About Department

S.D.G.S COLLEGE

HINDUPUR

DEPARTMENT OF COMMERCE

PROFILE OF THE DEPARTMENT

ABOUT THE DEPARTMENT

The Department of Commerce was established in the year of inception of S.D.G.S. College in 1965 having B.Com (Telugu Medium) and Pre-University Course (English) with Commerce as optional. The Two year Intermediate Course in Telugu Medium was introduced as per the orders of the Government of Andhra Pradesh in 1969. The B.Com and Intermediate (Commerce, Economics and Civics group) in English Medium sections were commenced in the academic year 1975 – 76 under self financing scheme. Later, it was admitted into grant in aid with effect from 1^st June 1981. The B.Com (computer Applications) course was introduced in the academic year 1998-99 under self funding scheme

Name of the Department : Department of English
Year of Establishment : 1965 – 66
Number of Teachers sanctioned and present position

Course	Sanctioned Posts (Aided)	Presently working (Aided)	Self Financing Scheme	Total Staff Working
B.Com (EM & TM)	07	01
B.Com (Computer Applications)
Total	07	01

The Staff who worked for this department:

S.No	Name of the Faculty	From	To	Remarks
01	Sri.B.Subba Rao, M.Com.,LLB.,	Aug.1965	23 – 07 – 71	Appointed as Principal in TJPS College, Guntur
02	Sri.C.H.Radhakrishnaiah M.Com.,	1965	1966	Appointed as Lecturer in Degree College, Karnataka
03	Sri.Lakshmana Rao M.Com.,	1966	1966	Joined as Head of the Dept. of Commerce Govt. of Karnataka
04	Dr.A.S.Raja Rao M.Com.,LLB.,Ph.D.,	04-08-1966	30-04-2000	Retired as Reader & Head of Department, S.D.G.S.College
05	Sri.N.C.Urukundaiah M.Com.,	01-09-1966	30-06-1996	Opted for voluntary retirement
06	Sri.Ananda Krishnamurthy M.Com.,	1967	1969	Joined as a lecturer in his native place
07	Dr.V.Balamohan Das M.Com.,Ph.D.,	1968	1969	Appointed as Lecturer in Andhra University and now discharging services as Vice-Chancellor, Acharya Nagarjuna University.
08	Dr.K.Narasimha Rao M.Com.,Ph.D.,	04-11-1968	31-08-2004	Promoted as Principal SDGS College and retired
09	Sri.K.Nagaraju Setty M.Com.,	20-08-1969	30-06-2003	Retired as Head of the Department of Commerce, SDGS College.
10	Dr.E.Sreeramulu M.Com.,Ph.D.,	14-08-1978	15-09-1979	Appointed as Lecturer in SSBN Degree College (A) Anantapur
11	Sri.K.Sreedhar M.Com.,	12-02-1987	12-02-1988	Appointed as Inspector in Cooperative Department
12	Dr.G.Venugopal M.Com.,Ph.D	1987	1989	Head of Department of MBA
13	Sri.T.Narayana Swamy M.Com.,	10-08-1989	12-06-1989	Appointed as Lecture in Commerce, government Degree College (W) Hindupur
14	Sri.P.Prakasham Reddy M.Com.,	28-05-2001	30-06-2006	Repatriated to the parent Department as Lecturer
15	Kum.D.H.Meena Kumari M.Com.,M.Phil.,PGDCA.,	10-08-2000	13-12-2006	Appointed as lecturer in BIT engineering college, Hindupur
16	Sri.K.Ramakrishnappa M.Com.,M.Phil.,	25-10-1976		Retired as a lecturer
17	Dr.C.Siva Subramanyam M.Com.,Ph.D	25-10-1976		Promoted as a principal and Retired
18	Dr.M.Venkata Seshu M.Com.,M.Phil.,Ph.D.,BGL.,	16-08-1977		Promoted as a principal and Retired
19	Dr.V.Narasimha Reddy M.Com.,M.Phil.,Ph.D.,	08-03-2003		Retired as a Reader
20

The following teachers are working in aided vacancies during the current academic year 2019 – 20

S.No

Name of the Lecturer

Date of Birth

Date of joining

Specialization

Dr.M.Amaravathi

M.Com.,M.Phil.,Ph.D.,

20-05-1963

06-02-1998

Management Accounting and Costing

The following teachers are appointed by the Management Committee against aided vacancies and to handle self financing courses.

S.No	Name of the Lecturer
01	Sri.S.Sanjanna M.Com.,B.Ed.,
02	Kum.P.Kalyani M.Com.,B.Ed.,
03	Sri.M.K.Manjunatha Reddy M.Com.,B.Ed.,
04	Sri.S.Md.Rafiq M.Com.,B.Ed.,
05	Sri.M.R.Phanindhra M.Com.,B.Ed.,
06	Smt.N.Latha M.Com.,B.Ed.,

TIMETABLE OF THE DEPARMENT

DEPARTMENT TIMETABLE

COURSE OUTCOMES (CO)

AND

PROGRAM SPECIFIC OUTCOMES (PSO)

OF UG

Click here

Program Specific Outcomes

B.Com Programme Specific Outcomes (PSO)

Students:

Will develop entrepreneurship skill and confidence to setup business enterprises.
Will develop critical thinking skills to analyze financial data as well as the effects of different financial accounting methods.
Will develop adequate knowledge of micro economic theory as it related to markets, firms, government policy and resource allocation.
Will be able to use statistical techniques.
Will develop ability to prepare accounts of sole trading, electricity, banking and insurance companies.
Will understand the direct and indirect different methods and procedures for computation of Tax one various heads of income of an individual.
Will be able to use current techniques, skills and tools in the field of ICT.
Will develop adequate knowledge in the field of commerce.

programme Outcomes

B.Com Programme Outcomes (PO’s)

Students with an:

Ability to build a strong foundation of knowledge in different disciplines of their study.
Ability to apply critical thinking, decision making and reasoning skills in the process of quality education.
Ability to develop an attitude for working effectively and efficiently in any competitive environment.
Ability to articulate ideas, communicate effectively in writing and verbally.
Ability to use current techniques, skills and tools in the field of ICT.
Ability to act with an informed awareness of issues and participate in civic life through volunteering.

Section B Com Syllabus V and VI Semester 2017-18 (Revised)

BOARD OF STUDIES, COMMERCE

Resolutions

The members of the Board of Studies of Commerce Subject for U G Courses met in the CDC Block, SKU, Atp on 22/06/2017 under the Chairmanship of Dr. M. C. Balaiah, discussed and resolved the following w.e.f 2017-18 academic year:

Approved the syllabus for Vth and VIth Semesters with necessary changes not exceeding 20% of APSCHE recommended Syllabus.
For B. Com (General) Course, the number of clusters has been fine-tuned to three out of ten recommended by APSCHE to suit the local needs of the district.
The student can choose any one of the three clusters in Vth Semester and should continue with the same cluster in VIth Semester also to pursue his/her degree.
A total of hundred marks have been allotted for project work, out of which 75 marks for external evaluation and 25 for internal evaluation. Of the 75 external marks, 50 marks should be given for Project Report and 25 marks for viva-voce, both under the supervision of an external examiner nominated by the S. K. University, Atp in coordination with the Chairperson, BOS (The external examiner should be compulsorily from the faculty teaching B. Com (General) Course). Regarding internal evaluation, a student should write a written test on Research Methodology for 20 marks (an average of two mid-term tests) and present a seminar for 5 marks on the same theme.
M.C. Balaiah – Member

Lecturer in Commerce

SSGS Degree College,

Guntakal.

K. Rangaiah – Member

Lecturer in Commerce,

SSGS Degree College,

Guntakal

D. Jayarama Reddy – Member

Lecturer in Commerce,

Govt. Degree College for men,

Ananthapuramu

PROJECT WORK PROPOSAL

We welcome you all to the V & VI Semesters. We draw your attention to an important course work to be carried out by you during these two semesters i.e., PROJECT WORK.

The rationale behind this practical Course is to:

Expose the students to the various operational and practical aspects of business.
Help the students to apply the concepts learned in the theory classes & sharpen the writing skills.

How to go about Project Work?

Considering the importance of Project Work the university has drawn the following guidelines:

The Project should be carried out under a Guide/ Project supervisor, i.e., the faculty of the department.

Project Work could be:

A Field Survey
Comprehensive Case Study on the functioning of a business unit/ organization
Inter-organizational and intra organizational comparative study
Application of optimization techniques for business decisions

Allotment of Marks

A total of hundred marks have been allotted for project work, out of which 25 for internal evaluation and 75 marks for external evaluation.

Regarding internal evaluation, you should write a written test on Research Methodology for 20 marks (an average of two mid-term tests) and present a seminar for 5 marks on the same theme.

Of the 75 external marks, 50 marks will be given for Project Report and 25 marks for viva-voce, both under the supervision of an external examiner nominated by the S. K. University, Anatapuramu, in coordination with the Chairperson, BOS.

Research Methodology – The syllabus for 25 marks is:

Unit: 1. Meaning of Research – Concept, Definition, Types of Research, Research Process.

Unit: 2. Problem Identification & Formulation – Types of Data-Primary Data-Secondary Data-Data Collection Techniques – Research Question – Questionnaire Design, Schedule and Observation Methods.

Unit.3: Tools and Techniques – Percentages – Averages – Mean – Mode – SD – Correlation – CAGR –– Sampling – Methods.

Unit.4: Report writing – Meaning of Report – Contents of Report – Types of Reports.

ORGANISATION OF PROJECT REPORT – For 75 Marks:

This section presents some of the norms associated with a project. It is strongly recommended that you follow these guidelines. The final report should be presented in the following sequence:

Title page
Student’s Declaration (Annexure-I)
Supervisor’s Certificate (Annexure-II)
Acknowledgements
Table of Contents:
- List of Tables
- List of Charts/Graphs
- List of Appendices
- List of Chapters
- Bibliography
Chapter 1. Introduction: This chapter includes the research problem, need for study/significance of the project, objectives, hypotheses, methodology – scope, sample design, sources of information, tools and techniques of analysis, structure of the study.
Chapter 2. Literature Review: This chapter should reflect the student understands of the relevant theoretical and empirical background of the problem. Focus should be more on the logical presentation of the empirical evolution of conceptual and methodological issues pertaining to research problem. Also highlight the methodological clues drawn through this review for your project.
Chapter 3. Profile of the Industry and Company: This chapter should contain a brief historical retrospect about the entity of your study.
Chapter 4: Present your data analysis and inferences.
Chapter 5. Summary and Conclusions: Gives an overview of the project, conclusions, implications and recommendations.
Bibliography: List the books, articles, websites that are referred and useful for research on the topic of your specific project.

S K UNIVERSITY :: ANANTHAPURAMU

B Com (General) – SYLLABUS

A Y 2017-18

Vth & VIth Semester

Semester – V

Table-5: B.Com -Semester – V

Sl. No.	Course	Name of the subject	Total Marks	Mid. Sem. Exam	Sem. End Exam	Teaching Hours**	Credits
1	DSC 1 E	5.1 Cost Accounting	100	25	75	5	4
2	DSC 2 E	5.2 FUNDAMENTALS OF GST	100	25	75	5	4
3	DSC 3 E	5.3 Commercial Geography	100	25	75	5	4
4	Elective-DSC 1F/Inter-disp.	1. *Retailing* 5.4 Purchase Management 5.5 Stores Management 5.6 Project Work: Survey on Rural Producers/Retailing Practices (Kirana) *2. Banking & Financial Services* 5.4 Central Banking 5.5 Rural and Farm Credit 5.6 Project Work: Rural Credit survey/Banking operations/Credit Appraisal *3. Taxation* 5.4 Assessment of Tax: Individual, HUF and Partnership 5.5 Corporate Taxation 5.6 Project Work: Working on Tax Filing Procedures & Documentation with IT Dept/Auditor/Tax Consultant	100	25	75	5	4
5	Elective-DSC 2F /Inter-disp.		100	25	75	5	4
6	Elective-DSC 3F/Inter-disp.		100	25	75	5	4
6	Elective-DSC 3F/Inter-disp.

Total			600			30	24

Note:

1. Titles of a few Electives Streams are given for DSC- F (1F, 2F & 3F combined) at V Semester and the same titles are repeated for DSC – H (1H, 2H & 3H combined). Each Elective Stream consists of two theory papers and one project work for each semester. The total for V & VI semesters will be four theory papers and two project works under each stream. A student has to select One Stream of Elective consisting of four theory papers and two projects (together for V & VI semesters). That means, the student will continue the same elective in the VI semester also

The colleges have to implement original project work which may consist of field survey/internship/case study/practical training also for the third respective elective papers in V & VI semester.

DSC – 1E 5.1 Cost Accounting

Unit-I:Introduction:Distinguish between Financial Accounting, Cost Accounting and management accounting – Cost Concepts and Classification – Cost Centre and Cost Unit – Preparation of Cost Sheet.

Unit-II: Elements of Cost: Materials: Material Control – Selective Control, ABC technique –Stock Levels – EOQ – Methods of Pricing Issues – FIFO, LIFO, Weighted Average, Base Stock Methods (including problems).

Unit-III: Labour and Overheads: Labour: Control of Labor Costs – Time Keeping and Time Booking – Idle Time –Methods of Remuneration – Labour Incentives Schemes – Overheads: Allocation and Apportionment of Overheads (including problems).

Unit-IV: Methods of Costing: Job Costing – Process Costing – Treatment of Normal and Abnormal Process Losses – Preparation of Process Cost Accounts – Treatment of Waste and Scrap, Joint Products and By Products (including problems).

Unit -V: Costing Techniques: Marginal Costing – Variance Analysis (including problems).

References:

P. Jain and K.L. Narang – Advanced Cost Accounting, Kalyani Publishers, Ludhiana.
N. Aurora – A test book of Cost Accounting, Vikas Publishing House Pvt. Ltd.
P. Iyengar – Cost Accounting, Sultan Chand & Sons.
Nigam & Sharma – Cost Accounting Principles and Applications, S.Chand& Sons.
N .Maheswari – Principles of Management Accounting.
M .Pandey – Management Accounting, Vikas Publishing House Pvt. Ltd.
Sharma &Shashi Gupta – Management Accounting, Kalyani Publishers. Ludhiana.

Pattern of Question Paper

SRI KRISHNADEVARAYA UNIVERSITY::ANANTHAPURAMU *B Com (Gen & CA) Fifth Semester 2017-18* Paper : DSC – 1E 5.1 Cost Accounting
Time: 3 Hours]		[Max. Marks : 75
*Section-A [5X5=25]*
	Answer any FIVE* of the following questions.*
1	Contents of Unit-I of the syllabus (Theory)
2	Contents of Unit-II of the syllabus (Theory)
3	Contents of Unit-III of the syllabus (Theory)
4	Contents of Unit-IV of the syllabus (Problem)
5	Contents of Unit-V of the syllabus (Problem)
6	Contents of Unit-I to Unit V of the syllabus (Theory)
7	Contents of Unit-I to Unit V of the syllabus (Problem)
8	Contents of Unit-I to Unit V of the syllabus (Problem)
Section-B [5X10=50] Answer FIVE questions
9	Contents of Unit-I of the syllabus (Theory)
(OR)
10	Contents of Unit-I of the syllabus (Problem)

11	Contents of Unit-II of the syllabus (Theory)
(OR)
12	Contents of Unit-II of the syllabus (Problem)

13	Contents of Unit-III of the syllabus (Theory)
(OR)
14	Contents of Unit-III of the syllabus (Problem)

15	Contents of Unit-IV of the syllabus (Problem)
(OR)
16	Contents of Unit-IV of the syllabus (Problem)

17	Contents of Unit-V of the syllabus (Problem)
(OR)
18	Contents of Unit-V of the syllabus (Problem)

DSC 2E 5.2 GOODS &SERVICE TAX FUNDAMENTALS

Unit I:Introduction: Overview of GST – Concepts – Limitations of VAT – Need for Tax Reforms – Justification for introduction of GST – Shortcomings and advantages at the Central Level and State Level on introduction of GST- Process of Introduction of GST – Constitutional Amendments.

Unit II: GST: Principles – Models of GST: Austrlian, Candian, Kelkar-Shah – Bagchi- Poddar -Comprehensive structure of GST model in India: Single, Dual GST– Transactions covered under GST.

Unit-III: Taxes and Duties: Subsumed under GST – Taxes and Duties outside the purview of GST: Tax on items containing Alcohol – Tax on Petroleum products – Tax on Tobacco products – Taxation of Services

Unit-IV: Inter-State Goods and Services Tax: Major advantages of IGST Model – Interstate Goods and Service Tax: Transactions within a State under GST – Interstate Transactions under GST – Illustrations.

Unit-V: Time of Supply of Goods & Services: Value of Supply – Input Tax Credit – Distribution of Credit -Matching of Input Tax Credit – Availability of credit in special circumstances- Cross utilization of ITC between the Central GST and the State GST.

References:

Goods and Services Tax in India – Notifications on different
GST Bill
Background Material on Model GST Law, Sahitya Bhawan Publications, Hospital Road, Agra – 282
The Central Goods and Services Tax Act, 2017, 12 OF 2017 Published by Authority, Ministry of Law and Justice, New Delhi, the 12thApril, 2017.

Pattern of Question Paper

SRI KRISHNADEVARAYA UNIVERSITY::ANANTHAPURAMU *B Com (Gen) Fifth Semester 2017-18* Paper: DSC 2E 5.2 GOODS &SERVICE TAX FUNDAMENTALS
Time: 3 Hours]		[Max. Marks : 75
*Section-A [5X5=25]*
	Answer any FIVE* of the following questions.*
1	Contents of Unit-I of the syllabus
2	Contents of Unit-II of the syllabus
3	Contents of Unit-III of the syllabus
4	Contents of Unit-IV of the syllabus
5	Contents of Unit-V of the syllabus
6	Contents of Unit-I to Unit V of the syllabus
7	Contents of Unit-I to Unit V of the syllabus
8	Contents of Unit-I to Unit V of the syllabus
Section-B [5X10=50] Answer FIVE questions
9	Contents of Unit-I of the syllabus
(OR)
10	Contents of Unit-I of the syllabus

11	Contents of Unit-II of the syllabus
(OR)
12	Contents of Unit-II of the syllabus

13	Contents of Unit-III of the syllabus
(OR)
14	Contents of Unit-III of the syllabus

15	Contents of Unit-IV of the syllabus
(OR)
16	Contents of Unit-IV of the syllabus

17	Contents of Unit-V of the syllabus
(OR)
18	Contents of Unit-V of the syllabus

DSC 3E 5.3 Commercial Geography

Unit –I: The Earth: Internal structure of the Earth – Latitude – Longitude – Realms of the Earth – Evolution of the Earth – Environmental pollution – Global Warming – Measures to be taken to protect the Earth.

Unit -II: India – Agriculture: Land Use – Soils – Major crops – Food and Non-food Crops – Importance of Agriculture – Problems in Agriculture – Agriculture Development.

Unit -III: India – Forestry: Forests – Status of Forests in Andhra Pradesh – Forest (Conservation) Act, 1980 – Compensatory Afforestation Fund(CAF) Bill, 2015 – Forest Rights Act,2006 and its Relevance – Need for protection of Forestry.

Unit -IV: India – Minerals and Mining: Minerals – Renewable and non Renewable – Use of Minerals – Mines – Coal, Barites, etc. – Singareni Coal mines and Mangampeta Barites – District-wise Profile.

Unit-V: India – Water Resources – Rivers: Water resources – Rationality and equitable use of water – Protection measures – Rivers –Perennial and peninsular Rivers – Interlinking of Rivers – Experience of India and Andhra Pradesh.

References:

Shabiar Ahmad; Quazi,Natural Resource Consumption and Environment Management,APH Publishing Corporation.

Tarachand, Economic and Commercial Geography of India,Vikas Publishing House.
S. Sankaran,Commercial Geography,Margam Publications, Chennai.
B. Memoria, Commercial Geography, LalAgarwal& Co.
B. Memoria, Economic and Commercial Geography, LalAgarwal& Co.

6. Vinod N. Patel, Commercial Geography, Oxford Book Company

Pattern of Question Paper

SRI KRISHNADEVARAYA UNIVERSITY::ANANTHAPURAMU *B Com (Gen & CA) Fifth Semester 2017-18* Paper: DSC 3E 5.3 Commercial Geography
Time: 3 Hours]		[Max. Marks : 75
*Section-A [5X5=25]*
	Answer any FIVE* of the following questions.*
1	Contents of Unit-I of the syllabus
2	Contents of Unit-II of the syllabus
3	Contents of Unit-III of the syllabus
4	Contents of Unit-IV of the syllabus
5	Contents of Unit-V of the syllabus
6	Contents of Unit-I to Unit V of the syllabus
7	Contents of Unit-I to Unit V of the syllabus
8	Contents of Unit-I to Unit V of the syllabus
Section-B [5X10=50] Answer FIVE questions
9	Contents of Unit-I of the syllabus
(OR)
10	Contents of Unit-I of the syllabus

11	Contents of Unit-II of the syllabus
(OR)
12	Contents of Unit-II of the syllabus

13	Contents of Unit-III of the syllabus
(OR)
14	Contents of Unit-III of the syllabus

15	Contents of Unit-IV of the syllabus
(OR)
16	Contents of Unit-IV of the syllabus

17	Contents of Unit-V of the syllabus
(OR)
18	Contents of Unit-V of the syllabus

Cluster Elective – 2: Retailing

DSC F 5.4 Purchase Management

Unit-I:Introduction: Purchase Function – Supply Management – Sources of Purchase: Local vs. Global – Negotiation & Bargaining – Purchasing Methods – e-Procurement –DGS&D.

Unit-II: Purchasing Function: Right Quantity – Economic Order Quantity – Re-order Levels – ABC Analysis – Right Price, Time – Tendering: Single, Limited, Open, Global tenders.

Unit-III: Vendor Analysis: Identification of vendor –Selection – Criteria and Methodology of evaluation – Vendor Rating –Maintenance of Vendor relations.

Unit-IV: Buyer-Supplier Relationships: Transformation of buyer-supplier relationships -Developing and managing collaborative and alliance relationships – joint problem solving, Information sharing.

Unit-V:Supply Chain Management: JIT in the supply management – Cross-Functional Teams: Cross-Functional Teams and Supply Management- Challenges of Cross-Functional Teams, Prerequisites to Success

References:

Dobler& Burt, Purchasing and Supply Management, McGraw Hill.
P. GopalaKrishan, Purchasingand Materials Management, Tata McGraw-Hill Education.
L.N. Aggarwal&ParagDiwan, Management & Production Systems, National Publishing House.
N.G. Nair, Production and Operations Management, Tata McGraw Hill Publishing Co. Ltd.
Gopalakrishnan P. & Sundaresan. M., Materials Management-An Integrated Approach, PHI.

Pattern of Question Paper for Cluster Elective

SRI KRISHNADEVARAYA UNIVERSITY::ANANTHAPURAMU *B Com (Gen) Fifth Semester 2017-18* Paper: DSC F 5.4 Purchase Management
Time: 3 Hours]		[Max. Marks : 75
*Section-A [5X5=25]*
	Answer any FIVE* of the following questions.*
1	Contents of Unit-I of the syllabus
2	Contents of Unit-II of the syllabus
3	Contents of Unit-III of the syllabus
4	Contents of Unit-IV of the syllabus
5	Contents of Unit-V of the syllabus
6	Contents of Unit-I to Unit V of the syllabus
7	Contents of Unit-I to Unit V of the syllabus
8	Contents of Unit-I to Unit V of the syllabus
Section-B [5X10=50] Answer FIVE questions
9	Contents of Unit-I of the syllabus
(OR)
10	Contents of Unit-I of the syllabus

11	Contents of Unit-II of the syllabus
(OR)
12	Contents of Unit-II of the syllabus

13	Contents of Unit-III of the syllabus
(OR)
14	Contents of Unit-III of the syllabus

15	Contents of Unit-IV of the syllabus
(OR)
16	Contents of Unit-IV of the syllabus

17	Contents of Unit-V of the syllabus
(OR)
18	Contents of Unit-V of the syllabus

DSC F5.5 Stores Management

Unit-I: Stores Function: Layout and Organization – Stores Responsibilities – Relationships with Other Departments – Logistics – Supply Chain – Coding of materials – Methods of Coding

Unit-II: Material Receipt and Issue: Receipts from Suppliers – Inspection – Authorization of issues – Methods of issue – Records and Systems – Manual Systems – Computerized Systems – Recent Developments.

Unit-III: Stock Control Techniques: Approaches to Control – ABC Analysis – Provision of Safety Stock – Stocktaking Procedure – Obsolescence and Redundancy – Prevention of Deterioration – Stock Checking.

Unit-IV: Stores Operations: Storehouse Location – Centralization of Storage – Measurement of Stores efficiency – Health and Safety directives on stores operations – Manual and Mechanical lifting – Control of Substances Hazardous to Health Regulations – Storage Equipment.

Unit-V: Procedure Manuals: Need for Manuals – Preparation of the Manual – Contents of the Manual – Publication and Distribution – Implementation of the Manuals.

References:

Jessop David & Morrison Alex, Storage and Supply of Materials, Pearson EducationLtd. England.
Saleemi N.A., Store keeping and Stock Control Simplified, Saleemi Publications Ltd., Nairobi.

Gopalakrishnan P. & Sundaresan. M., Materials Management-An Integrated Approach, PHI.
P. GopalaKrishan, Purchasing and Materials Management, Tata McGraw-Hill Education.

5.7: Project work

Pattern of Question Paper for Cluster Elective

SRI KRISHNADEVARAYA UNIVERSITY::ANANTHAPURAMU *B Com (Gen) Fifth Semester 2017-18* Paper: DSC F5.5 Stores Management
Time: 3 Hours]		[Max. Marks : 75
*Section-A [5X5=25]*
	Answer any FIVE* of the following questions.*
1	Contents of Unit-I of the syllabus
2	Contents of Unit-II of the syllabus
3	Contents of Unit-III of the syllabus
4	Contents of Unit-IV of the syllabus
5	Contents of Unit-V of the syllabus
6	Contents of Unit-I to Unit V of the syllabus
7	Contents of Unit-I to Unit V of the syllabus
8	Contents of Unit-I to Unit V of the syllabus
Section-B [5X10=50] Answer FIVE questions
9	Contents of Unit-I of the syllabus
(OR)
10	Contents of Unit-I of the syllabus

11	Contents of Unit-II of the syllabus
(OR)
12	Contents of Unit-II of the syllabus

13	Contents of Unit-III of the syllabus
(OR)
14	Contents of Unit-III of the syllabus

15	Contents of Unit-IV of the syllabus
(OR)
16	Contents of Unit-IV of the syllabus

17	Contents of Unit-V of the syllabus
(OR)
18	Contents of Unit-V of the syllabus

Cluster Elective -2:

Banking and Financial Services

DSC F 5.4 Central Banking

Unit-I:Introduction: Evolution and Functions of Central Bank – Development of Central Banks in Developed and Developing countries – Trends in Central Bank Functions.

Unit-II: Central banking in India: Reserve Bank of India – Constitution and Governance, Recent Developments, RBI Act. -Interface between RBI and Banks.

Unit-III: Monetary and Credit Policies: Monetary policy statements of RBI – CRR – SLR – Repo Rates – Reverse Repo Rates – Currency in circulation – Credit control measures.

Unit-IV: Inflation and price control by RBI: Intervention mechanisms – Exchange rate stability – Rupee value – Controlling measures.

Unit-V: Supervision and Regulation: Supervision of Banks- Basle Norms, Prudential Norms, Effect of liberalization and Globalization -Checking of money laundering and frauds.

References:

Reserve Bank of India Publication,Functions and Working of the RBI.
Vasant Desai, Central Banking and Economic Development, Himalaya Publishing.

3.S. Panandikar, Banking in India, Orient Longman.

4.Reserve Bank of India Publication, Report on Trends and Progress of Banking in India.

Annual Reports of Reserve Bank of India.
Rita Swami, Indian Banking System, International Publishing House Pt. Ltd..
S.V. Joshi, C.P. Rodrigues and Azhar Khan, Indian Banking System, MacMillan Publishing.

Pattern of Question Paper for Cluster Elective

SRI KRISHNADEVARAYA UNIVERSITY::ANANTHAPURAMU *B Com (Gen) Fifth Semester 2017-18* Paper: DSC F 5.4 Central Banking
Time: 3 Hours]		[Max. Marks : 75
*Section-A [5X5=25]*
	Answer any FIVE* of the following questions.*
1	Contents of Unit-I of the syllabus
2	Contents of Unit-II of the syllabus
3	Contents of Unit-III of the syllabus
4	Contents of Unit-IV of the syllabus
5	Contents of Unit-V of the syllabus
6	Contents of Unit-I to Unit V of the syllabus
7	Contents of Unit-I to Unit V of the syllabus
8	Contents of Unit-I to Unit V of the syllabus
Section-B [5X10=50] Answer FIVE questions
9	Contents of Unit-I of the syllabus
(OR)
10	Contents of Unit-I of the syllabus

11	Contents of Unit-II of the syllabus
(OR)
12	Contents of Unit-II of the syllabus

13	Contents of Unit-III of the syllabus
(OR)
14	Contents of Unit-III of the syllabus

15	Contents of Unit-IV of the syllabus
(OR)
16	Contents of Unit-IV of the syllabus

17	Contents of Unit-V of the syllabus
(OR)
18	Contents of Unit-V of the syllabus

DSC F 5.5 Rural and Farm Credit

Unit-I: Rural Credit: Objectives and Significance of Rural credit – Classification of rural credit – General Credit Card (GCC) – Financial Inclusion – Rupay Card.

Unit-II: Rural Credit Agencies: Institutional and Non-institutional Agencies for financing agriculture and Rural development – Self-Help Groups (SHG) – Financing for Rural Industries.

Unit-III: Farm Credit: Scope – Importance of farm credit – Principles of Farm Credit – Cost of Credit – Types – problems and remedial measures – Kisan Credit Card (KCC) Scheme.

Unit-IV: Sources of Farm Credit: Cooperative Credit: PACS – APCOB – NABARD – Lead Bank Scheme – Role of Commercial and Regional Rural Banks – Problems of recovery and over dues.

Unit-V: Farm Credit Analysis: Eligibility Conditions – Analysis of 3 R’s (Return, Repayment Capacity and Risk-bearing Capacity) – Analysis of 3 C’s of Credit (Character, Capacity and Capital) – Crop index reflecting use and farm credit – Rural Credit Survey Reports..

References:

National Bank of Agricultural and Rural Development (NABARD) Annual report.
Economic Survey, Government of India.
Rural Development, Sundaram I.S., Himalaya Publishing House, Mumbai.
Rural Credit in India, C.S.Rayudu, Mittal Publications.

5. Farm Credit and Co-operatives in India, Tiruloati V., Naidu. V T Naidu, Vora& Co. Pub. Ltd.

5.7: Project work

Pattern of Question Paper for Cluster Elective

SRI KRISHNADEVARAYA UNIVERSITY::ANANTHAPURAMU *B Com (Gen) Fifth Semester 2017-18* Paper: 5.5 Rural and Farm Credit
Time: 3 Hours]		[Max. Marks : 75
*Section-A [5X5=25]*
	Answer any FIVE* of the following questions.*
1	Contents of Unit-I of the syllabus
2	Contents of Unit-II of the syllabus
3	Contents of Unit-III of the syllabus
4	Contents of Unit-IV of the syllabus
5	Contents of Unit-V of the syllabus
6	Contents of Unit-I to Unit V of the syllabus
7	Contents of Unit-I to Unit V of the syllabus
8	Contents of Unit-I to Unit V of the syllabus
Section-B [5X10=50] Answer FIVE questions
9	Contents of Unit-I of the syllabus
(OR)
10	Contents of Unit-I of the syllabus

11	Contents of Unit-II of the syllabus
(OR)
12	Contents of Unit-II of the syllabus

13	Contents of Unit-III of the syllabus
(OR)
14	Contents of Unit-III of the syllabus

15	Contents of Unit-IV of the syllabus
(OR)
16	Contents of Unit-IV of the syllabus

17	Contents of Unit-V of the syllabus
(OR)
18	Contents of Unit-V of the syllabus

Cluster Elective -3:

Taxation

DSC F 5.4 Assessment of Tax: Individual, HUF and Partnership

Unit-I: Deductions u/s 80: Basic rules of deductions, deductions in computing total income.

Unit-II: Set off and Carry forward of Losses: Set off of loss from one source against income from another source, carry forward and set off of losses – brought forward of losses.

Unit-III: Assessment of Individuals: Computation of Total income of Individuals and Tax liability – Rates of Income tax.

Unit-IV: Assessment of Tax of HUF: Computation of Gross Total Income and Total Income of a Hindu Undivided Family – Rates of Income tax.

Unit-V:Assessment of Tax of Partnership: Computation of Gross Total Income and Total Income of Partnership Firm – Deductions U/S 80.

References:

H C Meharotra& S P Goyal, Income Tax Law & Accounts: SahityaBhavan Publications.

2.Vinod. K. Singhania; Direct Taxes – Law and Practice, Taxman Publications

3.B.B. Lal, Direct Taxes,Konark Publications.

Vinod K Singhania, Students’ Guide to Income Tax, Taxman Publication.

Pattern of Question Paper for Cluster Elective

SRI KRISHNADEVARAYA UNIVERSITY::ANANTHAPURAMU *B Com (Gen) Fifth Semester 2017-18* Paper: DSC F 5.4 Assessment of Tax:
Time: 3 Hours]		[Max. Marks : 75
*Section-A [5X5=25]*
	Answer any FIVE* of the following questions.*
1	Contents of Unit-I of the syllabus (Problem)
2	Contents of Unit-II of the syllabus (Theory)
3	Contents of Unit-III of the syllabus(Problem)
4	Contents of Unit-IV of the syllabus(Problem)
5	Contents of Unit-V of the syllabus (Theory)
6	Contents of Unit-I to Unit V of the syllabus(Theory)
7	Contents of Unit-I to Unit V of the syllabus(Problem)
8	Contents of Unit-I to Unit V of the syllabus(Theory)
Section-B [5X10=50] Answer FIVE questions
9	Contents of Unit-I of the syllabus(Theory)
(OR)
10	Contents of Unit-I of the syllabus (Problem)

11	Contents of Unit-II of the syllabus(Theory)
(OR)
12	Contents of Unit-II of the syllabus(Problem)

13	Contents of Unit-III of the syllabus(Problem)
(OR)
14	Contents of Unit-III of the syllabus(Problem)

15	Contents of Unit-IV of the syllabus(Problem)
(OR)
16	Contents of Unit-IV of the syllabus(Problem)

17	Contents of Unit-V of the syllabus (Theory)
(OR)
18	Contents of Unit-V of the syllabus(Problem)

DSC F 5.5 Corporate Taxation

Unit-I: Tax Provisions of Companies: Income from Business or Profession, Tax Provisions for certain types of businesses.

Unit-II: Tax Provisions of Companies: Capital Gains, Income from Other Sources – Tax Provisions for Offshore and Special Tax Zones.

Unit-III: Computation of Taxable Income: Computation of Gross Total Income – Deductions – Carry-forward and set-off of losses – Minimum Alternative Tax (MAT).

Unit-IV: Filing of Return and Assessment: Procedure for Filing Returns, e-Filing, Assessment, Reassessment and Settlement of Cases, Special Procedure for Assessment of Search Cases.

Unit-V: Tax Authorities and Administration: Powers and Duties – Appeals and Revisions – Tax Administration – Collection of Tax at Source – Advance payment of Tax – Recovery and Refund of Tax – Penalties, Offences and Prosecution.

References:

S.Reddy & Y.Hari Prasad Reddy, Income Tax Theory, Law and Practice, Margham Publications, Chennai.
Vinod K Singhania, Students’ Guide to Income Tax, Taxman Publication.
R. Bupathy, A study on Income Tax & CST, Prime Knowledge Series, Chennai.
Mehrotra&Sr. Goyal, Income tax Law and Accounts, SahityaBhavan Publication
Vinod. K. Singhania; Direct Taxes – Law and Practice, Taxman Publications

5.7: Project work

Pattern of Question Paper for Cluster Elective

SRI KRISHNADEVARAYA UNIVERSITY::ANANTHAPURAMU *B Com (Gen) Fifth Semester 2017-18* Paper: DSC F 5.5 Corporate Taxation
Time: 3 Hours]		[Max. Marks : 75
*Section-A [5X5=25]*
	Answer any FIVE* of the following questions.*
1	Contents of Unit-I of the syllabus
2	Contents of Unit-II of the syllabus
3	Contents of Unit-III of the syllabus
4	Contents of Unit-IV of the syllabus
5	Contents of Unit-V of the syllabus
6	Contents of Unit-I to Unit V of the syllabus
7	Contents of Unit-I to Unit V of the syllabus
8	Contents of Unit-I to Unit V of the syllabus
Section-B [5X10=50] Answer FIVE questions
9	Contents of Unit-I of the syllabus
(OR)
10	Contents of Unit-I of the syllabus

11	Contents of Unit-II of the syllabus
(OR)
12	Contents of Unit-II of the syllabus

13	Contents of Unit-III of the syllabus
(OR)
14	Contents of Unit-III of the syllabus

15	Contents of Unit-IV of the syllabus
(OR)
16	Contents of Unit-IV of the syllabus

17	Contents of Unit-V of the syllabus
(OR)
18	Contents of Unit-V of the syllabus

Semester – VI

B.Com (Gen)-

Sl. No.	Course		Name of the subject	Total Marks	Mid. Sem. Exam	Sem. End Exam	Teaching Hours**	Credits
1.	DSC 1 G		6.1 Marketing	100	25	75	5	4
2.	DSC 2 G		6.2 Auditing	100	25	75	5	4
3.	DSC 3 G		6.3 Management Accounting	100	25	75	5	4
4.	Elective-DSC 1 H/Inter-disp./Gen. Elec.	Cluster Electives -2 *1A. Retailing* 6.4 Agricultural &Rural Marketing 6.5 Warehouse Management 6.6 Project Work: Survey on Hawkers/ Working with Warehouses *2A. Banking & Financial Services* 6.4 Financial Services 6.5 Marketing of Financial Services 6.6 Project Work: Working with Financial Services Firms on Documentation for Sanction of Loans and financial Services 3A. Taxation 6.4 GST AND CUSTOMS ACT 6.5 Tax Planning and Management 6.6 Project Work: Internship on Tax Planning Practices in Business Units		100	25	75	5	4
5.	Elective-DSC 2H/Inter-disp./Gen. Elec.			100	25	75	5	4
6.	Elective-DSC 3H/Inter-disp./Gen. Elec.			100	25	75	5	4
Total				600			30	24
Grand Total							164	134

Note:

1. Titles of a few Electives Streams are given for DSC- F (1F, 2F & 3F combined) at V Semester and the same titles are repeated for DSC – H (1H, 2H & 3H combined). Each Elective Stream consists of two theory papers and one project work for each semester. The total for V & VI semesters will be four theory papers and two project works under each stream. A student has to select One Stream of Elective consisting of four theory papers and two projects (together for V & VI semesters). That means, the student will continue the same elective in the VI semester also.

The colleges have to implement original project work which may consist of field survey/internship/case study/practical training also for the third respective elective papers in V & VI semester.

DSC 1G 6.1 Marketing

Unit-I: Introduction: Concepts of Marketing: Product Concept – Selling Concept – Societal Marketing Concept – Marketing Mix-4 P’s of Marketing – Marketing Environment.

Unit-II: Consumer Markets and Buyer Behaviour: Buying Decision Process – Stages – Buying Behaviour –Market Segmentation – Selecting Segments– Advantages of Segmentation.

Unit-III: Product Management: Product Life Cycle- New products, Product mix and Product line decisions – Design, Branding, Packaging and Labelling.

Unit-IV: Pricing Decision: Factors Influencing Price Determination, Pricing Strategies: Skimming and Penetration Pricing.

Unit-V: Promotion and Distribution: Promotion Mix – Advertising – Publicity – Public relations -Personal selling and Direct marketing -Distribution Channels – Online marketing.

References:

Philip Kotler, Marketing Management, Prentice Hall of India.
Philip Kotler & Gary Armstrong, Principles of Marketing, Pearson Prentice Hall
Stanton J. William & Charles Futrel, Fundamentals of Marketing, McGraw Hill Company
V.S. Ramaswamy S. NamaKumari, Marketing Management – Planning, McMillan

Pattern of Question Paper

SRI KRISHNADEVARAYA UNIVERSITY::ANANTHAPURAMU *B Com (Gen & CA) Sixth Semester 2017-18* Paper : DSC 1G 6.1 Marketing
Time: 3 Hours]		[Max. Marks : 75
*Section-A [5X5=25]*
	Answer any FIVE* of the following questions.*
1	Contents of Unit-I of the syllabus (Theory)
2	Contents of Unit-II of the syllabus (Theory)
3	Contents of Unit-III of the syllabus (Theory)
4	Contents of Unit-IV of the syllabus (Theory)
5	Contents of Unit-V of the syllabus (Theory)
6	Contents of Unit-I to Unit V of the syllabus (Theory)
7	Contents of Unit-I to Unit V of the syllabus (Theory)
8	Contents of Unit-I to Unit V of the syllabus (Theory)
Section-B [5X10=50] Answer FIVE questions
9	Contents of Unit-I of the syllabus (Theory)
(OR)
10	Contents of Unit-I of the syllabus (Theory)

11	Contents of Unit-II of the syllabus (Theory)
(OR)
12	Contents of Unit-II of the syllabus (Theory)

13	Contents of Unit-III of the syllabus (Theory)
(OR)
14	Contents of Unit-III of the syllabus (Theory)

15	Contents of Unit-IV of the syllabus (Theory)
(OR)
16	Contents of Unit-IV of the syllabus (Theory)

17	Contents of Unit-V of the syllabus (Theory)
(OR)
18	Contents of Unit-V of the syllabus (Theory)

DSC 2G 6.2 Auditing

Unit-I: Auditing: Meaning – Objectives – Importance of Auditing – Auditing as a Vigil Mechanism – Role of Auditor in checking corporate frauds – Types of Audit.

Unit-II: Planning of Audit: Steps to be taken at the commencement of a new audit – Audit programme- Audit note book – Internal check, internal audit and internal control.

Unit-III: Vouching and Investigation: Vouching of cash and trading transactions – Investigation, Auditing vs. Investigation

Unit-IV: Valuation of Balance Sheet: Verification and valuation of Assets and Liabilities – Goodwill, Building, Machinery, Investment, Secured Loans and Contingent Liabilities

Unit-V: Company Audit and Auditors Report: Auditor’s Qualifications– Appointment and Reappointment –Rights, duties, liabilities and disqualifications – Audit report: Contents – Preparation – Relevant Provisions of Companies Act, 2013.

References:

S.Vengadamani, “Practical Auditing”, Margham Publications, Chennai.
Ghatalia, “Principles of Auditing”, Allied Publishers Pvt. Ltd., New Delhi.
Pradeesh Kumar, BaldevSachdeva&Jagwant Singh, “Auditing Theory and Practice, Kalyani Publications, Ludhiana.
N.D. Kapoor, “Auditing”, S. Chand, New Delhi.
R.G. Saxena, “Principles and Practice of Auditing”, Himalaya Publishing House, New Delhi.
JagadeshPrakesh, “Principles and Practices of Auditing”Kalyani Publications, Ludhiana.
Kamal Gupta and Ashok Gupta, “Fundamentals of Auditing”, Tata McGraw Hill
B.N. Tondan, “Practical Auditing”, S.Chand, New Delhi.

Pattern of Question Paper

SRI KRISHNADEVARAYA UNIVERSITY::ANANTHAPURAMU *B Com (Gen & CA) Sixth Semester 2017-18* Paper : DSC 2G 6.2 Auditing
Time: 3 Hours]		[Max. Marks : 75
*Section-A [5X5=25]*
	Answer any FIVE* of the following questions.*
1	Contents of Unit-I of the syllabus (Theory)
2	Contents of Unit-II of the syllabus (Theory)
3	Contents of Unit-III of the syllabus (Theory)
4	Contents of Unit-IV of the syllabus (Theory)
5	Contents of Unit-V of the syllabus (Theory)
6	Contents of Unit-I to Unit V of the syllabus (Theory)
7	Contents of Unit-I to Unit V of the syllabus (Theory)
8	Contents of Unit-I to Unit V of the syllabus (Theory)
Section-B [5X10=50] Answer FIVE questions
9	Contents of Unit-I of the syllabus (Theory)
(OR)
10	Contents of Unit-I of the syllabus (Theory)

11	Contents of Unit-II of the syllabus (Theory)
(OR)
12	Contents of Unit-II of the syllabus (Theory)

13	Contents of Unit-III of the syllabus (Theory)
(OR)
14	Contents of Unit-III of the syllabus (Theory)

15	Contents of Unit-IV of the syllabus (Theory)
(OR)
16	Contents of Unit-IV of the syllabus (Theory)

17	Contents of Unit-V of the syllabus (Theory)
(OR)
18	Contents of Unit-V of the syllabus (Theory)

DSC 3 G6.3 Management Accounting

Unit–I: Management Accounting: Meaning, Definition, Scope, Advantages, Limitations – Difference between other related Accounting subjects.

Unit–II: Financial Statement Analysis: Meaning, objectives and methods of financial statement analysis – Comparative Statements – Common Size Statements – Trend Analysis (including problems).

Unit–III: Fund Flow Statement: Concept of fund: Preparation of funds flow statement. Uses and limitations of funds flow analysis (including problems).

Unit–IV: Cash Flow Statement: Concept of cash flow – Preparation of cash flow statement -Uses and limitations of cash flow analysis (including problems).

Unit–V: Ratio Analysis: Classification, Importance and limitations -Analysis and interpretation of Accounting ratios – Liquidity, profitability, activity and solvency ratios (including problems).

References:

S.N.Maheswari, A Textbook of Accounting for Management, S. Chand Publishing, New Delhi.
I.MPandey, “Management Accounting”, Vikas Publishing House, New Delhi,
ShashiK. Gupta & R.K. Sharma, “Management Accounting: Principles and Practice”, Kalyani Publishers, Ludhiana.
JawaharLal, Accounting for Management, Himalaya Publishing House, New Delhi.
Charles T.Horngren, “Introduction to Management Accounting” Person EducationIndia, New Delhi, 2002.
Murthy &Guruswamy – Management Accounting, Tata McGraw Hill, New Delhi.
Dr.Kulsreshtha & Gupta – Practical problems in Management Accounting.
Bhattacharya, D., “Management Accounting”, Pearson Education India, New Delhi.
S.P. Gupta– Management Accounting, S. Chand Publishing, New Delhi.

Pattern of Question Paper

SRI KRISHNADEVARAYA UNIVERSITY::ANANTHAPURAMU *B Com (Gen & CA) Sixth Semester 2017-18* Paper : DSC 3 G 6.3 Management Accounting
Time: 3 Hours]		[Max. Marks : 75
*Section-A [5X5=25]*
	Answer any FIVE* of the following questions.*
1	Contents of Unit-I of the syllabus (Theory)
2	Contents of Unit-II of the syllabus (Theory)
3	Contents of Unit-III of the syllabus (Theory)
4	Contents of Unit-IV of the syllabus (Theory)
5	Contents of Unit-V of the syllabus (Problem)
6	Contents of Unit-I to Unit V of the syllabus (Problem)
7	Contents of Unit-I to Unit V of the syllabus (Problem)
8	Contents of Unit-I to Unit V of the syllabus (Problem)
Section-B [5X10=50] Answer FIVE questions
9	Contents of Unit-I of the syllabus (Theory)
(OR)
10	Contents of Unit-I of the syllabus (Theory)

11	Contents of Unit-II of the syllabus (Theory)
(OR)
12	Contents of Unit-II of the syllabus (Problem)

13	Contents of Unit-III of the syllabus (Theory)
(OR)
14	Contents of Unit-III of the syllabus (Problem)

15	Contents of Unit-IV of the syllabus (Theory)
(OR)
16	Contents of Unit-IV of the syllabus (Problem)

17	Contents of Unit-V of the syllabus (Theory)
(OR)
18	Contents of Unit-V of the syllabus (Problem)

Cluster Elective -1A

Retailing

DSC H 6.4 Agricultural and Rural Marketing

Unit-I Concept of Rural Market: Rural market Characteristics – Rural markets and Environmental factors – Agricultural Market Yards.

Unit-II: Rural Consumer Behaviour: Rural vs. Urban Consumer – Relevance of Marketing mix for Rural market/Consumers – Problems in rural market – Life Style Marketing –Rural market Segmentation.

Unit-III: Agricultural Marketing: Problems and Challenges in Agriculture Marketing – Market Yards – Support prices – Rural Warehousing.

Unit-IV: Agriculture Support Mechanism: Role of CCI, Tobacco Board, Spices Board, Coffee Board, Tea Board – Agriculture Price Commission.

Unit-V:Export potential for Agro-products: Role of Government and Non-Govt. Agencies in the development of rural and agricultural Marketing – Strategies for supply of Seed, Fertilizers, Pesticides, Farm Equipment.

References:

S.G. Krishnamacharyulu & Lalitha Ramakrishnan, “Rural Marketing: Text and Cases”, Pearson Education, New Delhi.
Awadhesh Kumar Singh & Satyaprakash Pandey, Rural Marketing: Indian Perspective, New Age International Publishers, New Delhi.
Mamoria, C.B. &Badri Vishal: Agriculture Problems in India
Arora, R.C., “Integrated Rural Development”, S. Chand Limited, New Delhi.
Gopalaswamy, T.P., “Rural Marketing: Environment, Problems and Strategies, Vikas Publishing House Pvt. Ltd., New Delhi.
Bedi&Bedi, “Rural Marketing”, Himalaya Publishing House, New Delhi

DSC H 6.5 Warehouse Management

Unit-I: Concept of Warehouse: Functions of Warehouses – Warehousing Cost – Warehousing Management Systems (WMS) -Strategic planning for Warehousing – Supply Chain and Warehousing.

Unit-II: Role of Warehousing in Retail: Challenges in retail warehousing, Warehousing in fashion retail – Retail product tracking in warehouse using RFID – Role of government in warehousing – Warehousing and Supply Chain.

Unit-III: Warehouse Operations: Structure -Inventory Receiving – Picking – Locating – Dispatching Maintenance – Security and Safety-Records Maintenance.

Unit-IV: Health and Safety Perspective: Health and Safety Risks at Warehouse, Assessment of Risks, Management of Health and Safety risks – Bar Code Scanners, Wireless LAN, Mobile Computers, Radio Frequency Identification (RFID).

Unit-V: Warehousing Practices: FCI, CWC, Reliance – Wal-Mart – KFC – ICT Applications in Warehouse – World-class Warehousing.

References:

Edward H. Frazelle,World Class Warehousing and Material Handling.
Gwynne Richards, Warehouse Management: A Complete guide to improving efficiency and minimizing costs in the modern warehouse, Kogan Page, London.
Stuart Emmett, Excellence in Warehouse Management: How to Minimize costs and Maximize Value, JohnWiley & Sons, Ltd., London.
James A. Tompkins & Jerry D. Smith, The Warehouse Management Handbook, Tompkins Press, North Carolina.
David E. Mulcahy& Joachim Sydow, Supply Chain Logistics Program for Warehouse Management, CRC Press, New York.

6.7: Project work

Cluster Elective -2A:

Banking and Financial Services

DSC H 6.4 Financial Services

Unit-I:Financial Services: Role of Financial Services – Banking and Non Banking Companies – Activities of Non Banking Finance Companies- Fund Based Activities – Fee Based Activities .

Unit-II: Merchant Banking Services: Scope And Importance of Merchant Banking Services – Venture Capital – Securitization – Demat Services – Commercial Paper.

Unit-III: Leasing and Hire-Purchase: Meaning of Lease – Parties of Lasing – Types of Lease – Meaning of Hire Purchase – Difference between Lease and Hire Purchase

Unit-IV: Credit Rating: Purpose– Types – Credit Rating Symbols – Agencies: CRISIL and CARE – Equity Assessment vs. Grading – Mutual funds.

Unit-V: Other Financial Services: Factoring and Forfeiting – Procedural and financial aspects – Instalment System – Credit Cards – Central Depository Systems: NSDL, CSDL.

References:

B. Santhanam, Financial Services, Margham Publication, Chennai.

2.M.Y. Khan, Financial Services, Tata McGraw – Hill, New Delhi.

Machendra Raja, Financial Services, S.Chand Publishers, New Delhi.
V. A. Avdhani, Marketing of Financial Services.
Machiraji, “Indian Financial System”, Vikas Publishers.
SandeepGoel, Financial Services, PHI Learning.
L.M. Bhole, Financial Institutions and Markets, Tata McGraw Hill.
SEBI Guidelines, Bharat Publications, New Delhi.
E. Gordon & H. Natarajan, Capital Market in India, Himalaya publishing House

DSC H 6.5 Marketing of Financial Services

Unit-I: Difference between Goods and Services: Managing Service Counters – Integrated Service Management – Service Elements.

Unit-II: Constructing Service Environment – Managing People for service Advantage – Service Quality and Productivity – Customer Loyalty.

Unit-III: Pricing and Promotion Strategies: Pricing Strategies – Promotion Strategies – B2B Marketing – Marketing Planning and Control for Services.

Unit-IV: Distributing Services: Cost and Revenue Management – Approaches for providing services – Channels for Service provision – Designing and managing Service Processes.

Unit-V: Retail Financial Services – Investment services – Insurance services – Credit Services – Institutional Financial Services – Marketing practices in select Financial Service Firms.

References:

Aradhani “Marketing of Financial Services” Himalaya Publications
Sinha and Saho, Services Marketing, Himalaya Publishing House
Reddy Appanaiah, Anil Kumar and Nirmala, Services Marketing, Himalaya Publishing.
Shajahan, Services Marketing, Himalaya Publishing House.
Christopher lovelock, Services Marketing, Pearson Education Asia.
Helen Woodroffe – Services Marketing, McMillan India Ltd.
S.M. Jha, Services Marketing, New Delhi Himalaya Publishing House.
Valarie A. Zeithmal& Mary JoBitner, Services Marketing, New Delhi, Tata McGraw Hill

6.7: Project work

Cluster Elective -3A

Taxation

DSC H 6.4 GOODS & SERVICE TAX AND CUSTOMS ACT

Unit-I: Registration and Filing–Registration of Assesses Under GST – Persons liable for

registration – Compulsory registration in certain cases – Procedure for registration –

Deemed registration – GST Rate Structure.

Unit-II: Administration: Officers under GST Act: Appointment and Powers of officers-

Administration of officers of State tax or Union-territory tax – Accounts and Records –

Retention of Records – Audit by Tax Authorities.

Unit-III: Assessment: Self-assessment – Provisional assessment –Security of Returns –

Assessment of Non-filers of returns – Assessment of Unregistered persons –Audit and

Assessment – Other features of Dual GST model

Unit-IV: Levy and Exemption of Tax: Chargeability – Collection at Source –E-Commerce

– Composition Levy – Tax under Central GST and State GST – Zero-rating of Exports –

GST on Imports –Returns under GST –Taxation of Services–Remission of Tax –

Adjustment and Refund of GST.

Unit- V: Customs Act: Types of Custom Duties- Valuation for Customs Duty- Tariff

Value- Customs Value- Methods of Valuation for Customs – Problems on Custom Duty

Assessment.

References:

Goods and Services Tax in India – Notifications on different dates
Customs Law Manual and Customs Tariff of India- R K Jain.
Background Material on Model GST Law, Sahitya Bhawan Publications, Hospital

Road, Agra – 282 003.

The Central Goods and Services Tax Act, 2017, NO. 12 OF 2017 Published by

Authority, Ministry of Law and Justice, New Delhi, the 12th April, 2017.

DSC H 6.5 Tax Planning and Management

Unit-I:Tax Planning: Difference between tax planning, tax avoidance, tax evasion and tax management – Tax planning with reference to setting up a New Business – Form and Size – Tax Holiday, etc.

Unit-II: Tax Planning of Financial Decisions: Absorption, Mergers, De-mergers and Takeovers –Reorganization or Restructuring of Capital – Decisions such as Borrowing or Investment Decisions

Unit-III: Tax Planning on Managerial decisions: Own or lease –Make or buy decisions –Repair, replace, renewal or renovation of assets –Shut down or Continue decision.

Unit-IV: Tax planning on Foreign income: Selling in domestic or foreign marker –Avoidance of double taxation agreement –Foreign collaborations and joint ventures.

Unit-V: Foreign Collaborations: Incidence of tax on Domestic companies – Provisions for relief in respect of Double taxation – Double Taxation Avoidance Agreements.

References:

E.A. Srinivas, Corporate Tax Planning, Tata McGraw Hill.
Vinod K. Singhania, Taxman’s Direct Taxes Planning and Management.
Taxman, The Tax and Corporate Law Weekly.
Bhagawati Prasad, Direct Taxes Laws Practice, Wishwa Prakashan.
Ahuja, Girish& Ravi Gupta. Corporate Tax Planning and Management, Bharat Law House.
Acharya, Shuklendra and M.G. Gurha,Tax Planning under Direct Taxes. Modern Law

Publication, Allahabad.

IAS – 12 and AS – 22.
T.P. Ghosh,IFRSs. Taxman Publications Pvt. Ltd. New Delhi

6.7: Project work

S K UNIVERSITY :: ANANTHAPURAMU

B Com (Computer Applications) –

SYLLABUS

A Y 2017-18

Vth & VIth Semester

Course Structure – B.Com. (Computer Applications)

Revised Common Framework of CBCS for Colleges in Andhra Pradesh

(A.P. State Council of Higher Education) 2017-18

Semester – V

Sl. No.	Course	Name of the subject	Total Marks	Mid. Sem. Exam*	Sem. End Exam	Teaching Hours**	Credits
1	DSC 1 E	5.1 Cost Accounting	100	25	75	5	4
2.	DSC 2 E	5.2 Taxation	100	25	75	5	4
3	DSC 3 E	5.3 Commercial Geography	100	25	75	5	4
4.	Elective-DSC 1F/Inter-disp.	5.4 Programming in C 5.5 Data Base Management System 5.6 C-Lab DBMS – Lab	100	25	75	5	4
5.	Elective-DSC 2F /Inter-disp.		100	25	75	5	4
6.	Elective-DSC 3F/Inter-disp.		50 50	– –	50 50	2 2	2 2
Total			650	125	525	31	26

Semester – VI

Sl. No.	Course		Name of the subject	Total Marks	Mid. Sem. Exam	Sem. End Exam	Teaching Hours**	Credits
1	DSC 1 G		6.1 Marketing	100	25	75	5	4
2	DSC 2 G		6.1 Auditing	100	25	75	5	4
3	DSC 3 G		6.3 Management Accounting	100	25	75	5	4
4	Elective-DSC 1 H/Inter-disp./Gen. Elec.	6.4 Web Technology 6.5 e-Commerce 6.6 Web Tech – Lab e-Commerce – Lab		100	25	75	5	4
5	Elective-DSC 2H/Inter-disp./Gen. Elec.			100	25	75	5	4
6	Elective-DSC 3H/Inter-disp./Gen. Elec.			50 50	–	50 50	2 2	2 2
Total				650	125	525	31	26
Grand Total				3600	700	2900	158	140

Semester V

DSC – 1E 5.1 Cost Accounting

Unit -V: Costing Techniques: Marginal Costing – Variance Analysis (including problems).

References:

P. Jain and K.L. Narang – Advanced Cost Accounting, Kalyani Publishers, Ludhiana.
N. Aurora – A test book of Cost Accounting, Vikas Publishing House Pvt. Ltd.
P. Iyengar – Cost Accounting, Sultan Chand & Sons.
Nigam & Sharma – Cost Accounting Principles and Applications, S.Chand& Sons.
N .Maheswari – Principles of Management Accounting.
M .Pandey – Management Accounting, Vikas Publishing House Pvt. Ltd.
Sharma &Shashi Gupta – Management Accounting, Kalyani Publishers. Ludhiana.

Pattern of Question Paper

SRI KRISHNADEVARAYA UNIVERSITY::ANANTHAPURAMU *B Com (Gen & CA) Fifth Semester 2017-18* Paper : DSC – 1E 5.1 Cost Accounting
Time: 3 Hours]		[Max. Marks : 75
*Section-A [5X5=25]*
	Answer any FIVE* of the following questions.*
1	Contents of Unit-I of the syllabus (Theory)
2	Contents of Unit-II of the syllabus (Theory)
3	Contents of Unit-III of the syllabus (Theory)
4	Contents of Unit-IV of the syllabus (Problem)
5	Contents of Unit-V of the syllabus (Problem)
6	Contents of Unit-I to Unit V of the syllabus (Theory)
7	Contents of Unit-I to Unit V of the syllabus (Problem)
8	Contents of Unit-I to Unit V of the syllabus (Problem)
Section-B [5X10=50] Answer FIVE questions
9	Contents of Unit-I of the syllabus (Theory)
(OR)
10	Contents of Unit-I of the syllabus (Problem)

11	Contents of Unit-II of the syllabus (Theory)
(OR)
12	Contents of Unit-II of the syllabus (Problem)

13	Contents of Unit-III of the syllabus (Theory)
(OR)
14	Contents of Unit-III of the syllabus (Problem)

15	Contents of Unit-IV of the syllabus (Problem)
(OR)
16	Contents of Unit-IV of the syllabus (Problem)

17	Contents of Unit-V of the syllabus (Problem)
(OR)
18	Contents of Unit-V of the syllabus (Problem)

DSC 2E 5.2 Taxation

Unit-I: Introduction: Objectives – Principles of Taxation – Brief History – Basic Concepts; Capital and Revenue; Basis of Charge – Exempted Incomes – Residential Status – Incidence of Tax.

Unit-II: Heads of Income – Income From Salary – Income from House Property

Unit-III: Heads of Income: Income from Business/Profession – Income from Capital Gains – Income from Other Sources (simples problems).

Unit-IV: Clubbing of Income: Set-off and Carry Forward of Losses – Deductions from Gross Total Income – Assessment of Individuals

Unit-V: Indirect Taxes: Service Tax – GST – Overview of GST – Concepts – Need for Tax Reforms – Justification for Introduction of GST – Advantages and Shortcoming at the Central and State Level on Introduction of GST

References:

Vinod K. Singhania Direct Taxes – Law and Practice, Taxman Publication.
B.B. Lal: Direct Taxes, Konark Publisher (P) Ltd.
Bhagwati Prasad: Direct Taxes – Law and Practice, Wishwa Prakashan.
Dr. Mehrotra and Goyal: Direct Taxes – Law and Practice, Sahitya Bhavan Publication.

5 GST Bill 2012

Pattern of Question Paper

SRI KRISHNADEVARAYA UNIVERSITY::ANANTHAPURAMU *B Com (CA) Fifth Semester 2017-18* Paper : DSC – 1E 5.2 Taxation
Time: 3 Hours]		[Max. Marks : 75
*Section-A [5X5=25]*
	Answer any FIVE* of the following questions.*
1	Contents of Unit-I of the syllabus (Theory)
2	Contents of Unit-II of the syllabus (Theory)
3	Contents of Unit-III of the syllabus (Theory)
4	Contents of Unit-IV of the syllabus (Problem)
5	Contents of Unit-V of the syllabus (Theory)
6	Contents of Unit-I to Unit V of the syllabus (Problem)
7	Contents of Unit-I to Unit V of the syllabus (Problem)
8	Contents of Unit-I to Unit V of the syllabus (Problem)
Section-B [5X10=50] Answer FIVE questions
9	Contents of Unit-I of the syllabus (Theory)
(OR)
10	Contents of Unit-I of the syllabus (Problem)

11	Contents of Unit-II of the syllabus (Problem)
(OR)
12	Contents of Unit-II of the syllabus (Problem)

13	Contents of Unit-III of the syllabus (Problem)
(OR)
14	Contents of Unit-III of the syllabus (Problem)

15	Contents of Unit-IV of the syllabus (Theory)
(OR)
16	Contents of Unit-IV of the syllabus (Problem)

17	Contents of Unit-V of the syllabus (Theory)
(OR)
18	Contents of Unit-V of the syllabus (Theory)

DSC 3E 5.3 Commercial Geography

Unit -II: India – Agriculture: Land Use – Soils – Major crops – Food and Non-food Crops – Importance of Agriculture – Problems in Agriculture – Agriculture Development.

References:

Shabiar Ahmad; Quazi,Natural Resource Consumption and Environment Management,

APH Publishing Corporation.

Tarachand, Economic and Commercial Geography of India,Vikas Publishing House.
S. Sankaran,Commercial Geography,Margam Publications, Chennai.
B. Memoria, Commercial Geography, LalAgarwal& Co.
B. Memoria, Economic and Commercial Geography, LalAgarwal& Co.

12. Vinod N. Patel, Commercial Geography, Oxford Book Company

Pattern of Question Paper

SRI KRISHNADEVARAYA UNIVERSITY::ANANTHAPURAMU *B Com (Gen & CA) Fifth Semester 2017-18* Paper: DSC 3E 5.3 Commercial Geography
Time: 3 Hours]		[Max. Marks : 75
*Section-A [5X5=25]*
	Answer any FIVE* of the following questions.*
1	Contents of Unit-I of the syllabus
2	Contents of Unit-II of the syllabus
3	Contents of Unit-III of the syllabus
4	Contents of Unit-IV of the syllabus
5	Contents of Unit-V of the syllabus
6	Contents of Unit-I to Unit V of the syllabus
7	Contents of Unit-I to Unit V of the syllabus
8	Contents of Unit-I to Unit V of the syllabus
Section-B [5X10=50] Answer FIVE questions
9	Contents of Unit-I of the syllabus
(OR)
10	Contents of Unit-I of the syllabus

11	Contents of Unit-II of the syllabus
(OR)
12	Contents of Unit-II of the syllabus

13	Contents of Unit-III of the syllabus
(OR)
14	Contents of Unit-III of the syllabus

15	Contents of Unit-IV of the syllabus
(OR)
16	Contents of Unit-IV of the syllabus

17	Contents of Unit-V of the syllabus
(OR)
18	Contents of Unit-V of the syllabus

VI Semester

DSC 1G 6.1 Marketing

Unit-I: Introduction: Concepts of Marketing: Product Concept – Selling Concept – Societal Marketing Concept – Marketing Mix-4 P’s of Marketing – Marketing Environment.

Unit-II: Consumer Markets and Buyer Behaviour: Buying Decision Process – Stages – Buying Behaviour –Market Segmentation – Selecting Segments– Advantages of Segmentation.

Unit-III: Product Management: Product Life Cycle- New products, Product mix and Product line decisions – Design, Branding, Packaging and Labeling.

Unit-IV: Pricing Decision: Factors Influencing Price Determination, Pricing Strategies: Skimming and Penetration Pricing.

Unit-V: Promotion and Distribution: Promotion Mix – Advertising – Publicity – Public relations -Personal selling and Direct marketing -Distribution Channels – Online marketing.

References:

Philip Kotler, Marketing Management, Prentice Hall of India.
Philip Kotler & Gary Armstrong, Principles of Marketing, Pearson Prentice Hall
Stanton J. William & Charles Futrel, Fundamentals of Marketing, McGraw Hill Company
V.S. Ramaswamy S. NamaKumari, Marketing Management – Planning, McMillan

Pattern of Question Paper

SRI KRISHNADEVARAYA UNIVERSITY::ANANTHAPURAMU *B Com (Gen & CA) Sixth Semester 2017-18* Paper : DSC 1G 6.1 Marketing
Time: 3 Hours]		[Max. Marks : 75
*Section-A [5X5=25]*
	Answer any FIVE* of the following questions.*
1	Contents of Unit-I of the syllabus (Theory)
2	Contents of Unit-II of the syllabus (Theory)
3	Contents of Unit-III of the syllabus (Theory)
4	Contents of Unit-IV of the syllabus (Theory)
5	Contents of Unit-V of the syllabus (Theory)
6	Contents of Unit-I to Unit V of the syllabus (Theory)
7	Contents of Unit-I to Unit V of the syllabus (Theory)
8	Contents of Unit-I to Unit V of the syllabus (Theory)
Section-B [5X10=50] Answer FIVE questions
9	Contents of Unit-I of the syllabus (Theory)
(OR)
10	Contents of Unit-I of the syllabus (Theory)

11	Contents of Unit-II of the syllabus (Theory)
(OR)
12	Contents of Unit-II of the syllabus (Theory)

13	Contents of Unit-III of the syllabus (Theory)
(OR)
14	Contents of Unit-III of the syllabus (Theory)

15	Contents of Unit-IV of the syllabus (Theory)
(OR)
16	Contents of Unit-IV of the syllabus (Theory)

17	Contents of Unit-V of the syllabus (Theory)
(OR)
18	Contents of Unit-V of the syllabus (Theory)

DSC 2G 6.2 Auditing

Unit-I: Auditing: Meaning – Objectives – Importance of Auditing – Auditing as a Vigil Mechanism – Role of Auditor in checking corporate frauds – Types of Audit.

Unit-II: Planning of Audit: Steps to be taken at the commencement of a new audit – Audit programme- Audit note book – Internal check, internal audit and internal control.

Unit-III: Vouching and Investigation: Vouching of cash and trading transactions – Investigation, Auditing vs. Investigation

Unit-IV: Valuation of Balance Sheet: Verification and valuation of Assets and Liabilities – Goodwill, Building, Machinery, Investment, Secured Loans and Contingent Liabilities

References:

S.Vengadamani, “Practical Auditing”, Margham Publications, Chennai.
Ghatalia, “Principles of Auditing”, Allied Publishers Pvt. Ltd., New Delhi.
Pradeesh Kumar, BaldevSachdeva&Jagwant Singh, “Auditing Theory and Practice, Kalyani Publications, Ludhiana.
N.D. Kapoor, “Auditing”, S. Chand, New Delhi.
R.G. Saxena, “Principles and Practice of Auditing”, Himalaya Publishing House, New Delhi.
JagadeshPrakesh, “Principles and Practices of Auditing”Kalyani Publications, Ludhiana.
Kamal Gupta and Ashok Gupta, “Fundamentals of Auditing”, Tata McGraw Hill
B.N. Tondan, “Practical Auditing”, S.Chand, New Delhi.

Pattern of Question Paper

SRI KRISHNADEVARAYA UNIVERSITY::ANANTHAPURAMU *B Com (Gen & CA) Sixth Semester 2017-18* Paper : DSC 2G 6.2 Auditing
Time: 3 Hours]		[Max. Marks : 75
*Section-A [5X5=25]*
	Answer any FIVE* of the following questions.*
1	Contents of Unit-I of the syllabus (Theory)
2	Contents of Unit-II of the syllabus (Theory)
3	Contents of Unit-III of the syllabus (Theory)
4	Contents of Unit-IV of the syllabus (Theory)
5	Contents of Unit-V of the syllabus (Theory)
6	Contents of Unit-I to Unit V of the syllabus (Theory)
7	Contents of Unit-I to Unit V of the syllabus (Theory)
8	Contents of Unit-I to Unit V of the syllabus (Theory)
Section-B [5X10=50] Answer FIVE questions
9	Contents of Unit-I of the syllabus (Theory)
(OR)
10	Contents of Unit-I of the syllabus (Theory)

11	Contents of Unit-II of the syllabus (Theory)
(OR)
12	Contents of Unit-II of the syllabus (Theory)

13	Contents of Unit-III of the syllabus (Theory)
(OR)
14	Contents of Unit-III of the syllabus (Theory)

15	Contents of Unit-IV of the syllabus (Theory)
(OR)
16	Contents of Unit-IV of the syllabus (Theory)

17	Contents of Unit-V of the syllabus (Theory)
(OR)
18	Contents of Unit-V of the syllabus (Theory)

DSC 3 G 6.3 Management Accounting

Unit–I: Management Accounting: Meaning, Definition, Scope, Advantages, Limitations – Difference between other related Accounting subjects.

Unit–III: Fund Flow Statement: Concept of fund: Preparation of funds flow statement. Uses and limitations of funds flow analysis (including problems).

Unit–IV: Cash Flow Statement: Concept of cash flow – Preparation of cash flow statement -Uses and limitations of cash flow analysis (including problems).

References:

S.N.Maheswari, A Textbook of Accounting for Management, S. Chand Publishing, New Delhi.
I.MPandey, “Management Accounting”, Vikas Publishing House, New Delhi,
ShashiK. Gupta & R.K. Sharma, “Management Accounting: Principles and Practice”, Kalyani Publishers, Ludhiana.
JawaharLal, Accounting for Management, Himalaya Publishing House, New Delhi.
Charles T.Horngren, “Introduction to Management Accounting” Person EducationIndia, New Delhi, 2002.
Murthy &Guruswamy – Management Accounting, Tata McGraw Hill, New Delhi.
Dr.Kulsreshtha & Gupta – Practical problems in Management Accounting.
Bhattacharya, D., “Management Accounting”, Pearson Education India, New Delhi.
S.P. Gupta– Management Accounting, S. Chand Publishing, New Delhi.

Pattern of Question Paper

SRI KRISHNADEVARAYA UNIVERSITY::ANANTHAPURAMU *B Com (Gen & CA) Sixth Semester 2017-18* Paper : DSC 3 G 6.3 Management Accounting
Time: 3 Hours]		[Max. Marks : 75
*Section-A [5X5=25]*
	Answer any FIVE* of the following questions.*
1	Contents of Unit-I of the syllabus (Theory)
2	Contents of Unit-II of the syllabus (Theory)
3	Contents of Unit-III of the syllabus (Theory)
4	Contents of Unit-IV of the syllabus (Theory)
5	Contents of Unit-V of the syllabus (Problem)
6	Contents of Unit-I to Unit V of the syllabus (Problem)
7	Contents of Unit-I to Unit V of the syllabus (Problem)
8	Contents of Unit-I to Unit V of the syllabus (Problem)
Section-B [5X10=50] Answer FIVE questions
9	Contents of Unit-I of the syllabus (Theory)
(OR)
10	Contents of Unit-I of the syllabus (Theory)

11	Contents of Unit-II of the syllabus (Theory)
(OR)
12	Contents of Unit-II of the syllabus (Problem)

13	Contents of Unit-III of the syllabus (Theory)
(OR)
14	Contents of Unit-III of the syllabus (Problem)

15	Contents of Unit-IV of the syllabus (Theory)
(OR)
16	Contents of Unit-IV of the syllabus (Problem)

17	Contents of Unit-V of the syllabus (Theory)
(OR)
18	Contents of Unit-V of the syllabus (Problem)

Section13 B.Com CBCS Revised 3 Yr syllabi April 16

SRI KRISHNADEVARAYA UNIVERSITY:: ANANTAPUR

COLLEGE DEVELOPMENT COUNCIL

No.SKU/CDC/A2/2016 -17 Date: 19-07-2016

From To

DEAN Principals of ,

All Affiliated Degree College in S.K.University area,

Sir,

Sub:- S.K.University – College Development Council – Sending of Syllabus for B.Com General & B.Com (Computer Applications)– Reg.

Ref:- 1. Syllabus communicated by APSCHE, dated: 31-05-2016, Secretary,

APSCHE, Hyderabad.

This Office letter even No. Dated 28-06-2016.
B.Com Computer Applications Syllabus communicated by APSCHE,

dated: 18-07-2016, Secretary, APSCHE, Hyderabad.

Minutes of BOS Meeting held on 19-07-2016 of Commerce & Computer

Applications.

-o0o-

In continuation to this office letter 2^nd cited, I am herewith enclosing Syllabi of B.Com General & B.Com (Computer Applications) Courses along with frame work for implementation from the Academic Year 2016-17.

Further, I am to inform that there is no change in the syllabus of BA and B.Sc. Courses, which was already communicated in the reference 2^nd cited. All the Principals are requested to follow the same Syllabus and Academic Calendar strictly.

Further I request you to visit the University web site www.skuniversity.ac.in for the syllabus of all UG Courses.

This is for your information.

Yours faithfully,

B.Com General Frame Work &

Syllabus

SRI KRISHNADEVARAYA UNIVERSITY: ANANTHAPURAMU

COLLEGE DEVELOPMENT COUNCIL

The Board of Studies Meeting held on 19-07-2016 at Dean Chamber, College Development Council, S.K.University has Resolved the following

The following papers (subjects) for B.Com General as per A.P. State Council of Higher Education norms are approved by the BOS of Commerce for the academic year 2016-17.

1^st Semester Papers

Fundamentals of Accounting – I
Business Organization
Business Economics – I

2^nd Semester papers

Fundamentals of Accounting – II
Business Environment
Business Economics – II

3^rd Semester Papers

Corporate Accounting
Business Statistics
Banking Theory and Practice

4^th Semester Papers

Accounting for Service Organizations
Business Laws
Income Tax

5^th Semester Common Papers for all

Cost Accounting
Indirect Taxes
Commercial Geography

6^th Semester Common Papers for all

Marketing
Auditing
Management Accounting

Elective Papers

It is resolved, out of 10 electives recommended by APSCHE we selected 6 electives of our S.K.University B.Com Students on the basis of local industry needs and availability of information for project work

Cluster Electives for 5^th & 6^th Semesters

E- Commerce
Retailing
Banking and Financial Services
Taxation
Computer Applications
Corporate Accounting
It is resolved who studied B.Com (General) and B.Com (Computers) in the academic year 2015-16

their Backlog papers of 1) F.I.T., 2) Fundamentals of Computers, 3) Business Economics 4) Office

Automation Tools.

Two chances will be given

For 1^st Semester

Backlog of F.I.T. & Fundamentals of Computers will be given two chances those are

November-2016
November-2017

For 2^nd Semester

Backlog of Business Economics and Office Automation Tools will be given two chances those are

April-2017
April-2018

iii. It is resolved and recommended that the Project Work in 5^th & 6^th Semesters will be examined by

external examiners only. It should be strictly followed.

BOARD OF STUDIES OF COMMERCE

V. Narasimha Reddy, – Chairperson

Reader in Commerce,

SDGS Degree College,

Hindupur

M.C. Balaiah – Member

Lecturer in Commerce

SSGS Degree College,

Guntakal.

K. Rangaiah – Member

Lecturer in Commerce,

SSGS Degree College,

Guntakal

D. Jayarama Reddy – Member

Lecturer in Commerce,

Govt. Degree College for men,

Ananthapuramu

D. Janardhan Reddy – Member

Lecturer in Commerce,

Govt. Degree College for men,

Ananthapuramu

A.P. State Council of Higher Education

Revised Common Framework of CBCS for B.Com (w.e.f.2016-17) in AP

B.Com – Semester –I

Sl. No.	Course	Name of the subject	Total Marks	Mid. Sem. Exam*	Sem. End Exam	Teaching Hours**	Credits
1.	First Language	English	100	25	75	4	3
2.	Second Language	(Tel/Hindi/Urdu/Sans)	100	25	75	4	3
3.	Foundation Course -1	HVPE (Human Values & Professional Ethics)*	50	—	50	2	2
4.	Foundation Course- 2	Environmental Studies	50	—	50	2	2
5.	DSC 1 A	Fundamentals of Accounting-I	100	25	75	5	4
6.	DSC 2 A	Business Organization	100	25	75	5	4
7.	DSC 3 A	Business Economics-I	100	25	75	5	4
Total			600	125	475	27	22

#The marks split between formal test and co-curricular activities may be decided by the University concerned

@ Syllabus size shall be in accordance with the No. of teaching hours.

*HVPE may be taught by Telugu teachers

B.Com – Semester – II

Sl. No.	Course	Name of the subject	Total Marks	Mid. Sem. Exam	Sem. End Exam	Teaching Hours**	Credits
1.	First Language	English	100	25	75	4	3
2.	Second Language	(Tel/Hindi/Urdu/Sans)	100	25	75	4	3
3.	Foundation Course -3	ICT-1 (Information & communication Technology)	50	—	50	2	2
4.	Foundation Course-4	Communication & Soft Skills-1	50	—	50	2	2
5.	DSC 1 B	Fundamentals of Accounting-II	100	25	75	5	4
6.	DSC 2 B	Business Environment	100	25	75	5	4
7.	DSC 3 B	Business Economics-II	100	25	75	5	4
Total			600	125	475	27	22

B.Com/B.Com Computers – Semester – III

Sl. No.	Course	Name of the subject	Total Marks	Mid. Sem. Exam	Sem. End Exam	Teaching Hours**	Credits
1.	First Language	English	100	25	75	4	3
2.	Second Language	(Tel/Hindi/Urdu/Sans)	100	25	75	4	3
3.	Foundation Course- 5	ICT-2 (Information & communication Technology)	50	—	50	2	2
4.	Foundation Course- 6	Communication & Soft Skills-2	50	—	50	2	2
5.	DSC 1 C	Corporate Accounting	100	25	75	6	4
6.	DSC 2 C	Business Statistics	100	25	75	6	4
7.	DSC 3 C	Banking Theory & Practice	100	25	75	6	4
Total			600	125	475	30	22

B.Com/B.Com Computers -Semester – IV

Sl. No.	Course	Name of the subject	Total Marks	Mid. Sem. Exam	Sem. End Exam	Teaching Hours**	Credits
1.	Foundation Course- 7	Communication & Soft Skills-3	50	—	50	2	2
2.	Foundation Course- 8	Analytical Skills*	50	—	50	2	2
3.	Foundation Course- 9	Entrepreneurship***	50	—	50	2	2
4.	Foundation Course- 10	Leadership Education**	50	—	50	2	2
5.	DSC 1 D	Accounting for Service organizations	100	25	75	6	4
6.	DSC 2 D	Business Laws	100	25	75	6	4
7.	DSC 3 D	Income Tax	100	25	75	6	4
Total			500	75	425	26	20

* To be taught by Maths/Statistics Teachers (and partly by English teachers)

** To be taught by Telugu Teachers

***To be taught by Commerce Teachers

B.Com. Detailed Syllabi w.e.f. 2016-17

Semester – I

DSC 1A – Fundamentals of Accounting-I

Unit-I – Introduction to Accounting

Need for Accounting – Definition – Objectives, Advantages – Book keeping and Accounting–Accounting concepts and conventions – Accounting Cycle – Classification of Accounts and its rules – Double Entry Book-keeping – Journalization – Posting to Ledgers, Balancing of ledger Accounts (problems).

Unit –II: Subsidiary Books:

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

Unit-III: Trail Balance and Rectification of Errors:

Preparation of Trail balance – Errors – Meaning – Types of Errors – Rectification of Errors (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 favorable and unfavourable balances.

Unit -V: Final Accounts:

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

Reference Books

S.Reddy & A. Murthy, Financial Accounting , Margham Publications
R L Gupta & V. K Gupta, Principles and Practice of Accounting, Sultan Chand & Sons
P. Jain & K.L Narang, Accountancy-I, Kalyani Publishers
Tulasian, Accountancy -I, Tata McGraw Hill Co.
K.Goyal, Financial Accounting, Excel Books
Arunjothi, Fundamentals of Accounting; Maruthi Publications

DSC 2 A – Business Organization

Unit-I – Introduction

Concepts of Business, Trade , Industry and Commerce – Features of Business -Trade Classification – Aids to Trade – Industry – Classification – Relationship of Trade, Industry and Commerce.

Unit II- Business Functions and Entrepreneurship

Functions of Business and their relationship – Factors influencing the choice of suitable form of organization – Meaning of Entrepreneurship – Characteristics of a good entrepreneur – Types – Functions of Entrepreneurship.

Unit –III – Forms of Business Organizations

Sole Proprietorship – Meaning – Characteristics – Advantages and Disadvantages – Partnership – Meaning – Characteristics- Kinds of partners – Advantages and Disadvantages – Partnership Deed – Hindu-undivided Family – Cooperative Societies.

Unit-IV- Joint Stock Company

Joint Stock Company – Meaning – Characteristics –Advantages – Kinds of Companies – Differences between Private Ltd and Public Ltd Companies.

Unit-V– Company Incorporation

Preparation of important Documents for incorporation of Company – Memorandum of Association – Articles of Association – Differences Between Memorandum of Association and Articles of Association – Prospectus and its contents.

Reference Books

D.Balaji and G. Prasad, Business Organization – Margham Publications, Chennai.
K.Sharma and Shashi K Gupta, Business Organization – Kalyani Publications.
B.Guptha, Industrial Organization and Management, Sultan Chand.
K.Bushan, Business organization and Management, Sultan Chand.
Sherlekar, Business Organization and Management, Himalaya Publications.

DSC 3A – Business Economics-I

Unit-I– Introduction

Meaning and Definitions of Business Economics – Nature and scope of Business Economics- Micro and Macro Economics and their differences.

Unit-II– Demand Analysis

Meaning and Definition of Demand – Determinants of Demand — Demand function – Law of demand- Demand Curve – Exceptions to Law of Demand.

Unit –III- Elasticity of Demand

Meaning and Definition of Elasticity of Demand – Types of Elasticity of Demand – Measurements of Price elasticity of demand – Total outlay Method – Point Method – Arc Method.

Unit – IV- Cost and Revenue Analysis

Classification of Costs – Total – Average – Marginal and Cost function – Long-run – Short-run – Total Revenue – Average revenue – Marginal Revenue.

Unit-V– Break-Even Analysis

Type of Costs – Fixed Cost – Semi-variable Cost – Variable Cost– Cost behaviour – Breakeven Analysis – Its Uses and limitations.

Reference Books

S.Sankaran, Business Economics, Margham Publications, Chennai.
Business Economics – Kalyani Publications.
Business Economics – Himalaya Publishing House.
Aryasri and Murthy Business Economics , Tata McGraw Hill.
Business Economics, Maruthi Publications.

Semester – II

DSC 1B – Fundamentals of Accounting-II

Unit-I: Depreciation

Meaning of Depreciation – Methods of Depreciation: Straight line – Written down Value – Sum of the Years’ Digits – Annuity and Depletion (Problems).

Unit-II: Provisions and Reserves

Meaning – Provision vs. Reserve – Preparation of Bad debts Account – Provision for Bad and doubtful debts – Provision for Discount on Debtors – Provision for discount on creditors – Repairs and Renewals Reserve A/c (Problems).

Unit-III: Bills of Exchange

Meaning of Bill –Features of bill – Parties in the Bill – Discounting of Bill – Renewal of Bill – Entries in the books of Drawer and Drawee (Problems).

Unit-IV: Consignment Accounts

Consignment – Features – Proforma invoice – Account sales – Del-credre Commission – Accounting treatment in the books of consigner and consignee – Valuation of closing stock – Normal and Abnormal losses (Problems).

Unit-V: Joint Venture Accounts

Joint venture – Features – Differences between Joint-venture and consignment – Accounting procedure – Methods of keeping records (Problems).

Reference Books:

L. Gupta & V.K. Gupta, Principles and Practice of Accounting, Sultan Chand
S. Reddy and A. Murthy – Financial Accounting, Margham Publications.
P. Jain & K.L Narang, Accountancy-I, Kalyani Publishers.
Tulsan, Accountancy-I, Tata McGraw Hill Co.
K. Goyal, Financial Accounting, Excel Books
S. Grewal, Introduction to Accountancy, Sultan Chand & Co.
Haneef and Mukherjee, Accountancy-I, Tata McGraw Hill
Arulanandam, Advanced Accountancy, Himalaya Publishers
N.Maheshwari & V.L.Maheswari, Advanced Accountancy-I, Vikas Publishers

DSC 2 B: Business Environment

Unit – I: Overview of Business Environment

Business Environment – Meaning – Macro and Micro Dimensions of Business Environment – Economic – Political – Social – Technological – Legal – Ecological – Cultural – Demographic – Changing Scenario and implications – Indian Perspective – Global perspective.

Unit – II: Economic Growth

Meaning of Economic growth – Factors Influencing Development – Balanced Regional Development.

Unit – III – Development and Planning

Rostow’s stages of economic development – Meaning – Types of plans – Main objects of planning in India – NITI Ayog and National Development Council – Five year plans.

Unit – IV : Economic Policies

Economic Reforms and New Economic Policy – New Industrial Policy – Competition Law – Fiscal Policy – Objectives and Limitations – Union budget – Structure and importance of Union budget – Monetary policy and RBI.

Unit – V -Social, Political and Legal Environment

Concept of Social Justice – Schemes – Political Stability – Leal Changes.

Suggested Readings:

Rosy Joshi and Sangam Kapoor : Business Environment.
Francis Cherunilam : Business Environment.
S.K. Mishra and V.K. Puri : Economic Environment of Business.
K. Aswathappa : Essentials of Business Environment.

DSC 3 B – Business Economics-II

Unit-I: Production and Costs: Techniques of Maximization of output, Minimization of costs and Maximization of profit – Scale of production – Economies and Dis-economies of Scale – Costs of Production – Cobb-Douglas Production Function.

Unit-II: Market Structure-I: Concept of Market – Market structure – Characteristics – Perfect competition -characteristics equilibrium price – profit maximizing output in the short and long run Monopoly- characteristics – Profit maximizing out-put in the short and long run – Defects of Monopoly – Distinction between Perfect competition and Monopoly.

Unit-III Market Structure-II: Monopolistic Competition – Characteristics – Product differentiation – Profit maximization – Price and output in the short and long – run – Oligopoly – characteristics – Price rigidity – Kinked Demand Curve – Distribution – Concepts – Marginal Productivity – Theory of Distribution.

Unit-IV National Income And Economic Systems: National Income – Definition Measurement – GDP – Meaning Fiscal deficit – Economic systems – Socialism – Mixed Economic System – Free Market economy.

Unit-V Structural Reforms: Concepts of Economic liberalization, Privatization, Globalization -WTO Objectives Agreements – Functions – Trade cycles – Meaning – Phases – Benefits of International Trade – Balance of Trade and Balance of payments.

Reference Books:

Aryasri and Murthy, Business Economics, Tata McGraw Hill
H.L Ahuja, Business Economics, Sultan Chand & Sons
KPM Sundaram, Micro Economics
Mankiw, Principles of Economics, Cengage Publications
Mithani, Fundamentals of Business Economics, Himalaya Publishing House
DAR Subrahmanyam &V Hari Leela, A Text Book on Business Economics, Maruthi Publishers.
A.V. R. Chary, Business Economics, Kalyani Publishers, Hyderabad.

Semester – III

DSC 1 C – Corporate Accounting

Unit-I:

Accounting for Share Capital – Issue, forfeiture and reissue of forfeited shares- concept & process of book building – Issue of rights and bonus shares – Buyback of shares (preparation of Journal and Ledger).

Unit-II:

Issue and Redemption of Debentures – Employee Stock Options – Accounting Treatment for Convertible and Non-Convertible debentures (preparation of Journal and Ledger).

Unit –III:

Valuation of Goodwill and Shares: Need and methods – Normal Profit Method, Super Profits Method – Capitalization Method – Valuation of shares – Need for Valuation – Methods of Valuation – Net assets method, Yield basis method, Fair value method (including problems).

UNIT – IV:

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

Unit –V

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

Reference Books:

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

DSC 2C – Business Statistics

Unit 1: Introduction to Statistics:

Definition, importance and limitations of statistics – Collection of data – Schedule and questionnaire – Frequency distribution – Tabulation -Diagrammatic and graphic presentation of data using Computers (Excel).

Unit 2: Measures of Central Tendency:

Characteristics of measures of Central Tendency-Types of Averages – Arithmetic Mean, Geometric Mean, Harmonic Mean, Median, Mode, Deciles, Percentiles, Properties of averages and their applications.

Unit 3: Measures of dispersion and Skewness:

Properties of dispersion-Range-Quartile Deviation –Mean Deviation-Standard Deviation- Coefficient of Variation-Skewness definition-Karl Pearson’s and Bowley’s Measures of skewness-Normal Distribution.

Unit 4: Measures of Relation:

Meaning and use of correlation – Types of correlation-Karlpearson’s correlation coefficient – Spearman’s Rank correlation-probable error-Calculation of Correlation by Using Computers.

Unit 5: Analysis of Time Series & Index Numbers:

Components of Time series- Measurement of trend – Index Numbers-Methods of Construction of Index Numbers – Price Index Numbers – Quantity Index Numbers –Tests of Adequacy of Index Numbers – Cost of Index Numbers-Limitations of Index Numbers – Use of Computer Software.

Suggested Readings:

Business Statistics Reddy, C.R Deep Publications.
Statistics-Problems and Solutions Kapoor V.K.
Fundamentals of Statistics Elhance.D.N
Statistical Methods Gupta S.P
Statistics Gupta B.N.
Fundamentals of Statistics Gupta S.C
Statistics-Theory, Methods and Applications Sancheti,D.C. &Kapoor V.K
Business Statistics J.K.Sharma
Business Statistics Bharat Jhunjhunwala
Business Statistics R.S.Bharadwaj

DSC 3C – Banking Theory & Practice

Unit-I: Introduction

Meaning & Definition of Bank – Functions of Commercial Banks – Kinds of Banks – Central Banking Vs. Commercial Banking.

Unit-II: Banking Systems

Unit Banking , Branch Banking, Investment Banking- Innovations in banking – E banking – Online and Offshore Banking , Internet Banking – Anywhere Banking – ATMs – RTGS.

Unit-III: Banking Development

Indigenous Banking – Cooperative Banks, Regional Rural banks, SIDBI, NABARD – EXIM Bank.

Unit-IV: Banker and Customer

Meaning and Definition of Banker and customer – Types of Customers – General Relationship and Special Relationship between Banker and Customer – KYC Norms.

Unit-V: Collecting Banker and Paying Banker

Concepts – Duties & Responsibilities of Collecting Banker – Holder for Value – Holder in Due Course – Statutory Protection to Collecting Banker – Responsibilities of Paying Banker – Payment Gateways.

Books for Reference

1. Banking Theory: Law & Practice : K P M Sundram and V L Varsheney

Banking Theory, Law and Practice : B. Santhanam; Margam Publications
Banking and Financial Systems : Aryasri
.Introduction to Banking : Vijaya Raghavan
Indian Financial System : M.Y.Khan
Indian Financial System : Murthy & Venugopal

Semester – IV

DSC 1D- Accounting for Service Organizations

Unit-I: Non-Trading/ Service Organizations:

Concept – Types of Service Organizations – Section (8) and other Provisions of Companies Act, 2013.

Unit – II Electricity Supply Companies:

Accounts of Electricity supply companies: Double Accounting system – Revenue Account – Net Revenue Account – Capital Account – General Balance Sheet (including problems).

Unit – III – Bank Accounts

Bank Accounts – Books and Registers to be maintained by Banks – Banking Regulation Act, 1969 – Legal Provisions Relating to preparation of Final Accounts (including problems).

Unit-IV: Insurance Companies

Life Insurance Companies –Preparation of Revenue Account, Profit and Loss Account, Balance Sheet (including problems) – LIC Act, 1956.

Unit – V: General Insurance

Principles – Preparation of final accounts – with special reference to fire and marine insurance (including problems) – GIC Act, 1972.

Suggested Readings

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

DSC 2D – Business Laws

Unit-1 Contract

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

Unit-2 Offer and Acceptance

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

Unit-3 Capacity of the Parties and Contingent Contract

Rules regarding to Minors contracts – Rules relating to contingent contracts – Different modes of discharge of contracts-Rules relating to remedies to breach of contract.

Unit-4 Sale of Goods Act 1930

Contract of sale – Sale and agreement to sell – Implied conditions and warranties – Rights of unpaid vendor.

Unit-5:

Cyber Law and Contract Procedures – Digital Signature – Safety Mechanisms.

Suggested Readings:

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

DSC 3D – Income Tax

Unit-I

Introduction: Income Tax Law – Basic concepts: Income, Person, Assesse, Assessment year, Agricultural Income, Capital and revenue, Residential status, Income exempt from tax (theory only).

Unit-II

Income from salary: Allowances, perquisites, profits in lieu of salary, deductions from salary income, computation of salary income and qualified savings eligible for deduction u/s 80C (including problems).

Unit-III

Income from House Property: Annual value, let-out/self occupied/deemed to be let-out house, deductions from annual value – computation of income from house property (including problems).

Unit-IV

Income from Capital Gains – Income from other sources – (from Individual point of view) – chargeability – and assessment (including problems).

Unit-V:

Computation of total income of an individual – Deductions under section – 80 (including problems).

Reference Books:

Dr. Vinod; K. Singhania; Direct Taxes – Law and Practice, Taxman Publications
B.B. Lal; Direct Taxes; Konark Publications
Dr. Mehrotra and Dr. Goyal; Direct Taxes – Law and Practice; Sahitya Bhavan Publication.
Gaur and Narang; Income Tax, Kalyani Publishers, New Delhi.

Semester – V

DSC – 1E 5.2 Cost Accounting

Unit-I:Introduction: Distinguish between Financial Accounting, Cost Accounting and management accounting – Cost Concepts and Classification – Cost Centre and Cost Unit – Preparation of Cost Sheet.

Unit-II: Elements of Cost: Materials: Material control – Selective control, ABC technique – Methods of pricing issues – FIFO, LIFO, Weighted average, Base stock methods, choice of method (including problems).

Unit-III: Labour and Overheads: Labour: Control of labor costs – time keeping and time booking – Idle time –Methods of remuneration – labour incentives schemes – Overheads: Allocation and apportionment of overheads – Machine hour rate.

Unit-IV: Methods of Costing: Job costing – Process costing – treatment of normal and abnormal process losses – preparation of process cost accounts – treatment of waste and scrap, joint products and by products (including problems).

Unit -V: Costing Techniques: Marginal Costing – Standard costing – Variance Analysis (including problems).

References:

P. Jain and K.L. Narang – Advanced Cost Accounting, Kalyani Publishers, Ludhiana.
N. Aurora – A test book of Cost Accounting, Vikas Publishing House Pvt. Ltd.
P. Iyengar – Cost Accounting, Sultan Chand & Sons.
Nigam & Sharma – Cost Accounting Principles and Applications, S.Chand & Sons.
N .Maheswari – Principles of Management Accounting.
M .Pandey – Management Accounting, Vikas Publishing House Pvt. Ltd.
Sharma & Shashi Gupta – Management Accounting, Kalyani Publishers. Ludhiana.

DSC 2E 5.3 Indirect Taxes

Unit –I: Central Sales Tax/G.S.T (Goods And Services Tax): Objectives of CST Act, Dealer-Business-Sales-Goods-Declared goods, Turnover – Sale Price – Sales Exempt from Central Sales Tax, Interstate and Intra state sale, sales in the course of imports and exports, registration under CST Act.

Unit- II: Customs Act: Types of Custom Duties- Valuation for Customs Duty- Tariff Value- Customs Value- Methods of Valuation for Customs – Problems on Custom Duty Assessment.

Unit –III: Central Excise: Procedures relating to Levy, Valuation and Collection of Duty, Types of Excise Duties- Cenvat Credit- Classification of Excisable Goods- Valuation of Excisable Goods- Central Excise Procedures (including problems).

Unit –IV: Service Tax: Features of Service Tax- Levy and Collection – Service Tax Administration- Exemptions from Service Tax – Taxable Services- Determination of Service Tax Liability (including problems)

Unit -V: VAT: Concept and Principles – Calculation of VAT Liability including input Tax Credits, Small Dealers and Composition Scheme, VAT Procedures.

References:

Customs Law Manual and Customs Tariff of India- R K Jain
Central Excise Manual and Central Excise Tariff- Taxman’s
CENVAT Law and Procedure- Taxman’s
Income Tax Law including VAT/Service Tax- T N Manoharan, Snow White Publications
Direct taxes Law & Practice – Vinodh Singhania, Kapil Singhania, Taxman.
Direct Taxes- H C Mehrotra and Goyal, Sahithya Bhavan Publications.
Direct Taxes- Gaur and Narang, Kalyani Publishers, Ludhiana.

DSC 3E 5.4 Commercial Geography

Unit -II: India – Agriculture: Land Use – Soils – Major crops – Food and Non-food Crops – Importance of Agriculture – Problems in Agriculture – Agriculture Development.

Unit -III: India – Forestry: Forests – Status of Forests in Andhra Pradesh – Forest (Conservation) Act, 1980 – Compensatory Afforestation Fund (CAF) Bill, 2015 – Forest Rights Act, 2006 and its Relevance – Need for protection of Forestry.

Unit-V: India – Water Resources – Rivers: Water resources – Rationality and equitable use of water – Protection measures – Rivers – Perennial and peninsular Rivers – Interlinking of Rivers – Experience of India and Andhra Pradesh.

References:

Shabiar Ahmad; Quazi ,Natural Resource Consumption and Environment Management,

APH Publishing Corporation.

Tarachand, Economic and Commercial Geography of India, Vikas Publishing House.
S. Sankaran, Commercial Geography, Margam Publications, Chennai.
B. Memoria, Commercial Geography, Lal Agarwal & Co.
B. Memoria, Economic and Commercial Geography, Lal Agarwal & Co.

6. Vinod N. Patel, Commercial Geography, Oxford Book Company

Cluster Elective -1: E-Commerce

DSC F 5.5 e-Commerce

Unit-I: e-Commerce: Features of Electronic Commerce – Distinction between e-Commerce and e-Business – Types of Business Models: B2B, B2C, C2C – Benefits and Limitations of e-Commerce – Apps.

Unit-II: e-Business Applications: Integration and e-Business suits – ERP, e-SCM, e-CRM – Methods and benefits of e-Payment Systems –e-Marketing – Applications and issues

Unit-III: e-Business on different Fields: e-Tourism – e-Recruitment – e- Real Estate – e-Stock Market – e-Music/Movies – e-Publishing and e-Books.

Unit-IV: Concept of Online Education: Process – Methods – e-Content development and Deliveries – Major technologies used in e-Education – Online Testing – Methods – Future Trends.

Unit-V: Mobile Commerce: Ticketing – Me-Seva; Government and Consumer Services – e-Retailing – e-Groceries – Security challenges – Case Studies.

References:

Turban E. Lee J., King D. and Chung H.M: Electronic commerce-a Managerial Perspective, Prentice-Hall International, Inc.
Bhatia V., E-commerce, Khanna Book Pub. Co. (P) Ltd., Delhi.
Daniel Amor, E Business R (Evolution), Pearson Education.
Krishnamurthy, E-Commerce Management, Vikas Publishing House.
David Whiteley, E-Commerce: Strategy, Technologies and Applications, Tata McGraw Hill.
P. T. Joseph, E-Commerce: A Managerial Perspectives, Tata McGraw Hill.

Cluster Elective – 2: Retailing

DSC F 5.5 Purchase Management

Unit-I: Introduction: Purchase Function – Supply Management – Sources of Purchase: Local vs. Global – Negotiation & Bargaining – Purchasing Methods – e-Procurement –DGS & D.

Unit-II: Purchasing Function: Right Quantity – Economic Order Quantity – Re-order Levels – ABC Analysis – Right Price, Time – Tendering: Single, Limited, Open, Global tenders.

Unit-III: Vendor Analysis: Identification of vendor – Selection – Criteria and Methodology of evaluation – Vendor Rating – Maintenance of Vendor relations.

Unit-V: Supply Chain Management: JIT in the supply management – Cross-Functional Teams: Cross-functional teams and supply management – challenges of cross-functional teams, prerequisites to success.

References:

Dobler & Burt, Purchasing and Supply Management, McGraw Hill.
P. Gopala Krishan, Purchasing and Materials Management, Tata McGraw-Hill Education.
L.N. Aggarwal & Parag Diwan, Management & Production Systems, National Publishing House.
N.G. Nair, Production and Operations Management, Tata McGraw Hill Publishing Co. Ltd.
Gopalakrishnan P. & Sundaresan. M., Materials Management-An Integrated Approach, PHI.

Cluster Elective-3: Corporate Accounting

DSC F 5.5 Accounting & Auditing Standards

Unit-I: Introduction: Significance of Accounting Standards – National and International Accounting Standards – Accounting Standards in India.

Unit-II: Accounting Standards (AS-1 to AS-16): AS-1: Disclosure of Accounting policies – AS-2: Valuation of inventories –AS-3: Cash flow statement – AS-4: Contingencies in balance sheet – AS-5: Net profit or loss, prior period items and changes – AS-6: Depreciation Accounting – AS-7: Construction Contracts – AS-9: Revenue Recognition – AS 10: Accounting for Fixed assets – AS-11: Effects of changes in foreign exchange rates- AS-12: Accounting for government grants – AS-13: Accounting for investments – AS-14: Accounting for Amalgamation – AS-15: Employee benefits – AS-16: Borrowing costs .

Unit-III: Accounting Standards (AS17 to AS-32): – AS-17: Segment reporting – AS-18: Related party disclosures – AS-19: Leases – AS-20: Earning per share – AS-21: Consolidated financial statements – AS-22: Accounting for taxes – AS-23: Accounting for investments – AS-24: Discontinuing operations – AS-25: Interim Financial Reporting – AS-26: Intangible assets – AS-27: Financial reporting of interests in joint ventures – AS-28: Impairment of assets – AS-29: Provisions, Contingent liabilities and assets; AS-30: Financial Instruments: Recognition and Measurement; AS-31: Financial Instruments: Presentation – AS-32:Financial Instruments: Disclosures.

Unit-IV: Auditing Standards: Procedure – International Federation of Accountants – Auditing and Assurance Standards Board – Indian Auditing Standards (issued so far) Overview.

Unit-V: International Financial Reporting Standards (IFRS): Origin – Procedure – International Accounting Standards Board – Adoption in India.

References:

Taxman’s Students’ Guide to Accounting Standards, D. S. Rawat, Taxman Publications.
Compendium of Statements and Standards on Accounting, The Institute of Chartered Accountants of India, New Delhi.
British Accounting Standards, Ronal Leach and Edward Stamp, Woodhead Faulkner Ltd, Cambridge.
T. P. Ghosh, Accounting Standards and Corporate Accounting Practices, Taxman Publications.

Cluster Elective –5: Banking and Financial Services

DSC F 5.5 Central Banking

Unit-I: Introduction: Evolution and Functions of Central Bank – Development of Central Banks in Developed and Developing countries – Trends in Central Bank Functions.

Unit-II: Central banking in India: Reserve Bank of India – Constitution and Governance, Recent Developments, RBI Act. – Interface between RBI and Banks.

Unit-III: Monetary and Credit Policies: Monetary policy statements of RBI – CRR – SLR – Repo Rates – Reverse Repo Rates – Currency in circulation – Credit control measures.

Unit-IV: Inflation and price control by BRI: Intervention mechanisms – Exchange rate stability – Rupee value – Controlling measures.

Unit-V: Supervision and Regulation: Supervision of Banks – Basle Norms, Prudential Norms, Effect of liberalization and Globalization – Checking of money laundering and frauds.

References:

Reserve Bank of India Publication, Functions and Working of the RBI.
Vasant Desai, Central Banking and Economic Development, Himalaya Publishing.
S. Panandikar, Banking in India, Orient Longman.
Reserve Bank of India Publication, Report on Trends and Progress of Banking in India.
Annual Reports of Reserve Bank of India.
Rita Swami, Indian Banking System, International Publishing House Pt. Ltd..
S.V. Joshi, C.P. Rodrigues and Azhar Khan, Indian Banking System, MacMillan Publishing.

Cluster Elective –6: Taxation

DSC F 5.5 Assessment of Tax: Individual, HUF and Partnership

Unit-I: Deductions u/s 80: Basic rules of deductions, deductions in computing total income.

Unit-II: Set off and Carry forward of Losses: Set off of loss from one source against income from another source, carry forward and set off of losses – brought forward of losses.

Unit-III: Assessment of Individuals: Computation of Total income of Individuals and Tax liability – Rates of Income tax.

Unit-IV: Assessment of Tax of HUF: Computation of Gross Total Income and Total Income of a Hindu Undivided Family – Rates of Income tax.

Unit-V: Assessment of Tax of Partnership: Computation of Gross Total Income and Total Income of Partnership Firm – Deductions U/S 80.

References:

H C Meharotra & S P Goyal, Income Tax Law & Accounts: Sahitya Bhavan Publications.
Vinod. K. Singhania; Direct Taxes – Law and Practice, Taxman Publications
B.B. Lal, Direct Taxes, Konark Publications.
Vinod K Singhania, Students’ Guide to Income Tax, Taxman Publication.

Cluster Elective –10: Computer Applications

DSC F 5.5 Database Management & Report Generator

Unit-I: MS Word: Formatting Text and Documents – Working with Headers, Footers and Footnotes – Tabs -Tables and Sorting – Working with graphs – Templates, Wizards and sample documents.

Unit-II: Power Point Basics: Creating Presentations; working with text in Power Point -Working with Graphs & Multimedia – Model presentations.

Unit-III: MS Excel: Features – Formatting in Excel – Tips and Techniques – Charts preparation – Using Excel worksheets as Data bases.

Unit-IV: Dbase Management: Creating Databases – Tables – Entering and Editing Data – Printing of Reports – Working with Access – Model Presentations.

Unit-V: Relational Databases – Expressions – Macros and other Automations – Graphics in Databases – Customized reports generation – Problems – Model Reports,

References:

Mansfield R: Working with Microsoft Office T.M.H.Osborne.
Paneerselvam: Database Management Systems, PHI.
David Kruglinski, Osborne, Data Management System McGraw Hill Publication.
Shgirley Neal and Kenneth LC Trunik Database Management Systems in Business – PHI.
Godeon C. EVEREST, Database Management – McGraw Hill Book Company.
MARTIN, Database Management – Prentice Hall of India, New Delhi.
Bipin C. Desai, “An Introduction to Database Systems”, Galgotia Publications.

Semester VI

DSC 1 G 6.2 Marketing

Unit-I: Introduction: Concepts of Marketing: Product Concept – Selling Concept – Societal Marketing Concept – Marketing Mix – 4 P’s of Marketing – Marketing Environment.

Unit-II: Consumer Markets and Buyer Behaviour: Buying Decision Process – Stages – Buying Behaviour – Market Segmentation – Selecting Segments – Advantages of Segmentation.

Unit-III: Product Management: Product Life Cycle – New products, Product mix and Product line decisions – Design, Branding, Packaging and Labeling

Unit-IV: Pricing Decision: Factors influencing price determination, Pricing strategies: Skimming and Penetration pricing.

Unit-V: Promotion and Distribution: Promotion Mix – Advertising – Publicity – Public relations – Personal selling and Direct marketing – Distribution Channels – Online marketing- Global marketing.

References:

Philip Kotler, Marketing Management, Prentice Hall of India.
Philip Kotler & Gary Armstrong, Principles of Marketing, Pearson Prentice Hall
Stanton J. William & Charles Futrel, Fundamentals of Marketing, McGraw Hill Company
V.S. Ramaswamy S. Nama Kumari, Marketing Management – Planning, McMillan

DSC 2G 6.3 Auditing

Unit-I: Auditing: Meaning – Objectives – Importance of Auditing – Auditing as a Vigil Mechanism – Role of Auditor in checking corporate frauds.

Unit-II: Types of Audit: Based on Ownership and time – Independent, Financial, Internal, Cost, Tax, Government, Secretarial audits.

Unit-III: Planning of Audit: Steps to be taken at the commencement of a new audit – Audit programme – Audit note book – Internal check, internal audit and internal control.

Unit-IV: Vouching and Investigation: Vouching of cash and trading transactions – Investigation, Auditing vs. Investigation

Unit-V: Company Audit and Auditors Report: Auditor’s Qualifications – Appointment and Reappointment – Rights, duties, liabilities and disqualifications – Audit report: Contents – Preparation – Relevant Provisions of Companies Act, 2013.

References:

S.Vengadamani, “Practical Auditing”, Margham Publications, Chennai.
Ghatalia, “Principles of Auditing”, Allied Publishers Pvt. Ltd., New Delhi.
Pradeesh Kumar, Baldev Sachdeva & Jagwant Singh, “Auditing Theory and Practice, Kalyani Publications, Ludhiana.
N.D. Kapoor, “Auditing”, S. Chand, New Delhi.
R.G. Saxena, “Principles and Practice of Auditing”, Himalaya Publishing House, New Delhi.
Jagadesh Prakesh, “Principles and Practices of Auditing” Kalyani Publications, Ludhiana.
Kamal Gupta and Ashok Gupta, “Fundamentals of Auditing”, Tata McGraw Hill
B.N. Tondan, “Practical Auditing”, S.Chand, New Delhi

DSC 3G 6.4 Management Accounting

Unit–I: Management Accounting: Interface with Financial Accounting and Cost Accounting – Financial Statement analysis and interpretation: Comparative analysis – Common size analysis and trend analysis (including problems).

Unit–II: Ratio Analysis: Classification, Importance and limitations – Analysis and interpretation of Accounting ratios – Liquidity, profitability, activity and solvency ratios (including problems).

Unit–III: Fund Flow Statement: Concept of fund: Preparation of funds flow statement. Uses and limitations of funds flow analysis (including problems).

Unit–IV: Cash Flow Statement: Concept of cash flow – Preparation of cash flow statement – Uses and limitations of cash flow analysis (including problems).

Unit–V: Break-Even Analysis and Decision Making: Calculation of Break-even point – Uses and limitations – Margin of safety – Make/Buy Decision – Lease/own Decision (including Problems).

References:

S.N.Maheswari, A Textbook of Accounting for Management, S. Chand Publishing, New Delhi.
I.MPandey, “Management Accounting”, Vikas Publishing House, New Delhi,
ShashiK. Gupta & R.K. Sharma, “Management Accounting: Principles and Practice”, Kalyani Publishers, Ludhiana.
Jawahar Lal, Accounting for Management, Himalaya Publishing House, New Delhi.
Charles T.Horngren, et.al, “Introduction to Management Accounting” Person EducationIndia, New Delhi, 2002.
Murthy &Guruswamy – Management Accounting, Tata McGraw Hill, New Delhi.
Dr.Kulsreshtha & Gupta – Practical problems in Management Accounting.
Bhattacharya, D., “Management Accounting”, Pearson Education India, New Delhi.
S.P. Gupta– Management Accounting, S. Chand Publishing, New Delhi.

Cluster Elective –1A: E-Commerce

DSC H 6.5 e-Payments System

Unit-I: e-Cash and Virtual Money: Electronic Data Interchange (EDI) – NEFT/RTGS/Electronic Payment modes – Foundations of e-Cash and Issues; Security, Anonymity, Untraceability, Virtual currencies, Bitcoin.

Unit-II: Automated Clearing and Settlement: Process of Real Time Gross Settlement System – Net Settlement -ATM Networks – Fedwire, CHIPS and SWIFT.

Unit-III: e-Payment Security and Digital Signature: Cryptographic Methods – Hash functions – Public/Private Key methods: RSA – Digital Signatures – Certification Process – Digital identity Documents and Remote Authentication.

Unit-IV: Mobile Payments: Wireless payments, Digital Wallets, Google Wallet – Obopay – Security Challenges.

Unit-V: Electronic Invoice and Payment System: Electronic Statement Delivery – EIPP providers – Biller service providers – Customer service providers – Reconciliation through Bank -Invoice Paper elimination – Scan-based trading (SBT).

References:

Domonique Rambure and Alec Nacamuli, “Payment Systems: From the Salt Mines to the Board Room”, Palgrave MacMillan.
Weidong Kou, “Payment Technologies for E-Commerce”. Springer, Germany.
Donal O’Mahony, Michael Peirce and Hitesh Tewari, “Electronic Payment Systems”, Artech House, Inc.
H. Sherif, Protocols for Secure Electronic Commerce, Boca Raton, Fla, CRC Press.

Cluster Elective –2A: Retailing

DSC H 6.5 Agricultural and Rural Marketing

Unit-I Concept of Rural Market: Rural market Characteristics – Rural markets and Environmental factors – Agricultural Market Yards.

Unit-II Rural Consumer Behaviour: Rural vs. Urban Consumer – Relevance of Marketing mix for Rural market/Consumers – Problems in rural market – Life Style Marketing – Rural market Segmentation.

Unit-III: Agricultural Marketing: Problems and Challenges in Agriculture Marketing – Market Yards – Support prices – Rural Warehousing.

Unit-IV: Agriculture Support Mechanism: Role of CCI, Tobacco Board, Spices Board, Coffee Board, Tea Board – Agriculture Price Commission.

Unit-V: Export potential for Agro-products: Role of Government and Non-Govt. Agencies in the development of rural and agricultural Marketing – Strategies for supply of Seed, Fertilizers, Pesticides, Farm Equipment.

References:

S.G.Krishnamacharyulu & Lalitha Ramakrishnan, “Rural Marketing: Text and Cases”, Pearson Education, New Delhi.
Awadhesh Kumar Singh & Satyaprakash Pandey, Rural Marketing: Indian Perspective, New Age International Publishers, New Delhi.
Mamoria, C.B. & Badri Vishal: Agriculture Problems in India
Arora, R.C., “Integrated Rural Development”, S. Chand Limited, New Delhi.
Gopalaswamy, T.P., “Rural Marketing: Environment, Problems and Strategies, Vikas Publishing House Pvt. Ltd., New Delhi.
Bedi & Bedi, “Rural Marketing”, Himalaya Publishing House, New Delhi

Cluster Elective –3A: Corporate Accounting

DSC H 6.5 Financial Reporting

Unit-I: Corporate Financial Reporting: Issues and problems of financial statements – Balance sheet and profit and loss account – Recent trends in reporting.

Unit-II: Consolidated Financial Statements: Purposes of consolidated financial statements – Consolidation procedures – Minority interests, Goodwill, Treatment of pre- acquisition and post-acquisition profits.

Unit-III: Companies Act 2013 – Reporting requirements – National Finical Reporting Authority (NFRA).

Unit-IV: Companies Act, 2013 – Board of Directors – Director’s Report – Business Responsibility report – Corporate Governance Reporting – Corporate Social Responsibility reporting.

Unit-V: Developments in Financial Reporting: Value Added Statements: Economic Added Value, Market Value – Shareholders’ Value – Human Resource Reporting – Reporting on Price Level changes.

References:

C. Tulsian & Bharat Tulsian, Financial Reporting, S. Chand, New Delhi.
RSN Pillai, Bhagirathi & S. Uma, Fundamentals of Advanced Accounting, Vol.1, S.Chand, New Delhi.
Nehru J. Financial Reporting by diversified Companies, Vision Books, New Delhi.
Hawkins David, Financial Statements Corporations, Dow Jones- Irwin Homewood.
Paul Marcus Fischer, William James Taylor & Rita Hartung Cheng, Advanced Accounting, Cengage Learning, USA.
Maheswari S N., Maheswari S K., Corporate Accounting, Vikas Publishing House Pvt. Ltd., New Delhi.
K.Gupta, Financial Analysis and Reporting, Kalyani Publishers, Ludhiana

Cluster Elective –5A: Banking and Financial Services

DSC H 6.5 Financial Services

Unit-I: Financial Services: Role of Financial Services – Banking and Non Banking Companies – Activities of Non Banking Finance Companies- Fund Based Activities – Fee Based Activities .

Unit-II: Merchant Banking Services: Scope and importance of merchant banking services – Venture Capital – Securitization – Demat services – Commercial Paper.

Unit-III: Leasing and Hire-Purchase: Types of Lease, Documentation and Legal aspects – Fixation of Rentals and Evaluation – Hire Purchasing- Securitization of debts – House Finance.

Unit-IV: Credit Rating: Purpose – Types – Credit Rating Symbols – Agencies: CRISIL and CARE – Equity Assessment vs. Grading – Mutual funds.

Unit-V: Other Financial Services: Factoring and Forfaeiting – Procedural and financial aspects – Installment System – Credit Cards – Central Depository Systems: NSDL, CSDL.

References:

B. Santhanam, Financial Services, Margham Publication, Chennai.

2.M.Y. Khan, Financial Services, Tata McGraw – Hill, New Delhi.

Machendra Raja, Financial Services, S.Chand Publishers, New Delhi.
V. A. Avdhani, Marketing of Financial Services.
Machiraji, “Indian Financial System”, Vikas Publishers.
Sandeep Goel, Financial Services, PHI Learning.
L.M. Bhole, Financial Institutions and Markets, Tata McGraw Hill.
SEBI Guidelines, Bharat Publications, New Delhi.
E. Gordon & H. Natarajan, Capital Market in India, Himalaya publishing House.

Cluster Elective –6A: Taxation

DSC H 6.5 Service Tax and VAT

Unit-I: Service Tax: Charge of Service Tax – Service Tax Systems: Central and State – Taxable Services, Valuation of taxable services – Collection and Payment of Service Tax.

Unit-II: Provisions: Registration Procedure, Service Receiver liability – Computation of Service Tax – Revaluation of service tax.

Unit-III: Central Sales Tax: Tax on Inter- State Trade and Exports – Registration – Rates of Tax, Assessment and Refunds – GST Act and Rules.

Unit-IV: Value Added Tax: Concept of VAT, Declared Goods, Registration and Procedural Aspects, Rate and Computation of VAT liability – Collection and Payment of VAT.

Unit-V: Assessment Procedure & Appeals: Assessment of Service Tax – Filing of e-Return – Service Tax Appeals – Service Tax Appellate Tribunal – Refund and penalties.

References:

1) Income Tax VAT & Service Tax- T. N. Manoharan: Snow White Publication

2) Tax Laws – ICSI, New Delhi (www.icsi.edu, www.icai.org)

Cluster Elective –10A: Computer Applications

DSC G 6.5 e-Commerce Applications

Unit-I: e-Commerce Framework: Traditional vs. e-Business Applications – Anatomy of e-Commerce Applications – Present day trends.

Unit-II: Network Infrastructure of e-Commerce: Components of the I-way – Global information distribution networks – Public policy issues – Internet as a network infrastructure – Business of the internet commercialization.

Unit-III: Network Security: Client server network security – Firewalls and Network security – data and message security – Encrypted documents and Electronic mail.

Unit-IV: Electronic Commerce and World Wide Web: Consumer oriented E-commerce, Electronic payment systems, Electronic data interchange (EDI), EDI applications in business, EDI and E-commerce EDI implementation.

Unit-V: Intra-organizational e-Commerce: e-Commerce catalogs, Document Management and Digital libraries – Managing Supply Chain through e-Platform.

Reference:

R. Kalakota and A. B. Whinston, Frontiers of Electronic Commerce, Addison Wesley.
David Kosiur, Understanding Electronic Commerce, Microsoft Press.
Soka, From EDI to Electronic Commerce, McGraw Hill.
Saily Chan, Electronic Commerce Management, John Wiley.

B.Com

Computer Applications

Frame Work

Syllabus

SRI KRISHNADEVARAYA UNIVERSITY: ANANTHAPURAMU

COLLEGE DEVELOPMENT COUNCIL

The Board of Studies Meeting held on 19-07-2016 at Dean Chamber, College Development Council, S.K.University has Resolved the following

The following Papers (subjects) for Com. Computers Applications (Three Years ) as per A.P. State Council of Higher Education norms are approved by the BoS of Commerce and Computers for the academic year 2016-17.

1^st Semester Papers

Fundamentals of Accounting – I
Business Organization & Management
Office Automation tools

2^nd Semester papers

Fundamentals of Accounting – II
Business Economics
Enterprise Resource Planning
3^rd Semester Papers
Corporate Accounting

Business Statistics
Computer Fundamental & Photoshop

4^th Semester Papers

Banking Theory & Practice
Business Laws
Business Analytics

5^th Semester Common Papers for all

Cost Accounting
Taxations
Commercial Geography

Computer Papers of the Semester

Programming C
Data Base Management System
Web Technology

6^th Semester Common Papers for all

Marketing
Auditing
Management Accounting

Contd.

Computer Papers of the Semester

Tally
Commerce
PHP and My SOL

Note: In every semester IIIrd paper , i.e., DSC 3 A/B/C/D and three papers in V and VI Semesters are of Computer Subject and Must be taught by Computer lecturers .

BOARD OF STUDIES OF COMMERCE and COMPUTER APPLICATIONS

V. Narasimha Reddy, – Chairperson

Reader in Commerce,

SDGS Degree College,

Hindupur

M.C. Balaiah – Member

Lecturer in Commerce

SSGS Degree College,

Guntakal.

K. Rangaiah – Member

Lecturer in Commerce,

SSGS Degree College,

Guntakal

D. Jayarama Reddy – Member

Lecturer in Commerce,

Govt. Degree College for men,

Ananthapuramu

D. Janardhan Reddy – Member

Lecturer in Commerce,

Govt. Degree College for men,

Ananthapuramu

N. Uday Bhaskar Chairperson

Lecturer in Computer Science,

Govt. Degree College for men,

Ananthapuramu

Course Structure

B.Com. (Computer Applications)

Revised Common Framework of CBCS for Colleges in Andhra Pradesh

(A.P. State Council of Higher Education)

Semester –I

Sl. No.	Course	Name of the subject	Total Marks	Mid. Sem. Exam*	Sem. End Exam	Teaching Hours**	Credits
1.	First Language	English	100	25	75	4	3
2.	Second Language	(Telugu/Hindi/Urdu/Sanskrit)	100	25	75	4	3
3.	Foundation Course -1	Human Values & Professional Ethics (HVPE)	50	—	50	2	2
4.	Foundation Course- 2	Environmental Studies	50	—	50	2	2
5.	DSC 1 A	Fundamentals of Accounting-I	100	25	75	6	4
6.	DSC 2 A	Business Organization & Management.	100	25	75	6	4
7.	DSC 3 A	Office Automation Tools	100	25	75	6	4
Total			600	125	475	30	22

* At the college (The marks split between formal test and co-curricular activities may be decided by the University concerned)

** Syllabus size shall be in accordance with the No. of teaching hours.

Semester – II

Sl. No.	Course	Name of the subject	Total Marks	Mid. Sem. Exam*	Sem. End Exam	Teaching Hours**	Credits
1.	First Language	English	100	25	75	4	3
2.	Second Language	(Tel/Hindi/Urdu/Sans)	100	25	75	4	3
3.	Foundation Course -3A	Information & Communication Technology-1	50	—	50	2	2
4.	Foundation Course- 4 A	Communication & Soft Skills-1	50	—	50	2	2
5.	DSC 1 B	Fundamentals of Accounting-II	100	25	75	6	4
6.	DSC 2 B	Business Economics	100	25	75	6	4
7.	DSC 3 B	Enterprise Resource Planning	100	25	75	6	4
Total			600	125	475	30	22

Semester – III

Sl. No.	Course	Name of the subject	Total Marks	Mid. Sem. Exam*	Sem. End Exam	Teaching Hours**	Credits
1.	First Language	English	100	25	75	4	3
2.	Second Language	(Telugu/Hindi/Urdu/ Sanskrit)	100	25	75	4	3
3.	Foundation Course- 3B	Information & Communication Technology -2	50	—	50	2	2
4.	Foundation Course-4 B	Communication & Soft Skills-2	50	—	50	2	2
5.	DSC 1 C	Corporate Accounting	100	25	75	6	4
6.	DSC 2 C	Business Statistics	100	25	75	6	4
7.	DSC 3 C	Computer Fundamentals & Photoshop	100	25	75	6	4
8	DSC 3 C –Lab	OAT & Photoshop – Lab	50	–	50	2	2
Total			650	125	525	32	24

Semester – IV

Sl. No.	Course	Name of the subject	Total Marks	Mid. Sem. Exam*	Sem. End Exam	Teaching Hours**	Credits
1.	Foundation Course-4 C	Communication & Soft Skills-3	50	—	50	2	2
2.	Foundation Course- 5#	Analytical Skills	50	—	50	2	2
3.	Foundation Course- 6	Entrepreneurship Education	50	—	50	2	2
4.	Foundation Course-7	Leadership Education	50	—	50	2	2
5.	DSC 1 D	Banking Theory & Practice	100	25	75	6	4
6.	DSC 2 D	Business Laws	100	25	75	6	4
7.	DSC 3 D	Business Analytics	100	25	75	6	4
8	DSC 3 D – Lab	Business Analytics – Lab	50	–	50	2	2
Total			550	75	475	28	22

# To be taught by partly by Maths/statistics teachers

Semester-I

DSC 1A – Fundamentals of Accounting-I

Unit-I – Introduction to Accounting

Unit –II: Subsidiary Books:

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

Unit-III: Trail Balance and Rectification of Errors:

Preparation of Trail balance – Errors – Meaning – Types of Errors – Rectification of Errors (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 favorable and unfavourable balances.

Unit -V: Final Accounts:

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

References:

S.Reddy & A. Murthy, Financial Accounting , Margham Publications
R L Gupta & V. K Gupta, Principles and Practice of Accounting, Sultan Chand & Sons
P. Jain & K.L Narang, Accountancy-I, Kalyani Publishers
Tulasian, Accountancy -I, Tata McGraw Hill Co.
K.Goyal, Financial Accounting, Excel Books
Arunjyothi, Fundamentals of Accounting; Maruthi Publications

DSC 2 A – Business Organization and Management

Unit-I: Introduction: Concepts of Business, Trade , Industry and Commerce – Features of Business -Trade Classification – Aids to Trade – Industry – Classification – Relationship among Trade, Industry and Commerce.

Unit-II: Forms of Business Organizations: Forms of Business Organization: Sole Proprietorship, Joint Hindu Family Firm, Partnership firm, Joint Stock Company, Cooperative Society; Choice of Form of Organization. Government – Business Interface; Public Sector Enterprises (PSEs) – Multinational Corporations (MNCs).

Unit-III: Joint Stock Company: Company Incorporation: Preparation of important Documents for incorporation of Company – Memorandum of Association – Articles of Association – Differences Between Memorandum of Association and Articles of Association – Prospectus and its contents – Companies Act, 2013.

Unit-IV: Management and Organization: Process of Management: Planning; Decision-making; Organizing: Line and Staff – Staffing – Directing and Controlling; Delegation and Decentralization of Authority.

Unit-V: Functional Areas of Management: Production – Manufacturing – Make in India – Marketing Management: Marketing Concept; Marketing Mix; Product Life Cycle; Pricing Policies and Practices. Financial Management: Objectives; Sources and Forms of Funds – Human Resource Management: Functions.

Suggested Readings:

Kaul, V.K., Business Organization and Management, Pearson Education, New Delhi.
Chhabra, T.N., Business Organization and Management, Sun India Publications, New Delhi.
Koontz and Weihrich, Essentials of Management, McGraw Hill Education.
Basu, C. R., Business Organization and Management, McGraw Hill Education.
Jim, Barry, John Chandler, Heather Clark; Organization and Management, Cengage Learning.
Allen, L.A., Management and Organization; McGraw Hill, New York.
R.K.Sharma and Shashi K Gupta, Business Organization – Kalyani Publications.
C.B.Guptha, Industrial Organization and Management, Sultan Chand.
Y.K.Bushan, Business organization and Management, Sultan Chand.
Sherlekar, Business Organization and Management, Himalaya Publications.

DSC 3A: Office Automation Tools

Unit-I: MS-Excel: features of Ms-Excel, Parts of MS-Excel window, entering and editing data in worksheet, number formatting in excel, different cell references, how to enter and edit formula in excel, auto fill and custom fill, printing options.

Unit-II: Formatting options: Different formatting options, change row height, formulae and functions, Functions: Meaning and advantages of functions, different types of functions available in Excel.

Unit-III: Charts: Different types of charts, Parts of chart, chart creation using wizard, chart operations, data maps, graphs, data sorting, filtering. Excel sub totals, scenarios, what-if analysis

Macro: Meaning and advantages of Macros, creation, editing and deletion of macros – Creating a macro, how to run, how to delete a macro.

Unit-IV: MS Access: Creating a Simple Database and Tables: Features of Ms-Access, Creating a Database, Parts of Access. Tables: table creation using design view, table wizard, data sheet view, import table, link table. Forms: The Form Wizard, design view, columnar, tabular, data sheet, chart wizard.

Unit- V: Finding, Sorting and Displaying Data: Queries and Dynasts, Creating and using select queries, Returning to the Query Design, Multi-level sorts, Finding incomplete matches, showing All records after a Query, saving queries – Crosstab Queries. Printing Reports: Form and Database Printing. Relational Databases: Flat Versus Relational, Types of Relationships, Viewing Relationships, Defining and Redefining Relationships, Creating and Deleting Relationships.

Reference Books:

1.Ron Mansfield, Working in Microsoft Office, Tata McGraw Hill(2008)

2.Ed Bott, Woody Leonhard, Using Microsoft Office 2007, Pearson Education(2007)

Sanjay Saxsena, Microsoft Office, 4.Microsoft Office, BPB Publications

Semester-II

DSC 1B – Fundamentals of Accounting-II

Unit-I: Depreciation

Meaning of Depreciation – Methods of Depreciation: Straight line – Written down Value – Sum of the Years’ Digits – Annuity and Depletion (Problems).

Unit-II: Provisions and Reserves

Unit-III: Bills of Exchange

Meaning of Bill –Features of bill – Parties in the Bill – Discounting of Bill – Renewal of Bill – Entries in the books of Drawer and Drawee (Problems).

Unit-IV: Consignment Accounts

Unit-V: Joint Venture Accounts

Joint venture – Features – Differences between Joint-venture and consignment – Accounting procedure – Methods of keeping records (Problems).

Reference Books:

L. Gupta & V.K. Gupta, Principles and Practice of Accounting, S.Chand & Co.
S. Reddy and A. Murthy, Financial Accounting, Margham Publications.
P. Jain & K.L Narang, Accountancy-I, Kalyani Publishers.
Tulsan, Accountancy-I, Tata McGraw Hill Co.
K. Goyal, Financial Accounting, Excel Books
S. Grewal, Introduction to Accountancy, Sultan Chand & Co.
Haneef and Mukherjee, Accountancy-I, Tata McGraw Hill
Arulanandam, Advanced Accountancy, Himalaya Publishers
N.Maheshwari & V.L.Maheswari, Advanced Accountancy-I, Vikas Publishers.

DSC 2 B – Business Economics

Unit-I– Introduction: Meaning and Definitions of Business Economics – Nature and scope of Business Economics- Micro and Macro Economics and their Interface.

Unit-II– Demand Analysis: Definition – Determinants of Demand — Demand function – Law of demand- Demand Curve – Exceptions to Law of Demand – Elasticity of Demand – Types of Elasticity of Demand – Measurements of Price elasticity of Demand – Total outlay Method – Point Method – Arc Method.

Unit – III: Cost and Revenue Analysis

Classification of Costs – Total – Average – Marginal; Cost function – Long-run – Short-run – Total Revenue – Average revenue – Marginal Revenue – Production and Costs: Techniques of Maximization of output, Minimization of costs and Maximization of profit – Scale of production – Economies and Dis-economies of Scale – Cobb-Douglas Production Function.

Unit-IV: Market Structure: Concept of Market – Market structure – Perfect competition -characteristics – equilibrium price – Monopoly- characteristics – Defects of Monopoly – Distinction between Perfect competition and Monopoly – Monopolistic Competition – Characteristics – Product differentiation – Oligopoly – characteristics – Price rigidity – Kinked Demand Curve.

Unit-V: National Income And Economic Systems: National Income – Measurement – GDP – Growth Rates – Problems in Assessment – Economic Systems – Socialism – Mixed Economic System – Free Market Economy – Economic liberalization, Privatization, Globalization – Free Trade – Agreements – Trade cycles – Phases – International Trade – Balance of payments.

References:

Sankaran, Business Economics, Margham Publications, Chennai.
Business Economics – Kalyani Publications.
Business Economics – Himalaya Publishing House.
Aryasri and Murthy Business Economics , Tata McGraw Hill.
Aryasri and Murthy, Business Economics, Tata McGraw Hill
H.L Ahuja, Business Economics, Sultan Chand & Sons
Mankiw, Principles of Economics, Cengage Publications
Mithani, Fundamentals of Business Economics, Himalaya Publishing House
A.V. R. Chary, Business Economics, Kalyani Publishers, Hyderabad.

DSC 3B: Enterprise Resource Planning

Unit-I: Introduction: Overview of enterprise systems – Evolution – Risks and benefits – Fundamental technology – Issues to be consider in planning design and implementation of cross functional integrated ERP systems.

Unit- II: ERP Solutions and Functional Modules: Overview of ERP software solutions- Small, medium and large enterprise vendor solutions, BPR and best business practices – Business process Management, Functional modules.

Unit-III: ERP Implementation: Planning Evaluation and selection of ERP systems – Implementation life cycle – ERP implementation, Methodology and Frame work- Training – Data Migration – People Organization in implementation-Consultants, Vendors and Employees.

Unit-IV: Post Implementation: Maintenance of ERP- Organizational and Industrial impact; Success and Failure factors of ERP Implementation.

Unit-V: Emerging Trends on ERP: Extended ERP systems and ERP add-ons -CRM, SCM, Business analytics – Future trends in ERP systems-web enabled, Wireless technologies, cloud computing.

References:

Alexis Leon, ERP demystified, second Edition Tata McGraw-Hill, 2008.
Sinha P. Magal and Jeffery Word, Essentials of Business Process and Information System, Wiley India, 2012
Jagan Nathan Vaman, ERP in Practice, Tata McGraw-Hill, 2008
Alexis Leon, Enterprise Resource Planning, second edition, Tata McGraw-Hill, 2008.
Mahadeo Jaiswal and Ganesh Vanapalli, ERP Macmillan India, 2009
Vinod Kumar Grag and N.K. Venkitakrishnan, ERP- Concepts and Practice, PHI, 2006.
Summer, ERP, Pearson Education, 2008

Semester-III

DSC 1 C – Corporate Accounting

Unit-I:

Unit-II:

Issue and Redemption of Debentures – Employee Stock Options – Accounting Treatment for Convertible and Non-Convertible debentures (preparation of Journal and Ledger).

Unit –III:

UNIT – IV:

Unit –V

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

Reference Books:

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

DSC 2C – Business Statistics

Unit 1: Introduction to Statistics:

Unit 2: Measures of Central Tendency:

Unit 3: Measures of dispersion and Skewness:

Unit 4: Measures of Relation:

Meaning and use of correlation – Types of correlation-Karlpearson’s correlation coefficient – Spearman’s Rank correlation-probable error-Calculation of Correlation by Using Computers – Regression analysis comparison between correlation and Regression – Regression Equations-Interpretation of Regression Co-efficient.

Unit 5: Analysis of Time Series & Index Numbers:

Components of Time series- Measurement of trend and Seasonal Variations – Index Numbers-Methods of Construction of Index Numbers – Price Index Numbers – Quantity Index Numbers –Tests of Adequacy of Index Numbers – Cost of Index Numbers-Limitations of Index Numbers – Use of Computer Software.

References:

Business Statistics Reddy, C.R, Deep Publications.
Statistics-Problems and Solutions Kapoor V.K.
Fundamentals of Statistics Elhance.D.N
Statistical Methods Gupta S.P
Statistics Gupta B.N.
Fundamentals of Statistics Gupta S.C
Statistics-Theory, Methods and Applications Sancheti,D.C. &Kapoor V.K
Business Statistics J.K.Sharma
Business Statistics Bharat Jhunjhunwala
Business Statistics R.S.Bharadwaj

DSC 3 C- Computer Fundamentals & Photoshop

Unit-I: Introduction to Computers: Characteristics and limitations of Computer, Block diagram of computer, types of computers, uses of computers, computer generations. Number systems: binary, hexa and octal numbering system- Windows basics: desktop, start menu, icons – Recent Developments – Cloud Server.

Unit-II: Input and Output Devices: Keyboard and mouse, inputting data in other ways, Types of Software: system software, Application software, commercial, open source, domain and free ware software, Memories: primary, secondary and cache memory.

Unit –III: Introduction to Adobe Photoshop: Getting started with Photoshop, creating and saving a document in Photoshop, page layout and back ground, Photoshop program window-title bar, menu bar, option bar, image window, image title bar, status bar, ruler, pallets, tool box, screen modes, saving files, reverting files, closing files.

Unit –IV: Images: working with images, image size and resolution, image editing, colour modes and adjustments, Zooming & Panning an Image, Rulers, Guides & Grids- Working with Tool box: Practice Sessions.

Unit-V: Layers: Working with layers- layer styles- opacity-adjustment layers. Filters: The filter menu, Working with filters- Editing your photo shoot, presentation –how to create ads, artistic filter, blur filter, brush store filter, distort filters, noice filters, pixelate filters, light effects, difference clouds, sharpen filters, printing.

Reference Books:

Reema Thareja, Fundamentals of Computers, Oxford University Press
Adobe Creative Team, Adobe Photoshop Class Room in a Book.
David Maxwell, Photoshop: Beginner’s Guide for Photoshop – Digital Photography, Photo Editing, Color Grading & Graphic…19 February 2016.

Semester – IV

DSC 1D – Banking Theory & Practice

Unit-I: Introduction

Meaning & Definition of Bank – Functions of Commercial Banks – Kinds of Banks – Central Banking Vs. Commercial Banking.

Unit-II: Banking Systems

Unit Banking , Branch Banking, Investment Banking- Innovations in banking – E banking – Online and Offshore Banking , Internet Banking – Anywhere Banking – ATMs – RTGS.

Unit-III: Banking Development

Indigenous Banking – Cooperative Banks, Regional Rural banks, SIDBI, NABARD – EXIM Bank.

Unit-IV: Banker and Customer

Meaning and Definition of Banker and customer – Types of Customers – General Relationship and Special Relationship between Banker and Customer – KYC Norms.

Unit-V: Collecting Banker and Paying Banker

Books for Reference

1. Banking Theory: Law & Practice : K P M Sundram and V L Varsheney

Banking Theory, Law and Practice : B. Santhanam; Margam Publications
Banking and Financial Systems : Aryasri
Introduction to Banking : Vijaya Raghavan
Indian Financial System : M.Y.Khan
Indian Financial System : Murthy & Venugopal

DSC 2D – Business Laws

Unit-I: Contract:

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

Unit-II: Offer and Acceptance:

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

Unit-III: Capacity of the Parties and Contingent Contract:

Rules regarding to Minors contracts – Rules relating to contingent contracts – Different modes of discharge of contracts-Rules relating to remedies to breach of contract.

Unit-IV: Sale of Goods Act 1930:

Contract of sale – Sale and agreement to sell – Implied conditions and warranties – Rights of unpaid vendor.

Unit-V: Cyber Law and Contract Procedures – Digital Signature – Safety Mechanisms.

References:

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

DSC 3D Business Analytics

Unit-I: Introduction – Business Analytics Life Cycle – Business Analytics Process – Data concepts – Data exploration & visualization – Business Analytics as Solution for Business Challenges –

Unit-II: Automated Data Analysis: Tabulation and Cross Tabulation of Data: Univariate, Bivariate and Multivariate Data Analysis – ANOVA.

Unit-III: Hypothesis Testing: Type 1 & 2 errors – T-test, ANOVA, Chi-Square and correlation – Linear Regression Analysis – Logistic Regression – Cluster Analysis – Market Basket Analysis.

Unit-IV: Business Data Management: Master Data Management: Data Warehousing and kinds of Architecture – Data Extraction – Transformation and Up-loading of Data – Data Mining – Meta Data – Data Marts – Creating Data Marts – Data Integration – OLTP and OLAP.

Unit-V: SPSS Packages – Applications and Case Studies.

Suggested Books:

Gupta S.P. “Statistical Methods”, Sultan Chand, New Delhi, 2010.
V. Rao, “Research Methodology in Commerce and Management”, Sterling Publishers, New Delhi, 2012.
S. Wilkinson & P.L. Bhandarkar, “Methodology and Techniques of Social Research”, 2010.
Richard A.Johnson & Dean W.Wichern, “Applied Multivariate Statistical Analysis”, Prentice Hall International Inc., 2007.
N Prasad and Seema Acharya, “Fundaments of Business Analytics”, Wiley India Publication.
Pang-Ning Tan, Michael Steinbach & Vipin Kumar, “Introduction to Data Mining”, Pearson, 2009.
Alex Berson, Stephen Smith & Kurt Thearling, “Building Data Mining Application for CRM”, Tata McGraw Hill, New Delhi, 2000.

Semester-V

DSC – 1E 5.1 Cost Accounting

Unit-I:Introduction: Distinguish between Financial Accounting, Cost Accounting and management accounting – Cost Concepts and Classification – Cost Centre and Cost Unit – Preparation of Cost Sheet.

Unit -V: Costing Techniques: Marginal Costing – Standard costing – Variance Analysis (including problems).

References:

P. Jain and K.L. Narang – Advanced Cost Accounting, Kalyani Publishers, Ludhiana.
N. Aurora – A test book of Cost Accounting, Vikas Publishing House Pvt. Ltd.
P. Iyengar – Cost Accounting, Sultan Chand & Sons.
Nigam & Sharma – Cost Accounting Principles and Applications, S.Chand & Sons.
N .Maheswari – Principles of Management Accounting.
M .Pandey – Management Accounting, Vikas Publishing House Pvt. Ltd.
Sharma & Shashi Gupta – Management Accounting, Kalyani Publishers. Ludhiana.

DSC 2E 5.2 Taxation

Unit-II: Direct and Indirect Taxes – Service Tax – VAT – Central Sales Tax – Latest Developments.

Unit-III: Computation of income under different heads: Income from Salary; Income from House Property; Income from Business/Profession, Charges Deemed Profits to Tax; Deductions u/s 80C to 80U – Income from Capital Gains; Income from Other Sources (simples problems).

Unit-IV: Taxation System in India: Objectives; Tax Holiday; Modes of Tax Recovery (Section 190 and 202); Payments and Refunds; Filing of Returns.

Unit-V: Tax Planning: Tax Avoidance and Tax Evasion; Penalties and Prosecutions; Income Tax Authorities.

References:

Vinod K. Singhania Direct Taxes – Law and Practice, Taxman Publication.
B.B. Lal: Direct Taxes, Konark Publisher (P) Ltd.
Bhagwati Prasad: Direct Taxes – Law and Practice, Wishwa Prakashan.
Dr. Mehrotra and Goyal: Direct Taxes – Law and Practice, Sahitya Bhavan Publication

DSC 3E 5.3 Commercial Geography

Unit -II: India – Agriculture: Land Use – Soils – Major crops – Food and Non-food Crops – Importance of Agriculture – Problems in Agriculture – Agriculture Development.

Unit -III: India – Forestry: Forests – Status of Forests in Andhra Pradesh – Forest (Conservation) Act, 1980 – Compensatory Afforestation Fund (CAF) Bill, 2015 – Forest Rights Act, 2006 and its Relevance – Need for protection of Forestry.

Unit-V: India – Water Resources – Rivers: Water resources – Rationality and equitable use of water – Protection measures – Rivers – Perennial and peninsular Rivers – Interlinking of Rivers – Experience of India and Andhra Pradesh.

References:

Shabiar Ahmad; Quazi ,Natural Resource Consumption and Environment Management,

APH Publishing Corporation.

Tarachand, Economic and Commercial Geography of India, Vikas Publishing House.
S. Sankaran, Commercial Geography, Margam Publications, Chennai.
B. Memoria, Commercial Geography, Lal Agarwal & Co.
B. Memoria, Economic and Commercial Geography, Lal Agarwal & Co.

12. Vinod N. Patel, Commercial Geography, Oxford Book Company

DSC 1F 5.4 – Programming IN C

Unit- I: Introduction to Algorithms and Programming Languages: Algorithm – Key features of Algorithms – Some more Algorithms – Flow Charts. Introduction to C: Structure of C Program – Writing the first C Program – File used in C Program – Compiling and Executing C Programs – Using Comments – Keywords – Identifiers – Basic Data Types in C – Variables – Constants – I/O Statements in C- Operators in C- Programming Examples – Type Conversion and Type Casting

Unit-II: Decision Control and Looping Statements: Introduction to Decision Control Statements – Conditional Branching Statements – Iterative Statements – Nested Loops – Break and Continue Statement – Go to Statement

Unit- III: Functions: Introduction – using functions – Function declaration/ prototype – Function definition – function call – return statement – Passing parameters – Scope of variables – Storage Classes – Recursive function

Unit- IV: Arrays: Introduction – Declaration of Arrays – Accessing elements of the Array – Storing Values in Array – Calculating the length of the Array – Operations on Array – one dimensional array for inter-function communication – Two dimensional Arrays –Operations on Two Dimensional Arrays, Strings: Introduction String and Character functions

Unit-V: Pointers: Understanding Computer Memory – Introduction to Pointers – declaring Pointer Variables – – Passing Arguments to Functions using Pointer – Pointer and Arrays – Passing Array to Function. Structure, Union, and Enumerated Data Types: Introduction – Nested Structures – Arrays of Structures – Structures and Functions – Unions – Enumerated Data Types.

Reference Books:

Reema Thareja, Introduction to C programming, Oxford University Press.
E Balagurusamy, Computing Fundamentals & C Programming – Tata McGraw-Hill, 2008.
Ashok N Kamthane, Programming with ANSI and Turbo C, Pearson Publisher, 2002.
Henry Mulish & Hubert L.Coo Reema Thareja: The Spirit of C: An Introduction to Modern Programming, Jaico Publishing House,1996.

DSC 2F 5.5 – Database Management System

Unit-I: Overview of Database Management System: Introduction, Data and Information, Database, Database Management System, Objectives of DBMS, Evolution of Database Management Systems, Classification of Database Management System.

Unit-II: File-Based System, Drawbacks of File-Based System , DBMS Approach, Advantages of DBMS, Data Models , Components of Database System, Database Architecture, DBMS Vendors and their Products.

Unit-III: Entity–Relationship Model: Introduction, The Building Blocks of an Entity–Relationship, Classification of Entity Sets , Attribute Classification, Relationship Degree, Relationship Classification, Generalization and Specialization, aggregation and composition, CODD’S Rules, Relational Data Model , Concept of ,Relational Integrity.

Unit-IV: Structured Query Language: Introduction, History of SQL Standard, Commands in SQL, Data types in SQL, Data Definition Language (DDL), Selection Operation Projection Operation, Aggregate Functions, Data Manipulation Language, Table Modification, Table Truncation, Imposition of Constraints, Set Operations.

Unit -V: PL/SQL: Introduction, Structure of PL/SQL, PL/SQL Language Elements ,Data Types, Control Structure,, Steps to Create a PL/SQL Program, Iterative Control ,Cursors , Steps to Create a Cursor , Procedure, Function ,Packages ,Exceptions Handling, Database Triggers, Types of Triggers.

Reference Books:

Paneerselvam: Database Management Systems, PHI.
David Kruglinski, Osborne, Data Management System McGraw Hill Publication.
Shgirley Neal and Kenneth LC Trunik Database Management Systems in Business – PHI.
Godeon C. EVEREST, Database Management – McGraw Hill Book Company.
MARTIN, Database Management – Prentice Hall of India, New Delhi.
Bipin C. Desai, “An Introduction to Database Systems”, Galgotia Publications.
Korth, Database Management systems.
Navathe, Database Management systems.
S. Sumathi, S. Esakkirajan, Fundamentals of Relational Database Management Systems

DSC 3F 5.6 – Web Technology

Unit-I: Introduction: HTML, XML, and WWW, Topologies, Bus, Star, Ring, Hybrid, Tree, Lan,Wan,Man. HTML: Basic HTML, Document body, Text, Hyper links, Adding more formatting, Lists, Tables using colors and images. More HTML: Multimedia objects, Frames, Forms towards interactive, HTML document heading.

Unit-II: Cascading Style Sheets: Introduction, using Styles, simple examples, your own styles, properties and values in styles, style sheet, formatting blocks of information, layers.

Unit-III: Introduction to JavaScript: What is DHTML, JavaScript, basics, variables, string manipulations, mathematical functions, statements, operators, arrays, functions.

Unit-IV: Objects in JavaScript: Data and objects in JavaScript, regular expressions, exception handling, built-in objects, events.

Unit-V: DHTML with JavaScript: Data validation, opening a new window, messages and confirmations, the status bar, different frames, rollover buttons, moving images, multiple pages in single download, text only menu system.

References:

Uttam Kumar Roy, Web Technologies, Oxford University Press.
Black Book HTML 5.0
Complete reference HTML 5.0
Web Technology, PHI Publications.

Semester-VI

DSC 1 G 6.1 Marketing

Unit-I: Introduction: Concepts of Marketing: Product Concept – Selling Concept – Societal Marketing Concept – Marketing Mix – 4 P’s of Marketing – Marketing Environment.

Unit-II: Consumer Markets and Buyer Behaviour: Buying Decision Process – Stages – Buying Behaviour – Market Segmentation – Selecting Segments – Advantages of Segmentation.

Unit-III: Product Management: Product Life Cycle – New products, Product mix and Product line decisions – Design, Branding, Packaging and Labeling.

Unit-IV: Pricing Decision: Factors influencing price determination, Pricing strategies: Skimming and Penetration pricing.

References:

Philip Kotler, Marketing Management, Prentice Hall of India.
Philip Kotler & Gary Armstrong, Principles of Marketing, Pearson Prentice Hall
Stanton J. William & Charles Futrel, Fundamentals of Marketing, McGraw Hill Company
V.S. Ramaswamy S. Nama Kumari, Marketing Management – Planning, McMillan

DSC 2G 6.2 Auditing

Unit-I: Auditing: Meaning – Objectives – Importance of Auditing – Auditing as a Vigil Mechanism – Role of Auditor in checking corporate frauds.

Unit-II: Types of Audit: Based on Ownership and time – Independent, Financial, Internal, Cost, Tax, Government, Secretarial audits.

Unit-III: Planning of Audit: Steps to be taken at the commencement of a new audit – Audit programme – Audit note book – Internal check, internal audit and internal control.

Unit-IV: Vouching and Investigation: Vouching of cash and trading transactions – Investigation, Auditing vs. Investigation

Unit-V: Company Audit and Auditors Report: Auditor’s Qualifications – Appointment and Reappointment – Rights, duties, liabilities and disqualifications – Audit report: Contents – Preparation – Relevant Provisions of Companies Act, 2013.

References:

S.Vengadamani, “Practical Auditing”, Margham Publications, Chennai.
Ghatalia, “Principles of Auditing”, Allied Publishers Pvt. Ltd., New Delhi.
Pradeesh Kumar, Baldev Sachdeva & Jagwant Singh, “Auditing Theory and Practice, Kalyani Publications, Ludhiana.
N.D. Kapoor, “Auditing”, S. Chand, New Delhi.
R.G. Saxena, “Principles and Practice of Auditing”, Himalaya Publishing House, New Delhi.
Jagadesh Prakesh, “Principles and Practices of Auditing” Kalyani Publications, Ludhiana.
Kamal Gupta and Ashok Gupta, “Fundamentals of Auditing”, Tata McGraw Hill
B.N. Tondan, “Practical Auditing”, S.Chand, New Delhi.

DSC 3G 6.3 Management Accounting

Unit–III: Fund Flow Statement: Concept of fund: Preparation of funds flow statement. Uses and limitations of funds flow analysis (including problems).

Unit–IV: Cash Flow Statement: Concept of cash flow – Preparation of cash flow statement – Uses and limitations of cash flow analysis (including problems).

References:

S.N.Maheswari, A Textbook of Accounting for Management, S. Chand Publishing, New Delhi.
I.MPandey, “Management Accounting”, Vikas Publishing House, New Delhi,
ShashiK. Gupta & R.K. Sharma, “Management Accounting: Principles and Practice”, Kalyani Publishers, Ludhiana.
Jawahar Lal, Accounting for Management, Himalaya Publishing House, New Delhi.
Charles T.Horngren, et.al, “Introduction to Management Accounting” Person EducationIndia, New Delhi, 2002.
Murthy &Guruswamy – Management Accounting, Tata McGraw Hill, New Delhi.
Dr.Kulsreshtha & Gupta – Practical problems in Management Accounting.
Bhattacharya, D., “Management Accounting”, Pearson Education India, New Delhi.
S.P. Gupta– Management Accounting, S. Chand Publishing, New Delhi.

DSC 1H 6.4 – Tally

Unit-I: Introduction to Tally: Introduction, Software versions of Tally, Terminology related to Accounts credit & Debit, Journal, Ledger, Voucher, Group etc. Difference between Manual Accounting and Accounting Packages. Features and advantages of Tally.

Unit-II: Introduction of Tally Software, Creation of a company, Gateway of Tally, Accounts Information, Groups, pre defined Groups, Creation of New Groups, Creation of sub Group.

Unit-III: Ledgers, Ledger Creation – Single and multiple Ledgers, Displaying & altering Ledgers, configure Ledger, Stock Ledger, Ledgers and their Group Allocation.

Unit-IV: Vouchers –types of vouchers – recording of vouchers – entry of payment voucher, Receipt voucher, sales voucher, purchase voucher, Journal Voucher, Contra Voucher, Debit & Credit Note. Creating New Voucher types, customizing the Existing voucher types, Alternation of Voucher, Deletion of Voucher.

Unit-V: Final Accounts: Customizing the final accounts – Profit and Loss Account, Balance Sheet. Key board shortcuts in Tally. Generating the Reports from Tally, Trial Balance, Account Books, Sales, Purchase, Journal Registers, Statement of Accounts, Day Book, List of Accounts.

Reference Books:

Kiran Kumar, Tally ERP9.
Tally 9 In Simple Steps, Kogent solutions Inc., John Wiley & Sons, 2008.
Narmata Agarwal, Financial Accounting on Computers Using Tally, Dreamtech Press, 2000.
Tally 9.0, Google eBook, Computer World.
Vikas Gupta, Comdex Computer and Financial Accounting with Tally 9.0, 2007.
Tally ERP 9 Made Simple Basic Financial Accounting, BPB Publisher.
Avichi Krishnan, Tally ERP 9 for Real Time Accounting, Book Ganga.

DSC 2H 6.5 – e-Commerce

Unit-I: Introduction to E-Commerce: Scope, Definition, e-Commerce and the Trade Cycle, Electronic Markets, Electronic Data Interchange, Internet Commerce. Business Strategy in an Electronic Age: Supply Chains, Porter’s Value Chain Model, Inter Organizational Value Chains, Competitive Strategy, First Mover Advantage – Sustainable Competitive Advantage, Competitive Advantage using E-Commerce – Business Strategy.

Unit-II: Business-to-Business Electronic Commerce: Characteristics of B2B EC, Models of B2B EC, Procurement Management by using the Buyer’s Internal Market place, Just in Time Delivery, Other B2B Models, Auctions and Services from traditional to Internet Based EDI, Integration with Back-end Information System, Role of Software Agents for B2B EC, Electronic marketing in B2B, Solutions of B2B EC, Managerial Issues, Electronic Data Interchange (EDI), EDI: Nuts and Bolts, EDI and Business.

Unit-III: Internet and Extranet : Automotive Network Exchange, Largest Extranet, Architecture of the Internet, Intranet and Extranet, Intranet software, Applications of Intranets, Intranet Application Case Studies, Considerations in Intranet Deployment, Extranets, Structures of Extranets, Extranet products and services, Applications of Extranets, Business Models of Extranet Applications, Managerial Issues. Electronic Payment Systems: Issues and Challenges.

Unit-IV: Public Policy: From Legal Issues to Privacy : Legal Incidents, Ethical and Other Public Policy Issues, Protecting Privacy, Protecting Intellectual Property, Free speech, Internet Indecency and Censorship, Taxation and Encryption Policies, Other Legal Issues: Contracts, Gambling and More, Consumer and Seller Protection in EC.

Unit-V: Infrastructure For EC : Network of Networks, Internet Protocols, Web- Based client/Server, Internet Security, Selling on the Web, Chatting on the Web, Multimedia delivery, Analyzing Web Visits, Managerial Issues, Equipment required for establishing EC Sites – Problems in Operation – Future of EC.

Reference Books

David Whiteley, “E-Commerce”, Tata McGraw Hill, 2000.
E Business by Parag Kulakarni and Sunitha Jahirabadkar from Oxford University Press.
E Business by Jonathan Reynolds from Oxford University Press.
Eframi Turban, Jae Lee, David King, K. Michael Chung, “Electronic Commerce”, Pearson Education, 2000.
Kalakota and A. B. Whinston, Frontiers of Electronic Commerce, Addison Wesley.
David Kosiur, Understanding Electronic Commerce, Microsoft Press.
Soka, From EDI to Electronic Commerce, McGraw Hill.

DSC 3H 6.6 – PHP and My SQL

Unit-I: Building blocks of PHP: Variables, Data Types, Operators and Expressions, Constants. Flow Control Functions in PHP: Switching Flow, Loops, Code Blocks and Browser Output. Working with Functions: Defining Functions, Calling functions, returning the values from User-Defined Functions, Variable Scope, Saving State between Function calls with the Static statement, more about arguments.

Unit-II: Working with Arrays: Arrays, Creating Arrays, Some Array-Related Functions.

Working with Objects: Creating Objects, Object Instance. Working with Strings, Dates and Time: Formatting Strings with PHP, Investigating Strings with PHP, Manipulating Strings with PHP, Using Date and Time Functions in PHP.

Unit-III: Working with Forms: Creating Forms, Accessing Form – Input with User defined Arrays, Combining HTML and PHP code on a single Page, Using Hidden Fields to save state, Redirecting the user, Sending Mail on Form Submission, Working with File Uploads. Working with Cookies and User Sessions: Introducing Cookies, Setting a Cookie with PHP, Session Function Overview, Starting a Session, Working with session variables, passing session IDs in the Query String, Destroying Sessions and Unsetting Variables, Using Sessions in an Environment with Registered Users.

Unit-IV: Working with Files and Directories: Including Files with include(), Validating Files, Creating and Deleting Files, Opening a File for Writing, Reading or Appending, Reading from Files, Writing or Appending to a File, Working with Directories, Open Pipes to and from Process Using popen (), Running Commands with exec(), Running Commands with system ( ) or passthru ( ). Working with Images: Understanding the Image-Creation Process, Necessary Modifications to PHP, Drawing a New Image, Getting Fancy with Pie Charts, Modifying Existing Images, Image Creation from User Input.

Unit-V: Interacting with MySQL using PHP: MySQL Versus MySQLi Functions, Connecting to MySQL with PHP, Working with MySQL Data. Creating an Online Address Book: Planning and Creating Database Tables, Creating Menu, Creating Record Addition Mechanism, Viewing Records, Creating the Record Deletion Mechanism, Adding Sub-entities to a Record.

References:

Julie C. Meloni, PHP MySQL and Apache, SAMS Teach Yourself, Pearson Education (2007).
Xue Bai Michael Ekedahl, The Web Warrior Guide to Web Programming, Thomson (2006).