Table-2: B.Com Res - CA - Semester – II

Sl. No. Course Name of the subject Total

Marks Mid. Sem. Exam

Sem. End

Exam Teaching

Hours Credits

1. First Language

(Tel/Hindi/Urdu/Sans) 100 25 75 4 3

2. Second Language

English 100 25 75 4 3

3. Foundation Course-3

Environmental Science 50 --- 50 2 2

4. Foundation Course-4A

ICT-1 (Information & communication Technology)

50 --- 50 2 2

5. DSC 1B Fundamentals of Accounting-II 100 25 75 5 4

6. DSC 2B Principles of Economics 100 25 75 5 4 7. DSC 3B Office Automation Tool 75 15 60 3 2 MS Office Lab 36 -- 25 3 2

Total 600 115 485 28 22

Table-3: B.Com Res - CA - Semester – III

Sl. No. Course Name of the subject Total

Marks Mid. Sem. Exam

Sem. End

Exam Teaching

Hours Credits

1. First Language (Tel/Hindi/Urdu/Sans) 100 25 75 4 3 2. Second

Language English 100 25 75 4 3

3. Foundation Course-5

Entrepreneurship 50 --- 50 2 2

4. Foundation Course-2B

Communication & Soft Skills-2 50 --- 50 2 2

5. DSC 1C Corporate Accounting 100 25 75 5 4 6. DSC 2C Business Statistics 100 25 75 5 4 7. DSC 3C Networking and

Internet Foundation Network / Internet Lab

100 15 60 25

3 3

2 2

Total 600 115 485 28 22

Table-4: B.Com Res - CA – Semester – IV

Sl. No. Course Name of the subject Total

Marks Mid. Sem. Exam

Sem. End

Exam Teaching Hours** Credits

1. Foundation Course-2C*

Communication & Soft Skills-2 50 --- 50 2 2

2. Foundation Course-6*

Analytical Skills 50 --- 50 2 2

3. Foundation Course-5**

CE (Citizenship Education) 50 --- 50 2 2

4. Foundation Course-4B

ICT-2 (Information & communication Technology)

50 --- 50 2 2

5. DSC 1D Accounting for Service organizations 100 25 75 5 4

6. DSC 2D Business Laws 100 25 75 5 4 7. DSC 3D Computer Accounting

with Tally Lab with Tally

100 15 60 25

3 3

2 2

Total 500 65 435 24 20 * To be taught by English Teachers (and partly by Maths/statistics teachers) ** To be taught by Telugu Teachers

DSC 1B – Fundamentals of Accounting-II

Unit-I: Depreciation Meaning of Depreciation - Methods of Depreciation: Straight line – Written down Value – Sum of the Years' Digits - Annuity and Depletion (Problems). 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 (Problems). 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 - Proforma invoice - Account sales – Del-credre Commission - Accounting treatment in the books of consigner and consignee - Valuation of closing stock - Normal and Abnormal losses (Problems). Unit-V: Joint Venture Accounts Joint venture - Features - Differences between Joint-venture and consignment – Accounting procedure - Methods of keeping records (Problems). Reference Books: 1. R.L. Gupta & V.K. Gupta, Principles and Practice of Accounting, Sultan Chand 2. T. S. Reddy and A. Murthy - Financial Accounting, Margham Publications. 3. S.P. Jain & K.L Narang, Accountancy-I, Kalyani Publishers. 4. Tulsan, Accountancy-I, Tata McGraw Hill Co. 5. V.K. Goyal, Financial Accounting, Excel Books 6. T.S. Grewal, Introduction to Accountancy, Sultan Chand & Co. 7. Haneef and Mukherjee, Accountancy-I, Tata McGraw Hill 8. Arulanandam, Advanced Accountancy, Himalaya Publishers 9. S.N.Maheshwari & V.L.Maheswari, Advanced Accountancy-I, Vikas Publishers.

Acharya Nagarjuna University :: B.Com. Res CA - 1st Year - 2nd Semester

OFFICE AUTOMATION TOOL UNIT I: Introduction to Windows OS, Desktop, File, Folder, My Computer, My documents, Recycle bin, Internet Explorer, Windows Explorer, Control Panel, Accessories Office Automation: Organization of an Office, Nature of Office work, Need for Office automation. Document Preparation: Word processing – Spreadsheets - Presentation - Database Applications - Introduction to document storage and retrieval. UNIT II: MS 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 table, entering and editing text / numbers in a table, adding / deleting rows, changing row heights, Inserting / Deleting columns, Changing column width. Graphics: Importing graphics, Clipart, Insert picture, Clip Art Gallery, using word’s drawing features, drawing objects, text in drawing. UNIT III: MS Power Point: Introduction, Building a presentation, Outlining the presentation, Creating the text and chart slides, Formatting charts, Drawings 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, Transition and build effects, Saving presentation, Closing presentation, Printing presentation elements.

UNIT IV: Excel Basics: Overview of Excel features, Creating a new worksheet, Selecting cells, Entering and editing Text, Numbers, Formulas - Referencing cells, Moving cells, Copying cells, Sorting cell data, Inserting rows, columns, 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, Changing Colors and Shading, Hiding Rows and Columns Introduction to functions: Parts of functions, Sum Function in Menu, The Function Wizard. Examples functions by category: Data and time functions, Math and Trig functions, Statistical functions, Text functions. Excel Charts: Chart parts and terminology, The Chart Wizard, Creation of different types of charts, Printing Charts, Deleting charts – Linking Charts UNIT V: MS Access - Creating a Simple Database and Tables: Creating a contact Databases with the wiz, Use 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 / Moving / Editing Records, Copying previous entries without retyping. Query: Finding, Sorting and Displaying Data, and Dynasets, Creating, select and using queries, Query Design, Multilevel Sorts, Finding incomplete matches, Saving 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. 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 a bio-data using various features of Word processing 2. Prepare Class time table for BCom Course using different Text formatting in table

Prepare your class time table using different Text formatting in table. 3. Type a document or an English prose lesson and check for Spelling 4. Use Mathematical Equations to compute averages and standard deviations using 1st

semester marks in group subjects for each student 5. Create chart using line and bar graphs for internet and mobile users for each state Create

a pie chart for mobile users in each state in India You have download the data 6. Types some numbers and words to practice various functions such as COUTN, MAX,

MIN, LENGTH, LEFT, RIGHT, MID and REPEAT. 7. Create a file to present in a Powerpoint the features of Word processing and Spreadsheet

applications 8. Create a text, animation sound effects and images with effects to explain the usage of

Internet 9. Create a table of courses available at Acharya Nagarjuna University in B.Sc., B.Com. and

BA with subjects 10. Create a table of college offering various subjects in lab 7 and generate reports for B.Sc.

B.Com. and BA 11. Create a pay roll details of employees, a minimum of 10 using MS Access and use

features to import external data, sort and filter

B.Com Res - CA - Semester – III DSC 1 C - Corporate Accounting

Unit-I: Accounting for Share Capital - Issue, forfeiture and reissue of forfeited shares- concept & process of book building - Issue of rights and bonus shares - Buyback of shares (preparation of Journal and Ledger). Unit-II: Issue and Redemption of Debentures - Employee Stock Options – Accounting Treatment for Convertible and Non-Convertible debentures (preparation of Journal and Ledger). Unit –III: Valuation of Goodwill a nd Shares: 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 (including problems).

UNIT – IV: Company Final Accounts: Preparation of Final Accounts – Adjustments relating to preparation of final accounts – Profit and loss account and balance sheet – Preparation of final accounts using computers (including problems).

Unit –V Provisions of the Companies Act, 2013 relating to issues of shares and debentures - Book Building- Preparation of Balance Sheet and Profit and Loss Account – Schedule-III. Reference Books:

1. Corporate Accounting – Haneef & Mukherji, 2. Corporate Accounting – RL Gupta & Radha swami 3. Corporate Accounting – P.C. Tulsian 4. Advanced Accountancy: Jain and Narang 5. Advanced Accountancy : R.L. Gupta and M.Radhaswamy, S Chand. 6. Advanced Accountancy : Chakraborthy 7. Modern Accounting: A. Mukherjee, M. Hanife Volume-II McGraw Hill 8. Accounting standards and Corporate Accounting Practices: T.P. Ghosh Taxman 9. Corporate Accounting: S.N. Maheswari, S.R. Maheswari, Vikas Publishing House. 10. Advanced Accountancy: Arutanandam, Raman, Himalaya Publishing House. 11. Advanced Accounts: M.C. Shukla, T.S. Grewal, S.C. Gupta, S. Chand & Company Ltd., 12. Management Accounting: Shashi K. Gupta, R.K. Sharma, Kalyani Publishers.

DSC 2C - Business Statistics

Unit 1: Introduction to Statistics: Definition, importance and limitations of statistics - Collection of data - Schedule and questionnaire – Frequency distribution – Tabulation -Diagrammatic and graphic presentation of data using Computers (Excel). Unit 2: Measures of Central Tendency: Characteristics of measures of Central Tendency-Types of Averages – Arithmetic Mean, Geometric Mean, Harmonic Mean, Median, Mode, Deciles, Percentiles, Properties of averages and their applications. Unit 3: Measures of dispersion and Skewness: Properties of dispersion-Range-Quartile Deviation –Mean Deviation-Standard Deviation- Coefficient of Variation-Skewness definition-Karl Pearson’s and Bowley’s Measures of skewness-Normal Distribution. Unit 4: Measures of Relation: Meaning and use of correlation – Types of correlation-Karlpearson’s correlation coefficient – Spearman’s Rank correlation-probable error-Calculation of Correlation by Using Computers. Regression analysis comparison between correlation and Regression – Regression Equations-Interpretation of Regression Co-efficient. Unit 5: Analysis of Time Series & Index Numbers: Components of Time series- Measurement of trend and Seasonal Variations – Index Numbers-Methods of Construction of Index Numbers – Price Index Numbers – Quantity Index Numbers –Tests of Adequacy of Index Numbers – Cost of Index Numbers-Limitations of Index Numbers – Use of Computer Software. Suggested Readings:

1. Business Statistics Reddy, C.R Deep Publications. 2. Statistics-Problems and Solutions Kapoor V.K. 3. Fundamentals of Statistics Elhance.D.N 4. Statistical Methods Gupta 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. Business Statistics J.K.Sharma 9. Business Statistics Bharat Jhunjhunwala 10. Business Statistics R.S.Bharadwaj

Acharya Nagarjuna University :: B.Com. Res CA – 2nd Year – 3rd Semester

NETWORKS AND INTERNET FOUNDATION

UNIT I: Introduction to Network, advantages and disadvantages of network - Types of Networks: LAN, MAN, WAN – Various Network topologies - Connecting Devices to Network – Hubs, Repeaters, Bridges, Routers, Network Interface Cards (NIC) and Switches -– Network Operating system - Analog and Digital signals and transmission UNIT II: Introduction to Network Communication Model- Network Architecture – Application Layer, Presentation Layer, Session Layer, Transport Layer, Network Layer, Data-link Layer, Physical Layer – TCP / IP Protocols – Other Protocols: MIME, POP, HTTP – Network Size and classes - Domain Name System - Remote Access Control and Telnet UNIT III: Overview of Internet, Evolution and Advantages of Internet, Growth of WWW, Internet Service Providers, ISP – Dial up Networks, Leased Lines, Wi-Fi - Search Engines Features, Searching Web: text, files, audio, images and video – newsgroup and subscribe to them UNIT IV: Intranet concepts and architecture – Uses and Benefits of Intranet - Planning and Creation of Intranet Accessing Corporate Information through World Wide Web, WWW and basic protocols: HTTP, SMTP, FTP - Internet infrastructure - Internet Security, Virus, Protection mechanisms - Intranet as business tool for communication, productivity, groupware, self learning and digital workplace UNIT V: Wireless Technology- Basics of Radio Frequency, Wireless Wide Area Networks Wireless Local Area Networks - Wireless Personal Area Networks, Wi-Fi, Bluetooth - Wireless Networking Equipments – Configuring Wireless Networks - Security – Virus and antivirus, Configuring Firewalls – Challenges of Wireless Broadband TEXT BOOKS 1. James F. Kurose, Computer Networking: A Top-Down Approach (English) 5th Edition, 2012 2. Andrew S. Tanenbaum, Computer Networks, Pearson, Third Edition 3. Gary Rogers, Introduction to Wireless Technology, 2007 Pearson Education REFERENCE BOOKS 1. P.K.Singh, Introduction to Computer Networks VK Global Publications Pvt. Ltd. 2. Douglas Comer, Computer Networks and Internets with Internet Applications, Prentice Hall, ISBN 0130914495 3. Nupur Prasad Giri, Wireless Technology, Dream Tech, 2015, 9789351197959

Acharya Nagarjuna University :: B.Com. Res CA – 2nd Year – 4th Semester

DSC 1D- Accounting for Service Organizations

Unit-I: Non-Trading/ Service Organizations: Concept - Types of Service Organizations – Section (8) and other Provisions of Companies Act, 2013. Unit – II Electricity Supply Companies: Accounts of Electricity supply companies: Double Accounting system – Revenue Account – Net Revenue Account – Capital Account – General Balance Sheet (including problems). Unit – III - Bank Accounts Bank Accounts – Books and Registers to be maintained by Banks – Banking Regulation Act, 1969 - Legal Provisions Relating to preparation of Final Accounts (including problems). Unit-IV: Insurance Compa nies Life Insurance Companies –Preparation of Revenue Account, Profit and Loss Account, Balance Sheet (including problems) – LIC Act, 1956. Unit – V: General Insurance Principles – Preparation of final accounts – with special reference to fire and marine insurance (including problems) – GIC Act, 1972. Suggested Readings

1. Corporate Accounting – RL Gupta & M. Radha Swami 2. Corporate Accounting – P.C. Tulsian 3. Company Accounts : Monga, Girish Ahuja and Shok Sehagal 4. Advanced Accountancy: Jain and Narang 5. Advanced Accountancy : R.K. Gupta and M. Radhaswamy 6. Advanced Accountancy : Chakraborty 7. Advanced Accountancy: S.P. Iyengar 8. Modern Accounting: A. Mukherjee, M. Hanife McGraw Hill Company Ltd., New Delhi. 9. Accounting standards and Corporate Accounting Practices: T.P. Ghosh Taxman 10. Corporate Accounting: S.N. Maheswari, S.R. Maheswari, Vikas Publishing. 11. Advanced Accountancy: Arutanandam, Raman, Himalaya Publishing House. 12. Advanced Accounts: M.C. Shukla, T.S. Grewal, S.C. Gupta, S. Chand.

DSC 2D - Business Laws

Unit-1 Contract Meaning and Definition of Contract-Essential elements of valid Contract -Valid, Void and Voidable Contracts - Indian Contract Act, 1872.

Unit-2 Offer and Acceptance Definition of Valid Offer, Acceptance and Consideration -Essential elements of a Valid Offer, Acceptance and Consideration.

Unit-3 Capacity of the Parties and Contingent Contract Rules regarding to Minors contracts - Rules relating to contingent contracts - Different modes of discharge of contracts-Rules relating to remedies to breach of contract.

Unit-4 Sale of Goods Act 1930 Contract of sale – Sale and agreement to sell – Implied conditions and warranties – Rights of unpaid vendor. Unit-5: Cyber Law and Contract Procedures - Digital Signature - Safety Mechanisms. Suggested Readings:

1. J. Jayasankar, Business Laws, Margham Publication. Chennai -17 2. Kapoor ND, Mercentile Law , Sultan Chand 3. Balachandram V, Business law Tata 4. Tulsian , Business Law Tata 5. Pillai Bhagavathi, Business Law , S.Chand. 6. Business Laws, Maruthi Publishers

Acharya Nagarjuna University :: B.Com. Res CA– 2nd Year – 4th Semester

COMPUTER ACCOUNTING WITH TALLY UNIT I: Introduction: Business and Computers, Accounting as an Information System, Usage of Computers in Accounting. Overview of Accounting system - Important Formulae of Ratio Analysis Objective of Inventory Control System - Steps in Computerizing Inventory - Control System, Inventory Features - Understanding steps in accounting packages for Payroll Processing, Salary Calculations and Disbursement mechanism, Understanding Legal Provisions, Setup Tax Deducted at Source, TDS, Develop MIS Reports, and Special Reports

UNIT II: Starting with Tally: Introduction to Tally ERP 9 - Single-User vs Multi-user - Features of Tally, Start Tally, Create a Company and alter a Company - Groups: Creating Single Groups/Multiple Groups, Display, Deleting Groups - Ledger: Creating Single Ledger / Multiple Ledgers, Display and Alternating ledgers Creating Inventory Master: Creating Stock Groups: Displaying, Deleting, Altering - Creating Stock Unit of Measure, Displaying and Deleting Unit Measures - Creating, Altering, Displaying, Deleting Stock items - Specifying Reorder Levels -Creating Godowns and Allocation of stock.

UNIT III: Voucher Entry: Voucher Types, Entry Screen, Buttons, Contra Entry, Payments, Receipts, Journals, Purchases, Sales, Debit Note, Credit Note, Reversing Journal Voucher. Fundamentals of Inventory: Introduction, Market Valuation Method, Reorder Levels, Multiple Price List, Inventory Transactions, Invoice, order, Challans, Inventory Reports, Exception Reports. Entering Inventory Vouchers: Entering Inventory Voucher, Sales and Purchase Voucher Entry, Voucher Classes, Default Accounting Allocation, Types of Calculations, Explanation of Types of Calculation, Pure Inventory Vouchers, Default Voucher Number, Stock Journal, Common Information, Bills of Materials, Alter a Purchase Order, Create Sales Orders

UNIT IV: Introduction to VAT (Value Added Tax): Concept of VAT, Rates, Classification, VAT Document, VAT Records, Statutory Returns, Dealers Status, Composite Dealers Ledgers and VAT: Ledger Masters, Company Creation / Alteration, Sate, Use Indian VAT, Application Form, VAT TIN NO, Purchase Ledger, Used in VAT Return, Default VAT/Tax Class, Sales Ledger, Duties and Taxes Ledger, Type Of Duty/Tax, Default Vat/Tax Class, Percentage of Calculations, Method of Calculation, Similarly for output VAT, Default VAT Class, method of Calculation, Direct Expenses /Income Ledger, Vouchers and Transactions, Computation of VAT - Interstate Sales and Purchases, Imports and Exports, Exempted Purchases and Sales. VAT Reports: Reports, VAT Control Ledger, Group Summary, Sales, Reorganizing VAT Group, Statutory VAT Returns, Inventory Records, Stock items, Manufacturing Accounts

UNIT V: Introduction to TDS - TDS Transactions, Configuring Tally for TDS, Creation of masters, Voucher entry for TDS, Purchase Voucher, Advance Payment, TDS Reports, TDS Computations Report. Display/Reports in Tally: Financial Statements, Accounting Books and Registers: - Cash Book, Bank Book, Purchase Register, Sales Register, Journal Register, Debit Note Register, Credit Note Register, Day Book, Inventory registers - Importing Data, Export of Data, Understanding Client and Server mechanism - E-capabilities - Internet Publishing The Administrative Tally: Security Levels- Types of Security, Users and Passwords, Tally Audit, Tally Vault, Backup, Restore, Split Financial Years TEXTBOOKS 1. Tally.ERP 9 Made Simple Basic Financial Accounting by BPB ISBN-13: 978-81-8333-483-9 2. Computer Accounting With Tally 7.2, Firewall Media, Laxmi Publications

3. Financial Accounting on Computers Using Tally by Namrata Agrawal, Dreamtech Press, 2000 Reference Books: 1. Tally 9 in Simple Steps, Kogent Solutions Inc., John Wiley & Sons, 2008, 240pges 2. Tally 9.0 (English Edition), (Google eBook) Computer World 3. Comdex Computer & Financial Accounting With Tally 9.0 by Vikas Gupta, 8177227394, 2007. 4. Tally ERP 9 For Real Time Accounting by Avichi Krishnan, BookGanga