Syllabus
B.Com.
(UG Course)
Admitted Batch 2008 -2009
COMMERCE (U.G. COURSES) VOCATIONAL COURSE
COMPUTE APPLICATIONS
With effect form 2008-2009 Admitted Batch
I Year B.Com.
Subject / Max. Marks / Work loadHrs.
Part-I
English Language including communication Skills / 100 / 6
Second Language / 100 / 4
Foundation Course / 50 / 3
Part-II
Financial Accounting / T 70+ P 30 100 / 6
Business Economics / 100 / 4
Business Organization & Management / T 70+ P 30 100 / 5
Vocational Papers:
Fundamentals of Information Technology (Common for General & Vocational) NEW Syllabus / T 70+ P 30 100 / 5
Information Systems through COBOL (Old Syllabus) / T 70+ P 30 100 / 5
Total / 750 / 38
Second year:
Subject / Max. Marks / Work loadHrs.
Part-I
English Language including communication Skills / 100 / 6
Second Language / 100 / 4
Part-II
Environmental Studies / 100 / 4
Financial Accounting -II /Advanced Accounting / T 70+ P 30 100 / 6
Business Statistics / T 70+ P 30 100 / 5
Financial Services/Banking & Insurance / T 70+ P 30 100 / 5
Taxation / T 70+ P 30 100 / 4
Vocational Papers: (Old Syllabus)
FoxPro and Computer Accountancy through Tally / T 70+ P 30 100 / 4
Structured Programming through “C” / T 70+ P 30 100 / 4
Total / 900 / 42
Third year:
Subject / Max. Marks / Work loadHrs.
Corporate Accounting / T 70+ P 30 100 / 5
Cost & Management Accounting / 100 / 5
Business Laws / 100 / 5
Auditing / T 70+ P 30 100 / 5
Vocational Papers: (Old Syllabus)
Accounting Software Application / T 70+ P 30 100 / 5
Computer Applications in Banking / T 70+ P 30 100 / 5
Project Viva-Voce / 100 / 3
Foundation Course / 50 / 3
Total / 750 / 36
Project/Viva-Voce minimum percentage for pas 50
SCHEME OF INSTRUCTION AND EXAMINATION
B.Com.
2008-2009 Admitted Batch
1. For B.Com. General/Vocational Students have to get a Minimum Pass++ of 35 Marks out of 100 Marks of paper.
2. Theory 70 Marks Paper: Minimum Pass Marks 25.
3. Practicals/Observation 30 Marks paper: Minimum pass 10 Marks.
4. Conduct of Practical Examinations: Vocational Students; Practicals of Vocational Papers shall be conducted by External Examiner and also Internal examiner.
Practical duration 2 hours and Each Batch consist of 15 students.
5. For B.Com. general students: Fundamentals of Information Technology practicals shall be conducted by both External and Internal Examiners. Practicals duration 2 hours and Each Batch consist of 15 students.
6. Regarding other Commerce papers practicals/Observation Records: Only Internal Marks shall be taken into account.
7. I B.Com. Financial Accounting Paper: For Computerized Accounts Accounting package Tally (latest version may be used.
All the B.Com. General/Vocational Papers including Business Economics and computer Papers shall be taught by Commerce Lecturers only.
Chairman, Board of Studies
COMMERCE (U.G. COURSES) VOCATIONAL COURSE
TAX PROCEDURE & PRACTICES
With effect form 2008-2009 Admitted Batch
I Year B.Com.
Subject / Max. Marks / Work loadHrs.
Part-I
English Language including communication Skills / 100 / 6
Second Language / 100 / 4
Foundation Course (I.H.C.) / 50 / 3
Part-II
Financial Accounting / T 70+ P 30 100 / 6
Business Economics / 100 / 4
Business Organization & Management / T 70+ P 30 100 / 5
Vocational Papers:
Fundamentals of Information Technology (Common for General & Vocational) NEW Syllabus / T 70+ P 30 100 / 5
Indian Tax System & Income Tax Law (Old syllabus) / T 70+ P 30 100 / 5
Total / 750 / 38
Project (on the job training 50 Non-credit)
Second year B.Com.
Subject / Max. Marks / Work loadHrs.
Part-I
English Language including communication Skills / 100 / 6
Second Language / 100 / 4
Part-II
Environmental Studies / 100 / 4
Financial Accounting -II /Advanced Accounting / T 70+ P 30 100 / 6
Business Statistics / T 70+ P 30 100 / 5
Financial Services/Banking & Insurance / T 70+ P 30 100 / 5
Taxation / T 70+ P 30 100 / 4
Vocational Papers: (Old Syllabus)
Central & State Tax Procedures and Practice / T 70+ P 30 100 / 4
Income Tax Procedure and Practice / T 70+ P 30 100 / 4
Total / 900 / 42
Project (on the job training 50 Non-credit)
TAX PROCEDURE & PRACTICES
Third year B.Com.
Subject / Max. Marks / Work loadHrs.
Corporate Accounting / T 70+ P 30 100 / 5
Cost & Management Accounting / 100 / 5
Business Laws / 100 / 5
Auditing / T 70+ P 30 100 / 5
Vocational Papers: (Old Syllabus)
Central Excise Procedure and Practice / T 70+ P 30 100 / 5
Customs Procedures and Practice / T 70+ P 30 100 / 5
Project Viva-Voce / 100 / 3
Foundation Course / 50 / 3
Total / 750 / 36
Project/Viva-Voce minimum percentage for pass 50
Wealth Tax and Gift Tax paper deleted in II B.Com.
Chairman Board of Studies
Commerce (UG)
COMMERCE (U.G. COURSES) VOCATIONAL COURSE
OFFICE MANAGEMENT & SECRETARIAL PRACTICE
With effect form 2008-2009 Admitted Batch
I Year B.Com.
Subject / Max. Marks / Work loadHrs.
Part-I
English Language including communication Skills / 100 / 6
Second Language / 100 / 4
Foundation Course (I.H.C.) / 50 / 3
Part-II
Financial Accounting / T 70+ P 30 100 / 6
Business Economics / 100 / 4
Business Organization & Management / T 70+ P 30 100 / 5
Vocational Papers:
Fundamentals of Information Technology (Common for General & Vocational) NEW Syllabus / T 70+ P 30 100 / 5
Office Organisation and Management (OLD SYLLABUS) / T 70+ P 30 100 / 5
Total / 750 / 38
Project (on the job training 50 Non-credit)
Second year B.Com.
Subject / Max. Marks / Work loadHrs.
Part-I
English Language including communication Skills / 100 / 6
Second Language / 100 / 4
Part-II
Environmental Studies / 100 / 4
Financial Accounting -II /Advanced Accounting / T 70+ P 30 100 / 6
Business Statistics / T 70+ P 30 100 / 5
Financial Services/Banking & Insurance / T 70+ P 30 100 / 5
Taxation / T 70+ P 30 100 / 4
Vocational Papers: (Old Syllabus)
Business Communications and Commercial Correspondence / T 70+ P 30 100 / 4
Secretarial Practice / T 70+ P 30 100 / 4
Total / 900 / 42
Project (on the job training 50 Non-credit)
OFFICE MANAGEMENT & SECRETARIAL PRACTICE
Third year B.Com.
Subject / Max. Marks / Work loadHrs.
Corporate Accounting / T 70+ P 30 100 / 5
Cost & Management Accounting / 100 / 5
Business Laws / 100 / 5
Auditing / T 70+ P 30 100 / 5
Vocational Papers: (Old Syllabus)
Type Writing (Higher) Computer programming / T 70+ P 30 100 / 5
Shorthand (Lower) / 100 / 5
Project Viva-Voce / 100 / 3
Foundation Course / 50 / 3
Total / 750 / 36
Project/Viva-Voce minimum percentage for pass 50
Chairman Board of Studies
Commerce (UG)
B.Com. Courses Structure
First Year
S.No. / Subject / Hrs per week1. / English language including communication skills / 6
2. / Second language / 4
3. / Core Subjects / 18
4. / Foundation Course / 3
5. / Computer Skills / 2
Total / 33
Second Year
S.No. / Subject / Hrs per week1. / English language including communication skills / 6
2. / Second language / 4
3. / Core Subjects / 18
4. / Environmental Studies / 4
5. / Computer Skills / 2
Total / 34
Third Year
S.No. / Subject / Hrs per week1. / Core Subjects / 30
2. / Foundation Course / 3
Total / 33
B.Com First Year:
Paper No / Title of The Paper101 / Financial Accounting
102 / Business Economics
103 / Business Organization & Management
104 / Fundamentals of Information Technology
B.Com Second Year:
Paper No / Title of The Paper201 / Financial Accounting-II / Advanced Accounting
202 / Business Statistics
203 / Financial Services- Banking & Insurance
204 / Taxation
B.Com Final Year:
Paper No / Title of The Paper301 / Corporate Accounting
302 / Cost & Management Accounting
303 / Business Laws
304 / Auditing
Electives: 2 papers each
305 & 306 A - Insurance
305 & 306 B- Banking305 & 306 C-Accountancy
305 & 306 D- Retailing
305 & 306 E - Taxation
305 & 306 F - Finance
305 & 306 G - Marketing
305 & 306 H - Secretarial Practice and Office Management
305 & 306 I - Computer Applications
305 & 306 J - Business Mathematics
B.COM. I YEAR SYLLABUS ADMITTED 2008-09
FINANCIAL ACCOUNTING
Paper 101
P.P.W. – 6 HOURS Max Marks =70+30
Objectives:
1. To make the students acquire the conceptual knowledge of accounting
2. To equip the students with the knowledge of accounting process and preparation of final accounts
3. 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 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
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.
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; Errors and Rectification.
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
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 4: Consignment and Joint Ventures:
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 .
UNIT 5: Depreciation - Provisions and Reserves:
Meaning of Depreciation - Causes- objects of providing for depreciation -Factors affecting depreciation - Accounting Treatment- Methods of providing depreciation - Straight line method - Diminishing Balance Method. ,
Provisions and Reserves - Reserve Fund – Different Types of Provisions and Reserves.
Suggested Readings:
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 Mcgraw Hill Co
4. Financial Accounting – Dr.V.K.Goyal Excel Books
5. Introduction to Accountancy T.S.Grewal S.Chand and CO
6. Accountancy – I Haneef and Mukherjee tata Mcgraw Hill co
7. Advanced Accountancy - Arulanandam Himalaya publishers
8. Advanced Accountancy-I S.N.Maheshwari & V.L.Maheswari Vikash Publishing co.
9. Ashok Banarjee Financial Accounting Excel
10. Warren Financial Accounting Cengage
ANDHRA UNIVERSITY
B.COM I YEAR SYLLABUS FOR THE ACADEMIC YEAR 2008-09
BUSINESS ECONOMICS
Paper 102
P.P.W. – 4 HOURS Max Marks =100
Objective: To facilitate the students to learn the concepts of economics and apply them in real life situations.
Unit I: Introduction
Economic and Non-Economic Activities—Business-Meaning—Economics-Definitions--micro and macro economics-method of economics-positive and normative—inductive and deductive approaches—reading of graphs-concept of slope—Utility-cardinal and ordinal utility-Law of diminishing marginal utility-Law of Equi-marginal Utility.
Unit II: Demand, Supply and Market Equilibrium
Demand-meaning-individual demand—law of demand-properties of demand curve-income effect and substitution effect-exceptions to the law of demand—individual demand and Market Demand—demand function—determinants of demand and market demand—shift of demand vs. movement along a demand curve—Elasticity of demand-price elasticity-meaning and measurement-price elasticity and total revenue of a firm-income elasticity-classification of goods based on income elasticity-cross elasticity-classification of goods into substitutes and complements—Supply-law of supply-determinants of supply—market equilibrium—concept of consumer surplus.
Unit III: Production and Costs
Production function—Distinction between short-run and long-run—Production with one variable input-relationship between total, marginal and average production functions-law of variable proportion—production with two variable inputs-isoquants -isocosts-techniques of maximization of output, minimization of cost and maximization of profit-scale of production-economies and diseconomies of scale—Cost of production-cost function—short-run total and average costs—long-run total and average cost.