karanataka state open university examination conducted by the board of pre-university education in...

KARANATAKA STATE OPEN UNIVERSITY

B.COM COMPUTER APPLICATION

SYLLABUS

Syllabus & Regulations Governing ‘B.COM Computer Application

1. Title of the Program: B.Com Computer Application

2. Duration of the Program: 3 Year

3. Nature of the Program: Year System

4. Eligibility Conditions:

Regulation - I B.Com Computer Application :

For candidates seeking admission under this regulation no educational qualification is prescribed. Those who have completed 18 Years of Age on 1st July 2010 (those born on or before 30.06.1993) are eligible to apply for B.Com Computer Application Degree Programme (no relaxation even for one day). All eligible candidates will be admitted to First Year of the respective Programmes. The duration of Programme is THREE YEARS.

This programme is open to candidates seeking admission in any state of India except Karnataka.

Note:Candidates seeking admission under Regulation I shall also study B.P.P. (Bachelor's Preparatory Programme) before appearing for the First year B.A/B.Com Examinations conducted by the University. They shall also pay an additional fee (for B.P.P Course Material) of Rs.500.00 along with First year B.A/B.Com Tuition Fee.

Proof of Age:

1. Original SSLC/SSC marks card or Transfer Certificate showing Date of Birth

2. An extract from the Admission Register maintained in a school and certified by the Head of the Institution concerned

3. Birth certificate issued by Municipality or Local Bodies or any Government or Semi Government Institutions

4. Extract from the passport (attested copies) 5. Horoscope and Affidavit are not acceptable.

Regulation - II B.Com Computer Application:

Admission to the First Year of Three Year B.Com Computer Application. Degree Programme is open to candidates who have passed :

• The Two Year Pre-University Examiniation conducted by the Pre-University Education Board in Karnataka State

Or

• Any other examination considered as equivalent there to:

Candidates from other states who have successfully completed 12 years of schooling (either 10+2 or 11+1 or Higher Secondary Examination - 12 Years of schooling excluding Nursery education)

Or

Pre University Examination in Vocational Courses conducted by the Department of Vocational Education, Government of Karnataka.

Regulation - II B.Com:

• Admission to the First Year of the Three-Year B.Com Degree Programme is open to candidates who have passed the Two Year Pre-University Examination conducted by the Board of Pre-University Education in Karnataka State;

Or

• Any other examination considered as equivalent there to:

Candidates from other states who have successfully completed 12 years of schooling (either 10+2 or 11+1 or Higher Secondary Examination - 12 Years of schooling excluding Nursery education)

Or

Pre University Examination in Vocational Courses conducted by the Department of Vocational Education, Government of Karnataka.

5. Allocation of Credits – Total 61 Credits

6.Evaluation System :

The distribution of marks for evaluation in each subject shall be as

follows –

Theory Subjects :

Internal assessment 25 marks

Term End University Examination 75 marks

Practicals :

Internal assessment ( for each practical) 25 marks

Term End University Examination 100

marks

Project :

Internal Assessment 50 marks

University Examination 100 marks

Minimum for pass :30 marks per course in theory and aggregate 40%

including assessment

Course exemption : 40% marks and above in each course

6. Academic Structure

B.Com Computer Application

DURATION: 3 YRS ELIGIBILITY:

YEA

R

Subject

code Subject Name

Cred

it

Marks Total

Marks Int. Extn.

I

BCOA-01 Language -1 3 25 75 100

BCOA-02 English Communication -1 3 25 75 100

BCOA-03 Indian Constitution, Human

Rights and

4 25 75 100

BCOA-04 Business Organization &

Management

4 25 75 100

BCOA-05 Principles of Financial

Accounting

4 25 75 100

BCOA-06 Managerial Economics 4 25 75 100

II

BCOA-07 Environmental Studies 3 25 75 100

BCOA-08 Business Communication &

Office Methods

2 25 75 100

BCOA-09 Business Mathematics &

Statistics

4 25 75 100

BCOA-10 Marketing & Salesmanship 4 25 75 100

BCOA-11 Advance Financial Accounting 3 25 75 100

BCOA-12 Introduction to Computer 3 25 75 100

III

BCOA-13 Cost Accounting 4 25 75 100

BCOA-14 Banking Theory Law & Practice 4 25 75 100

BCOA-15 Management Information

System

3 25 75 100

BCOA-16 Internet Technology & Web

Design

3 25 75 100

BCOA-17 E-Commerce 3 25 75 100

BCOA-18 Auditing 3 25 75 100

SUBJECT CODE-BCOA 01

LANGUAGE –I 1. TAMIL

2. ENGLISH

3. KANNADA

4. TELUGU

5. HINDI

6. URUDHU


ENGLISH COMMUNICATIONS – 1

CONCEPT OF BUSINESS COMMUNICATION

Meaning, nature and Scope of Communication, Characteristics of

Communication Need for , Communication, Factors Affecting

Communication, Essentials of Communication Skills, Human Behaviour and

its Impact on Communication, Process of Communication, Evolution of

Business Communication, Characteristics of Business Communication,

Importance of Effective Business Communication, Essential Features of

Business, Mastering Communication Skills, Importance of internal and

External Communication in Business, Scope of Business Communication

Objectives of Business Communication Classification of Business

Communication Channels of Business Communication Barriers to Business

Communication

WRITTEN COMMUNICATION

Understanding Official Correspondence, External Communication: Business

Letters, Parts of a Business letter Layout of a Business Letter Types of

Business Letters, Essentials of a Good Business Letter, Press Communiqué,

Telegram, External Communication: Business Report, Purpose of Business

Reports Importance of Business Reports Essentials of a Good Business

Report Essentials of Good Report Writing Types of Reports, Structure of

Reports, External Communication: Business proposals, What is a proposal?

Types of proposals Format/Contents of a Proposal Guide lines for writing a

proposal, Suggestions for Cutting Correspondence Cost, Internal

Communication: Circulars, Memos amendments and DO letters, Internal

Communication: Notifications, Internal Communication: Meetings, Agenda,

Advantages of a Good Agenda Steps for Creating a Good Agenda Agenda

Guidelines, Minutes of Meeting, Internal Communication: Dictation,

Suggestions for Better Dictation, internal Communication: Instructions and

Demonstrations, Giving Instructions, Giving Clear, Instructions An

Individual lobs: Rules, Giving Demonstrations, Internal Communication:

Letters to Staff, Grammar Problems, The Quality Aspect of Communication

Fundamentals of Grammar and , sage Some Common Grammatical Errors

ORAL COMMUNICATION

Interviews, Types of Interviews, Handling Interviews: For

Interviewee/Candidate, Handling Interviews: For Interviewer, Listening

Skills, Planning and Process of Interviewing, Communicating with Groups,

Characteristics of Group Discussions Purpose of Group Discussions

Advantages of Group Discussions, Conducting a Group Discussion Types of

Group Discussions, Important Ingredients for Success in Group Discussions,

Importance of Body Language in Group Discussions Skills Evaluated During

Group , Discussions Successful Group Discussion Techniques, Qualities of a

Successful Participant, Practicing Techniques of Discussion, Business

Presentation and Speech, What is a Presentation?, What is Business

Presentation? What are Presentation Skills? Importance of Presentation

Skills Preparation of Speech, Styles of Speech, Presentation of Speech,

Guidelines for Effective Speech Making, Business Conferences, Meetings

versus Conferences, Procedure of Problem-Solving Conference

AUDIO-VISUAL COMMUNICATION

Role and Significance of Audio-Visual Communication, Channels of Audio-

Visual Communication, Graphic Communication, Important Concepts in

Graphic Communication, Types of Graphic Displays, Public Relations in

Business Communication, Functions of PR Objective of PR Mantras of PR,

Interaction between PR and Journalism, Advertising, Art of Effective'

Advertisement Structure of Advertisement Copy Types of Advertising Copy

MASS COMMUNICATION

Mass Communication and Promotional Strategies, What is Mass

Communication? Methods of Mass Communication, Publicity, Press

Releases, Content of Press Releases, Advantages, Disadvantage of Press

Releases, Essential Attributes, Media Mix Newsletters Direct Marketing,

Research Studies and Questionnaires, Types of Research Studies, Primary

Data through Internal Sources and External Sources

GENERIC SKILLS AND ETIQUETTES IN BUSINESS COMMUNICATION

Concept of Etiquette in Business, Skills and Etiquettes for Using

Communication Systems and , Information Technology, Personal Etiquette

in Business Effective Mingling Mannerism, Table Manners, Making Small

Talk, Skill of Managing Business Events Conferences and Seminars

Business Trips and Pleasure Trips Company Events


INDIAN CONSTITUTION

Introduction and Historical Background – Constituent Assembly of India –

Philosophical foundations of the Indian Constitution – Preamble –

Rights and Duties

Fundamental Rights – Directive Principles of State Policy – Fundamental Duties

– Citizenship – Constitutional Remedies for citizens.

Union Government – Structures of the Union Government and Functions –

President – Vice President – Prime Minister – Cabinet – Parliament – Supreme

Court of India – Judicial Review. 9

State Government – Structure and Functions – Governor – Chief Minister –

Cabinet – State Legislature – Judicial System in States – High Courts and other

Subordinate Courts.

Indian Federal System – Center – State Relations – President’s Rule –

Constitutional Amendments – Constitutional Functionaries - Assessment of

working of the Parliamentary System in India.

Society : Nature, Meaning and definition; Indian Social Structure; Castle,

Religion, Language in India; Constitutional Remedies for citizens – Political

Parties and Pressure Groups; Right of Women, Children and Scheduled Castes

and Scheduled Tribes and other Weaker Sections.


SUBJECT: BUSINESS ORGANIZATION & MANAGEMENT

UNIT I

Meaning and Concept of Business – Features of Business – Objectives of

Business – Types of Business – Trade and Aids to Trade and Industry –

Functions of Business ––Entrepreneur – Types and Functions of Entrepreneur

- Traits and Characteristics of Entrepreneur – Procedures and Steps of Starting

a Business – Feasibility Report Presentation – Methods of Raising Finance –

Business Environment – Business as a System.

UNIT II

Forms of Business Organisation – Sole Proprietorship – Meaning –

Characteristics - Advantages and Disadvantages – Partnership – Meaning –

Features – Types – Registration – Deed and Agreement – Rights and Duties –

Merits and Demerits – Joint Family System – Meaning – Advantages and

Limitations – Joint Stock Company – Meaning – Features – Advantages –

Disadvantages – Kinds of Companies – Promotion and Incorporation –

Memorandum, Articles and Prospectus Prepration – Shares – Directors –

Meetings Procedures – Winding up – Co operatives – Meaning – Types –

Features – Advantages – Limitations – Public Enterprises – Departmental

Undertakings – Public Corporation – Government Companies.

UNIT III

Management: Importance – Definition – Nature and Scope of

Management Process – Role and Functions of a Manager – Levels of

Management – Development of Scientific Management and other Schools of

thought and approaches.

Planning - Nature - Importance - Forms - Types - Steps in planning - Objectives

- Policies - Procedures and Methods - Nature and Types of policies - Decision

Making - Process of decision making - Types of decisions.

UNIT IV

Organization - Types of Organizations - Organizational structure - Span

of Control and Committees - Departmentalization - Informal Organization.

Organizational culture and climate - Organizational Development Authority -

Delegation - Decentralization - Difference between authority and power -

Responsibility – Recruitment – Sources, Selection, Training – Direction – Nature

and Purpose - Co-ordination – Need, Type Techniques and requisites for

excellent Co-ordination- Controlling – Meaning and importance - Control

Process.

UNIT V

Work environment -Good housekeeping practices - Design of work place -

Fatigue - Causes and prevention and their importance - Leadership -Types and

theories of leadership - Group dynamics -Cohesiveness - Co-operation -

Competition - Resolution - Sociometry - Group norms - Role position status

REFERENCE BOOKS:

1. Uma Sekaran, Organisational Behaviour Text & cases, 2nd edition,Tata

McGraw Hill Publishing CO.Ltd

2. Gangadhar Rao,Narayana ,V.S.P Rao, Organisational Behaviour 1987,

Reprint 2000, Konark Publishers Pvt.Ltd , 1 st edition

3. S.S. Khanka, Organisational Behaviour, S.Chand & Co, New Delhi.

4. J.Jayasankar , Organisational Behaviour , Margham Publications

5. C.B. Gupta, Management Theory & Practice – Sultan Chand & Sons, New

Delhi

6. L.M. Prasad, Principles and Practice of Management, Sultan Chand , New

Delhi .

7. P.C. Tripathi & P.N. Reddy, Principles of Management – Tata Mc.Graw

Hill – New Delhi

8. Weihrich and Koontz, Management – A Global Perspective

9. N. Premavathy, Principles of Management – Sri Vishnu Publication -

Chennai

10. J. Jayasankar , Business Management , Margham Publications ,

Chennai . – I

11. Y.K.Bhusan, Business Organisation and Management, Sultan

Chand , New Delhi

12. C.B. Gupta, Business Organisation and Management, Sultan

Chand & Sons, New

Delhi

13. Dinkar Pagare, Business Organisation and Management, Sultan

Chand & Sons, New Delhi


PRINCIPLES OF FINANCIAL ACCOUNTING

UNIT I

Financial Accounting: Nature and scope, Limitations of Financial Accounting-

Basic Concepts and Conventions- Accounting Standards: Meaning, Procedure

for issue of Accounting Standards in India, Significance, Generally Accepted -

Accounting Principles (GAAP)- Accounting Process: From recording of

transactions to preparation of final accounts.

UNIT II

Final Accounts of a Sole-Trader - Final Accounts of Not-For Profit

Organisations: Meaning and features - Preparation of Income and Expenditure

Account and Balance Sheet: From receiptsand payments account with

additional information and vice – versa.

UNIT III

Depreciation – Meaning, Causes, Types – Straight Line Method – Written Down

Value Method, Insurance Policy Method, Sinking Fund Method & Annuity

Method. Insurance claims – Average Clause (Loss of stock & Loss of Profit)

UNIT IV

Average Due date – Account Current Classification of errors – Rectification of

errors –

reparation of Suspense Account. Bank Reconciliation Statement

UNIT V

Single Entry – Meaning, Features, Defects, Differences between Single Entry

and Double Entry System – Statement of Affairs Method – Conversion Method

REFERENCE BOOKS:

1. T. S, Grewal, Introduction to Accounting, S. Chand and Co., New Delhi

2. S. N. Maheshwari, Financial Accounting, Vikas Publication, New Delhi.

3. R. L. Gupta and V. K. Gupta, Principles and Practice of Accountancy

Sultan Chand & Sons, New Delhi

4. S.P. Jain and K. L. Narang, Advanced Accounting, Kalyani Publishers

New Delhi.

5. T. S. Reddy & A.Murthy, Financial Accounting - Margham Publications -

Chennai.

6. Shukla & Grewal Advanced Accounting – S Chand - New Delhi.

7. P.C. Tulsian – Financial Accounting


MANAGERIAL ECONOMICS UNIT I

Introduction to Economics; Nature and Scope of Management Economics,

Significance in decision-making and fundamental concepts. Objectives of a

firm.

UNIT II

Demand Analysis; Law of Demand, Exceptions to the law of Demand,

Determinants of Demand. Elasticity of Demand- Price, Income, Cross and

Advertising Elasticity; Uses of Elasticity of Demand for managerial decision

making, Measurement of Elasticity of Demand. Demand forecasting Meaning,

Significance and Methods.

UNIT III

Supply Analysis; Law of Supply, Supply Elasticity; Analysis and its uses for

managerial decision making - Production Concepts & Analysis; Production

function, single variable-law of variable proportion, two variable-Law of returns

to scale - Cost concept and analysis, short-run and long-run cost curves and

its managerial use.

UNIT IV

Market Structure: Perfect Competition, features, determination of price under

perfect competition- Monopoly: Feature, pricing under monopoly, Price

Discrimination.

Monopolistic: Features, pricing under monopolistic competition, product

differentiation.

Oligopoly: Features, kinked demand curve, cartels, price leadership-Pricing

Strategies; Price

UNIT V

National Income; Concepts and various methods of its measurement, Inflation,

types and causes, Business Cycle, Profit concept and major theories of profits;

Dynamic Surplus theory, Risk & Uncertainty bearing theory and Innovation

theory.

REFERENCE BOOKS:

1. Dr. S.Shankaran, Managerial Economics - Margram Publication –

Chennai.

2. P.L Metha, Managerial Economics - Sultan Chand Publications - New

Delhi.

3. RL Varsheny and K L Maheshwari, Managerial Economics - Sultan

Chand Publications - New Delhi.

4. Joel Dean, Managerial Economics - Prentice Hall of India Pvt. Ltd.,- New

Delhi.

5. Spencer M H, Contemporary Economics - Worth publishers - New York.

6. VI Mote Samuel Paul G.S Gupta, Managerial Economics – concepts and

cases - Tata McGraw Hill - New Delhi.

7. Damodaran Suma – Managerial Economics (Oxford 2006)

8. Hirschey Mark – Economics for Managers (Thomson, India Edition, 2003.

9. Petersen Craig H. etal. – Managerial Economics (Pearson Education,

2006)

10. Dominick Salvatore - Managerial Economics (Oxford, 2007)

11. Atmanand – Managerial Economics (Excel Books, 2007)


SUBJECT: BUSINESS COMMUNICATION& OFFICE METHODS

Unit l:

Introduction, the communication process, definition and purpose of

communication, types of communication, barriers to effective communication, the

impact of communication on performance, organizational communication.

Unit 2:

Introduction, Parts of speech, Tenses, Sentences, Subject-verb

Agreement, Voice, Speech, degrees of comparison, question tags, punctuation,

vocabulary enrichment, phonological structure of English language alphabet,

Confusing words in English and their correct usage , American vs. British

English.

Unit 3:

Introduction, Distinction between Listening and Hearing, Feedback as a

part of the Listening Process, Types of Listening, Barriers of Effective

Listening, Qualities of an Effective Listener, Semantic Markers.

Unit 4:

Introduction, improving oral communication, advantages and

disadvantages of oral communication, face- to- face communication,

communication through telephone, oral presentations, and basic steps for oral

presentations for effects.

Unit 5:

Introduction, the process of reading, different ways of reading for

different occasions, styles of reading, specific techniques for reading, the SQ3R

method, reading problems, comprehension passage.

Unit 6:

Introduction, note- taking, different methods, paraphrasing, elements of

writing, cause and effect, cohesion, writing business letters, principles of

writing letters, structure of a business letter, types of business letters, job

applications, writing a resume, other types of business communication, fax,

telegram and e-mail, writing sensible email messages.

Unit 7:

Introduction, objectives, types of interviews, job interview, the interview

process, characteristics of job interview, pre-interview preparation techniques,

interview questions, types of interview questions, answering strategies, keys to

answering questions, frequently asked interview questions, projecting a

positive image and alternative interview formats.

Unit 8:

Concept, meaning .scope, and purpose of ethics in business

communications, introduction to values and ethics in business

communication, historical development in business communication, the

ethical dilemma in business communication, strategies in business

communication, ethical issues in the communication process, an integrated

approach to communication theory and research, ethics entering into

conception of communicative competence, ethics in inter-cultural and

international communication, teaching communication with ethics.

Reference Books:

1. Effie Carrasco. Basic English Grammar & Composition. Good Luck

Publishers Ltd., New Delhi.110092

2. Green, David. Contemporary English Grammar Structures and

Composition. Madras: Macmillan India Limited, 1971,1991

3. Kahn, John Ellison(Ed.). Reader's Digest: How to write and Speak Better.

London: The Reader's Digest Association Limited (1991 rpt. 2002)

4. Thomson, A.J, Martinet, A.V. A Practical English Grammar. Delhi: Oxford

University Press. 4th Edition

5. Sharma R.C and Mohan Krishna. Business Correspondence and Report

Writing: A Practical Approach to business and Technical Communication.

Tata Mc GrawHill: New Delhi. 3rd edition.

6. Frank K. Sonnenberg, "Barriers to Communication," Journal of Business

7. Strategy, Vol.11, Issue 4 (July/August 1990):

8. Business and technical communication, Sandra E Gelanger

9. Effective technical communication - Rizvi

10. Ethics in business communication -fritz Allhoff


SUBJECT: BUSINESS MATHEMATICS & STATISTICS

UNIT I

Plane Analytical Geometry: - Cartesian coordinate system: Length of a Line

Segment – Section Formulae (Ratio) – Graduate of a Straight Line – Equations

of a Straight Line -

Arithmetic, Geometric, and Harmonic Progressions

UNIT II

Integral Calculus: Integration, Meaning, and Rules of Integration – Integration

by Substitution and by Parts – Indefinite and Definite Integration – Application

in Business (Trigonometric Functions to be excluded)

UNIT III

Interpolation: Binomial, Newton and Lagrange’s Method - Matrices – Meaning

and Operations – Matrix inversion – Solutions to Linear Equations – Payroll,

Wages and Commission

UNIT IV

Introduction – Meaning and definition of statistics – Collection and tabulation

of statistical data – Presentation of statistical data – Graphs and diagrams –

Measures of central tendency – Arithmetic mean, median, mode, harmonic

mean and geometric mean.

UNIT V

Measures of Variation – Standard deviation, mean deviation – Quartile

deviation – Skewness and Kurtosis – Lorenz curve. Simple Correlation –

Scatter diagram – Karl Pearson’s Correlation – Rank Correlations – Regression

REFERENCE BOOKS:

1. Business Mathematics – P.R. Vittal

2. Business Mathematics – D.C. Sancheti and V.K. Kapoor

3. Business Mathematics – B.M. Agarwal

4. Business Mathematics – A.P. Varma.

5. Business Mathematics – R.S. Soni

6. P.R Vittal, Business Mathematics & Statistics

7. S.C.Gupta and V.K.Kapoor.


SUBJECT: MARKETING & SALESMANSHIP

UNIT I

Introduction to Marketing –Meaning – Definition and Functions of Marketing –

Marketing Orientation – Role and Importance of Marketing – Classification of

Markets - Market Segmentation – Concept – Benefits – Basis and Levels.

Introduction to Consumer Behaviour – Need for study – Consumer buying

decision process – Buying motives.

UNIT II

Marketing mix. Product – Meaning – Introduction to Stages of New Product

Development – Types – Introduction to PLC – Product Mix – Price – Pricing

Policies and Methods - Channels of Distribution (Levels) – Channel Members –

Promotion – Communication Mix – Basics of Advertising, Sales promotion and

personal selling.

UNIT III

Recent Trends in Marketing. A Basic understanding of E – Marketing,

Consumerism, Market Research, MIS and Marketing Regulations.

UNIT IV

Basics, Salesmanship-definition- prospecting, resistance - selling process and

skills for effective salesmanship, Sales leads, Salespresentations, Types of calls,

effective selling techniques, role of relationship -marketing in personal selling,

tools for personal selling,- Value added selling

UNIT V

Sales Organization : Need for Sales Organizations, their structure, Sales -

Managers Functions and responsibilities - Planning for major customers and

sales Budget - Specific Characteristics of a successful salesman - Developing

the Sales Force for Industrial Customers and Consumer products

REFERENCE BOOKS:

1. Marketing Management by Rajan Saxena

2. Marketing by William J Stanton

3. Principles of Marketing by Philip Kotler

4. Marketing Management by Still and Cundiff

5. Marketing Management by Dr. K. Nirmala Prasad and Sherlaker.

6. Sales Management Handbook – Forsyth Ptrick.

7. Professional Sales Management – Anderson, Hair and Bush.

8. Motivation and Job Satisfaction – M. D. Pestonjee.

9. Sales Management - Richard Rstill Edward W. Cundiff.

10. Sales Management – Thomos


SUBJECT: ADVANCED FINANCIAL ACCOUNTING

UNIT I

Branch Accounts: - Dependent branches – Stock and debtors system –

Distinction between wholesale profit and retail profit – Independent branch

(foreign branches excluded)

Departmental Accounts: - Basis for allocation of expenses – Inter

departmental transfer at cost or selling price

Hire Purchase and installment – Default and repossession – Hire

Purchase trading account Installment Purchase System, Royalty Accounts

UNIT II

Admission of a partner – Retirement of a partner – Death of a partner

Dissolution of a partnership – Insolvency of a partner (Application of Indian

Partnership Act 1932) – Insolvency of all partners – Gradual realization of

assets and piecemeal distribution

UNIT III

Company Accounts – Issue and Forfeiture of Shares – Underwriting –

Value of Right Shares – Redemption of Shares – Issue and Redemption of

Debentures – Purchase of Business – Profits Prior to Incorporation – Financial

Statements of Companies

UNIT IV

Financial Statements Preparation of Banking, Insurance, Electricity and

Hotel Companies

UNIT V

Alteration of Share Capital – Amagamation – Absorbtion- Reconstruction

– Valuation of Goodwill and Shares – Holding Companies Accounts –

Consolidated Financial Statement Preparation – Liquidation.

REFERENCE BOOKS:

1. R.L.Gupta & V.K.Gupta, Advanced Accounting - Sultan Chand & Sons -

New Delhi.

2. Jain & Narang, Advanced Accounting - Kalyani Publishers - New Delhi.

3. T.S. Reddy & A.Murthy, Financial Accountign - Margham Publications -

Chennai.

4. Shukls & Grewal, Advanced Accounting – S Chand - New Delhi.

5. P.C. Tulsian, Financial Accounting

6. S.Parthasarathy and A.Jaffarulla, Financial Accounting - Kalyani

Publishers - New Delhi.


SUBJECT: INTRODUCTION TO COMPUTER

UNIT 1

Understanding the Computers – Importance of Computers – History of

Computers- Types of Computers – History of Computers – Types of Computers

– Computing concepts – Input devices – processing unit – outputs devices

External storage devices – Driving the computer; the soft W – Programming

Languages – Common high level language – program Execution Modes –

Interactive – Using the Computers.

UNIT II

Problem solving – algorithm – flow charts – branching – looping – the

connector – hints for low charting – writing algorithm and drawing flow charts

for the following : (a) Membership Admission (b) Net Profit distribution (c)

Preparation of Act (d) Preparation of Drawal Application (e) Finding Arithmetic

Mean, Standard Deviation and Co-efficient of Co-relation.

UNIT III

BASIC character act – constant and variable – naming and variables –

LET, INPUT, READ, DATA and RESTORE statement – arithmetic operators –

arithmetic expressions- hierarchy of operations relational expression – logical

operators – print control – PRINT with comma semicolon, TAB and PRINT

USING.

UNIT IV

Branching – IF – THEN – Looping for – NEXT summing the first natural

numbers – summing the squares and cubes – preparing the multiplication

table using the idea of branching and looping.

UNIT V

Sequential files in BASIC – Application of the BASIC Programming

concepts – files for the following problems of co-operative studies.

REFERENCE BOOKS:

1. Programming in BASIC : Balagurusamy, E. Tata McGrew Hill Publishing

Company Ltd., New Delhi (1991), Chapte4rs: 1,2,4,5,6,7

2. Programming with BASIC: Gottfored, Schaum s Outline Series. Tata

McGraw Hill Publishing Company Singapore (1990)

3. Computer Today 3e – sanders

4. Computer: By Trainor and Kransnewich.

5. Operating System – by Milan Milenkoric.

6. Fundamentals of Computers – By Rajaraman.

7. Computer Studies – By, C.S. French.

8. Microprocessor Systems 8086/ 8088 – By Gibson.

9. Computer Fundamentals: P. K. Sinha.


SUBJECT: COST ACCOUNTING

UNIT I

Nature and scope of Cost Accounting, Cost analysis, concepts and

Classifications. Installation of costing systems, cost centres and profit centers.

Cost sheets, tenders and quotations.

UNIT II

Material purchase control, Level, aspects, need and essentials of material

control. Stores control – Stores Department, EOQ, Stores records. Material

costing – Issue of materials – FIFO, LIFO, HIFO, SAM, WAM, Market price, Base

stock method and standard price method.

UNIT III

Labour cost – Computation and control. Time keeping, Methods of wage

payment – Time rate and piece rate system. Payroll procedures. Idle time and

over time. Labour turnover. Overheads – Classification, Allocation,

Apportionment and Absorption. Accounting and control of overheads –

Manufacturing, Administration, Selling and Distribution (Primary and

Secondary Distribution) Machine Hour Rate.

UNIT IV

Single Output Costing – Job Costing – Process Costing – Equivalent Process

Production – Inter Process Profit – Joint and By Product Costing – Operating

and Service Costing – Contract Costing

UNIT V

Budget and Budgetary Control – Meaning – Types – Advantages and

Limitations – Installation of Budgetary Control System – Production, Sales,

Labour, Cash and Functional Budgets – Master and Flexible Budgeting.

Marginal Costing – Break Even Analysis – Cost Volume and Profit Analysis –

Application of Marginal Costing in Decision Making – Key Factor – Export

Order – Make or Buy – Product and Sales Mix Etc.

REFERENCE BOOKS:

1. Jain S.P. and Narang K.L. – Cost Accounting.

2. Khanna B.S., Pandey I.M. Ahuja G.K. and Arora M.N. – Practical costing.

3. T.S. Reddy and Y. Hariprasad Reddy – Cost Accounting

4. N.K. Prasad and V.K. Prasad – Cost Accounting.

5. Saxena and Vashist – Cost Accounting.

6. Hansen / Mowen – Cost Management Accounting and Control.


SUBJECT: BANKING THEORY LAW & PRACTICE

UNIT I

Meaning of Bank – Types of Bank – Banking System in India – International

Banking System and Financial Environment – Reserve Bank of India – Role –

Departments – Functions – Credit Control Measures – Monetary and Fiscal

Policy of RBI - Banking Regulation Act, 1949 – The Reserve Bank of India Act

1934.

UNIT II

Commercial Banks – Functions – Accepting Deposits – Lending of Funds,

Development Banks – Origin – Evolution – Organisaton and Capital Structure –

Functions – Scope and Activities – Technology in Banking - E-Banking – ATM

Cards, Debit cards, Personal Identification Number – Online enquiry and

update facility – Electronic Fund Transfer – Electronic Clearing System.

UNIT III

Banking Practices in India – Procedure for Opening of an Account- Types of

Deposit Account – Its Nature and Importance - Types of customers (Individuals,

firms, Trusts, and Companies) – Importance of customer relationship

management – Customer grievances and redressal – Ombudsman.

UNIT IV

Banker and Customer: General and special relationship - Paying Banker:

Nature of banking business - negotiable instruments and their characteristics,

payment of cheques and protection to the paying banker dishonors of cheques

- Collecting-Banker: Collection of cheques and other instruments-protection to

the collecting banks under the negotiable instruments Act - endorsements on

cheques.

UNIT V

Principles of lending – Types of Borrowings – Precautions to be taken by a

banker. Negotiable instruments: Promissory Note – Bills of Exchange, Cheque,

Draft – Definitions, Features – Crossing – Endorsement – Material Alteration –

Paying Banker – Rights and Duties – Statutory Protection – Dishonour of

Cheques – Role of collecting banker.

REFERENCE BOOKS:

1. Banking Law Theory and Practice – Sundaram and Varshney – Sultan

Chand Co.

2. Banking and Financial Systems – B. Santhanam (Margham Publishers)

3. Banking Law Theory and Practice – S.N. Maheswari – Kalyani

Publications

4. Indian Banking – Parameswaran – S. Chand and Co.

5. Banking Law Theory and Practice – Tanon

6. Banking Law Theory and Practice – Sherlaker & Sherlaker

7. Bedi H.L & Hardikar V.K : Practical Banking – Advance

8. Sheldon H.P: Practice and Law of Banking.

9. Bedi. H.L: Theory and Practice Banking.

10. Kothari N. M: Law and Practice of Banking.

11. Shekar. K.C: Banking Theory Law and Practice.


SUBJECT: MANAGEMENT INFORMATION SYSTEM

UNIT I

Introduction to Management Information Systems-An overview of MIS-

structure of MIS-managerial end user: Basic definition- framework for

managerial end user-Systems concepts-characteristics of systems-types of

systems-business as a system-Information processing concepts-data-

information systems approach to problem solving.

UNIT II

Managerial overview-Computer hardware-Computer Software-

Telecommunication- Computer files and Database concepts-Database

organization and processing.

UNIT III

Transaction processing systems: Information reporting and executive

information systems- Attributes of information quality.

UNIT IV

Managerial decision making and Decision support systems: Information,

decision making and management-Models for decision support- Software for

decision support- Using DSS and developing DSS

UNIT V

Enhancing managerial decision making: Decision Support systems-Group

Decision support systems (GDSS)-Executive support in the Enterprise.

REFERENCE BOOKS:

1. Mudrick & Ross, "Management Information Systems", Prentice - Hall of

India .

2. Sadagopan , "Management Information Systems" - Prentice- Hall of India

3. CSV Murthy -"Management Information Systems" Himalaya publishing

House .

3. Dr. S.P. Rajagopalan,"Management Information Systems and EDP " ,

Margham Publications , Chennai .

4. James A-O’Brien, “Management Information Systems” – Galgotia

Publications

Pvt Ltd.


SUBJECT: INTERNET TECHNOLOGY & WEB DESIGN

UNIT I

Review of network technologies, Internet addressing, Address resolution

protocols (ARP / RARP), Routing IP datagram’s, Reliable stream transport

service (TCP) TCP / IP over ATM networks, Internet applications - E-mail,

Telnet, FTP, NFS, Internet traffic management.

UNIT II

Concepts of graph theory, Routing protocols, Distance vector protocols

(RIP), Link state protocol (OSPP), Path vector protocols (BGP and IDRP),

Routing for high speed multimedia traffic, Multicasting, Resource reservation

(RSVP), IP switching.

UNIT III

HTTP protocol, Web browsers Netscape, Internet explorer, Web site and

Web page design, HTML, XML, Dynamic HTML, CGI.

UNIT IV

Introduction and Web Development Strategies - History of Web, Protocols

governing Web, Creating Websites for individual and Corporate - World, Cyber

Laws - Web Applications, Writing Web Projects, Identification of Objects, Target

Users, Web Team - Planning and Process Development.

UNIT V

HTML, XML and Scripting - List, Tables, Images, Forms, Frames, CSS -

Document type definition, XML schemes, Object Models, Presenting XML,

Using XML - Processors: DOM and SAX - Introduction to Java Script, Object in

Java Script, Dynamic HTML with Java Script.

REFERENCE BOOKS:

1. Dauglas E.Comer, "Internetworking with TCP/IP", Vol. I: 3rd edition,

Prentice Hall of India, 1999.

2. Eric Ladd and Jim O'Donnell, "Using HTML 4, XML and Java 1.2", Que

Platinum edition, Prentice Hall of India, 1999.

3. William Stallings, "High Speed Networks", Prentice Hall Inc., 1998.

4. Burdman, “Collaborative Web Development” Addison Wesley.

5. Chris Bates, “Web Programing Building Internet Applications”, 2nd

Edition,

WILEY, Dreamtech

6. Joel Sklar, “Principal of web Design” Vikash and Thomas Learning

7. Horstmann, “CoreJava,” Addison Wesley.

8. Herbert Schieldt, “The Complete Reference:Java”, TMH.

9. Hans Bergsten, “Java Server Pages,” SPD O’Reilly


SUBJECT : E-COMMERCE

Unit l:

Introduction, Information Technology and business, various applications of

Information Technology in the field of business.

Unit 2:

Meaning, classification, B2B, B2C, C2C, G2C, B2G sites, E-commerce in

the field of education, finance, auction, news and entertainment sectors,

Setting of an E-commerce case study portals and some popular E-commerce

portals.

Unit 3:

Electronic Commerce, Frame work, anatomy of E-Commerce applications,

E-Commerce Consumer applications, E-Commerce organization applications

Unit 4:

Credit cards, debit cards, smart cards, e-credit accounts, e-money,

security concerns in E-commerce, authenticity, privacy, integrity, non-

repudiation, encryption, secret key cryptography, public key cryptography, SET,

SSL, digital signatures, firewalls

Unit 5:

Marketing strategies, creating web presence, advertising, customer service

and support, web branding strategies, web selling models

Unit 6:

Digitization of documents, Document library, Types of digital documents,

warehouses

Unit 7:

M-commerce, Introduction, meaning, applications and importance

of M-commerce in the present world of business

Unit 8:

Key multimedia concepts, Digital Video and electronic Commerce,

Desktop video processing, Desktop video conferencing

Reference Books:

1. E-commerce fundamentals and applications Hendry Chan, Raymond Lee,

Tharam Dillon, Elizabeth chang, John Wiley

2. E-commerce, S. Jaiswal, Galgotia

3. E-commerce, Efrain Turbon, Jae Lee, David King, H. Michael Chang

4. Electronic Commerce, Gary P. Schneider, Thomson

5. E-commerce, Business, Technology, Society, Kenneth C. Laudon, Carol

Guyerico Traver


SUBJECT : AUDITING

Block – I:

Introduction – Definition, Scope, Objectives, techniques and standards of

auditing – Generally accepted auditing practices – Internal check – Internal

Audit –

Internal control – Interface between Internal Auditor and Statutory Auditor –

Audit

Planning and control.

Block – II:

Vouching – Cost transactions and trading transactions – Audit of ledger –

Verification and valuation of Assets and liabilities.

Block – III:

Depreciation and Reserves – Auditing under EDP environment.

Block – IV:

Audit of limited companies – Qualification, Appointment, Removal,

Remuneration, Powers and Duties – Special considerations in company audit –

Audit of Financial statements, share capital and debentures – Divisible profits

and

dividends.

Block – V:

Investigation – Objects and classes of investigation – Legal position and

liability of an Auditor – Professional conduct and Ethics.

BOOKS RECOMMENDED:

1. B.N. Tandon, S. Sudharsanam and S. Sundharababu, A Handbook of

Practical Auditing, S.Chand & Co., Ltd., New Delhi.

2. S.D.Sharma, Taxmann’s Auditing Principles and Practice, Taxman Allied

Services (P) Ltd., New Delhi.

3. Ravindar Kuamr & Virender Sharma, Fundamentals of Practical Auditing,

Prentice Hall of India (P) Ltd., New Delhi.

karanataka state open university examination conducted by the board of pre-university education in...

Documents