VIKRAMA SIMHAPURI UNIVERSITY :: NELLORE

Common Framework of CBCS for Colleges in Andhra Pradesh

(A.P. State of Council of Higher Education)

SYLLABUS OF

B.Com(Computer Applications)
(UNDER CBCS FRAMEWORK WITH EFFECT FROM 2020-21)

PROGRAMME: FOUR-YEAR UG PROGRAMME

 B.Com (COMPUTER APPLICATIONS) Syllabus under CBCS
(with effect from the Academic Year 2020-21)

Course Structure
Domain Subject: Commerce (Computer Applications)
(Syllabus with Outcomes, Co-curricular Activities, References for nine Courses of 1, 2 &3 Semesters)

Structure of B.Com (Computer Applications)Programme under Revised CBCS

Marks
Courses

Name of Course
Sl. Hours/
Sem

(Each Course consists 5 Units with each Unit Credits

No Week Mid Sem
having 12 hours of class-work)
Sem End
1 I 1A Fundamentals of Accounting 5 4 25 75
2 I 1B Business Organization and Management 5 4 25 75
3 I 1C Information Technology 3 3 25 75
1CP Practical 2 1 0 50
4 II 2A Financial Accounting 5 4 25 75
5 II 2B Business Economics 5 4 25 75
6 II 2C E-commerce and Web Designing 3 3 25 75
2CP Practical 2 1 0 50
7 III 3A Advanced Accounting 5 4 25 75
8 III 3B Business Statistics 5 4 25 75
9 III 3C Programming with C & C++ 3 3 25 75
3CP Practical 2 1 0 50
TOTAL 45 36 225 825
 B Com(General and Computer Applications)
SEMESTER-I
Domain Subject: Commerce

Semester-wise Syllabus under CBCS (w.e.f. 2020-21 Admitted Batch)

COURSE1A: FUNDAMENTALS OF ACCOUNTING

Learning Outcomes:

At the end of the course, the student will able to

 Identify transactions and events that need to be recorded in the books ofaccounts.
 Equip with the knowledge of accounting process and preparation of final accounts
of soletrader.
 Develop the skill of recording financial transactions and preparation of reports
in accordance withGAAP.
 Analyze the difference between cash book and pass book in terms of balance
and makereconciliation.
 Critically examine the balance sheets of a sole trader for different accountingperiods.
 Design new accounting formulas & principles for businessorganisations.

Syllabus:

Unit-I – Introduction
Need for Accounting – Definition – Objectives, – Accounting Concepts and Conventions –
GAAP - Accounting Cycle - Classification of Accounts and its Rules – BookKeeping and
Accounting - Double Entry Book-Keeping - Journalizing - Posting to Ledgers, Balancing of
Ledger Accounts (including Problems).

Unit-II: Subsidiary Books:

Types of Subsidiary Books - Cash Book, Three-column Cash Book- Petty Cash Book
(including Problems).

Unit-III: Trial Balance and Rectification of Errors:

Preparation of Trial balance - Errors – Meaning – Types of Errors – Rectification of Errors –
Suspense Account (including Problems)
Unit-IV: Bank Reconciliation Statement:
Need for Bank Reconciliation - Reasons for Difference between Cash Book and Pass Book
Balances- Preparation of Bank Reconciliation Statement - Problems on both Favourable and
Unfavorable Balance (including Problems).

Unit -V: Final Accounts:

Preparation of Final Accounts: Trading account – Profit and Loss account – Balance Sheet –
Final Accounts with Adjustments (including Problems).

References:

1. Ranganatham G and Venkataramanaiah, Fundamentals of Accounting, S

Chand Publications
2. T.S.Reddy& A. Murthy, Financial Accounting, Margham Publications
3. S N Maheswari and SK Maheswari, Financial Accounting, VikasPublications
4. R L Gupta & V K Gupta, Principles and Practice of Accounting, Sultan Chand
& Sons
5. S.P. Jain & K.L Narang, Accountancy-I, KalyaniPublishers
6. Tulasian, Accountancy -I, Tata McGraw HillCo.
7. V.K.Goyal, Financial Accounting, ExcelBooks
8. K. Arunjothi, Fundamentals of Accounting; MaruthiPublications
9. Prof E Chandraiah : Financial Accounting Seven Hills InternationalPublishers

Suggested Co-Curricular Activities:

 Bridge Course for Non-commerceStudents
 Practice of Terminology ofAccounting
 Quiz, WordScramble
 Co-operativelearning
 Seminar
 Co-operativelearning
 Problem SolvingExercises
 Matching,Mismatch
 Creation of Trial Balance
 Visit a firm (Individual andGroup)
 Survey on sole proprietorship and prepare final accounts ofconcern
 Group Discussions on problems relating to topics covered insyllabus
 Examinations (Scheduled and surprisetests)
 Any similar activities with imaginative thinking beyond the prescribedsyllabus
 B COM(General and Computer Applications)
SEMESTER-I

Domain Subject: Commerce

Semester-wise Syllabus under CBCS (w.e.f. 2020-21 Admitted Batch)
COURSE 1B: BUSINESS ORGANIZATION AND MANAGEMENT

Learning Outcomes:

At the end of the course, the student will be able to

 Understand different forms of businessorganizations.
 Comprehend the nature of Joint Stock Company and formalities to promote
a Company.
 Describe the Social Responsibility of Business towards thesociety.
 Critically examine the various organizations of the business firms and judge the
best amongthem.
 Design and plan to register a business firm. Prepare different documents to register
a company at hisown.
 Articulate new models of businessorganizations.

Syllabus:

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

Meaning, Definition, Features and Functions of Business - Trade Classification – Aids to
Trade – Industry Classification and Commerce - Factors Influencing the Choice of Suitable
form of Organisation

Unit–II– Forms of Business Organizations: Features, Merits and Demerits of Sole

Proprietor Ship and Partnership Business - Features Merits and Demits of Joint Stock
Companies - Public Sector Enterprises (PSEs) - Multinational Corporations (MNCs)-
Differences between Private Limited Public Limited Company

Unit-III -Company Incorporation: Preparation of Important Documents for Incorporation

of Company - Certificate of Incorporation and Certificate of Commencement of Business -
Contents of Memorandum and Articles of Association - Contents of Prospectus

Unit-IV- Management: Meaning Characteristics - Fayol’s 14 Principles of Management -

Administration Vs Management - Levels of Management
Unit-V-Functions of Management: Different Functions of Management - Meaning –
Definition – Characteristics Merits and Demits of Planning - Principles of Organisation –
Line and staff of Organisation.

Reference Books:

1. Industrial Organization and Management,C.B.Guptha, Sultan Chand.

2. Business Organization - C.D.Balaji and G. Prasad, Margham Publications,Chennai.
3. Business Organization -R.K.Sharma and Shashi K Gupta, KalyaniPublications.
4. Business Organization & Management: Sharma Shashi K. Gupta, KalyaniPublishers
5. Business Organization & Management: C.R. Basu, Tata McGrawHill
6. Business Organization & Management: M.C. Shukla S.Chand,
7. Business Organisation and Management, Dr.NeeruVasishth, Tax MannPublications.
8. Business Organisation and Management, Dr B E V L Naidu, Seven Hills
International Publishers,Hyderabad

Suggested Co-Curricular Activities:

Book Reading
Student Seminars, Debates
Quiz Programmes
Assignments
Co-operative learning
Individual / Group Field Studies
Group Discussions on problems relating to topics covered by syllabus
Collecting prospectus of different companies through media
Collection of news reports and maintaining a record of paper-cuttings relating to
topics covered in syllabus
Talk on current affairs about business, industry etc.

Simple project work on development of Certificate of Incorporation, Prospectus and

Certificate of commencement of business
Biography of well-known management thinkers and managers of gigantic
Companies
Examinations (Scheduled and surprise tests)
 B.A. (CA) / B Com (CA) / B.Sc. (CA)
Domain Subject: Commerce
Semester-wise Syllabus under CBCS(w.e.f. 2020-21 Admitted Batch)
I Year B Com (CA), Semester- I
Discipline: COMPUTER
APPLICATIONS
COURSE 1C:INFORMATION TECHNOLOGY

Model Outcomes:
At the end of the course, the students is expected to DEMONSTRATE the following cognitive abilities
(thinking skill) and psychomotor skills.

A. Remembers and states in a systematic way (Knowledge)

1. Describe the fundamental hardware components that make up a computer’s hardware and the
role of each of these components
2. understand the difference between an operating system and an application program, and
what each is used for in a computer
3. Use technology ethically, safely, securely, and legally
4. Use systems development, word-processing, spreadsheet, and presentation software to
solve basic information systems problems

B. Explains (Understanding)
5. Apply standard statistical inference procedures to draw conclusions from data
6. Retrieve information and create reports from databases
7. Interpret, produce, and present work-related documents and information effectively
and accurately

C. Critically examines, using data and figures (Analysis and Evaluation**)

8. Analyse compression techniques and file formats to determine effective ways of
securing, managing, and transferring data
9. Identify and analyse user needs and to take them into account in the selection,
creation, integration, evaluation, and administration of computing based systems.
10. Analyse a complex computing problem and to apply principles of computing and other
relevant disciplines to identify solutions.
11. Identify and analyse computer hardware, software
D. Working in ‘Outside Syllabus Area’ under a Co-curricular Activity(Creativity)
Design, implement, and evaluate a computing-based solution to meet a given set of computing
requirements in the context of the program’s discipline.

E. Efficiently learn and use Microsoft Office applications.

SYLLABUS
COURSE 1C : INFORMATION TECHNOLOGY
(Five units with each unit having 12 hours of class work)

Introduction:
Unit -I Computer Definition - Characteristics and Limitations of Computer,Generations of
Computer, Classification of Computers, Applications of Computer, Hardware —
Basic organization of Computer - Input and Output Devices

Unit- II Memories: primary, secondary and cache memory, Software: types of software,
system software, Application software, commercial software, open source software,
domain software and free ware software, Programming Languages: Introduction
toProgramming Languages – Generations of Programming Languages

Unit- III MS word:

Features of MS Word - Parts of Word Window – Creating, Saving, Opening
document, Printing, Formatting: Formatting of Text and Paragraph - Bullets and
Numbering - Editing - Moving and Copying - Find and Replace Text –Tables:
Creating tables, inserting and deleting rows and columns, Insertion of pictures –
Insertion of clipart - Mail Merge

Unit-IV MS Excel:
Features of Excel, Parts of Excel window, Workbooks, Creating, Opening and Saving
a Workbook, Worksheets, rows, columns, Inserting and Deleting rows and columns,
cells, Entering labels, values, and formulas in worksheet, Formatting: Adjusting row
height and column width - Formatting cell values, Formulas and Functions: operators
used in formula, cell references in formula, Mathematical, Statistical, Logical and Text
functions, Charts: Different types of charts, Creating a chart
 Unit-V MS Power point:
Features of PowerPoint, Parts of PowerPoint window, creating, saving and opening
presentation, working with slides: Inserting, deleting, copying slides, editing text,
formatting text, Formatting and Modifying Presentations: Applying transition and
animation to the slides, inserting music or sound on a slide, viewing slide show

Learning Resources (Course 1C:Information Technology)

References:

(1) P.Mohan computer fundamentals- HimalayaPublications.

(2) R.K.Sharma and Shashi K Gupta, Computer Fundamentals - Kalyani Publications
(3) Fundamentals of Computers ByBalagurusamy, Mcgraw Hill
(4) Fundamentals of Computers Rajaraman V Adabala N
(5) MS-Office S.S. Shrivastava
(6) Microsoft Office 2007 Fundamentals, 1st Edition By Laura Story, Dawna Walls

Online Resources:

https://support.office.com/en-us/office-training-center
https://www.skillshare.com/browse/microsoft-office
https://www.tutorialspoint.com/computer_fundamentals/index.htm
https://www.javatpoint.com/computer-fundamentalstutorial
https://edu.gcfglobal.org/en/subjects/office/
https://www.microsoft.com/en-us/learning/training.aspx

Practical Component: @ 2 hours/week/batch

1. MS word creation of documents letters invitations etc,

2. Create tables in MS-WORD
3. Perform mail merge using MS Word
4. MS Excel performing different formulas
5. creating charts in Excel
6. create presentation in power point
7. inserting, deleting slides in Power Point
8. Illustrate Animation in presentation
 RECOMMENDED CO-CURRICULAR ACTIVITIES:

(Co-curricular activities shall not promote copying from textbook or from others work and shall
encourage self/independent and group learning)
Measurable
1. Assignments (in writing and doing forms on the aspects of syllabus content and outside the
syllabus content. Shall be individual and challenging)
2. Student seminars (on topics of the syllabus and related aspects (individual activity)
3. Quiz (on topics where the content can be compiled by smaller aspects and data (Individuals or
groups as teams))
4. Field studies (individual observations and recordings as per syllabus content and related areas
(Individual or team activity)
5. Study projects (by very small groups of students on selected local real-time problems pertaining
to syllabus or related areas. The individual participation and contribution of students shall be
ensured (team activity))

General
1. Group Discussion
2. Visit to Software Technology parks / industries

RECOMMENDED CONTINUOUS ASSESSMENT METHODS:

Some of the following suggested assessment methodologies could be adopted;

1. The oral and written examinations (Scheduled and surprise tests),
2. Closed-book and open-book tests,
3. Coding exercises,
4. Practical assignments and laboratory reports,
5. Observation of practical skills,
6. Individual and group project reports,
7. Efficient delivery using seminar presentations,
8. Viva voce interviews.
9. Computerized adaptive testing, literature surveys and evaluations,
10. Peers and self-assessment, outputs form individual and collaborative work
 B.A. (CA) / B Com (CA) / B.Sc. (CA)

CBCS - SEMESTER- I
PAPER – 1C: INFORMATION TECHNOLOGY

MODEL QUESTION PAPER

Time: 3 Hours Max. Marks : 75

SECTION-A

Answer any FIVE of the following Questions: (5 x 5= 25 Marks)

1. Write characteristics of computers
2. Write any three input devices
3. Write about cache memory
4. Explain commercial software
5. Explain how to create and save documents in Word
6. Write about inserting pictures in a document
7. Briefly explain cell references in a formula in Excel
8. How will you insert and delete rows in Excel
9. Write about opening a presentation in Power Point
10. Explain how to view slide show
SECTION - B

Answer any FIVE of the following Questions (5  10 =50 Marks)

11. Explain basic organization of a computer system
12. Write about classification of computers
13. Define Memory. Write about Primary memory units
14. Write about generations of programming languages
15. Write and explain the parts of Word window
16. Explain mail merge procedure in MS Word
17. Write in detail about features of Excel
18. What is a chart? Explain different types of charts
19. Explain the creation procedure of a presentation in Power Point
20. Define animation. Explain how to you add transition and animation to the slides

Note: Paper Setter must select TWO Short Questions and TWO Essay Questions from Each Unit
 BCOM(General and Computer Applications)

Domain Subject: Commerce

Semester-wise Syllabus under CBCS (w.e.f. 2020-21 Admitted Batch)

COURSE 2A: FINANCIAL ACCOUNTING

Learning Outcomes:

At the end of the course the student will able to;

 Understand the concept of consignment and learn the accounting treatment of

the various aspects of consignment.
 Analyze the accounting process and preparation of accounts in consignment and
joint venture.
 Distinguish Joint Venture and Partnership and to learn the methods of
maintaining records under JointVenture.
 Determine the useful life and value of the depreciable assets and maintenance
of Reserves in businessentities.
 Design an accounting system for different models of businesses at his own using
the principles of existing accountingsystem.

SYLLABUS

Unit-I: Depreciation: Meaning and Causes of Depreciation - Methods of Depreciation: Straight

Line – Written Down Value –Annuity and Depletion Method (including 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
(including 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
(including Problems).
Unit-IV: Consignment Accounts: Consignment - Features - Proforma Invoice - Account
Sales – Del-credere Commission - Accounting Treatment in the Books of Consigner and
Consignee - Valuation of Closing Stock - Normal and Abnormal Losses (including
Problems).

Unit-V: Joint Venture Accounts: Joint Venture - Features - Difference between Joint-
Venture and Consignment – Accounting Procedure – Methods of Keeping Records–One
Vendor Keeps the Accounts and Separate Set off Books Methods (including Problems).

Reference Books:

1. Ranganatham G and Venkataramanaiah, Financial Accounting-II, S Chand Publications,

NewDelhi.
2. T. S. Reddy and A. Murthy - Financial Accounting, Margham Publications.
3. R.L. Gupta &V.K. Gupta, Principles and Practice of Accounting, Sultan Chand.
4. SN Maheswari and SK Maheswari– Financial Accounting, Vikas Publications.
5. S.P. Jain &K.L Narang, Accountancy-I, Kalyani Publishers.
6. Tulsan, Accountancy-I, Tata McGraw HillCo.
7. V.K. Goyal, Financial Accounting, ExcelBooks
8. T.S. Grewal, Introduction to Accountancy, Sultan Chand &Co.
9. Haneef and Mukherjee, Accountancy-I, Tata McGrawHill.
10. Arulanandam and Ramana, Advanced Accountancy, Himalaya Publishers.
11. S.N.Maheshwari & V.L. Maheswari, Advanced Accountancy-I, Vikas Publishers.
12. Prof E Chandraiah, Financial Accounting, Seven Hills International Publishers.

Suggested Co-CurricularActivities:

 QuizPrograms
 Problem SolvingExercises
 Co-operativelearning
 Seminar
 Group Discussions on problems relating to topics covered bysyllabus
 Reports on Proforma invoice and accountsales
 Visit a consignment and joint venture firms(Individual andGroup)
 Collection of proforma of bills and promissorynotes
 Examinations (Scheduled and surprisetests)
 Any similar activities with imaginative thinking beyond the prescribedsyllabus
 B COM(General and Computer Applications)
SEMESTER-II

Domain Subject: Commerce

Semester-wise Syllabus under CBCS (w.e.f. 2020-21 Admitted Batch)

Course 2B: BUSINESS ECONOMICS

Learning Outcomes:

At the end of the course, the student will able to;

 Describe the nature of economics in dealing with the issues of scarcity ofresources.
 Analyze supply and demand analysis and its impact on consumerbehaviour.
 Evaluate the factors,such as production and costs affecting firmsbehaviour.
 Recognize market failure and the role of government in dealing with thosefailures.
 Use economic analysis to evaluate controversial issues andpolicies.
 Apply economic models for managerial problems, identify their relationships,
and formulate the decision making tools to be applied forbusiness.

SYLLABUS

Unit-I: Introduction: Meaning and Definitions of Business Economics - Nature and Scope
of Business Economics -Micro and Macro Economics and theirInterface.

Unit-II: Demand Analysis: Meaning and Definition of Demand – Determinants to Demand

–Demand Function -Law of Demand – Demand Curve – Exceptions to Law of Demand -

Elasticity of Demand – Measurements of Price Elasticity of Demand

Unit – III: Production, Cost and Revenue Analysis: Concept of Production Function –
Law of Variable Proportion -Law of Returns to Scale - Classification of Costs -Break Even
Analysis -Advantages
Unit-IV: Market Structure: Concept of Market – Classification of Markets -Perfect
Competition – Characteristics – Equilibrium Price -Monopoly – Characteristics – Equilibrium
Under Monopoly.

Unit-V: National Income:Meaning – Definition – Measurements of National Income -

Concepts of National Income -Components of National Income-Problems in Measuring
National Income

References:

1. Business Economics -S.Sankaran, Margham Publications, Chennai.

2. Business Economics - KalyaniPublications.
3. Business Economics - Himalaya Publishing House.
4. Business Economics - Aryasri and Murthy, Tata McGrawHill.
5. Business Economics -H.L Ahuja, Sultan Chand &Sons
6. Principles of Economics -Mankiw, CengagePublications
7. Fundamentals of Business Economics -Mithani, Himalaya Publishing House
8. Business Economics -A.V. R. Chary, Kalyani Publishers,Hyderabad.
9. Business Economics -Dr K Srinivasulu, Seven Hills International Publishers.

Suggested Co-Curricular Activities:

 Assignments
 StudentSeminars
 Quiz ,JAM
 StudyProjects
 GroupDiscussion
 Graphs on Demand function and demandcurves
 Learning aboutmarkets
 The oral and written examinations (Scheduled and surprisetests),
 MarketStudies
 Individual and Group project reports,
 Annual talk on union and statebudget
 Any similar activities with imaginative thinking beyond the prescribedsyllabus
 B.A. (CA) / B Com (CA) / B.Sc. (CA)
SEMESTER -II
Domain Subject: Commerce
Semester-wise Syllabus under CBCS(w.e.f. 2020-21 Admitted Batch)
Course 2C: E- COMMERCE & WEB DESIGNING
(Five units with each unit having 12 hours of class work)

Learning Outcomes:
At the end of the course, the students is expected to DEMONSTRATE the following cognitive abilities
(thinking skill) and psychomotor skills.

A. Remembers and states in a systematic way (Knowledge)

1. Understand the foundations and importance of E-commerce
2. Define Internet trading relationships including Business to Consumer, Business-to-Business,
Intra-organizational
3. Describe the infrastructure for E-commerce
4. Discuss legal issues and privacy in E-Commerce
5. Understand the principles of creating an effective web page, including an in-depth consideration
of information architecture

B. Explains (Understanding)
6. Recognize and discuss global E-commerce issues
7. Learn the language of the web: HTML

C. Critically examines, using data and figures (Analysis and Evaluation)

8. Analyze the impact of E-commerce on business models and strategy
9. Assess electronic payment systems
10. Exploring a web development framework as an implementation example and create dynamically
generated web site complete with user accounts, page level security, modular design using css

D. Working in ‘Outside Syllabus Area’ under a Co-curricular Activity(Creativity)

Use the Systems Design Approach to implement websites with the following
steps:
 Define purpose of the site and subsections
 Identify the audience
 Design and/or collect site content
 Design the website theme and navigational structure
 Design & develop web pages including: Hyperlinks, Lists, Tables, Frames, Forms,
Images, Behaviours

E. Build a site based on the design decisions and progressively incorporate tools and techniques covered
 SYLLABUS
COURSE 2C: E-COMMERCE & WEB DESIGNING

I Unit I: Introduction:
Introduction to Internet:Internet Terminology – History of the Internet –
Advantages& disadvantages of Internet – How internet works
Electronic Commerce: Definition, types, advantages and disadvantages, E-Commerce
transaction on World Wide Web. Electronic Market-Online shopping, Three models of
Electronic Market - E-Business.
II Unit-II: E-payment System:
Models and methods of e–payments (Debit Card, Credit Card, Smart Cards, e-money),
Digital Signatures (Procedure, Working And Legal Position), Payment Gateways,
Online Banking (Meaning, Concepts, Importance), Risks Involved in e-payments.
III Unit-III: On-line Business Transactions:
Meaning, Purpose, Advantages and Disadvantages of Transacting Online, E-Commerce
Applications in Various Industries Like (Banking, Insurance, Payment of Bills),
Benefits, Problems and Features, Online Services (Financial, Travel and Career), Online
Learning, Online Shopping (Amazon, Flipkart, etc.)

IV Unit-IV: Website Designing

Introduction to HTML: Basic HTML – HTML document structure – HTML tags –
Basefont tag – title tag – body tag – Horizontal Rule Tag - Text formatting tags –
Character tags, HTML Lists : Ordered List , Unordered List & Definition List – Using
colors – Using Images

V Unit V: Website Designing:

Hyperlinks: Textual links, Graphical links, types of document links, anchor tagHTML
Tables – table creations tags, Nested Tables, Frames: Frame introduction - frame
creation tags – Nested Frames.

Learning Resources (Course 2C: E-commerce & Web Designing)

 References:

(1) E-commerce and E-Business , Himalaya publishers

(2) E-Commerce by Kenneth C Laudon, PEARSON INDIA
(3) Web Design: Introductory with MindTap Jennifer T Campbell, Cengage India
(4) HTML & WEB DESIGN:TIPS& TECHNIQUES JAMSA, KRIS, McGraw Hill
(5) Fundamentals Of Web Development by Randy Connolly, Ricardo Hoar, Pearson
(6) HTML & CSS: COMPLETE REFERENCE POWELL,THOMAS, McGrawHill

Online Resources:

http://www.kartrocket.com
http://www.e-commerceceo.com
http://www.fastspring.com
https://teamtreehouse.com/tracks/web-design

Practical Component:@ 2 hours/week/batch

1. Creation of simple web page using formatting tags

2. Creation of lists and
3. Creation of web page with text tags
4. Creation of tables with attributes
5. Creation of hyperlinks
6. Creation of hyperlinks and including images
7. Creation of forms
8. Creation of framesets

RECOMMENDED CO-CURRICULAR ACTIVITIES:

(Co-curricular activities shall not promote copying from textbook or from others work and shall encourage
self/independent and group learning)

MEASURABLE
1. Assignments (in writing and doing forms on the aspects of syllabus content and outside the
syllabus content. Shall be individual and challenging)
2. Student seminars (on topics of the syllabus and related aspects (individual activity)
3. Quiz (on topics where the content can be compiled by smaller aspects and data (Individuals or
groups as teams)
4. Field studies (individual observations and recordings as per syllabus content and related areas
(Individual or team activity)
5. Study projects (by very small groups of students on selected local real-time problems pertaining
to syllabus or related areas. The individual participation and contribution of students shall be
ensured (team activity)
GENERAL
Group Discussion
Visit to Software Technology parks / industries

RECOMMENDED CONTINUOUS ASSESSMENT METHODS:

Some of the following suggested assessment methodologies could be adopted;

1. The oral and written examinations (Scheduled and surprise tests),
2. Closed-book and open-book tests,
3. Coding exercises,
4. Practical assignments and laboratory reports,
5. Observation of practical skills,
6. Individual and group project reports,
7. Efficient delivery using seminar presentations,
8. Viva voce interviews.
9. Computerized adaptive testing, literature surveys and evaluations,
10. Peers and self-assessment, outputs form individual and collaborative work
 B.A. (CA) / B Com (CA) / B.Sc. (CA),
CBCS - SEMESTER- II
PAPER – 2C: E-COMMERCE & WEB DESIGNING

MODEL QUESTION PAPER

Time: 3 Hours Max. Marks : 75

SECTION-A

Answer any FIVE of the following Questions: (5 x 5= 25 Marks)

1. Define Internet. Write disadvantages of Internet
2. Write about e-business
3. Define e-payment system
4. Explain briefly the methods of e-payment system
5. Write the purpose of online business transaction
6. Write about online learning
7. Briefly explain HTML document structure
8. Write about Horizontal rule tag
9. Define table. Explain table creation tags.
10. Define Hyperlink

SECTION - B

Answer any FIVE of the following Questions (5  10 =50 Marks)

11. Explain the working of Internet.
12. What is e-commerce? Write about the three models of e-market
13. Explain about Payment gateways
14. Write about various risks involved in e-payment system
15. Write and explain advantages of online transactions
16. Explain the features of online shopping with an example
17. Write in detail about text formatting tags in HTML
18. Write about lists in HTML
19. Explain different types hyperlinks used in a web page
20. Explain about frames in HTML

Note: Paper Setter must select TWO Short Questions and TWO Essay Questions from Each Unit
 B COM(GENERAL AND COMPUTER

APPLICATIONS) SEMESTER -III

Domain Subject: Commerce

Semester-wise Syllabus under CBCS (w.e.f. 2020-21 Admitted Batch)

COURSE 3A:ADVANCED ACCOUNTING

Learning Outcomes:
At the end of the course, the student will able to;
 Understand the concept of Non-profit organisations and its accounting process
 Comprehend the concept of single-entry system and preparation of statement
of affairs
 Familiarize with the legal formalities at the time of dissolution of thefirm
 Prepare financial statements for partnership firm on dissolution of the firm.
 Employ critical thinking skills to understand the difference between the dissolution
of the firm and dissolution ofpartnership

SYLLABUS

Unit-I: Accounting for Non Profit Organisations: Non Profit Entities- Meaning -
Features of Non-Profit Entities –Provisions as per Sec 8 - Accounting Process- Preparation of
Accounting Records - Receipts and Payments Account- Income and Expenditure Account -
Preparation of Balance Sheet (includingproblems).

Unit-II: Single Entry System: Features – Differences between Single Entry and
Double Entry – Disadvantages of Single Entry- Ascertainment of Profit and Preparation of
Statement of Affairs (including Problems).

Unit-III: Hire Purchase System: Features –Difference between Hire Purchase and
Installment Purchase Systems - Accounting Treatment in the Books of HirePurchaser
and Hire Vendor - Default and Repossession (includingProblems in Hire Purchase and
Installment Purchase Systems only).
Unit-IV: Partnership Accounts-I: Meaning – Partnership Deed - Fixed and Fluctuating
Capitals-Accounting Treatment of Goodwill - Admission and Retirement of a
Partner(including problems).

Unit-V: Partnership Accounts-II: Dissolution of a Partnership Firm – Application of

Garner v/s Murray Rule in India – Insolvency of one or more Partners (including problems).

References:

1. Advanced Accountancy: T S Reddy and A Murthy by Margham Publications.

2. Financial Accounting: SN Maheswari& SK Maheswari by VikasPublications.
3. Principles and Practice of Accounting: R.L. Gupta & V.K. Gupta, Sultan Chand &Sons.
4. Advanced Accountancy: R.L.Gupta & Radhaswamy, Sultan Chand & Sons..
5. Advanced Accountancy (Vol-II): S.N.Maheshwari & V.L.Maheswari, Vikas publishers.
6. Advanced Accountancy: Dr. G. Yogeshwaran, Julia Allen - PBPPublications.
7. Accountancy–III: Tulasian, Tata McGraw Hill Co.
8. Accountancy–III: S.P. Jain & K.L Narang, KalyaniPublishers.
9. Advanced Accounting (IPCC): D. G. Sharma, Tax MannPublications.
10. Advanced Accounting: Prof B Amarnadh, Seven Hills International Publishers.
11. Advanced Accountancy: M Shrinivas& K Sreelatha Reddy, HimalayaPublishers.

Suggested Co-CurricularActivities:

 QuizPrograms
 Problem Solvingexercises
 Co-operativelearning
 Seminar
 Visit a single-entry firm, collect data and Creation of Trial Balance of thefirm
 Visit Non-profit organization and collect financialstatements
 Critical analysis of rate of interest on hire purchaseschemes
 Visit a partnership firm and collect partnership deed
 Debate on Garner v/s Murray rule in India and outsideIndia
 Group Discussions on problems relating to topics covered bysyllabus
 Examinations (Scheduled and surprise tests) on all units
 B COM(General and Computer Applications)

Domain Subject: Commerce

Semester-wise Syllabus under CBCS (w.e.f. 2020-21 Admitted Batch)

COURSE 3B: BUSINESS STATISTICS

Learning Outcomes:
At the end of the course, the student will able to;
 Understand the importance of Statistics in reallife
 Formulate complete, concise, and correct mathematical proofs.
 Frame problems using multiple mathematical and statistical tools,
measuring relationships by using standardtechniques.
 Build and assess data-basedmodels.
 Learn and apply the statistical tools in daylife.
 Create quantitative models to solve real world problems in appropriate contexts.

SYLLABUS:

Unit 1: Introduction to Statistics: Definition – Importance, Characteristics and Limitations

of Statistics -Classification and Tabulation – Frequency Distribution Table -Simple Bar and
Pie Diagrams and Graphic Presentation of Data (including problems)

Unit 2: Measures of Central Tendency: Types of Averages – Qualities of Good Average -

Mean, Median, Mode, and Median based Averages-Geometric Mean – Harmonic
Mean(including problems)

Unit 3: Measures of Dispersion: Meaning and Properties of Dispersion – Absolute and

Relative Measures - Types of Dispersion-Range - Quartile Deviation- Mean Deviation -
Standard Deviation - Coefficient of Variation. (Including problems)

Unit 4: Skewness and Kurtosis: Measures of Skewness: Absolute and Relative Measures-
Co-efficient of Skewness: Karl Pearson’s, Bowley’s and Kelly’s (including problems)
Unit 5: Measures of Relation: Meaning and use of Correlation – Types of Correlation -
Karlpearson’s Correlation Coefficient - Probable Error-Spearman’s Rank-Correlation
(including problems)

Suggested Readings:

1. Business Statistics, Reddy C.R., DeepPublications.

2. Statistical Methods: Gupta S.P.Sultan Chand &Sons.
3. Statistics-Problems and Solutions: Kapoor V.K, Sultan Chand&Sons.
4. Fundamentals of Statistics: Elhance.D.N
5. Business Statistics, Dr.P.R.Vittal, Margham Publications
6. Business Statistics, LS Agarwal, KalyaniPublications.
7. Statistics: Dr V Murali Krishna, Seven Hills InternationalPublishers.
8. Fundamentals of Statistics: Gupta S.C. Sultan Chand&Sons.
9. Statistics-Theory, Methods and Applications: Sancheti, D.C. & Kapoor V.K.
10. Business Statistics: J.K. Sharma, VikasPublishers.
11. Business Statistics: Bharat Jhunjhunwala, S Chand Publishers.
12. Business Statistics: S.L.Aggarval, S.L.Bhardwaj and K.Raghuveer,
Kalyani Publishers.

Suggested Co-Curricular Activities

 StudentSeminars, Quiz
 Problem SolvingExercises
 Observe Live Population Clocks – India andworld
 Collection of statistical data of village/town, District, State,Nation
 Participate in Crop Cutting Experiments atvillages
 Percentiles in CETexams
 Practice Statistical Functions in MSExcel
 Draw diagrams and Graphs in MSExcel
 Use statistical tools in real life like class/college results, local production etc
 Prepare questionnaire andschedule
 Application of averages in everydaylife
 Examinations (Scheduled and surprisetests)
 Any similar activities with imaginative thinking beyond the prescribed syllabus
 B.A. (CA) / B Com (CA) / B.Sc. (CA)
SEMESTER-III
Domain Subject: Commerce
Semester-wise Syllabus under CBCS(w.e.f. 2020-21 Admitted Batch)
Discipline: COMPUTER APPLICATIONS
COURSE 3C: PROGRAMMING WITH C & C++
(Five units with each unit having 12 hours of class work)

Model Outcomes:
At the end of the course, the students is expected to DEMONSTRATE the following cognitive
abilities (thinking skill) and psychomotor skills.
A. Remembers and states in a systematic way (Knowledge)
1. Develop programming skills
2. Declaration of variables and constants use of operators and expressions
3. learn the syntax and semantics of programming language
4. Be familiar with programming environment of C and C++
5. Ability to work with textual information (characters and strings) & arrays
B. Explains (Understanding)
6. Understanding a functional hierarchical code organization
7. Understanding a concept of object thinking within the framework of functional model
8. Write program on a computer, edit, compile, debug, correct, recompile and run it
C. Critically examines, using data and figures (Analysis and Evaluation)
9. Choose the right data representation formats based on the requirements of the problem
10. Analyze how C++ improves C with object-oriented features
11. Evaluate comparisons and limitations of the various programming constructs and choose
correctone for the task in hand.
D. Working in ‘Outside Syllabus Area’ under a Co-curricular Activity(Creativity)
Planning of structure and content, writing, updating and modifying computer programs for
user solutions

E. Exploring C programming and Design C++ classes for code reuse (Practical skills***)
 SYLLABUS

COURSE 3C: PROGRAMMING WITH C & C++

Unit-I Introduction:
Introduction - Structure of C program – C character set, Tokens: Constants, Variables,
Keywords, Identifiers – C data types - C operators (arithmetic, relational, logical, increment
and decrement) - Standard I/O in C (scanf, printf) - Conditional Control statements (if and
Switch) Statements.

Unit-II Loops And Arrays:

Repetitive statements:While, Do While and For Loops - Use of Break and Continue
Statements –Arrays: Introduction – Types of arrays, one dimensional arrays - Declaration
of one dimensional arrays–Accessing array elements–Storing values in an array –Two
Dimensional ArraysDeclaration of two dimensional arrays – Accessing array elements–
Storing values in 2-D arrays.

Unit- III Strings and Functions:

Strings: Definition, Declaration and Initialization of String Variables - String
Handling Functions – Functions: Defining Functions - Function Call – passing
parameters: Call By Value, Call By Reference.

Unit- IV Classes and Objects

Introduction to OOP and its basic features - C++ program structure - Classes and
objects - Friend Functions- Static Functions –Constructor – Types of constructors –
Destructors - Operators
Unit-V Inheritance:
Inheritance - Types of Inheritance -Types of derivation- Public – Private - Protected
Hierarchical Inheritance - Multilevel Inheritance – Multiple Inheritance - Hybrid
Inheritance

Learning Resources (Course 3C: : Programming with C & C++)

 References:

(1) Computer Fundamentals and Programming in C by Reema Thareja from Oxford

University Press
(2) Mastering C by K R Venugopal and Sudeep R Prasad, McGraw Hill
(3) Let Us C, Yashavant Kanetkar
(4) E. Balagurusamy "Object oriented programming with C++
(5) R.Ravichandran "Programming with C++"
(6) The C++ Programming Language Bjarne Stroustrup

Online Resources:

https://www.tutorialspoint.com/cprogramming/index.html
https://www.learn-c.org/
https://www.programiz.com/c-programming
https://www.w3schools.in/c-tutorial/
https://www.cprogramming.com/tutorial/c-tutorial.html
https://www.tutorialspoint.com/cplusplus/index.html
https://www.programiz.com/cpp-programminghttp://www.cplusplus.com/doc/tutorial/
https://www.learn-cpp.org/
https://www.javatpoint.com/cpp-tutorial

Practical Component: @ 2 hours/week/batch

1. Write C programs for

a. Fibonacci Series
b. Prime number
c. Palindrome number
d. Armstrong number.
2. ‘C’ program for multiplication of two matrices
3. ‘C’ program to implement string functions
4. ‘C’ program to swap numbers
5. ‘C’ program to calculate factorial using recursion
6. ‘C++’ program to perform addition of two complex numbers using constructor
7. Write a program to find the largest of two given numbers in two different classes
using friend function
8. Program to add two matrices using dynamic constructor
 9. Implement a class string containing the following functions:
a. Overload + operator to carry out the concatenation of strings.
b. Overload == operator to carry out the comparison of strings.
10. Program to implement inheritance.

RECOMMENDED CO-CURRICULAR ACTIVITIES:

(Co-curricular activities shall not promote copying from textbook or from others work and shall
encourage self/independent and group learning)

MEASURABLE

1. Assignments (in writing and doing forms on the aspects of syllabus content and outside
the syllabus content. Shall be individual and challenging)
2. Student seminars (on topics of the syllabus and related aspects (individual activity)
3. Quiz (on topics where the content can be compiled by smaller aspects and data
(Individuals or groups as teams)
4. Field studies (individual observations and recordings as per syllabus content and related
areas (Individual or team activity)
5. Study projects (by very small groups of students on selected local real-time problems
pertaining to syllabus or related areas. The individual participation and contribution of
students shall be ensured (team activity))

General

Group Discussion
Visit to Software Technology parks / industries

RECOMMENDED CONTINUOUS ASSESSMENT METHODS:

Some of the following suggested assessment methodologies could be adopted:

1. The oral and written examinations (Scheduled and surprise tests),
2. Closed-book and open-book tests,
3. Coding exercises,
4. Practical assignments and laboratory reports,
5. Observation of practical skills,
6. Individual and group project reports,
7. Efficient delivery using seminar presentations,
8. Viva voce interviews.
9. Computerized adaptive testing, literature surveys and evaluations,
10. Peers and self-assessment, outputs form individual and collaborative work
 B.A. (CA) / B Com (CA) / B.Sc. (CA),
CBCS - SEMESTER- III
PAPER – 3C: PROGRAMMING WITH C AND C++

MODEL QUESTION PAPER

Time: 3 Hours Max. Marks : 75

SECTION-A

Answer any FIVE of the following Questions: (5 x 5= 25 Marks)

1. Write about constants used in C language
2. Explain briefly about switch statement
3. Write about break and continue statements
4. Explain two dimensional array declaration
5. Write about call by value method
6. Define Parameter.
7. Briefly explain classes and objects
8. Write about friend function in C++
9. Define Inheritance. Explain hybrid inheritance
10. Explain about benefits of inheritance

SECTION - B
Answer any FIVE of the following Questions (5  10 =50 Marks)
11. Explain the structure of C program with an example.
12. What is an operator? Write about various operators used in C
13. Explain about repetitive statements with an example
14. Define an Array. Write about declaration of arrays in C
15. Illustrate string handling functions used in C language
16. What is a function? Write about defining a function
17. Write in detail about features of Object Oriented Programming
18. Explain different types of constructors in C++
19. Explain about various types of inheritance.
20. Write C++ program to implement multiple inheritance

Note: Paper Setter must select TWO Short Questions and TWO Essay Questions from Each
Unit
 QUESTION PAPER PATTERN FOR END SEMESTER EXAM
UG CBCS SEMESTER PATTERN

Time: 3 Hours Max. Marks : 75

SECTION-A

Answer any FIVE of the following Questions: (5 x 5= 25

Marks) 1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
SECTION - B

Answer any FIVE of the following Questions (5  10 =50

Marks) 11.
12.
13.
14.
15.
16.
17.
18.
19.
20.

Note: Paper Setter must select TWO Short Questions and TWO Essay Questions from Each
Unit