department of commerce for the academic year...

GOVERNMENT COLLEGE (Autonomous)

RAJAMAHENDRAVARAM

[Re-Accredited by NAAC with Grade “A”]

DEPARTMENT OF COMMERCE

For the Academic Year 2016-17

[Choice Based Credit System]

2nd April, 2016

Courses from the Academic Year 2016-17

1. B.Com General (E.M & T.M)

2. B.Com (Voc)

3. B.A. (ESC) Commerce

4. Bachelor of Business Administration

5. General Elective: Business Communication Skills

6. General Elective: Tax Laws and Practice

7. Certificate Course in Computers in Practical Accounting

8. National Seminars/Workshops and International Seminar

GOVERNMENT COLLEGE (A),

RAJAMAHENDRAVARAM [Re-Accredited by NAAC with Grade “A”]


CONSOLIDATED REPORT OF BOARD OF STUDIES FOR THE YEAR-2016-17

The meeting of Board of studies of Commerce Department was convened

at 10.30 A.M on 2nd April 2016 under the chairmanship of Sri G. Chandrayya, the

Incharge of the Department. The following members were present.

S.No Nominee Name Signature

1 University nominee Prof. S.Teki

2 Industrial nominee Sri Challa Subramanyam C.A

CEO, The Aryapuram Co-operative Urban Bank

3 Subject Expert Dr. Ch. Ramakrishna

P.R. Govt. College, KKD

4 Staff Member Lt.K.Venkata Rao

5 Staff Member Dr. K. Ratna Manikyam

6 Staff Member Sri P.Subramanyam

7 Staff Member Sri K.Hare Ramakrishna

8 Staff Member Dr A.A.Annapurna

9 Staff Member Sri P.V.Prasad

10 Staff Member Dr B.P.Narasa Reddy

11 Staff Member Dr P.Shanmukha Rao

12 Staff Member Sri G.A.Narasimham

13 Staff Member Sri G.Leela Mohan

14 Staff Member Sri V.V.V.Satyavathi

15 Staff Member Smt.S.Vijaya Lakshmi

16 Staff Member Sri T. Chandra Sekhar

17 Staff Member Sri D. Seetha Ram

18 Staff Member Sri R.V. Raja Sekhar

20 Student Member

21 Student Member

Date: 2nd April 2016 (G.CHANDRAYYA)

Chairman

Board of Studies

GOVERNMENT COLLEGE (A),

RAJAMAHENDRAVARAM (Re-Accredited by NAAC with Grade “A”)


BOARD OF STUDIES MEETING on 2nd April 2016 for the year 2016-17

The members of Board of Studies met on 2nd April 2016 at the Department of

Commerce and resolved the following after detailed discussion.

RESOLUTIONSO 1 It is resolved to introduce the revised common framework of CBCS for

Colleges in Andhra Pradesh (Recommend by the A.P. State Council of

Higher Education) to I B.Com (General) English and Telugu Medium,

I B.Com (Voc) and I B.A. (ESC) Commerce for the admitted batch 2016-

17.

2 A) Resolved to introduce the Choice Based Credit System in II-B.Com and

III–B.Com course (General), English and Telugu medium, II-B.Com and

III-B.Com (Voc) and B.A.(E.S.C.) group in Commerce subjects from the

academic year 2016-17 and approve the modular syllabus for the said

courses as per the syllabus adopted by the Adikavi Nannaya University,

Rajamahendravaram.

B) It is resolved to introduce BBA Course for 3 years under modular

Choice Based Credit System according to revised common framework of

CBCS for Colleges in Andhra Pradesh (Recommend by the A.P. State

Council of Higher Education) from the Academic Year 2016-17 in the

Department of Commerce.

3 A) It resolved to introduce the electives in the course of III-B.Com 2014-17

(existing) batch (General) Telugu medium and English medium. namely –

Elective-I Advanced Corporate Accounting / Principles of Marketing/Assessment

of Individuals

Elective-II Management Accounting / Rural Marketing/Corporate Taxation

Elective-III Advanced Corporate Accounting / Product Development and Marketing/Service

Tax & VAT

Elective-IV Management Accounting / Practical Rural Marketing/Tax Planning and

Management.

B) It is resolved to introduce the electives in B.Com Computer course as following

Elective-I DATABASE MANAGEMENT SYSTEM

Elective-II OBJECT ORIENTED PROGRAMMING IN JAVA

C) It is resolved to conduct the following General Electives/Add-on Course /

Certificate courses

General Electives: A. Business Communication Skills IV-Semester : 5 Hours 2credits

B. Tax Laws and Practice IV-Semester : 5 Hours 2credits

C. Certificate course in Computerized Practical Accounting: 5 Hours 3credits

4 It resolved to approve the model question papers for I & II semesters of B.

Com and B.A (ESC) Commerce (admitted batch 2016-17) for a maximum

of 60 marks in external examination and remaining 40 marks for internal

assessment with a total of 100 marks and it is also resolved that all III, IV,

V and VI Semesters of 2nd and 3rd B.Com and B.A (ESC) Commerce

Semesters for a maximum of 75 marks in external examination and

remaining 25 marks for internal assessment with a total of 100 marks.

5 It is resolved to approve the list of examiners and paper setters for the

academic year 2016-17.

6 It is resolved to continue the Existing Practical Examination system for

50 marks for the 2nd , 3rd year B.com (General/Computers) courses.

7 It is resolved to organize 4 National Seminars / Workshops and one

International Seminar during the year 2016-17.

University Nominee Local Nominee Subject Expert Chairman

Board of Studies

GOVERNMENT COLLEGE (A) RAJAMAHENDRAVARAM

GOVERNMENT COLLEGE (AUTONOMOUS),

RAJAMAHENDRAVARAM

SCHEME OF EVALUATION OF B.COM / B.B.A./B.A. PROGRAMME (For the admitted batch 2016-17)

Max Marks: 100

SPLIT

END-SEMESTER EXAM : 60 Marks

INTENAL PERIODICAL TESTS

(BEST OF TWO) : 25 Marks

CO-CURRICULAR ACTIVITIES : 10 Marks

(Assignments – 5M, Seminar – 5 M)

Viva Voce : 5 Marks

EXTRA-CURRICULAR ACTIVITIES : Max Marks 100

Split :a) Community Service : 25 Marks

b) Academic Competition : 25 Marks

c) Fine Arts : 25 Marks

d) Sports & Games : 25 Marks


RAJAMAHENDRAVARAM

SCHEME OF EVALUATION OF B.COM / B.A. PROGRAMME W.E.F 2014-15 Admitted Batch

Max Marks: 100 (II-Year and III-Year)

SPLIT

END-SEMESTER EXAM : 75 Marks

INTENAL PERIODICAL TESTS

(BEST OF TWO) : 10 Marks

CO-CURRICULAR ACTIVITIES : 10 Marks

(Assignments – 5M, Seminar – 5 M)

Viva Voce : 5 Marks

EXTRA-CURRICULAR ACTIVITIES : CREDITS-5

Split :a) Community Service : Credits-2

b) Academic Competition : Credits-2

c) Fine Arts : Credits-2

d) Sports & Games : Credits-2


RAJAMAHENDRAVARAM LIST OF SUBJECTS FOR B.Com (General)

(for Admitted Batch 2016-17)

ALLOCATION OF CREDITS AT MODULE LEVEL

(as per Adikavi Nannaya University)

Course: COMMERCE Subject: B.Com

S.NO SEMESTER MODULE NO OF

HOURS

Max

Marks

Credits

1. First Language English 4 (60+40)100 3

2. Second

Language

(Telugu/ Hindi/ Sanskrit/ Urdu 4 (60+40)100 3

3. Foundation

Course-1

HVPE(Human Values &

Professional Ethics)

2 50 2

4 Foundation

Course-2

Communication & Soft Skills-1 2 50 2

5 I (Core) FUNDAMENTALS OF

ACCOUNTING – I

5 (60+40)100 4

6 BUSINESS ORGANIZATION -I 5(Theory)

5

(60+40) 100 4

7 BUSINESS ECONOMICS- I 5(Theory) (60+40) 100 (5T) 4

8 First Language English 4 (60+40)100 3

9 Second

Language


10 Foundation

Course-3

Environmental Studies 2 50 2

11 Foundation

Course-4 A

ICT –I ( Information &

Communication Technology

2 50 2

12 II (Core) FUNDAMENTALS OF

ACCOUNTING-II

5 (60+40) 100 4

13 BUSINESS ENVIRONMENT 5(Theory) (60+40) 100 (4T+1P)

4

14 BUSINESS ECONOMICS-II 5 (60+40) 100 (4T+1P)

4


16 Second

Language


17 Foundation

Course-5

Entrepreneurship Education 2 50 2

18 Foundation

Course-2 B


19 III (Core) Corporate accounting (60+40) 100 (60+40) 100 (4T+1P)

4

20 Business Statistics (60+40) 100 (60+40) 100 (4T+1P)

4

21 Banking Theory & Practice (60+40) 100 (60+40) 100 (4T+1P)

4

IV

22 Foundation

Course-2 C


23 Foundation

Course-6

Analytical Skills-2 2 50 2

24 Foundation

Course-5

Citizenship Education 2 50 2

25 Foundation

Course-4 B



2 50 2

26 IV (CORE) Accounting for Service

Organizations

(60+40) 100 (60+40) 100 (4T+1P)

4

27 Business Laws (60+40) 100 (60+40) 100 (4T+1P)

4

28 Income Tax (60+40) 100 (60+40) 100 (4T+1P)

4

29 Skill Based

Course SBS G

Accounting Software/ Tally/ Event

Management/ Media Management

2 50 2

30 V (Core) Marketing 5 (60+40) 100 4

31 Auditing 5(Theory) (60+40) 100 (4T+1P)

4

32 Management Accounting 5 (60+40) 100 (4T+1P)

4

33 Elective –DSC 1

F/ Inter-disp.

I. E- Commerce

5.5 E- Commerce

5.6 Business Networks

5.7 Project Work: Working With

Organisations On E-Commerce

Activities, Viz., Amazon. Com.,

Flipkart, Etc./Online Operations

In Banks

2. Retailing 5.5 Purchase Management

5.6 Stores Management

5.7 Project Work: Survey On Rural

Producers/ Retailing Practices

(Kirana)

3. Corporate Accounting 5.5 Accounting & Auditing Standards

5.6 Accounting For Government

Entities

5.7 Project Work: Application Of

Accounting & Auditing Standards

In Companies/ Internship In

Govt., Depts. (Treasury, Local

Bodies, Public Utilities, Govt.

Corporations Etc.)

5(Theory)

(60+40) 100 (4T+1P)

4

34 Elective DSC

2F/ Inter-disp.

35 Elective DSC

3F/ Inter-disp.

4. Security Market Operations 5.5 Financial Markets

5.6 Stock Market Operations

5.7 Project Work: Survey On

Investment Behavior/ Working

With On Stock Issues, Share

Transfers, Documentation,

Commodity Trading, Derivatives,

Etc.)

5. Banking & Financial Services 5.5 Central Banking

5.6 Rural And Farm Credit

5.7 Project Work: Rural Credit

Survey/ Banking Operations/

Credit Appraisal

6. Taxation 5.5 Assessment Of Tax: Individual,

Huf And Partnership

5.6 Corporate Taxation

5.7 Project Work: Working On Tax

Filing Procedures &

Documentation With It

7. Insurance

5.5 Life Insurance

5.6 Non-Life Insurance

5.7 Project Work: Working with

Insurance Companies/

Development Officers/ Agents on

Policies & Documentation.

8. Logistics & Supply Chain

Management 5.5 Logistics Management- Surface

5.6 Logistics Management – Air and

Sea

5.7 Project Work: Internship in

Transport Organizations/

Railways/ Ports/ Tour Operators (

on Goods, Parcel and Courier

Services)

9. Advertising and Sales Promotion

5.5 Advertising and Media Planning

5.6 Brand Management


Advertising Agencies/ Survey in

Business units.

10. Computer Applications

5.5 Database Management & Report

Generator

5.6 Management Information System

5.7 Project Work: Working on

Dabase Applications & Report

generations and Documentation/

Designing MIS System in

different types of business units.

Skill Based

Course SBS G

6.1 Accounting Software/ Tally/

Event Management / Media

Management

2(Theory) (30+20) 100 2

VI (CORE) 6.2 Marketing

6.3 Auditing

6.4 Management Accounting 5(Theory) (60+40) 100 (4T+1P)

4

Elective –DSC 1

H/ Inter-disp.

I. E- Commerce

6.5 e-Payment systems

6.6 Social Media and e- Marketing

6.7 Project Work: Working With

Organizations Tele- marketing

with e-Shopping Activities

2. Retailing 6.5 Agriculture & Rural Marketing

6.6 Warehouse Management

6.7 Project Work: Survey on

Hawkers/ Working with

Warehouses

3. Corporate Accounting 6.5 Financial Reporting

6.6 Emerging Areas in Accounting

6.7 Project Work: Financial

Reporting Practices in

Companies/ Survey on Human

Resource/ Environmental

Accounting.

4. Security Market Operations 6.5 Dervatives Trading

6.6 Stock Market Regulatory

Framework

6.7 Project Work: Internship in

Stock Exchanges/ Mutual Funds/

Working with Stock Brokers

5. Banking & Financial Services

5(Theory)

(60+40) 100 (4T+1P)

4

Elective DSC

2H/ Inter-disp.

Elective DSC

3H/ Inter-disp.

6.5 Financial Services

6.6 Marketing of Financial Services


financial Services Firms on

Documentation for Sanction of

Loans and financial Services

6. Taxation 6.5 Service Tax & VAT

6.6 Tax Planning and Management

6.7 Project Work: Internship on Tax

Planning Practices in Business

Units

7. Insurance

6.5Marketing of Insurance Services

6.6 Insurance Regulatory Framework

6.7 Project Work: Survey on

settlements of Claims and

Customer Care.

8. Logistics & Supply Chain

Management 6.5 Supply Chain Management -

Products

6.6 Supply Chain Management -

Services

6.7 Project Work: Internship with

Freight Operators/ Supply Chain

Management Practices in

Business Units

9. Advertising and Sales Promotion

6.5 Sales Promotion

6.6 Direct Marketing

6.7 Project Work: survey with

Customers/Sales

Force/Middlemen

10. Computer Applications

6.5 e-Commerce Applications

6.6 Enterprise Resource Planning

6.7 Project Work: Working on the

applications of ERP packages in

Companies/Internship/Projects in

e-Commerce Companies on the

Design and Creation of Websites.

25 PROJECT

WORK

ON ANY ONE OF CORE

SUBJECTS

- 100 2

1. EXTRA

CURRICULAR

ACTIVITIES

NCC / NSS / SPORTS / (2 NSS /NCC

2 Sports + 1

100 P 3

2 COMMUNITY

SERVICES

BLOOD DONATION / CLUB

ACTIVITIES ETC.,

Blood

Donation /

Club Activies)

3

5

3 General

Electives / Add

on Courses

1. BUSINESS COMMUNICATION

SKILLS

2. TAX LAWS AND PRACTICE

3. PERSONALITY DEVELOPMENT

3. CERTIFICATE COURSE IN

COMPUTER PRACTICAL

ACCOUNTING

2

2

2

2

2

Signature of the Members present: INTERNAL EXTERNAL

BOS 1. 1.

2. 2.

3. 3.

4. 4.

GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY LIST OF SUBJECTS FOR B.COM (Computers)

(For the admitted batch 214-15 &2015-16)


Course: COMMERCE Subject: B.Com Computers


HOURS

Max

Marks

Credits

1. I (Core) FUNDAMENTALS OF

ACCOUNTING – I

5(Theory) (75+25)

100

(4T)

4

2. BUSINESS ORGANIZATION 5 (75+25)

100

(4T)

4

3. FOC-I 5(Theory) (75+25)

100

(4T)

4


ACCOUNTING-II

5 (75+25)

100

(3T+1P)

4

5 BUSINESS ENVIRONMENT 5(Theory) (75+25)

100

(3T+1P)

4

6 FOC-II 5 (75+25)

100

(4T+1P)

4

7 III (Core) ADVANCED ACCOUNTING-I 5(Theory) (75+25)

100

(4T)

4

8 FSBI-I 5(Theory) (75+25)

100

(3T+1P)

4

9 STRUCTURED PROGRAMMING

THROUGH C

5(Theory) (75+25)

100

(4T)

10 IV (Core) ADVANCED ACCOUNTING-II 5 (75+25)

100

(3T+1P)

4

11 FSBI-II 5 (75+25)

100

(3T+1P)

4

12 STRUCTURED PROGRAMMING

THROUGH C

5 (75+25)

100

(3T+1P)

4

13 V (Core) CORPORATE ACCOUNTING-I 5(Theory) (75+25)

100

(3T+1P)

4

14 INCOME TAX AND AUDITING 5 (75+25)

100

(4T)

4

15 BUSINESS LAW –I 5(Theory) (75+25)

100

(4T)

4

16 COST AND MANAGEMENT

ACCOUNTING -I

5 (75+25)

100

(4T)

4

19 COMPUTER

ELECTIVE

DBMS 5(Theory) (75+25)

100

(4T)

4

20 COMPUTER

ELECTIVE

Object Oriented programming in

JAVA

5 (70+30)

100

(4T)

4

21 VI (Core) CORPORATE ACCOUNTING-II 5(Theory) (75+25)

100

(3T+1P)

4

22 INCOME TAX AND AUDITING-II 5 (75+25)

100

(3T+1P)

4

23 BUSINESS LAW –II 5(Theory) (75+25)

100

(3T+1P)

4

24 COST AND MANAGEMENT 5 (75+25) (3T+1P)

ACCOUNTING -II 100 4

27 ELECTIVE-1 DBMS 5(Theory) (70+30)

100

(3T+1P)

4

28 ELECTIVE-2 Object Oriented programming in

JAVA

5 (75+25)

100

(3T+1P)

4

TOTAL CREDITS 112 PROJECT

WORK

ON ANY ONE OF CORE

SUBJECTS

- 100 2

1. EXTRA

CURRICULAR

ACTIVITIES

AND

COMMUNITY

SERVICES

NCC / NSS / SPORTS / BLOOD

DONATION / CLUB ACTIVITIES

ETC.,

(2 NSS /NCC

2 Sports +

1 Blood

Donation /

Club

Activies) 5

100 P 3

2. General

Electivies / Add

on Courses


SKILLS



BANING AND INSURANCE

4. TAX LAW AND PRACTICE

5. DIPLOMA IN COMPUTER

ACCOUNTING

2

2

2

2

2

Signature of the Members Present: INTERNAL EXTERNAL

BOS 1. 1.

2. 2.

3. 3.

4. 4.


RAJAMAHENDRAVARAM

LIST OF SUBJECTS FOR B.Com (Computer)

(for Admitted Batch 2016-17)


Course: COMMERCE Subject: B.Com(Computer)


HOURS

Max

Marks

Credits

1. First Language English 4 (60+40)100 3

2. Second

Language


3. Foundation

Course-1

HVPE(Human Values &

Professional Ethics)

2 50 2

4 Foundation

Course-2


5 I (Core) FUNDAMENTALS OF

ACCOUNTING – I

5 (60+40)100 4

6 BUSINESS ORGANIZATION -I 5(Theory)

5

(60+40) 100 4

7 FUNDAMENTALS OF

COMPUTERS

5(Theory) (60+40) 100 (5T) 4


9 Second

Language


10 Foundation

Course-3

Environmental Studies 2 50 2

11 Foundation

Course-4 A



2 50 2


ACCOUNTING-II

5 (60+40) 100 4

13 BUSINESS ENVIRONMENT 5(Theory) (60+40) 100 (4T+1P)

4

14 OFFICE AUTOMATION TOOLS 5 (60+40) 100 (4T+1P)

4


BOS 1. 1. Prof. S. Teki

2. 2. Sri Challa Subramanyam

3. 3. Dr. Ch. Rama Krishna

4. 4.


RAJAMAHENDRAVARAM

LIST OF SUBJECTS FOR B.Com (General) (for 2014-15 and 2015-16 admitted batches)


Course: COMMERCE Subject: B.Com(General)


HOURS

Max

Marks

Credits

I (Core) FUNDAMENTALS OF

ACCOUNTING – I

5(Theory) (75+25) 100 (4T)

4 BUSINESS ORGANIZATION -I 5 (75+25) 100 (4T)

4 BUSINESS ECONOMICS- I 5(Theory) (75+25) 100 (4T+1P)

4 II(Core) FUNDAMENTALS OF

ACCOUNTING – I

5(Theory) (75+25) 100 (4T)

4 BUSINESS ORGANIZATION -I 5 (75+25) 100 (4T)

4 BUSINESS ECONOMICS- I 5(Theory) (75+25) 100 (4T+1P)

4

7 III (Core) ADVANCED ACCOUNTING-I 5(Theory) (75+25) 100 (4T)

4

8 BUSINESS STATISTICS-I 5 (75+25) 100 (4T)

4

9 FSBI-I 5(Theory) (75+25) 100 (4T+1P)

4

10 IV (Core) ADVANCED ACCOUNTING-II 5 (75+25) 100 (4T+1P)

4

11 BUSINESS STATISTICS-II 5(Theory) (75+25) 100 (4T+1P)

4

12 FSBI-II 5 (75+25) 100 (4T+1P)

4

13 V (Core) CORPORATE ACCOUNTING-I 5(Theory) (75+25) 100 (4T+1P)

4

14 INCOME TAX AND AUDITING 5 (70+30) 100 (4T)

4

15 BUSINESS LAW –I 5(Theory) (75+25) 100 (4T)

4


ACCOUNTING -I

5 (75+25) 100 (4T)

4

17 ELECTIVE-I ADVANCED CORPORATE

ACCOUNG -I / PRINCIPLES OF

MARKETING

5(Theory) (75+25) 100 (4T)

4

18 ELECTIVE-II MANAGEMENT ACCOUNTING-

I / RURAL MARKETING

5 (75+25)

100

(4T) 4

19 VI (Core) CORPORATE ACCOUNTING-II 5(Theory) (75+25)

100

(3T+1P) 4

20 INCOME TAX AND AUDITING-

II

5 (75+25)

100

(3T+1P) 4

21 BUSINESS LAW –II 5(Theory) (75+25)

100

(3T+1P) 4


ACCOUNTING -II

5 (75+25)

100

(3T+1P) 4

23 ELECTIVE-3 ADVANCED CORPORATE

ACCOUNTING-II/ Product

Development and Marketing

5(Theory) (70+30)

100

(3T+1P) 4

24 ELECTIVE-4 MANAGEMENT ACCOUNTING-

II/ Practical Rural Marketing

5 (75+25)

100

(3T+1P) 4

TOTAL CREDITS 96 25 PROJECT

WORK

ON ANY ONE OF CORE

SUBJECTS

- 100 2

1. EXTRA

CURRICULAR

ACTIVITIES

NCC / NSS / SPORTS / (2 NSS /NCC

2 Sports + 1

100 P 3

2 COMMUNITY

SERVICES

BLOOD DONATION / CLUB

ACTIVITIES ETC.,

Blood

Donation /

Club Activies)

5

3

3 General

Electives / Add

on Courses


SKILLS

2. TAX LAWS AND PRACTICE



COMPUTER PRACTICAL

ACCOUNTING

2

2

2

2

2


BOS 1. 1.

2. 2.

3. 3.

4. 4.

GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY

LIST OF SUBJECTS FOR B.B.A. COURSE



HOURS

Max

Marks

Credits

1. I (Core) Accounting for Managers 5 (Theory) (75+25)

100 4

2. Management Process 5 (Theory) (75+25)

100 4

3. Managerial Economics

5 (Theory) (75+25)

100 4

4 II (Core) Business Environment 5 (Theory) (75+25)

100 4

5 Quantitative Methods for

Managers

5 (Theory) (75+25)

100 4

6 Information Technology for

Managers

5 (Theory) (75+25)

100 4


BOS 1. 1.

2. 2.

3. 3.

4. 4.


LIST OF SUBJECTS FOR CERTIFICATE COURSE IN

RETAIL MARKETING



HOURS

Max

Marks

Credits

1 Principles of Marketing 5 (Theory) (75+25)

100 4

2 Retail Marketing 5 (Theory) (75+25)

100 4

3 Consumer Behaviour and

Relationship Marketing

5 (Theory) (75+25)

100 4

4 Product and Brand

Management

5 (Theory) (75+25)

100 4

5 Consumer Perception and

Loyalty

5 (Theory) (75+25)

100 4

6 Marketing Information

Systems

5 (Theory) (75+25)

100 4

TOTAL CREDITS ALLOTTED 24 7 PROJECT

WORK

- 100 4

8 VIVA VOCE 100 4


BOS 1. 1.

2. 2.

3. 3.

4. 4.


LIST OF SUBJECTS FOR CERTIFICATE COURSE IN

INSURANCE



HOURS

Max

Marks

Credits

1 Principles of Insurance 5 (Theory) (75+25)

100 4

2 Life Insurance Product

Policies and Regulations

5 (Theory) (75+25)

100 4

3 Non-Life Insurance 5 (Theory) (75+25)

100 4

4 Risk Management in

Insurance

5 (Theory) (75+25)

100 4

5 IRDA Regulations 5 (Theory) (75+25)

100 4

TOTAL CREDITS ALLOTTED 20 6 PROJECT

WORK

- 100 4

7 VIVA VOCE 100 4


BOS 1. 1.

2. 2.

3. 3.

4. 4.



Board of Studies Meeting Resolutions 2016-17

The following resolutions are adopted and approved in the Board of Studies

Meeting held on 31st March,2016 for the Academic Year 2016-2017 for B.Com

General (TM / EM) , B.Com (Computers), BBM, and B.A (E.S.C) group in

Commerce subjects for all the Three Years.

Introduction of Choice Based Credit System from the Academic Year 2014-2015

a) Resolved to follow the system of Choice Based Credit System in B.Com

Programme Course as per the Allocation of credits at subject level as

following

Course : COMMERCE Subject : B.A (E.S.C)

S.NO Semester MODULE NO OF

HOURS

Max

Marks

Credits

1. I (Core) BUSINESS ECONOMICS- I 4 100 3

2. FUNDAMENTALS OF

ACCOUNTING – I

6(Theory)

6

(75+25)

100

(3T)

3

3. BUSINESS ORGANIZATION AND

MANAGEMENT-I

5(Theory)

5

(75+25)

100

(2T)

2

4. FIT-I 5(Theory)

5

(75+25)

100

(3T)

3

5. II (Core) BUSINESS ECONOMICS-II 4 (75+25)

100

3

6. FUNDAMENTALS OF

ACCOUNTING-II

(4T+2P)

6

(75+25)

100

(3T+1P)

4

7. BUSINESS ORGANIZATION AND

MANAGEMENT-II

(4T+1P) (75+25)

100

(2T+1P)

3

8. FIT-II (3T+2P) (75+25)

100

(3T+1P)

4

9 III

(Core)

ADVANCED ACCOUNTING-I (6Theory)

6

(75+25)

100

(3T)

3

10. BUSINESS STATISTICS-I (5Theory)

5

(75+25)

100

(3T)

3

11. TAXATION-I (5Theory)

5

(75+25)

100

(3T)

3

12. FSBI-I (4Theory)

4

(75+25)

100

(3T+1P)

4

13. IV

(Core)

ADVANCED ACCOUNTING-II (4T+2P)

6

(70+30)

100

(3T+1P)

4

14. BUSINESS STATISTICS-II (4T+1P)

5

(75+25)

100

(3T+1P)

4

15. TAXATION-II (4T+1P) (75+25) (3T+1P)

5 100 4

16. FSBI-II (3T+1P) (75+25)

100

(2T+1P)

3

17. V (Core) BUSINESS LAW (3T+1P) (75+25)

100

(2T+1P)

3

18. AUDITING (5Theory)

5

(75+25)

100

(3T)

3

19. COST AND MANAGEMENT

ACCOUNTING

(5Theory)

5

(75+25)

100

(3T)

3

20. CORPORATE ACCOUNTING (5Theory)

5

(75+25)

100

(3T)

3

21. ELECTI

VE-I

ADVANCED CORPORATE

ACCOUNG / PRINCIPLES OF

MARKETING

(5Theory)

5

(75+25)

100

(3T)

3

22. ELECTI

VE-II

MANAGEMENT ACCOUNTING /

RURAL MARKETING

(5Theory)

5

(75+25)

100

(3T)

3

.

23. VI

(Core)

BUSINESS LAW (4T+2P)

5

(75+25)

100

(3T+1P)

4

24. AUDITING (4T+2P)

5

(75+25)

100

(2T+1P)

3

25. COST AND MANAGEMENT

ACCOUNTING

(4T+1P)

5

(75+25)

100

(3T+1P)

4

26. CORPORATE ACCOUNTING (4T+1P)

5

(75+25)

100

(3T+1P)

4

27. ELECTI

VE-3

ADVANCED CORPORATE

ACCOUNTING / PRACTICAL

MARKETING

(4T+1P)

5

(75+25)

100

(3T+1P)

4

28. ELECTI

VE-4

MANAGEMENT ACCOUNTING /

PRACTICAL RURAL

MARKETING

(4T+1P)

5

(75+25)

100

(3T+1P)

4

TOTAL CREDITS 90

30. PROJECT

WORK

ON ANY ONE OF CORE

SUBJECTS

- 100 2

1. EXTRA

CURRICULAR

ACTIVITIES

AND

COMMUNITY

SERVICES

NCC / NSS / SPORTS / BLOOD

DONATION / CLUB ACTIVITIES

ETC.,

(2 NSS

/NCC

2 Sports + 1

Blood Donation

/ Club Activies)

5

100 P 3

2. General

Electivies /

Add on

Courses

1. BUSINESS

COMMUNICATION

SKILLS

2. PERSONALITY

DEVELOPMENT


BANING AND INSURANCE

4. TAX LAW AND PRACTICE

5. DIPLOMA IN COMPUTER

ACCOUNTING

2

2

2

2

2

Signature of the Members Present:

INTERNAL EXTERNAL

BOS 1. 1.

2. 2.

3. 3.

4. 4.

5. 5.

b) Resolved to follow the Choice Based Credit System for First B.Com Programme

General (TM/EM) and B.Com (Computers)

c) Resolved to conduct the following Add on Courses / Certificate Courses from the

Academic Year 2015-2016. .

1. BUSINES COMMUNICATION SKILLS - II SEMESTER : 3 Hours 2 Credits

2. PERSONALITY DEVELOPMENT - III SEMESTER : 3 Hours 2 Credits

3. CERTIFICATE COURSE IN INSURANCE - IV SEMESTER : 3 Hours 2 Credits

4. TAX LAW AND PRACTICE - VI SEMESTER : 3 Hours 2 Credits

5. CERTIFICATE IN COMPUTER PRACTICAL

ACCOUNTING - VI SEMESTER : 3 Hours 2 Credits

The following members are present:

University Nominee: Prof. S. Teki :

Subject Expert: Dr. Ch. Ramakrishna :

Industrial Nominee: Sri Challa Subramanyam :

Staff Members: 1 .Sri K.Venkata Rao

2. Dr K. Ratna Manikyam 8. Dr P. Shanmukha Rao

3. Sri P.Subramanyam 9. Sri G. A. Narasimham

4. Sri K.HareRamakrishna 10. Sri G. Leela Mohan Rao

5. Dr A.A. Annapurna 11. Kum. V.V.V.Satyavathi

6. Sri P.V.Prasad 12. SriT. Chandrasekhar

7. Dr B.P. Narasa Reddy

Student Members:

1.

2.

(G.CHANDRAYYA)

Chairman, Board of Studies

(Commerce Department)

B.COM GENERAL

GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY. B.COM. PROGRAMME - (General & Vocational) SYLLABUS

(w.e.f THE ADMITTED BATCH OF 2016-2017 )

FIRST YEAR – SEMESTER- I

Hours – 5, Credits: 4

MODULE – 2 (CORE) FUNDAMENTALS OF ACCOUNTING-I

Objectives :

To make the students acquire the conceptual knowledge of accounting

To equip the students with the knowledge of accounting process and preparation of final accounts.

To develop the skills of recording financial transactions and preparation of reports using computers

UNIT1: Introduction to Accounting:

Need for Accounting – definition, features, objectives, functions, systems and bases and scope of

accounting - Book keeping and Accounting - Branches of Accounting - Advantages and

limitations-basic terminology used- Accounting concepts and conventions- Accounting cycle -

Classification of accounts - Rules of double entry book keeping - Identification of financial

transactions - Journal - posting to ledger, balancing of Ledger.

Unit-II Subsidiary Books

Sub Division of Journal-Preparation of Subsidiary Books including different types of cashbooks-

simple cashbook, cashbook with cash and discount columns, cashbook with cash, discount and

bank columns, cashbook with cash and bank columns and petty cash book. Preparation of sales

register, purchase register, journal proper, debit note register, credit note register, and different

cash books including interest and discount transactions using computers.

Unit-III: Bank Reconciliation Statement

Bank Reconciliation Statement- Need - Reasons for difference between cash book and pass book

balances - problems on favorable and over draft balances - Ascertainment of correct cash book

balance. Preparation of bank reconciliation statement.

UNIT-IV: Trial Balance & Rectification of Errors.

Trial Balance: meaning, objectives, methods of preparation - Preparation of trial balance, Errors

and their Rectification - Types of Errors - Rectification before and after preparations of final

Accounts - Suspense Account- Effect of Errors on Profit.

Unit –V:Final Accounts

Final Accounts: Meaning, features, uses and preparation of Trading Account, Profit & Loss

Account and Balance Sheet-preparation of Final Accounts with Adjusting and Closing entries.

Suggested Books:

1. Principles and Practice of Accounting- R.L. Gupta & V.K. Gupta Sulthan Chand & sons

2. Accountancy – I, S.P. Jain & K.L. Narang, Kalyani Publishers

3. Accountancy – I, Tulasian, Tata Mc-Graw Hill co

4. Financial Accounting – Dr. V.K. Goyal, Excel Books

5. Introduction to Accountancy, T.S.Grewal, S.Chand and Co

6. Accountany-I, Haneef and Mukherjee, Tata-McGraw-Hill Co

7. Advanced Accountancy – Arulanandam, Himalaya publishers

8. Advanced Accounting-I, S.N. Maheshwari & V.L. Maheswari, Vikash Publishing Co

9. Financial Accounting, Ashok Banarjee, Excel

10. Financial Accounting, Warren, Cengage

Blue Print

Units Name of the Topic Problem Theory

Essay

8 M

Short

4 M

Essay

8 M

Short

4 M

1 Introduction to Accounting 1 1 1 1

2 Subsidiary Books 2 1 - 1

3 Bank Reconciliation Statement 2 - 1

4 Trial Balance & Rectification of Errors 1 1 1 1

5 Final Accounts 2 - 1

GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.

MODEL QUESTION PAPER 2016-2017 I B.Com

Module – 1: FUNDAMENTALS OF ACCOUNTING – I FIRST SEMESTER

Time: 3 Hrs. Max Marks: 60 M

PART - A

Answer any FIVE Questions. All questions carry equal Marks. 5 X 4= 20 M

1. Describe about various types of accounts.

2. Journalise the following transactions

2016

July, 1 Prasad commenced business with a capital of 74,000

July, 8 purchased goods from Murali 25,000

July, 10 purchased goods for cash 15,000

July, 28 Stock used for personal purpose 1,000

3. Enter the following transactions in the sales book Sri Hari

2016

Jan, 2 Sold goods to Ramakrishna 2,000

Jan, 3 Sales to Sanjeev 3,000

Jan, 4 Sold goods on cash to Sriram 1,500

Jan, 5 Sales to Varma with trade discount of 10% 1,000

4. Prepare Trial Balances from the following particulars

Outstanding Expenses 1,500 Cash 6,000

Purchase returns 3,000 Loan 4,500

Purchases 42,000 Machinery 3,000

Capital 30,000 Sales 16,000

Office expenses 9,000 Reserve fund 2,000

Creditors 3,000

5. What Type of entries are written in Journal proper?

6. What are the differences between Capital and Revenue expenditure?

7. What are the causes for difference between cash book and pass book?

8. Describe the various methods for preparation of Trail balance.

PART - B

Answer ALL the Questions. All questions carry equal Marks 5 X 8 = 40 M

9. (A) Discuss briefly the various Accounting Principles.

(OR)

(B) Journalise the following transactions

2016


July, 2 open a bank account with Rs.10,000/-

July, 4 Goods purchased 15,000

July, 6 Goods sold for cash 20,000

July, 8 Purchased goods from Murali 25,000

July, 9 goods returned by Murali 1,000


July, 12 cash deposited into the bank 21,000

July, 18 cash withdraw from bank for office purpose 10,000

July, 8 goods sold to ramesh on credit 8,000


10. (A) Prepare a three column cash book from the following particulars.

2014

Jan, 1 Cash Balance 15,000

Bank Balance 50,000

Jan, 2 Cash sales 40,000

Jan, 5 Furniture purchased and Issued cheque 8,000

Jan, 7 Cash Deposited into Bank 40,000

Jan, 10 Received from Vishnu 15,000

Discount allowed 500

Jan, 12 Received cheque from Gopi and deposited in 8,000

The Bank

Jan, 15 Gopi’s cheque dishonored 8,000

(OR)

(B) Prepare petty cash book from the following information.

March 1 cash received from Sharab 500/-

March 2 paid for stationary 50/-

March 5 postage 10/-

March 9 Kuli charges paid 10/-

March 12 Riksha charges 20/-

March 18 Repairs to Motar cycle 70/-

March 20 Tea and snacks offered to customers 10/-

March 25 Xerox charge 2/-

March 31 electrical bill paid 120/-

11. (A) From the following particulars prepare bank reconciliation statement

a) Over draft as per cash book on 31-12-2009 is Rs. 10,540

b) Interest on overdraft for six months Rs. 240

c) Interest on investments collected by bank Rs.300

d) Bank Charges Rs.60

e) Cheques issued but not cashed by customers prior to 32st December

is Rs. 42,00

f) Cheques paid into Bank but not collected before 31st December

is Rs. 4,200

g) A Bill receivable for Rs. 1,000 discounted in the bank in November was

dishonoured on December 31st

(OR)

(B) From the following particulars prepare bank reconciliation statement

a) Bank balance as per pass book on 31-12-2015 is Rs. 10005

b) Interest on credit by banker for six months Rs. 240

c) Interest on investments collected by bank Rs.300

d) Bank Charges Rs.60

e) Cheques issued but not cashed by customers prior to 32st December

is Rs. 42,00

f) Cheques paid into Bank but not collected before 31st December

is Rs. 4,200

g) A Bill receivable for Rs. 1,000 discounted in the bank in November was


12. (A) Rectify the following errors.

a) Purchased goods for personal use of the proprietor of Rs.300 was debited to

purchases account.

b) A cheque for Rs. 2,500 from Rama Rao was dishonoured, its amount was posted

to allowance account.

C) Purchase of Rs. 200/- from Venkat recorded in Sale book

d) Type writer purchased for Rs. 1000/- debited to purchase account

e) Amount received from Mr. X of Rs. 200/- debited to his account

f) old machinery sold for 5000/- entered in sales Day Book

(OR)

(B) Prepare Trial Balances from the following particulars

Land and Building 14,000 Machinary 8,000

Furniture 12000 bank loan 18000

Bills payable 1000/- bills receivable 2000

Pre paid rent 1000/- income received in Advance 100/-






Creditors 3,000

13. (A) Prepare final Accounts from the following particulars as on 31st March, 2014.

Debit Rs. Credit Rs.

Cash in hand 540 Sales 98,780

Cash in Bank 2,630 Purchase Returns 500

Purchases 40,675 Capital 62,000

Sales return 680 Creditors 6,300

Wages 8,480 Rent 9,000

Fuel and power 4,730

Carriage outward 3,200

Carriage inwards 2,040

Goods (1.4.07) 5,760

Salaries 18,000

Insurance 600

Drawings 5,245

Machinery 44,500

Debtors 39,000

---------------- -----------------

1,76,580 1,76,580

---------------- ----------------

Adjustments:

1. Stock as on 31st March, 2014 Rs. 6,800

2. provide 10% depreciation on Machinery

3. Bad debts Rs.725

4. Unexpired Insurance Rs. 170

(OR)

(B) Prepare the final accounts for the following










Creditors 3,000

Adjustments:



2. provide reserve for Bad debts 5 %

3. Income received in advance 150/-

GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY. B.COM. PROGRAMME - (General & Vocational) SYLLABUS EFFECTIVE FROM THE

ADMITTED BATCH OF 2016-2017


MODULE – 3 (CORE): Business Organization


Objective: To facilitate the students to learn the concepts of Business Organization and

Management

Unit-I – Introduction Concepts of Business, Trade , Industry and Commerce – Features of Business –Trade

Classification - Aids to Trade – Industry – Classification – Relationship of Trade, Industry

and Commerce.

Unit II- Business Functions and Entrepreneurship Functions of Business and their relationship - Factors influencing the choice of suitable form

of organization – Meaning of Entrepreneurship – Characteristics of a good entrepreneur -

Types –Functions of Entrepreneurship.

Unit –III – Forms of Business Organizations

Sole Proprietorship – Meaning – Characteristics – Advantages and Disadvantages –

Partnership -Meaning – Characteristics- Kinds of partners – Advantages and Disadvantages –

Partnership Deed – Hindu-undivided Family – Cooperative Societies.

Unit-IV- Joint Stock Company Joint Stock Company – Meaning – Characteristics –Advantages – Kinds of Companies -

Differences between Private Ltd and Public Ltd Companies.

Unit-V- Company Incorporation

Preparation of important Documents for incorporation of Company – Memorandum of

Association – Articles of Association – Differences Between Memorandum of Association

and Articles of Association - Prospectus and its contents.

Blue Print

Units Name of the Topic Theory

Essay

15 M

Short

5 M

1 Introduction 2 2

2 Business Functions and Entrepreneurship 2 1

3 Forms of Business Organizations 2 2

4 Joint Stock Company 2 1

5 Company Incorporation 2 2

Suggested Books:

1. Bhatia RC: Business Organization and Management, Ane Books

2. Tallo : Business Organisation and Management. Tata

3. RK Sharma and Shashi K.Gupta: Industrial Organization and Management, Kalyani

4. Aryasri and Murthy : Industrial Organization and Management, Tata

5. Govindarajan and Natarajan : Principles of Management, Tata

6. CB Gupta: Industrial Organization and Management, Sultan Chand

7. Bhushan Y K: Business Organizaation and Management, Sultan Chand

8. Surendar and Madhavi : Industrial Organizaation and Management, Himalaya

9. Sherlekar: Business Organization and Management, Himalaya

10. Robins S P: Management, PHI

11. Rao VSP : Management, Excel

12. Gupta CB: Entrepreneurship Development in India, Sultan Chand

13. Prasad L M : Management, Sultan Chand

14. Subba Rao P : Management and Organizational Behavior, Himalaya

15. Dubrin : Essentials of Management, Cengage

16. Satyaraju: Management, PHI

17. Moshal: Organization and Management, Galgotia

18. Kumkum Mukhrjee: Principles of Management , Tata

19. Chandra Bose : Principles of Management, PHI

20. James F. Stoneir : Management, PHI



MODULE – 2: BUSINESS ORGANIZATION FIRST SEMESTER

Time: 3 Hrs. Max Marks:

60 M

PART - A


1. Define commerce and explain its role in business.

2. Classification of Industries.

3. What do mean by Entrepreneur ? Explain the Nature and Importance of Entrepreneur.

4. Explain the rights and duties of Partner?

5. Define Sole Trader? Explain characteristics of Sole Trader

6. Advantages of Joint Stock Companies.

7. State the documents required for incorporation of a company

8. Write about Prospectus of a company.

PART - B


9. (A) What is the meaning of Business? Explain its characteristics..

(OR)

(B) Define Trade and describe the aids to trade

10. (A) Define Entrepreneur. What are the qualities of Entrepreneur?

(OR)

(B) Functions of Entrepreneurship

11. (A) briefly explain about advantages and disadvantage of Partnership Firm.

(OR)

(B) Define a Sole Trading Concern. What are its features, advantages and Limitations.

12. (A) Difference between Private Limited and Public Limited Companies.

(OR)

(B) What is a Joint Stock Company? Briefly explain its features

13. (A) What is Memorandum of Association? Explain its Clauses.

(OR)

(B) What are the different stages in the formation of a Company? Name various

documents required at the time of registration of a company.




MODULE – 7 (CORE): Business Economics

Hours – 6, Credits : 4

Unit-I- Introduction

Meaning and definitions of business Economics-Nature and scope of Business

Economics- Micro and Macro economics differences – Cardinal Utility& Ordinal Utility.

Role of Business Economist

Unit-II- Demand Analysis

Meaning and definition of demand -Determinants to Demand -- Demand function –

Types of Demand- - Individual and Market Demand – Classification of Goods –Law of

demand- Demand Curve -Exceptions.

Unit –III- Elasticity of Demand Meaning and definition of Price Elasticity of demand – types of Price Elasticity of

demand – Measurements of price elasticity of demand – total outlay method – Point

method – Arc Method. Income Elasticity - Cross Elasticity.

Unit – IV- Cost and Revenue Analysis Classification or Costs – Total cost- average cost – Marginal Cost and Cost function –

Long run – Short run.

Unit-V- Break even Analysis

Type of Costs – Fixed Cost – Semi Variable Cost – Variable Cost– Cost behaviour.

Breakeven Analysis uses and limitations. Additional Inputs under Autonomy:

Role of Business Economist - Types of Demand- - Individual and Market Demand –

Classification of Goods - Income Elasticity - Cross Elasticity- Types of Revenues. Blue Print


Essay

8 M

Short

4 M

1 Introduction 2 2

2 Demand Analysis 2 2

3 Elasticity of Demand 2 2

4 Cost and Revenue Analysis 2 1

5 Break even Analysis 2 1

Reference Books 1. Dr.S.Sankaran, Business Economics - Margham Publications, Chennai-17.

2. Business Economics - Kalayani Publications.

3. Business Economics – Himalaya Publishing House.

4. Aryasri and Murthy Business Economics , Tata Mcgraw Hill.

5. Business Economics, Maruthi Publications



MODULE – 1 : BUSINESS ECONOMICS - 1 FIRST SEMESTER


60 M

PART - A


1. Business economics

2. Explain the Law of Diminishing Marginal Utility

3. Types of Demand- - Individual and Market Demand

4. Classification of Goods

5. Total outlay method

6. Arc Method

7. Cost function

8. Fixed Cost and Variable Cost

PART – B


9. A) Elucidate the Nature and Scope of Business Economics?

OR

B) Explain the relationship between Micro and Macro Economic analysis

10. A) Explain the Law of Demand and its exceptions

OR

B) Explain about the functions and determinanents of Demand

11. A) Explain the Methods of measuring elasticity of demand

OR

B) Explain the price elasticity of demand

12. A) Explain the Classification of costs

OR

B) Explain the long run and short run costs.

13. A) What is Cost? Explain about various types of Costs

OR

B) Explain uses of Break Even Analysis.



FIRST YEAR – SEMESTER - II

MODULE – 6 (CORE) FUNDAMENTALS OF ACCOUNTING-II

Hours – 4 T + 2 P Credits : 4

Objectives :



UNIT-I Depreciation

Meaning of Depreciation – Causes – Objects of providing for depreciation – Factors affecting

depreciation – Accounting Treatment – Methods of providing depreciation – Straight line method

– Diminishing Balance Method.

UNIT-II Provisions and Reserves Meaning – Provision vs. Reserve – Preparation of Bad debts Account – Provision for Bad and

doubtful debts – Provision for Discount on Debtors – Provision for discount on creditors -

Repairs and Renewals Reserve A/c

UNIT-III: Bills of Exchange:

Meaning of Bill –Features of bill – Parties in the Bill – Discounting of Bill – Renewal of Bill –

Entries in the books of Drawer and Drawee (Problems).

UNIT- IV Consignment Accounts:

Consignment – Features, Terms used Pro-forma invoice – Account sale Del-credre commission

– Accounting treatment in the books of the consignor and the consignee – Valuation of

consignment stock – Normal and abnormal Loss – Invoice of goods at a price higher than the cost

price.

UNIT- V: Joint Venture Accounts: Joint Venture – 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.

Suggested Books:

Principles and Practice of Accounting - R.L. Gupta & V.K. Gupta Sulthan Chand & sons

Accountancy – I, S.P. Jain & K.L. Narang, Kalyani Publishers

Accountancy – I, Tulasian, Tata Mc-Graw Hill co

Financial Accounting – Dr. V.K. Goyal, Excel Books

Introduction to Accountancy, T.S.Grewal, S.Chand and Co

Accountany-I, Haneef and Mukherjee, Tata-McGraw-Hill Co

Advanced Accountancy – Arulanandam, Himalaya publishers

Advanced Accounting-I, S.N. Maheshwari & V.L. Maheswari, Vikash Publishing Co

Financial Accounting, Ashok Banarjee, Excel

Financial Accounting, Warren, Cengage

Blue Print


Essay

8 M

Short

4 M

Essay

8 M

Short

4 M

1 Depreciation 1 1 1 1

2 Provisions and Reserves 1 1 1

3 Bills of Exchange 1 1 1

4 Consignment Accounts 2 - 2

5 Joint Venture Accounts 1 1 1 1



Module – 6: FUNDAMENTALS OF ACCOUNTING – 2 SECOND SEMESTER


PART - A


1. Explain the significance of diminishing balance method.?

2. A machine costing Rs. 50,000 was purchased on 1-1-2015. Rs. 5,000 was spent for

Installation. Show the machinery account if depreciation @ 10% p.a is charged on

Straight line method.

3. What are the various types of reserves? Explain.

4. What do you mean by noting charges? Give journal entries for the same in the books of

the drawer and drawee.

5. What are the differences between consignment and sales?

6. What is abnormal loss? How it is calculated?

7. A and B enter into joint venture to share profits equally. A is to purchase timber and

forward it to B. A purchase timber worth Rs.10,000 and Rs. 1,000 as expenses. B

received the consignment and accepted A’s draft for Rs. 8,000. A got it discounted for

Rs. 7,850. B sold the timber for Rs. 16,000. He had to spend Rs. 350 for fire insurance

and Rs. 300 for rent. Under the agreement he is entitled to a commission of 5% on sales.

Give ledger accounts in the books of A and B.

8. Explain the features of joint venture?

PART - B


9. (A) The Book value of plant and Machinery on 1-1-2001 was Rs.2,00,000. New

machinery for Rs.10,000 was purchased on 1.10.2001 and for Rs.20,000 on 1.7.2002. On

1-4-2003 a machinery whose book value had been Rs.30,000 on 1.1.2001 was sold for

Rs.16,000 and the entire amount was credited to plant and machinery account.

Depreciation had been charged at 10 % per annum on diminishing balancing method.

Show the plant and machinery Account from 1.1.2001 to 31.12.2003

(OR)

(B) What are the different methods of accounting for depreciation? Explain its

advantages and disadvantages.

10. (A) Mr. Raj & Co. ltd maintain a provision for doubtful debts and a provision for

discount at 2% on debtors. The ledger balances for the year ending 2015 was as follows:

Particulars 1-1-2015 31-12-2015

Provision for doubtful debts Rs. 1000

Provision for discount Rs. 400

Bad debts written off Rs. 300

Discount allowed Rs. 200

Sundry debtors Rs. 10,000

Prepare bad debts account, provision for doubtful debts account and discount allowed account

in the books of Mr. Raj &co. ltd for the year ending 31-12-2015.

(OR)

(B) What are the differences between provisions and reserves? Explain Advantages and

disadvantages of secret reserves

11. (A)On the 1st January, 2015 Mr. S supplied goods to Mr. D of the value of Rs. 9,000 and

settled the account by means of three Bills of Exchange for Rs.3,000 each, due after two,

three and four months respectively. A week later, Mr. S discounted the 1st bill with the

bank at a discount of Rs. 60 and held the other bills with him. The first two bill were

honoured on due date. D arranged to retire the third bill paying Rs. 1,000 and allowing S

to draw a fresh bill for 4 months to cover the balance with interst @ 6% p.a. This bill was

discounted for Rs. 1,920. (OR)

(B) What do you understand by i) Retirement under rebate ii) Renewal of a bill

12. (A) Shalimar Co. of Sulthanpur Sent 200 sewing machines costing Rs.500 each on

consignment basis to Hemanth of Hyderabad to be sold by Hemanth at a Commission of

5 % on sales. Shalimar company paid Rs. 1500 towards expenses. On Machines

reaching Hyderabad, Hemanth paid Rs. 800 towards unloading charges. His other

expenses were : Godown rent Rs. 1250 and Sales man’s Salary Rs.700. Hemanth sold

150 sewing machines at Rs.600 each and sent account sales along with bank draft.

Prepare ledger accounts in the books of consignor and consignee.

(OR)

(B) On 1-9-2008 Mr. A consigned goods worth Rs. 1,00,000 to Mr. B at Mumbai. Mr. A

invoiced the goods at 20% profit on cost. Mr. A paid Rs. 6,000 for insurance and

forwarding the consignment. Mr. B was allowed 4% commission on Gross Sales and 4%

delcreder commission. B paid Rs. 1,100 for cartage, Rs. 2,000 for godown rent and

incurred Rs. 900 sundry expenses. 90% of goods were sold at a profit of 33 1/3 % on

cost. 5% of the goods were destroyed by fire. An insurance claim of Rs. 5,000 was

received from insurance company by Mr. B. Balance 5% of the goods were taken over by

B at an agreed value of Rs. 6,000. Accounts were settled. Show consignment account and

consignee account in the books of Mr. A.

13. (A) Ashok and Basha were partners in a joint venture sharing profits and losses in the

proportion of 4:1 respectively. Ashok supplies goods to the value of Rs. 5,000 and incurs

expenses amounting to Rs.400. Basha supplies goods to the value of Rs.4,000 and his

expenses amounted to Rs.300. Basha sells goods on behalf of the venture and realises

Rs.12,000. Basha is entitled to a commission of 5 % on sales. Basha settles his account

by draft. Give journal entries and accounts in the books of Ashok.

(OR)

(B) Differentiate between consignment and joint venture?


B.COM. PROGRAMME - (General & Vocational) SYLLABUS EFFECTIVE FROM THE


FIRST YEAR – SEMESTER- II

MODULE – 7 (CORE): Business Environment


Unit – I: Overview of Business Environment

Business Environment – Meaning – Macro and Micro Dimensions of Business Environment –

Economic – Political – Social – Technological – Legal – Ecological – Cultural – Demographic –

Changing Scenario and implications – Indian Perspective – Global perspective.

Unit – II: Economic Growth

Meaning of Economic growth – Factors Influencing Development – Balanced Regional

Development.

Unit – III : Development and Planning

Rostow’s stages of economic development - Meaning – Types of plans – Main objects of

planning in India – NITI Ayog and National Development Council – Five year plans.

Unit – IV: Economic Policies

Economic Reforms and New Economic Policy – New Industrial Policy – Competition Law –

Fiscal Policy – Objectives and Limitations – Union budget – Structure and importance of Union

budget – Monetary policy and RBI.

Unit – V : Social, Political and Legal Environment

Concept of Social Justice - Schemes - Political Stability - Leal Changes.

Blue Print


Essay

8M

Short

4 M

1 Overview of Business Environment 2 2

2 Economic Growth 2 1

3 Development and Planning 2 2

4 Economic Policies 2 2

5 Social, Political and Legal Environment 2 1

Suggested Readings:

1. Rosy Joshi and Sangam Kapoor : Business Environment.

2. Francis Cherunilam : Business Environment.

3. S.K. Mishra and V.K. Puri : Economic Environment of Business.

4. K. Aswathappa : Essentials of Business Environment


MODEL QUESTION PAPER 2016-2017

I B.Com

MODULE – 7 : BUSINESS ENVIRONMENT

SECOND SEMESTER


PART - A


1. Technological Factors

2. Business Environment

3. Economic Growth

4. Five Year Plan

5. NITI Ayog

6. Union Budget

7. Reserve Bank of India

8. Social Justice

PART - B


9. (a) State the various Micro dimensions of Business Environment.

(OR)

(b) Explain the process of Globalization in India?

10. (a) Explain the factors influencing Economic Development.

(OR)

(b) What is Balanced Regional Development? Explain the causes for imbalance of Regional

Development.

11. (a) Explain Rostow’s stages of economic development.

(OR)

(b) Explain the aims and objectives of Planning in India.

12. (a) New Economic Policy in India- Discuss

(OR)

(b) Critically evaluate the New Industrial Policy of 1991

13. (a) Write about the impact of Political and Legal Environment to Business.

(OR)

(b) Explain the various Social Justice Schemes in India.





MODULE – 7 (CORE): BUSINESS ECONOMICS


Unit-I: Production and Costs:

Techniques of Maximization of output, Minimization of costs and Maximization of profit - Scale

of production - Economies and Dis-economies of Scale - Costs of Production – Cobb-Douglas

Production Function.

Unit-II: Market Structure-I:

Concept of Market - Market structure - Characteristics – Perfect competition -characteristics

equilibrium price - profit maximizing output in the short and long run Monopoly- characteristics -

Profit maximizing out-put in the short and long run - Defects of Monopoly – Distinction between

Perfect competition and Monopoly.

Unit-III: Market Structure-II:

Monopolistic Competition - Characteristics – Product differentiation - Profit maximization - Price

and output in the short and long - run – Oligopoly - characteristics - Price rigidity - Kinked

Demand Curve - Distribution - Concepts – Marginal Productivity - Theory of Distribution.

Unit-IV National Income And Economic Systems:

National Income - Definition Measurement - GDP - Meaning Fiscal deficit - Economic systems -

Socialism - Mixed Economic System - Free Market economy.

Unit-V Structural Reforms:

Concepts of Economic liberalization, Privatization, Globalization - WTO Objectives Agreements

- Functions - Trade cycles - Meaning - Phases - Benefits of International Trade - Balance of

Trade and Balance of payments.

Additional Inputs under Autonomy:

Inflation – Economic reforms - Monetary Policy – Fiscal Policy (Budget)

Blue Print


Essay 8 M Short 4 M

1 Production and Costs 2 1

2 Market Structure-I 2 2

3 Market Structure-II 2 2

4 National Income And Economic Systems 2 1

5 Structural Reforms 2 2

Reference Books:

1. Aryasri and Murthy, Business Economics, Tata McGraw Hill

2. H.L Ahuja, Business Economics, Sultan Chand & Sons

3. KPM Sundaram, Micro Economics

4. Mankiw, Principles of Economics, Cengage Publications

5. Mithani, Fundamentals of Business Economics, Himalaya Publishing House

6. DAR Subrahmanyam &V Hari Leela, A Text Book on Business Economics, Maruthi Publishers.

7. A.V. R. Chary, Business Economics, Kalyani Publishers, Hyderabad.



MODULE – 5 : BUSINESS ECONOMICS - 2 SECOND SEMESTER


PART - A


1. Cobb-Douglas Production Function.

2. Market Structure

3. Defects of Monopoly

4. Product differentiation

5. Oligopoly - characteristics

6. Economic systems

7. Disadvantages of privatization

8. Objectives of WTO

PART - B


9. A) explain about Internal economies of Scale

OR

B) Explain about Techniques of Maximization of output

10 A). Explain Characteristics of Perfect competition

OR

B) Explain Price determination under Monopoly.

11. A) Explain Price determination under Monopolistic Competitions

OR

B) Explain the marginal productivity theory of distribution.

12 A) Define National Income and explain the different methods of Measuring

national Income

OR

B) Define Mixed economy. Discuss the features of Mixed economy.

13. A) What is International trade? Explain it’s importance in the changing

economic trends

B) Explain the concepts of liberalization, Privatization and globalization.

GOVERNMENT COLLEGE (A) RAJAHMUNDRY

II.B.Com Degree Examination

(At the end of Third Semester)

Module – 9: ADVANCED ACCOUNTING - 1

Max Marks: 75+25

Objectives:

1. To apprise the students about the application of accounting knowledge in special

business activities .

2. To impart the skills of properties of final accounts of non-trading concerns, partnership

organizations.

3. To develop the skills of recording of transactions relating to issue of shares and

debentures branches and departments manually and using computers.

UNIT-I: Accounts from Incomplete Records –Hire purchase and installment

purchase system.

Single Entry: Features-books and accounts maintained –Recording of transactions-

Ascertainment of Profit.-Statement of affairs method. Conversion of single entry into

double entry – total debtors account – total creditors account – bills receivable account –

bills payable account. Trading and profit and loss account and Balance sheet.

Hire Purchase System –Features-Accounting Treatment in the Books of Hire Purchaser

and Hire Vendor –default and Repossession –Installment Purchase System-Difference

between Hire purchase and Installment purchase systems- Accounting Treatment in the

books of purchaser and Vendor.

UNIT-II: Partnership Accounts:

Legal provisions in the absence of Partnership Deed-fixed and Fluctuating Capitals-

Preparation of final accounts-Accounting Treatment of Goodwill and Admission of a

partner.

Accounting treatment of Retirement and death of a Partner- Dissolution of

firm(Excluding Sale of firm. Company and Amalgamation)-Recording of partnership

transaction and preparation of final accounts using computers.(24 Hours) .

UNIT-III: Accounting of Non-Profit Organizations:

Non-Profit entities –Features of non-profit entities –Accounting process- preparation of

summaries –Receipts and payments Account meaning and special features –procedure for

preparation –uses and limitations.

Income and Expenditure Account- features-procedure for preparation-preparation of

Balance Sheet.

Blue Print:


Essay

15 M

Short

5 M

Essay

15 M

Short

5 M

Very Short

2 M

1 Single Entry 1 1 1

2 Hire Purchase System 1 1 1

3 Partnership Accounts 2 1 1 2

4 Accounting of Non-Profit Organizations 1 1 1 1

Suggested Readings:

1.Principles and practice of Accounting R.L Gupta & V.K Gupta Sulthan Chand & Sons.

2.Accountancy-I Tulasian TATA Mcgraw Hill Co

3.Accountancy-I S.P Jain & K.L Narang Kalyani Publishers

4.Financial Accounting - Dr.V.K.Goyal Excel Books

5.Intridunction to Accountancy T.S Grewal S.Chand & Co

6.Accountancy-I Haneef and Mukerjee TATA Mcgraw Hill Co

7.Advanced Accountancy Arulanandam Himalaya Publishers

8.Advanced Accountancy –I S.N Maheswari & V.L Maheswari Vikas Publishing

GOVERNMENT COLLEGE(A) RAJAHMUNDRY

II.B.Com .,Degree Examination



Time: 3 Hrs. Max.Marks:75

SECTION-A

Answer any THREE of the following: 3 x 15 =

45

1) Vasu keeps his books under Single Entry .From the given particulars you are

required to ascertain profit and Loss for the year ending 31st December,2014.

Particulars

Stock in Trade

Sundry Creditors

Sundry Debtors

Bank Over Draft

Cash in Hand

Bills Receivable

Fixtures and Fittings

Motor Van

Plants

31-12-2013

6,700

5,400

4,200

3,200

200

1,050

1,500

4,000

10,000

31-12-2014

8,500

4,000

4,500

5,000

150

2,000

1,500

4,000

10,000

The total drawings during the year amounting to Rs.3,600/- During the year he

introduced further capital of Rs3,000.

Depreciation Fixtures at 10%; Plant at 20% ; and write off Motor van Rs.500/- as regards

sundry debtors . It is ascertained that Rs.500/- was irrecoverable and 5% were doubtful

.There was a need for reserving of Rs.500/- in respect of Bills Receivable.

Also prepare Final statement of affairs as on 31-12-2009.

2) Receipts and payments account for the year ending 31-12-2008 is as follows :-

Receipts Amount

Rs. Payments

Amount

Rs.

01-01-2014

To Balance b/d

Cash at Bank

Cash at Office

31-12-2009

To Subscriptions

To Interest at 6% p.a

On investments

To Bank Investment

To Sale Furniture

1,000

100

3,000

3,000

10

500

7,610

31-12-2014

By Salaries

By Rent

By Printing

By Postage

ByInvestments

ByBalance c/d

Cash at Bank

Cash at Office

4,000

1,200

200

50

1,000

1,000

160

7,610

Advanced Accounting-third sem question paper-2nd page continuation

Subscription include Rs.300/-for 2007and Rs.500/-for 2009. Also rent include Rs.100/-paid for

2007.Subscription amounting to Rs.400/-have still to be collected for 2009.rent of Rs.100/-for

December,2008has still to be paid the book value of furniture is Rs,700/-.

Prepare income & Expenditure Account and Balance Sheet.

3) A ,B ,and C are Partner sharing profits in the proportions of 3:2:1.B-Retaires from the business

.The Balance Sheet of the firm on the date of retirement was as follows:

Liabilities

Creditors

Bills payable

General Reserve

CAPITAL:

“A” 40,000

“B” 30,000

“C” 20,000

Rs.

20,000

10,000

15,000

90,000

1,35,000

Assets

Cash at Bank

Stock

Debtors 20,500 (-)

Provision---500

Van

Machinery

Rs.

5,000

15,000

20,000

25,000

70,000

1,35,000

It was agreed among the partners.

(a) Good will of the firm is valued Rs.24,000/-

(b) Stock to be depreciated by 10% and van by 20%

(c) The provision for doubtful debts to be increased by Rs.1000/-

(d) Liability for Workmen's Compensation to the extent of Rs.1900/- to be brought into

account.

(e) Machinery to be appreciated by 10%

Prepare necessary Ledger accounts and New Balance sheet of A & C.

4) A company purchased a machine on hire purchase system payable over a period of five

yearly instalments of Rs. 6,000/-. The vendor charges interest at the rate of 5% p.a. on yearly

balances. Calculate total cash price. The cash value of the machine may be taken as the present

value of an annuity of Rs. 6,000/- for 5 years at 5% interest. Reference to the table shows that the

present value of an annuity of Re. 1 for 5 years at 5 % is Rs. 4.329477. prepare machine account

and vendor’s a/c.

5) Arjun, Bhavin and Chandu were carrying on a business sharing profits in the ratio of

5:3:2 respectively. On 31st March, 2015 their balance sheet as follows:

Liabilities Rs. Assets Rs.

Capital A/c

Arju 100,000

Bhavin 60,000

Chandu 35,000

195,000

Freehold Premises

Furniture & Fittings

Stock

Debtors

75,000

22,.550

69,840

26,900

Trade Creditors 31,180 Bills Receivable 10,000

Outstanding Expenses 2745 Cash at bank 24,635

228,925 228,925

Chandu retired on the above mentioned date on the following terms

1. Freehold Premises be appreciated by 20%

2. Furniture & Fittings be depreciated by 10%

3. Provision for doubtful debts @ 5% on debtors to be created

4. Goodwill be valued Rs. 60,000/- and chandu’s capital be credited with his share

Prepare revaluation a/c, partners capital a/c and cash book.

SECTION-B

Answer any Four questions from the following 4 x 5 = 20

6) What is meant by Statement of Affairs and Statement of profit & Loss.

7) From the following particulars for the year 2014-15 calculate the subscriptions income to

be credited to income and Expenditure A/C.

1.4.2014 31.3.2015

Outstanding Subscriptions 25,200 21,500

Advance subscriptions 4500 3800

Subscription received during 2014-15 Rs. 1,32,400/-

8) Explain the differences between Receipts and payments Account and Income and

Expenditure Account.

9) What is Installment Purchasing System?

10) Define partnership Deed? What are its contents?

11) A, B and C are partners in a partnership firm sharing P& L in the ratio of 4;3;3. C died on

1.4.2015. sales before death of the partner was Rs. 50,000/- average sale of last three

years was 75,000/- profit was 40,000/- calculate C’s share of Profit.

SECTION-C

Answer all questions.

12). Realization Account

13). Statement of Affairs.

14) Type of partners

15) Suscriptions

16) General purchase Vs. Installment Purchase.

******

GOVERNMNET COLLEGE (A) Rajahmundry Module – 10: BUSINESS STATISTICS- 1

III Semester Syllabus

MaxMarks:100

(75+25)

The objective of the paper is to impart knowledge on the application of statistical tools end

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

UNIT-1: Introduction to Statistics:

Meaning ,definition, importance and limitations of statistics .Collection of data .Primary and

secondary data –(Sampling-Random-Non Random-Census)- Schedule and questionnaire-

Frequency distribution-Tabulation -Diagrammatic and graphic Presentation of data using

Computers(Excel).

Unit-2 :Measures of Central Tendency :

Definition Objectives and Characteristics of Measures of central Tendency -Types of Averages-

Arithmetuc Mean, Geometric Mean. Harmonic mean ,Median ,Mode, Deciles .Percentiles

.Properties of averages and their applications .Calculation of averages using computers.

Unit-3 : Measures of Dispersion and Skewness :

Meaning and definition ,Properties of dispersion – Range-quartile Deviation- Mean Deviation-

Standard Deviation - Coefficient of Variation –skewness defition - kari Pearsons and Bowley’s

Measures of skewness-Normal distribution Calculation of Disperson and skewness using

Computers.

Unit-4 : Measures of Relation:

Meaning definition and use of correlation – Type of correlation-karipearson’s correlation

coefficient-Spearman’s Rank Correlation-probable’s error-Calculation of correlation by using

Computers.

Blue Print:


Essay

15 M

Short

5 M

Essay

15 M

Short

5 M

Very Short

2 M

1 Introduction to Statistics 1 1 2

2 Measures of Central Tendency 1 1 1

3 Measures of Dispersion and Skewness 2 1 1 1

4 Measures of Relation 1 1 1 1

5

Suggested Readings:

1. Business Statistics Reddy.C.R.Deep Publications,New Delhi

2. Statistics-Problems and solutions Kappor V.K

3. Fundamentals of Statistics Elhance D.N

4. Statistical methods Gupthas S.P

5. Statistics Gupta.B.N

6. Fundamentals of Statistics Gupta S.C

7. Statistics-Theory,Methods and applications Sancheti.D.C & Kapoor V.K

8. Practical BusinessStatistics Croxton & Crowdorv

9. Statistics and their applications to Commerce Borddigtion

10. Statistics Concepts & Applications Nabendu pal & Sahadeb Sarkar

11. Business Statics ,An applied Orientation P.K.Viswanathan

GOVERNMENT COLLEGE (A), RJAHMUNDRY

II-B.COM.EXAMINATION

(At the End of the III-Semester )

Module – 10: BUSINESS STATISTICS- 1

Model Paper

Time:3 hours maxMarks:75

SECTION-A

Answer any three of the following 3 x 15 = 45M 1. Define the statistics .Give the uses and limitations of its study.

2. Calculate mode and median for the following dat

X: 10-20, 20-30 30-40 40-50 50-60 60-70

F: 5 12 18 24 12 6

3. Calculate co-efficent variation from the following data

Marks: 20-30 30-40 40-50 50-60 60-70 70-80 80-90

No. of Students: 3 8 16 18 14 8 4

4. Calculate karl pearson co-efficent of skewness (assume mode as 18 years)

Age in years 15 16 17 18 19 20 21

No of students 4 6 10 15 12 9 4

5. Calculate co-efficent of correlation from the following data

X: 9 8 7 6 5 4 3 2 1

Y: 15 16 14 13 11 12 10 8 9

SECTION-B

Answer any four of the following 4 x 5 = 20 M

6. What are the difference between primary and secondary data

7. Calculate Arthematic Mean

Age in years 15 16 17 18 19 20 21

No of students 4 6 10 15 12 9 4

8. Calculate rank correlation

X: 20 80 60 40 12 17 90

Y: 24 32 18 65 72 29 48

9. Compute M.D and its coefficient from X

X: 4 6 8 10 12 14 16

Y: 2 1 3 6 4 3 1

10. List out uses of Correlation.

11. Explain the concept of dispersion in statistical analysis .Describe in brief the various

measures of dispersion.

SECTION-C

Answer the following 5 x 2 =10M

12. Good questionnaire

13. Tabulation

14. harmonic mean

15. Variance

16. Probable Error

GOVERNMENT COLLEGE (A) Rajahmundry

Module – 12: Financial Services – Banking & Insurance - 1

B.Com II Year: III Semester syllabus Max. Marks: 100(75+25)

PPW: 5

The impart knowledge on Banking and Insurance concepts and to gain an insight on Financial

Services.

UNIT1: Indian Financial System and its Regulations:

a. Indian Financial System – Structure - Objectives and importance of financial system -

economic development (Financial and Banking system charts).

b. Financial Markets – Structure – Objectives and Importance

c. Financial Services – Structure – Objectives and importance

d. RBI -Functions of RBI – Role of RBI in Economic Development

Unit-2: Banking Systems and its Regulation:

a. Commercial Banks – Meaning – importance and functions of commercial banks –

Indian Banking System – Structure - Banking Systems-Branch banking.- advantages and

disadvantages of branch banking and unit banking .

b. An overview of banking; Banking sector reforms with special reference to prudential

Norms. Capital adequacy norms, Income recognition norms, classification of assets and

NPAs;

c. innovations in Banking –ATMs. E-Banking Credit cards, Mobile Banking, On-line &

Offshore Banking etc (working and operations) Internet banking and online frauds in

banking

d. Regional and Rural banks, cooperative banks, Micro Finance, priority sector Lending

Indigenous banking. Role of NABARD. Development Financial instructions

Unit-3: Banker and Customer Relationship

A. Banker and customer definition and their relationship, types of customers and modes

of operations, procedure and precaution for opening an account, pass book & its features.

Rights duties and obligations of the banker(Application forms for opening accounts

,Cheque Books ,pass books requisition slips for withdrawals and deposits ,bank

statements, etc)

B. Types of loans and advances, principles of sound lending policies credit appraisals of

various forms of loans and advances. Modes of creating charges lien, pledge, mortgage

and hypothecation (Documents required for sanction of loans and advances)

Definition / meaning insurance and reinsurance, principles of insurance. Kinds of

insurance, advantages of insurance, globalization of Insurance and insurance sector

reforms in India.

Blue Print


Essay

15 M

Short

5 M

Very Short

2 M

1 Indian Financial System and its

Regulations

1 2 1

2 Banking Systems and its Regulation 2 2 2

3 Banker and Customer Relationship 2 2 2

4

5

Books Recommended :

1 Maheswari and Paul RR Banking theory law and practice

2 Sundaram and Varsheney Banking theory law and practice

3 Tannans--- Banking law and practice in India

4 Aryasri Banking and Financial system

5 M Y Khan Indai Finaicial System

6 P.k.Gupta Insurance and Risk Management

7 Vijay raghavan Iyengar Introduction to Banking

8 Guru Swamy Banking Theory and Practice TATA Mc Graw Hill

GOVERNMENT COLLEGE(A),RJAHMUNDRY


(At the End of the III- Semester )

Module – 12: FINANCIAL SERVICES –BANKING & INSURANCE - 1

Model Paper


SECTION-A

Answer any three of the following 3 x1 5 = 15M

1) Explain the role of RBI in Indian Economic development.

2) Define Bank and explain the functions of commercial Banks

3) What are the merits and demerits of Branch Banking?

4) Explain the Relationship between the bankers and customer

5) Explain the principles of insurance

SECTION-II

Answer any Four Short note questions from the following 4 x 5 =20M

6) Meaning of financial services

7) Structure of financial markets

8) Unit Banking

9) Regional Rural Banking

10) Explain the procedure and precaution for opening an account

11) Principles of sound lending policies.

SECTION-III

Answer the following 5 x 2= 10M

12) Bankers Bank

13) A.T.M

14) NABARD

15) General lien

16) Re-Insurance

Government College(A) Rajahmundry

II B.Com . Degree Examination

(At the end of Fourth Semester)


Max Marks:75+25

Objectives:


business activities.

2. To impart the skills of properties of final accounts of non-trading concerns,

partnership, organizations.


debentures, branches and departments manually and using computers .

UNIT-I: Branch and Departmental Accounts:

Dependent Branches: Features –Books of accounts –methods accounting of dependent

branches –Debtors System, Stock and debtors system-Recording of transaction relating to

branch accounts using computers. Accounting for Independent Branches:

Departmental Accounts: need, features, Basis for Allocation of Expenses, treatment of

Inter-Departmental Transfer at cost or selling price –Treatment of Expenses that cannot

be allocated –Preparation of departmental profit and loss. (24 Hours).

UNIT-II Company Accounts:

Issue of shares at par, Premium and at discount-Forfeiture and reissue of Shares-rights

issue (theory Only)-Recording of transactions relating to issue of shares using computers.

Issue and Redemption of Debentures-Redemption out of profits-sinking fund method.

Recording of transaction relating to issue and redemption of debentures using computers

Underwriting of Issue of shares (Simple Problems) .

Blue Print:


Essay

15 M

Short

5 M

Essay

15 M

Short

5 M

Very Short

2 M

1 Branch Accounts 1 1 1 1

2 Departmental Accounts 1 1 1

3 Company Accounts –Issue of Share 1 1 1 1 2

4 Company Accounts –Issue and redemption of

debentures 1 1 1

5

Suggested Readings:

1. Principles and practice of Accounting R.L Gupta & V.K Gupta Sulthan Chand &

Sons.

2. Accountancy-I Tulasian TATA Mcgraw Hill Co

3. Accountancy-I S.P Jain & K.L Narang Kalyani Publishers

4. Financial Accounting - Dr.V.K.Goyal Excel Books

5. Introduction to Accountancy T.S Grewal S.Chand & Co

6. Accountancy-I Haneef and Mukerjee TATA Mcgraw Hill Co

7. Advanced Accountancy Arulanandam Himalaya Publishers

8. Advanced Accountancy –I S.N Maheswari & V.L Maheswari Vikas Publishing



(At the end of IV Semester)

Module – 13 : ADVANCED ACCOUNTING – 2

Answer any three of the following 3 x 15 = 45

1) A head office in Bombay sends goods to its branch at channel 20% above cost .From the

following particulars show the branch Account will appear in the books of head office

and also give necessary adjustment entries :

Stock on 1-7-2008 at the branch --- Rs.1,800

Debtors on 1-7-2008 at the branch --- Rs.3,000

Petty cash in hand on 1-7-2008 at the Branch Rs.30

Goods supplied to the branch

Remittances from branch:

Cash sales Rs.6000

Cash received from debtors Rs.21000 Rs.27,000

Cheques sent to branch

Salary Rs.900

Rent & taxes Rs.150

Petty cash Rs.110

Stock at branch on 30-06-2009 Rs.1,160

Debtors at branch on 30-06-2009 Rs.3,000

Petty cash at the branch on 30-6-2009 Rs.20

2) From the following particulars prepare departmental Trading Account for the year ending

31-12-1995.

Opening stock 20,000 12,000

Purchases 92,000 68,000

Sales 1,40,000 1,12,000

Closing stock 28,500 20,000

Goods transferred from B to A ---- 45,000

Goods transferred from A to B 48,000 ----

Return of goods from B to A ----- 7,000

Wages Rs.25,200

Carriage inwards Rs.8,000

3) Bharani Limited issued 40,000 equity shares of Rs.10/-eacj at premium of Rs.2/- each for

public subscription payable as to Rs2/- on application Rs.6/-on allotment (including

premium)Rs.4/- on Ist call. Application for 2,50,000equity shares were received

.allotment was made as follows:

a) Application for 60,000 shares were rejected completely

b) 20,000 sahres were allotted among applications for 40,000 shares

c) 10,000 shares were fully allotted among the applications for 10,000 shares

Excess application amount of any is returned after adjustments the future calls. All the

calls were made received by them . pass necessary entries in the books of Bharani

limited.

4) Explain the different methods of issue of shares.

5) On 1st April 2014, X Ltd issued Rs. 10,00,000/- 7% Debentures at 5% discount repayable

in five years at par. The company has a right to redeem to the extent of Rs. 1,00,000 in

any year by purchasing in the open market. The interest on debentures was payable half

yearly on 30th September and 31st March and the same was duly paid.

On 31st March 2015, the company purchased Rs. 1,00,000/- debenture at a cost of

Rs. 91,000. For redemption pass necessary journal ENTRIES IN THE BOOKS OF THE

COMPANY UPTO 31ST March 2015, if the redemption was out of profit.

SECTION-B

Answer any Four of the following

4x5=2oM

5) A company issued 100,000 equity shares of Rs. 10/- each payable as under on

Application Rs.2/- on allotment Rs 2/- on First call Rs3/- on Second call Rs.3/- Received

12000share application and 2000 share application is . call all installments pass the

journal entries.

6) From the following particulars relating to Agra Branch for the year ending 31st March,

2014, prepare a Branch Account in the books of Head Office.

Stock at branch on 1st April 15,400

Debtors at the Branch 1st April 8,250

Petty cash on 1st April 250

Goods supplied to branch 75600

Cash sales 5250

Collection from debtors 78870

Amount sent to branch towards salaries 3720

Rent 1200

Stock at Branch as on 31-03-2015 11,575

Sundry debtors at the branch on 31-03-2014 25,230

Petty cash on 31-03-2014 375

SHOW THE BRANCH ACCOUNT IN THE BOOKS OF Head Office.

7) What are the advantages of Departmental Account ?

8) What are the differences between department and Branch ?

9) What is forfeiture of shares ?Explain

10) Explain the types of Debentures

SECTION-C

11) Stock and Debtors system

12) Departmental accounts

13) Share premium

14) Underwriting commission.

15) Sinking fund

*****

GOVERNMNET COLLEGE(A) Rajahmundry

Module – 16 : BUSINESS STATISTICS- 2

IV Semester syllabus

MaxMarks:100(75+25)

P.P.W : 5(4 +1)

The objective of the paper is to impart knowledge on the application of statistical tools end

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

Unit-1: Regression Analysis

Meaning and utility of Regression analysis comparison between correlation and Regression-

Regression Equations-interpretation of Regression Co-efficient Calculation of Regression by

using computers.

Unit-2: Analysis of Time Series

Meaning and utility of time series Analysis-Components of Time series-Measuresment of trend

and Seasonal Variations –Utility of Decomposition of Time Series-decentralization of Data-

Caluculation of trend and seasonal variations using computers.

Unit-3 : Index Numbers

Meaning Definition and importance of Index Numbers-Methods of Construction of Index

Numbers-Price Index Numbers – Quantity Index Numbers-Tests of Adequacy of Index Numbers-

deflating Index Numbers using computers.

Unit-4: Business Forecasting

Introduction – Role of forecasting in Business – steps in forecasting – Methods of forecasting –

Theories of business forecasting.

Blue Print:


Essay

15 M

Short

5 M

Essay

15 M

Short

5 M

Very Short

2 M

1 Regression Analysis 1 1 1

2 Analysis of Time Series 1 1 1 1

3 Index Numbers 1 1 1 1 2

4 Business Forecasting 1 1 1

Suggested Readings:

1 Business Statistics Reddy.C.R.Deep Publications,New Delhi

2 Statistics-Problems and solutions Kappor V.K

3 Fundamentals of Statistics Elhance D.N

4 Statistical methods Gupthas S.P

5 Statistics Gupta.B.N

6 Fundamentals of Statistics Gupta S.C

7 Statistics-Theory,Methods and applications Sancheti.D.C & Kapoor V.K

8 Practical BusinessStatistics Croxton & Crowdorv

9 Statistics and their applications to Commerce Borddigtion

10 Statistics Concepts & Applications Nabendu pal & Sahadeb Sarkar

11 Business Statics ,An applied Orientation P.K.Viswanathan



(At the End of the IV-Semester )

Module – 16: BUSINESS STATISTICS - 2 Model Paper

Time:3 hours MaxMarks:75

SECTION-A


1 Calculate the two regression equations of X on Y and Y on X and estimate the likely

demand when price is Rs.20/-

Price 10 12 13 12 16 15

Amount

demand

40 38 43 45 37 43

2. Find the value of trend by the method of least squares from the data given below .Assuming

that

same rate of change. Predict the earning for the year 2002.

Year 1991 1992 1993 1994 1995 1996 1997 1998

Earning 38 40 65 72 69 60 87 95

3. Explain the problems while constructing the index numbers.

4. From the following data prepare fisher’s ideal index number

Item Base year Current year

Unit price Rs. Quantity Unit Price Rs. Quantity Kg

A 6 50 10 56

B 2 100 2 120

C 4 60 6 60

D 10 30 12 24

5. Construct Paascha, Laspeyere and Marshal Edzeworth and Bowleys’ Index Numbers

Item Base year Current year

Unit price rs Quantity Unit Price Rs. Quantity Kg

A 12 100 20 112

B 4 200 4 240

C 8 120 12 120

D 20 60 24 48

SECTION-B

Answer any four of the following 4 x 5 = 20 M

6. Seasonal variations

7. Determine trend of the following by semi-average method

8. Means of x and y are 5 and 10 respectively and their dxy = 0.33 and dyx = 0.65 find out

the value of X , if Y = 11.

9. Prepare trend for the following data using semi-average method.

Year: 2001 2002 2003 2004 2005 2006 2007 2008 2009

Value: 25 40 50 65 62 68 57 71 74

10. Construct price index using simple average of price relative method.

Product Price in 2005(Rs) Price in 2008(Rs)

A

B

C

D

E

F

20

30

10

25

40

50

25

30

15

35

45

55

12. What is the role of forecasting in business?

SECTION-C

Answer the following 5 x 2 =10M

13. Regression Lines

14. Index numbers

15. Simple average

16. Base Year

17. Opinion Polling.


Module – 16 : Financial Services Banking & Insurance - 2

B.Com II Year:: IV Semester syllabus Module: MaxMarks:100(75+25)

PPW:5

Unit I: Negotiable Instruments

Promissory note and bills of exchange and cheque, difference between them ,types of crossing the

cheque ,payments of cheque and consequences of wrongful dishonor ,collection of local and

upcountry Cheques ,responsibilities and liabilities of collecting banker and statutory protection to

the collecting banker(Promissory notes. B/E crossed Cheques-various modes).

Unit II: Financial Markets & services:

A. Indian money market –characters tics, structure, composition (call and notices money, market,

treasury bills market, CDs CPs short term bill market, MMMF s and DFHI) problems and

reforms in Indian money markets ( CDs CPs ,Treasury Bills)

B.Indian capital market – composition and growth of primary and secondary markets - capital

market reforms and NBFC s in capital markets, stock exchanges – Functions and trading systems

in NSE, OTCE),Online Trading and role of SEBI.

C.Financial intermediaries and services : Merchant bankers ,Mutual funds, Leasing companies,

Venture capital Funds Fonaiting , Loan / syndication ,Depository participants (Documentation ).

Unit III: Insurance and its regulation

A. Life Insurance-meaning – Principles – types of insurance – insurance sector reforms – Life

insurance policies

B.Non Life Insurance- introduction – principles - types of products and scope of fire Insurance,

Marine Insurance,- health Insurance and other insurances, IRDA regulations.

Blue Print


Essay

15 M

Short

5 M

Very Short

2 M

1 Negotiable Instruments 1 2 1

2 Financial Markets & services 2 2 2

3 Insurance and its regulation 2 2 2

4

5

Books Recommended: 1 Maheswari and Paul RR Banking theory law and practice







8 Guru swamy BankingTheory and Practice TATA Mc Graw Hill



(At the End of the IV-Semester)


Model Paper

Time:3 hours Max Marks:75

SECTION-A


1) Explain the statutory protection to a collecting banker under negotiable instruments act.

2) What are the defects of Indian Money market? Give suggestions to improve the money

market.

3) Explain briefly the role of SEBI in controlling the Indian capital market.

4) Explain the functions of Merchant banker.

5) What is procedure for issuing a Life Insurance Policy?

SECTION-II


6) Explain the differences between promissory Note and Bills of Exchange.

7) Precautions to be taken by a paying banker while honouring cheques.

8) Services rendered by NBFCs.

9) Mutual funds.

10) Kinds of Marine Insurance

11) Social Insurance.

SECTION-III


12) Promissory note

13) Primary market

14) Stock Exchange

15) Health Insurance

16) Fire Insurance


RAJAHMUNDRY III B. COM – V - SEMESTER SYLLABUS

Module – 20: CORPORATE ACCOUNTING - 1

Max. Marks: (75+25) P.P.W. :(4+1 hours )

OBJECTIVES: 1. To provide the knowledge relating to the Accounting Standards.

2. To enable students to company final accounts using computers

3. To enable the students to prepare financial

statements of Insurance and Bank Companies..

UNIT-I: Accounting Standards

Accounting Standards - Need and importance - An overview of Indian

Accounting Standards.

UNIT –II: Valuation of Goodwill and Shares

Valuation of Goodwill - Need and methods - Normal Profit Method,

Super Profits Method – Capitalization Method.

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

assets method, Yield basis method, Fair value method.

UNIT –III : Company final accounts

Preparation of Final Accounts – Provisions relating to preparation of

final accounts – Profit and loss account and balance sheet – Preparation

of final accounts using computers.

UNIT –IV: Issue of Bonus shares and Profits Prior to Incorporation.

Issue of bonus shares-Provisions of company’s Act and SEBI guide

lines. Acquisition of business and profits prior to incorporation. –

Accounting treatment.

UNIT-V: Bank Accounts

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

of posting-rebate on bills discounted-Schedule of advances –Non performing

assets - Legal provisions relating to Preparation of final accounts –

Preparation of bank final Accounts using computers

Additional Input under Autonomy:

Concept of Inflation Accounting

Blue Print:


Essay

15 M

Short

5 M

Essay

15 M

Short

5 M

Very Short

2 M

1 Accounting Standards -- -- 1 1 1

2 Valuation of Shares 1 - -- 1 -

Valuation of Goodwill 1 1

3 Company final accounts 1 -- - 1 1

4 Profits Prior to Incorporation 1 - 1

Issue of Bonus shares 1 - -

5 Bank Accounts (P&L a/c) 1 1 1

Suggested Readings:

Principles and Practice of Accounting R.L. Gupta & V.K. Gupta Sulthan

Chand &sons

Accountancy – III Tulasian Tata Mcgraw Hill Co

Accountancy – III S.P. Jain & K.L Narang Kalyani Publishers

Financial Accounting Dr.V.K.Goyal Excel Books

Introduction to Accountancy T.S.Grewal S.Chand and CO

Modern Accountancy Vol-II Haneef and Mukherjee Tata Mcgraw Hill co

Advanced Accountancy Arulanandam Himalaya publishers

Advanced Accountancy Vol-II S.N.Maheshwari & V.L.Maheswari Vikash Publishing

co.

Advanced Accountancy: Shukla and Grewal S.Chand & Co

Advanced Accountancy: R.L. Gupta and Radhaswamy Sulthan Chand &sons

Corporate Accounting Goyal VK Excel

Corporate Accounting Verma KK Excel

International Accounting Saudagaran Cengage

GOVERNMENT COLLEGE(AUTONOMOUS),

RAJAHMUNDRY III B. COM – V - SEMESTER END EXAMINATION


Time: 3 Hours Max

Marks: 75

SECTION - A

Answer any THREE Questions 3 x 15

=45 M

1. Give the list of International Accounting standards?

2. Big & Co. Ltd is a company with an authorized capital of Rs. 5,00,000 divided into 5,000

equity shares of Rs. 100 each. On 31-3-2009. 2500 shares were fully called up.

Following are the balances extracted from the ledger of the company as on 31-3-2009.

Rs. Rs.

Stock 50,000 Advertising 14,300

Sales 4,25,000 Debtors 38,700

Purchases 3,00,000 Creditors 35,200

Wages(Productive) 70,000 Plant & machinery 80,500

Discount allowed 4,200 Furniture 17,100

Discount received 3,150 Cash & Bank 1,34,700

Insurance up to 30-6-2009 6,720 Reserve 25,000

Salaries 18,500 Loan from managing director 15,700

Rent 6,000 Bad Debts 3,200

General Expenses 8,950 Calls in arrears 5,000

Profit & Loss A/c 6,220

Printing & Stationary 2,400

You are required to prepare trading and profit and loss account for the year ended 31-3-2009

and the balance sheet as on that date of the company. Following further information is given:

1. Closing stock Rs. 91,500

2. Depreciation to be charged on plant and machinery and furniture at 15% AND 10%

respectively

3. Outstanding liabilities – Wages – Rs. 5,200, Salary – Rs. 1,200 and Rent Rs. 600

4. Dividend @ 5% on paid up shares capital is to be provided

5. Ignore corporate dividend tax.

3. From the following information, prepare profit and loss account of Vasari Bank Ltd for the

period ended on 31-3-2009. Working should form part of our answer.

Rs. Rs.

Interest on loans 300 Interest on saving bank deposits 87

Interest on Fixed deposits 275 Postage, Telegrams and Stamps 10

Commission 10 Printing and Stationary 20

Exchange and Brokerage 20 Sundry Expenses 10

Salaries and allowances 150 Rent 15

Discount on Bills(gross) 152 Taxes and Licenses 10

Interest on Cash credits 250 Audit fees 10

Interest on Temporary over draft in current accounts 30

Additional Information:

1. Rebate on bills discounted 30

2. Salary of managing director 30

3. Provision for bad debts 40

4. Provision for Income Tax is to be made @ 55% (round of the nearest thousands).

5. Interest of Rs. 4,000 on doubtful debts was wrongly credited to interest on loan account

6. Provide Rs. 15,000 as divided

4. Balance sheet of Diamond Ltd as on 31st March, 2009

Liabilities Rs. (In Lakhs) Assets Rs. (In

Lakhs)

Share capital Land and Buildings 110

fully paid up shares Plant and Machinery 130

Rs. 100 each 200 Plant and Trade marks 20

General Reserve 40 Stock 48

Profit and Loss A/c 32 Sundry Debtors 88

Sundry Creditors 128 Bank Balance 52

Provision for Income Tax 60 Preliminary Expenses 12

460 460

The expert valued the land and buildings at Rs. 240 lakh, Goodwill Rs. 160 Lakh and Plant

and Machinery at Rs. 120 Lakh. Oout of the total debtors, it is found that debtors for Rs. 8

lakh are bad. The profits of the company have been as follows:

For the year 2006-2007 Rs. 92 lakh.



The company follows the practice of the transferring 25% of profits to general reserve.

Similar type of companies earn at 10% of the value of their shares. Plant and machinery and

land and buildings have been depreciated at 15% and 10% respectively.

As certain the value of shares of the company as under:

i) .Intrinsic value method.

ii) Yield value method

iii) Fair value method

5. Following information is obtain from the books of ‘x’ private Ltd for the year ended 31st

March, 2009

Sales Rs. Rs. Rs.

April 1,20,000 August 1,80,000 December

2,10,000

May 1,50,000 September 2,00,000 January

2,50,000

June 1,70,000 October 2,20,000 February

2,90,000

July 1,60,000 November 1,50,000 March

3,00,000

Expenses including depreciation for the year

Rs.

Salaries 1,09,500

Traveling 21,600

Advertisement 8,000

Bad debts 2,300

Director’s fee 3,500

Miscellaneous exp 6,000

Contribution to P.F., E.S.I, etc 5,250


Depreciation 27,000

Audit fees 2,500

Selling commission 24,000

Sales invoices were prepared at cost plus 25% up to June, 2008 and thereafter at cost plus 33

1/3 %. The company was incorporated on 1st August 2008 by taking our the running business

of a partnership with effect from 1st April, 2008. Your required to prepare the profit and loss

account of the company for the year ended 31st March, 2009 showing pre-incorporation and

post-incorporation including your basis of allocation.

SECTION - B

Answer any FOUR Questions from the following

4 x 5 = 20 M

6. Write about Accounting Standard – 3.

7. From the following information calculate the valuation of goodwill

The net profits of a company for the five years are: 2009- Rs. 80,000/-; 2010 – Rs. 90,000/-

2011 – Rs.94,000/- ; 2012 - Rs 80,000/- and 2013 – Rs. 96,000/-. The capital employed in the

business is Rs. 800,000/- on which a reasonable return of 10% is expected.

8. X ltd. As 10,000 shares of Rs. 100 each. The board of directors as resolved to issue 2 bonus

shares of Rs. 100 each for every 5 shares in the company. From the following information

write the journal entries for the issue of bonus shares:

General Reserve Rs. 2,00,000

Profit and Loss A/c Rs. 1,50,000

Shares premium A/c Rs. 1,50,000

9. Need for valuation of Shares

10. What is capital Reserve and reserve capital?

11. Slip system of posting?

SECTION - C

Answer ALL Questions 10 x 2 = 20 M

12. Yield method?

13. Interim dividend?

14. Accounting standards board?

15. Non-Banking Assets

16. Sales Ratio


RAJAHMUNDRY

III B. COM – V - SEMESTER SYLLABUS

Module – 19: INCOME TAX AND AUDITING - 1

Max. Marks : (75+25) P.P.W. :(4+1 hours )

Objectives:

1. To impart knowledge pertaining to the concepts of Income Tax.

2. To acquaint oneself with auditing procedure.

Unit-I: Introduction.

Introduction – Basic concepts – Brief History of Income Tax - Legal Frame Work -

Definitions – Residential Status (Problem) Income - Scope of Total Income - Types

of Income- Indian Income- Foreign- Income- Exempted incomes- Agriculture

income- Incidence of Tax (Problem)

.Unit –II: Income from Salary

Heads of Income – Income from Salary – Salary – Allowance- fully taxable, partially taxable,

fully exempted allowances – Perquisites- taxable in all cases, taxable in certain cases and

exempted in all cases – Profit in-lieu of Salary

Unit – III: Income from House Property

Income from House Property-exempted incomes from House Property- computation of Annual Value

– different Types of Rental Values – Deductions

Unit- IV: Introduction to Auditing

Meaning – Definition and Objectives of Auditing – Types of Audit – Audit process and

Procedure – Audit Planning and Programming –

Unit-V: Internal check and Vouching

Internal Check – Internal Audit and Internal Control – Vouching - Preliminaries in

commencing a new audit

Blue Print:


Essay

15 M

Short

5 M

Essay

15 M

Short

5 M

Very Short

2 M

1 Introduction 1 1 1 1

2 Income from Salary 1 1 1 1

3 Income from House Property 1 - 1

4 Introduction to Auditing 1 1 1

5 Internal check and Vouching 1 1 1

Books for Reference:

1. Saha .R. G – Income Tax , Himalaya Publishing House

2. Bhagavathi Prasad, Income Tax - Law & Practice in India.

3. Vinodh K. Singhania, Student Guide to Income Tax.

4. Malhotra, Income Tax Law and Practice.

5. N D Kapoor, Auditing.

6. R G Saxena, Auditing, Himalaya Publications.

7. T N Tandon, Practical Auditing.




Time: 3 Hours Max

Marks: 75

SECTION - A


=45 M

1. Mr. X a foreign national comes to India for the first time on 15-6-2009. During

the financial year 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 and 2015-16, he

stayed in India for 120 days, 115 days, 15 days, 191 days, 124 days and 80 days

respectively. Determine his Residential Status for the assessment year 20016-17.

2. Sri Kali Prasad working as Branch Manager at Vijayawada in a Chennai based

Company, TVS Motors Ltd. From the following particulars furnished by him

calculate the taxable salary income for the assessment year 2016-17. Basic Salary,

Rs. 11,500; Bonus per annum Rs.26,000; Dearness Allowance Rs.2000 per

month; City Compensatory Allowance Rs.2500 per month; Entertainment

Allowance Rs.1600 per month; House Rent Allowance Rs.3500 per month (Rent

paid by him in Vijayawada is Rs.2200). His employer provided the following

facilities: Cell phone bills for personal use Rs.18000; Electricity Bill Rs.10000;

Water Bill Rs.1500; Club Bills Rs.7500. He was given a watch worth Rs.2000 on

his birthday and a cash of Rs.4000 for achieving sales target. He was provided

with a small car for office and personal use and all the expenses are borne by

employer.

3. Smt. Kusuma kumari is the owner of a house property in Delhi. From the

following particulars given by her calculate the taxable income from house

property for the assessment year 2015-16. Rents received from house property

Rs.10,80,000. Fair Rental Value Rs.9,50,000, Municipal Rental Value

Rs.9,00,000. The following are the taxes paid on the house property. Muncipal

Taxes 15% of Municipal Rental Value, Sewage Tax Rs.15,000, Interest on loan

borrowed for purchase of house property Rs.84,000( Instalment due to bank

Rs.12,000), Interest on loan for repairs to house property Rs.7,500, Interest on

loan borrowed for payment of municipal taxes and other taxes Rs.18,285.

4. What do you mean by auditing? Discuss its objectives.

5. What is the Internal Control? Why to have Internal Control? Explain the elements

of a good system of Internal Control.

SECTION - B


4 x 5 = 20 M

6. Compute Mr. Chandu taxable income if he is (a) Resident, (b) Not an Ordinary Resident

and (c) Non-resident.

1. Income from house property in Canada received in U.S.A Rs. 22,000/-

2. Income from a Godam in Canada received in India Rs. 58,000/-

3. Interest on securities in Canada (30% of which received in India) Rs. 69,000/-

4. Dividends received from Indian company Rs. 58,000/-

5. Income from other source in India but received in abroad Rs. 30,000/-

7. Sri. Prakash Rao is working in a limited company in Vijayawada (Population

12,00,000). His salary particulars are as follows: Basic Pay Rs.10,000 p.m., D.A.

Rs.2,000 p.m. HRA Rs.4,000 p.m.(rent paid by him is Rs.3,500p.m.)

Entertainment Allowance is Rs.1,500p.m. In the last 3 months Rent free

accommodation is provided in his own building instead of HRA. Compute his

Gross Total Income for the previous year ending 2015-16. (Assessment Year

2016-17.)

8. Give ten examples of Incomes which are totally exempted from Tax.

9. Define the term Allowance and explain the various types of Allowances.

10. ‘Audit begins where accountancy ends’. Explain

11. Explain procedure relating to vouching of salaries.

SECTION - C


12. Agriculture income

13. Perquisites- taxable in all cases 14. Standard deduction

15. Internal Audit

16. Discuss the scope of audit.


RAJAHMUNDRY

III B. COM / B.A – V - SEMESTER SYLLABUS

Module – 17: Business Law - 1


Objective: To make the students learn the basics of business laws and apply them in real

life situations, like general contracts and the sale of goods act 1930

Unit –I: Contracts :

1. Agreement and Contract: Definition and meaning - Essentials of a valid contract –

types of contracts.

2. Offer and Acceptance: Definition – Essentials of a valid offer and acceptance –

communication and revocation of offer and acceptance.

Unit- II: Consideration and Consent

1. Consideration: Definition and importance – Essentials of valid consideration – the

Doctrines of ‘Stranger to Contract’ and ‘No Consideration – No Contract’ –

Capacity to contract – special rules regarding minor’s agreements.

2. Consent: Free Consent – Flaw in Consent: Coercion – Undue influence – Fraud –

Misrepresentation and Mistake.

Unit – III: Discharge of a Contract:

1. Legality of object and consideration:– illegal and immoral agreements –

agreements opposed to public policy.

2. Agreements expressly declared to be void – wagering agreements and contingent

contracts.

3. Discharge of a contract – various modes of discharge of a contract – performance

of contracts.

4. Breach of a contract – types – remedies for breach of a contract

Unit IV. Sale of Goods Act- Introduction:

1. Contract of sale: Definition - features – definition of the term goods – types of

goods – rules of transfer of property in goods – differences between sale and

agreement to sell.

Unit V: Conditions and Warranties

1. Rights of an unpaid seller.

2. Conditions and warranties – meaning and distinction – express and implied

conditions and warranties – sale by non-owners – auction sale.

Suggested Books:

Kapoor ND: Mercentile Law, Sultan Chand

Kapoor ND: Company Law, Sultan Chand

Balachandran V: Business Law, Tata

Tulsian: Mercantile Law, Tata

Tulsian: Busiess Law, Tata

Gogna: A Text books of Business and Industrial Law, S.Chand

Pillai Bhagavathi: Business Law, S.Chand

Gogna : A Text Book of Mercantile Law, S. Chand

Gogna: A Text Book of Company Law, S. Chand

Blue Print


Essay

15 M

Short

5 M

Very Short

2 M

1 Contracts 1 2 1

2 Consideration and Consent 1 1 1

3 Discharge of a Contract 1 1 1

4 Sale of Goods Act- Introduction 1 1 1

5 Conditions and Warranties 1 1 1


RAJAHMUNDRY III B. COM / B.A – V - SEMESTER END EXAMINATION


Time: 3 Hours Max

Marks: 75

SECTION - A


=45 M

1. What is a Contract? What are the essential elements of valid contract?

2. Define Consideration? Explain the essential of valid consideration?

3. Agreements opposed to public policy are void? Explain the statement?

4. Who is an unpaid vendor? What are the rights of an unpaid vendor?

5. What is the differences between sale and agreement to sell? Explain

SECTION - B


4 x 5 = 20 M

6. Write any Five essentials of valid offer or acceptance?

7. Remedies for breach of a contract

8. Types of goods under sale of goods Act

9. Rights of an unpaid seller

10. Explain Five differences between Sale and Agreement to sell?

11. Explain implied conditions?

SECTION - C


12. Communication?

13. Fraud?

14. Discharge of Contract?

15. Meaning of Contract of sale ?

16. Write two differences between Conditions and Warranties?



Module – 19: COST AND MANAGEMENT ACCOUNTING - 1 Max. Marks : (75+25) P.P.W. :(4+1 hours )

Objectives:

1.To impart conceptual knowledge of costing and management accounting

2. To train the students in finding the cost of products using different methods of

costing


Cost Accounting: definitions, features, objectives, functions, scope, advantages

and limitations. Management Accounting: definitions, features, objectives,

functions, scope, advantages and limitations. Relationship between cost,

management and financial accounting Cost concepts-Cost classification -

preparation of cost sheet. Relationship of costing department with other

departments.

Unit-II: Material Cost.

Material Cost: direct and indirect material cost, Inventory control techniques-

stock levels, EOQ, ABC analysis. Issue of materials to production- pricing

methods-FIFO, LIFO with base stock, average methods.

Unit-III: Labour Cost and Overheads

Labor cost: direct and indirect labor cost- methods of payment of wages

including incentive plans –Halsey and Rowan plans, Tailors Piece Rate method.

Overheads: features, classification, methods of allocation and apportionment of

overheads.

Unit-IV Job and Contract Costing.

Single or Output Costing, Job and contract costing: Features, costing process-

computation of cost

Unit-V: Process Costing

Process Costing: features, treatment of normal and abnormal losses, preparation

of process cost accounts (excluding equivalent products and inter process profits)


Operating Costing

Main problem carrying 15 Marks each which are come under Section – I may be set

as stated below.

1. Problem from the topic of Issue of Materials or payment of wages.

2. Problem from the topic of Allocation and Apportionment of overheads.

3. Problem from the topic of Quotation Cost sheet.

4. Problem from the topic of Process Costing

Suggested Readings:

1.Cost and Management Accounting Jain and Narang Kalyani Publishers

2.Cost and Management Accounting M.N Arora Himalaya Publishing House

3.Cost accounting Dutt pearson Education

4.Management accounting Sarma and Gupta kalyani publishers

5. Management accounting S.P.Guptha S.Chnad co

6. Management accounting S.N.maheswari Sultan chand and sons

7.Cost Accounting Jawaharlal Tata Mcgraw Hill

8.Cost Accounting Theory and Practice Banerjee PHI

9. Management and Cost Accounting Drury Cengage

Blue Print:


Essay

15 M

Short

5 M

Essay

15 M

Short

5 M

Very Short

2 M

1 Introduction - - 1 1 1

2 Material Cost- Pricing Methods 1 - - - 1

Material Cost- Ordering Levels 1

3 Labour Cost - 1 - 1 -

Overheads 1 - - - 1

4 Contract Costing 1 - - - 1

Job Costing - 1

5 Process Costing 1 - - 1 1


RAJAHMUNDRY

III B. COM – V - SEMESTER END EXAMINATION

Module – 19: COST AND MANAGEMENT ACCOUNTING - 1

Time: 3 Hours Max Marks: 75

SECTION - A

Answer any THREE Questions 3 x 15 =45 M

1. Discuss the different methods of wage payment of labour?

2. A B C Chemical Company Ltd produced three chemicals during the month of July by three

consecutive processes in each process 2% of the total weight put in is lost and 10% is scrap

which from processes 1) and 2) realizes Rs. 100/- a ton and from process 3). 20% a ton. The

products of three processes are dealt with as follows:

Process – I Process – II Process – III

A B C

Passed on to the next process 75% 50% --

Send to warehouse for sale 25% 50% 100%

Expenses incurred: Rs. Tons Rs. Tons Rs.

Tons

Raw Materials 1,20,000 1000 28,000 140 1,07,840

1348

Manufacturing wages 20,500 -- 18,520 -- 15,000

--

General Expenses 10,300 -- 7,240 -- 3,100

Prepare process cost accounts

3. The following yearly charges are incurred in respect of a machine in a shop, where manual

labour is almost nil and where work is done by means of 5 machines of exactly similar type

and specifications

a) Rent and Rates(on the basis of floor area) Rs. 4,800

b) Deprecation on each machine Rs. 500

c) Repairs and Maintenance for 5 machines Rs. 1,000

d) Power consumed(as per meter @ 5 paise per unit) Rs. 3,000

e) Electric charges for the shop Rs. 450

f) Attendance – 2, Attendance, looking after 5 machines paid Rs. 60/- p.m each

g) Supervisor looking after 5 machines and is paid Rs. 250/- p.m each

h) Sundry supplies for the shop Rs. 450

i) Hire purchase installments for the machine(including Rs. 300/- for interest) Rs.

1200/-

The machine uses 10 units of power per hour calculate the machine hour rate.

4. The Received side of the Stores Ledge Account shows the following particulars

Jan 1 Opening Balance 500units @ Rs.4/-

Jan 5 Received from Vendor 200units@Rs. 4.25

Jan12 Received from vendor 150units@ Rs 4.10

Jan 20 received from vendor 300 units @ Rs. 4.50

Jan 25 Received from Vendor 400units@ 4

Issue of materials were as fgollows:

Jan.4 – 200units; Jan 10 – 400 units; Jan 15 – 100 units; Jan 19 – 100 Units; Jan 26 – 200

units; Jan 30 -250units. Issues are to be priced on the principle of ‘First in First out’

5. Following was the expenditure on a contract for Rs. 6,00,000/- commenced in February 2014

Materials Rs. 120,000/-; Wages Rs. 164,400; Plant Rs. 20,000/-; business Charges Rs.

8,600/-

Cash received on account to 31st December, 2014 amounted to Rs. 240,000/- being 80% of

work certified; the value of materials in hand at 31-12-2014 was Rs. 10,000/-. Prepare the

Contract Account for 2014 showing the profit to be credited to the year’s profit and Loss

Account. Plant to be depreciated at 10%.

SECTION - B Answer any FOUR Questions from the following 4 x 5 = 20 M

6. Cost classification by function?

7. From the following information, calculate the labour turnover rate and labour flux rate:

Number of workers at the beginning of the year 3,800; Number of workers at the end of the

year 4,200. During the year 40 workers leave while 160 workers are discharged. 600 workers

are required during the year, of these 150 workers are received because of leavers and the rest

are engaged in accordance with an expansion scheme.

8. Rowan Plan - Advantages?

9. Calculate the minimum stock level, maximum stock level, re-ordering level and average

stock level from the following information.

Minimum consumption 100 units per day; maximum consumption – 150 units per day

Normal consumption -120 units per day re-order period : 10-15 days

Re-order quantity -1500 units normal re-order period – 12 days.

10. Features of job costing?

11. Work in progress.?

SECTION - C Answer ALL Questions 5 x 2 = 10 M

12. E.O.Q?

13. Labour Turnover

14. Abnormal gain Account?

15. Absorption of over heads

16. Cost plus contract



ELECTIVE-I

Module – 21:: ADVANCED CORPORATE ACCOUNTING – 1

This Elective group for B.Com. General students only

---------------------------------------------------------------------------------------------------------------------

Time: 3 Marks: 100 (75+25)

P.P.W: 5 (4+1)

Unit – I: The Accounts of Holding Companies:

The nature of Holding Companies – Legal requirements for a holding company – Schedule

VI of the Companies Act and subsidiary companies – Preparation of consolidated balance

sheet – cancellation of investment account – minority interest – cost of acquiring control or

goodwill – capital reserve – preference share capital in subsidiary companies – debentures

in subsidiary companies (including problems related to the single subsidiary company).

Lab: Computation of Problems using Excel/Accounting packages.

Unit – II: Accounts of Electricity Companies (Double-Accounting System):

Meaning of double-account system – revenue account and net revenue account – capital

account (receipts and expenditure on capital account) and general balance sheet.

Replacement of an asset. Important provisions of Indian Electricity Act 1910, Electricity

supply act 1948 and the Companies Act 1956 – Formats of relevant accounts – calculation

of reasonable return and disposal of surplus. Preparation of net revenue account and

Balance sheet (including problems).

Lab: Computation of Problems using Excel/Accounting packages.

Unit - III: Human Resource Accounting:

Definition, objectives, approaches, assumptions, advantages, limitations of HRA, HRA in

India. Historical cost accounting, Replacement cost method, Opportunity cost method.

(Theory only).

Suggested Readings:

1. R.L.Gupta, M.Radha swamy : Corporate Accounting, Sultan chand

2. Jain & Narang : Corporate Accounting, Kalyani publications

3. S.M.Shukla : Advanced Accounting, Sahitya Bhavan.

Blue Print:


Essay

15 M

Short

5 M

Essay

15 M

Short

5 M

Very Short

2 M

1 The Accounts of Holding Companies 1 -- 1 2 1

2 Accounts of Electricity Companies

(Double-Accounting System)

2 -- -- 2 2

3 Human Resource Accounting -- -- 1 2 2

Note: Main Problem/ Theory carrying 15 Marks each which are come under Section – ‘A’ may be

set as stated below:

Unit-I: One Essay Question - Theory on procedure for consolidation of Balance sheet.

One Problem – Preparation of consolidated Balance sheet related to single subsidiary

company upto inter-co owings and unrealized profit procedure for consolidation only.

Unit – II: First Problem on preparation of revenue and Net Revenue Accounts .

Second Problem on preparation of capital account and General Balance sheet

Unit – III: One Essay Question from these topics: 1. Objectives and approaches of HRA.

2. Advantages & Disadvantages of

HRA.

3. Methods of HRA.

4. HRA in India.



Module – 21:: ADVANCED CORPORATE ACCOUNTING – 1


SECTION - A Answer any THREE Questions 3 x 15 =45 M

1. From the following Balance sheet given below prepare a consolidated balance sheet of Moti

Ltd and its Subsidiary company Choti Ltd as on 31-3-2009:

Liabilities Moti Ltd Choti Ltd Assets Moti Ltd Choti

Ltd

Rs. Rs. Rs. Rs.

Share Capital 1,20,000 30,000 Freehold Property at 72,000 25,000

of Rs. 10 each Cost

Trade creditors 15,000 5,000 Plant & Machinery 30,000 10,000

General Reserve 25,000 6,000 Stock 18,000 3,000

Profit & Loss A/c 12,000 9,000 Debtors 22,000 7,000

Bank Balance 5,000 5,000

Investments(Shares

in Choti Ltd. 2000 25,000 --

Shares @ Rs. 10/-

Cash

1,72,000 50,000 1,72,000 50,000

At the date of acquisition by Moti Ltd of its holding of 2000 shares in Choti Ltd the latter

company had reserve amounting to Rs. 5,000.

2. Following balances are extracted from the books of City Light Supply Corporation as on 31st

March, 2010

Rs Rs

Equity shares 1,64,700

Debentures 60,000

Sundry Creditors on open accounts 300

Depreciation fund 75,000

Capital Expenditure on 31-3-209 2,85,000

Capital Expenditure during 2009-10 18,300

Sundry debtors for current supplied 12,000

Other debtors 150

Stores in hand 1,500

Cash in hand 1,500

Cost of Generation of Electricity 9,000

Cost of Distribution of Electricity 1,500

Management Expenses 3,600

Depreciation 6,000

Interest on Debentures 3,000

Interim dividend 6,000

Sale of current 39,000

Meter rent 1,500

Balance of Net revenue A/c as on 1-4-2009 8,550

3,49,050 3,49,050

Prepare a). revenue Account b). Net Revenue Account from the above Trail Balance.

3. From the following balances as on 31st December, 2000 appearing in the ledger of the

Electric Light and Power Company. You are required to prepare Capital Account and

General Balance Sheet.

Particulars Rs. Particulars Rs.

Equity Shares 54,900 Stock in Hand 700

Debentures 20,000 Cash 300

Lands on 31-12-1999 15,000 Cost of Generating of Electricity 3,000

Lands purchased during Cost of Distributing of Electricity 600

2000 500 Rent, Rates & Taxes 400

Machinery on 31-12-1999 60,000 Management Expenses 1,200

Machinery purchased Depreciation 2,000

During 2000 500 Sales of Current meters 13,200

Mains including cost of Interest on debentures 1,000

Laying 31-12-99 20,000 Rent of meters 300

Spent on Mains during Dividends 2,000

2000 5,100 Balance of net revenue

Sundry Creditors 100 account 31-12-1999 2,850

Depreciation fund 25,000

Sundry debtors for current

Supplied 4,000

Other debtors 50

4. Explain the procedure for consolidated balance sheet?

5. Define Human Resource Accounting? Explain the methods of Human Resource

Accounting?

SECTION - B Answer any FOUR Questions from the following

4 x 5 = 20 M

6. Explain the meaning of Holding Company and Subsidiary Company?

7. Write briefly about preference shares in Subsidiaries?

8. Accounting for Replacement of Assets?

9. Write a short note on Disposal of Surplus?

10. State the advantages of Human Resource Accounting?

11. Explain Human Resource Accounting in India?


12. Unrealized Profits?

13. Reasonable return?

14. Double Account System?

15. Objectives of HRA ?

16. Standard cost approach?


RAJAHMUNDRY


ELECTIVE-I: Module – 22: PRINCIPLES OF MARKETING This Elective group for B.Com. General students only

------------------------------------------------------------------------------------------------------------------

Time: 3 Marks: 100 (75+25)

P.P.W: 5 (4+1)

UNIT - I: INTRODUCTION:

Nature and scope of marketing; Importance of Marketing as a business function,

Importance of marketing in Indian context, Marketing concepts - Selling vs.

marketing; Marketing mix; Marketing environment.

Lab: Preparation of reports on Marketing environment of different FMCG’s or

retailing companies.

UNIT - II: CONSUMER BEHAVIOUR AND MARKET SEGMENTATION:

Nature. scope and significance of consumer behavior, consumer behavior

theories, Market segmentation concept and importance; Bases for market

segmentation.

Lab: A report preparation on changing life styles in different walks of life

creating demand for new companies / sectors.

UNIT - III: PRODUCT:

Concept of product, Types of products, New product development; packing role

and function,

Lab: Stages of product life cycle (PLC) for different companies – NPD stages

for imaginary products

UNIT - IV: BRAND:

After sales services, Product life cycle concept.


for imaginary products. Blue Print


Essay

15 M

Short

5 M

Very Short

2 M

1 INTRODUCTION 1 2 1

2 CONSUMER BEHAVIOUR AND

MARKET SEGMENTATION

2 2 1

3 PRODUCT 1 1 1

4 BRAND 1 1 2

SUGGESTED READINGS:

1. Philip Kotler: Marketing, Prentice Hall

2. William M. Pride and O.C Ferrell: Marketing; Houghton - Mafflin Boston

3. Stanton W.J., Etzel Michale. J.d Walker Bruce.J; Fundamentals of Marketing,

McGraw H

4. Lamb Charless W., Hair Joseph E., and McDaniala Carl: Principles of Marketing;

South Western Publishing, Cincinnati, Ohio.

5. Cravens David W, Hills Genrald E., Woodruff Robert B : Marketing Management:

Richard D. Irwin, Homewood, Illinois.

6. Kotler Philip and Armstrong Gary : Principles of Marketing; Prentice- Hall of lndia,

7. Fulmer RM : The New Marketing McMillan, New York

8. McCarthy J.E. Basic Marketing - a Managerial Approach; McGraw Hill, New York.

9. Cundiff, Edward W., and Stiu RR Basic Marketing - Concepts, Decisions and

Strategties; Prentice Hall, New Delhi

10. Bushkirk, Richard H : Principles of Marketing; Dryden Pren, Illinois.

11. S.A.Sherlekhar : Marketing Management, Himalaya.



Module – 22: PRINCIPLES OF MARKETING

Time: 3 Hours Max

Marks: 75

SECTION - A


=45 M

1. Define Marketing? Explain the scope and importance Marketing?

2. Explain the functions of Marketing?

3. What are the bases of Market segmentation?

4. What is meant by product life cycle? Explain the stages of product life cycle?

5. What is Product? Explain the new Product Planning Process?

SECTION - B


4 x 5 = 20 M

6. Marketing - Mix?

7. Marketing vs Sales?

8. Consumer behavior theories?

9. Consumer products and Industrial products?

10. Market segmentation?

11. Significance of Packaging?

SECTION - C


12. Convenience products?

13. Brand Name?

14. Market promotion?

15. Distribution ?

16. Trade Mark?


RAJAHMUNDRY


ELECTIVE - II

Module – 23: MANAGEMENT ACCOUNTING - 1 This Elective group for B.Com. General & B.Com Computer Application students only

------------------------------------------------------------------------------------------------------------------

Time: 3 Marks: 100 (75+25)

P.P.W: 5 (4+1)

UNIT-I: Introduction:

Definition, Scope, Objectives of Management Accounting -

Management Accounting Vs. Financial Accounting and Cost

Accounting. Installation of Management Accounting System - Role of

Management Accountant - Controller functions - Management

Information System (Theory only).

UNIT-II: Financial Statement Analysis: Meaning, types, uses and limitations of ratio analysis, Computation

and interpretation of accounting ratios; Liquidity, Profitabilit y,

Activity and Solvency ratios and preparation of Balance Sheet

(including problems)

UNIT-III: Ratio Analysis: Meaning, classification, advantages and limitations of ratio analysis.

Computation and interpretation of accounting ratios: Liquidity,

Profitability, Activity and Solvency ratios (including problems).

Lab: Using Excel/ Accounting packages computation of problems on

Ratio Analysis.

Working Capital Management: Nature – determinants of Working

Capital Management – Estimation of working capital requirements -

Management of Inventory, Management of Debtors, Cash budgets


C-V-P Analysis


as stated below.

1. Problem from the topic of Financial Statement Analysis.

2. Problem from the topic of Financial Statement Analysis

3. Problem from the topic of Ratio Analysis

4. Problem from the topic of Introduction(Theory)

5. Problem from the topic of Ratio (Theory)

Blue Print:


Essay

15 M

Short

5 M

Essay

15 M

Short

5 M

Very Short

2 M


2 Financial Statement Analysis 1 1 1 - 1

3 Ratio Analysis 1 1 - 1 1

Working Capital Management 1 - - 1 1

Suggested Readings:

1. Introduction to Management Accounting:Charles T, Horn Gaxy

L.Sundem

2. Tools and Technique of Management Accounting: N.Vinayakam

3. Management Accounting: S.P.Gupta

4. Management Accounting: Manmohan & Goyal

5. Management Accounting: V.Krishna Kumar

6. Practical problems in Management Accounting: Dr.Kulsreshtha and

Gupta

7. Management Accounting: J.R.Monga & M.Prabhakar Reddy

8. Management Accountancy: H. Premraja, Srihamsarala

9. Management Accountancy: Sudhindra Bhat.

10. Management Accounting: Bhattacharya

11.Management Accounting: Sharma Shashi K. Gupta



Module – 23: MANAGEMENT ACCOUNTING - 1

Time: 3 Hours Max

Marks: 75

SECTION - A


=45 M

1. From the following information interpret the results of operations of manufacturing concern

using trend ratios

Amount in 000 rupees

For the year ended 31st March

2002 2001 2000

1999

Sales(Net) 13,000 12,000 9,500

10,000

Cost of goods sold 7,280 6,960 5,890

6,000

Gross Profit 5,720 5,040 3,610

4,000

Selling Expenses 1,200 1,100 970

1,000

Net Operating profit 4,520 3,940 2,640

3,000

2. Prepare the working capital requirement from the following data.

Raw material 5000

Direct labour 2000

Overheads ( Includg depreciation Rs. 1000) 4000

Total cost 11000

Profit 2000

Selling price 13000

Additional information:

Average raw material in stock is for one month. Average material in progress is for half

month crdit allowed by suppliers one month, credit allowed to debtors, one month, average

time lag in payment of wages: 10 days, average time lag in payment of overheads 30 days.

25% of the sles are on cash basis. Cash balance expected to be Rs. 100,000/- finished goods

line in the warehouse for one month.

3. From the following information relating to Moon Light Ltd prepare a Balance sheet on 31-

12-2001.

Current ratio 2.5; Liquid ratio 1.5; new working capital 3,00,000; cost of sales/closing stock 8

times; GP ratio 20%; Average debt collection period 1.5 months; Fixed Assets/shareholder

Net worth 0.75; reserves & surplus/share capital 0.50

4. Distribution between cost accountancy and Management accountancy?

5. What is the importance of ratios in accounting?

SECTION - B


4 x 5 = 20 M

6. Explain the role of Management Accountant?

7. What are the limitations of financial statements?

8. Explain various profitability ratios?

9. From the following data prepare a summarized balance sheet as at 31st march 2002 working

capital 1,20,000; reserves & surplus 80,000; bank overdraft 20,000; Fixed Assets/ Proprietary

ratio 0.75; current ratio 2.5 and liquid ratio 1.5

10. The two company details are as follows

HO Ltd MO Ltd

Fixed Cost 50% 42%

Variable Cost 40% 48%

Net Profit 10% 10%

Examine and Compare two companies

11. Working capital cycle

SECTION - C


12. Management accounting?

13. MIS?

14. Vertical Analysis?

15. Solvency ratio?

16. Working capital?



ELECTIVE-II: Module – 24: RURAL MARKETING

This Elective group for B.Com. General & B.Com Computer Application students only

------------------------------------------------------------------------------------------------------------------

Time: 3 Marks: 100 (75+25)

P.P.W: 5 (4+1)

UNIT - I: RURAL MARKETING:

Definition of rural area, Importance of rural marketing, nature and scope of

rural marketing, size of rural market, Distinction between Rural and Urban

Marketing.

Lab: A report preparation on the transformation for rural markets in India.

UNIT - II: RURAL MARKETING ENVIRONMENT:

Geographical, economic, Scio-cultural and infrastructural factors. Factors

influencing Rural marketing operations.

Lab: Preparation of the report on invisible forces influencing the rural markets

in India.

UNIT - III: AWARENESS IN RURAL MARKETING: Characteristics, product and brand - Attitude and behavior, Buying patterns and

influences;

Lab: A small survey conducted and report be prepared about the level of Brand

Awareness in rural areas about Indian and MNC’s branded products

UNIT - IV: ATTITUDE OF RURAL CONSUMERS: Attitude and behavior of rural Consumers, Buying patterns and influences.

Lab: A survey conducted on attitude and behavior and influence on buying of

products of rural product consumers

UNIT - V: RURAL CONSUMER :

Segmenting rural markets.

Lab: A survey report on effect of segmenting rural markets

Blue Print


Essay

15 M

Short

5 M

Very Short

2 M

1 RURAL MARKETING 1 2 1

2 RURAL MARKETING

ENVIRONMENT

1 1 1

3 AWARENESS IN RURAL

MARKETING

1 1 1

4 ATTITUDE OF RURAL

CONSUMERS

1 1 1

5. RURAL CONSUMER 1 1 1

SUGGESTED READINGS:

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

2. Neelameghan S : Marketing in India; Cases and Reading; Vikas Publishing

House

3. Gopalaswamy T.P .: Rural Marketing; Wheeler Publishers, New Delhi

4. Nayyar H., and Ramaswamy P : Globalization and Agricultural Marketing ;

Rawat

Publications, Jaipur.

5. Moria CB : Agricultural Marketing: Himalaya Publishing House, New Delhi.

6. K.S. Habibur Rahman: Rural Marketing in India, Himalaya.

7. Krishnamacharyulu: Rural Marketing: Text & Cases, Pearson



Module – 24: RURAL MARKETING Time: 3 Hours Max

Marks: 75

SECTION - A


1. What is Rural Marketing? Explain the importance of the Indian Rural Marketing?

2. Explain the consumer behaviour in Rural Marketing?

3. Explain the factors influencing Rural Marketing Operations?

4. What is Marketing Research? Explain the process of Marketing Research?

5. What is the F.M.C.G’s? How these goods can be supplied to the Rural Market?

SECTION - B

Answer any FOUR Questions from the following 4 x 5 = 20 M

6. Write any Five characteristics of the Rural Market?

7. Explain the concept of Market Mix in respect of Rural Market?

8. Write any Five economic factors influencing Rural Market?

9. Explain the difference between Rural and Urban Marketing?

10. Explain the Services in Rural Market?

11. Explain Post Purchase behaviour?

SECTION - C

Answer ALL Questions 10 x 2

= 20 M

12. Market Segmentation?

13. Pricing?

14. Psychological factors?

15. Brand Name?

16. Consumer?


RAJAHMUNDRY III B. COM – VI - SEMESTER SYLLABUS

Module –28: CORPORATE ACCOUNTING - 2


OBJECTIVES : 1. To provide the knowledge relating to the Accounting Standards.




UNIT-I: Amalgamation

Amalgamation -- In the nature of merger and purchase – Calculation of

purchase consideration -Treatment in the books of transferor and

transferee (as per Accounting Standard 14, excluding inter- company

holdings) Recording of transactions relating to mergers using computers.

UNIT-II: Internal Reconstruction Internal Reconstruction - Accounting Treatment– Preparation of final statements

after reconstruction.. Recording of transactions relating to Internal Reconstruction

using computers

UNIT-III: Accounts of Insurance Companies

Life Insurance Companies –Preparation of Revenue Account, Proft and loss

account , Balance Sheet and Valuation Balance Sheet.

General insurance Preparation of final accounts-with special reference to

fire &marine insurance only.


Liquidation procedure

Blue Print:


Essay

15 M

Short

5 M

Essay

15 M

Short

5 M

Very Short

2 M

1 Amalgamation 1 1 1 2

2 Internal Reconstruction 1 1 1 1

3 Accounts of Insurance Companies- Life

Insurance ( Revenue a/c)

1 1 1 2

4 Accounts of Insurance Companies-

General Insurance ( Revenue a/c)

1 1

5

Suggested Readings:


Chand &sons








co.







RAJAHMUNDRY III B. COM – VI - SEMESTER END EXAMINATION



SECTION - A


1. The young India life insurance Ltd had a paid up capital on Rs. 2,50,000 divided into 25,000

shares of Rs. 10 each. Its net liability on all contracts in force as on 31-3-2009 was Rs.

22,50,000 and on 31-3-2008 this liability was Rs. 20,00,000. From the following figures

extracted from its books for the year ended 31-3-2009 prepare revenue account. The

company has paid an interim bonus of Rs. 1,10,000 and 20% of the surplus is to be allocated

to share holders 10% to the catastrophe reserve and the balance being carried forward

Rs. Rs.

Life fund 24,50,000 Annuities paid 10,000

Premiums less reinsurance Commission 54,000

Premiums 13,80,000 Surrenders 85,000

Interest, Dividends and Rent7,50,000 Surplus on revaluation of reversions 4,000

Fines and Fees 4,000 reinsurances irrecoverable 1,000

Income Tax 1,18,000 Claims less reinsurance claim 8,90,000

Management expenses 1,75,000 consideration for annuities granted 45,000

2. From the following particulars you are required to prepare fire revenue account for the year

ended on 31-3-2009

Rs. Rs.

Claim paid 4,80,000 additional reserve for

Claims out standing unexpected risk 20,000

on 1st April 2008 40,000 reinsurance recoveries of claims 8,000

Claims intimated but not accepted

On 31st March 2009 10,000 Sundry expenses regarding claim 5,000

Claims intimated and accepted

Not paid on 31st March 2009 60,000 Loss on sale of motor car 5,000

Premium received 12,12,000 bad debts 3,000

Reinsurance premium paid 1,20,000 Refund of double taxation 5,000

Commission 2,00,000 Interest and dividends 6,000

Commission on reinsurance

Ceded 10,000 Income Tax deducted thereon 1,000


Accepted 5,000 Legal expenses regarding claims 3,000

Expenses of Management 3,17,000 Profit on sale of investment 2,000

Reserve for unexpired risk

On 1st April 2008 4,00,000 rent of Staff quarters deducted

From salaries 2,000

Depreciation on furniture 6,000

You are required to provide for additional reserve for unexpired risks at 1% of the net

premium in addition to the opening balance.

3. Following is the balance sheet of abc company


Capital: Land and Buildings 1,20,000

20,000 Share of Plant & Machinery 1,50,000

Rs. 100 each 2,00,000 Work in progress 30,000

Debentures 1,00,000 Stock 60,000

Creditors 30,000 Furniture & fittings 2,500

Reserve fund 25,000 Debtors 25,000

Workmen’s Cash at Bank 12,500

Compensation fund 10,000 Cash in hand 100

Dividend equalization fund 10,000

P & L App A/c 5,100

Depreciation provision land

and Building 20,000 ________

4,00,100 4,00,100

The company is amalgamated in the nature of purchase by xyz company ltd. on the above

date. The consideration for the amalgamating the company is taking over the over the

debentures the trade liability and a payment of Rs. 7 in cash and one share of the face value of

Rs. 5 in XYZ company Ltd. (Market value Rs. 8 per share) in exchange for one share in abc

company ltd. the cost of liquidation Rs. 500 is to be met by the purchasing company.

Pass the journal entries in the books of both companies and show how the purchase

consideration is arrived at

4. Vikram Co Ltd has balance sheet as on 31st December, 2009


Share capital: Goodwill 2,00,000

4,000 preference Buildings 2,20,000

Share of Rs. 100 each 4,00,000 Machinery 1,80,000

6,000 equity shares of Stock 1,60,000

Rs. 100 each 6,00,000 Debtors 1,80,000

Creditors 2,00,000 Cash 20,000

P & L A/c 2,40,000

12,00,000 12,00,000

Considering its financial position a capital reduction scheme is decided as follows:

a). Rs. 100 equity and preference shares are to be reduced to Rs. 50

b). The amount is to be used to write off goodwill and P&L A/c

c). Buildings are to be reduced by Rs. 30,000 and machinery by Rs. 20,000

d). The balance is to be used to make provision for bad debts Rs. 10,000 utilised for creating

provision for doubtful debts.

Pass entries to implement the scheme and prepare balance sheet

5. Explain the methods used for the calculation of purchase consideration?

SECTION - B


4 x 5 = 20 M

6. Explain the differences between Internal Reconstruction and External Reconstruction?

7. Explain the following term

i). Surrender Value.

ii). Bonus in Reduction of Premium

8. Explain the types of Amalgamation?

9. What important points should be kept in mind in preparing the annual accounts of general

insurance companies?

10. XYZ Co. Ltd had the following capital 10,000 equity shares of Rs. 10 each. Fully paid up

1,000 6% preference shares of Rs. 100 each fully paid. The company resolved to reduce the

equity shares by Rs. 6 each and preference shares to Rs. 60 each. The amount thus available

was utilized to write off goodwill worth to Rs. 40,000. Give the journal entries.?

11. A Life insurance company gets its valuation made once in every two years. Its Life assurance

fund on 31 st march 2014, amounted to Rs. 41,40,000/- nbefore providing Rs. 30,000/- for

the shareholders dividend for the year 2013-14. Its actuarial valuation due on 31st March 2014

disclosed a net liability of Rs. 40,40,000/- under assurance annuity contrascts.

12. An interim bonus of Rs. 60,000/- was paid to the policy holders during the year ending 31st

March, 2014. Prepare a statement showing the amount now available as bonus to policy

holders.

SECTION - C


13. IRDA?

14. Merger?

15. External Reconstruction?

16. Polling of interest method

17. Capital reduction?


RAJAHMUNDRY




Objectives:



Unit-I: Profit and Gains from Business & Profession.

Introduction – Charging Provisions – Computation – Expenses which can be debited -

Maintenance of Accounts - Depreciation

Unit-II: Capital Gains & Income from Other Source.

Basic Concepts – Computation of Capital Gain – Short-term Capital Gain & Long-Term Capital

Gain- Treatment of Capital Losses – Exempted Capital Gains – Tax on Capital Gains

Income from Other Sources – General Incomes – Specific Incomes – Deductions allowed u/s 57.

Unit-III: Assessment of Individual Income – Tax Management

Clubbing of Incomes – Set off and Carry forward of Losses – Deductions from Gross

Total Income – Computation of Total Taxable Income -Assessment of Individual Income

– Tax Management.

Unit-IV: Verification and Valuation of Assets and Liabilities

Verification and Valuation of Assets and Liabilities- meaning- definitions – Objectives of

Verfication of Assets- valuation of Assets and Liabilities -

Unit-V: Appointment, Rights and Liabilities, Auditor’s Report:

Auditors - Qualifications, Disqualifications, Appointment and Removal of a Company

Auditor – Duties and

Rights of a Company Auditor – Liabilities of a Company Auditor – Preparation of an Audit

Report.

Blue Print:


Essay

15 M

Short

5 M

Essay

15 M

Short

5 M

Very Short

2 M

1 Profit and Gains from Business &

Profession

1 - - - 1

2 Capital Gains & Income from

Other Source

1 1 1 1

3 Assessment of Individual Income –

Tax Management

1 1 1

4 Verification and Valuation of Assets

and Liabilities

1 1 1

5 Appointment, Rights and Liabilities,

Auditor’s Report

1 2 1











Module – 19: INCOME TAX AND AUDITING - 2 Time: 3 Hours Max Marks: 75

SECTION - A Answer any THREE Questions 3 x 15 =45 M

1. Profit and Loss account of M/S Raju & Company

General expenses 7000 Gross Profit 140,000

Fire Insurance Premium 2000 Bad Debts 4000

Bad debts 1000 Interest from Govt. 4000

salaries 65000

Rent received from

employees 12000

Advertisement ( In Cash) 22,250

Interest from debtors for

delayed payment 6000

Propritor’s Salary 12500

Interest on capital 3000

Motar car expenses 750

166000 166000

General expenses include Rs.4000/- paid as compensation to an old employee whose

services were terminated the interest of the business and Rs. 2200/- by way of help to a

poor students. Depreciation calculated according to the rates comes to Rs. 2900/- sales

tax was paid on 1-5-2015. Date of filing of return is 31-7-2015. Compute business

income.

2. Ms. Veena sold a residential building at Jodhpur for Rs. 11,00,000/- on 1-11-2014. The

building was acquired for Rs. 110,000/- on 1-11-1996. She paid brokerage @ 2% at the

time of sale of the building. She invested Rs. 3.6 lakhs in purchase of a residential

building in March 2015 and deposited Rs 2 lakhs in National Highways Authority of

India Bounds in March 2015. Computer her taxable capital gain: cost of Index : 1996-97

– 305 and 2014-15 - 1024

3. Mr. Raman, a Chartered Account is living at Kanpur and is carrying on his profession

there. For the previous year 2015-16 he has supplied the following particulars compute

his total income for the assessment year 2016-17.

Professional gain 52,400

Rent received from a house at Delhi 18,000/-p.a

Municipal taxes 1500/-p.a

Long term capital gain 10,000

Part time salary as lecturer in taxation laws 25,000/-

Interest on Govt. Securities 19,000

4. Explain the Problems at the times of Valuations of Assets and Liabilities?

5. What are the Audit objectives of General Financial Statements?

SECTION - B


4 x 5 = 20 M

6. Long –term capital gain

7. Deduction u/s 80c

8. What are the income of other persons to be included in the total income of an

individual

9. Compute the taxable capital gain from particulars given below:

(i) Net consideration of a residential house Rs. 20,00,000/-

(ii) Cost of acquisition of this house Rs. 2,30,000/-

(iii) New House Acquired on 1-9-2015 for Rs. 2,00,000/-

10. Responsibilities and Duties of Auditor in Non-Trading concern?

11. Explain the types of Audit Report?

12. Removal of a Company Auditor

SECTION - C


13. Profession

14. Income from Dividends

15. Total income

16. valuation of Assets

17. Qualifications of Auditors

COLLEGE(AUTONOMOUS), RAJAHMUNDRY

III B. COM / B.A – VI - SEMESTER SYLLABUS



Objective: To Educate the Students about the Consumer Protection Act 1986, I.T. Act

2000 and the Company Law

Unit I: Consumer Protection Act 1986

Definitions of the terms consumer, unfair trade practices, restrictive trade

practices and complainant – rights of consumers – consumer protection councils –

consumer redressal agencies – penalties for violation.

Unit II: Intellectual Property Rights

Intellectual Property Rights: Meaning - Need and objectives-Meaning of the terms

industrial property, literary property, copy right, patents, trade marks, trade

names, trade secrets, industrial designs, geographical indications.

Unit III: Information Technology Act 2000

Aims and objectives – a brief overview of the Act.

Unit IV: Company Law :

1. Doctrine of ultra vires and its effects – doctrine of constructive notice –

doctrine of indoor management – exceptions.

2. Management of companies – directors – qualifications – disqualifications –

appointment – removal – rights and duties – company meetings and resolutions

- appointment of a company secretary.

Unit V: Winding up of Company

Winding up of companies – various modes – compulsory winding up- powers

and duties of official liquidator – members and creditors voluntary winding up

– winding up subject to the supervision of the court –dissolution.

Suggested Books:










Blue Print


Essay

15 M

Short

5 M

Very Short

2 M

1 Consumer Protection Act 1986 1 1 1

2 Intellectual Property Rights 1 1 1

3 Information Technology Act 2000 1 1 1

4 Company Law 1 2 1

5 Winding up of Company 1 1 1


RAJAHMUNDRY

III B. COM / B.A – VI – SEMESTER END EXAMINATION



SECTION – A


1. Describe the redressal machinery under the Consumer Protection Act 1986?

2. Explain the rights of Consumers?

3. What are the objectives of intellectual property rights?

4. Explain a brief overview of Information Technology Act 2000?

5. State the appointment methods of a Company Directors?

SECTION - B


4 x 5 = 20 M

6. Consumer Protection Councils?

7. Explain Industrial Property?

8. Patents & Copy Rights?

9. Write the aims and objectives of Information Technology Act 2000?

10. Doctrine of Ultravires?

11. Different modes of winding up of a company?

SECTION - C


12. Meaning of Consumer?

13. Trade Secrets?

14. Definition of Information Technology Act?

15. Doctrine of Constructive Notice?

16. Voluntary winding up?


RAJAHMUNDRY

III B. COM – VI - SEMESTER SYLLABUS

Module – 27:COST AND MANAGEMENT ACCOUNTING - 2


Objectives:

1. To equip basic skills of analysis of financial information to be useful to the

management

Unit-I: Financial Statement Analysis

Financial Statement Analysis – Meaning- Features- Objectives-Advantages -

Limitations-Different Types of Financial Statements – Preparation and Presentation

of Financial Statement – Comparative Statements – Common size Statements and

Trend Analysis.

Unit-II: Marginal Costing

Marginal Costing – Concept of Marginal Costing – Features-Advantages and

Limitations – Cost Volume Profit Analysis – Break- Even-Point- Decision Making.

Unit-III: Budgetary Control

Budgetary Control – Concepts of Budgets – Objectives – Advantages, Limitations

and Essentials of Budgets and Budgetary Control – Classification of Budgets –

Flexible Budgets – Control Budgets – Organization of Budgetary Control

Unit-IV: Standard Costing

Standard Costing – Meaning – Advantages and Limitations – Preliminaries for

Establishing a system of Standard Costing – Variance Analysis – Material Variance

– Labour Variance

Unit-V: Funds Flow and Cash Flow Analysis

Funds flow Analysis- meaning of Fund – Flow of Fund – Objectives – Difference

between Funds Flow Statement and Income Statement - Transactions that will not

Affect the Flow of Fund – Schedules of Changes in Working Capital – Funds

from Operation – Funds Flow Statement.

Cash flow Analysis (as per AS-3 )- Meaning of Cash Flow Statement –

Usefulness of Cash Flow Statement – Limitations of Cash Flow Statement –

Preparation of Cash Flow Statement


Variance Analysis


as stated below.

1. Problem from the topic of Fixed, Flexible Budget

2. Problem from the topic of Break Even Analysis

3. Problem from the topic of Funds Flow Analysis


Suggested Readings:










Blue Print:


Essay

15 M

Short

5 M

Essay

15 M

Short

5 M

Very Short

2 M

1 Financial Statement Analysis 1 1 - - 1

2 Marginal Costing 1 - - 1 1

3 Budgetary Control 1 - 1 -

4 Standard Costing 1 - - - 1

5 Funds Flow Analysis - 1 1 - 1

Cash Flow Analysis - - 2 1




Time: 3 Hours Max

Marks: 75

SECTION - A


=45 M

1. The following data relates to the working of a factory:

Fixed Costs: at capacity 50%

Depreciation Rs. 14,000

Rent Rs. 12,000

Salaries Rs 16,000

Variable Costs:

Materials Rs. 40,000

Labour Rs. 50,000

Other expenses Rs. 60,000

Proposed Sales:

Capacity Sales Rs.

60% 2,00,000

80% 2,80,000

90% 3,20,000

100% 3,80,000

Prepare a flexible budget and fore cast profit of 60, 80, 90, and 100% capacity.

2. You are given the following data for the year 2010 of XYZ Co.Ltd

Variable cost 6,00,000 60%

Fixed cost 3,00,000 30%

Net profit 1,00,000 10%

10,00,000 100%

Find out a). Break Even Point. b). IP/V Ratio. C). Margin of Safety

3. From the following information calculate material variances

Standard price Rs. 3 per unit.

Actual price Rs. 3.25 per unit

Standard quantity 500 units and actual quantity used 489 units.

4. Following are the Balance sheet of sheela company ltd and shanty company ltd as on 31-12-

2015.

Liabilities Sheela co.

ltd

Shanti

co. ltd Assets

Sheela

co. ltd

Shanti

Co. ltd

Equity share capital

12% Debentures

10% Pref share

4,00,000

2,00,000

4,00,000

6,00,000

4,00,000

5,00,000

Land & Building

Plant and

machinery

1,60,000

6,00,000

2,00,000

2,40,000

12,50,000

4,00,000

capital

Reserves & surplus

Dividend provision

Sundry creditors

Bank overdraft

2,00,000

1,00,000

3,00,000

--

2,40,000

1,40,000

8,20,000

1,00,000

Investments

Stock

Sundry debtors

Cash & Bank

balance

3,00,000

2,00,000

1,40,000

4,00,000

2,40,000

2,70,000

16,00,000 28,00,000 16,00,000 28,00,000

Compare the financial position of the two companies with help of common size balance sheets

and comment.

5. Describe briefly three different types of standard which may be used as the basis for a

standard costing system.


4 x 5 = 20 M

6. What is the need of analyzing the financial statement?

7. The balance sheet of S Ltd as on 31st March, 2004 and 31st March, 2005 are as follows:

Liabilities 2004. 2005 Assets 2004 2005

Creditors 4,00,000 44,000 Cash 10,000 7,000

Mrs Loan 25,000 -- Debtors 30,000 50,000

Bank Loan 40,000 50,000 Stock 35,000 25,000

Capital 1,25,000 1,53,000 Machinery 80,000 55,000

Land 40,000 50,000

Buildings 35,000 60,000

2,30,000 2,47,000 2,30,000 2,47,000

Prepare statement of changes in working capital.

8. How do you calculate cash flow on operations.

9. Funds flow statement vs Cash flow statement

10. CVP analysis

11. Objectives of Budgetary control.

12. From the following information, prepare a comparative statement and comment on the

profitability.

31-3-2015 31-3-2016

Net sales

Cost of goods sold

Administration Expenses

Selling & Distribution expenses

Interest paid

Income tax

785

450

70

80

25

70

900

500

72

90

30

80


13. Trend Analysis?

14. Break Even Point?

15. Idle time variance?

16. Variable Costs

17. Absorption cost?


RAJAHMUNDRY


ELECTIVE-III

Module – 29:: ADVANCED CORPORATE ACCOUNTING - 2


-----------------------------------------------------------------------------------------------------------------

Time: 3 Marks: 100 (75+25)

P.P.W: 5 (4+1)

Unit – I: Accounting for price level changes (Inflation Accounting):

Introduction, limitations of historical cost accounting, methods of accounting for price level

changes - preparation of income statement and balance sheet under current cost accounting

(CCA). (including problems).

Lab: Computation of Problems using Excel/ Accounting packages.

Unit – II: Liquidation of companies: Scope, contributory preferential payments, preference dividend. Statement of affairs and

deficiency/surplus account. Liquidators final statement of account, liquidators

remuneration, receiver for debenture holders, list ‘B’ contributories (including problems).

Lab: Computation of Problems using Excel/ Accounting packages.

Unit – III: Social Responsibility Accounting:

Meaning, Nature of social responsibility, need, objectives, accounting concept and

objectives of social responsibility, indicators of social performance (Theory only)

Suggested Readings:

1. . R.L.Gupta, M.Radha swamy : Corporate Accounting, Sultan chand

2. Jain & Narang : Corporate Accounting, Kalyani publications

3. S.M.Shukla : Advanced Accounting, Sahitya Bhavan.

Blue Print:


Essay

15 M

Short

5 M

Essay

15 M

Short

5 M

Very Short

2 M

1 Accounting for price level changes

(Inflation Accounting)

1 -- 1 2 1

2 Liquidation of companies 2 -- -- 2 2

3 Social Responsibility Accounting -- -- 1 2 2

Note: Main Problem/ Theory carrying 15 Marks each which are come under Section – ‘A’ may be

set as stated below:

Unit-I: One Essay Question - The concepts and Limitations of Historical Cost Accounting or

Methods of Accounting for price level changes..

One Problem – Inflation Accounting under CPA method only.

Unit – II: First Problem on preparation of Liquidators Final Statement. .

Second Problem on preparation of Statement Affairs and Deficiency / Surplus Account.

Unit – III: One Essay Question from these topics: 1. Need and Objectives of Social Accounting.

2. Social Cost and Social Benefits.

3. Indications of Social Performance



Module – 29:: ADVANCED CORPORATE ACCOUNTING - 2

Time: 3 Hours Max

Marks: 75

SECTION - A Answer any THREE Questions 3 x 15

=45 M

1. The Balance sheet of a company as on 1-4-2009 and Income Statement for the year ending

31st March,2010 are given below:

BALANCE SHEET AS ON 01-04-2009

Rs. Rs.

Share Capital 20,00,000 Fixed Assets 17,00,000

Creditors 7,50,000 Closing Stock 3,00,000

Debtors 2,50,000

Cash 5,00,000

27,50,000 27,50,000

INCOME STATEMENT

For the year ending 31st March, 2010

Rs. Rs.

Sales 50,00,000

Less: Cost of Goods Sold:

Opening Stock 3,00,000

Add: Purchases 35,50,000

38,50,000

Less: Closing Stock 3,50,000

35,00,000

15,00,000

Gross Profit

Less: Operating Expenses 8,20,000

Depreciation on Fixed Assets 2,45,000

10,65,000

Net Profit 4,35,000

Debtors and Creditors balances remained constant throughout the year. The general price

index was as follows:

On April 1, 2009 150

Average for the year 160

On March 31, 2010 180

You are required to prepare the final accounts for the year 2009-10 after adjusting for price

level charges under current purchasing power method

2. Ramu is appointed as a Liquidator of Rao Ltd in voluntary Liquidation on July 1, 2004. The

following balances are extracted from the books on that date


Capital Machinery 45,000

24,000 shares of Leasehold properties 60,000

Rs. 5 each 1,20,000 Stock in trade 1,500

Reserve for bad debts 15,000 Book Debts 90,000

Debentures 75,000 Investments 9,000

Bank over Draft 27,000 Call in arrears 7,500

Liabilities for purchases 30,000 Cash in hand 1,500


2,67,000 2,67,000

Prepare a statement of affairs to be submitted to the meeting of the Creditors. The following

assets are valued as machinery Rs. 90,000, Lease hold properties Rs. 1,09,000. Investments

Rs. 6,000, Stock in Trade Rs. 3,000. Bad debts are Rs. 3,000. And the doubtful debts are Rs.

6,000 which are estimated to realize Rs. 3,000. The Bank over Draft is secured by deposits of

title deeds of lease hold properties. Preferential creditors are Rs. 1,500. Telephone rent

outstanding is Rs. 120

3. The Sunny Valley Mining Company Ltd went into Voluntary liquidation on 1st January

2006. The liquidation whose remuneration is 3% on assets realized and 2% on the amount

distributed to the share holders realized all the assets. The following is the position of the

company on December, 2005.

Rs.

Assets realized 5,00,000

Expenses of liquidation 9,000

Unsecured creditors 68,000

10,000 equity shares of Rs. 10/- each

Rs. 9/- per share called up and paid up 90,000

5,000, 6% Preference shares of Rs. 30/- each

fully paid(Dividend paid upto 31st December, 2004) 1,50,000

General reserve 1,20,000

Profit and Loss Account 20,000

Under the articles of association the preference share holders have the right to receive 1/3rd of

the surplus remaining after paying the equity share capital. Prepare the liquidator final

statement account.

4. Explain the methods of Accounting for Price level changes?

5. What are the indicators of performance?

SECTION - B


4 x 5 = 20 M

6. Limitations of historical cost account?

7. State the advantages of Inflation Accounting?

8. L:iquidator’s Remuneration?

9. Contributory?

10. Need for social responsibility accounting?

11. Objectives of social responsibility accounting?

SECTION - C


12. CCA concept?

13. Modes of Winding up?

14. Liquidation vs Insolvency?

15. Social Responsibility Accounting ?

16. Social Cost Benefit Ratio?


RAJAHMUNDRY


ELECTIVE-III:

Module – 30: PRODUCT DEVELOPMENT AND MARKETING


------------------------------------------------------------------------------------------------------------------

Time: 3 Marks: 100 (75+25)

P.P.W: 5 (4+1)

UNIT - I: PRICE:

Importance, price as marketing mix; Factors influencing price determination of a

product / service; Discount and rebates.

Lab: Report on factors influencing price fixation for different products in

selected sectors in the recessionary period.

UNIT - II: DISTRIBUTION CHANNELS:

Distribution channels - concept and role; types of distribution channels; Factors

affecting choice of distribution channel; Retailer and wholesaler ;

UNIT - III: PHYSICAL DISTRIBUTION:

Physical distribution of goods, Transportation ; Warehousing; Inventory control ;

Order Processing.

UNIT - IV: PROMOTION:

Methods of promotion; Optimum promotion mix; Advertising media - their

relative merits and limitations.

Lab: Report on promotional mix for different FMCG products.

Blue Print


Essay

15 M

Short

5 M

Very Short

2 M

1 PRICE 1 2 1

2 DISTRIBUTION CHANNELS 2 1 1

3 PHYSICAL DISTRIBUTION 1 1 2

4 PROMOTION 1 2 1

5.

SUGGESTED READINGS:




McGraw H













RAJAHMUNDRY

III B. COM – VI - SEMESTER END EXAMINATION



SECTION - A


1. Define Pricing and State its importance and Objectives?

2. What is Channel of Distribution? What are the factors which govern channel choice?

3. What is Advertising? What role it can play in an Developing Country?

4. What do you mean by physical distribution system? How is it related to the marketing

concept?

5. Explain the concept of Branding, Packing and Leabelling?

SECTION - B


6. Whole Saler?

7. R.O.L. and Pricing?

8. Advertisement Copy?

9. Direct Channel of Distribution?

10. Angmmented Product?

11. Retailer and wholesaler?

SECTION - C


12. E-Marketing?

13. Consumerism?

14. Break Even Analysis?

15. Discount and rebates?

16. Show Rooms?



ELECTIVE - IV

Module – 31: MANAGEMENT ACCOUNTING - II This Elective group for B.Com. General & B.Com Computer Application students only

------------------------------------------------------------------------------------------------------------------

Time: 3 Marks: 100 (75+25)

P.P.W: 5 (4+1)

UNIT-I: Funds Flow Analyses :

Concepts of fund and fund flow – Preparation of funds flow

statement.

UNIT-II: Concepts of Cash and Cash Flow :

Preparation of cash flow statement as per Accounting Standard No.3 –

Uses and limitations of funds flow and cash flow analyses (including problems).

Lab: Using Excel/ Accounting packages computation of problems on

Cash Flow and fund flow statements.

UNIT-III: Capital Budgeting: Meaning and importance of capital budgeting - Process of capital

budgeting – Methods of capital budgeting: Traditional and time-

adjusted methods (including problems).

Additional Input under Autonomy: Variance Analysis


as stated below.

1. Problem from the topic of Fund Flow Analysis.

2. Problem from the topic of Cash Flow Analysis

3. Problem from the topic of Budgetary Control

4. Problem from the topic of Capital Budgeting

5. Theory from Unit I and II Blue Print:


Essay

15 M

Short

5 M

Essay

15 M

Short

5 M

Very Short

2 M

1 Funds Flow Analyses 1 1 1 1 2

2 Concepts of Cash and Cash

Flow

1 1 1 1

3 Capital Budgeting 1 1 1 1 2

Suggested Readings:

1. Introduction to Management Accounting: Charles T, Horn Gaxy

L.Sundem

2. Tools and Technique of Management Accounting: N.Vinayakam

3. Management Accounting: S.P.Gupta

4. Management Accounting: Manmohan & Goyal

5. Management Accounting: V.Krishna Kumar

6. Practical problems in Management Accounting: Dr.Kulsreshtha and

Gupta

7. Management Accounting: J.R.Monga & M.Prabhakar Reddy

8. Management Accountancy: H. Premraja, Srihamsarala

9. Management Accountancy: Sudhindra Bhat.

10. Management Accounting: Bhattacharya

11.Management Accounting: Sharma Shashi K. Gupta



Module – 31: MANAGEMENT ACCOUNTING - II

Time: 3 Hours Max

Marks: 75

SECTION - A


=45 M

1. From the following balance sheets A Ltd make out the statement of sources and uses of funds

Liabilities 2004 2005 Assets 2004 2005

Equity Capital 3,00,000 4,00,000 Goodwill 1,15,000 90,000

8% Red Pref Capital 1,50,000 1,00,000 Land Buildings 2,00,000

1,70,000

General Reserve 40,000 70,000 Plant 80,000 20,000

P & L A/c 30,000 48,000 Debtors 1,60,000

2,00,000

Proposed dividend 42,000 50,000 Stock 77,000

1,09,000

Creditors 55,000 83,000 Bills receivable 20,000 30,000

Bills Payable 30,000 16,000 Cash in hand 15,000 10,000

Prov for Taxation 40,000 50,000 Cash at Bank 10,000 8,000

6,77,000 8,17,000 6,77,000

8,17,000

i. Depreciation of 10,000 and 20,000 have been charged on plant and land and building

account in 2005;

ii. An interim dividend of 20,000 has been in 2005

iii. Income tax 35,000 was paid during the year 2005

2. From the summary cash account of N Ltd prepare cash flow account in accordance with as 3

for year March 2008.

CASH ACCOUNT

For the year ended 31-3-2008

Rs. 000

Balance on 1-4-2007 50 Payment to suppliers 2,000

Issue of equity shares 300 purchase of fixed assets 200

Receipts from customers 2,800 Overhead expenses 200

Sale of fixed assets 100 Wages and Salaries 100

Taxation 250

Dividend 50

Repayment of Bank loan 300

Balance on 31-3-2008 150

3,250 3,250

3. From the following data prepare cash budget at the end of April, May and June 2008

Month Sales Purchases Wages Mis Exp

February 1,20,000 84,000 10,000 7,000

March 1,30,000 1,00,000 12,000 8,000

April 80,000 1,04,000 8,000 6,000

May 1,16,000 1,06,000 10,000 12,000

June 88,000 80,000 8,000 6,000

Other data:

Sales 20% realized in the month of sales, discount allowed 2% balance realized equally in

subsequent months.

Purchase these are paid for in the month following the months of supply Mix Exp paid a

month in arrears.

Rent 1000 per month paid quarterly in advance due in April.

Income tax first installment of advance tax 25,000 due on or before 15th June Income from

investiments 5,000 received quarterly in April, July etc., Cash in hand 5,000 on 1st April 2008

4. Distinguish between Fund flow and Cash flow analysis?

5. Classify the various budgets?

SECTION - B


4 x 5 = 20 M

6. Draw a proforma of changes in working capital and fund flow statement?

7. Explain the various methods of capital budgeting?

8. Explain the advantages and limitations of Budgetary control?

9. Zero base Budgeting?

10. Explain the Objectives and Functions of Budgeting

11. Prepare flexible budget for production of 40,000 units. Budgeted output is 1,00,000 units and

budgeted cost per unit is as follows:

Direct material 95; Direct labour 50; production overhead(Variable) 40; production overhead

(fixed) 5; administration overhead (fixed) 5; Selling overhead (10% fixed) 10; Distribution

overhead(20% fixed) 15

SECTION - C


12. Master Budget?

13. Net Present Values?

14. Capital Budgeting?

15. Budgetary Control?

16. Funds flow?


RAJAHMUNDRY


ELECTIVE-IV:

Module – 32: PRACTICAL RURAL MARKETING This Elective group for B.Com. General & B.Com Computer Application students only

------------------------------------------------------------------------------------------------------------------

Time: 3 Marks: 100 (75+25)

P.P.W: 5 (4+1)

UNIT - I: PRODUCT PLANNING: Product Planning for rural marketing, quality and size; packaging and branding

decisions, pricing decisions.

Lab: Exercises on redesigning the new products by keeping requirements of

rural markets.

UNIT - II: PACKING AND PROMOTION:

Packing and branding decisions, Pricing decisions, Media and Advertising copy

decisions; Distribution channels and Logistics in Rural Markets.

Lab: A report reparation on logistics management for rural market on existing

products and markets

UNIT - III: BRANDING :

Branding Decisions

UNIT - IV: PRICING :

Pricing Decisions

Lab: Exercises on redesigning the new products by keeping requirements of

rural markets.

UNIT - V: PROMOTION DISTRIBUTION IN RURAL MARKETS:

Media and Advertising copy decisions; Distribution channels and Logistics in

Rural Markets.

Lab: A report reparation on logistics management for rural market on existing

products and markets

Blue Print


Essay

15 M

Short

5 M

Very Short

2 M

1 PRODUCT PLANNING 1 1 1

2 PACKING AND PROMOTION 1 1 1

3 BRANDING 1 1 1

4 PRICING 1 2 1

5. PROMOTION DISTRIBUTION IN

RURAL MARKETS

1 1 1

SUGGESTED READINGS:

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

2. Neelameghan S : Marketing in India; Cases and Reading; Vikas Publishing House

3. Gopalaswamy T.P .: Rural Marketing; Wheeler Publishers, New Delhi

4. Nayyar H., and Ramaswamy P : Globalization and Agricultural Marketing ; Rawat

Publications, Jaipur.

5. Moria CB : Agricultural Marketing: Himalaya Publishing House, New Delhi.

6. K.S. Habibur Rahman: Rural Marketing in India, Himalaya.

7. Krishnamacharyulu: Rural Marketing: Text & Cases, Pearson


RAJAHMUNDRY III B. COM – VI – SEMESTER END EXAMINATION

Module – 32: PRACTICAL RURAL MARKETING


SECTION – A


1. Examine the various shops and arrangements to the system of distribution in Rural Markets?

2. Explain the system of Trade including the Goods and Services in Haats?

3. Discuss the pricing Policies and Strategies in Rural Market?

4. Give a detailed note of Evaluation of Promotional activities in Rural Markets?

5. How do you goods preserved for Rural Marketing?

SECTION - B


6. Wholesaler in Rural Market?

7. Market Research?

8. Media Mix?

9. Marketing Communication?

10. Rural Ware Housing?

11. Strategies in Rural Marketing?

SECTION - C


12. Branding?

13. Media?

14. Retail Market?

15. Personal Selling?

16. Outdoor advertisement?

B.COM VOCATIONAL


B.COM. PROGRAMME - (General & Vocational) SYLLABUS





Objectives :



























Suggested Books:











Blue Print


Essay

8 M

Short

4 M

Essay

8 M

Short

4 M








Module – 1: FUNDAMENTALS OF ACCOUNTING – I FIRST SEMESTER


PART - A




2016






2016











Creditors 3,000





PART - B



(OR)


2016













2014


Bank Balance 50,000







The Bank


(OR)












a. Over draft as per cash book on 31-12-2009 is Rs. 10,540

b. Interest on overdraft for six months Rs. 240

c. Interest on investments collected by bank Rs.300

d. Bank Charges Rs.60

e. Cheques issued but not cashed by customers prior to 32st December

is Rs. 42,00

f. Cheques paid into Bank but not collected before 31st December

is Rs. 4,200

g. A Bill receivable for Rs. 1,000 discounted in the bank in November was


(OR)


h. Bank balance as per pass book on 31-12-2015 is Rs. 10005

i. Interest on credit by banker for six months Rs. 240

j. Interest on investments collected by bank Rs.300

k. Bank Charges Rs.60

l. Cheques issued but not cashed by customers prior to 32st December

is Rs. 42,00

m. Cheques paid into Bank but not collected before 31st December

is Rs. 4,200

n. A Bill receivable for Rs. 1,000 discounted in the bank in November was



a. Purchased goods for personal use of the proprietor of Rs.300 was debited to

purchases account.

b. A cheque for Rs. 2,500 from Rama Rao was dishonoured, its amount was posted






(OR)











Creditors 3,000











Goods (1.4.07) 5,760

Salaries 18,000

Insurance 600

Drawings 5,245

Machinery 44,500

Debtors 39,000

---------------- -----------------

1,76,580 1,76,580

---------------- ----------------

Adjustments:



3. Bad debts Rs.725


(OR)











Creditors 3,000

Adjustments:












Management



and Commerce.














Blue Print


Essay

15 M

Short

5 M

1 Introduction 2 2





Suggested Books:

























60 M

PART - A










PART - B



(OR)



(OR)



(OR)



(OR)



(OR)



GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY. B.COM. PROGRAMME - (Vocational) SYLLABUS EFFECTIVE FROM THE



MODULE – 7 (CORE): Fundamentals of Computers


Unit I: Introduction to Computers - Input and Output Devices

Unit II: Computer Memory and Processors - Number Systems and Computer Codes

Unit III: Computer Software - Operating Systems - Database Systems

Unit IV: Introduction to Windows, Desktop, File, Folder, My Computer, My

documents, Recycle bin, Internet Explorer, Windows Explorer. Office Automation:

Organization of an Office, Nature of office work, Need for office automation. Document

Preparation: Word processing, Various office equipment that help in document

preparation, Document storage and retrieval.

Unit V: Word Basics: Starting word, Creating a new document, Opening preexisting

document, P a r t s of a word window, Typing text, Selecting text, Deleting text, Undo,

Redo, Repeat, Inserting text, Replacing text, Formatting text, Cut, Copy, Paste – Printing.

Formatting Your Text and Documents: Auto format, Line spacing, Margins, Borders

and Shading. Working with Headers and Footers: Definition of headers and footers,

creating basicheaders and footers, creating different headers and footers for odd and even

pages. Tables: Creating a simple table, Creating a table using the table menu, Entering

and editing text in a table, selecting in table, adding rows, changing row heights, Deleting

rows, Inserting columns, Deleting columns, changing column width. Graphics:

Importing graphics, Clipart, Insert picture, Clip Art Gallery, using word’s drawing

features, drawing objects, text in drawing.

Blue Print


Essay

8 M

Short

4 M

1 Introduction to Computers 2 1

2 Computer Memory and Processors 2 1

3 Computer Software 2 2

4 Introduction to Windows 2 2

5 Word Basics 2 2

Text Books : 1. Reema Thareja, Fundamentals of Computers, Oxford University Press.

2. Baja K.K., Office Automation , MacMillan India Ltd, 1996.

3. Steve Sagman, Microsoft Office XP for Windows, Pearson Education, Asia, 2002

4. Jennifer Fulton, Microsoft Office 2000, Prentice-Hall of India,1999.

Reference Books :

1. Peter Norton, Introduction to Computers, 6th Edition , Tata McGraw – Hill.

2. Jacob Beckerman, How to Build a Computer 2014-15: Learn, Select Parts, Assemble,

and

Install: A Step by Step Guide to Your First Homebuilt.

3. Leon A and Leon M, Computers for Everyone, Leon Vikas , 2001.

4. Turban E, Rainer R K, and Potter R E, Introduction to Information Technology, John

Wiley & Sons, 2000.



MODULE – 5 : Fundamentals of Computers FIRST SEMESTER


PART - A


1. Explain any 4 Output devices?

2. Write about RAM and ROM?

3. Discuss about commercial software.

4. What is a database?

5. Windows Accessories

6. Explain the components on Desktop?

7. Explain the facilities in Ms-word to use header & footer.

8. Explain character and paragraph formatting in Ms-word.

PART - B


9. Draw block diagram of computer? Explain various components of it.

10. Explain various types of Input devices?

11. Write about Secondary memory devices?

12. Discuss the functions of operating system.

13. Describe different types of Operating Systems?

14. Write about different types of database models.

15. What is the use of windows explorer?

16. Explain Windows File Management.

17. Describe the features of Ms-Word. Also list the applications of Ms-Word software.

18. What is Template? Explain how to use templates in Ms-Word?




FIRST YEAR – SEMESTER - II



Objectives :



UNIT-I Depreciation




UNIT-II Provisions and Reserves Meaning – Provision vs. Reserve – Preparation of Bad debts Account – Provision for Bad and










price.

UNIT- V: Joint Venture Accounts:

Joint Venture – features – difference between joint venture and consignment, Accounting



Suggested Books:











Blue Print


Essay

8 M

Short

4 M

Essay

8 M

Short

4 M








Module – 6: FUNDAMENTALS OF ACCOUNTING – 2 SECOND SEMESTER


PART - A




Installation. Show the machinery account if depreciation @ 10% p.a is charged on Straight

line method.


4. What do you mean by noting charges? Give journal entries for the same in the books of the

drawer and drawee.



7. A and B enter into joint venture to share profits equally. A is to purchase timber and forward

it to B. A purchase timber worth Rs.10,000 and Rs. 1,000 as expenses. B received the

consignment and accepted A’s draft for Rs. 8,000. A got it discounted for Rs. 7,850. B sold

the timber for Rs. 16,000. He had to spend Rs. 350 for fire insurance and Rs. 300 for rent.

Under the agreement he is entitled to a commission of 5% on sales.



PART - B


9. (A) The Book value of plant and Machinery on 1-1-2001 was Rs.2,00,000. New machinery

for Rs.10,000 was purchased on 1.10.2001 and for Rs.20,000 on 1.7.2002. On 1-4-2003 a

machinery whose book value had been Rs.30,000 on 1.1.2001 was sold for Rs.16,000 and

the entire amount was credited to plant and machinery account. Depreciation had been

charged at 10 % per annum on diminishing balancing method. Show the plant and machinery

Account from 1.1.2001 to 31.12.2003

(OR)



10. (A) Mr. Raj & Co. ltd maintain a provision for doubtful debts and a provision for discount at

2% on debtors. The ledger balances for the year ending 2015 was as follows:

Particulars 1-1-2015 31-12-2015








(OR)





three and four months respectively. A week later, Mr. S discounted the 1st bill with the bank

at a discount of Rs. 60 and held the other bills with him. The first two bill were honoured on

due date. D arranged to retire the third bill paying Rs. 1,000 and allowing S to draw a fresh

bill for 4 months to cover the balance with interst @ 6% p.a. This bill was discounted for Rs.

1,920.

(OR)



consignment basis to Hemanth of Hyderabad to be sold by Hemanth at a Commission of 5 %

on sales. Shalimar company paid Rs. 1500 towards expenses. On Machines reaching

Hyderabad, Hemanth paid Rs. 800 towards unloading charges. His other expenses were :

Godown rent Rs. 1250 and Sales man’s Salary Rs.700. Hemanth sold 150 sewing machines

at Rs.600 each and sent account sales along with bank draft. Prepare ledger accounts in the

books of consignor and consignee.

(OR)














Rs.12,000. Basha is entitled to a commission of 5 % on sales. Basha settles his account by

draft. Give journal entries and accounts in the books of Ashok.

(OR)














Development.










Blue Print


Essay

8M

Short

4 M






Suggested Readings:







MODULE – 7 : BUSINESS ENVIRONMENT SECOND SEMESTER


PART - A




3. Economic Growth

4. Five Year Plan

5. NITI Ayog

6. Union Budget


8. Social Justice

PART - B



(OR)



(OR)


Development.


(OR)



(OR)



(OR)





MODULE – 7 (CORE): OFFICE AUTOMATION TOOL


UNIT I

Introduction to Windows, Desktop, File, Folder, My Computer, My documents, Recycle bin,

Internet Explorer, Windows Explorer

Office Automation: Organization of an Office, Nature of Office work , The definition and

need for office automation. Document Preparation : Word processing , Various office

equipment that help in document preparation, Introduction to document storage and retrieval.

UNIT II

Word Basics: Starting word, Creating a new document, Opening preexisting document, The

parts of a word window, Typing text, Selecting text, Deleting text, Undo, Redo, Repeat,

Inserting text, Replacing text, Formatting text, Cut, Copy, Paste – Printing.

Formatting Your Text and Documents: Auto format, Line spacing, Margins, Borders and

Shading.

Working with Headers and Footers: Definition of headers and footers, creating basic

headers and footers, creating different headers and footers for odd and even pages.

Tables: Creating a simple table, Creating a table using the table menu, Entering and editing

text in a table, selecting in table, adding rows, changing row heights, Deleting rows, Inserting

columns, Deleting columns, changing column width .

Graphics: Importing graphics, Clipart, Insert picture, Clip Art Gallery, using word’s drawing

features, drawing objects, text in drawing.

Templates: Template types, using templates, exploring templates, modifying templates.

Macros: Macro, Recording macros, editing macros, running a macro.

Mail Merge: Mail Merge concept, Main document, data sources, merging data source and

main document. Overview of word menu options word basic tool bar.

UNIT III

MS Power Point: Introduction, Building a presentation, Outlining the presentation, Creating

the text and chart slides, Formatting charts, customizing a presentation, drawing on slides,

Creating slide shows

Creating Presentations : Using auto content wizard, Using blank presentation option, Using

design template option, Adding slides, Deleting a slide, Importing Images from the outside

world, Drawing in power point, Transition and build effects, Deleting a slide, Numbering a

slide, Saving presentation, Closing presentation, Printing presentation elements.

UNIT IV

Excel Basics: Overview of Excel features, Getting started, Creating a new worksheet,

Selecting cells, Entering and editing text, Entering and editing Numbers, entering and editing

Formulas, Referencing cells, moving cells, copying cells, sorting cell data, inserting rows,

inserting columns, Inserting cells, Deleting parts of a worksheet, clearing parts of a

worksheet.

Formatting: Page setup, changing column widths and Row heights, auto format, changing

font sizes and Attributes, centering text across columns, using border buttons and

Commands, changing colors and shading, hiding rows and columns.

Introduction to functions: Parts of a functions, Functions Requiring Add-ins, The Function

Wizard. Examples functions by category: Data and time functions, Engineering functions,

Math and Trig functions, Statistical functions, Text functions.

Excel Charts: Chart parts and terminology, Instant charts with the chard wizard, creation of

different types of charts, printing charts, deleting charts – Linking in Excel.

Excel Graphics: Creating and placing graphic objects, Resizing Graphics, Drawing Lines

and Shapes

UNIT V: MS Access

Creating a Simple Database and Tables: Creating a contact Databases with the wiz, The

Access Table Wizard, Creating Database Tables without the wizard, Field Names, Data

Types and Properties, Adding, deleting fields, renaming the fields in a table.

Forms: The Form Wizard, Saving Forms, Modifying Forms

Entering and Editing Data: Adding Records, Duplicating previous entries without

Retyping, Undo, Correcting Entries, Global Replacements, Moving from Record to Record in

a table.

Finding, Sorting and Displaying Data: Queries and Dynasets, Creating and using select

queries, Returning to the Query Design, Multilevel Sorts, Finding incomplete matches,

Showing All Records after a Query, Saving Queries, Crosstab Queries.

Printing Reports: Simple table, Form and Database printing, Defining advanced Reports,

Manual Reporting, properties in Reports, Saving Reports Relational Databases: Flat Versus

Relational, Types of Relationships, Viewing Relationships, Defining and Redefining

Relationships, Creating and Deleting Relationships.

MS Outlook: Introduction, Reading and Sending messages, managing the mail box, keeping

a contacts list, Scheduling tasks and Meetings.

Blue Print


Essay

8 M

Short

4 M

1 Introduction to Windows 2 2

2 Word Basics 2 2

3 MS Power Point 2 2

4 Excel Basics 2 1

5 MS Access 2 1

TEXT BOOKS

1. Baja K K , Office Automation , MacMillan India Ltd, 1996.

2. Steve Sagman, Microsoft Office XP for Windows, Pearson Education Asia, 2002.

3. Jennifer Fulton, Microsoft Office 2000 Cheat Sheet, Prentice-Hall of India, 1999.

REFERENCE BOOKS

1. Windows XP Home Edition Complete , BPB Publications, 2001.

2. Raghav Bahl , Exploring Microsoft Office XP , Cyber Tech, 2001 .

3. Sanjay Saxena , MS Office 2000 for Everyone, Vikas Publishing , 2001

MS OFFICE LAB

1. Prepare your class time table using different Text formatting in table.

2. Send a Call Letter for All Applicants to Inform Interview Details using Mail Merge

3. Mathematical Equations

4. Water Marking

5. Create Backup file

6. Create a text and images with effects

7. Create a animation and sound effects

8. Create a pay details of employee

9. Calculate student mark details

10. Create four types of chart

11. Import external data, sort & filter



MODULE – 5: OFFICE AUTOMATION TOOL SECOND SEMESTER


PART - A


1. Explain Recycle bin.

2. Write about internet Explorer.

3. Explain the steps to crate Mail merge.

4. How to Insert Word Arts and Clip Arts in Ms-word.

5. Explain Adding and deleting of slides?

6. What are the users of Ms-power point?

7. Explain various Excel functions.

8. Explain the need of database.

PART - B


9. Explain about My Compute in Pc.

10. Define and need of office automation tools.

11. Explanation of the steps for creating and formatting a document.

12. What is macro? Discuss about editing macros in Ms-Word.

13. Explain steps to create a presentation using auto content wizard.

14. Explain presentation-using PowerPoint.

15. Write the parts of Ms-Excel window. Also list the advantages of Ms-Excel.

16. Explain various types of charts available in Ms-Excel.

17. Write a brief notes on Ms-Access. Also list the advantages of Ms-Access.

18. How to prepare forms and reports in Ms-Access.


II.B.Com Degree Examination



Max Marks: 75+25

Objectives:


business activities .

2. To impart the skills of properties of final accounts of non-trading concerns, partnership

organizations.


debentures branches and departments manually and using computers.

UNIT-I: Accounts from Incomplete Records –Hire purchase and installment

purchase system.

Single Entry: Features-books and accounts maintained –Recording of transactions-

Ascertainment of Profit.-Statement of affairs method. Conversion of single entry into

double entry – total debtors account – total creditors account – bills receivable account –

bills payable account. Trading and profit and loss account and Balance sheet.

Hire Purchase System –Features-Accounting Treatment in the Books of Hire Purchaser

and Hire Vendor –default and Repossession –Installment Purchase System-Difference

between Hire purchase and Installment purchase systems- Accounting Treatment in the

books of purchaser and Vendor.

UNIT-II: Partnership Accounts:

Legal provisions in the absence of Partnership Deed-fixed and Fluctuating Capitals-

Preparation of final accounts-Accounting Treatment of Goodwill and Admission of a

partner.

Accounting treatment of Retirement and death of a Partner- Dissolution of

firm(Excluding Sale of firm. Company and Amalgamation)-Recording of partnership

transaction and preparation of final accounts using computers.(24 Hours) .

UNIT-III: Accounting of Non-Profit Organizations:

Non-Profit entities –Features of non-profit entities –Accounting process- preparation of

summaries –Receipts and payments Account meaning and special features –procedure for

preparation –uses and limitations.

Income and Expenditure Account- features-procedure for preparation-preparation of

Balance Sheet.

Blue Print:


Essay

15 M

Short

5 M

Essay

15 M

Short

5 M

Very Short

2 M

1 Single Entry 1 1 1

2 Hire Purchase System 1 1 1

3 Partnership Accounts 2 1 1 2

4 Accounting of Non-Profit Organizations 1 1 1 1

5

Suggested Readings:

1.Principles and practice of Accounting R.L Gupta & V.K Gupta Sulthan Chand & Sons.

2.Accountancy-I Tulasian TATA Mcgraw Hill Co

3.Accountancy-I S.P Jain & K.L Narang Kalyani Publishers

4.Financial Accounting - Dr.V.K.Goyal Excel Books

5.Intridunction to Accountancy T.S Grewal S.Chand & Co

6.Accountancy-I Haneef and Mukerjee TATA Mcgraw Hill Co

7.Advanced Accountancy Arulanandam Himalaya Publishers

8.Advanced Accountancy –I S.N Maheswari & V.L Maheswari Vikas Publishing

GOVERNMENT COLLEGE(A) RAJAHMUNDRY




Time: 3 Hrs. Max.Marks:75

SECTION-A

Answer any THREE of the following: 3 x 15 = 45

1) Vasu keeps his books under Single Entry .From the given particulars you are

required to ascertain profit and Loss for the year ending 31st December,2014.

Particulars

Stock in Trade

Sundry Creditors

Sundry Debtors

Bank Over Draft

Cash in Hand

Bills Receivable

Fixtures and Fittings

Motor Van

Plants

31-12-2013

6,700

5,400

4,200

3,200

200

1,050

1,500

4,000

10,000

31-12-2014

8,500

4,000

4,500

5,000

150

2,000

1,500

4,000

10,000

The total drawings during the year amounting to Rs.3,600/- During the year he

introduced further capital of Rs3,000.

Depreciation Fixtures at 10%; Plant at 20% ; and write off Motor van Rs.500/- as regards

sundry debtors . It is ascertained that Rs.500/- was irrecoverable and 5% were doubtful

.There was a need for reserving of Rs.500/- in respect of Bills Receivable.

Also prepare Final statement of affairs as on 31-12-2009.

2) Receipts and payments account for the year ending 31-12-2008 is as follows :-

Receipts Amount

Rs. Payments

Amount

Rs.

01-01-2014

To Balance b/d

Cash at Bank

Cash at Office

31-12-2009

To Subscriptions

To Interest at 6% p.a

On investments

To Bank Investment

To Sale Furniture

1,000

100

3,000

3,000

10

500

7,610

31-12-2014

By Salaries

By Rent

By Printing

By Postage

ByInvestments

ByBalance c/d

Cash at Bank

Cash at Office

4,000

1,200

200

50

1,000

1,000

160

7,610

Advanced Accounting-third sem question paper-2nd page continuation

Subscription include Rs.300/-for 2007and Rs.500/-for 2009. Also rent include Rs.100/-paid for

2007.Subscription amounting to Rs.400/-have still to be collected for 2009.rent of Rs.100/-for

December,2008has still to be paid the book value of furniture is Rs,700/-.

Prepare income & Expenditure Account and Balance Sheet.

3) A ,B ,and C are Partner sharing profits in the proportions of 3:2:1.B-Retaires from the business

.The Balance Sheet of the firm on the date of retirement was as follows:

Liabilities

Creditors

Bills payable

General Reserve

CAPITAL:

“A” 40,000

“B” 30,000

“C” 20,000

Rs.

20,000

10,000

15,000

90,000

1,35,000

Assets

Cash at Bank

Stock

Debtors 20,500 (-)

Provision---500

Van

Machinery

Rs.

5,000

15,000

20,000

25,000

70,000

1,35,000

It was agreed among the partners.

(f) Good will of the firm is valued Rs.24,000/-

(g) Stock to be depreciated by 10% and van by 20%

(h) The provision for doubtful debts to be increased by Rs.1000/-

(i) Liability for Workmen's Compensation to the extent of Rs.1900/- to be brought into

account.

(j) Machinery to be appreciated by 10%

Prepare necessary Ledger accounts and New Balance sheet of A & C.

4) A company purchased a machine on hire purchase system payable over a period of five

yearly instalments of Rs. 6,000/-. The vendor charges interest at the rate of 5% p.a. on yearly

balances. Calculate total cash price. The cash value of the machine may be taken as the present

value of an annuity of Rs. 6,000/- for 5 years at 5% interest. Reference to the table shows that the

present value of an annuity of Re. 1 for 5 years at 5 % is Rs. 4.329477. prepare machine account

and vendor’s a/c.

5) Arjun, Bhavin and Chandu were carrying on a business sharing profits in the ratio of

5:3:2 respectively. On 31st March, 2015 their balance sheet as follows:


Capital A/c

Arju 100,000

Bhavin 60,000

Chandu 35,000

195,000

Freehold Premises

Furniture & Fittings

Stock

Debtors

75,000

22,.550

69,840

26,900

Trade Creditors 31,180 Bills Receivable 10,000

Outstanding Expenses 2745 Cash at bank 24,635

228,925 228,925

Chandu retired on the above mentioned date on the following terms

5. Freehold Premises be appreciated by 20%

6. Furniture & Fittings be depreciated by 10%

7. Provision for doubtful debts @ 5% on debtors to be created

8. Goodwill be valued Rs. 60,000/- and chandu’s capital be credited with his share

Prepare revaluation a/c, partners capital a/c and cash book.

SECTION-B

Answer any Four questions from the following 4 x 5 = 20

6) What is meant by Statement of Affairs and Statement of profit & Loss.

7) From the following particulars for the year 2014-15 calculate the subscriptions income to

be credited to income and Expenditure A/C.

1.4.2014 31.3.2015

Outstanding Subscriptions 25,200 21,500

Advance subscriptions 4500 3800

Subscription received during 2014-15 Rs. 1,32,400/-

8) Explain the differences between Receipts and payments Account and Income and

Expenditure Account.

9) What is Installment Purchasing System?

10) Define partnership Deed? What are its contents?

11) A, B and C are partners in a partnership firm sharing P& L in the ratio of 4;3;3. C died on

1.4.2015. sales before death of the partner was Rs. 50,000/- average sale of last three

years was 75,000/- profit was 40,000/- calculate C’s share of Profit.

SECTION-C

Answer all questions.

12). Realization Account

13). Statement of Affairs.

14) Type of partners

15) Suscriptions

16) General purchase Vs. Installment Purchase.

******


Module – 12: Financial Services – Banking & Insurance - 1

B.Com II Year: III Semester syllabus Max. Marks: 100(75+25)

PPW: 5

The impart knowledge on Banking and Insurance concepts and to gain an insight on Financial

Services.

UNIT1: Indian Financial System and its Regulations:

e. Indian Financial System – Structure - Objectives and importance of financial system -

economic development (Financial and Banking system charts).

f. Financial Markets – Structure – Objectives and Importance

g. Financial Services – Structure – Objectives and importance

h. RBI -Functions of RBI – Role of RBI in Economic Development

Unit-2: Banking Systems and its Regulation:

a. Commercial Banks – Meaning – importance and functions of commercial banks –

Indian Banking System – Structure - Banking Systems-Branch banking.- advantages and

disadvantages of branch banking and unit banking .

b. An overview of banking; Banking sector reforms with special reference to prudential

Norms. Capital adequacy norms, Income recognition norms, classification of assets and

NPAs;

c. innovations in Banking –ATMs. E-Banking Credit cards, Mobile Banking, On-line &

Offshore Banking etc (working and operations) Internet banking and online frauds in

banking

d. Regional and Rural banks, cooperative banks, Micro Finance, priority sector Lending

Indigenous banking. Role of NABARD. Development Financial instructions

Unit-3: Banker and Customer Relationship

A. Banker and customer definition and their relationship, types of customers and modes

of operations, procedure and precaution for opening an account, pass book & its features.

Rights duties and obligations of the banker(Application forms for opening accounts

,Cheque Books ,pass books requisition slips for withdrawals and deposits ,bank

statements, etc)

B. Types of loans and advances, principles of sound lending policies credit appraisals of

various forms of loans and advances. Modes of creating charges lien, pledge, mortgage

and hypothecation (Documents required for sanction of loans and advances)

Definition / meaning insurance and reinsurance, principles of insurance. Kinds of

insurance, advantages of insurance, globalization of Insurance and insurance sector

reforms in India.

Blue Print


Essay

15 M

Short

5 M

Very Short

2 M

1 Indian Financial System and its

Regulations

1 2 1

2 Banking Systems and its Regulation 2 2 2

3 Banker and Customer Relationship 2 2 2

4

5

Books Recommended :

1 Maheswari and Paul RR Banking theory law and practice







8 Guru Swamy Banking Theory and Practice TATA Mc Graw Hill



(At the End of the III- Semester )


Model Paper


SECTION-A


1) Explain the role of RBI in Indian Economic development.

2) Define Bank and explain the functions of commercial Banks

3) What are the merits and demerits of Branch Banking?

4) Explain the Relationship between the bankers and customer

5) Explain the principles of insurance

SECTION-II


6) Meaning of financial services

7) Structure of financial markets

8) Unit Banking

9) Regional Rural Banking

10) Explain the procedure and precaution for opening an account

11) Principles of sound lending policies.

SECTION-III


12) Bankers Bank

13) A.T.M

14) NABARD

15) General lien

16) Re-Insurance

GOVERNMENT COLLEGE(A),RJAHMUNDRY Module – 14 : Structured Programming Through ‘C’ - 1

B.Com II Year Computers: : III Semester Syllabus

UNIT-I : Problems solving and algorithm :

The problem solving aspect- Top down design-step wise refinements- implementation of

algorithms-efficiency of algorithms-Desirable program characteristics.

UNIT-II; Exchange of Two variables ,summation of set numbers – factorial computation –

Generation of Fibonacci series-reversing of digits of integers-GCD-Generation of Prime

Numbers.

UNIT-III : ’C’ Programming :

Basics : Importance of C language-Structures of C language-variables-constants –Expressions-

operators ,simple I/O functions control statements-storage classes. Programs using all the

operators.

UNIT-IV :Functions : Concepts of functions-parameter passing- recursion-comparison of

interaction and recursion-scope and extent of variables-Programs using recursive and non

recursive functions.

Blue Print


Essay

15 M

Short

5 M

Very Short

2 M

1 Problems solving and algorithm 1 2 1

2 Exchange of Two variables 1 1 1

3 ’C’ Programming 2 2 2

4 Functions 1 1 1

5


B.Com II Year : : III Semester Model Paper Time: 3 Hours MaxMarks:75

SECTION-A

Answer all Questions 4 x 10 = 40 M

1.a) Write about Top Down design Approach in solving a problem.

OR

b) Write a ‘C’ Program to compute factorial of a number

2.a) Explain control statements in C

OR

b) List out different operators in C.

3. a)Write an Algorithm to generate ‘n’ Fibonacci numbers

OR

b)Explain the difference between Call by value and call by reference.

4.a) Explain different types of functions in C with suitable example

OR

b) Explain Switch statement with suitable example

SECTION-B

Answer any FIVE of the following 5 x 3 = 15M

5. Explain the structure of C program

6. What are the user defined data types ?Explain

7. Distinguish between structure and Array

8. Explain the scope of unions

9. Explain Type casting

10. Explain Desirable Program Characteristics

11. Explain Dynamic Memory Allocation

12. Explain different types of functions.

SECTION-C

Answer all questions 10 x 2 =20 M

13. What is use of Size of operator?

14 Compare Iteration and Recursion

15. What is the difference between built in functions and defined functions

16. What is the difference between Global and Local variables ?

17. How switch is different from if statement ?

18. What is the use of Preprocessor directives in C ?

19. How do you define symbolic constants ?

20. Explain enumerated data type

21. What is the difference between break and continue statement ?.

22. What is use of static variable ?


II B.Com . Degree Examination

(At the end of Fourth Semester)


Max Marks:75+25

Objectives:


business activities.

2. To impart the skills of properties of final accounts of non-trading concerns,

partnership, organizations.


debentures, branches and departments manually and using computers .

UNIT-I: Branch and Departmental Accounts:

Dependent Branches: Features –Books of accounts –methods accounting of dependent

branches –Debtors System, Stock and debtors system-Recording of transaction relating to

branch accounts using computers. Accounting for Independent Branches:

Departmental Accounts: need, features, Basis for Allocation of Expenses, treatment of

Inter-Departmental Transfer at cost or selling price –Treatment of Expenses that cannot

be allocated –Preparation of departmental profit and loss. (24 Hours).

UNIT-II Company Accounts:

Issue of shares at par, Premium and at discount-Forfeiture and reissue of Shares-rights

issue (theory Only)-Recording of transactions relating to issue of shares using computers.

Issue and Redemption of Debentures-Redemption out of profits-sinking fund method.

Recording of transaction relating to issue and redemption of debentures using computers

Underwriting of Issue of shares (Simple Problems) .

Blue Print:


Essay

15 M

Short

5 M

Essay

15 M

Short

5 M

Very Short

2 M

1 Branch Accounts 1 1 1 1

2 Departmental Accounts 1 1 1

3 Company Accounts –Issue of Share 1 1 1 1 2

4 Company Accounts –Issue and redemption of

debentures 1 1 1

5

Suggested Readings:

1. Principles and practice of Accounting R.L Gupta & V.K Gupta Sulthan Chand &

Sons.

2. Accountancy-I Tulasian TATA Mcgraw Hill Co

3. Accountancy-I S.P Jain & K.L Narang Kalyani Publishers

4. Financial Accounting - Dr.V.K.Goyal Excel Books

5. Introduction to Accountancy T.S Grewal S.Chand & Co

6. Accountancy-I Haneef and Mukerjee TATA Mcgraw Hill Co

7. Advanced Accountancy Arulanandam Himalaya Publishers

8. Advanced Accountancy –I S.N Maheswari & V.L Maheswari Vikas Publishing



(At the end of IV Semester)

Module – 13 : ADVANCED ACCOUNTING – 2

Answer any three of the following 3 x 15 = 45

4) A head office in Bombay sends goods to its branch at channel 20% above cost .From the

following particulars show the branch Account will appear in the books of head office

and also give necessary adjustment entries :

Stock on 1-7-2008 at the branch --- Rs.1,800

Debtors on 1-7-2008 at the branch --- Rs.3,000

Petty cash in hand on 1-7-2008 at the Branch Rs.30

Goods supplied to the branch


Cash sales Rs.6000

Cash received from debtors Rs.21000 Rs.27,000

Cheques sent to branch

Salary Rs.900

Rent & taxes Rs.150

Petty cash Rs.110

Stock at branch on 30-06-2009 Rs.1,160

Debtors at branch on 30-06-2009 Rs.3,000

Petty cash at the branch on 30-6-2009 Rs.20

5) From the following particulars prepare departmental Trading Account for the year ending

31-12-1995.

Opening stock 20,000 12,000

Purchases 92,000 68,000

Sales 1,40,000 1,12,000

Closing stock 28,500 20,000

Goods transferred from B to A ---- 45,000

Goods transferred from A to B 48,000 ----

Return of goods from B to A ----- 7,000

Wages Rs.25,200

Carriage inwards Rs.8,000

6) Bharani Limited issued 40,000 equity shares of Rs.10/-eacj at premium of Rs.2/- each for

public subscription payable as to Rs2/- on application Rs.6/-on allotment (including

premium)Rs.4/- on Ist call. Application for 2,50,000equity shares were received

.allotment was made as follows:

d) Application for 60,000 shares were rejected completely

e) 20,000 sahres were allotted among applications for 40,000 shares

f) 10,000 shares were fully allotted among the applications for 10,000 shares

Excess application amount of any is returned after adjustments the future calls. All the

calls were made received by them . pass necessary entries in the books of Bharani

limited.

4) Explain the different methods of issue of shares.

5) On 1st April 2014, X Ltd issued Rs. 10,00,000/- 7% Debentures at 5% discount repayable

in five years at par. The company has a right to redeem to the extent of Rs. 1,00,000 in

any year by purchasing in the open market. The interest on debentures was payable half

yearly on 30th September and 31st March and the same was duly paid.

On 31st March 2015, the company purchased Rs. 1,00,000/- debenture at a cost of

Rs. 91,000. For redemption pass necessary journal ENTRIES IN THE BOOKS OF THE

COMPANY UPTO 31ST March 2015, if the redemption was out of profit.

SECTION-B

Answer any Four of the following 4x5=20M

6) A company issued 100,000 equity shares of Rs. 10/- each payable as under on

Application Rs.2/- on allotment Rs 2/- on First call Rs3/- on Second call Rs.3/- Received

12000share application and 2000 share application is . call all installments pass the

journal entries.

7) From the following particulars relating to Agra Branch for the year ending 31st March,

2014, prepare a Branch Account in the books of Head Office.

Stock at branch on 1st April 15,400

Debtors at the Branch 1st April 8,250

Petty cash on 1st April 250

Goods supplied to branch 75600

Cash sales 5250

Collection from debtors 78870

Amount sent to branch towards salaries 3720

Rent 1200

Stock at Branch as on 31-03-2015 11,575

Sundry debtors at the branch on 31-03-2014 25,230

Petty cash on 31-03-2014 375

SHOW THE BRANCH ACCOUNT IN THE BOOKS OF Head Office.

8) What are the advantages of Departmental Account ?

9) What are the differences between department and Branch ?

10) What is forfeiture of shares ?Explain

11) Explain the types of Debentures

SECTION-C

12) Stock and Debtors system

13) Departmental accounts

14) Share premium

15) Underwriting commission.

16) Sinking fund

*****


Module – 16 : Financial Services Banking & Insurance - 2

B.Com II Year:: IV Semester syllabus Module: MaxMarks:100(75+25)

PPW:5

Unit I: Negotiable Instruments

Promissory note and bills of exchange and cheque, difference between them ,types of crossing the

cheque ,payments of cheque and consequences of wrongful dishonor ,collection of local and

upcountry Cheques ,responsibilities and liabilities of collecting banker and statutory protection to

the collecting banker(Promissory notes. B/E crossed Cheques-various modes).

Unit II: Financial Markets & services:

A. Indian money market –characters tics, structure, composition (call and notices money, market,

treasury bills market, CDs CPs short term bill market, MMMF s and DFHI) problems and

reforms in Indian money markets ( CDs CPs ,Treasury Bills)

B.Indian capital market – composition and growth of primary and secondary markets - capital

market reforms and NBFC s in capital markets, stock exchanges – Functions and trading systems

in NSE, OTCE),Online Trading and role of SEBI.

C.Financial intermediaries and services : Merchant bankers ,Mutual funds, Leasing companies,

Venture capital Funds Fonaiting , Loan / syndication ,Depository participants (Documentation ).

Unit III: Insurance and its regulation

A. Life Insurance-meaning – Principles – types of insurance – insurance sector reforms – Life

insurance policies

B.Non Life Insurance- introduction – principles - types of products and scope of fire Insurance,

Marine Insurance,- health Insurance and other insurances, IRDA regulations.

Blue Print


Essay

15 M

Short

5 M

Very Short

2 M

1 Negotiable Instruments 1 2 1

2 Financial Markets & services 2 2 2

3 Insurance and its regulation 2 2 2

4

5

Books Recommended: 1 Maheswari and Paul RR Banking theory law and practice







8 Guru swamy BankingTheory and Practice TATA Mc Graw Hill



(At the End of the IV-Semester)


Model Paper

Time:3 hours Max Marks:75

SECTION-A


1) Explain the statutory protection to a collecting banker under negotiable instruments act.

2) What are the defects of Indian Money market? Give suggestions to improve the money

market.

3) Explain briefly the role of SEBI in controlling the Indian capital market.

4) Explain the functions of Merchant banker.

5) What is procedure for issuing a Life Insurance Policy?

SECTION-II


17) Explain the differences between promissory Note and Bills of Exchange.

18) Precautions to be taken by a paying banker while honouring cheques.

19) Services rendered by NBFCs.

20) Mutual funds.

21) Kinds of Marine Insurance

22) Social Insurance.

SECTION-III


23) Promissory note

24) Primary market

25) Stock Exchange

26) Health Insurance

27) Fire Insurance


B.Com II Year Computers : : VI Semester Syllabus

UNIT-I : Arrays and Strings: Single and multi dimensional arrays ,character arrays as a string-

functions of strings. Programs using arrays and for string manipulation.

UNIT-II : Pointers : Definition and usage of pointers-address operator pointer variables. Problems

using pointers.

UNIT-III : Structures and Unions : Declaring and using Structures –operations on structures –

arrays of structures-user defined data types ,passing structures to functions. Unions , difference

between structures and unions scope of unions.

Data files : operating and closing a file creating a data file ,processing a data file.

Blue Print


Essay

15 M

Short

5 M

Very Short

2 M

1 Arrays and Strings 2 2 2

2 Pointers 1 2 1

3 Structures and Unions 2 2 2

4

5


B.Com II Year : : IV Semester Model Paper

Time: 3 Hours MaxMarks:75

SECTION-A

Answer all Questions 4 x 10 = 40 M

1. a) Explain about Single dimensional Arrays in C

OR

b) Write a program on C of Multiplication of two matrices

2. a) What is Array ? Explain different types of arrays in C

OR

b) Explain file processing modes in C

3. a)Write a C program to display Fibonacci series recursive functions

OR

b)Explain pointers and functions

4.a) What is structure ?Explain how to access structure members explain with example

OR

b) Explain about sequential and Random Access files

SECTION-B

Answer any FIVE of the following 5 x 3 = 15M

5. Write a program to display Prime numbers

6. Difference between structure and functions

7. Write a short note on Console I/O functions

8. Explain about File opening modes

9. Explain about unions

10. Define pointer variable in C

11. Explain about call by value and call by reference

12. Why we use structure ?

SECTION-C

Answer all questions 10 x 2 =20 M

13. What is file?

14 Define storage class

15. How to define structures to arrays

16. Define two dimensional array ?

17. What is pointer variable ?

18. How to declaring structure ?

19. Write short note on fprintf( ) ?

20. What is use of typecast operator ?

21. Explain about address operator ?.

22. Write a note on scan()




Max. Marks: (75+25) P.P.W.

:(4+1 hours )

OBJECTIVES: 1. To provide the knowledge relating to the Accounting Standards.




UNIT-I: Accounting Standards

Accounting Standards - Need and importance - An overview of Indian

Accounting Standards.

UNIT –II: Valuation of Goodwill and Shares

Valuation of Goodwill - Need and methods - Normal Profit Method,

Super Profits Method – Capitalization Method.

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

assets method, Yield basis method, Fair value method.

UNIT –III : Company final accounts

Preparation of Final Accounts – Provisions relating to preparation of

final accounts – Profit and loss account and balance sheet – Preparation

of final accounts using computers.

UNIT –IV: Issue of Bonus shares and Profits Prior to Incorporation.

Issue of bonus shares-Provisions of company’s Act and SEBI guide

lines. Acquisition of business and profits prior to incorporation. –

Accounting treatment.

UNIT-V: Bank Accounts

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

of posting-rebate on bills discounted-Schedule of advances –Non performing

assets - Legal provisions relating to Preparation of final accounts –

Preparation of bank final Accounts using computers


Concept of Inflation Accounting

Blue Print:


Essay

15 M

Short

5 M

Essay

15 M

Short

5 M

Very Short

2 M

1 Accounting Standards -- -- 1 1 1

2 Valuation of Shares 1 - -- 1 -

Valuation of Goodwill 1 1

3 Company final accounts 1 -- - 1 1

4 Profits Prior to Incorporation 1 - 1

Issue of Bonus shares 1 - -

5 Bank Accounts (P&L a/c) 1 1 1

Suggested Readings:


Chand &sons








co.









Time: 3 Hours Max

Marks: 75

SECTION - A


=45 M

17. Give the list of International Accounting standards?

18. Big & Co. Ltd is a company with an authorized capital of Rs. 5,00,000 divided into 5,000

equity shares of Rs. 100 each. On 31-3-2009. 2500 shares were fully called up.

Following are the balances extracted from the ledger of the company as on 31-3-2009.

Rs. Rs.

Stock 50,000 Advertising 14,300

Sales 4,25,000 Debtors 38,700

Purchases 3,00,000 Creditors 35,200

Wages(Productive) 70,000 Plant & machinery 80,500

Discount allowed 4,200 Furniture 17,100

Discount received 3,150 Cash & Bank 1,34,700

Insurance up to 30-6-2009 6,720 Reserve 25,000

Salaries 18,500 Loan from managing director 15,700

Rent 6,000 Bad Debts 3,200

General Expenses 8,950 Calls in arrears 5,000


Printing & Stationary 2,400

You are required to prepare trading and profit and loss account for the year ended 31-3-2009

and the balance sheet as on that date of the company. Following further information is given:

6. Closing stock Rs. 91,500

7. Depreciation to be charged on plant and machinery and furniture at 15% AND 10%

respectively

8. Outstanding liabilities – Wages – Rs. 5,200, Salary – Rs. 1,200 and Rent Rs. 600

9. Dividend @ 5% on paid up shares capital is to be provided

10. Ignore corporate dividend tax.

19. From the following information, prepare profit and loss account of Vasari Bank Ltd for the

period ended on 31-3-2009. Working should form part of our answer.

Rs. Rs.

Interest on loans 300 Interest on saving bank deposits 87

Interest on Fixed deposits 275 Postage, Telegrams and Stamps 10

Commission 10 Printing and Stationary 20

Exchange and Brokerage 20 Sundry Expenses 10

Salaries and allowances 150 Rent 15

Discount on Bills(gross) 152 Taxes and Licenses 10

Interest on Cash credits 250 Audit fees 10

Interest on Temporary over draft in current accounts 30

Additional Information:

7. Rebate on bills discounted 30

8. Salary of managing director 30

9. Provision for bad debts 40

10. Provision for Income Tax is to be made @ 55% (round of the nearest thousands).

11. Interest of Rs. 4,000 on doubtful debts was wrongly credited to interest on loan account

12. Provide Rs. 15,000 as divided

20. Balance sheet of Diamond Ltd as on 31st March, 2009

Liabilities Rs. (In Lakhs) Assets Rs. (In

Lakhs)

Share capital Land and Buildings 110

fully paid up shares Plant and Machinery 130

Rs. 100 each 200 Plant and Trade marks 20

General Reserve 40 Stock 48

Profit and Loss A/c 32 Sundry Debtors 88

Sundry Creditors 128 Bank Balance 52

Provision for Income Tax 60 Preliminary Expenses 12

460 460

The expert valued the land and buildings at Rs. 240 lakh, Goodwill Rs. 160 Lakh and Plant

and Machinery at Rs. 120 Lakh. Oout of the total debtors, it is found that debtors for Rs. 8

lakh are bad. The profits of the company have been as follows:




The company follows the practice of the transferring 25% of profits to general reserve.

Similar type of companies earn at 10% of the value of their shares. Plant and machinery and

land and buildings have been depreciated at 15% and 10% respectively.

As certain the value of shares of the company as under:

iv) .Intrinsic value method.

v) Yield value method

vi) Fair value method

21. Following information is obtain from the books of ‘x’ private Ltd for the year ended 31st

March, 2009

Sales Rs. Rs. Rs.

April 1,20,000 August 1,80,000 December2,10,000

May 1,50,000 September 2,00,000 January 2,50,000

June 1,70,000 October 2,20,000 February2,90,000

July 1,60,000 November 1,50,000 March 3,00,000

Expenses including depreciation for the year

Rs.

Salaries 1,09,500

Traveling 21,600

Advertisement 8,000

Bad debts 2,300

Director’s fee 3,500

Miscellaneous exp 6,000

Contribution to P.F., E.S.I, etc 5,250


Depreciation 27,000

Audit fees 2,500

Selling commission 24,000

Sales invoices were prepared at cost plus 25% up to June, 2008 and thereafter at cost plus 33

1/3 %. The company was incorporated on 1st August 2008 by taking our the running business

of a partnership with effect from 1st April, 2008. Your required to prepare the profit and loss

account of the company for the year ended 31st March, 2009 showing pre-incorporation and

post-incorporation including your basis of allocation.

SECTION - B


4 x 5 = 20 M

22. Write about Accounting Standard – 3.

23. From the following information calculate the valuation of goodwill

The net profits of a company for the five years are: 2009- Rs. 80,000/-; 2010 – Rs. 90,000/-

2011 – Rs.94,000/- ; 2012 - Rs 80,000/- and 2013 – Rs. 96,000/-. The capital employed in the

business is Rs. 800,000/- on which a reasonable return of 10% is expected.

24. X ltd. As 10,000 shares of Rs. 100 each. The board of directors as resolved to issue 2 bonus

shares of Rs. 100 each for every 5 shares in the company. From the following information

write the journal entries for the issue of bonus shares:

General Reserve Rs. 2,00,000

Profit and Loss A/c Rs. 1,50,000

Shares premium A/c Rs. 1,50,000

25. Need for valuation of Shares

26. What is capital Reserve and reserve capital?

27. Slip system of posting?

SECTION - C


28. Yield method?

29. Interim dividend?

30. Accounting standards board?

31. Non-Banking Assets

32. Sales Ratio


RAJAHMUNDRY




Objectives:




Introduction – Basic concepts – Brief History of Income Tax - Legal Frame Work -

Definitions – Residential Status (Problem) Income - Scope of Total Income - Types

of Income- Indian Income- Foreign- Income- Exempted incomes- Agriculture

income- Incidence of Tax (Problem)

.Unit –II: Income from Salary

Heads of Income – Income from Salary – Salary – Allowance- fully taxable, partially taxable,

fully exempted allowances – Perquisites- taxable in all cases, taxable in certain cases and

exempted in all cases – Profit in-lieu of Salary

Unit – III: Income from House Property

Income from House Property-exempted incomes from House Property- computation of Annual Value

– different Types of Rental Values – Deductions

Unit- IV: Introduction to Auditing

Meaning – Definition and Objectives of Auditing – Types of Audit – Audit process and

Procedure – Audit Planning and Programming –

Unit-V: Internal check and Vouching

Internal Check – Internal Audit and Internal Control – Vouching - Preliminaries in

commencing a new audit

Blue Print:


Essay

15 M

Short

5 M

Essay

15 M

Short

5 M

Very Short

2 M

1 Introduction 1 1 1 1

2 Income from Salary 1 1 1 1

3 Income from House Property 1 - 1

4 Introduction to Auditing 1 1 1

5 Internal check and Vouching 1 1 1


RAJAHMUNDRY

III B. COM – V - SEMESTER END EXAMINATION

Module – 23: MANAGEMENT ACCOUNTING - 1

Time: 3 Hours Max

Marks: 75

SECTION - A


1. Mr. X a foreign national comes to India for the first time on 15-6-2009. During

the financial year 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 and 2015-16, he

stayed in India for 120 days, 115 days, 15 days, 191 days, 124 days and 80 days

respectively. Determine his Residential Status for the assessment year 20016-17.

2. Sri Kali Prasad working as Branch Manager at Vijayawada in a Chennai based

Company, TVS Motors Ltd. From the following particulars furnished by him

calculate the taxable salary income for the assessment year 2016-17. Basic Salary,

Rs. 11,500; Bonus per annum Rs.26,000; Dearness Allowance Rs.2000 per

month; City Compensatory Allowance Rs.2500 per month; Entertainment

Allowance Rs.1600 per month; House Rent Allowance Rs.3500 per month (Rent

paid by him in Vijayawada is Rs.2200). His employer provided the following

facilities: Cell phone bills for personal use Rs.18000; Electricity Bill Rs.10000;

Water Bill Rs.1500; Club Bills Rs.7500. He was given a watch worth Rs.2000 on

his birthday and a cash of Rs.4000 for achieving sales target. He was provided

with a small car for office and personal use and all the expenses are borne by

employer.

3. Smt. Kusuma kumari is the owner of a house property in Delhi. From the

following particulars given by her calculate the taxable income from house

property for the assessment year 2015-16. Rents received from house property

Rs.10,80,000. Fair Rental Value Rs.9,50,000, Municipal Rental Value

Rs.9,00,000. The following are the taxes paid on the house property. Muncipal

Taxes 15% of Municipal Rental Value, Sewage Tax Rs.15,000, Interest on loan

borrowed for purchase of house property Rs.84,000( Instalment due to bank

Rs.12,000), Interest on loan for repairs to house property Rs.7,500, Interest on

loan borrowed for payment of municipal taxes and other taxes Rs.18,285.

4. What do you mean by auditing? Discuss its objectives.

5. What is the Internal Control? Why to have Internal Control? Explain the elements

of a good system of Internal Control.

SECTION - B


6. Compute Mr. Chandu taxable income if he is (a) Resident, (b) Not an Ordinary Resident

and (c) Non-resident.

6. Income from house property in Canada received in U.S.A Rs. 22,000/-

7. Income from a Godam in Canada received in India Rs. 58,000/-

8. Interest on securities in Canada (30% of which received in India) Rs. 69,000/-

9. Dividends received from Indian company Rs. 58,000/-

10. Income from other source in India but received in abroad Rs. 30,000/-

7. Sri. Prakash Rao is working in a limited company in Vijayawada (Population

12,00,000). His salary particulars are as follows: Basic Pay Rs.10,000 p.m., D.A.

Rs.2,000 p.m. HRA Rs.4,000 p.m.(rent paid by him is Rs.3,500p.m.)

Entertainment Allowance is Rs.1,500p.m. In the last 3 months Rent free

accommodation is provided in his own building instead of HRA. Compute his

Gross Total Income for the previous year ending 2015-16. (Assessment Year

2016-17.)

8. Give ten examples of Incomes which are totally exempted from Tax.

9. Define the term Allowance and explain the various types of Allowances.

10. ‘Audit begins where accountancy ends’. Explain

11. Explain procedure relating to vouching of salaries.

SECTION - C


12. Agriculture income

13. Perquisites- taxable in all cases 14. Standard deduction

15. Internal Audit

16. Discuss the scope of audit.


RAJAHMUNDRY III B. COM / B.A – V - SEMESTER SYLLABUS





Unit –I: Contracts : 3. Agreement and Contract: Definition and meaning - Essentials of a valid contract –

types of contracts.

4. Offer and Acceptance: Definition – Essentials of a valid offer and acceptance –



3. Consideration: Definition and importance – Essentials of valid consideration – the



4. Consent: Free Consent – Flaw in Consent: Coercion – Undue influence – Fraud –



5. Legality of object and consideration:– illegal and immoral agreements –

agreements opposed to public policy.

6. Agreements expressly declared to be void – wagering agreements and contingent

contracts.

7. Discharge of a contract – various modes of discharge of a contract – performance

of contracts.

8. Breach of a contract – types – remedies for breach of a contract


3. Contract of sale: Definition - features – definition of the term goods – types of

goods – rules of transfer of property in goods – differences between sale and

agreement to sell.


1. Rights of an unpaid seller.

4. Conditions and warranties – meaning and distinction – express and implied


Suggested Books:










Blue Print


Essay

15 M

Short

5 M

Very Short

2 M

1 Contracts 1 2 1






RAJAHMUNDRY III B. COM / B.A – V - SEMESTER END EXAMINATION



SECTION - A







SECTION - B








SECTION - C


28. Communication?

29. Fraud?






Module – 19: COST AND MANAGEMENT ACCOUNTING - 1 Max. Marks : (75+25) P.P.W. :(4+1 hours ) Objectives:

1.To impart conceptual knowledge of costing and management accounting

2. To train the students in finding the cost of products using different methods of

costing


Cost Accounting: definitions, features, objectives, functions, scope, advantages

and limitations. Management Accounting: definitions, features, objectives,

functions, scope, advantages and limitations. Relationship between cost,

management and financial accounting Cost concepts-Cost classification -

preparation of cost sheet. Relationship of costing department with other

departments.

Unit-II: Material Cost.

Material Cost: direct and indirect material cost, Inventory control techniques-

stock levels, EOQ, ABC analysis. Issue of materials to production- pricing

methods-FIFO, LIFO with base stock, average methods.

Unit-III: Labour Cost and Overheads

Labor cost: direct and indirect labor cost- methods of payment of wages

including incentive plans –Halsey and Rowan plans, Tailors Piece Rate method.

Overheads: features, classification, methods of allocation and apportionment of

overheads.

Unit-IV Job and Contract Costing.

Single or Output Costing, Job and contract costing: Features, costing process-

computation of cost

Unit-V: Process Costing

Process Costing: features, treatment of normal and abnormal losses, preparation

of process cost accounts (excluding equivalent products and inter process profits)


Operating Costing


as stated below.

5. Problem from the topic of Issue of Materials or payment of wages.

6. Problem from the topic of Allocation and Apportionment of overheads.

7. Problem from the topic of Quotation Cost sheet.

8. Problem from the topic of Process Costing

Suggested Readings:










Blue Print:


Essay

15 M

Short

5 M

Essay

15 M

Short

5 M

Very Short

2 M


2 Material Cost- Pricing Methods 1 - - - 1

Material Cost- Ordering Levels 1

3 Labour Cost - 1 - 1 -

Overheads 1 - - - 1

4 Contract Costing 1 - - - 1

Job Costing - 1

5 Process Costing 1 - - 1 1



Module – 19: COST AND MANAGEMENT ACCOUNTING - 1

Time: 3 Hours Max

Marks: 75

SECTION - A


1. Discuss the different methods of wage payment of labour?

2. A B C Chemical Company Ltd produced three chemicals during the month of July by three

consecutive processes in each process 2% of the total weight put in is lost and 10% is scrap

which from processes 1) and 2) realizes Rs. 100/- a ton and from process 3). 20% a ton. The

products of three processes are dealt with as follows:

Process – I Process – II Process – III

A B C

Passed on to the next process 75% 50% --

Send to warehouse for sale 25% 50% 100%

Expenses incurred: Rs. Tons Rs. Tons Rs.

Tons

Raw Materials 1,20,000 1000 28,000 140 1,07,840

1348

Manufacturing wages 20,500 -- 18,520 -- 15,000

--

General Expenses 10,300 -- 7,240 -- 3,100

Prepare process cost accounts

3. The following yearly charges are incurred in respect of a machine in a shop, where manual

labour is almost nil and where work is done by means of 5 machines of exactly similar type

and specifications

j) Rent and Rates(on the basis of floor area) Rs. 4,800

k) Deprecation on each machine Rs. 500

l) Repairs and Maintenance for 5 machines Rs. 1,000

m) Power consumed(as per meter @ 5 paise per unit) Rs. 3,000

n) Electric charges for the shop Rs. 450

o) Attendance – 2, Attendance, looking after 5 machines paid Rs. 60/- p.m each

p) Supervisor looking after 5 machines and is paid Rs. 250/- p.m each

q) Sundry supplies for the shop Rs. 450

r) Hire purchase installments for the machine(including Rs. 300/- for interest) Rs.

1200/-

The machine uses 10 units of power per hour calculate the machine hour rate.

4. The Received side of the Stores Ledge Account shows the following particulars

Jan 1 Opening Balance 500units @ Rs.4/-

Jan 5 Received from Vendor 200units@Rs. 4.25

Jan12 Received from vendor 150units@ Rs 4.10

Jan 20 received from vendor 300 units @ Rs. 4.50

Jan 25 Received from Vendor 400units@ 4

Issue of materials were as fgollows:

Jan.4 – 200units; Jan 10 – 400 units; Jan 15 – 100 units; Jan 19 – 100 Units; Jan 26 – 200

units; Jan 30 -250units. Issues are to be priced on the principle of ‘First in First out’

5. Following was the expenditure on a contract for Rs. 6,00,000/- commenced in February 2014

Materials Rs. 120,000/-; Wages Rs. 164,400; Plant Rs. 20,000/-; business Charges Rs.

8,600/-

Cash received on account to 31st December, 2014 amounted to Rs. 240,000/- being 80% of

work certified; the value of materials in hand at 31-12-2014 was Rs. 10,000/-. Prepare the

Contract Account for 2014 showing the profit to be credited to the year’s profit and Loss

Account. Plant to be depreciated at 10%.

SECTION - B


4 x 5 = 20 M

6. Cost classification by function?

7. From the following information, calculate the labour turnover rate and labour flux rate:

Number of workers at the beginning of the year 3,800; Number of workers at the end of the

year 4,200. During the year 40 workers leave while 160 workers are discharged. 600 workers

are required during the year, of these 150 workers are received because of leavers and the rest

are engaged in accordance with an expansion scheme.

8. Rowan Plan - Advantages?

9. Calculate the minimum stock level, maximum stock level, re-ordering level and average

stock level from the following information.

Minimum consumption 100 units per day; maximum consumption – 150

units per day

Normal consumption -120 units per day re-order period : 10-15 days

Re-order quantity -1500 units normal re-order period – 12

days.

10. Features of job costing?

11. Work in progress.?

SECTION - C


12. E.O.Q?

13. Labour Turnover

14. Abnormal gain Account?

15. Absorption of over heads

16. Cost plus contract


RAJAHMUNDRY


ELECTIVE-III:

Module - 27: DATABASE MANAGEMENT SYSTEM - 1

This Elective group for B.Com Computer Application (Vocational) students only

------------------------------------------------------------------------------------------------------------------

Time: 3 Marks: 100 (75+25)

P.P.W: 5 (4+1)

Paper-11

DATABASE MANAGEMENT SYSTEM

UNIT- I :

Database Systems – Evolution of File Oriented Systems - Database Models – Database

System Components – Database Systems in the Organization – Data sharing Strategic

UNIT- II :

Database Planning - Database and Management Controls – Risks and Costs and

Databases – Database development

UNIT- III :

Database design – Principles of Conceptual Database Design – Conceptual Data Models

– Aggregation – Modeling conceptual Objects vs. Physical Objects

UNIT- IV :

Relational Data Model – Fundamental Concepts – Normalization – Transforming a

Conceptual Model – Relational Model – Relational Database Implementation –

Relational Algebra and Calculus.

Prescribed Text Books:

Peter Rob, Carlos Coronel, Database Systems Design, Implementation and

Management, Seventh Edition, Thomson, 2007.

Reference Text Books:

1. Elimasri/Navathe, Fifth Edition, Fundamentals of Database Systems , Pearson

Addison Wesley 2007.

2. Raman A Mata – Toledo/ PanlineK.Cushman, Schaum’s Outline series, Database

Management Systems, Tata McGraw Hill, 2007

3. C J Date, A.Kannan, S.Swamynathan, Eight Edition, An Introduction to Database

Systems, Pearson Education (2006).

3. 4. Michel Kifer, Arthur Bernstein, Philip M. Lewis, Prabin K. Pani Graphi,

Database Systems: An application oriented Approach, second edition, Pearson

education, (2008).

4. 5. Atul Kahate, Introduction to Database Management Systems, Pearson

Education, (2006).

5. 6. Paneer Selvem, Introduction to Database Systems.

GOVERNMENT COLLEGE (AUTONOMOUS), RAJAMAHENDRAVARAM

(Accredited by NAAC “A” Grade)


III B.Com (Vocational)

MODEL QUESTION PAPER (W.E.F 2016-2017)

PAPER – III : DATABASE MANAGEMENT SYSTEM

SEMESTER – V

Time : 3 Hrs Max Marks : 75M

………………………………………………………………………………………………

SECTION – I

Answer any Four of the following : 4X10=40 M

1. Explain the role and advantages of DBMS

2. What is Entity-Relationship model ? Explain its advantages and disadvantages

3. What is Tuple Relational Calculus ? Explain with suitable examples

4. What is an Extended Entity Relationship Model ? Explain entity super types

and sub types

5. What is Normalization? What is the need for normalization.

6. Explain different Data Models and their importance

7. Explain about Conventional File processing system ? What are its drawbacks

8. Explain about Relational Algebra

SECTION –II

Answer any Five of the following : 5X5=25 M

9. Explain the DBMS functions

10. What are the three levels of Database Architecture ? Explain.

11. What is a constraint ? Write short notes on integrity Constraints with

examples

12. Describe the components of an E-R Diagram

13. Explain Codd’s relational database rules

14. Explain about Database Administrator

15. Explain about 2NF and 3NF

16. Explain various keys and relational database model

SECTION –III

Answer ALL Questions 5X2=10 M

17. What is a Data Dictionary

18. What are relationships ? Give some example

19. What is denormalization

20. What is functional dependency

21. What is BCNF


RAJAHMUNDRY III B. COM(VOC) – V - SEMESTER SYLLABUS

ELECTIVE-IV: Module -28 : OBJECT ORIENTED PROGRAMMING IN JAVA - 1


------------------------------------------------------------------------------------------------------------------

Time: 3 Marks: 100 (75+25)

P.P.W: 5 (4+1)

UNIT- I :

Fundamentals of Object Oriented Programming – Object Oriented paradigm – Basic

concepts of Object Oriented Programming – Benefits of OOP – Applications of OOP

UNIT- II :

Java Evolution – Java Features – How java differs from C and C++ - Java and Internet –

Java and World Wide Web – Web Browsers – Hardware and Software Requirements –

Java Environment – Overview of Java Language – Simple Java Program – Java Program

Structure – Java Tokens – Java Statements – Implementing a Java Program – Java Virtual

Machine – Command Line Arguments

UNIT- III :

Constants – Variables and Data types – Declaration of Variables – Giving Values to

variables – Scope of Variables – Symbolic Constants – Type Casting

UNIT- IV :

Operators and Expressions – Arithmetic Operators – Relational Operators – Logical

Operators – Assignment Operators – Increment and Decrement Operators – Conditional

Operators – Bitwise Operators – Special Operators – Arithmetic Expressions –

Evaluation of Expressions – Precedence of Arithmetic Operators – Operator Precedence

and Associativity


1. E.Balagurusamy, Programming with Java.

2. Herbert Schildt, Java Complete Reference


1. Kathy Sierra and Bert.Bates, Your Brain on Java

2. Chris Batess, Web Programming Building Internet Applications, Second Edition,

Wiley, 2007.

3. Bhave, Programming with Java






PAPER – III :JAVA LANGUAGE

SEMESTER – V


………………………………………………………………………………………

SECTION – I


1. Explain the basic concepts of Object Oriented Programming

2. Explain the features of Java Programming Language

3. Explain about Java Program structure with simple example

4. How to Implement a Java Program ? Explain .

5. Explain the different data types in Java

6. Explain various types of Operators in Java

7. Explain the Precedence and their associativity of operators in Java

8. What is a Web Browser ? Explain various types of Web Browsers

SECTION –II


9. Explain the applications of OOPs

10. What are the difference between Java and C++

11. How various Java Tools are used in the application on development

12. Write a Java Program to find the factorial of a given number

13. Explain the relation in between Java and WWW

14. What are Constants ? Explain about different types of Constants

15. How to declare variables ? Explain with examples

16. Explain Type Casting with example

SECTION –III


17. What are Command Line Arguments

18. What is Internet

19. What is WWW

20. What is a token

21. What is Conditional Operator in Java





OBJECTIVES : 1. To provide the knowledge relating to the Accounting Standards.




UNIT-I: Amalgamation

Amalgamation -- In the nature of merger and purchase – Calculation of

purchase consideration -Treatment in the books of transferor and

transferee (as per Accounting Standard 14, excluding inter- company

holdings) Recording of transactions relating to mergers using computers.

UNIT-II: Internal Reconstruction

Internal Reconstruction - Accounting Treatment– Preparation of final statements

after reconstruction.. Recording of transactions relating to Internal Reconstruction

using computers

UNIT-III: Accounts of Insurance Companies

Life Insurance Companies –Preparation of Revenue Account, Proft and loss

account , Balance Sheet and Valuation Balance Sheet.

General insurance Preparation of final accounts-with special reference to

fire &marine insurance only.


Liquidation procedure

Blue Print:


Essay

15 M

Short

5 M

Essay

15 M

Short

5 M

Very Short

2 M

1 Amalgamation 1 1 1 2

2 Internal Reconstruction 1 1 1 1

3 Accounts of Insurance Companies- Life

Insurance ( Revenue a/c)

1 1 1 2

4 Accounts of Insurance Companies-

General Insurance ( Revenue a/c)

1 1

Suggested Readings:


Chand &sons








co.







RAJAHMUNDRY




SECTION - A


1. The young India life insurance Ltd had a paid up capital on Rs. 2,50,000 divided into

25,000 shares of Rs. 10 each. Its net liability on all contracts in force as on 31-3-2009 was

Rs. 22,50,000 and on 31-3-2008 this liability was Rs. 20,00,000. From the following

figures extracted from its books for the year ended 31-3-2009 prepare revenue account.

The company has paid an interim bonus of Rs. 1,10,000 and 20% of the surplus is to be

allocated to share holders 10% to the catastrophe reserve and the balance being carried

forward

Rs. Rs.

Life fund 24,50,000 Annuities paid 10,000

Premiums less reinsurance Commission 54,000

Premiums 13,80,000 Surrenders 85,000

Interest, Dividends and Rent7,50,000 Surplus on revaluation of reversions 4,000

Fines and Fees 4,000 reinsurances irrecoverable 1,000

Income Tax 1,18,000 Claims less reinsurance claim 8,90,000

Management expenses 1,75,000 consideration for annuities granted 45,000

2. From the following particulars you are required to prepare fire revenue account for the

year ended on 31-3-2009

Rs. Rs.

Claim paid 4,80,000 additional reserve for

Claims out standing unexpected risk 20,000

on 1st April 2008 40,000 reinsurance recoveries of claims 8,000

Claims intimated but not accepted

On 31st March 2009 10,000 Sundry expenses regarding claim 5,000

Claims intimated and accepted

Not paid on 31st March 2009 60,000 Loss on sale of motor car 5,000

Premium received 12,12,000 bad debts 3,000

Reinsurance premium paid 1,20,000 Refund of double taxation 5,000

Commission 2,00,000 Interest and dividends 6,000


Ceded 10,000 Income Tax deducted thereon 1,000


Accepted 5,000 Legal expenses regarding claims 3,000

Expenses of Management 3,17,000 Profit on sale of investment 2,000

Reserve for unexpired risk

On 1st April 2008 4,00,000 rent of Staff quarters deducted

From salaries 2,000

Depreciation on furniture 6,000

You are required to provide for additional reserve for unexpired risks at 1% of the net

premium in addition to the opening balance.

3. Following is the balance sheet of abc company


Capital: Land and Buildings 1,20,000

20,000 Share of Plant & Machinery 1,50,000

Rs. 100 each 2,00,000 Work in progress 30,000

Debentures 1,00,000 Stock 60,000

Creditors 30,000 Furniture & fittings 2,500

Reserve fund 25,000 Debtors 25,000

Workmen’s Cash at Bank 12,500

Compensation fund 10,000 Cash in hand 100

Dividend equalization fund 10,000

P & L App A/c 5,100

Depreciation provision land

and Building 20,000 ________

4,00,100 4,00,100

The company is amalgamated in the nature of purchase by xyz company ltd. on the above

date. The consideration for the amalgamating the company is taking over the over the

debentures the trade liability and a payment of Rs. 7 in cash and one share of the face value of

Rs. 5 in XYZ company Ltd. (Market value Rs. 8 per share) in exchange for one share in abc

company ltd. the cost of liquidation Rs. 500 is to be met by the purchasing company.

Pass the journal entries in the books of both companies and show how the purchase

consideration is arrived at

4. Vikram Co Ltd has balance sheet as on 31st December, 2009


Share capital: Goodwill 2,00,000

4,000 preference Buildings 2,20,000

Share of Rs. 100 each 4,00,000 Machinery 1,80,000

6,000 equity shares of Stock 1,60,000

Rs. 100 each 6,00,000 Debtors 1,80,000

Creditors 2,00,000 Cash 20,000

P & L A/c 2,40,000

12,00,000 12,00,000

Considering its financial position a capital reduction scheme is decided as follows:

a). Rs. 100 equity and preference shares are to be reduced to Rs. 50

b). The amount is to be used to write off goodwill and P&L A/c

c). Buildings are to be reduced by Rs. 30,000 and machinery by Rs. 20,000

d). The balance is to be used to make provision for bad debts Rs. 10,000 utilised for creating

provision for doubtful debts.

Pass entries to implement the scheme and prepare balance sheet

5. Explain the methods used for the calculation of purchase consideration?


4 x 5 = 20 M

6. Explain the differences between Internal Reconstruction and External Reconstruction?

7. Explain the following term

i). Surrender Value.

ii). Bonus in Reduction of Premium

8. Explain the types of Amalgamation?

9. What important points should be kept in mind in preparing the annual accounts of

general insurance companies?

10. XYZ Co. Ltd had the following capital 10,000 equity shares of Rs. 10 each. Fully paid up

1,000 6% preference shares of Rs. 100 each fully paid. The company resolved to reduce

the equity shares by Rs. 6 each and preference shares to Rs. 60 each. The amount thus

available was utilized to write off goodwill worth to Rs. 40,000. Give the journal entries.?

11. A Life insurance company gets its valuation made once in every two years. Its Life

assurance fund on 31 st march 2014, amounted to Rs. 41,40,000/- nbefore providing Rs.

30,000/- for the shareholders dividend for the year 2013-14. Its actuarial valuation due on

31st March 2014 disclosed a net liability of Rs. 40,40,000/- under assurance annuity

contrascts.

12. An interim bonus of Rs. 60,000/- was paid to the policy holders during the year ending

31st March, 2014. Prepare a statement showing the amount now available as bonus to

policy holders.

SECTION - C


13. IRDA?

14. Merger?

15. External Reconstruction?

16. Polling of interest method

17. Capital reduction?


RAJAHMUNDRY




Objectives:



Unit-I: Profit and Gains from Business & Profession.

Introduction – Charging Provisions – Computation – Expenses which can be debited -

Maintenance of Accounts - Depreciation

Unit-II: Capital Gains & Income from Other Source.

Basic Concepts – Computation of Capital Gain – Short-term Capital Gain & Long-Term Capital

Gain- Treatment of Capital Losses – Exempted Capital Gains – Tax on Capital Gains

Income from Other Sources – General Incomes – Specific Incomes – Deductions allowed u/s 57.

Unit-III: Assessment of Individual Income – Tax Management

Clubbing of Incomes – Set off and Carry forward of Losses – Deductions from Gross

Total Income – Computation of Total Taxable Income -Assessment of Individual Income

– Tax Management.

Unit-IV: Verification and Valuation of Assets and Liabilities

Verification and Valuation of Assets and Liabilities- meaning- definitions – Objectives of

Verfication of Assets- valuation of Assets and Liabilities -

Unit-V: Appointment, Rights and Liabilities, Auditor’s Report:

Auditors - Qualifications, Disqualifications, Appointment and Removal of a Company

Auditor – Duties and

Rights of a Company Auditor – Liabilities of a Company Auditor – Preparation of an Audit

Report.

Blue Print:


Essay

15 M

Short

5 M

Essay

15 M

Short

5 M

Very Short

2 M

1 Profit and Gains from Business &

Profession

1 - - - 1

2 Capital Gains & Income from

Other Source

1 1 1 1

3 Assessment of Individual Income –

Tax Management

1 1 1

4 Verification and Valuation of Assets

and Liabilities

1 1 1

5 Appointment, Rights and Liabilities,

Auditor’s Report

1 2 1










RAJAHMUNDRY




SECTION - A


1. Profit and Loss account of M/S Raju & Company

General expenses 7000 Gross Profit 140,000

Fire Insurance Premium 2000 Bad Debts 4000

Bad debts 1000 Interest from Govt. 4000

salaries 65000

Rent received from

employees 12000

Advertisement ( In Cash) 22,250

Interest from debtors for

delayed payment 6000

Propritor’s Salary 12500

Interest on capital 3000

Motar car expenses 750

166000 166000

General expenses include Rs.4000/- paid as compensation to an old employee whose

services were terminated the interest of the business and Rs. 2200/- by way of help to a

poor students. Depreciation calculated according to the rates comes to Rs. 2900/- sales

tax was paid on 1-5-2015. Date of filing of return is 31-7-2015. Compute business

income.

2. Ms. Veena sold a residential building at Jodhpur for Rs. 11,00,000/- on 1-11-2014. The

building was acquired for Rs. 110,000/- on 1-11-1996. She paid brokerage @ 2% at the

time of sale of the building. She invested Rs. 3.6 lakhs in purchase of a residential

building in March 2015 and deposited Rs 2 lakhs in National Highways Authority of

India Bounds in March 2015. Computer her taxable capital gain: cost of Index : 1996-97

– 305 and 2014-15 - 1024

3. Mr. Raman, a Chartered Account is living at Kanpur and is carrying on his profession

there. For the previous year 2015-16 he has supplied the following particulars compute

his total income for the assessment year 2016-17.

Professional gain 52,400

Rent received from a house at Delhi 18,000/-p.a

Municipal taxes 1500/-p.a

Long term capital gain 10,000

Part time salary as lecturer in taxation laws 25,000/-

Interest on Govt. Securities 19,000

4. Explain the Problems at the times of Valuations of Assets and Liabilities?

5. What are the Audit objectives of General Financial Statements?

SECTION - B


6. Long –term capital gain

7. Deduction u/s 80c

8. What are the income of other persons to be included in the total income of an

individual

9. Compute the taxable capital gain from particulars given below:

(iv) Net consideration of a residential house Rs. 20,00,000/-

(v) Cost of acquisition of this house Rs. 2,30,000/-

(vi) New House Acquired on 1-9-2015 for Rs. 2,00,000/-

10. Responsibilities and Duties of Auditor in Non-Trading concern?

11. Explain the types of Audit Report?

12. Removal of a Company Auditor

SECTION - C


13. Profession

14. Income from Dividends

15. Total income

16. valuation of Assets

17. Qualifications of Auditors

COLLEGE(AUTONOMOUS), RAJAHMUNDRY

III B. COM / B.A – VI - SEMESTER SYLLABUS

























Suggested Books:










Blue Print


Essay

15 M

Short

5 M

Very Short

2 M




4 Company Law 1 2 1



RAJAHMUNDRY

III B. COM / B.A – VI – SEMESTER END EXAMINATION


Time: 3 Hours Max

Marks: 75

SECTION – A







SECTION - B








SECTION - C



29. Trade Secrets?





RAJAHMUNDRY




Objectives:

1. To equip basic skills of analysis of financial information to be useful to the

management

Unit-I: Financial Statement Analysis

Financial Statement Analysis – Meaning- Features- Objectives-Advantages -

Limitations-Different Types of Financial Statements – Preparation and Presentation

of Financial Statement – Comparative Statements – Common size Statements and

Trend Analysis.

Unit-II: Marginal Costing

Marginal Costing – Concept of Marginal Costing – Features-Advantages and

Limitations – Cost Volume Profit Analysis – Break- Even-Point- Decision Making.

Unit-III: Budgetary Control

Budgetary Control – Concepts of Budgets – Objectives – Advantages, Limitations

and Essentials of Budgets and Budgetary Control – Classification of Budgets –

Flexible Budgets – Control Budgets – Organization of Budgetary Control

Unit-IV: Standard Costing

Standard Costing – Meaning – Advantages and Limitations – Preliminaries for

Establishing a system of Standard Costing – Variance Analysis – Material Variance

– Labour Variance

Unit-V: Funds Flow and Cash Flow Analysis

Funds flow Analysis- meaning of Fund – Flow of Fund – Objectives – Difference

between Funds Flow Statement and Income Statement - Transactions that will not

Affect the Flow of Fund – Schedules of Changes in Working Capital – Funds

from Operation – Funds Flow Statement.

Cash flow Analysis (as per AS-3 )- Meaning of Cash Flow Statement –

Usefulness of Cash Flow Statement – Limitations of Cash Flow Statement –

Preparation of Cash Flow Statement


Variance Analysis


as stated below.

5. Problem from the topic of Fixed, Flexible Budget

6. Problem from the topic of Break Even Analysis

7. Problem from the topic of Funds Flow Analysis


Suggested Readings:










Blue Print:


Essay

15 M

Short

5 M

Essay

15 M

Short

5 M

Very Short

2 M

1 Financial Statement Analysis 1 1 - - 1

2 Marginal Costing 1 - - 1 1

3 Budgetary Control 1 - 1 -

4 Standard Costing 1 - - - 1

5 Funds Flow Analysis - 1 1 - 1

Cash Flow Analysis - - 2 1


RAJAHMUNDRY



Time: 3 Hours Max

Marks: 75

SECTION - A


1. The following data relates to the working of a factory:

Fixed Costs: at capacity 50%

Depreciation Rs. 14,000

Rent Rs. 12,000

Salaries Rs 16,000

Variable Costs:

Materials Rs. 40,000

Labour Rs. 50,000

Other expenses Rs. 60,000

Proposed Sales:

Capacity Sales Rs.

60% 2,00,000

80% 2,80,000

90% 3,20,000

100% 3,80,000

Prepare a flexible budget and fore cast profit of 60, 80, 90, and 100% capacity.

2. You are given the following data for the year 2010 of XYZ Co.Ltd

Variable cost 6,00,000 60%

Fixed cost 3,00,000 30%

Net profit 1,00,000 10%

10,00,000 100%

Find out a). Break Even Point. b). IP/V Ratio. C). Margin of Safety

3. From the following information calculate material variances

Standard price Rs. 3 per unit.

Actual price Rs. 3.25 per unit

Standard quantity 500 units and actual quantity used 489 units.

4. Following are the Balance sheet of sheela company ltd and shanty company ltd as on 31-12-

2015.

Liabilities Sheela co.

ltd

Shanti

co. ltd Assets

Sheela

co. ltd

Shanti

Co. ltd

Equity share capital

12% Debentures

10% Pref share

capital

Reserves & surplus

4,00,000

2,00,000

4,00,000

2,00,000

1,00,000

6,00,000

4,00,000

5,00,000

2,40,000

1,40,000

Land & Building

Plant and

machinery

Investments

Stock

1,60,000

6,00,000

2,00,000

3,00,000

2,00,000

2,40,000

12,50,000

4,00,000

4,00,000

2,40,000

Dividend provision

Sundry creditors

Bank overdraft

3,00,000

--

8,20,000

1,00,000

Sundry debtors

Cash & Bank

balance

1,40,000 2,70,000

16,00,000 28,00,000 16,00,000 28,00,000

Compare the financial position of the two companies with help of common size balance sheets

and comment.

5. Describe briefly three different types of standard which may be used as the basis for a

standard costing system.

SECTION - B Answer any FOUR Questions from the following 4 x 5 = 20 M

6. What is the need of analyzing the financial statement?

7. The balance sheet of S Ltd as on 31st March, 2004 and 31st March, 2005 are as follows:

Liabilities 2004. 2005 Assets 2004 2005

Creditors 4,00,000 44,000 Cash 10,000 7,000

Mrs Loan 25,000 -- Debtors 30,000 50,000

Bank Loan 40,000 50,000 Stock 35,000 25,000

Capital 1,25,000 1,53,000 Machinery 80,000 55,000

Land 40,000 50,000

Buildings 35,000 60,000

2,30,000 2,47,000 2,30,000

2,47,000

Prepare statement of changes in working capital.

8. How do you calculate cash flow on operations.

9. Funds flow statement vs Cash flow statement

10. CVP analysis

11. Objectives of Budgetary control.

12. From the following information, prepare a comparative statement and comment on the

profitability.

31-3-2015 31-3-2016

Net sales

Cost of goods sold

Administration Expenses

Selling & Distribution expenses

Interest paid

Income tax

785

450

70

80

25

70

900

500

72

90

30

80

SECTION - C


13. Trend Analysis?

14. Break Even Point?

15. Idle time variance?

16. Variable Costs

17. Absorption cost?


RAJAHMUNDRY


ELECTIVE-III:

Module - 27: DATABASE MANAGEMENT SYSTEM - 2


------------------------------------------------------------------------------------------------------------------

Time: 3 Marks: 100 (75+25)

P.P.W: 5 (4+1)

Paper-11

UNIT- I :

Introduction to SQL – Data Definition Commands – Data Manipulation Commands –

Select Queries, Advanced Data Definition Commands, Advanced Select Queries, Virtual

Tables – Joining Database Tables

UNIT- II :

Advanced SQL – Relational Set Operators – SQL Join Operators, Sub queries and

correlated queries – SQL functions, Oracle Sequences - Updatable Views and

Procedural SQL

UNIT- III :

Database Design – Information System – The System Development Life Cycle – The

Database Life Cycle – Database Design Strategies – Centralized Vs Decentralized Design

UNIT- IV :

Distributed Database Management Systems – Evolution of Distributed Database

Management System – DDBMS advantages and disadvantages – Distribution Processing

and Distribution Databases – Characteristics of Distributed database management

systems – DDBMS components


Peter Rob, Carlos Coronel, Database Systems Design, Implementation and

Management, Seventh Edition, Thomson, 2007.


6. Elimasri/Navathe, Fifth Edition, Fundamentals of Database Systems , Pearson

Addison Wesley 2007.

7. Raman A Mata – Toledo/ PanlineK.Cushman, Schaum’s Outline series, Database

Management Systems, Tata McGraw Hill, 2007

8. C J Date, A.Kannan, S.Swamynathan, Eight Edition, An Introduction to Database

Systems, Pearson Education (2006).

9. Michel Kifer, Arthur Bernstein, Philip M. Lewis, Prabin K. Pani Graphi, Database

Systems: An application oriented Approach, second edition, Pearson education,

(2008).

10. Atul Kahate, Introduction to Database Management Systems, Pearson Education,

(2006).

11. Paneer Selvem, Introduction to Database Systems.






PAPER – III : DATABASE MANAGEMENT SYSTEM

SEMESTER – VI

Time : 3 Hrs Max Marks : 75 M

……………………………………………………………………………………

SECTION – I


1. Explain different commands of DDL and DML with an example

2. Explain about System Development Life Cycle

3. Explain Sub Query and correlated Sub Query with example

4. What is DDBMS ? Write the advantages and Disadvantages of DDBMS

5. Explain about Database Design.

6. What are the Characteristics of DDBMS

7. Explain about String functions and Conversion functions of SQL give an

example

8. Explain various types of Relational operators of SQL

SECTION –II

Answer any Five of the following: 5X5=25 M

9. Explain about Centralized and Decentralized design of databases

10. Explain various data types available in SQL

11. What are SQL Constraints? Explain

12. What are the relational set operators

13. Explain SQL Join Operators

14. Explain DATE and TIME functions in SQL

15. What are the various levels of data and process distribution

16. What are the features of the Distributed Database Transparency

SECTION –III


17. What is the difference between Static SQL and Dynamic SQL

18. What is a primary key

19. What are DCL commands

20. What are SQL Constraints

21. How to create a view in SQL


RAJAHMUNDRY

III B. COM – VI- SEMESTER SYLLABUS

ELECTIVE-IV:

Module -28 : OBJECT ORIENTED PROGRAMMING IN JAVA - 2


------------------------------------------------------------------------------------------------------------------

Time: 3 Marks: 100 (75+25)

P.P.W: 5 (4+1)

UNIT- I :

Decision Making and Branching – Decision Making with IF statement – Simple If

Statement – If-else Statement – Nested If else Statement –the Else if Ladder – The switch

Statement - The ?: operator

UNIT- II :

Decision Making and Looping – The while statement – The do statement – The for

statement – Jumps in Loops

UNIT- III :

Class – Objects and Methods – Defining a Class – Fields Declaration –Methods

Declaration – Creating Objects – Accessing class members – Constructors

UNIT- IV :

Methods Overloading – Static Members – Nesting of Methods – Inheritance – Overriding

Methods – Final Variables and Methods – Final Classes – Abstract Methods and Classes

– Visibility Control.


1. E.Balagurusamy, Programming with Java.

2. Herbert Schildt, Java Complete Reference


1. Kathy Sierra and Bert.Bates, Your Brain on Java

2. Chris Batess, Web Programming Building Internet Applications, Second Edition,

Wiley, 2007.

3. Bhave, Programming with Java






PAPER – III :JAVA LANGUAGE

SEMESTER – VI


…………………………………………………………………………………………

SECTION – I


1. Explain Methods Overloading with examples

2. Explain different Decision making statements with an example

3. What is Inheritance ? Explain various types of Inheritance

4. Explain Looping statements in Java with example

5. What is an Array ? How to create an Array

6. Explain the Life Cycle of Thread

7. Explain about various types of Constructors with examples

8. How does string class differ from String Buffer Class

SECTION –II


9. What are final variables and methods in Java

10. What are access modifiers in Java ? Explain.

11. Explain about string methods in Java.

12. What is the different between an application program and Applet program.

13. Explain the Applet Life Cycle

14. Write a Java program to swap two numbers

15. What are Mathematical functions in Java

16. Explain switch statement in Java with example

SECTION –III


17. What are entry controlled and exit controlled loops

18. Define break statement

19. Define Continue Statement

20. What are static members of a class in Java

21. What is multi threading.

GOVERNMENT COLLEGE (AUTONOMOUS) RAJAHMUNDRY

BBA SEMESTER - 1 MODULE 1.3:MANAGEMENT PROCESS

OBJECTIVES:

To familiarize the students with concepts and principles of Management

UNIT-I : INTRODUCTION TO MANAGEMENT 20

Hours Introduction :Meaning and importance of Management; Role and responsibilities of top,

middle and ower mangers. Functions of management. Challenges of Management in the

context of new era.

UNIT-II : PLANNING 15

Hours Planning: Concept- Significance- Process- Techniques- Problems- Planning Principles.

UNIT-III : : ORGANIZING & STAFFING 20

Hours Organizing Concept- Significance- Process- Techniques- Problems .Principles of

oraganizing. Formal and informal organizations. Organizational design.Departmentation

types: advantages and disadvantages. Span of control. Delegation of authority.Delegation

Vs. decentralization. Line and Staff Positions – Committees.

UNIT-IV : DIRECTING 20

Hours Staffing: Meaning and importance of staffing. Recruitment – Selection – interviewing –

induction. Leading: Meaning – importance of leading .Leadership Styles. Developing

leadership skills. Motivating: Meaning– importance of Motivating. Theories of

Motivation. Communicating: Meaning – importance – Process – problems of

communication. Barriers of Communication – Measures towards effective

communication.

UNIT – V: CONTROLLING 15

Hours Controlling – Importance – Process - Problems of controlling. Control as a feed back

System. Requirements of effective control. Preventive and overall controls.

SKILL DEVELOPMENT

● Different types of Organization Charts (structure).

● Chart on Staffing.

● Graphic representation of Maslow’s Theory.

● Chart on Media of Communication.

● Chart on sources of recruitment.

● Draft Control chart for different industry / business groups.

BOOKS FOR REFERENCE

1) Koontz & O’Donnell, Management.

2) Appaniah & Reddy, Management.

3) P.Subbarao, Management theory and Practice, Himalaya Publications

4) T. Ramaswamy, Principles of Management

5) T. Ramaswamy: Principles of Management

6) L M Prasad, Principles of management.

7) Karampal : Management Process & Organisational Behaviour, I.K. Intl

8) Rustum & Davan, Principles and practice of Management.

9) S V S Murthy, Essentials of Management.

10) Tripathi & Reddy, Principles of Management.

11) Kandepu : Elements of Functional Administration

12) Rekha & Vibha: Business Management

13) V.S.P Rao/Bajaj, Management process and organization.



I SEMESTER B.B.A

MODULE – 2: MANAGEMENT PROCESS

FIRST SEMESTER


PART - A


1 . Levels of Management

2. Budget

3. Delegation of Authority

4. Motivation

5. Staffing

6. Formal and Informal interviews

7. Span Of Control

8. Formal organization structure

PART - B


9. a) Explain the Functions of management?

(OR)

b) What are the various challenges of management in the context o

10. a) Explain the Process and techniques of Planning?

(OR)

b) What are the problems and principles of Planning?

11. a) Discuss about line and staff conflicts in the organizations.

(OR)

b) What is the importance of Organization design? What are the various types of

organization structures? 12 a) what are the various barriers in communication?

(OR)

b) What is meant by Motivation and Explain Maslow need hierarchy theory?

13. a) what is meant by Controlling and explain various methods of control

(OR)

b) What is the importance and explain the Process of controlling?

GOVERNMENT COLLEGE (AUTONOMOUS)

RAJAHMUNDRY

BBA SEMESTER - 1

MODULE 1.2:

MANAGERIAL ECONOMICS

Objectives: To provide basic knowledge of quantitative methods and their application to

commercial situations for decision making in business.

Unit-I: Introduction 15 Hours

Economic and not-economic activities; Business – Meaning and its importance in the

economy; Economics: Definitions – Distinction between micro and macro economics;

Concept of Utility; Cardinal and ordinal utility; Law of Diminishing Managerial utility;

Law of substitution.

Unit-II: Demand , Supply and Market Equilibrium 20 Hours

Demand: Meaning, Importance, Types o f Demand; Law of Demand; Elasticity of

Demand: Different types of elasticity of demand – Price elasticity, income elasticity,

cross elasticity and promotional elasticity – Determinants of elasticity of demand;

Supply: Meaning and importance ; law of supply; Market equilibrium; Consumer’s

surplus.

Unit-III: Production and Costs 15 Hours

Concept of Production; Production function; Distinction between short run and long run;

Law of variable proportions; Law of Returns to Scale; Concept of cost of production;

Cost function: Costs in short run and costs in long run.

Unit-IV: Market Structures and Pricing 15 Hours

Market structures: Characteristics – Perfect Competition – Monopoly – Monopolistic

Competition – Oligopoly; Pricing in various market structures during short run and long

run; Different types of pricing and pricing strategies.

Unit-V: National Income, Trade Cycles and International Trade 15 Hours

National Income; Definition – Measurement – Difficulties and problems in measurement

of national income – different concepts of national income; Trade Cycles: Definitions –

Causes – Control o Trade Cycles; Monetary policy and Fiscal Policy; International Trade:

Meaning, Theories of international trade; Concept of Balance of Payments.. Transpose of

matrices-determinants of square matrices-solving of equations by Cramers Rule and

matrix inversion method.

SKILL DEVELOPMENT

To understand the goals of Business

To understand the dynamics of demand function and forecasting

BOOKS FOR REFERENCE

1. Managerial Economics – P. L. Mehta, S.Chand Publicaitons

2. Macro Economics – Theory and Applications – D.M. Mithani, Himilaya Publishing

House.

3. Managerial Economics – Peterson and Leuris, Prentice Hall Publications

4. Business Economics – D.M.Mithani, Himilaya Publishing House.

5. A Text book on Managerial Economics- Prof. D.A.R. Subrahmanyam, & Dr. V.

HariLeela, Maruthi Book Depot, Guntur.

6. Managerial Economics - Gupta G.S. , Tata McGraw Hill.

7. Fundamentals of Business Economics - Mithani D.M. , Himalaya Publishing

House.



I SEMESTER B.B.A

MODULE – 2: MANAGERIAL ECONOMICS

FIRST SEMESTER


PART - A


1 .Economic and Non –economic Activates.

2. Law of supply

3. Elasticity of demand

4. Production function

5. Monopoly

6. Fiscal policy

7. Balance of payments

8. International trade

PART - B


10. a)Distinguish between Micro and Macro Economics

(OR)

b) Explain the law of Diminishing Marginal Utility

10. a) Explain law of Demand, bring out its Importance and Exceptions

(OR)

b) Explain different kinds of Price Elasticity of Demand

11. a) Explain the Law of Variable Proportions

(OR)

b) Explain Law of Returns to Scale.

12 a) How is price determined under Monopolistic Competition.

(OR)

b) Explain the characteristics of perfect competition. How is price determined in

long run under perfect competition?

13. a) Explain the various concepts of National Income

(OR)

b) Define Business Cycles? What are the measures necessary to control business

cycles ?


BBA SEMESTER - I

MODULE 1.1:

ACCOUNTING FOR MANAGERS – I

OBJECTIVES:

The objective of this course is to acquaint students with the accounting concepts, tools

and Techniques influencing business organizations.

Unit 1: Introduction to Accounting 20 Hours Need for Accounting – definition, features, objectives, functions, systems and bases and

scope of accounting - Book keeping and Accounting - Branches of Accounting -

Advantages and limitations-basic terminology used- – Accounting concepts and

conventions.

Accounting Process-Accounting cycle-Accounting equation classification of accounts-

rules of double entry book keeping – identification of financial transactions- Journalizing

–Posting to Ledgers, Balancing of Ledger Accounts –- Computerized Accounting:

Meaning and Features-Advantages and disadvantages of computerized Accounting

Creating of an Organization - Grouping of accounts – Creation of Accounts – creation of

inventory-creation of stock groups-stock categories, units of measurement stock items-

entering of financial transactions-types of vouchers-voucher entry editing and deleting of

vouchers-voucher numbering-customization of vouchers

Unit 2: Subsidiary Books and Bank Reconciliation Statement 20 Hours

cashbooks- simple cashbook, cashbook with cash and discount columns, cashbook with

cash, discount and bank columns, cashbook with cash and bank columns and petty cash

book. Preparation of sales register, purchase register, journal proper, debit note register,

credit note register, and different cash books including interest and discount transactions

using computers.

Bank Reconciliation Statement- Need - Reasons for difference between cash book and

pass book balances - problems on favorable and over draft balances - Ascertainment of

correct cash book balance. Preparation of bank reconciliation statement using computers.

Unit 3: Trial Balance, Final Accounts: 20 Hours

Trial Balance: meaning, objectives, methods of preparation – Final Accounts: Meaning,

features, uses and preparation of Manufacturing, Trading Account, Profit & Loss

Account and Balance Sheet-Adjusting and Closing entries. Preparation of trial balance,

trading, profit and loss account, processing of year ending and closing the books,

adjusting and closing entries and balance sheet using computers

Unit 4: Errors and Rectification: 15 Hours

Errors and their Rectification - Types of Errors – Rectification before and after

preparations of final Accounts - Suspense Account- Effect of Errors on Profit.

Rectification of errors using computers.

Unit 5: Consignment and Joint Ventures 15 Hours

Consignment - Features, Terms used Proforma invoice – Account sale Delcredere

commission -Accounting treatment in the books of the consignor and the consignee -

Valuation of consignment stock - Normal and abnormal Loss - Invoice of goods at a price

higher than the cost price.

Joint ventures -features-difference between joint venture and consignment, Accounting

Procedure – Methods of keeping records for Joint venture accounts-method of recording

in co ventures books-separate set of books method.

SKILL DEVELOPMENT

List out the accounting concepts and conventions.

List out any ten errors disclosed by trial balance

Collect the final accounts of a proprietary concern and present it vertical

form.

Prepare a Bank Reconciliation Statement with imaginary figures

BOOKS FOR REFERENCE

1) Dr. S.N. Maheswari, Financial Accounting

2) Jawaharlal & Seema Srivastava: Accounting, HPH

3) B.S Raman, Financial Accounting

4) Arulanandam – Advanced Accountancy

4) Grewal and Gupta, Advanced Accounting

5) Dr. Anil Kumar, Dr. Rajesh Kumar, B. Mariyappa; Financial Accounting

6) S. P Jain and K. L. Narang ; Financial Accounting

7) R.G. Saha, Fundamentals of Accounting

8) S Jayapandian: Financial Accounting from Zero

9) Jawaharlal and Seema Srivatsava – Financial Accounting, Text and Problems.


MODEL QUESTION PAPER 2016-2017 I SEMESTER B.B.A

MODULE – 2: ACCOUNTING FOR MANAGERS FIRST SEMESTER


60 M

PART - A


1. Explain the Advantages and Limitations of Accounting ?

2. Explain Debit note and Credit note.?

3. Explain Trial balance?

4. What is Suspense account and explain its features?

5. Explain the differences between consignment and joint venture?

6. Explain manufacturing account?

7. Define ledger and Explain the advantages of ledger?

8. Explain how to create group of accounts in computerized accounting?

PART - B


9. (A) Explain the Concepts and Conventions of Accounting?

(OR)

(B) Explain the Features, Advantages and Limitation of Computerized Accounting.

10. (A) Explain the different types of Subsidiary Books?

(OR)

(B) You are required to prepare a Bank Reconciliation Statement as on 31-12-2013 from the

following extracts from the following cash book and the pass book.

CASH BOOK(bank column only)

Date Particular Amount Date Particular Amount

Dec. 2

Dec. 3

Dec. 8

Dec.15

Dec.21

Dec.26

Dec.27

Dec.31

To Cash

To M &company

To James

To Thilak

To Cash

To Johnson

To T & T

To Jack

8,000

400

600

500

800 400

300 600

Dec.5

Dec.10

Dec. 14

Dec.20

Dec.24

Dec.31

By Mahendra

By Cash

By Shiv Raj

By Shyam

By Sukhdev

By Balance C/d

1,000

1,200

900

1,200

700

6,600

11,600 11,600

PASS BOOK

Date Particular Withdrawls

(Dr)

Deposits (Cr) Dr/Cr Balance

Dec. 2

Dec.7

Dec.7

Dec.9

Dec.10

Dec.10

By Cash

By M & Co (Cheque)

To Bank Charges

To Mahendra

By James (Cheque)

To Cash

-

-

50

1,000

-

1,200

8,000

400

-

-

600

-

Cr

Cr

Dr

Dr

Cr

Dr

8,000

8.400

8,350

7,350

7,950

6,750

Dec.14

Dec.18

Dec.18

Dec.21

Dec.30

Dec.31

Dec.31

To Shiv Raj

By Thilak

To Sundry charges

By Cash

By T & T (Cheque)

To electricity charges

By Int. on securities

900

-

50

-

-

100

-

-

500

-

800

300

-

500

Dr

Cr

Dr

Cr

Cr

Dr

Cr

5,850

6,350

6,300

7,100

7,400

7,300

7,800

II (A) From the following Trial Balance Prepare Trading a/c, Profit and Loss a/c for the

year ended 31-03-2010 and a Balance Sheet as on that data.

Debit Balances Amount Credit Balances Amount

Drawings

Freehold land and premises

Plant and machinery

Loose tools

Bills Receivable

Stock

Material Purchased

Wages

Carriage in words

Carriage out words

Coal and coke

Salaries

Rent, Rates and taxes

Discount allowed

Cash at Bank

Cash in hand

Sundry Debtors

Repairs and Replacements

Works Extensions a/c

Bad debts

Advertising

Sales returns

Gas and Water

Oil Grease and waste

Furniture

General Expanses

Printing and stationery

15,000

90,000

40,000

3,000

3,000

40,000

51,000

20,000

1,000

500

5,000

5,000

2,800

1,500

25,000

400

45,000

1,800

7,500

1,200

500

2,000

200

600

1,200

800

450

Capital

Bills payable

Sundry Creditors

Purchases returns

Goods Sold

2,03,000

3,800

40,000

2,650

1,15,000

3,64,450 3,64,450

Adjustments

1. Write depreciation on plant and machinery at 5%, Loose tools at 15% and furniture

at 5%.

2. The stock on hand on 31-03-2010 amounted to Rs : 60,000.

3. Provide 5% discount on sundry Debtors and 5% for doubtful debts.

4. Rs.1,500 were due for wages and Rs 450 for salaries for the month of march

2010.

5. The last bill of Rs;400 for taxes was for the half-year ending 30-06-2010.

(OR)

(B) Give necessary adjusting entries for the following items appearing outside the trial

balance as on 31-03-2015.

1. Closing Stock in hand on 31-03-2015 – Rs: 6000

2. Salary due but not paid Rs: 600

3. Un – expired Insurance an 31-03-2015 – Rs : 1200

4. Create provision for doubt for debts – 10%

5. Rent Received in advance Rs 360

6. Depreciation on assets – 33 1/3%

7. Bad debts Written – off – Rs : 3000

8. Create Provision for discount on debtor – 2%

9. Create Provision for discount on creditors 2%

10. Allow interest on Capital @ 10%

Other information as per Trial balance : Fixed assets Rs : 36000/-, Debtors

1,23000/-, creditors – 60000/- Capital Rs:3,00,000/-, Drawings Rs : 6000.

12. (A) A book – keeper failed to balance his Trial Balance, the credit side exceeding the

debit side by Rs 175. This amount was entered in a suspense a/c later the following errors

were discovered.

1. The total of the credit side of Ramesh a/c was overcast by Rs:100/-

2. The sales book was undercast by Rs:100/-

3. Goods worth Rs:100 purchased form Chandra were wrongly entered in the

sales book. The account of Chandra was correctly credited

4. The total of return outward book amounting to Rs 200 was not posted to the

ledger.

5. A credit balance of 755/- of rent received account was shown as 570/-

6. Goods worth Rs: 620 sold to Raj were correctly entered in the sales book, but

posted to Raj account as 260/-

Pass rectification entries and prepare suspense a/c

(OR)

(B). Give the meaning of Rectification of errors & briefly and discuss various types of

errors?

13.(A) Kamath sold goods, on behalf of vijay sales corporation on consignment basis .

On 1- 1-2014 he hand with him a stock of Rs 20,000/- on consignment.

Kamath had instructions to sell the goods at cost plus 25% and was entitled to a

commission of 4% on sales in addition to 1% del – credere commission on total sales.

During the year ended 31-12-2014 Cash sales were 1,20,000/- Credit sales were

1,05000/-. And kamath expenses relating to the consignment Rs : 3000/- being salaries

and Insurance .Bad debt, were 3000/- and goods sent an consignment Rs ; 200.000/-

prepare ledger a/cs in the books of consignor.

(OR)

(B) ‘A’ and ‘B’ entered into joint venture agreeing to share profit and losses in

the ratio of 2:1. The following transactions took place during the course of the venture

A B

a) Deposited into Joint bank Rs : 30,000 Rs : 15,000

b) Good brought in by Rs; 6,000 Rs: 3.000

c) Expenses incurred by Rs : 3,000 Rs : 1,500

d) Joint transactions : -

1) Goods bought from ‘X’ for Rs. 12,000/- and issued a current dated cheque,

from ‘Y’ on credit Rs ; 24000/-,

2) payment to ‘y‘ by Cheque in full seltlement 23,640/-

3) Expenses paid 1080/-

4) Goods sold to ‘D’ for Rs : 24000 and received a current dated cheque, to ‘E’

on credit Rs. 30,000 for 3 Months

5) ‘E’ accepted a Bill receivable which was discounted @ 18%P.a 6) ‘A’ agreed

to take over the balance of stock at an agreed valuation Rs: 1,620 Prepared ledger

accounts.


BBA SEMESTER – II

MODULE 2.1 BUSINESS ENVIRONMENT

UNIT – I: Framework of Business Environment

Concept , significance and Nature of Business Environment ; Elements of Environment :

Internal and External .

UNIT – II: Socio – Cultural and Technological Environment of Business

Elements of Socio – Cultural environment ; Elements of Technological environment ;

Research and Development ; overview of IPR(Intellectual Property Rights)

UNIT - III: Political and Legal Environment of Business

Elements of Political Environment ; Government and Business ; Legal Environment and

Business : Consumerism and Consumer Protection Act .

UNIT - IV: Economic Environment of Business

Elements of economic environment ;Economic systems ; Economic planning in India ;

Fiscal policy : Monetary .

UNIT – V: International Business environment

Elements of International Environment; Multinational Corporations (MNCs); Non –

Resident Indians ( NRIs) and Indian Corporate Sector .

RECOMMENDED BOOKS :

1. K .V .Sivaiah&V . B.M Das , Indian Industrial Economy , S .Chand & Company ,

New Delhi.

2. Francis Cherunilam , Business Environment , Himalaya Publications.

3. Suresh Bedi, Business Environment, Excel Books, New Delhi.


BBM SEMESTER – II

MODULE 2.2 QUANTITATIVE METHODS FOR MANAGERS

UNIT - I: INTRODUCTION TO BUSINESS: Meaning-definition-functions-importance and limitations of statistics-Collection of data-

Primary and Secondary data-Schedule and questionnaire-Frequency distribution-

Tabulation- Diagram and graphic presentation of data (One Dimensional and Frequency

curves)

UNIT - II: MEASURES OF CENTRAL TENDENCY AND DISPERSION:

Definition, objectives and characteristics of measures of central tendency- types of

Averages –Arithmetic Mean, Geometric Mean-Harmonic Mean-Median-Mode-Quartiles-

Deciles- Percentiles-Properties of averages and their application. Meaning, definitions,

objectives of Dispersion, Range Quartile Deviation, Mean Deviation, Standard

Deviation- Co-efficient of variation:

UNIT - III: MEASURES OF CORRELATION AND REGRESSION:

Meaning, Definition and use of Correlation-Types of Correlation – Carl Pearson’s

Correlation Co-efficient-Spearman’s Rank correlation –Probable error- Meaning utility of

regression analysis- comparison between correlation and regression.

UNIT- IV: SET THEORY:

Set, Subset, Types of Sets- Operations on sets- Venn Diagram – DeMorgan’s Laws- and

its applications.

UNIT - V: MATRIX:

Definition-Examples--Types of matrices- Matrix addition- Multiplication Determinant of

matrices- Minors - Co-factors-Inverse of a Matrix.

SKILL DEVELOPMENT

coefficient.

tatistics of 10 newly married couples and compute regression

equations. Estimate the age of bride when age of bridegroom is given. BOOKS FOR REFERENCE

1. Sivayya K.V. and Satya Rao, Business Mathematics, Saradhi publication, Guntur.

2. Sancheti and Kapoor V K, Business mathematics, Sulthan Chand & Sons, New Delhi.

3. D. N. Elhance: Fundamental of Statistics, Kitab Mahal, Allahabad.

4. Gujpta S.C: Fundamentals of Business Statistics, Sultan Chand, New Delhi.

5. Aggarwal, Business Statisticvs, Kalyani Publishers, Hyderabad.

6. Reddy C R, Business Statistics, Deep&Deep Publications, New Delhi. 7. C.R.reddy : Quantitative Techniques for Management Decisions

8. B.M. Agarwal – Business Statistics Himalaya Publishiing House

9. S C GUPTA: Business Statistics, Himalaya Publications.


BBM SEMESTER - II

MODUEL 2.3 BUSINESS ECONOMICS-II

Objectives: The objectives of this course are to acquaint the students with concepts and

techniques used in Micro Economics theory and enable them to apply this knowledge in

decision making.

UNIT-I

IT in the Modern Organization: Basic concepts of Information Systems Organizational

structure and IT support. IT support at different organizational levels Managing

Information Technology in organizations.

Introduction to Computer Systems: Introduction to Computers - Fivegenerations of

Modern Computers - Classification of Digital Computer Systems.

UNIT-II

Computer Hardware: Computer Hardware: Central Processing Unit(CPU). Control Unit,

Arithmetic Logical Unit (ALU). Memory: Memory Organization - Random Access

Memory (RAM),Dynamic RAM (DRAM, Static Ram (SRAM). Read Only Memory

(ROM),Registers.

Factors affecting Processor Speed - Instruction set, Mechanic Cycle Secondary Storage

Devices : Magnetic Tape, Magnetic Disks, Hard Disks,Flexible Disks, Optical Disk.

Input Devices: Key Board, Mouse, Trackball, Game Controllers, Scanners,Voice

Recognition, Web Cams, Digital Cameras, OCR, OMR, MICR. Output Devices:

Monitor: CRT Monitors, Flat-Panel Monitors. - Printers:Daisy-wheeel, Dot Matrix, Ink-

jet Printer - Plotter, Multimedia Projector.

UNIT-III

Computer Software: System Software and Application Software. Operation Systems:

Windows Operation Systems, Mobile Device Operating Systems, and Notebook

Operating Systems.

Application Software: Types of Personal Application Software.Spreadsheets - Data

Management - Word Processing - Desktop Publishing,Graphics, CAD, CAM CIM, Multi

Media. Speechrecognition Software,Groupware, Software suits. Programming

Languages: Assembly language, Procedural languages,Non-procedural languages,

Natural Programming Languages, VisualProgramming Languages, Hyper Text Markup

Language, ModelingLanguage, Object-Oriented Programming Languages.

UNIT-IV

Telecommunications and Networks: Introduction, Analog and DigitalSignals. Modulation

- Need

for Modulations, Types of Modulations. Modems The Tele Communication System:

Communication Processors: Modem. Multiplexers, Front-end Processor. Communication

Media & Channels: Cable Media, Broadcast Media Channels. Twisted Pan, Coaxial

cable, Fiber-Optic Cable, Micro-wave, Satellite, Radio, Cellular Radio, Infrared Global

Positioning Systems Networks: Local Area Networks, LAN Topologies, Wide Area

Networks (WAN) - Value Added

Networks (VAN) - Virtual Private Networks (VPN) The Internet, Intranets and Extranets:

The Evolution of the Internet, Servies provided by the Internet, World Wide Web:

Intranets & Extranets.

UNIT-V

New Technologies in Information Technology: Introduction to HyperMedia, Artificial

Intelligence and Business Intelligence, KnowledgeDiscovery in Database: (KDD). Data

Warehouses and Data Marts. DataMining and On-line Analytical Processing (OLAP) -

Enterprise ResourcePlanning (ERP) - Supply Chain Management (SCM) –

CustomerRelationship Management (CRM) - Geographic Information Systems.

RECOMMENDED BOOK:

Ms. J.J.L.R. Bharathi Devi, M. Com., MBA., MCA., M.Phil (Computers),

M.Phil. (Management) A Text Book on Information Technology, Maruthi Book Depot,

Guntur.

N. V. N. Chary &Lalitha S., Fundamentals of Information Technology, Kalyani

Publishers,

Hyderabad.

Turban, Rainer, Potter "Introduction to Information Technology",Wiley India (2nd

Edition)

Alexi's Leon and Mathews Leon, Fundamentals of InformationTechnology, Leon Press

(2nd

Edition)

SKILL DEVELOPMENT

To understand the cost concepts and its application in market situations

To analyse the behavior of market structure


B.A. PROGRAMME - (ESComm) SYLLABUS EFFECTIVE FROM THE ADMITTED






Management



and Commerce.














Blue Print


Essay

15 M

Short

5 M

1 Introduction 2 2





Suggested Books:






















MODEL QUESTION PAPER 2016-2017 I B.A (ESCom)



PART - A










PART - B



(OR)



(OR)



(OR)



(OR)



(OR)



GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY. B.A. PROGRAMME - (ESComm) SYLLABUS EFFECTIVE FROM THE ADMITTED











Development.










Blue Print


Essay

8M

Short

4 M






Suggested Readings:






MODEL QUESTION PAPER 2016-2017 I B.A (ESCom)

MODULE – 7 : BUSINESS ENVIRONMENT SECOND SEMESTER


PART - A




3. Economic Growth

4. Five Year Plan

5. NITI Ayog

6. Union Budget


8. Social Justice

PART - B



(OR)



(OR)


Development.


(OR)



(OR)



(OR)



B.A (ESCom) - SYLLABUS


SECOND YEAR – SEMESTER- III



Objectives :



























Suggested Books:











Blue Print


Essay

8 M

Short

4 M

Essay

8 M

Short

4 M








B.A (ESCom)

Module – 1: FUNDAMENTALS OF ACCOUNTING – I

FIRST SEMESTER


PART - A

Answer any FIVE Questions. All questions carry equal Marks. 5 X 4= 20M



2016






2016











Creditors 3,000





PART - B



(OR)


2016













2014


Bank Balance 50,000







The Bank


(OR)












a. Over draft as per cash book on 31-12-2009 is Rs. 10,540

b. Interest on overdraft for six months Rs. 240

c. Interest on investments collected by bank Rs.300

d. Bank Charges Rs.60

e. Cheques issued but not cashed by customers prior to 32st December

is Rs. 42,00

f. Cheques paid into Bank but not collected before 31st December

is Rs. 4,200

g. A Bill receivable for Rs. 1,000 discounted in the bank in November was


(OR)


h. Bank balance as per pass book on 31-12-2015 is Rs. 10005

i. Interest on credit by banker for six months Rs. 240

j. Interest on investments collected by bank Rs.300

k. Bank Charges Rs.60

l. Cheques issued but not cashed by customers prior to 32st December

is Rs. 42,00

m. Cheques paid into Bank but not collected before 31st December

is Rs. 4,200

n. A Bill receivable for Rs. 1,000 discounted in the bank in November was



a. Purchased goods for personal use of the proprietor of Rs.300 was debited to

purchases account.

b. A cheque for Rs. 2,500 from Rama Rao was dishonoured, its amount was posted






(OR)











Creditors 3,000











Goods (1.4.07) 5,760

Salaries 18,000

Insurance 600

Drawings 5,245

Machinery 44,500

Debtors 39,000

---------------- -----------------

1,76,580 1,76,580

---------------- ----------------

Adjustments:



7. Bad debts Rs.725


(OR)











Creditors 3,000

Adjustments:





PART - C


14. Book keeping

15. Petty cash book

16. Over draft

17. Error of principle

18. Profit & Loss account


B.A - (ESCom) SYLLABUS EFFECTIVE FROM THE ADMITTED BATCH OF 2016-2017

SECOND YEAR – SEMESTER- IV



Objectives :



UNIT-I Depreciation




UNIT-II Provisions and Reserves

Meaning – Provision vs. Reserve – Preparation of Bad debts Account – Provision for Bad and










price.

UNIT- V: Joint Venture Accounts:

Joint Venture – features – difference between joint venture and consignment, Accounting



Suggested Books:











Blue Print


Essay

8 M

Short

4 M

Essay

8 M

Short

4 M








B.A - (ESCom)

Module – 6: FINANCIAL ACCOUNTING – 2

FOURTH SEMESTER


PART - A




Installation. Show the machinery account if depreciation @ 10% p.a is charged on

Straight line method.


4. What do you mean by noting charges? Give journal entries for the same in the books of

the drawer and drawee.



7. A and B enter into joint venture to share profits equally. A is to purchase timber and

forward it to B. A purchase timber worth Rs.10,000 and Rs. 1,000 as expenses. B

received the consignment and accepted A’s draft for Rs. 8,000. A got it discounted for

Rs. 7,850. B sold the timber for Rs. 16,000. He had to spend Rs. 350 for fire insurance

and Rs. 300 for rent. Under the agreement he is entitled to a commission of 5% on sales.



PART - B


9. (A) The Book value of plant and Machinery on 1-1-2001 was Rs.2,00,000. New

machinery for Rs.10,000 was purchased on 1.10.2001 and for Rs.20,000 on 1.7.2002. On

1-4-2003 a machinery whose book value had been Rs.30,000 on 1.1.2001 was sold for

Rs.16,000 and the entire amount was credited to plant and machinery account.

Depreciation had been charged at 10 % per annum on diminishing balancing method.

Show the plant and machinery Account from 1.1.2001 to 31.12.2003

(OR)



10. (A) Mr. Raj & Co. ltd maintain a provision for doubtful debts and a provision for

discount at 2% on debtors. The ledger balances for the year ending 2015 was as follows:

Particulars 1-1-2015 31-12-2015








(OR)





three and four months respectively. A week later, Mr. S discounted the 1st bill with the

bank at a discount of Rs. 60 and held the other bills with him. The first two bill were

honoured on due date. D arranged to retire the third bill paying Rs. 1,000 and allowing S

to draw a fresh bill for 4 months to cover the balance with interst @ 6% p.a. This bill was

discounted for Rs. 1,920.

(OR)



consignment basis to Hemanth of Hyderabad to be sold by Hemanth at a Commission of

5 % on sales. Shalimar company paid Rs. 1500 towards expenses. On Machines

reaching Hyderabad, Hemanth paid Rs. 800 towards unloading charges. His other

expenses were : Godown rent Rs. 1250 and Sales man’s Salary Rs.700. Hemanth sold

150 sewing machines at Rs.600 each and sent account sales along with bank draft.

Prepare ledger accounts in the books of consignor and consignee.

(OR)














Rs.12,000. Basha is entitled to a commission of 5 % on sales. Basha settles his account

by draft. Give journal entries and accounts in the books of Ashok.

(OR)


PART - C


14. Original cost method

15. Parties to bill

16. Performa invoice

17. Co-venturer

18. General Reserve


RAJAHMUNDRY

B.A – V - SEMESTER SYLLABUS





Unit –I: Contracts :

Agreement and Contract: Definition and meaning - Essentials of a valid contract –

types of contracts.

Offer and Acceptance: Definition – Essentials of a valid offer and acceptance –



Consideration: Definition and importance – Essentials of valid consideration – the



Consent: Free Consent – Flaw in Consent: Coercion – Undue influence – Fraud –



Legality of object and consideration:– illegal and immoral agreements – agreements

opposed to public policy.

Agreements expressly declared to be void – wagering agreements and contingent

contracts.

Discharge of a contract – various modes of discharge of a contract – performance

of contracts.

Breach of a contract – types – remedies for breach of a contract


Contract of sale: Definition - features – definition of the term goods – types of goods

– rules of transfer of property in goods – differences between sale and agreement to

sell.


Rights of an unpaid seller.

Conditions and warranties – meaning and distinction – express and implied


Suggested Books:










Blue Print


Essay

15 M

Short

5 M

Very Short

2 M

1 Contracts 1 2 1






RAJAHMUNDRY

III B.A – V - SEMESTER END EXAMINATION


Time: 3 Hours Max

Marks: 75

SECTION - A







SECTION - B








SECTION - C


12. Communication?

13. Fraud?





RAJAHMUNDRY

III B.A – VI - SEMESTER SYLLABUS

























Suggested Books:










Blue Print


Essay

15 M

Short

5 M

Very Short

2 M




4 Company Law 1 2 1



RAJAHMUNDRY

III B.A – VI – SEMESTER END EXAMINATION



SECTION – A







SECTION - B








SECTION - C



13. Trade Secrets?





RAJAHMUNDRY

III B. A ( E.S.C )– V - SEMESTER END EXAMINATION

Module - 6: ADVANCED ACCOUNTANCY- 1

UNIT-I : Insolvency of accounts of Individuals -Preparation of statement of affairs and

deficiency account.

UNIT-II : Company Accounts-Issue of Share –Classes of Shares –Record of share

capital including over subscription –class in advance-calls in arrears-Issue on Premium

and discount-

For feature of shares –Issue of debentures-Final accounts.

UNIT-III : Amalgation, Absorption and Reconstruction of companies –Reduction of

capital

Note: The paper setter is requested to the follow the instruction given under while setting

the Section-A

1.Main problem from insolvency Accounts.

2.main problem from company accounts

3.Main problem from Amalgamation

4.Main theory questions from amalgamation and company accounts..


RAJAHMUNDRY III B. A – V - SEMESTER END EXAMINATION

Module - 6: ADVANCED ACCOUNTANCY- 1

Time: 3 Hours Max

Marks: 75

SECTION – A


=45 M

1. Roshan Lal finds himself insolvent on 31st December, 2008. His position was as follows:

Sundry debtors Rs. 5,000, Doubtful Rs. 30,000 (Estimated to produce Rs. 25,000) Bad debts

15,000

1,000 shares in a company Ltd (Estimated to produce Rs. 15,000) 25,000

Loss through betting Rs. 2,000

Creditors Rs. 85,600

Bills payable Rs. 4,000

Creditors for rent, Rates and Taxes etc Rs. 5,000

Furniture (Estimated to realize Rs. 3,000) Rs. 15,000

Cash on hand and at bank Rs. 550

Stock in trade (Estimated to realize Rs. 30,450) 35,950

Roshan Lal started with capital of Rs. 70,000 on 1st January, 2006 and the business resulted in

a profit of Rs. 8,9000 and Rs. 10,000 for the third year, after allowing Rs. 3,500 as interest on

capital each year withdrawals for the whole period amounted to Rs. 30,000. Prepare

deficiency account.

2. Bharat company Ltd offered 30,000 equity shares of Rs. 20 each, at a premium of Rs. 4 per

share, payable ar Rs. 6 on application and Rs. 8 on allotment (including premium) and the

balance in two equal installments. All the money was duly received. Pass necessary journal

entries and show capital appears in the balance sheet.

3. M Ltd company acquired the undertaking of N Ltd on 31-3-2002 for a purchase

consideration of Rs. 2,60,000 to be paid by fully paid equity shares of Rs. 10 each. The

balance sheets of the two companies on the date of acquisition were as follows..

Liabilities M Ltd N Ltd Assets M Ltd N Ltd

Share Capital: Land & Buildings 1,20,000 80,000

Equity shares of Rs. 10 Plant & Machinery 2,00,000

1,80,000

Each fully paid 2,50,000 1,50,000 Furniture 10,000 20,000

General reserve 1,20,000 18,000 Stock 55,000 40,000

P & L A/c 10,000 53,000 Debtors 45,000 40,000

Development reserve 10,000 37,000 Bank Balance 20,000 17,000

Workmen compensation

fund 15,000 24,000

current liabilities 45,000 95,000

4,50,000 3,77,000 4,50,000 3,77,000

Pass the necessary journal entries in the books of M Ltd. when amalgamation is in the nature

of merger. Also prepare the balance sheet of M Ltd after amalgamation assuming that the

development rebate reserve and workmen compensation fund of N Ltd are required to be

continued in the books of M Ltd.

4. What is meant by reconstruction? Explain briefly external and internal reconstruction?

5. What is share? Distinguish between equity and preference shares

SECTION - B


4 x 5 = 20 M

6. What is statement of affairs?

7. Explain the provisions relating to re-issue of forfeited shares?

8. What are the features of Debentures

9. What is pooling of Interests method

10. Explain any two methods of calculation of purchase consideration

11. A company issued 20,000 debentures at Rs. 100 each at per repayable after 5 years at a

premium of 5%. Show the journal entries for issue of debentures

SECTION - C


12. Deficiency account?

13. Calls in advance?

14. Profit and Loss appropriation account?

15. Debenture?

16. Amalgamation?


RAJAHMUNDRY III B. A ( E.S.C )– V - SEMESTER SYLLABUS

ELECTIVE-I:

Module – 7: PRACTICAL MARKETING

------------------------------------------------------------------------------------------------------------------

Time: 3 Marks: 100 (75+25)

P.P.W: 5 (4+1)

UNIT - I: INTRODUCTION:

Nature and scope of marketing; Importance of Marketing as a business function,

Importance of marketing in Indian context, Marketing concepts - Selling vs.

marketing; Marketing mix; Marketing environment.

Lab: Preparation of reports on Marketing environment of different FMCG’s or

retailing companies.

UNIT - II: CONSUMER BEHAVIOUR AND MARKET SEGMENTATION:

Nature. scope and significance of consumer behavior, consumer behavior

theories, Market segmentation concept and importance; Bases for market

segmentation.

Lab: A report preparation on changing life styles in different walks of life

creating demand for new companies / sectors.

UNIT - III: PRODUCT:

Concept of product, Types of products, New product development; packing role

and function,


for imaginary products

UNIT - IV: BRAND:

After sales services, Product life cycle concept.


for imaginary products.

SUGGESTED READINGS:




McGraw H













RAJAHMUNDRY

III B. A(E.S.C) – V - SEMESTER END EXAMINATION

Module – 7: PRACTICAL MARKETING

Time: 3 Hours Max

Marks: 75

SECTION - A


1. Define Marketing? Explain the scope and importance Marketing?

2. Explain the functions of Marketing?

3. What are the bases of Market segmentation?

4. What is meant by product life cycle? Explain the stages of product life cycle?

5. What is Product? Explain the new Product Planning Process?

SECTION - B


6. Marketing - Mix?

7. Marketing vs Sales?

8. Consumer behavior theories?

9. Consumer products and Industrial products?

10. Market segmentation?

11. Significance of Packaging?

SECTION - C


12. Convenience products?

13. Brand Name?

14. Market promotion?

15. Distribution ?

16. Trade Mark?


RAJAHMUNDRY

III B. A – VI - SEMESTER END EXAMINATION

Module - 9 :ADVANCED ACCOUNTANCY- 2

UNIT-I: Royalties Accounts-Account treatment in the book of both parties -

sub lease.

UNIT-II : Bank Accounts-profit and Loss Account-Balance sheet

UNIT-III : Insurance Accounts-general Insurance Final Accounts-Loss of

stock

UNIT-IV : Departmental Accounts-Basis of allocation of expenses.

Branch accounts-Types of branches-Accounting for dependent

branches

1.Main problem from insolvency Accounts.

2.main problem from company accounts

3.Main problem from Amalgamation

4.Main theory questions from amalgamation and company accounts..


RAJAHMUNDRY III B. A – VI - SEMESTER END EXAMINATION

Module - 9 :ADVANCED ACCOUNTANCY- 2

Time: 3 Hours Max

Marks: 75

SECTION – A


1. A owned certain patent rights. He granted a license to B to use such patent rights on royality

basis. The following are the relevant particulars/

Year I II III IV

V

Minimum Rent (Rs.) 1,750 2,000 2,250 2,500

2,500

Royality earned (Rs.) 1,500 1,800 1,900 2,750

2,600

The deficiency of any year is to be set off against the excess payable within the next two

years. Give journal entries in the books of A

2. From the following information prepare profit and loss account of Trinity Bank Ltd for the

year ended 31-3-2002

Interest on loans 26,00,000 Postage, Telegram 10,000

Interest on term deposits 27,00,000 Depreciation on Bank property 80,000

Discount on bills discounted 15,00,000

Commission and exchange 80,000 Interest on cash credits 22,00,000

Payments to employees 8,00,000 Interest on overdraft 15,00,000

Directors fees 50,000 Profit on sale of investments 6,00,000

Interest on savings deposits 7,00,000 Auditors fees 40,000

Rent on taxes 1,60,000 Income on Investments 2,00,000

Printing and Stationary 30,000

P & L Account balance 50,00,000

(1-4-2001)

Other information:

1. Bad debts to be written off amounted to Rs. 4,00,000

2. Provision for Taxation is to be made at 50%

3. From the following particulars relating to Delhi Branch for the year 31st March, 2001.

Prepare the branch account to find out profit according to debtors system

Rs.

Stock at Branch 1-4-2000 58,000

Debtors at Branch 1-4-2000 14,700

Petty cash (1-4-2000) 720

Goods sent to branch 3,29,400


Cash sales 3,15,800

Debtors 1,37,900

Cash received from Debtors 1,40,400

Cash sent to branch for expenses:

Rent 12,000

Salaries 36,000

Petty cash 7,000

Stock at branch on 31st March, 2001 55,000

Petty cash at branch on 31st March, 2001 730

Goods returned by the branch 1,800

4. What are departmental accounts? Explain the differences between Branch Accounts and

Departmental accounts?

5. A fire occurred in the business premises of Hima Traders on 15th October, 2007. From the

following particulars as certain the loss of stock and prepare a claim for insurance.

Stock on 1-1-2006 30,600

Stock on 31-12-2006 27,000

Purchases from 1-1-2006 to 31-12-2006 1,22,000

Sales from 1-1-2006 to 31-12-2007 1,80,000

Purchases from 1-1-2007 to 14-10-2007 1,47,000

Sales from 1-1-2007 to 14-10-2007 1,50,000

The stocks were always valued at 90% of the cost.

The stock saved from fire was worth Rs. 18,000

The amount of policy was Rs. 63,000. There was average clause in the policy.

SECTION - B


6. What are the important books maintained in the Bank?

7. Distinguish between General Insurance and Life Insurance?

8. What are various types of branches

9. Advantages of Departmental Accounting

10. Explain the terms Minimum Rent and Lessee

11. Average Clause

SECTION - C


12. Royality?

13. Statutory Reserve?

14. Revenue account?

15. Foreign Branch?

16. Inter Departmental Transfer?


RAJAHMUNDRY III B. A(E.S.C) – VI - SEMESTER SYLLABUS

ELECTIVE-II


------------------------------------------------------------------------------------------------------------------

Time: 3 Marks: 100 (75+25)

P.P.W: 5 (4+1)

UNIT - I: PRICE:

Importance, price as marketing mix; Factors influencing price determination of a

product / service; Discount and rebates.

Lab: Report on factors influencing price fixation for different products in

selected sectors in the recessionary period.

UNIT - II: DISTRIBUTION CHANNELS:

Distribution channels - concept and role; types of distribution channels; Factors

affecting choice of distribution channel; Retailer and wholesaler ;

UNIT - III: PHYSICAL DISTRIBUTION: Physical distribution of goods, Transportation ; Warehousing; Inventory control ;

Order Processing.

UNIT - IV: PROMOTION: Methods of promotion; Optimum promotion mix; Advertising media - their

relative merits and limitations.

Lab: Report on promotional mix for different FMCG products.

Blue Print


Essay

15 M

Short

5 M

Very Short

2 M

1 PRICE 1 2 1

2 DISTRIBUTION CHANNELS 2 1 1

3 PHYSICAL DISTRIBUTION 1 1 2

4 PROMOTION 1 2 1

5.

SUGGESTED READINGS:




McGraw H


RAJAHMUNDRY III B.A – VI - SEMESTER END EXAMINATION



SECTION - A


1. Define Pricing and State its importance and Objectives?

2. What is Channel of Distribution? What are the factors which govern channel choice?

3. What is Advertising? What role it can play in an Developing Country?

4. What do you mean by physical distribution system? How is it related to the marketing

concept?

5. Explain the concept of Branding, Packing and Leabelling?

SECTION - B


6. Whole Saler?

7. R.O.L. and Pricing?

8. Advertisement Copy?

9. Direct Channel of Distribution?

10. Angmmented Product?

11. Retailer and wholesaler?

SECTION - C


12. E-Marketing?

13. Consumerism?

14. Break Even Analysis?

15. Discount and rebates?

16. Show Rooms?

GENERAL ELECTIVES


General Elective Course

TAX LAWS

Objectives of the Course:

o To understand the concepts of income tax

o To acquaint oneself with provisions relating to income tax

o To assess the income tax liability of an individual

UNIT-I: Introduction & Residential Status

Introduction – Basic concepts of income tax– Brief history of Income Tax- Legal

Frame Work- Scheme of Income Tax – definitions- Assessee - Assessement Year-

Previous Year- Person- Income- Residential Status (Problem)

UNIT-II: Incidence of Tax and Exempted Income

Income - Scope of Total Income - Types of Income- Indian Income- Foreign-

Income- Exempted incomes- Agriculture income- Incidence of Tax (Problem).

UNIT-III: Computation of Total Income Heads of Income – Income from salary (Problems) – Income from house property

(Problems) – Income from Business or Profession – Income from Capital gains –

Income from Other Sources- Assessment of Individuals.

References:

Saha .R. G – Income Tax , Himalaya Publishing House

Vinod K Singhania -Direct Taxes Law and Practice - Taxman Publisher

Bhagawathi Prasad- Direct taxes Law and Practice,

Gaur & Pradeep Kumar - Income Tax and Auditing -Kalyani Publisher

Malhotra -Income tax law and Practice

Blue Print:


Essay

10 M

Short

5 M

Essay

10 M

Short

5 M

1 Introduction and Residential Status 1 (Residential

Status)

-- 1 2

2 Incidence of Tax & Exempted

Incomes

1 (Incidence

Tax)

-- 1 2

3 Computation of Total Income 1 (Income from

Salary)

1 (Income from

House Property

1 1

GOVERNMENT COLLEGE(AUTONOMOUS), RAJAHMUNDRY

II - SEMESTER END EXAMINATION

GENERAL ELECTIVE

Module : TAX LAWS Model Question Paper

Time: 1½ Hours Max Marks:

50

SECTION – A

Answer any THREE of the Following. 3 X 10 = 30

Marks

1. Explain the brief history of income tax in India.

2. Mr. Raju leaves India for the first time on 10th June 2010 and come back on 1-6-2013. He

again leaves India on 15-7-2014 to come back on 1-3-2015. At present he is in India.

Determine his residential status for the assessment year 2015-16.

3. What is the present treatment of agriculture income?

4. The following are the details of income of Mr. Ramesh:

i. Share of income from business Rs. 20,000/-

ii. Income from Salary Rs. 3,95,000/-

iii. Agriculture income in Bangladesh Rs. 1,00,000/-

iv. Dividend received from Indian Company Rs. 10,000/-

v. Income earned from business in Pakistan but controlled from India Rs. 28,000/-

vi. Income accrued in India but received in America Rs. 97,000/-

vii. Share of income from a joint venture in India Rs. 16,000/-

Compute Mr. Ramesh taxable income if he is (a) Resident, (b) Not an Ordinary Resident

and (c) Non-resident

5. What is the total Income? Describe the various Heads of Income.

6. Calculate the taxable income from salary for the assessment year 2015-16 of Mr. Ranga.

Basic salary Rs. 32,000/- P.M

Dearness Allowance (Retirement benefit)Rs. 9,000/- P.M

Commission on sales Rs. 80,000/- P.A

Employers’ contribution to Provident Fund Rs. 5400/- P.M

House Rent Allowance Rs. 8,000/- P.M.

City compensation Allowance Rs. 1500/- P.M

Conveyance Allowance Rs. 2,000/-PM

Mobile phone bill paid by the employer Rs. 1800/- P.M

SECTION – B

Answer any FOUR of the Following. 4 X 5 = 20

Marks

7. Mr. Ratnam owns the house property about which the detailed information is given

below.

Annual Municipal Rental Value Rs. 24,000/-

Annual Fair rental Value Rs. 22,000/-

Annual Standard Rent Rs. 20,000/-

Annual Rent Received Rs. 30,000/-

Municipal Taxes Rs. 2,400/-

Interest paid on Housing Loan Rs. 39,000/-

8. Assessment year and Previous year

9. Assessee and Person

10. Indian Income

11. Describe any 5 fully exempted incomes from tax

12. Long term and Short term Capital Gains

GOVERNMENT COLLEGE(A)::RAJAHMAHENDRAVARAM

General Elective Course

BUSINESS COMMUNICATION SKILLS

Objectives of the Course

o To communicate effectively in speaking, reading and writing.

o To understanding the language of business terminology

o To develop oneself with effective communication skills

Unit- I:

Communication- Meaning, Importance, Communication Process, Approaches to

Communication, Methods or Forms of Communication

Unit-II:

Channels of communication-Formal and Informal Communication, Principles of

Communication, Tips to improve communication,

Communication Barriers, Precautions to overcome barriers.

Unit-III:

Organizational Communication, Listening Skills-Types of listening, Reasons for ineffective

listening, Guidelines for effective listening. Reading skills- Effective Reading Techniques.

Unit-IV:

Speaking Skills- Requirements for an effective speech, Principles of attention grabbing.

Presentation Skills- Planning a presentation, Techniques for effective presentation, Interpersonal

Skills.

Unit-V:

Letter writing- Types of letters, Essential Components and body language of letters.

Report writing-Types of Reports, Forms of Reports, Contents of Reports

Reference Books:

GOVERNMENT COLLEGE(A)::RAJAHMAHENDRAVARAM

General Elective Course- BUSINESS COMMUNICATION SKILLS

Model Question Paper

Section –A

Answer any THREE of the following 3 X 10 = 30 M

1. What is the Manning of Communication?. Discuss the various forms of communication

2. Discuss the precautions to overcome communication barriers

3. What precautions are to be taken for a careful and purposeful reading?.

4. What techniques are needed for effective presentation?.

5. What are the essential components of letters?.

6. Meaning of Report. Discuss various contents in the Report.

Section –B

Answer any FOUR of the following 4 X 5 = 20 M

7. Oral communication

8. Approaches to communication

9. Listening skills

10. Clues for Improving memory

11. Informal Communication

12. Planning a presentation

13. Forms of reports

14. Components of letter