Computer Applications 3rd To 5th Semester Syllabus
Computer Applications 3rd To 5th Semester Syllabus
A.BABU RAO,
Lecturer in Commerce & Chairman-BOs (UG), VSU,
PRR & VS Govemment Degree College,
Vidavaluru.
To
The Regishar,
V.S.University,
Nellore -524003.
S ir,
Sub. : vSU, Nellore-Bos commerce Submission of revised syllabus for B.coM Honours (computer
Applications) Major (U.G)-Reg.
Under the subject Cited the B.O.S of Commerce (U.G) hand met on 27 -08-2023 at I0 AM in Online to revise
the syllabus for B.COM Honours (Computer Applications) Major for the Academic Year 2023-2024. I am
here with submitting the syllabus for B.COM Honours (Computer Applications) Major after the discussion of
the BoS by online, confirming the Rules and Regulations laid down by the A.p.S.c.H.E . The Revised
Syllabus along with Model Papers and signatures of
B.O.S members , are Enclosed here with for the
circulation among the colleges under thejurisdiction of V.S.U Nellore
Thanking you,
----a"iLr-
(A. BABU RAO)
(Chairman-B.O.S)
fl yLJ,i
(M.V.L.Sailaja) S.K.R. GDC, Gudur.
A
P
s ANDHRA PRADESH STATE COUNCIL OF HIGHER EDUCATION
c
H
E
rffi: Programme: B.Com. Honours Computer Applications (Major)
w.c.f. AY 2023-24
COURSESTRUCTURE
Year Semester Course Title of the Course
No. of No, of
HrsA eek Credits
I Fundamental of Commerce 4 4
I
2 Business Organisation 4 4
Financial Accounting 3 J
I J
Financial Accounting Practical Course 2 I
II
Office Automation Tools 3 3
4
Office Automation Tools Practical Course 2 I
Advanced Accounting 3 J
5
Advanced Accounting Practical Coune 2 I
Income Tax 3 3
6
Income Tax Practical Course 2
lll I
Digital Marketing 3 3
II 8
Digital Practical Course 2 I
torporate Accounting J
9
Corporate Accounting Practical Course 2 I
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(K.Srinivasulu)
(G. Ramanaiah)
lt v tt-s.;lg
(M.V.L Sailaja)
SEMESTER-Irr
COURSD 5: ADVANCED ACCOUNTING
Learning Objectives
The course aims to help Iearners to acquire conceptual
knowledge ofNon-profit organizations, understand
the accounting procedure of singre entry system,
hir" pr.chu.e.Iystem and partnership accounts.
Learning Outcomes:
At the end ofthe coursq the student will able to;
understand the concept ofNon-profit organizations
and its accounting process, comprehend the
of single-entry system and preparation of statement of affairs, concept
Familiaiiie with the legal formalities at the
time ofdissolution ofthe firm, Prepare financial
statements for partnership firmon dissolution ofthe
Emplov critical thinking skills to understand the difference firm
11d between the dissolution of the firm and
dissolution of partnership.
Activities:
r Quiz Programs
o Problem Solving exercises
r Co-operative leaming
. Seminar
. Visit a single-entry firm, collect data and Creation
ofTrial Balance ofthe firm
o Visit Non-profit organization and collect financial
statements
o Critical analysis of rate of interest on hire purchase schemes
r Visit a partnership firm and collect partnership deed
o Debate on Gamer v/s Murray rule in India and outside India
o Group Discussions on problems relating to topics covered by syllabus
o Examinations (Scheduled and surprise tests) on all units
o Collect data from your college and prepare a Receipt and Payment Account, Income andExpenditure
Account and Balance Sheet
Reference Books:
t. Advanced Accountancy: T S Reddy and A Murthy by Margham publications.
2. Financial Accounting: SN Maheswari & SK Maheswari by Vikas Publications.
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..
Advanced Accountancy : S.N.Maheshwari&V.L.Maheswari, Vikas publishers.
6. Advanced Accountancy: Dr. G. Yogeshwaran, Julia Allen - PBp publications.
7. Accountancy-Ill: Tulasian, Tata McGraw Hill Co.
8. Accountancy-III: S.P. Jain & K.L Narang, Kalyani Publishers.
9. Advanced Accounting (IPCC): D. G. Sharma, Tax Mann Publications.
10. Advanced Accounting: Prof B Amamadh, Seven Hills lntemational publishers.
ll. Advanced Accountancy: M Shrinivas& K Sreelatha Reddy, Himalaya publishers.
Sf,MESTER-III
COURSE 5: ADVANCED ACCO
Lab Exercise:
(C. Ramanaiah)
7t vr,*c;[g
(M.V.L Sailaja)
SEMESTER-TII
COIJRSE 6: INCOME, TAX
!4qqi!@:
At the end ofthe course, the student will able to;
> Acquirc the complete knowledge ofthe tax evasion, tax avoidance and tax planning.
> Understand the provisions and compute income tax for various sources.
> Grasp amendments made from time to time in Finance Act.
> Compute total income and define tax complicacies and structure.
> Prepare and File IT returns ofindividual at his own,
SYLLABUS:
UNIT-I: INTRODUCTION: Income Tax Act-1961 - Basic Conceps: Income, Person, Assessee - Assessment
Year. Previous Year, Rates of Tax, Agricultural Income, Residential Status of Individual - Incidence of Tax -
Incomes Exempt from Tax (Simple Problems).
UNIT-ll: INCOME FROM SALARIES: Basis of Charge, Tax Treatmenl of Different Types of Salaries
Allowances, Perquisites, Profits in Lieu of Salary, Deductions from Salary lncome, Computation of Salary lncome
(Simple problems).
UNIT-III : INCOME FROM HOUSE PROPERTY: Annual Value, Let-out/Self Occupied -Deductions from
Annual Value - Computation oflncome from House Property (Simple problems).
UNIT-IV: INCOME FROM BUSIN ESS AND PROFESSIO N: Definition ofBusiness and Profession-
Procedure for Computation oflncome from business and income from profession-Revenue And Capital
Nature of lncome and Expenses-Allowable Expenses-Expenses Especially Disallowed{Simple problems).
UNIT.V: INCOME FROM CAPITAL GAINS.INCOME FROM OTHER SOUR CESES.TOTAL INCOME :
Meaning of capital asset - types - procedure for computation oflong term and short-term capital gains/Losses (SEC
; 54,54b and 54fonly).
Meaning of Other Sources - General lncomes - Specific Incomes - Computation (lncluding problems). Deductions
under section 80 - Computation ofTotal Income, (simple Problems)
Activities:
. Seminar on different topics oflncome tax
o Quiz programs
o Problem Solving Exercises
. Debate on Tax Evasion and Avoidance
. Practice of provisions ofTaxation
o Visit a Tax firm
o Talk on Finance Bill at the time of Union Budget
. Guest lecture by Chartered Accountant
. Presentation oftax rates
Practice offiling IT Retums online
Identifo and educate the individuals not having pAN card and help them to acquire
apAN
Card.
Filling out the online application for the pAN card and prepare the summarized reportfor
the
same.
Finding out Residential status ofany five NRI's from your area.
Identify and evaluate the tax liability of some individuals having income under differentheads
of
income.
Go through the e-filing website of the Govemment of India.
Reference Books:
L Dr. Vinod; K. Singhania; Direct Taxes Law and practice, Taxman publications
,) -
T. S. Reddy and Dr. Y. Hari prasad Reddy - Taxation by Margham publications
,
3. Premraj and Sreedhar, Income Tax, Hamsrala publications
4. B.B. Lal - Direct Taxes; Konark publications
5. Dr. Mehrotra and Dr. Goyal -Direct Taxes, Law and practice, Sahitya Bhavan publication.
6. Balachandran&Thothadri- Taxation Law and practice, pHI Leaming.
7. V.P. Gaur and D.B. Narang - Income Tax, Kalyani publications
8. Dr Y Kiranmayi - Taxation, Jai Bharath publishers
9. Income Tax, Seven Lecture Series, Himalaya publications
SEMESTER-III
COIIRSE 6: INCOME TAX
Lab Exercise:
. E Filing of Income Tax Retums Generation of IT Forms like ITR 01(SAHAJ), ITR 02, ITR 03, lrR
04' ITR 4s (suGAM), ITR 05 and ITR 06 and Register pAN, TAN, TIN, DN and GSTIN online
or
manual.
. Practical Exposure to www.incometaxindiaefiling.gov.in portal and file Return
Electronically on portal with or without Digital Signature Certificate.
. Pay Tax online through Net Banking and Generate Challans online and Manual.
. Form 16 B, How to view Tax credit through 2645 and E Filing TDS Salary Retum form24e and
Challan.
L
fr
(K.Srinivasulu)
(G. Ramanaiah)
fivt,*-e;lvn
(M.V.L Sailaja)
SEMESTER-III
COIIRSE-7: E-COMMMERCE AND wEB DESIGNTNG
Theo redits:3 3 hrs/w
Course Objectives:
The course aims to help leamers to acquire conceptual knowledge of fundamental concept ofE- commerce
& Web Designing. Emphasize the importance of various E-commerce & Web Designing. Developing and
implementing effi cient algorithms.
Learning Outcomes:
The student will be able to
Explain how to create an e-commerce website from scratch, using PHP and the Bootstrap framework.
Display featured products corectly on a web page, using the bootstrap system. Explain how product
detail
models are programmed to be dynamic.
Unit I: Introduction:
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.
-
Unit-II: E-payment System:
Models and methods of e-payments (Debit Card, Credit Card), Digital Signatures (procedure, Working),
Payment Gateways, online Banking (Meaning, concepts, Importance), Advantages and Disadvantages
of
online Transactions
LIST OF EXPERIMENTS
l. create a web page to display a hyperlink which when clicked directs you to Amazon website.
2' create a web page to demonstrate your college name arigned with the logo ofyour
college.
3. Create a web page to demonstrate definition lists taking various applications
of e"or*".." u. un
example.
4' Create a web page which asks for mode of payment which includes the options:
Credit card/Debit
card/Online transfer (use radio buttons)
5 Create a web page which asks the user to enter his credit card details. Use textboxes,
drop down
buttons.
6 Create a web page to display definition list which defines the terms: B2B, B2C,
CZB, CZC.
7 create a web page which displays four buttons containing text B2B,Bzc, c2B,czc.Also
when a
button is clicked details about the clicked subject should appear on a separate page.
8 create a web page to display the text "Digital Marketing" which scroIs randomry.
9 create a web page to scroll the text 'E-Commerce" for exactly 5 times from leftio
right of the
screen.
10. create a web page to insert an image which when clicked redirects you to your
college website.
ll Create a web page to display the name of your college in h6 size with
blue as font color and
background color yellow separated by a thick line and below which a paragraph
about the facilities
offered by your college is described.
12. create a web page to demonstrate a pufl-down menu. The menu shourd contain
the list of your
favorite south Ind ian dishes.
r3. create a web page with name ofyour college as text. The text should
scroll, altemate and slide.
14. Create a web page to display an image surrounded by text on all the
four sides.
15. Create a web page to display 3 images which are aligned left,
right and center respectively.
*L-',
(A. BABU RAO)
(Chairman-B.O.S)
l
t.
liLr,,-*l--
(K.Srinivasulu)
(G. Ramanaiah)
ll vL*6.r- ls:
(M.V.L Sailaja)
SEMESTER-III
COIJRSE-8: DIGITAL MARICTING \-,/"
Theory Credits: 3 3 hrs/week
Course Objectives:
The course aims to identify the impact ofdigital space and digital marketing in reaching out to customers.
Understand the importance of Search Engines and explain the working of Search Engines. Able to Define
email Marketing and have knowledge on how Social Media Marketingis to be used by marketers?
Learning Outcomes:
The Students will be able to:
Use digital media for the creation of products and services and relate Search Engines in the digital
marketing ecosystem. Use Search Engine Marketing for advertisements and know the Social Media
platforms like Face book, Twitter, YouTube & Linkedln for Marketing. Outline email Marketing and
strategy to craft email marketing campaign.
Unit-I: Introduction:- Fundamentals of Digital marketing & its significance, Traditional marketing V/s
Digital marketing, Evolution of digital marketing, digital marketing, digital markets in India, Role of
digital marketing in Indian economy.
Scope
.of digital marketing in India, Digital products, Digital marketing process, structure of digital
marketing, impact of digitalization in india, Emerging trends in digital markeiing strategies in lndia.
Text Books:
l. Digital Marketing by Seema Guptq McGraw Hill Education
2. Fundamentals ofDigital Marketing by Punit Singh Bhatia, pearson
References:
l. Basics of Digital Marketing - Course (swayam2.ac.in)
StrMESTER-III
COURSE-8: DIGITAL MARKETING
LIST OF EXPERIMDNTS
----1"sL",-
(A. BABU RAO)
(Chairman-B.O.S)
I
t
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(K.Srinivasulu)
(G. Ramanaiah)
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(M.V.L Sailaja)
SEMESTER-IV
COURSE-9: CORPORATE ACCOUNTING v/-
Theory Credits: I 3 hrs/week
Learning Objectives:
This course enables the student to develop awareness about corporate accounting in conformity with the
provisions of company act.
Learning Outcomes:
At the end ofthe coursg the student will able to;
Understand the Accounting treatment of Share Capital and aware of process of book building,
Demonstrate the procedure for issue ofbonus shares, Comprehend the important provisions ofCompanies
Act, 2013 and prepare final accounts of a company with Adjustments, Participate in the preparation of
consolidated accounts for a corporate group Understand analysis of complex issues, formulation of well-
reasoned arguments and reaching better conclusions and Communicate accounting policy choices with
reference to relevant laws and accounting standards.
Unit l:
Accounting for Share Capital: Issue ofShares at Par, Discount and Premium - Forfeiture and
Reissue of Shares (including problems).
Unit 2: Issue and Redemption of Debentures and Issue of Bonus Shares: Accounting Treatment for
Debentures Issued and Repayable at Par, Discount and Premium -lssue of Bonus Shares (including
problems).
unit 3: valuation of Goodwitl: Need and Methods - Average profit Method, super profits Method -
Capitalization Method and Annuity Method (including problems).
Unit 4: Valuation Shares: Need for Valuation - Methods of Valuation - Net Assets Method, yield Basis
Method, Fair Value Method (including problems).
Unit 5: company Final Accounts: Provisions of the companies Act, 2013 - preparation of Final
Accounts- Profit and Loss Account Only (including problems with simple adjustments).
Activities:
r Problem Solving Exercises
. Collect and fill ofa limited Company
the share application form
. Collect Prospectus ofa company and identifu its salient features
. Collect annual report ofa Company and List out its assets
and Liabilities.
' Collect the annual reports ofcompany and calculate the
value of goodwill under differentmethods
o Power point presentations on qpes ofshares and share
capital
. Group Discussions on problems relating to topics covered
by syllabus
. Students can gather the data relating to accounting
set up ofsome local firms.
' AssiSnments including techlical assignments like working
with Audit company forobservation and
submit to the teacher a Report.
' H'j[*:'rH"ject work on identified real time situarions with respect to preparation ofcompany
o On practical aspects dealt with by an Auditor.
Reference Books:
l. Corporate Accounting: T.S Reddy and Murthy, Margham publications,
Chennai.
2. Advanced Accounts: MC Shukla, T S Grewal an;
S C Gupta, S Chand publications
3. Corporate Accounting: Haneef & Mukherji, Tata McGraw publications.
Hill
4. Corporate Accounting: RL Gupta & Radha Swami, Sultan
Chand & sons
5. Corporate Accounting: p.C. Tulsian, S.Chand publishers
6. Advanced Accountancy: Jain and Narang,,Kalyani publishers
7. Advanced Accountancy: R.L. Gupta and M.Radhaswamy,
S Chand.
8. Advanced Accounrancy : Chakaborthy, Vikas publishers
9. Corporate Accounting: S.N. Maheswari, S.K. Maheswari, Vikas publishing
House.
10. Advanced Accounts: M.C. Shukla, T.S. Grewal, S.C. Cupta, S. Chand & Company
lt. Corporate Accounting: Umamaheswara Rao, Kalyani publishers
12. corporate Accounting: Dr chanda Srinivas, seven Hills Intemational publishers,
SEMESTER.IV
COURSE-9: CORPORATE ACCOUNTING
Lab Exercise:
_._^3,,-
(A. BABU RAO)
(Chairman-B.O.S)
i rs^**r -
(K.Srinivasulu)
(C. Ramanaiah)
nvL--J.;u
(M.V.L Sailaja)
SEMESTER-IV
COIIRSE-I0: COST & MANAGEMENT ACCOIINTING
Learning Objectives:
The aim ofthis course is to expose the students to the basic concepts and the tools used in cost accounting.
Learning 0utcomes:
At the end ofthe coursg the student will able to;
Understand various costing methods and management techniques, Apply cost and Management
accounting methods for both manufacturing and service industry, Prepare cost sheet to organization for
different works, Analyze cost-volume-profit techniques to determine optimal managerial decisions,
Compare and contrast the financial statements of firms and interpret the results and prepare analysis of
various special decisions, using relevant management techniques.
Unit 3: Job Costing: Definition and Features of Job Costing -Preparation of Job Cost Sheet (includi ng
problems)
Unit 5: Marginal Costing: Meaning of Marginal Costing - Contribution -profit Volume Ratio- Break
Even Point - Margin of Safety - Estimation of profit and Estimation of Sales (including problems).
Activities:
o Debate on methods ofpayments ofwages
o Seminars Problem Solving Exercises
. Seminar on need and importance offinancial statement analysis
. Graphs showing the breakeven point analysis
o ldentification ofelements ofcost in services sector by Visiting any service firm
. Cost estimation for the making ofa proposed product
o Listing of industries located in your area and methods ofcosting adopted by them
. Collection offinancial statements ofany two organization for two years and prepare acommon Size
Statements
o Collection ofcost sheet and pro-forma ofquotation
o Invited Lectures and presentations on related topics.
e Examinations (Scheduled and surprise tests)
Reference Books:
l. S.P. Jain and K.L. Narang - Advanced Cost Accounting, Kalyani Publishers.
2. M.N. Arora - A test book of Cost Accounting, Vikas Publishing House Pvt. Ltd.
3. S.P. lyengar - Cost Accounting, Sultan Chand & Sons.
4. Nigam & Sharma - Cost Accounting Principles and Applications, S.Chand& Sons.
5. S.N. Maheswari- Principles of Management Accounting, Sultan Chand & Sons.
6. LM.Pandey- Management Accounting, Vikas Publishing House Plt. Ltd.
7. Sharma & Shashi Gupta - Management Accounting, Kalyani Publishers.
8. Murthy & Guruswamy - Management Accounting, Tata Mccraw Hill, New Delhi.
9. S.P. Gupta - Management Accounting, S. Chand Publishing, New Delhi.
10. Umamaheswara Rao and Ranganath, Cost Accounting, Kalyani Publishers.
IL Dr V Murali Krishna - Cost Accounting, Seven Hills Intemational Publishers.
SEMESTER-IV
COURSE-I0: COST & MANAGEMENT ACCOUNTIN
Lab Exercise:
' Preparation of cost Sheet, preparation of FIFo and LIFo Stores ledgers, usingAccounting
Software / Package or in MS Excel.
o computation of probrems on Marginal costing, BEp and BEp chart in MS Excer.
Preparation of Profit and Loss Account in Contribution, Calculation ofBEp
' usingAccounting
Software / Package or in MS Excel.
' create cost centers; enable Godowns for Job costing, Inventory control method
using
Accounting Software / Package or in MS Excel.
. Calculation of
Labour cost in MS Excel
. Financial statement analysis like Trend Analysis, comparative statements and
commonsize
statements with using Accounting Software / package oi in MS Excel.
(K.Srinivasulu) -*
(G. Ramanaiah)
ft vt:--e;l7y
(M.V.L Sailaja)
SEMESTER-IV
COURSE-II: DATABASE MANAGEMENT SYSTEM WITH ORACLE
Course Objectives:
The course aims to help the Students will have the expertise in analyzing real time problems and providing
appropriate solutions related to Computer Science & Engineering. The Students will have the knowledge
of fundamental principles and innovative technologies to succeed in higher studies and research. They
continue to leam and to adapt technology developments combined with deep awareness of ethical
responsibilities in profession.
Learning Outcomes:
An ability to apply Knowledge of computing and mathematics in Computer Science &Engineering. They
will analyze a problem, identifl and define the computing requirements appropriate to its solution. An
ability to design, implement and evaluate a computer-based system to meet desired needs with appropriate
societal considerations. The will have knowledge on to conduct investigations, interpret data and provide
conclusions in investigating complex problems related to Computer Science & Engineering. An ability to
engage in continuing professional development and lifeJong leaming.
Unit l: Overview of Database Systems: Introduction: Introduction to data, information, File based
system, Drawbacks of file based system, database, database management systems, Objectives of DBMS,
classification of Data Base Management Systems, Services ofDatabase System.
Unit 2: Relational Model: Advantages of DBMS, components of database system, Database users,
Introduction to relational model, Codd's rules, concept ofkeys, constraints (Domain, Entity, Referential)
Unit 4: BASIC SQL: SQL data types, SQL literals, operators, DDL operations (create, alter, drop), DML
operations (insert, delete, update), queries, aggregate functions, TCL operations: commit, Rollback,
Savepoint , DCL operations: Grant, Revoke
Unit 5: PL/SQL: Introduction, Structure of PUSQL program, Steps to Create a pUSeL program, Data
types of PL/SQL, PL/SQL operators, Control Structures: conditional control statements (if, if..else),
Iterative Control statements (while, do..while, for)
LIST OF EXPERIMENTS
SQL:
Employee Datqbase
Aim: An enterprise wish€s to maintain a databas€ to automate its operations. Enterprir is divided into certain depanments
and
each department consists ofemployees, The following two tables desc be the automation schemas,
Emp(Empno, Ename, Job, Mgr, Hir€date, Sal, Comm, Deptno) Dept(Deptnq Dname, Loc)
l. List the details ofemployces who havejoined beforc the end ofSeptembcr 'gl.
2. List the name ofthe employee and designation ofthe employee, who does not repon to anybody.
3. List the name, salary and PF amount ofar the employees(pF is carcurated asr0o/oofsalary)
4. List the names ofemployees who are more than 2 years old in the organization.
5. Determine the number ofemployees, who are taking commission,
6. Update the €mployce salary by 20yqwhose experience is greater than 12 years.
7. Determine the department does not contain any employees.
8. create a view, which contains employee name and their manager names worl<ing in sales department.
9. Determine the employees, whose total salary is like the minimum salary ofany department.
10, List the department numbers and number ofemployees in each department.
PI /SOl. PROGRAMS
l. Writea PUSQL program to check the given sring is palindrome or not.
2. The HRD manager has decided to raise the employee salary by 15% urite a puseL block
to accept the employee
number and updatc the salary oflhat employee. Display appropriate messages based on
the existence ofihe record in the
Emp table.
3. write PLlsQL progmm to dispray the top I o rows in the Emp tabr€ based on their job and sarary.
a
4' wdte a PUSQL program to raise the employee salary by lo% for department number 30 people 8nd
also maintain the
raised details in the rais table.
(K.Srinivasulu)
(G. Ramanaiah)
fi vL,_s;ld-
(M.V.L Sailaja)
SEMESTER.V
Course 12 : ADVANCED CORPORATE ACCOUNTING
Learning Objectives
The course aims to help learners to acquire conceptual knowledge of purchase of business and
amalgamation of companies. They able to understand the accounting procedure of liquidation and
corporate accounting procedures.
Learning Outcomes
After completing the course, the student shall be able to:
Understand Corporate Accounting environment and record transactions related to Reconstruction of
companies operating functions of bank and insurance companies. Analyze the situations of Liquidation
and Intemal Reconstruction, Acquire skills of Accounting Procedure of Advanced Corporate Accounting
Environment.
Unit-l : BankAccounts:
Bank Accounts -
Books and Registers to be maintained by Banks - Banking Regulation Act, 1969 - kgal
Provisions Relating to preparation of profits and loss accounts wi0r schedules (From l3 to lQ Rebate on bills
discounted. (Including problems).
Activities:
. Assignments including technical assignments like banks, Insurance companies Working with Audit
Company for Observation.
o Seminars, Conferences, discussions by inviting concemed institutions
r Field Visit
. Invited Lectures and presentations on related topics
Reference Books:
L Goyal, Bhushan Kumar. Corporate Accounting. Taxmann, New Delhi
2. Kumar, AIok. Corporate Accounting. Kitab Mahal
3. Monga, J. R. Fundamentals ofCorporate Accounting. Mayur paper Backs, New Delhi
4. Sah, Raj Kumar, Concept Building Approach to Corporate Accounting, Cengage
5. Sehgal Ashok & Sehgal Deepak. Corporate Accounting
6. Tulsian P. C. Corporate Accounting. S Chand & Co. New Delhi
7. https://thebookee.net/ad/advonced-corporate-accounting-and-accounting-standsrds
8. Web resources suggested by the Teacher concemed and the College Librarian includingreading
material
SEMESTER-V
Course 12 : ADVANCED CORPORATE ACCOUNTING
Lab Exercise:
Preparation ofFinancial Statements ofCompanies before and after amalgamation withAccounting
Software
Preparation of Balance Sheet of companies before and after Intemal Reconstruction with
Accounting Software
Preparation of Consolidated Balance sheet of Holding and subsidiary companies using
Accounting Software
Preparation of Statement of Affairs-Deficiency Account-surplus Account of a Liquidating
Company in Microsoft Excel
(G. Ramanaiah)
tt vt'--e;14-
(M.V.L Sailaja)
SEMESTER-V
Course 12 : STOCK MARKETS *-,"
Theory Credits: 3 3 hrs/week
Lea ng ect rves:
The objective of this paper is to help students to acquire knowledge on concept of Financial Market and
ability to understand the terminologies associated with the field ofFinancial Market and control along with
their relevance. To impart awareness on Primary and Secondary Market, stock Exchange, SEBI etc.
Learning Outcomes:
By the completion of the course, the students will be able to
Expose to theory and functions of the Share Market in Financial Sector as job careers and 2. Study the
functioning of capital markets and create awareness among the public. Acquire knowledge on operations
of Share Market and Research skills and involve in activities of Mutual Funds and stock market firms.
Enhance their skills by practicing in preparation ofaccounting statements
Unit l:
Introduction': Nature, Scope and basics of stock market, Need of Investment-Short and Long
Term investment- Money market vs capital MarkerPrimary Market-Secondary Market - Types of
Investors- Speculators, Hedgers, Arbitragers.
unit 2: capital Markets: Definition, Participants of capital Market, pa(icipants of primary Market,
issuesof Equity Shares , Preference Shares and Debentures .Types of Mutual Funds. Secondary Market -
Stock Exchange - National Stock Exchange of India.
Unit 3: Financial Intermediaries: Depositories -Buy Back of Shares- Forward Contract and Future
Contract- differences -Participants in Future Contract- Clearing of Mechanism.
Unit 4: stock Indices: Index and its types-SENSEX- calculation Methodology-Types of Clearing
Members.
Unit 5: Regulatory Mechanism: Security and Exchange Board oflndia (SEBI)-Powers, functions - Over
the Counter Exchange (OTCE) of India-Functions and Mechanism.
Activities:
. Students shall individually study the work ofstock market professionals and agencies andmake
observations and Report to the teacher.
. Training ofstudents by a related field expert.
. Assignments (including technical assignments like identifuing the investors and theiractivities in
share markets
o Seminars, Conferences, discussions by inviting concemed institutions
. Visits to local Investment Institutions, offices,
. Invited lectures and presentations on related topics by field experts.
Reference Books:
. I I.M.Pandey. ,Financial Management, Vikas publishing House
2. Prasanna Chandra, Fincial Management TaTa Mc Graw Hill
3. Bhole.L.M. Financiar Markets and Institutions, Tata McGraw Hilr pubrishing House
4. Khan MY,Jain PK, Financial Management, Tata McGraw Hill
5. Kishore Ravi.M., Financial Management, Taxman publication
SEMESTER.V /
Course 12 : STOCK MARKETS/
Practical Credits: I 2 hrs/week
Lab Exercise:
' Clearing & Settlement Procedure Delivery Instruction Slip Practices for
Depositaryparticipants &
Beneficial Owner.
o Introduction to Equity Market. Stock Exchanges of Equity in India: NSE,
&
BSE USE.Types of
Market:- Equity, Derivatives and Debt Market.
' Trader work Station -User Interface. practicar terminology of work stations.
o FunctionvKeys forrowing in using Trader work station: Market watch,
Activity Log,order
Status, Market Movement, Security descriptor, Market by price
o Practical Procedure to buy/Sell Shares; Settlement Procedures.
Composition of Sensexand Nifty.
Nole: The simulation Lab of the market will be based on any one of
the following Trader work station:
l.Trader work station-- NEsr rrader by owneys. 2.TCS Trader
work Station 3. oDIN
j-
A. BABU RAO)
(Chairman-B.O.S)
LU.@_-.
(K.Srinivasulu)
n v (,-r..;ld-
(M.V.L Sailaja)
SEMESTER.Y
Course 13 : ADVERTISING & MEDIA PLANNING
Learning Objectives:
The objective of this paper is to help students to acquire knowledge on advertising and mediaplanning and
to acquire skills in creating and developing advertisements.
Learning Outcomes:
At the successful completion ofthe course students are able to:
Understand the role of advertising in business environment and understand the legal and ethical issues in
advertising. Acquire skills in creating and developing adve(isements and understand up{o-date advances
in the current media industry. Acquire the necessary skills for planning and advertising media campaign.
unit l: Introduction: Advertising- Nature and Scope- Functions - Impact on Social, Ethical and
Economical Aspects - Its Significance - Advertising as a Marketing Tool and Process forpromotion of
Business Development - Criticism on advertising
Unit 2: Strategies of Advefiisements: Types of Advertising Agencies and their Strategies in Creating
Advertisements - Objectives - Approach - Campaigning Process - Role ofAdvertising Standard Council of
India (ASCI) - DAGMAR approach
unit 4: Media Planning: Advertising Media - Role of Media - Types of Media - print Media - Elechonic
Media and other Media - Advantages and Disadvantages - Media planning - Selectionof Media.
Unit 5: Analysis of Market Media: Media Strategy - Market Analysis -Media Choices - Influencing
Factors - Target, Nature, Timing, Frequency, Languages and Geographical Issues - Case Studies
Activities:
. Students shall individually choose a local or regional advertising agency, visit, study it's processes,
strategies, business aspects etc. and has to submit his/her Report not exceeding l0 pages in the given
format to the teacher.
o Max marks for FieldworUProject work Report: 05.
. Unit tests (lE).
o Survey on existing products advertisements
o Creation ofadvertising on several products
. Invited Lectures
. Hands on experience with the helpoffield experts
o Debates, Seminars, Group Discussions, euiz, etc.
. Assignments, case studies, compilation ofpaper cuttings, preparation of related videos,class
exhibitions
Reference Books:
l. Bhatia. K.Tej - Adve(ising and Marketing in Rural India - Mc Millan India
2. Ghosal Subhash - Making of Advertising - Mc Millan India
3. Jeth waney Jaishri& Jain Shruti - Advertising Management - oxford university press
4. Advertising Media Planning, seventh Edition paperback
- by Roger Baron (Author), Jack
Sissors (Author)
5. Media Planning and Buying in 2l st Century Ronald DGeskey
-
6. Media Planning and Buying: principles and practice in the Indian context
- Arpita Menon
7. Publications of Indian Institute of Mass Communications
8. Advertising and Salesmanship. p. Saravanavel, Margham publications
9. Publications ofASCI
SEMESTER-V
Course 13 : ADVERTISING & MEDIA pLANNItic-,/
Practical Credits: I 2 hrs/week
Lab Exercise:
' Creation of Advertisement using MS Word or the PPTCreation of Shorts and Videos in youTube
o Uploading Reels and Stories in Face book and instagram
I
(K,5flnrvasulu)
(G. Ramanaiah)
l'tvL-<{li
(M.V.L Sailaja)
SEMESTER-V
Course 13 : GST PROCEDIIRES & PRACTICES
Learning Outcomes
After completing the course, the student shall be able to:
l. Understand the concept ofliability and Payment ofGST
2. Creale a new company in Tally with GST components and establish environment for GST
Voucher entry.
3. Comprehend the utilization ofinput tax credit, and the reverse charge mechanism in GST
4. Acquire Skills of preparation of GST Retums in accordance with GST Law and Tally
5. Acquire skill ofonline payment of GST through GST Portal.
unit l: Introduction: overview of GST - concepts -Taxes Subsumed under GST {omponentsof GST-
GST Council- Advantages of GST-GST Registration.
unit 2: GST - Accounting Masters and Inventory Masters in Tally : company creation- General
Ledgers & GST Ledgers Creation - Stock Groups , Stock ltems and Unit of Measure - GST Rate
Allocation to Stocks
Unit 3: GST Voucher Entry: GST Vouchers - Customizing the Existing Voucher types with applicable
GST Rates -Mapping of Input Tax Credit on Purchase Vouchers - Output Tax on Sales Vouchers-
Purchase and Sales Voucher Entries with Single Rated GST and Multiple Rated GST Goods.
Unit 4: GST Returns: Regular Monthly retums and Annual Retum- Retums for Composition Scheme-
Generation of Retums - GSTR-1, cSTR-2, cSTR-3, GSTR-4, GSTR-9, GSTR-3B
Unit 5: Payment of GST online: Payment of GST- Etectronic Filing of GST Retums - Refunds
- Penalties- Administrative structure of GST Officers- Powers- Jurisdiction.
Activities
. Seminars
. Practice of Terminology of Goods and Service Tax
. Prepare chart showing rates ofGST
o Follow GST Council meeting updates rcgularty
. Creation ofGST Vouchers and Tax invoices
o Visit a Tax firm (lndividual and Group)
. Guest lecture by GST official
. Prepare Tax invoice under the GST Act.
. Practice on how to file a Retums
o Debate on Single GS, Dual GST
. Group Discussions on Goods and Services outside the purview ofCST
References:
l. Ahuja Girish, Cupta Ravi, GST & Customs Law.
2. Babbar, Sonal, Kaur, Rasleen and Khuran4 Kritika. Goods and Service Tax (GST) and
Customs Law. Scholar Tech Press.
3. Bansal, K. M., GST & Customs Law, Taxmann Publication.
4. Singhania,Vinod K. and Singhania Monica. Students'guide to Income Tax. UniversityEdition.
Taxmann Publications Pvt Ltd.,New Delhi.
5. Sisodia Pushpendra, GST law, Bharat Law House.
6. lleb resources:https://cbic-gst.gov.in
7. Web resources suggested by the Teacher concemed and the College Librarian includingreading
material
SEMESTER-V
Course 13 : GST PROCEDURES & PRACTICES
Lab Exercise:
. Create Company and with CST and Create duty ledgers in the Tally
r Create stock item with GST and Sales and Purchases vouchers with GST in tally
. Reverse charge mechanism under GST and GST retums in Tally GSTR- l and GSTR-3B
. Registration ofdealer under GST, Regular dealer and Composite dealer
. GST retums for Composite dealer GST CMP48 and Annual return for composite dealerCSTR-4
e GST retums for Regular dealer GSTR-I and Reconciliation of GSTR2B, Actual input taxcredit as
per Books and Regular dealer GSTR -3B
. DRC 03-voluntary tax payments and Regular dealer Annual retums GSTR
tCttr,^-*,L
(K.Srinivasulu)
(C. Ramanaiah)
n vb--c.;ld-
(M.V.L Sailaja)
SEMESTER.V
Course l4 : BUSINESS ANALYTICS
Course Objectives:
The course aims to help leamers to acquire knowledge on Business Analytics and explain why Business
Analltics is important. State some typical examples of Business Applications and differentiate between
OLAP and OLTP. Explain the concepts of Business Intelligence and understand different types of
Analyics Differentiate between Data Mining and Machine Leaming Concepts
Learning Outcomes:
At the end ofthe course, the student will able to;
. Understand the importance of Statistics in real life
o Formulate complete, concise, and correct mathematical proofs.
. Frame problems using multiple mathematical and statistical tools, measuring relationships by using
standard techniques.
. Build and assess data-based models.
. Leam and apply the statistical tools in day life.
. Create quantitative models to solve real world problems in appropriate contexts.
UNIT 4: SKEWNESS: Standard deviation and co-efficient of variation Measures of Skewness- Karl
Pearson's, Bowley's Co-efficient of skewness.
ESTED READIN
l. Business Statistics, Reddy C.R., Deep Publications.
2. Statistical Methods: Gupta S.P.Sultan Chand & Sons.
3. Statistics-Problems and Solutions: Kapoor V.K, Sultan Chand &Sons.
4. Fundamentals ofStatistics: Elhance. D.N
5. Business Statistics, Dr.P.R.Vittal, Margham Publications
6. Business Statistics, LS Agarwal, Kalyani Publications.
7. Statistics: Dr V Murali Krishna" Seven Hills International Publishers.
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, Vikas Publishers.
I l. Business Statistics: Bharat Jhunjhunwala, S Chand Publishers.
12. Business Statistics: SJlAggarvat, S.L.Bhardwaj and K.Raghuveer, Kalyani Publishers
SEMESTER-V
Course 14 : BUSINESS ANALYTICS
LAB EXERCISE
L
(K.Srinivasulu)
(G. Ramanaiah)
ft vt,---e.;|4
(M.V.L Sailaja)
SEMESTER.V
Course 14 : CYBER LAWS
Course Objectives:
r Enable leamers to understand, explore, and acquire a critical understanding ofCyber Law.
. Develop competencies for dealing with frauds and deceptions (confidence tricks, scams) and other
cyber-crimes for example, child pomography etc. that are taking place via the Intemet.
. Make learners conversant with the social and intellectual property issues emerging from
'Cyberspace'.
. Explore the legal and policy developments in various countries to regulate Cyberspace.
. Develop the understanding of relationship between commerce and cyberspace; and give leamers in
depth knowledge of lnformation Technology Act and legal frame work of Right to Privacy, Data
Security and Data Protection.
Learning Outcomes:
UNIT-II
Cyber Law - International Perspectives: UN &lntemational Telecommunication Union (lTU) Initiatives,
Asia-Pacific Economic Cooperation(APEC), Organization for Economic Co-operation and
Development(OECD), World Bank, Commonwealth of Nations.
UNIT.III
Constitutional & Human Rights Issues in Cyberspace: Freedom of Speech and Expression in Cybenpace,
Right to Access Cyberspace - Access to lntemet, Right to Privacy, Right to Data Protection.
UNIT.IV
Cyber Crimes & Legal Framework: Cyber Crimes against Individuals, Hacking, Digital Forgery, Cyber
Stalking/Harassment, Cyber Pomography, Identity Theft & Fraud, Cyber terrorism, Cyber Defamation,
Different o{Iences under IT Act, 2000.
UNIT.V
Cyber Torts: Different Types ofCivil Wrong sunder the lT Act, 2000, Intellectual Property lssues in Cyber
Space, Interface with Copyright Law, Interface with Patent Law, Trade marks & Domain Names Related issues
Text Book:
l. Justice Yatindra Singh, Cyber Laws, Universal Law Publishing Co, New Delhi, (2012).
Reference Books:
2. Chris Reed & John Angel, Computer Law, OUP, Newyork,(2007).
3. verma K, Mittal Raman, Legal Dimensions of cyber Space, Indian Law Institute, NewDelhi,(2004)
4. Jonthan Rosenoer, Cyber Law, Springer, New york, ( 1997).
5. SudhirNaib, The Information Technolog Act,2005: A Hand book, OUp, Newyork, (201 l)
6. S.R.Bhansali, Information Technology Act 2000, university Book House pvt. Ltd., Jaipur (2003).
7. vasu Deva, Cyber crimes and Law Enforcement, common wealth publishen, New Delhi,(2003).
SEMESTER-V
COURSE 14: CYBER LAWS
Practical
LIST OF EXPERIMENTS:
(G. Ramanaiah)
tl vt,
(M.V.L Sailaja)
*
C
\^r
SEMESTER-V k\ L
^
COURSE 15: MOBILE APPLICATON DEVELOPMENT USING AI\IDROID
Course Objectives:
The course aims to help leamers to acquire conceptual knowledge of understanding
Android SDK . To
help students to gain a basic understanding of Android application development
and instill working
knowledge ofthe Android Studio development tool
Course Outcomes:
REFERENCE BOOKS:
l. Reto Meier, "Professional Android 2 Apprication Development,', wirey India pl.t Ltd
L Murphy, "Beginning Android",Wiley lndia pvt itd
?.
3. Y*k
Erik Hellman, "Android programming pushing the Limis,,, l st
Edition, wirey India prt Lrd, 20r 4.
4. App Inventor: create your own Android- apps U! WolUer, David (David W"yrJl;:nraioia epplication
Development AII in one for Dummies', by-Barry Burd, Edition: I ,
5. "Android", Dixit, Prasanna Kumar vikas publications, New Delhi 2014, ISBN: g7gg32s977gg4
6. " Android Programming for Beginners" by Hortan, John, packet publication, 20lSISBN: 97g-l -
78588-326-2
7. Lauren Darcey and Shane Conder, "Android Wireless Application Development",Pearson Education,
2nd ed. (201 l)
LIST OF EXPERIMENTS:
l. Develop a program to implement frame layout, table layout and relative layout.
2. Develop a program to implement Text View and Edit Text,
3. Develop a program to implement Auto Complete Text View.
4. Develop a program to implement Button, Image Button and Toggle Button.
5. Develop a program to implement login window using the above Ul controls.
6. Develop a program to implement Checkbox.
7. Develop a program to implement Radio Button and Radio Group.
8. Develop a program to implement Progress Bar.
9. Develop a program to implement List View, Grid View, Image View and Scroll View.
10. Develop a program to implement Custom Toast Alert.
I l. Develop a program to implement Date and Time Picker.
t2. Develop a program to implement content provider.
13. Develop a program to implement service.
14. Develop a program to implement broadcast receiver.
15. Develop a program to implement sensors.
(G. F.amanaiah)
ttvt -s.;ly
(M.v.L Sailaja)
SEMESTER.V
COURSE 15: REAL TIME GOYERNANCE SYSTEM (RTGS)
Theo rv its: 3 3 week
Learning outcomes:
Upon successful completion of this course, students will have the knowledge and skills to
l. Undentand the terms regarding Govemance, E-Govemance and RTGS
2. Learn about E-Govemance Infrastructure
3. Understand the E-Govemance implementation in several countries
4. Understand the E-Govemance implementation in several Indian states
5. Understand the applications ofRTG
Textbooks:
L E-Govemance: concepts and case studiesl CSR Prabhul prentice-Halll
2. E-Covemancel Niranjanpani, Sanhari Mishra I Himalaya publishing House
Website References:
L http://www.egov4dev.org/success/case/
2. https ://vikaspedia. in/e-govemance/resources-for-vles
3. https://altametrics.com,/en/information-systemVinformation-system_types.html
4. https://core.ap.gov.in/CMDashBoard./lndex.aspx
SEMESTER.V
COURSE 15: REAL TIME GOVERNANCE SYSTEM (RTGS)
-,'-
ical Cred
LIST OF EXPERIMENTS
Note:
Here the students have to gather the details intomputer lab by surfing several
websites & Google search
engines and submit the report to the class/lab instructor before leavin! the lab.
A.P
(A. BABU RAO)
(Chairman-B.O.S)
I
),iJ,,-*..1.
(K.Srinivasulu)
(G. Ramanaiah)
tt vt"-<;ld-
(M.V.L Sailaja)