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Code No: 12011 VIKRAMA SIMHAPURI UNIVERSITY: NELLORE First B.Com., PART II : Paper I FINANCIAL CCOUNTING Syllabus from the academic year 2010-11 P.P.W. 6 HOURS Max Marks =70+30 ------------------------------------------------------------------------------------------------------------------------ Paper 101 P.P.W. 6 HOURS Max.Marks =70+30 UNIT1: Introduction to Accounting: Need for Accounting definition, features, objectives, functions, systems and bases and scope of accounting - Book keeping and Accounting - Branches of Accounting - Advantages and limitations-basic terminology used- Accounting concepts and conventions Classification of accounts-rules of double entry book keeping Identification of financial transactions- Journalizing Posting to Ledgers, Balancing of Ledger Accounts. UNIT 2: Subsidiary Books and Bank Reconciliation Statement: Sub Division of Journal Preparation of Subsidiary Books including different types of cash books Simple cash book, cash book with cash and discount columns, cash book with cash, discount and bank columns, cash book with cash and bank columns and petty cash book. Bank Reconciliation Statement Need Reasons for difference between cash book and pass book balances Problems on favourable and over draft balances. UNIT 3: Trial Balance, Final Accounts; Errors and Rectification. Trial Balance: meaning, objectives, methods of preparation - Final Accounts: Meaning, features, uses and preparation of Manufacturing, Trading Account, Profit & Loss Account and Balance Sheet-Adjusting and Closing entries. Errors and their Rectification - Types of Errors - Rectification before and after preparations of final Accounts - Suspense Account- Effect of Errors on Profit. UNIT 4: Consignment and Joint Ventures: Consignment - Features, Terms used Proforma invoice - Account sale Delcredere commission -Accounting treatment in the books of the consignor and the consignee - Valuation of consignment stock - Normal and abnormal Loss - Invoice of goods at a price higher than the cost price. Joint ventures -features-difference between joint venture and consignment, Accounting Procedure Methods of keeping records for Joint venture accounts- method of recording in co ventures books-separate set of books method. UNIT 5: Depreciation - Provisions and Reserves: Meaning of Depreciation - Causes- objects of providing for depreciation -Factors affecting depreciation - Accounting Treatment- Methods of providing depreciation - Straight line method - Diminishing Balance Method Annuity method. Provisions and Reserves Preparation of provision for bad debts accounts Provision for discount on debtors account Provision for discount on creditor’s account Provision for repairs and renewals account. Prescribed Text Book: Accountancy I S.P. Jain & K.L Narang Kalyani Publishers Suggested Readings: 1. Principles and Practice of Accounting R.L. Gupta & V.K. Gupta, Sulthan Chand &sons 2. Accountancy I Tulasian Tata Mcgraw Hill Co 3. Financial Accounting Dr.V.K.Goyal Excel Books 4. Introduction to Accountancy T.S.Grewal S.Chand and CO

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Page 1: VIKRAMA SIMHAPURI UNIVERSITY: NELLORE …schoolofcommerce.co.in/Syllabus/VIKRAMA SIMHAPURI...VIKRAMA SIMHAPURI UNIVERSITY: NELLORE First B.Com., PART – II : Paper – I FINANCIAL

Code No: 12011

VIKRAMA SIMHAPURI UNIVERSITY: NELLORE First B.Com.,

PART – II : Paper – I FINANCIAL CCOUNTING Syllabus from the academic year 2010-11

P.P.W. – 6 HOURS Max Marks =70+30 ------------------------------------------------------------------------------------------------------------------------

Paper 101 P.P.W. – 6 HOURS Max.Marks =70+30 UNIT1: Introduction to Accounting: Need for Accounting – definition, features, objectives, functions, systems and bases and scope of accounting - Book keeping and Accounting - Branches of Accounting - Advantages and l imitat ions-basic terminology used- – Accounting concepts and conventions – Classif ication of accounts -rules of double entry book keeping – Identification of financial transactions- Journalizing – Posting to Ledgers, Balancing of Ledger Accounts. UNIT 2: Subsidiary Books and Bank Reconciliation Statement: Sub Division of Journal – Preparation of Subsidiary Books including different types of cash books – Simple cash book, cash book with cash and discount columns, cash book with cash, discount and bank columns, cash book with cash and bank columns and petty cash book. Bank Reconciliation Statement – Need – Reasons for difference between cash book and pass book balances – Problems on favourable and over draft balances. UNIT 3: Trial Balance, Final Accounts; Errors and Rectification. Trial Balance: meaning, objectives, methods of preparation - Final Accounts: Meaning, features, uses and preparation of Manufacturing, Trading Account, Profit & Loss Account and Balance Sheet-Adjusting and Closing entries. Errors and their Rectif ication - Types of Errors - Rectification before and after preparations of final Accounts - Suspense Account- Effect of Errors on Profit. UNIT 4: Consignment and Joint Ventures: Consignment - Features, Terms used Proforma invoice - Account sale Delcredere commission -Accounting treatment in the books of the consignor and the consignee - Valuation of consignment stock - Normal and abnormal Loss - Invoice of goods at a price higher than the cost price. Joint ventures -features-difference between joint venture and consignment, Accounting Procedure – Methods of keeping records for Joint venture accounts-method of recording in co ventures books-separate set of books method. UNIT 5: Depreciation - Provisions and Reserves: Meaning of Depreciation - Causes- objects of providing for depreciation -Factors affecting depreciation - Accounting Treatment- Methods of providing depreciation - Straight line method - Diminishing Balance Method – Annuity method. Provisions and Reserves – Preparation of provision for bad debts accounts – Provision for discount on debtors account – Provision for discount on creditor’s account – Provision for repairs and renewals account. Prescribed Text Book: Accountancy I – S.P. Jain & K.L Narang – Kalyani Publishers Suggested Readings:

1. Principles and Practice of Accounting R.L. Gupta & V.K. Gupta, Sulthan Chand &sons

2. Accountancy – I Tulasian Tata Mcgraw Hill Co

3. Financial Accounting – Dr.V.K.Goyal Excel Books 4. Introduction to Accountancy T.S.Grewal S.Chand and

CO

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The following is the blue print of instructions to the paper setter: SECTION – A : (Theory only) Ten questions should be given at two from each unit. SECTION – B : (Problems only)

UNIT NO TOPIC QUESTIONS TO BE SET UNIT - I Classification of accounts One problem Journal entries One problem UNIT - II Subsidiary Books including Cash Book One problem Bank reconciliation Statement One problem UNIT - III Final accounts One problem Rectification of errors One problem UNIT - IV Consignment accounts One problem Joint venture accounts One problem UNIT - V Depreciation One problem Reserves and Provisions One problem

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(12011)

THREE YEAR B.COM. DEGREE EXAMINATION

FIRST YEAR DEGREE EXAMINATION

PAPER I – FINANCIAL ACCOUNTING MODEL QUESTION PAPER

Time: 3hrs Max.

Marks :70

SECTION – A

Answer any FIVE questions. Each question carries 2 marks 5 x 2 = 10

1. (a) Dual aspect concept.

(b) What is Accounting Process?

(c) What is a contra entry?

(d) How can you classify the accounts?

(e) What do you mean by journal proper?

(f) Differentiate cash discount and trade discount.

(g) What is suspense account?

(h) Explain errors disclosed by the trail balance.

(i) Normal and abnormal loss.

(j) Sinking fund account.

SECTION – B

Answer any FIVE questions, choosing ONE from each Unit.

Each question carries 1 2 marks. 5 x 12 = 60

UNIT - I

2. Journalise the following Transactions :

2010

Jan 1 Mohan Lal commenced business with Rs.1,00,000 as capital

" 3 Purchases furniture Rs.20,000

" 5 Sold goods to Kumar Rs.15,000

" 6 Purchased goods from Lakshman Rs.9,800 Trade discount 2 percent

" 8 Purchased Machinery Rs.30,000

" 10 A Loan of Rs.2,50,000 taken from bank

" 11 Cash withdrawn for personal use Rs.5,500

" 15 Goods returned to Lakshman Rs.500

" 19 Paid notary charges Rs.560

" 21 Cash received from Kumar Rs.14,550 in full settlement

" 24 Commission received from Durga Rs.1,000

" 26 Paid to Lakshman by cheque for final settlement

" 29 Paid rent to house owner Rs.2,000

" 31 Outstanding salaries to staff Rs.10,000

(Or)

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3. Classify the following accounts into personal, real and nominal :

(a) Trading account.

(b) Fuel and power.

(c) Discount received.

(d) Capital introduced.

(e) Rent paid.

(f) Incomes received in advance.

(g) Bills payable.

(h) Patents.

(i) Brokerage and commission.

(j) Drawings.

(k) Insurance premium.

(l) Machinery.

UNIT - II

4. Prepare a three Column Cash Book :

2010

`May 1 Cash in hand Rs.2,530 and cash at bank Rs.1,450

" 2 Received cash from Devi & Co Rs.2,950 and allowed discount Rs.50

" 5 Paid into bank Rs.2,800

" 9 Paid to Bangaru & Co. by cheque Rs.935 in full settlement of their account for Rs.950

" 12 Sanjay enterprises paid directly into our bank account Rs.1,700

" 15 Paid to Hansraj & Co. by cheque for cash purchase of furniture Rs.1,835

" 18 Received a cheque for interest on investment which was sent to bank for collection for

Rs.350

" 20 Draw a cheque for personal use Rs.1,000

" 23 Received for cash sales from Lotus & Co. a cheque for Rs.200 and cash Rs.875

" 25 Gave donation by cheque to Shishu Vihar Rs.1,116

" 28 Lotus & Co's cheque paid into Bank

" 30 Paid salaries Rs.450 and rent Rs.225 by cheque

(Or)

5. On the basis of the following information prepare a bank reconciliation statement of Mr. Suresh as on

31.03.2010.

(a) Bank balance as per cash book on 31.03.10 – Rs.41,000.

(b) Cheques issued but not presented for payment – Rs.6,000.

(c) Cheques deposited but not get collected by the bank – Rs.5,250.

(d) As per standing instructions, the bank paid an insurance premium Rs.1,200 and calls on shares

Rs.1,800, which were not entered in the cash book.

(e) There is a credit in the pass book for Rs.5,000, being cash directly paid by Mr. Mahesh, a customer.

(f) Dividend of Rs.2,000 was collected by bank and bank charges Rs.250 entered in pass book only.

UNIT - III

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6. Prepare Trading and Profit and Loss account for the year ending 31st December, 2010 and balance sheet as

on that data from the following Trail Balance :

Debit Balance Rs. Credit Balance Rs.

Drawings 12,000 Capital 98,600

Interest on loan 450 Sundry Creditors 60,000

Cash in hand 1,100 Bills payable 12,500

Cash at bank 17,500 9% loan (taken 1.1.2010) 10,000

Furniture 18,000 Provision for doubtful debts 2,000

Plant and machinery 30,000 Sales 3,28,000

Stock at commencement 60,000 Discount received 5,100

Purchases 2,31,000

Manufacturing expenses 30,000

Salaries 17,300

Rent and taxes 4,800

Discount allowed 6,800

Insurance 600

Repairs 1,800

Bad debts 4,100

Sundry expenses 4,800

Sundry Debtors 68,000

Bills Receivable 7,950

5,16,200 5,16,200

Adjustments :

(a) Closing stock was Rs.1,18,500.

(b) Provision for doubtful debts is to be maintained at 5% on Sundry debtors.

(c) Insurance prepaid Rs.300

(d) Charge 5% interest on capital.

(e) Depreciate plant and machinery by 10% and furniture by 15%.

(f) The manager is entitled to a commission of 10% on the net profit charging such commission.

(Or)

7. There is a difference in the Trial Balanced prepared on 31st December, 2008. After showing the difference

in suspense account and preparing final accounts, the profit is found to be Rs.9,650. On verification the

following errors are detected. Pass journal entries to rectify the errors, find out the difference in the Trail

Balance and also the correct profit.

(a) A discount of Rs.37 allowed to a customer is debited to his account as Rs.73.

(b) The total of sales book is overcast by Rs.100.

(c) A purchase of goods worth Rs.490 is posted to general expenses account.

(d) A payment of Rs.150 to proprietor’s son is posted to general expenses account.

(e) Goods worth of Rs.300 returned by a customer entered in returned outwards book.

(f) A discount of Rs.50 received from a supplier not shown in the discount column of the cash book

though it is posted to his account.

UNIT - IV

8. Harilal of Mumbai consigned 100 cycles to Hyder Ali of Hyderabad. The cost of each cycle was Rs.2,000.

Harilal paid packing charges Rs.12,500. Hyder Ali paid Rs.5,000 for freight and Rs.2,500 for godown rent.

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Hyder Ali is entitled to a commission of 5% on gross sales. He sold 50 cycles at Rs.2,500 each for cash and

30 cycles at Rs.2,750 each on credit. Hyder Ali could not recover Rs.2,750 from a debtor. The consignee is

not getting any delcredre commission. Hyder Ali sent the account sales along with a cheque for the amount

due to Harilal. Prepare the necessary ledger accounts in the books of both the parties.

(Or)

9. A and B entered into a joint venture sharing profit 3/5 and 2/5. A is to purchase timber and forward it to B.

A purchased timber worth Rs.20,000 and paid Rs.2,000 as expenses. B received the supplied timber and

immediately accepted A’s draft for Rs.16,000. A got it discounted for Rs.15,750. B disposed of the timber

for Rs.32,000. He has to spend Rs.700 for fir insurance and Rs.600 for rent. Under agreements he is entitled

to a commission of 5% on sales. Give ledger account in the books of A.

UNIT - V

10. Maruthi Ltd., bought a machine for Rs.60,000 on 1.1.2006. They depreciated the same at 10% under the

written down value method. On 1.1.2009 they wanted to change the method of depreciated from

diminishing balance method to straight line method without changing the rate. Show the asset account from

2006 to 2009.

(Or)

11. A trader’s book showed Sundry Debtors as Rs.1,00,000 as on the 31st December, 2006. He decided to open

a provision for doubtful debts account at 5% on the debtors.

During the year 2007 bad debts amounted to Rs.8,000. His sundry debtors amount as on the 31st December,

2007 was Rs.3,00,000 he wanted to continue maintaining a provision for doubtful debts account at 5% on

debtors.

During the year 2008 his bad debts amounted to Rs.3,000. His sundry debtors amount as on the 31st

December, 2008 was Rs.2,00,000 he desired to continue the policy of maintaining a provision account at

5% on debtors.

Show the journal entries and the necessary ledger accounts and also show these items appear in the final

accounts during the 3 years period.

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Code No: 12021

VIKRAMA SIMHAPURI UNIVERSITY: NELLORE

First B.Com.,

PART – II : Paper – II BUSINESS ECONOMICS Syllabus from the academic year 2010-11

P.P.W. – 4 HOURS Max Marks =70+30

----------------------------------------------------------------------------------------------------------------------

Objective: To facilitate the students to learn the concepts of economics and apply them in real life situations.

Unit I: Introduction Economic and Non-Economic Activities—Business Economics -Meaning—Definitions--micro and macro economics-methods of economics-positive and normative—Utility-cardinal utility analysis -Law of diminishing marginal utility- Ordinal utility analysis: Properties of indifference curves and consumer’s equilibrium with the help of indifference curve analysis. Lab Work: Preparation of Marginal utility schedule and indifferent schedule.

Unit II: Demand and Supply Demand-meaning, determinants of demand, types of demand, law of demand, individual demand and Market Demand, demand function, properties of demand curve, income effect and substitution effect-exceptions to the law of demand—Elasticity of demand-price elasticity, meaning, types and measurements of price elasticity -income elasticity- cross elasticity-Supply-law of supply-determinants of supply. Lab Work: Preparation of Demand schedule and measurement of point elasticity of demand.

Unit III: Production and Costs Production function— Factors of function - Distinction between short-run and long-run—Production with one variable input-relationship between total, marginal and average production functions-law of variable proportion-scale of production-economies and diseconomies of scale—Cost of production-cost function—short-run total and average costs—long-run total and average cost Breakeven Analysis uses and limitations. Lab Work: Preparation of breakeven chart and finding BEP, P/V ratio and M/S.

Unit IV: Markets Structure and Price Determination Market structure—characteristics—perfect competition-characteristics-equilibrium price—profit maximizing output in the short and long-run—Monopoly-characteristics-profit maximizing output in the short and long run-defects of monopoly—monopolistic competition-characteristics—product differentiation-profit maximizing price and output in the short and long-run—Oligopoly-characteristics-price rigidity-the kinked demand curve. Lab Work: Preparation of combined demand and supply schedule for finding equilibrium price.

Page 8: VIKRAMA SIMHAPURI UNIVERSITY: NELLORE …schoolofcommerce.co.in/Syllabus/VIKRAMA SIMHAPURI...VIKRAMA SIMHAPURI UNIVERSITY: NELLORE First B.Com., PART – II : Paper – I FINANCIAL

Code No: 12021

Unit V: National Income, Trade Cycles and International Trade National Income—definition-meaurement—GDP-meaning—fiscal deficit—Concepts of

Economic Liberalistion, privatization, Globalisation—WTO—objectives—agreements—functions—Trade cycles-meaning-phases-consequences-remedies—International Trade-Balance of payments. Lab Work: Prepare concepts of national income like GNP, NNP, GDP and NDP etc., SUGGESTED BOOKS: Aryasri and Murthy: Business Economics, Tata Mcgraw Hill Deepashree: General Economics, Tata Mcgrawhill HL Ahuja Business Economics, S.Chand KPM Sundaram: Micro Economics Mankiw: Principles of Economics, Cengage Mithani: Fundamentals of Business Economics, Himalaya Adhikary: Business Economics Excel Books Raj Agarwal: International Trade Lab work for 30 marks: Practical: 10 marks, Viva-Voce: 10 Marks and Record: 10 marks.

Page 9: VIKRAMA SIMHAPURI UNIVERSITY: NELLORE …schoolofcommerce.co.in/Syllabus/VIKRAMA SIMHAPURI...VIKRAMA SIMHAPURI UNIVERSITY: NELLORE First B.Com., PART – II : Paper – I FINANCIAL

Code No: 12031

VIKRAMA SIMHAPURI UNIVERSITY: NELLORE

First B.Com.,

PART – II : Paper – II BUSINESS ORGANIZATION AND MANAGEMENT Syllabus from the academic year 2010-11

P.P.W. – 5 HOURS Max Marks =70+30

---------------------------------------------------------------------------------------------------------------------- Objective: To facilitate the students to learn the concepts of business organization and management. Unit :1 Fundamental Concepts: Concepts of business, trade, industry and commerce- Business – features of business, Trade – Classification- Aids to Trade – Industry- Classification – Commerce- Relationship between trade, industry and commerce- Business Organization-Concept- – Functions of Business. Entrepreneur – Meaning-Characteristics of Entrepreneurs – Types of Entrepreneurs – Functions of an entrepreneur - Steps to start Enterprise.

Lab Work: The students are expected to go through project reports. Unit:2 Forms of Organization, Sole Proprietorship, Partnership and Joint Hindu Family: Business Organization – Forms of Business Organization – Classification – Factors influencing the choice of suitable form of organization. Sole Proprietorship -Meaning –Characteristics – Advantages and disadvantages – suitability. Partnership – Meaning –Characteristics –Kinds of partners- Registration of partnership – Partnership deed – Rights and obligations of partners - Joint Hindu Family Business – Characteristics – Advantages and limitations. Lab Work: The students are expected to go through partnership deed and prepare a simple partnership deed.

Unit 3: Company: Company – Meaning – Characteristics –Advantages - Kinds of Companies – Difference between private and public companies –Promotion of A Company: Promotion –Stages-Promoters –Characteristics –Registration –Capital subscription – Commencement of Business – Preparation of Important documents – Memorandum of Association – Significance – Clauses – – Articles of Association – Contents –– Prospectus – Contents – Statement in lieu of Prospectus.

Lab Work: The students are expected to go through a memorandum of association, articles of association and prospectus. As a group they are expected to prepare a model prospectus. Unit: IV: Management, Planning and Decision Making Management- Meaning – Significance- Management Vs Administration – Functions of management – Levels of Management – Skills of management –Leadership-Leader Vs Manager-Traits of successful Leaders- Fayol’s Principles of Management. Planning – Meaning – Significance –Types of Plans – Decision making – Steps in Process Decision making process Lab Work: The students are expected to prepare a small note of the skills of management required to manage the organization of their choice.

Page 10: VIKRAMA SIMHAPURI UNIVERSITY: NELLORE …schoolofcommerce.co.in/Syllabus/VIKRAMA SIMHAPURI...VIKRAMA SIMHAPURI UNIVERSITY: NELLORE First B.Com., PART – II : Paper – I FINANCIAL

Code No: 12031 Unit 5: Organizing Organizing – meaning - Organization – Features – principles of organization- Elements of organizations – Line and staff organization and organization chart. Delegation of authority – meaning - Elements – Principles – Types – Difficulties in delegation – Guidelines for making delegation effective Centralization – Decentralization –Meaning – Differences between delegating and decentralization Lab Work: The students are expected to go through the organization structures of a few organizations and prepare an organization structure for a small unit. The students are expected to prepare a small project report on how to start a small industry unit of their choice incorporating various aspects learned in this subject. SUGGESTED BOOKS:

Bhatia RC: Business Organization and Management, Ane Books Talloo : Business Organisation and Management. Tata RK Sharma and Shashi K.Gupta: Industrial Organization and Management, Kalyani CB Gupta : Industrial Organization and Management Aryasri and Murthy : Industrial Organization and Management, Tata Govindarajan and Natarajan : Principles of Management, Prentice Hall RK Sharma and Shashi K.Gupta: Industrial Organization and Management, Kalyani CB Gupta : Industrial Organization and Management, Sultan Chand Bhushan Y K: Business Organization and Management, Sultan Chand Surendar and Madhavi : Industrial Organization and Management, Himalaya Sherlekar: Business Organization and Management, Himalaya Robins S P: Management, PHI Rao VSP: Management, Excel Gupta CB: Entrepreneurship Development in India, Sultan Chand Prasad L M: Management, Sultan Chand Subba Rao P: Management and Organizational Behavior, Himalaya Dubrin: Essentials of Management, Cengage Satyaraju: Management, PHI Moshal : Organization and Management, Galgotia Kumkum Mukhrjee: Principles of Management, Tata Chandra Bose: Principles of Management, PHI James F. Stoneir: Management, PHI Lab work for 30 marks: Practical: 10 marks, Viva-Voce: 10 Marks and Record: 10 marks.

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Code No: 12041

VIKRAMA SIMHAPURI UNIVERSITY: NELLORE

First B.Com.,

PART – II : Paper – II COMPUTER FUNDAMENTALS AND OFFICE AUTOMATION (Common for B.Com, B.Sc. & B.A. Computer Applications) Syllabus from the academic year 2010-11

P.P.W. – 5 HOURS Max Marks =70+30

---------------------------------------------------------------------------------------------------------------------- UNIT – I

An Overview of Computer System : Parts of a Computer – The Processor , Memory , Input and Output devices , Storage , and Software. Types of Computers : Super Computers , Mini Computers , Work stations, Micro / Personal Computers – Desktop models, Laptop Computers , Handheld computers. Input Devices : The Keyboard , The mouse, The track ball, Scanner. Output Devices : Monitors – CRT monitors , Flat Panel Monitors ; PC projectors , Sound Systems ; Hard copy devices – Dot matrix printers , Ink Jet Printers , Laser Printers , Plotters.

UNIT – II

Processing Data : Data representation, and Data processing in a computer , Connecting computer to other devices , Serial and Parallel ports , SCSI , MIDI , and other specialized expansion ports, Expansion slots and boards. Storing Information in a Computer : Magnetic Disks – hard disk , Floppy disk, Optical Storage devices – CDROM , DVD ROM , CD – Recordable , CD – Rewritable. Operating System Basics : Introduction , The functions of an operating system – The user interface , Running programs, Managing files, Managing hardware. PC Operating Systems : Microsoft Windows XP , Windows 2000 , UNIX / LINUX , MS-DOS.

UNIT – III

Office Automation : Organization of an Office, Nature of Office work , The definition and need for office automation. Document Preparation : Word processing , Various office equipment that help in document preparation, Introduction to document storage and retrieval. Communication Systems : Communication requirements in an office , Voice communication – Telephone, Intercom ; Data Communication – LANs and WANs. Decision Support Systems : Introduction , Spread sheet , Graphics . Integrated Office Systems : Introduction , Work station , Communication , Office automation organization and management , How to manage innovations in the Office, Benefits of office automation.

UNIT – IV

Introduction to MS Office Applications : Starting an Application , Creating , Opening, and Saving documents, Printing an office document. MS Word : Introduction , Entering and editing text , Formatting text and pages, Creating tables , Special Word techniques – Printing envelopes, using mail merge, using object linking and embedding feature. MS Publisher : Introduction , Creating letter heads, Business cards, Greeting cards , and banners. MS Excel : Introduction , Entering data and formulae, Structuring the Work sheet, Formatting the sheet, Using Excel charts.

UNIT – V

MS Power Point : Introduction , Building a presentation , Outlining the presentation , Creating the text and chart slides , Formatting charts, Customizing a presentation, Drawing on slides , Creating slide shows. MS Access : Introduction , Creating Databases, Tables , and Forms; Working with records , Using Queries , Creating reports. MS Outlook : Introduction , Reading and Sending messages, Managing the mail box, Keeping a contacts list, Scheduling tasks and Meetings.

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Code No: 12041 TEXT BOOKS :

1. Peter Norton , Introduction to Computers , 4th Edition , Tata McGraw – Hill , 2001 . 2. Baja K K , Office Automation , MacMillan India Ltd, 1996. 3. Steve Sagman, Microsoft Office XP for Windows , Pearson Education Asia , 2002. 4. Jennifer Fulton, Microsoft Office 2000 Cheat Sheet, Prentice-Hall of India, 1999.

REFERENCE BOOKS : 1. Leon A and Leon M, Computers for Everyone , Leon Vikas , 2001 . 2. Turban E, Rainer R K , and Potter R E , Introduction to Information Technology , John Wiley &

Sons , 2000. 3. Windows XP Home Edition Complete , BPB Publications, 2001. 4. Raghav Bahl , Exploring Microsoft Office XP , Cyber Tech, 2001 . 5. Sanjay Saxena , MS Office 2000 for Everyone, Vikas Publishing , 2001. 6. Leon A and Leon M, Introduction to Computers with MS-Office 2000, Tata McGraw – Hill ,

2002. 7. Laurie Ulrich, Teach Yourself Microsoft Office 2000 in 21 Days, Tech Media , 2002.

PRACTICAL – I : OFFICE AUTOMATION LABORATORY Practicals / week : 3 periods Sessional Marks : 10 University Exam : 3 Hrs University Exam. Marks : 40

The experiments are based on the syllabi of the theory paper Computer Fundamentals and

Office Automation and are as given below : 1. MS Word 2002 -- 8 assignments 2. MS Publisher 2002 -- 4 assignments 3. MS Excel 2002 -- 6 assignments 4. MS Power Point 2002 -- 6 assignments 5. MS Access 2002 -- 8 assignments 6. MS Outlook 2002 -- 4 assignments

-x-x-x-x-

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Code No: 12051

VIKRAMA SIMHAPURI UNIVERSITY: NELLORE

First B.Com., PART – II : Paper – II FUNDAMENTALS OF INFORMATION TECHONOLOGY

(Common for B.Com, B.Sc. & B.A. Computer Applications)

Syllabus from the academic year 2010-11 P.P.W. – 5 HOURS Max Marks =70+30 ----------------------------------------------------------------------------------------------------------------------

Objective: To impart basic knowledge about computer with application of various packages.

Unit – I : Introduction to computers: Definition, Characteristics and limitations of computers - Elements of Computers - Hardware - CPU - Primary and Secondary memory - Input and Output devices. IT enabled services - BPO, KPO, Call centers. Modern communications: (Concepts only)- communications – FAX, Voice mail, and information services – E Mail – Creation of email id - group communication – Tele conferencing – Video conferencing – File exchange – Bandwidth – Modem – Network Topologies – Network types LAN, MAN, WAN and their architecture – Dial up access

Unit – II :

Operating System and Windows: Operating Systems: Meaning, Definition, Functions and Types of Operating Systems - Booting process – Disk Operating System: Internal and External Commands – Wild Card Characters – Computer Virus, Cryptology. Windows operating system - Desktop, Start menu, Control panel, Windows accessories .

Unit – III :

MS Office I : MS Word : Word Processing : Meaning and features of word processing – Advantages and applications of word processing - Parts of MS Word application window – Toolbars – Creating, Saving and closing a document – Opening and editing a document - Moving and copying text – Text and paragraph formatting, applying Bullets and Numbering – Find and Replace – Insertion of Objects, Date and Time, Headers, Footers and Page Breaks – Auto Correct – Spelling and Grammar checking – Graphics, Templates and wizards - Mail Merge : Meaning, purpose and advantages – creating merged letters, mailing labels, envelops and catalogs- Working with Tables – Format Painter. MS EXCEL : Features of MS Excel – Spread sheet / worksheet, workbook, cell, cell pointer, cell address etc., - Parts of MS Excel window – Saving, Opening and Closing workbook – Insertion and deletion of worksheet – Entering and Editing data in worksheet – cell range – Formatting – Auto Fill –Formulas and its advantages – References : Relative, absolute and mixed – Functions: Meaning and Advantages of functions, different types of functions available in Excel – Templates –Charts – Graphs – Macros : Meaning and Advantages of macros, creation, editing and deletion of macros – Data Sorting, Filtering, validation, Consolidation, Grouping, Pivot Table and Pivot Chart Reports.

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Code No: 12051

Unit – IV :

MS Office II : MS Access - Data, Information, Database, File, Record, Fields- Features, advantages and limitations of MS Access – Application of MS Access – parts of MS Access window – Tables, Forms, Queries and Reports – Data validity checks – ( Theory with simple problems) MS PowerPoint: Features, advantages and application of Ms Power point – Parts of MS Power point window – Menus and Tool bars – Creating presentations through Auto content wizard, Templates and manually – slide show – saving, opening and closing a Presentation – Inserting, editing and deleting slides –Types of slides - Slide Views- Formatting –Insertion of Objects and Charts in slides- Custom Animation and Transition. Multimedia : Meaning, purpose, Usage and application – Images, Graphics, sounds and music – Video presentation devices – Multimedia on web.

Unit- V : Internet & E commerce Services available on internet - WWW - ISP. E commerce : Meaning ,advantages and limitations, applications of E commerce - trading stocks online, ordering products / journals / books etc., online, travel and tourism services, employment placement and job market, internet banking, auctions, online publishing, advertising-Online payment system..(including practicals) Lab Work:

MS DOS MS WINDOWS MS WORD MS EXCEL MS ACCESS MS POWERPOINT INTERNET AND E COMMERCE PRACTICALS

References: 1. Information Technology : Dennis P. Curtin, McGraw Hill International 2. Fundamentals of Computers : P. Mohan, Himalaya Publishing House 3. Fundamentals of Computers : Atul Kahate, Tata McGraw Hill 4. Fundamentals of Computers : V. Srinivas, Kalyani Publications 5. MS Office : Sanjay Saxsena 6. MS Office : BPB Publications 7. E commerce : CSV Murthy,Himayalaya Publishing House 8. Raymond Green Law : Fundamentals of theInternet,Tata Mc Graw Hill 9. Efraim Turban : Electronic Commerce,Pearson Education 10. E-Commerce,E-Business :C.S.Rayudu ,Himalaya Publishing House 11. Understanding Computers : Morley, Cengage 12. Dhiraj Sharma : Foundation of IT – Excel books. 13. Fundamentals of : Deepak Bharihanke, Excel Information Technology Lab work for 30 marks: Practical: 10 marks, Viva-Voce: 10 Marks and Record: 10 marks.

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