(Applicable to the batch of students admitted in the academic year 2025-2026 onwards)

B.Com. (Computer Applications) (CBCS) FACULTY OF COMMERCE & BUSINESS MANAGEMENT, KU

B.Com. (Computer Applications)

Syllabus (CBCS)
(w.e.f. 2025–2026)

..

FACULTY OF COMMERCE & BUSINESS MANAGEMENT

Kakatiya University
Warangal - 506 009 T.S.
 (Applicable to the batch of students admitted in the academic year 2025-2026 onwards)
B.Com. (Computer Applications) (CBCS) FACULTY OF COMMERCE & BUSINESS MANAGEMENT, KU

B.Com. (Computer Applications)

CBCS Course Structure
w.e.f 2025-26 onwards

SL.No Code Course Title HPW Credits Exam Hrs Marks

(1) (2) (3) (5) (6) (7) (8)
SEMESTER – I
1. AEC1 English (First Language) 5 5 3 hrs 80U+20I
2. SLS1 Second Language 5 5 3 hrs 80U+20I
3. MJR101 Financial Accounting–I 5 5 3 hrs 80U+20I
4. MJR102 Business Organization and Management 5 5 3 hrs 80U+20I
5. MJR103 Fundamentals of Information Technology 3T+4P 50T+35P+
(5) 5 2 hrs 15I
Total 25 25
SEMESTER – II
6. AEC2 English (First Language) 5 5 3 hrs 80U+20I
7. SLS2 Second Language 5 5 3 hrs 80U+20I
8. MJR201 Financial Accounting–II 5 5 3 hrs 80U+20I
9. MJR202 Business Laws 5 5 3 hrs 80U+20I
10. MJR203 Programming with C & C++ 3T+4P 5 2 hrs 50T+35P+
(5) 15I
Total 25 25
SEMESTER – III
11. AEC3 English (First Language) 5 5 3 hrs 80U+20I
12. SLS3 Second Language 5 5 3 hrs 80U+20I
13. MJR301 Advanced Accounting 5 5 3 hrs 80U+20I
14. MJR302 Business Statistics-I 5 5 3 hrs 80U+20I
15. MJR303 Relational Database Management System 3T+4P 50T+35P+
(5) 5 2 hrs 15I
Total 25 25
SEMESTER – IV
16. AECS4 English (First Language) 5 5 3 hrs 80U+20I
17. SLS4 Second Language 5 5 3 hrs 80U+20I
18. MJR401 Corporate Accounting 5 5 3 hrs 80U+20I
19. MJR402 Business Statistics-II 5 5 3 hrs 80U+20I
20. MJR403 Web Technologies 3T+4P 5 2 hrs 50T+35P+
(5) 15I
Total 25 25
 (Applicable to the batch of students admitted in the academic year 2025-2026 onwards)
B.Com. (Computer Applications) (CBCS) FACULTY OF COMMERCE & BUSINESS MANAGEMENT, KU

SEMESTER – V
1. MJR501 a) Cost Accounting/
b) Business Economics/
c) Management Information Systems 5 5 3 hrs 80U+20I
2. MJR502 a) Business Ethics & Corporate 50T+35P
Governance / 3T+4P 5 3 hrs/2 + 15I/
b) Auditing / R hrs 80U+20I
c) Mobile Applications (5)
3. MDC503 a) Introduction to Accounting 4 4 3 hrs 80U+20I
(Offered b) Principles of Management
to other
Students)
4. SEC1 a) Communication Skills/ 2 2 2 hrs 40U+20I
b) Professional Development Skills
c) Entrepreneurship & Startups
5. SEC2 a) Professional Development Skills/ 2 2 2 hrs 40U+20I
b) Communication Skills/
c) Entrepreneurship & Startups
6. VAC1 a) Environmental Science/ 3 3 2 hrs 40U+10I
b) Cyber Security & Laws
Total 21 21
SEMESTER - VI
7. MJR601 a) Management Accounting/
b) Ecommerce 5 5 3 hrs 80U+20I
c) Multimedia Systems
8. MJR602 a) Theory and Practice of GST 50T+35P
b) Management Information System 3T+4P 5 2 hrs + 15I
c) Data Analytics (5)
9. RMP603 Research Methodology/ 2T+4P 40U+10I
Internship/Project Report R 4 2 hrs 25PR+15
4 IS+10VV
10. SEC3 a) Fundamentals of AI Tools/
b) Ability Skills (Competitive 2 2 2 hrs 40U+10I
Mathematics)
11. SEC4 a) Computerized Accounting
(Dept. b) E-filing of Tax Returns 2 2 2 40U+10I
specified)
32. VAC2 a) Cyber Security & Laws/
b) Environmental Science 3 3 2 hrs 40U+10I
Total 21 21
GRAND TOTAL 142 142
THPW: Teaching Hour Per Week; ESED: End Semester Exam Duration AEC: Ability Enhancement Course;
SLS: Second Language Skill; SEC: Skill Enhancement Course; MJR: Major Course ; VAC: Value Added Course;
MDC: Multi-disciplinary Course; T: Theory; P: Practical; I: Internal Exam U: University Exam: RMP: Research
Methodology & Project Report; PR: Project Report; IS: Internship; VV: Viva-Voce Examination.
Note: If a student opts for “a” in SEC in V Semester, the student has to opt for “a’ only in VI Semester and so is the case
with “b” and “c” in the case of Major/MDC papers also the rule applies.
 (Applicable to the batch of students admitted in the academic year 2025-2026 onwards)
B.Com. (Computer Applications) (CBCS) FACULTY OF COMMERCE & BUSINESS MANAGEMENT, KU

SUMMARY OF CREDITS

Sl. No. Course Category No. of Credits Per Credits

Courses Course
1 AEC: English Language 4 5 20
2 Second Language 4 5 20
3 SEC 4 2 8
4 MDC 1 4 4
5 VAC 2 3 6
6 RMP 1 4 4
7 MJR 16 5 80
TOTAL 32 142
Commerce 18 86
NSS/NCC/Sp Up to 6 (2 in each year)
CREDITS UNDER NON-CGPA orts/Extra
Curricular
Summer Up to 4 (2 in each after I &
Internship II years)
 (Applicable to the batch of students admitted in the academic year 2025-2026 onwards)
B.Com. (Computer Applications) (CBCS) FACULTY OF COMMERCE & BUSINESS MANAGEMENT, KU

SEMESTER – I
 (Applicable to the batch of students admitted in the academic year 2025-2026 onwards)
B.Com. (Computer Applications) (CBCS) FACULTY OF COMMERCE & BUSINESS MANAGEMENT, KU

MJR 101: FINANCIAL ACCOUNTING – I

PAPER CODE: MJR101 Max. Marks: 80U +20I=100
THPW: 5; Credits: 5 ESED: 3 hrs
Course Objectives:
1) To understand the accounting process.
2) To classify and record various business transactions in the respective
subsidiary books.
3) To know the reasons for disagreement of cash book and bank pass book
balances.
4) To identify and rectify the accounting errors at various stages of accounting
cycle.
5) To prepare the final accounts of the sole trader.

Course Outcomes:
1) Describe and understand the accounting principles and recording of business
transactions in Journal.
2) Prepare ledgers and subsidiary books.
3) Prepare and analyze the bank reconciliation statement.
4) Understand the way of rectification of errors in the books of accounts.
5) Understand the needs of preparing financial statements with adjustments.

UNIT-I: ACCOUNTING PROCESS:

Financial Accounting: Introduction – Definition – Evolution – Functions - Advantages
and Limitations – Users of Accounting Information - Branches of Accounting –
Accounting Principles: Concepts and Conventions - Accounting Standards – Meaning –
Importance – List of Accounting Standards issued by ASB - Accounting System - Types
of Accounts – Accounting Cycle – Journal - Ledger and Trial Balance (Including
Problems)

UNIT-II: SUBSIDIARY BOOKS AND RECTIFICATION OF ERRORS:

Meaning – Types: Purchases Book - Purchases Returns Book - Sales Book - Sales
Returns Book - Bills Receivable Book - Bills Payable Book – Cash Book: Single Column,
Two Column, Three Column and Petty Cash Book - Journal Proper (Including
Problems)
Rectification of Errors: Types of Errors - Suspense Account – Effect of Errors on Profit
(Including Problems)
 (Applicable to the batch of students admitted in the academic year 2025-2026 onwards)
B.Com. (Computer Applications) (CBCS) FACULTY OF COMMERCE & BUSINESS MANAGEMENT, KU

UNIT-III: BANK RECONCILIATION STATEMENT:

Meaning - Need - Reasons for differences between C ash B ook and P ass B ook
b alances –Favorable and Overdraft balances – Ascertainment of correct Cash Book
balance (Amended Cash Book) - Preparation of Bank Reconciliation Statement
(Including Problems)

UNIT-IV: DEPRECIATION ACCOUNTING:

Depreciation (Ind-AS-16): Meaning – Causes – Difference between Depreciation,
Amortization and Depletion - Objectives of providing for depreciation – Factors
affecting depreciation –Accounting Treatment – Methods of Depreciation: Straight
Line Method - Diminishing Balance Method and Sum of the Units Method (Including
Problems)

UNIT-V: FINAL ACCOUNTS OF SOLE TRADER:

Capital and Revenue Expenditure – Capital and Revenue Receipts: Meaning and
Differences -Deferred Revenue Expenditure.
Final Accounts of Sole Trader: Meaning - Uses - Preparation of Manufacturing,
Trading and Profit & Loss Account and Balance Sheet – Adjustments – Closing Entries
(Including problems)

SUGGESTED READINGS:
1) Haneef and Mukherjee: Accountancy-I: Tata McGraw Hill Company.
2) R. L. Gupta & V. K. Gupta: Principles & Practice of Accounting: Sultan Chand.
3) S. P. Jain & K. L. Narang: Accountancy-I: Kalyani Publishers.
4) Tulasian: Accountancy–I: Tata McGraw Hill Company.
5) T. S. Grewal: Introduction to Accountancy: S. Chand and Company.
6) Prof. Prashanta Athma: Financial Accounting -I: Himalaya Publishing House Pvt Ltd.
7) S. N. Maheshwari & V. L. Maheswari: Advanced Accountancy-I: Vikas Publishing
House.
8) Deepak Sehgil: Fundamentals of Financial Accounting: Tax Mann Publication.
9) Jawahar Lal: Financial Accounting: Himalaya Publishing House.
10) Kamatam Srinivas: Financial Accounting –I : S Publishers.
11) Kamala Devi, Dr Padmalatha, Rachana Sharma : Financial Accounting-I :
Professional Books Publisher.
12) Dr. K. Naveen Kumar: Financial Accounting -1: Vedashree Publishers.

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 (Applicable to the batch of students admitted in the academic year 2025-2026 onwards)
B.Com. (Computer Applications) (CBCS) FACULTY OF COMMERCE & BUSINESS MANAGEMENT, KU
MJR 102: BUSINESS ORGANIZATION AND MANAGEMENT
PAPER CODE: MJR102 Max. Marks: 80U +20I=100
THPW: 5; Credits: 5 ESED: 3 hrs
Course Objectives:
1) To know the forms of business organization.
2) To understand the meaning and classification of joint stock companies.
3) To know the meaning and functions of management.
4) To study the importance of planning and organizing in a business
organization.
5) To differentiate the concepts of authority, power, accountability,
responsibility, delegation and decentralization.
Course Outcomes:
1) Describe and understand the forms of business organization.
2) Knows the forms of companies and important documents.
3) Equips with the application of Fayol’s 14 principles of management.
4) Understand the benefits of planning and organizing in an organization.
5) Gain confidence in proper use of authority, responsibility, centralization,
decentralization, coordination, cooperation and control terms.

UNIT-I: INTRODUCTION:
Concepts of Business, Trade, Industry and Commerce - Objectives and functions of Business
– Social Responsibility of a Business - Forms of Business Organization - Meaning,
Characteristics, Advantages and Disadvantages of Sole Proprietorship – Meaning,
Characteristics, Advantages and Disadvantages of Partnership - Kinds of Partners -
Partnership Deed -Concept of Limited liability partnership – Meaning, Characteristics,
Advantages and Disadvantages of Hindu Undivided Family – Meaning, Advantages and
Disadvantages of Co-Operative Organization, One Person Company.
UNIT-II: JOINT STOCK COMPANY:
Joint Stock Company - Meaning - Definition - Characteristics - Advantages and
Disadvantages - Kinds of Companies - Promotion - Stages of Promotion - Promoter -
Characteristics - Kinds - Preparation of Important Documents - Memorandum of
Association - Clauses - Articles of Association - Contents – Prospectus - Contents – Red
herring Prospectus- Statement in lieu of Prospectus (As per Companies Act-2013).
UNIT-III: FUNCTIONS OF MANAGEMENT:
Management - Meaning - Characteristics - Functions of Management - Levels of
Management – Organization Structure – Types of Organization Structure – Skills of
Management - Scientific Management - Meaning - Definition - Objectives - Criticism –
Fayol’s Principles of Management.
 (Applicable to the batch of students admitted in the academic year 2025-2026 onwards)
B.Com. (Computer Applications) (CBCS) FACULTY OF COMMERCE & BUSINESS MANAGEMENT, KU
UNIT-IV: PLANNING AND ORGANISING:
Meaning - Definition - Characteristics - Types of Plans - Advantages and Disadvantages –
Approaches to Planning - Management by Objectives (MBO) - Steps in MBO - Benefits –
Weaknesses—Definition of Organizing-Organization-Process of Organizing - Principles of
Organization - Formal and Informal Organizations - Line, Staff Organizations - Line and
Staff Conflicts - Functional Organization - Span of Control - Meaning - Determining Span –
Factors influencing the Span of Control.

UNIT-V: AUTHORITY, COORDINATION AND CONTROL:

Meaning of Authority, Power, Responsibility and Accountability - Delegation of Authority -
Decentralization of Authority - Definition, Importance, Process, and Principles of
Coordination - Techniques of Effective Coordination - Control - Meaning - Definition –
Relationship between Planning and Control - Steps in Control – Requirements for Effective
Control.

SUGGESTED READINGS:
1) R K Sharma & Shashi K. Gupta : Business Organization & Management: Kalyani
Publishers
2) Patrick Anthony: Business Organization& Management: Himalaya Publishing House
3) Dr. Manish Gupta, Business Organization & Management: PBP.
4) R. D. Agarwal: Organization & Management: McGraw Hill.
5) S.A. Sherlekar, V.S. Sherlekar: Modern Business Organization: Himalaya Publishing
House
6) C.R. Basu: Business Organization & Management: Tata McGraw Hill
7) M.C. Shukla: Business Organization & Management: S. Chand,
8) D.S. Vittal: Business Organization and Management: S. Chand
9) V.S.P. Rao:Organizational Behavior Text & Cases: Himalaya Publishing House
10)Uma Shekaram: Business Organization & Management: Tata McGraw Hill
11)Dr. R. Sushama, Mrs. R. Renuka: Business Organisation and Management: Vedashree
Publishers.
12)Dr. R. Sridhar : Business Organisation and Management : S Publishers.
13)Sherlekar & Khuspat Jain: Business Organization& Management: Himalaya Publishing
House
14)R K Chopra: Office Organization& Management: Himalaya Publishing House
15)RS Gupta & BD Sharma: Principles and Practice of Management: Kalyani Publishers
16)RK Sharma: Principles of Management: Kalyani Publishers
17)Mrs. Vinaya Chaturvedi, Ms. Ankita Nagra, Mrs. R. Anuradha & Ms. B. S. Sai Leena:
Business Organization & Management: Professional Books Publishers
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 (Applicable to the batch of students admitted in the academic year 2025-2026 onwards)
B.Com. (Computer Applications) (CBCS) FACULTY OF COMMERCE & BUSINESS MANAGEMENT, KU
MJR 103: FUNDAMENTALS OF INFORMATION TECHNOLOGY
PAPER CODE: MJR 103: Total Marks: 50T+35P+15I=100
THPW: 5 (3T+4P); Credits: 5 ESED: 2 HRS
Objective: To understand the basic concepts and terminology of information technology and
to identify issues related to information security.
Course Objectives:
1. To introduce students to the basic structure, functions, and types of computers.
2. To develop understanding of number systems, computer arithmetic, and data
storage fundamentals.
3. To provide foundational knowledge of system and application software.
4. To explain the role and functions of operating systems and system utilities.
5. To impart knowledge on data communication, networking concepts, and related
hardware.
Course Outcomes:
1. Identify and describe components and functions of a computer system.
2. Perform conversions and arithmetic operations in various number systems.
3. Distinguish between system software and application software with examples.
4. Understand operating system functions and classify processing techniques.
5. Explain data communication concepts and recognize basic networking devices and
topologies.
UNIT I: FOUNDATIONS OF COMPUTING & DIGITAL BUSINESS:
Introduction to Digital Transformation in Business - Strategic Role of IT in Functional Areas
(Finance, Marketing, HR, SCM) - Components of a Computer System: Hardware (CPU,
RAM/ROM), Software (System & Application) - Input/output Devices: From keyboards &
printers to biometric & IoT devices - Bits, Bytes & Data Representation -Ethical & Social
Aspects: Digital privacy (GDPR, India’s DPDPA), Digital divide, Intellectual property -
Emerging Technologies Overview: AI, ML, IoT, Block chain, RPA (conceptual)
UNIT II: DATA, STORAGE & LOGICAL FOUNDATIONS:
Binary Logic: Binary system, AND, OR, NOT (basic illustrations) - Types of Storage: RAM,
ROM, SSD, HDD, Flash Drives - Cloud vs. Local Storage: Applications in Business - File
Systems & Organization: Files, folders, extensions - Conceptual Database Overview:
Tables, Fields, Records - Organizing Business Data: Numeric/Text/Date, basic tabular
format - Role of Data in Business Decision-Making

UNIT III: SOFTWARE APPLICATIONS FOR BUSINESS:

Operating Systems: Functions, types (Windows, Linux, MacOS, Android, iOS) - Utility
Software: Antivirus, Backup, File compression, System clean-up tools - Word Processing:
Formatting, tables, mail merge, collaborative editing - Spreadsheets: Formulas (SUM,
AVERAGE, IF, VLOOKUP), data charts, validation, pivot tables - Presentations: Design,
transitions, multimedia integration - Enterprise Software: ERP (basic modules and
benefits), (a) CRM: Customer interaction management, (b) DBMS: Use cases in business
operations - Software as a Service (SaaS): Cloud-based app delivery model
 (Applicable to the batch of students admitted in the academic year 2025-2026 onwards)
B.Com. (Computer Applications) (CBCS) FACULTY OF COMMERCE & BUSINESS MANAGEMENT, KU

UNIT IV: NETWORKING & INTERNET IN BUSINESS:

Basics of Networking: LAN, WAN, WLAN, Internet - Network Topologies (Star, Bus, Ring,
Mesh - conceptual) - Devices: Routers, Switches, Modems (roles and applications) - Client-
Server Architecture - Internet Fundamentals: IP, DNS, URLs, Browsers, Search Engines -
E-Commerce Basics: Models and relevance - Social Media in Business - Data
Communication: Wired (Ethernet, Fiber), Wireless (Wi-Fi, Bluetooth) - Bandwidth &
Speed Concepts (bps, Mbps, Gbps)

UNIT V: CLOUD COMPUTING & CYBERSECURITY:

Cloud Computing: Concepts, characteristics, advantages - Service Models: SaaS, PaaS,
IaaS - Deployment Models: Public, Private, Hybrid - Cyber security Essentials: Types of
threats: Malware, Phishing, DoS attacks - Protective Measures: Strong passwords, MFA,
antivirus, firewalls - Data Backup and Recovery - Safe Browsing Practices - Introduction to
Cyber Laws & Data Privacy Regulations (GDPR, India’s DPDPA)

Practical Component (2 Hours per Week)

Hands-on sessions aligned with each unit:
 OS Navigation & File Handling
 Microsoft Office / Google Workspace:
o Advanced Word, Excel, and PowerPoint features
o Mail merge, Data sorting, Pivot tables, Charts
 Internet Browsing & Research Skills
 Cloud Tools: Google Drive, OneDrive collaboration

SUGGESTED READINGS:

1. Fundamentals of Information Technology: Puneet Kumar & S. Bhardwaj, Kalyani

Publishers.
2. Computer Fundamentals: P.K.Sinha
3. Fundamentals of Information Technology : G. Kavitha Reddy, S Publishers.
4. Fundamentals of Informantion Technology : Dr.Jayalaxmi and others : Professional
Books Publisher
5. Fundamentals of Information Technology: Mrs. R. Renuka: Vedashree Publishers
6. Fundamentals of Information Technology: Tulasi Ram Kandula: Himalaya Publishing
House
7. Fundamentals of Computers: C S V Murthy: Himalaya Publishing House

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 Annexure – I (Credits)
Proposed CBCS Structure from 2025-26 for Under Graduate Courses

Credits for each paper / Semester Credits for each paper / Semester Credits for each paper / Semester
Total BA B.Com. B.Sc.
Courses Papers
Credits
I II III IV V VI I II III IV V VI I II III IV V VI
Major-1 6 30 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5
Core Courses Major -2 6 30 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5 5
DSC Minor-1 20
4 5 5 5 5 - - 5 5 5 5 - - 5 5 5 5 - -
MIL/AEC English 20
4 5 5 5 5 - - 5 5 5 5 - - 5 5 5 5 - -
(First Language)
Second Language
4 20 5 5 5 5 - - 5 5 5 5 - - 5 5 5 5 - -
(Telugu, Hindi, Urdu, etc.)
Multi-
Disciplinary MDC 1 1 4 - - - - 4 - - - - - 4 - - - - - 4 -
Course
Sec 1, 2 2 4 2 2 2 2 2 2
Sec 3, 4 2 4 2 2 2 2 2 2
Value added
VAC 1, 2 2 6 - - - - 3 3 - - - - 3 3 - - - - 3 3
course (VAC)
Internship
Internships 1 4 - - - - - 4 - - - - - 4 - - - - - 4
/ Project

Total Credits in each semester 142 25 25 25 25 21 21 25 25 25 25 21 21 25 25 25 25 21 21

Total Credits in UG 142 142 142

NSS /NCC
/sports /
Credits under Non-CGPA 6 Upto 6 (2 in each year) Upto 6 (2 in each year) Upto 6 (2 in each year)
Extra
(Community engagement and curricular
service)
IKS 4 Upto 4 (2 in each, after I & II years) Upto 4 (2 in each, after I & II years) Upto 4 (2 in each, after I & II years)