KAKARAPARTI BHAVANARAYANA COLLEGE …€¦ · - Line organsiation, Staff organisation, Line and...

IS8 KAKARAPARTI BHAVANARAYANA COLLEGE (AUTONOMOUS) (Sponsored by S.K.P.V.V.Hindu High Schools’ Committee)

Kothapeta, Vijayawada (An Autonomous College in the Jurisdiction of Krishna University)

ISO-9001-2008 CERTIFIED INSTITUTION NAAC “A”

System Approach to Management CB BCSAM101 2017-2018 BCA

SEMESTER- I System Approach to Management

Unit – I:The Basis of Management theory and Science

Meaning and Definition of Management –Nature and scope – Principles – Functions –

Advantages and limitations – Management as Art and Science - Management By

Objectives(MBO)

Unit-II: The systems approach to Management

The systems approach to Management- The functions of Managers–Functional Areas

– Finance, Marketing, HRD, Operations using Systems Approach – Interface –

Environment.

Unit – III: Planning Planning – Objectives – Different types of plans – Importance of

limitations - Strategies .

Unit – IV Decision making

Decision Making – Decision Makingprocess– Types of Decisions - The systems

approach & decision making.

Unit – V:Organisation theory

Organization structure – organizing – Departmentalization-types –Organisation-types

- Line organsiation, Staff organisation, Line and Staff organisation-Conflicts –

Centralization VsDecentralization – Making organization effective organization.

I

KAKARAPARTI BHAVANARAYANA COLLEGE (AUTONOMOUS) (Sponsored by S.K.P.V.V.Hindu High Schools’ Committee)





Time: 3 Hrs. Max.

Marks: 75 Model Question Paper

SECTION-A(ShortAnswerQuestions)

(Instructions tothe papersetter:Set minimumONEquestionfromeach unit,maxEightfromall.)

Answer any FIVE of the following Questions: 5X5=25M

1. What is systems Approach to Management? Explain.

2. Is Management an art?

3. What are the objectives of Management?

4. Authority and power.

5. Explain the concept of planning.

6. “M.B.O” Explain.

7. What do you mean by delegation of Authority?

8. Distinguish between formal and Informal organization.

SECTION-B(Essay Questions)

(Instructions tothe papersetter:Setminimumtwoquestionsfromeach unit,eitherorinternal choice) Answer All of the following questions. 5X10=50M

9. a) Explain the functions of Management

(OR)

b) Describe the Fayol’s principles of Management.

10. a) What are the Levels of Management? Explain

(OR)

b) Explain the branches of Management.

11.a) Define planning. Explain the importance of planning.

(OR)

b) Explain the types of plans

12. a) What is decision making ? Discuss the process of Decision making.

(OR)

b) Explain various types of Decisions.

13. a) What is meant by organization? Explain the principles of organization.

(OR)

b) Discuss the Merits and demerits of Line Organisation.

S8 KAKARAPARTI BHAVANARAYANA COLLEGE (AUTONOMOUS) (Sponsored by S.K.P.V.V.Hindu High Schools’ Committee)




SEMESTER- II System Approach to Management

Unit 1:

Individual behavior:

Behaviour individual- perception- personality-job satisfaction- learning and

behavioural management- group dynamics – interpersonal effectiveness.

Unit 2:

Human resource management:

Hr planning- staffing- recruitment- selection- systems approach to human

resource management.

Unit 3:

Training and development:

Training and development of human resources- change- conflict-

performance- appraisal- motivation- morale- leadership-communications.

Unit 4:

Controlling process:

The system and process controlling – steps in controlling process-

importance and limitations- control as a feedback system.

Unit 5:

Management and information technology:

Budgets-types-budgetary control- modern controlling techniques-

information technology-uses of computers in handling information-

challenges created by information technology.

KAKARAPARTI BHAVANARAYANA COLLEGE (AUTONOMOUS) (Sponsored by S.K.P.V.V.Hindu High Schools’ Committee)



System Approach to Management CB SAM201 2017-2018 BCA


Time: 3 Hrs.

Max.Marks: 75 Model Question Paper


Answer any 5 of the following 5x5=25m

1) HRM

2) Motivation

3) Communication

4) Recruitment

5) Information technology

6) Perception

7) Leadership

8) Training

Section B

Answer the following 5x10=50m

9A) discuss the need and limitations of HRM.

Or

b) discuss various modern techniques of controlling.

10)a) explain the barriers of communication.

Or

b) What is meant by recruitment? What are the various sources of recruitment?

11)a) What do you understand by selection process? Discuss various steps involved in it?

Or

b) Explain various types of leadership styles.

12)a)Explain the systems approach to HRM.

Or

b) Explain various steps in controlling process.

13)a) Write about the training and development of human resources.

Or

b) Explain the process staffing.

secA)

KAKARAPARTI BHAVANARAYANA COLLEGE (AUTONOMOUS)

(Sponsored by S.K.P.V.V.Hindu High Schools’ Committee)

Kothapeta, Vijayawada

(An Autonomous College in the Jurisdiction of Krishna University)

ISO-9001-2008 CERTIFIED INSTITUTION

NAAC “A”

Commerce CBFA101 2017-2018 B.Com(Gen, TP, Comp)

W.e.f:2017-18

Financial Accounting-1

90HOURS

SEMESTER –I SYLLABUS

Leaning Objectives

Students will demonstrate their knowledge of the fundamental and technical concepts

of accounting.

Students will demonstrate critical-thinking and problem-solving skills.

Students will demonstrate skills in oral and written communications.

Course Outcomes

Recognize and understand ethical issues related to the accounting profession.

Prepare financial statements in accordance with Generally Accepted Accounting

Principles.

Unit-I –18hrs

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: 18hrs

Subsidiary Books: Types of Subsidiary Books - Cash Book, Three-column Cash Book- Petty

cash Book (Problems).

Unit-III: 18hrs

Trail Balance and Rectification of Errors: Preparation of Trail balance - Errors – Meaning –

Types of Errors – Rectification of Errors (Problems)

Unit-IV-18hrs

Bank Reconciliation Statement: Need for bank reconciliation - Reasons for difference

between Cash Book and Pass Book BalancesPreparation of Bank Reconciliation Statement-

Problems on both favorable and unfavourable balances.

Unit -V: 18hrs

Final Accounts: Preparation of Final Accounts: Trading account – Profit and Loss account –

Balance Sheet – Final Accounts with adjustments (Problems).

References: 1. T.S.Reddy& A. Murthy, Financial Accounting ,Margham Publications

2. R L Gupta & V. K Gupta, Principles and Practice of Accounting, Sultan Chand & Sons

3. S.P. Jain & K.L Narang, Accountancy-I, Kalyani Publishers 4.Tulasian, Accountancy -I,

Tata McGraw Hill Co. 5. V.K.Goyal, Financial Accounting, Excel Books 6. K. Arunjyothi,

Fundamentals of Accounting; Maruthi Publication


(Sponsored by S.K.P.V.V.Hindu High Schools’ Committee)

Kothapeta, Vijayawada

(An Autonomous College in the Jurisdiction of Krishna University)

ISO-9001-2008 CERTIFIED INSTITUTION

NAAC ‘A’ Grade

Commerce CBFA101 2017-2018 B.C.A

SEMESTER –I MODEL PAPER PAPER-1

Fundamentals of Accounting - I

Time : 3 hrs. Max.

Marks :75

SECTION – A

Answer any FIVE of the following questions.

5 X5= 25 M

1. What are the differences between Book – Keeping and Accounting?

2. Explain the types of Accounts with Rules and examples.

3. Distinguish between Trade Discount and Cash Discount.

4. Discuss about Debit Note and Credit Note.

5. What are the types of Subsidiary Books? Explain.

6. What are the advantages of Bank Reconciliation Statement?

7. What are the Features of a Bill of Exchange?

8. Explain Types of Errors.

SECTION – B

Answer ALL of the following questions. 5 x

10 = 50M

9. (a) Journalise the following transactions

2015

March 1 Started business with cash Rs. 99,000

March 1 Paid into Bank Rs. 35,000

March 2 Bought goods for cash Rs. 15,000

March 3 Purchased furniture Rs. 7,500

March 4 Drew cash from Bank Rs. 10,000

March 5 Cash paid to RajuRs. 5,000

March 6 Sold goods for cash Rs. 45,000

March 8 Sold goods to Kumar Rs. 8,000

March 9 Paid for Electric charges Rs. 100

March 10 Paid Rent by a chequeRs. 5,000

[OR]

(b) Prepare a Journal for the following transactions:

2015

May 1 Sri Ram commenced his business with a capital of Rs. 3,00,000

May 2 Deposited in Bank Rs. 1,00,000

May 3 Bought goods for cash Rs. 18,000

May 4 Paid commission to ‘R’ Rs. 500

May 5 Goods worth Rs. 500 given as charaity

May 7 Sold goods for cash Rs.25,000

May 7 Purchased goods from Ramana Rs.17,800

May 8 Paid for wages Rs.9,500

May 9 Withdrew cash for personal use Rs. 5,000

May 10 Goods return to Ramana Rs.1,500

10. (a) Enter the following transactions in suitable subsidiary books.

2014 Rs.

Oct 01 Purchased goods from Venkatesh 17,500

Oct 03 Sold goods to Sachin 33,700

Oct 04 Returned goods to Venkatesh 1,800

Oct 05 Bought goods from Suresh 16,500

Oct 06 Goods returned by Sachin 2,100

Oct 07 Goods sold to Mohan 27,400

Oct 08 Returned goods to Suresh 1,900

Oct 09 Mohan returned goods 1,200

[OR]

(b). Prepare a Three column cash book from the following.

2015 Rs.

April 1 Cash in hand 12,500

Cash at Bank 21,400

April 2 Paid into Bank 4,500

April 3 Bought furniture and issued a cheque 3,500

April 4 Purchased goods for cash 6,200

April 5 Cash Sales 26,100

April 6 Paid for advertisements 1,200

April 7 Issued a cheque to Rao (Discount received Rs.50) 1,000

April 9 Withdrew from Bank for personal use 2,000

April 10 Received a cheque from ‘X’ (Discount allowed Rs. 100) 3,500

April 11 Paid office Rent 7,000

11. (a) Enter the following transactions in the columnar petty cash book of a cashier for the

month of

March 2015 on Imprest System.

2015

March 1 Cash received from Head Cashier Rs. 3,000

March 2 Postage Stamps 200

March 3 Coolie charges 300

March 4 Stationary purchased 100

March 5 Envelopes and Leteter – heads 300

March 6 Taxi Fare to the Manager 400

March 7 Refreshments for customers 250

March 9 Repairs to furniture 160

March 10 Cash Paid to Raju 350

[OR]

(b). From the following particulars ascertain the balance that would appear in the cash

book of Roy & Co.

as on 31st March, 2014 before and after making the necessary adjustments:

i) Overdraft as per pass book as on 31st March 2014 Rs.

3,540

ii) Cheques drawn but not presented upto 31st March 2014 Rs.

2,800

iii) Cheques paid into Bank but not cleared upto 31st March 2014 Rs.

3,900

iv) Interest on overdraft as per pass book not entered in the cash book Rs.

100

v) Insurance premium paid by the bank not entered in the cash book Rs.

400

12. (a) On 1st January, 2015, ‘A’ sold goods to ‘B’ for Rs. 6,000 and drew a bill on ‘B’ for 4

months ‘B’ accepted

the bill for Rs. 6,000 and returned it to ‘A’ who discounted it on 3rd

January, 2015

with his bank at

12% p.m. ‘B’ met his acceptance on the due date.

Pass Journal entries in the books of both the parties, i.e., Drawer and Drawee.

[OR]

(b) Shyam sold goods to Ram for Rs. 20,000 on 01.01.2015. On the same date Shyam drew

upon Ram a bill

For the amount of bill of 2 months and Ram accepted the same. On 4th

January, 2015,

Shyam discounted the bill at his bank @ 12% p.a. On the due date, Ram told Shyam

that he was not in a position to pay the full amount and requested Shyam to accept Rs.

10,000 in cash and to drew a fresh bill for the remaining amount for 2 months Shyam

agreed. The second bill was duly met. Give Journal Entries to record the above

transactions in the books of Shyam.

13. (a) Prepare Trial Balance from the following.

Rs. Rs.

Capital 24,000 Provision for doubtful debts

1,900

Drawings 4,500 Cash

6,200

Purchases 20,000 Insurance

700

Sales 30,500 Plant and Machinery

7,150

Returns inward 1,500 Bills payable

2,500

Salaries 12,200

Wages 1,550

Bad debts 1,100

Debtors 14,000

Creditors 10,000

[OR]

(b) Rectify the following Errors, Passing Rectifying Entries.

i. An amount of Rs. 600 paid for the repairs of Furniture was debited to

Furniture account.

ii. Sales Day Book was overcast by Rs. 400

iii. A Sale of Rs. 100 to Mr. X was wrongly debited to the Y A/c.

iv. General expenses of Rs. 18 were posted in the ledger as Rs. 180

v. A sale of Rs. 860 to Krishna has been credited as Rs. 680.

KAKARAPARTI BHAVANARAYANA COLLEGE

(AUTONOMOUS)

(Sponsored by S.K.P.V.V. Hindu High Schools Committee)

Kothapeta, Vijayawada – 520 001

ION NAAC B++ (80-85 GRADE POINTS)

ISO-9001-2008 CERTIFIED INSTITUTION NAAC “A” Grade

Financial Accounting – II CBFA201A 2017-2018 I B.Com (Gen, TP, Comp)

Semester– II

SYLLABUS 75 HOURS

Leaning Objectives

Students will demonstrate their knowledge of the fundamental and technical concepts

of accounting.

Students will demonstrate critical-thinking and problem-solving skills.

Students will demonstrate skills in oral and written communications.

Course Outcomes

Recognize and understand ethical issues related to the accounting profession.

Prepare financial statements in accordance with Generally Accepted Accounting

Principles.

UNIT I : FINAL ACCOUNTS

Introduction-manufacturing account-trading account-balance sheet

15 HOURS

UNIT-II :Consignment :

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.

10 HOURS UNIT – III: 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.

15 HOURS

UNIT-IV:Depreciation

Depreciation-Causes-objects of providing for depreciation – Factors affecting depreciation –

Accounting Treatment – Methods of providing depreciation – Straight line method –

Diminishing Balance Method.

15 HOURS

UNIT-V : – Provisions and Reserves :

Provisions and Reserves – Reserve Fund – Different Types of Provisions and Reserves.

20 HOURS

REFERENCE BOOKS :

1. Statistical Methods -- Gupta, S.C

2. Quantitative Techniques-I -- Chikkodi, Obul Reddy, Satyaprasad


(Sponsored by S.K.P.V.V. Hindu High Schools Committee)

Kothapeta, Vijayawada-1ISO 9001-2008 CERTIFIED INSTITON NAAC B++

(80-85 GRADE POINTS)

ISO-9001-2008 CERTIFIED INSTITUTION NAAC A GRADE

COMMERCE CBFM 201 2015-2016 I bcom gen

W.e.f.2015-16

Semester – II

MODEL PAPER

Time: 3 Hrs Max Marks :

75M


(Instructions tothe papersetter:Set minimumONEquestionfromeach unit,maxEightfromall.)

Answerany fiveofthefollowing questions

5x5=25

M

1. Explain he essential features of partnership

2. Distinguish between fixed capital Accounts and fluctuating capital accounts.

3. Explain the re-issue of Forfeited shares

4. What do you understand by calls in arrears and calls in advance?

5. GannerVs Murray.

6. Revaluation A/c Vs Realization A/c

7. Forfeiture of Shares

8. Partnership deed.

SECTION-B(Essay Questions) (Instructions tothe papersetter:Setminimumtwoquestionsfromeach unit,eitherorinternalchoice)

AnswerAllofthefollowing questions

5x10=50

M

9. a) The Balance sheet of Basic and Dasu as on 31.12.2008 is given below who share

profits and losses in

the ratio of 2 : 1

Liabilities Rs.Assets Rs.

Basic Capital 45,000 Furniture 6,000

Dasu’s 25,000 Freehold Property 20,000

General Reserve 24,000 Debtors 60,000

Creditors 16,000 Stock 12,000

Cash 12,000

1,10,0001,10,000

They agreed to admit Kasu into the Firm Subject to the following conditions

a) Kasu will bring in Rs. 21,000/- of which Rs. 9,000/- will be treated as his share of

Goodwill to be retained in the Business.

b) 50% of the general Reserve is to remain as Provision for doubtful debts.

c) Depreciation is to be provided in Furniture @ 5%

d) Closing stock is to be valued at Rs. 10,500/-

e) Kasu is entitted to due fourth share of the Profit.

Give Journal entries and Prepare the Balance sheet of the new firm .

(OR)

(P.T.O)

9. b) A and B are partners in a firm sharing profit and losses 60% and 40% respectively. That

balance sheet as

on 31.12.2008 was as follows.

Balance Sheet

Liabilities Rs. Assets Rs.

Creditors

Capital:

A 40,000

B 30,000

________

40,000

70,000

1,10,000

Cash at bank

Debtors

Stock

Plant and Machinery

2,000

25,000

40,000

43,000

1,10,000

The partners agree to take ‘C’ as a partner on the following terms.

a) That ‘C’ will pay Rs. 20,000 as capital for 40% of future profit of the firm.

b) That the assets are to be revalued before his admission. the stock be reduced to Rs. 35,000

and plant and

machinery be depreciated by 10%.

c) That a reserve of 2½% be created against debtors.

d) As the new partner is unable to pay anything for goodwill, a goodwill account be raised in

the books of the

firm for Rs. 30,000.

Show necessary journal entries, profit and loss adjustment account and the balance sheet of

the new firm.

10. a). ‘A”, ‘B’ and ‘C’ carrying on Business in Partnership were sharing in the Ratio of

3:2:1.

On 31-03-2008 the following is their Position

Sundry Creditors 13590 Plant and Machinery 15000

Reserve Fund 4200 Less : Depreciation 4000

______ 11,000

Capitals : A - 15,000 Debtors 18,000

B -10,000 Cash 7,590

C - 10,000 35,000 Buildings 17200

Less : Depreciation 1000

________ 16,200

52,790 52,790

Show the Balance sheet, after ‘B’ or Retirement on 30-06-2008. On the following terms

a) Machinery to be Appreciated by Rs. 7000

b) Provision for doubtful debts to eb made at 5%

c) Goodwill of the Firm to be valued at

d) Rs. 5000/- to be paid to ‘B’ and the Balance taken as loan @ 10% Interest.

e) average Profits for last 3 years were Rs. 6000/- p.a.

(OR)

b)Write about treatment of Goodwill at the time of admission of a partner.

11. a)The following is the Balance Sheet of Saurav and Rahul as on 31st December 2008:

Liabilities Rs. Assets Rs.

Sundry Creditors

Mrs. Surav’s Loan

Loan from Rahul

Reserve Fund

Capital Account:

Saurav

Rahul

76,000

20,000

30,000

10,000

20,000

16,000

1,72,000

Cash at Bank

Stock in Trade

Sundry Debtors 40,000

Less: Provision 2,000

_________

Furniture

Plant

Investments

Profit & Loss a/c

23,000

12,000

38,000

8,000

56,000

20,000

15,000

1,72,000

The firm was dissolved on 31.12.2008 and following was the result:

a) Saurav took over investment at an agreed value of 16,000 and to pay off the loan of Mrs.

Saurav.

b) The assets realized as under:

Stock : Rs. 10,000

Debtors : Rs. 37,000

Furniture : Rs. 9000

Plant : Rs. 50,000

The expenses were : Rs.2,200

c) The sundry creditors were paid off less 2½% discount.

d)Saurav and Rahul share profits and losses in the ratio of 3:2

Show Realisation Account, Bank Account and Partner’s Capital Accounts.

(OR)

11.b)A,B,C sharing Profits in the Ratio of 3:2:1 agreed upon the dissolution of the Firm. ‘A’

was appointed to realise the assets and Pay off the Liabilities for which he was entitled to

a remuneration of Rs. 1,000/-.

The Balance sheet of the Firm on 31-03-2007 which is the date of dissolution is as follows :

Liabilities Rs.Assets Rs.

Capitals : Machinery 40,500

A 50,000 Stock 7,500

B 20,000Investments 20,000

70,000

Creditors 18,500 Debtors 9,300

General Reserve 6,000 Less : Provision 600

8,700

C’ s Capital 11,500

Cash 6,300

94,500 94,500

The Investments are taken over by ‘A’ for Rs. 18,000/- , ‘B’ takes over the stock and

Debtors for Rs. 13,650. Machinery is sold for Rs. 55,000

Prepare Ledger Accounts to close the Books of the Firm.

12. a) . X Ltd., intend Applications for 1,00,000 shares of Rs. 10/- each at a Discount of 6%

payable as follows :

On Application Rs. 2.50 on Allotment Rs. 3.40 and on First and Final call Rs. 3.50.

The Application received were for 90,000 Shares and all of these were accepted. All

money due was received except the first and final call on 1000 shares.

Pass necessary Entries in the Journal of Company

(OR)

12.b) A Limited Company issued 10,000 shares of Rs. 100 each Payable as Rs. 20 on

Application :

Rs. 30 on Allotment : and Rs. 50/- on Final call. The Public Applied for 9,000 Shares,

which were

Allotted. All the Monies due on Shares were received except the Final call on 400 shares.

Pass necessary Journal Entries (including cash) and show the Balance sheet.

13. a)What do you mean by Debenture and Explain its types?

(OR)

b) Chandra Ltd. issued 1,000 15% Debentures of Rs. 100 each at Rs. 95 on January, 1st

2007 under the

terms of issue.

a) Debenture interest is annually payable on 31st December every year and

b) One fifth of the debentures are annually redeemable, the first redemption occurring on 31st

December,

.2008 Show the debentures account upto 31st December 2009.

KAKARAPARTI BHAVANARAYANA COLLEGE …€¦ · - Line organsiation, Staff organisation, Line and...

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