GOVERNMENT COLLEGE (Autonomous)
RAJAMAHENDRAVARAM
[Re-Accredited by NAAC with Grade “A”]
DEPARTMENT OF COMMERCE
For the Academic Year 2016-17
[Choice Based Credit System]
2nd April, 2016
Courses from the Academic Year 2016-17
1. B.Com General (E.M & T.M)
2. B.Com (Voc)
3. B.A. (ESC) Commerce
4. Bachelor of Business Administration
5. General Elective: Business Communication Skills
6. General Elective: Tax Laws and Practice
7. Certificate Course in Computers in Practical Accounting
8. National Seminars/Workshops and International Seminar
GOVERNMENT COLLEGE (A),
RAJAMAHENDRAVARAM [Re-Accredited by NAAC with Grade “A”]
DEPARTMENT OF COMMERCE
CONSOLIDATED REPORT OF BOARD OF STUDIES FOR THE YEAR-2016-17
The meeting of Board of studies of Commerce Department was convened
at 10.30 A.M on 2nd April 2016 under the chairmanship of Sri G. Chandrayya, the
Incharge of the Department. The following members were present.
S.No Nominee Name Signature
1 University nominee Prof. S.Teki
2 Industrial nominee Sri Challa Subramanyam C.A
CEO, The Aryapuram Co-operative Urban Bank
3 Subject Expert Dr. Ch. Ramakrishna
P.R. Govt. College, KKD
4 Staff Member Lt.K.Venkata Rao
5 Staff Member Dr. K. Ratna Manikyam
6 Staff Member Sri P.Subramanyam
7 Staff Member Sri K.Hare Ramakrishna
8 Staff Member Dr A.A.Annapurna
9 Staff Member Sri P.V.Prasad
10 Staff Member Dr B.P.Narasa Reddy
11 Staff Member Dr P.Shanmukha Rao
12 Staff Member Sri G.A.Narasimham
13 Staff Member Sri G.Leela Mohan
14 Staff Member Sri V.V.V.Satyavathi
15 Staff Member Smt.S.Vijaya Lakshmi
16 Staff Member Sri T. Chandra Sekhar
17 Staff Member Sri D. Seetha Ram
18 Staff Member Sri R.V. Raja Sekhar
20 Student Member
21 Student Member
Date: 2nd April 2016 (G.CHANDRAYYA)
Chairman
Board of Studies
GOVERNMENT COLLEGE (A),
RAJAMAHENDRAVARAM (Re-Accredited by NAAC with Grade “A”)
DEPARTMENT OF COMMERCE
BOARD OF STUDIES MEETING on 2nd April 2016 for the year 2016-17
The members of Board of Studies met on 2nd April 2016 at the Department of
Commerce and resolved the following after detailed discussion.
RESOLUTIONSO 1 It is resolved to introduce the revised common framework of CBCS for
Colleges in Andhra Pradesh (Recommend by the A.P. State Council of
Higher Education) to I B.Com (General) English and Telugu Medium,
I B.Com (Voc) and I B.A. (ESC) Commerce for the admitted batch 2016-
17.
2 A) Resolved to introduce the Choice Based Credit System in II-B.Com and
III–B.Com course (General), English and Telugu medium, II-B.Com and
III-B.Com (Voc) and B.A.(E.S.C.) group in Commerce subjects from the
academic year 2016-17 and approve the modular syllabus for the said
courses as per the syllabus adopted by the Adikavi Nannaya University,
Rajamahendravaram.
B) It is resolved to introduce BBA Course for 3 years under modular
Choice Based Credit System according to revised common framework of
CBCS for Colleges in Andhra Pradesh (Recommend by the A.P. State
Council of Higher Education) from the Academic Year 2016-17 in the
Department of Commerce.
3 A) It resolved to introduce the electives in the course of III-B.Com 2014-17
(existing) batch (General) Telugu medium and English medium. namely –
Elective-I Advanced Corporate Accounting / Principles of Marketing/Assessment
of Individuals
Elective-II Management Accounting / Rural Marketing/Corporate Taxation
Elective-III Advanced Corporate Accounting / Product Development and Marketing/Service
Tax & VAT
Elective-IV Management Accounting / Practical Rural Marketing/Tax Planning and
Management.
B) It is resolved to introduce the electives in B.Com Computer course as following
Elective-I DATABASE MANAGEMENT SYSTEM
Elective-II OBJECT ORIENTED PROGRAMMING IN JAVA
C) It is resolved to conduct the following General Electives/Add-on Course /
Certificate courses
General Electives: A. Business Communication Skills IV-Semester : 5 Hours 2credits
B. Tax Laws and Practice IV-Semester : 5 Hours 2credits
C. Certificate course in Computerized Practical Accounting: 5 Hours 3credits
4 It resolved to approve the model question papers for I & II semesters of B.
Com and B.A (ESC) Commerce (admitted batch 2016-17) for a maximum
of 60 marks in external examination and remaining 40 marks for internal
assessment with a total of 100 marks and it is also resolved that all III, IV,
V and VI Semesters of 2nd and 3rd B.Com and B.A (ESC) Commerce
Semesters for a maximum of 75 marks in external examination and
remaining 25 marks for internal assessment with a total of 100 marks.
5 It is resolved to approve the list of examiners and paper setters for the
academic year 2016-17.
6 It is resolved to continue the Existing Practical Examination system for
50 marks for the 2nd , 3rd year B.com (General/Computers) courses.
7 It is resolved to organize 4 National Seminars / Workshops and one
International Seminar during the year 2016-17.
University Nominee Local Nominee Subject Expert Chairman
Board of Studies
GOVERNMENT COLLEGE (A) RAJAMAHENDRAVARAM
GOVERNMENT COLLEGE (AUTONOMOUS),
RAJAMAHENDRAVARAM
SCHEME OF EVALUATION OF B.COM / B.B.A./B.A. PROGRAMME (For the admitted batch 2016-17)
Max Marks: 100
SPLIT
END-SEMESTER EXAM : 60 Marks
INTENAL PERIODICAL TESTS
(BEST OF TWO) : 25 Marks
CO-CURRICULAR ACTIVITIES : 10 Marks
(Assignments – 5M, Seminar – 5 M)
Viva Voce : 5 Marks
EXTRA-CURRICULAR ACTIVITIES : Max Marks 100
Split :a) Community Service : 25 Marks
b) Academic Competition : 25 Marks
c) Fine Arts : 25 Marks
d) Sports & Games : 25 Marks
GOVERNMENT COLLEGE (AUTONOMOUS),
RAJAMAHENDRAVARAM
SCHEME OF EVALUATION OF B.COM / B.A. PROGRAMME W.E.F 2014-15 Admitted Batch
Max Marks: 100 (II-Year and III-Year)
SPLIT
END-SEMESTER EXAM : 75 Marks
INTENAL PERIODICAL TESTS
(BEST OF TWO) : 10 Marks
CO-CURRICULAR ACTIVITIES : 10 Marks
(Assignments – 5M, Seminar – 5 M)
Viva Voce : 5 Marks
EXTRA-CURRICULAR ACTIVITIES : CREDITS-5
Split :a) Community Service : Credits-2
b) Academic Competition : Credits-2
c) Fine Arts : Credits-2
d) Sports & Games : Credits-2
GOVERNMENT COLLEGE (AUTONOMOUS),
RAJAMAHENDRAVARAM LIST OF SUBJECTS FOR B.Com (General)
(for Admitted Batch 2016-17)
ALLOCATION OF CREDITS AT MODULE LEVEL
(as per Adikavi Nannaya University)
Course: COMMERCE Subject: B.Com
S.NO SEMESTER MODULE NO OF
HOURS
Max
Marks
Credits
1. First Language English 4 (60+40)100 3
2. Second
Language
(Telugu/ Hindi/ Sanskrit/ Urdu 4 (60+40)100 3
3. Foundation
Course-1
HVPE(Human Values &
Professional Ethics)
2 50 2
4 Foundation
Course-2
Communication & Soft Skills-1 2 50 2
5 I (Core) FUNDAMENTALS OF
ACCOUNTING – I
5 (60+40)100 4
6 BUSINESS ORGANIZATION -I 5(Theory)
5
(60+40) 100 4
7 BUSINESS ECONOMICS- I 5(Theory) (60+40) 100 (5T) 4
8 First Language English 4 (60+40)100 3
9 Second
Language
(Telugu/ Hindi/ Sanskrit/ Urdu 4 (60+40)100 3
10 Foundation
Course-3
Environmental Studies 2 50 2
11 Foundation
Course-4 A
ICT –I ( Information &
Communication Technology
2 50 2
12 II (Core) FUNDAMENTALS OF
ACCOUNTING-II
5 (60+40) 100 4
13 BUSINESS ENVIRONMENT 5(Theory) (60+40) 100 (4T+1P)
4
14 BUSINESS ECONOMICS-II 5 (60+40) 100 (4T+1P)
4
15 First Language English 4 (60+40)100 3
16 Second
Language
(Telugu/ Hindi/ Sanskrit/ Urdu 4 (60+40)100 3
17 Foundation
Course-5
Entrepreneurship Education 2 50 2
18 Foundation
Course-2 B
Communication & Soft Skills-2 2 50 2
19 III (Core) Corporate accounting (60+40) 100 (60+40) 100 (4T+1P)
4
20 Business Statistics (60+40) 100 (60+40) 100 (4T+1P)
4
21 Banking Theory & Practice (60+40) 100 (60+40) 100 (4T+1P)
4
IV
22 Foundation
Course-2 C
Communication & Soft Skills-3 2 50 2
23 Foundation
Course-6
Analytical Skills-2 2 50 2
24 Foundation
Course-5
Citizenship Education 2 50 2
25 Foundation
Course-4 B
ICT –I ( Information &
Communication Technology
2 50 2
26 IV (CORE) Accounting for Service
Organizations
(60+40) 100 (60+40) 100 (4T+1P)
4
27 Business Laws (60+40) 100 (60+40) 100 (4T+1P)
4
28 Income Tax (60+40) 100 (60+40) 100 (4T+1P)
4
29 Skill Based
Course SBS G
Accounting Software/ Tally/ Event
Management/ Media Management
2 50 2
30 V (Core) Marketing 5 (60+40) 100 4
31 Auditing 5(Theory) (60+40) 100 (4T+1P)
4
32 Management Accounting 5 (60+40) 100 (4T+1P)
4
33 Elective –DSC 1
F/ Inter-disp.
I. E- Commerce
5.5 E- Commerce
5.6 Business Networks
5.7 Project Work: Working With
Organisations On E-Commerce
Activities, Viz., Amazon. Com.,
Flipkart, Etc./Online Operations
In Banks
2. Retailing 5.5 Purchase Management
5.6 Stores Management
5.7 Project Work: Survey On Rural
Producers/ Retailing Practices
(Kirana)
3. Corporate Accounting 5.5 Accounting & Auditing Standards
5.6 Accounting For Government
Entities
5.7 Project Work: Application Of
Accounting & Auditing Standards
In Companies/ Internship In
Govt., Depts. (Treasury, Local
Bodies, Public Utilities, Govt.
Corporations Etc.)
5(Theory)
(60+40) 100 (4T+1P)
4
34 Elective DSC
2F/ Inter-disp.
35 Elective DSC
3F/ Inter-disp.
4. Security Market Operations 5.5 Financial Markets
5.6 Stock Market Operations
5.7 Project Work: Survey On
Investment Behavior/ Working
With On Stock Issues, Share
Transfers, Documentation,
Commodity Trading, Derivatives,
Etc.)
5. Banking & Financial Services 5.5 Central Banking
5.6 Rural And Farm Credit
5.7 Project Work: Rural Credit
Survey/ Banking Operations/
Credit Appraisal
6. Taxation 5.5 Assessment Of Tax: Individual,
Huf And Partnership
5.6 Corporate Taxation
5.7 Project Work: Working On Tax
Filing Procedures &
Documentation With It
7. Insurance
5.5 Life Insurance
5.6 Non-Life Insurance
5.7 Project Work: Working with
Insurance Companies/
Development Officers/ Agents on
Policies & Documentation.
8. Logistics & Supply Chain
Management 5.5 Logistics Management- Surface
5.6 Logistics Management – Air and
Sea
5.7 Project Work: Internship in
Transport Organizations/
Railways/ Ports/ Tour Operators (
on Goods, Parcel and Courier
Services)
9. Advertising and Sales Promotion
5.5 Advertising and Media Planning
5.6 Brand Management
5.7 Project Work: Working with
Advertising Agencies/ Survey in
Business units.
10. Computer Applications
5.5 Database Management & Report
Generator
5.6 Management Information System
5.7 Project Work: Working on
Dabase Applications & Report
generations and Documentation/
Designing MIS System in
different types of business units.
Skill Based
Course SBS G
6.1 Accounting Software/ Tally/
Event Management / Media
Management
2(Theory) (30+20) 100 2
VI (CORE) 6.2 Marketing
6.3 Auditing
6.4 Management Accounting 5(Theory) (60+40) 100 (4T+1P)
4
Elective –DSC 1
H/ Inter-disp.
I. E- Commerce
6.5 e-Payment systems
6.6 Social Media and e- Marketing
6.7 Project Work: Working With
Organizations Tele- marketing
with e-Shopping Activities
2. Retailing 6.5 Agriculture & Rural Marketing
6.6 Warehouse Management
6.7 Project Work: Survey on
Hawkers/ Working with
Warehouses
3. Corporate Accounting 6.5 Financial Reporting
6.6 Emerging Areas in Accounting
6.7 Project Work: Financial
Reporting Practices in
Companies/ Survey on Human
Resource/ Environmental
Accounting.
4. Security Market Operations 6.5 Dervatives Trading
6.6 Stock Market Regulatory
Framework
6.7 Project Work: Internship in
Stock Exchanges/ Mutual Funds/
Working with Stock Brokers
5. Banking & Financial Services
5(Theory)
(60+40) 100 (4T+1P)
4
Elective DSC
2H/ Inter-disp.
Elective DSC
3H/ Inter-disp.
6.5 Financial Services
6.6 Marketing of Financial Services
6.7 Project Work: Working with
financial Services Firms on
Documentation for Sanction of
Loans and financial Services
6. Taxation 6.5 Service Tax & VAT
6.6 Tax Planning and Management
6.7 Project Work: Internship on Tax
Planning Practices in Business
Units
7. Insurance
6.5Marketing of Insurance Services
6.6 Insurance Regulatory Framework
6.7 Project Work: Survey on
settlements of Claims and
Customer Care.
8. Logistics & Supply Chain
Management 6.5 Supply Chain Management -
Products
6.6 Supply Chain Management -
Services
6.7 Project Work: Internship with
Freight Operators/ Supply Chain
Management Practices in
Business Units
9. Advertising and Sales Promotion
6.5 Sales Promotion
6.6 Direct Marketing
6.7 Project Work: survey with
Customers/Sales
Force/Middlemen
10. Computer Applications
6.5 e-Commerce Applications
6.6 Enterprise Resource Planning
6.7 Project Work: Working on the
applications of ERP packages in
Companies/Internship/Projects in
e-Commerce Companies on the
Design and Creation of Websites.
25 PROJECT
WORK
ON ANY ONE OF CORE
SUBJECTS
- 100 2
1. EXTRA
CURRICULAR
ACTIVITIES
NCC / NSS / SPORTS / (2 NSS /NCC
2 Sports + 1
100 P 3
2 COMMUNITY
SERVICES
BLOOD DONATION / CLUB
ACTIVITIES ETC.,
Blood
Donation /
Club Activies)
3
5
3 General
Electives / Add
on Courses
1. BUSINESS COMMUNICATION
SKILLS
2. TAX LAWS AND PRACTICE
3. PERSONALITY DEVELOPMENT
3. CERTIFICATE COURSE IN
COMPUTER PRACTICAL
ACCOUNTING
2
2
2
2
2
Signature of the Members present: INTERNAL EXTERNAL
BOS 1. 1.
2. 2.
3. 3.
4. 4.
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY LIST OF SUBJECTS FOR B.COM (Computers)
(For the admitted batch 214-15 &2015-16)
ALLOCATION OF CREDITS AT MODULE LEVEL
Course: COMMERCE Subject: B.Com Computers
S.NO SEMESTER MODULE NO OF
HOURS
Max
Marks
Credits
1. I (Core) FUNDAMENTALS OF
ACCOUNTING – I
5(Theory) (75+25)
100
(4T)
4
2. BUSINESS ORGANIZATION 5 (75+25)
100
(4T)
4
3. FOC-I 5(Theory) (75+25)
100
(4T)
4
4 II (Core) FUNDAMENTALS OF
ACCOUNTING-II
5 (75+25)
100
(3T+1P)
4
5 BUSINESS ENVIRONMENT 5(Theory) (75+25)
100
(3T+1P)
4
6 FOC-II 5 (75+25)
100
(4T+1P)
4
7 III (Core) ADVANCED ACCOUNTING-I 5(Theory) (75+25)
100
(4T)
4
8 FSBI-I 5(Theory) (75+25)
100
(3T+1P)
4
9 STRUCTURED PROGRAMMING
THROUGH C
5(Theory) (75+25)
100
(4T)
10 IV (Core) ADVANCED ACCOUNTING-II 5 (75+25)
100
(3T+1P)
4
11 FSBI-II 5 (75+25)
100
(3T+1P)
4
12 STRUCTURED PROGRAMMING
THROUGH C
5 (75+25)
100
(3T+1P)
4
13 V (Core) CORPORATE ACCOUNTING-I 5(Theory) (75+25)
100
(3T+1P)
4
14 INCOME TAX AND AUDITING 5 (75+25)
100
(4T)
4
15 BUSINESS LAW –I 5(Theory) (75+25)
100
(4T)
4
16 COST AND MANAGEMENT
ACCOUNTING -I
5 (75+25)
100
(4T)
4
19 COMPUTER
ELECTIVE
DBMS 5(Theory) (75+25)
100
(4T)
4
20 COMPUTER
ELECTIVE
Object Oriented programming in
JAVA
5 (70+30)
100
(4T)
4
21 VI (Core) CORPORATE ACCOUNTING-II 5(Theory) (75+25)
100
(3T+1P)
4
22 INCOME TAX AND AUDITING-II 5 (75+25)
100
(3T+1P)
4
23 BUSINESS LAW –II 5(Theory) (75+25)
100
(3T+1P)
4
24 COST AND MANAGEMENT 5 (75+25) (3T+1P)
ACCOUNTING -II 100 4
27 ELECTIVE-1 DBMS 5(Theory) (70+30)
100
(3T+1P)
4
28 ELECTIVE-2 Object Oriented programming in
JAVA
5 (75+25)
100
(3T+1P)
4
TOTAL CREDITS 112 PROJECT
WORK
ON ANY ONE OF CORE
SUBJECTS
- 100 2
1. EXTRA
CURRICULAR
ACTIVITIES
AND
COMMUNITY
SERVICES
NCC / NSS / SPORTS / BLOOD
DONATION / CLUB ACTIVITIES
ETC.,
(2 NSS /NCC
2 Sports +
1 Blood
Donation /
Club
Activies) 5
100 P 3
2. General
Electivies / Add
on Courses
1. BUSINESS COMMUNICATION
SKILLS
2. PERSONALITY DEVELOPMENT
3. CERTIFICATE COURSE IN
BANING AND INSURANCE
4. TAX LAW AND PRACTICE
5. DIPLOMA IN COMPUTER
ACCOUNTING
2
2
2
2
2
Signature of the Members Present: INTERNAL EXTERNAL
BOS 1. 1.
2. 2.
3. 3.
4. 4.
GOVERNMENT COLLEGE (AUTONOMOUS),
RAJAMAHENDRAVARAM
LIST OF SUBJECTS FOR B.Com (Computer)
(for Admitted Batch 2016-17)
ALLOCATION OF CREDITS AT MODULE LEVEL
Course: COMMERCE Subject: B.Com(Computer)
S.NO SEMESTER MODULE NO OF
HOURS
Max
Marks
Credits
1. First Language English 4 (60+40)100 3
2. Second
Language
(Telugu/ Hindi/ Sanskrit/ Urdu 4 (60+40)100 3
3. Foundation
Course-1
HVPE(Human Values &
Professional Ethics)
2 50 2
4 Foundation
Course-2
Communication & Soft Skills-1 2 50 2
5 I (Core) FUNDAMENTALS OF
ACCOUNTING – I
5 (60+40)100 4
6 BUSINESS ORGANIZATION -I 5(Theory)
5
(60+40) 100 4
7 FUNDAMENTALS OF
COMPUTERS
5(Theory) (60+40) 100 (5T) 4
8 First Language English 4 (60+40)100 3
9 Second
Language
(Telugu/ Hindi/ Sanskrit/ Urdu 4 (60+40)100 3
10 Foundation
Course-3
Environmental Studies 2 50 2
11 Foundation
Course-4 A
ICT –I ( Information &
Communication Technology
2 50 2
12 II (Core) FUNDAMENTALS OF
ACCOUNTING-II
5 (60+40) 100 4
13 BUSINESS ENVIRONMENT 5(Theory) (60+40) 100 (4T+1P)
4
14 OFFICE AUTOMATION TOOLS 5 (60+40) 100 (4T+1P)
4
Signature of the Members present: INTERNAL EXTERNAL
BOS 1. 1. Prof. S. Teki
2. 2. Sri Challa Subramanyam
3. 3. Dr. Ch. Rama Krishna
4. 4.
GOVERNMENT COLLEGE (AUTONOMOUS),
RAJAMAHENDRAVARAM
LIST OF SUBJECTS FOR B.Com (General) (for 2014-15 and 2015-16 admitted batches)
ALLOCATION OF CREDITS AT MODULE LEVEL
Course: COMMERCE Subject: B.Com(General)
S.NO SEMESTER MODULE NO OF
HOURS
Max
Marks
Credits
I (Core) FUNDAMENTALS OF
ACCOUNTING – I
5(Theory) (75+25) 100 (4T)
4 BUSINESS ORGANIZATION -I 5 (75+25) 100 (4T)
4 BUSINESS ECONOMICS- I 5(Theory) (75+25) 100 (4T+1P)
4 II(Core) FUNDAMENTALS OF
ACCOUNTING – I
5(Theory) (75+25) 100 (4T)
4 BUSINESS ORGANIZATION -I 5 (75+25) 100 (4T)
4 BUSINESS ECONOMICS- I 5(Theory) (75+25) 100 (4T+1P)
4
7 III (Core) ADVANCED ACCOUNTING-I 5(Theory) (75+25) 100 (4T)
4
8 BUSINESS STATISTICS-I 5 (75+25) 100 (4T)
4
9 FSBI-I 5(Theory) (75+25) 100 (4T+1P)
4
10 IV (Core) ADVANCED ACCOUNTING-II 5 (75+25) 100 (4T+1P)
4
11 BUSINESS STATISTICS-II 5(Theory) (75+25) 100 (4T+1P)
4
12 FSBI-II 5 (75+25) 100 (4T+1P)
4
13 V (Core) CORPORATE ACCOUNTING-I 5(Theory) (75+25) 100 (4T+1P)
4
14 INCOME TAX AND AUDITING 5 (70+30) 100 (4T)
4
15 BUSINESS LAW –I 5(Theory) (75+25) 100 (4T)
4
16 COST AND MANAGEMENT
ACCOUNTING -I
5 (75+25) 100 (4T)
4
17 ELECTIVE-I ADVANCED CORPORATE
ACCOUNG -I / PRINCIPLES OF
MARKETING
5(Theory) (75+25) 100 (4T)
4
18 ELECTIVE-II MANAGEMENT ACCOUNTING-
I / RURAL MARKETING
5 (75+25)
100
(4T) 4
19 VI (Core) CORPORATE ACCOUNTING-II 5(Theory) (75+25)
100
(3T+1P) 4
20 INCOME TAX AND AUDITING-
II
5 (75+25)
100
(3T+1P) 4
21 BUSINESS LAW –II 5(Theory) (75+25)
100
(3T+1P) 4
22 COST AND MANAGEMENT
ACCOUNTING -II
5 (75+25)
100
(3T+1P) 4
23 ELECTIVE-3 ADVANCED CORPORATE
ACCOUNTING-II/ Product
Development and Marketing
5(Theory) (70+30)
100
(3T+1P) 4
24 ELECTIVE-4 MANAGEMENT ACCOUNTING-
II/ Practical Rural Marketing
5 (75+25)
100
(3T+1P) 4
TOTAL CREDITS 96 25 PROJECT
WORK
ON ANY ONE OF CORE
SUBJECTS
- 100 2
1. EXTRA
CURRICULAR
ACTIVITIES
NCC / NSS / SPORTS / (2 NSS /NCC
2 Sports + 1
100 P 3
2 COMMUNITY
SERVICES
BLOOD DONATION / CLUB
ACTIVITIES ETC.,
Blood
Donation /
Club Activies)
5
3
3 General
Electives / Add
on Courses
1. BUSINESS COMMUNICATION
SKILLS
2. TAX LAWS AND PRACTICE
3. PERSONALITY DEVELOPMENT
3. CERTIFICATE COURSE IN
COMPUTER PRACTICAL
ACCOUNTING
2
2
2
2
2
Signature of the Members present: INTERNAL EXTERNAL
BOS 1. 1.
2. 2.
3. 3.
4. 4.
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY
LIST OF SUBJECTS FOR B.B.A. COURSE
ALLOCATION OF CREDITS AT MODULE LEVEL
S.NO SEMESTER MODULE NO OF
HOURS
Max
Marks
Credits
1. I (Core) Accounting for Managers 5 (Theory) (75+25)
100 4
2. Management Process 5 (Theory) (75+25)
100 4
3. Managerial Economics
5 (Theory) (75+25)
100 4
4 II (Core) Business Environment 5 (Theory) (75+25)
100 4
5 Quantitative Methods for
Managers
5 (Theory) (75+25)
100 4
6 Information Technology for
Managers
5 (Theory) (75+25)
100 4
Signature of the Members present: INTERNAL EXTERNAL
BOS 1. 1.
2. 2.
3. 3.
4. 4.
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY
LIST OF SUBJECTS FOR CERTIFICATE COURSE IN
RETAIL MARKETING
ALLOCATION OF CREDITS AT MODULE LEVEL
S.NO SEMESTER MODULE NO OF
HOURS
Max
Marks
Credits
1 Principles of Marketing 5 (Theory) (75+25)
100 4
2 Retail Marketing 5 (Theory) (75+25)
100 4
3 Consumer Behaviour and
Relationship Marketing
5 (Theory) (75+25)
100 4
4 Product and Brand
Management
5 (Theory) (75+25)
100 4
5 Consumer Perception and
Loyalty
5 (Theory) (75+25)
100 4
6 Marketing Information
Systems
5 (Theory) (75+25)
100 4
TOTAL CREDITS ALLOTTED 24 7 PROJECT
WORK
- 100 4
8 VIVA VOCE 100 4
Signature of the Members present: INTERNAL EXTERNAL
BOS 1. 1.
2. 2.
3. 3.
4. 4.
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY
LIST OF SUBJECTS FOR CERTIFICATE COURSE IN
INSURANCE
ALLOCATION OF CREDITS AT MODULE LEVEL
S.NO SEMESTER MODULE NO OF
HOURS
Max
Marks
Credits
1 Principles of Insurance 5 (Theory) (75+25)
100 4
2 Life Insurance Product
Policies and Regulations
5 (Theory) (75+25)
100 4
3 Non-Life Insurance 5 (Theory) (75+25)
100 4
4 Risk Management in
Insurance
5 (Theory) (75+25)
100 4
5 IRDA Regulations 5 (Theory) (75+25)
100 4
TOTAL CREDITS ALLOTTED 20 6 PROJECT
WORK
- 100 4
7 VIVA VOCE 100 4
Signature of the Members present: INTERNAL EXTERNAL
BOS 1. 1.
2. 2.
3. 3.
4. 4.
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY
DEPARTMENT OF COMMERCE
Board of Studies Meeting Resolutions 2016-17
The following resolutions are adopted and approved in the Board of Studies
Meeting held on 31st March,2016 for the Academic Year 2016-2017 for B.Com
General (TM / EM) , B.Com (Computers), BBM, and B.A (E.S.C) group in
Commerce subjects for all the Three Years.
Introduction of Choice Based Credit System from the Academic Year 2014-2015
a) Resolved to follow the system of Choice Based Credit System in B.Com
Programme Course as per the Allocation of credits at subject level as
following
Course : COMMERCE Subject : B.A (E.S.C)
S.NO Semester MODULE NO OF
HOURS
Max
Marks
Credits
1. I (Core) BUSINESS ECONOMICS- I 4 100 3
2. FUNDAMENTALS OF
ACCOUNTING – I
6(Theory)
6
(75+25)
100
(3T)
3
3. BUSINESS ORGANIZATION AND
MANAGEMENT-I
5(Theory)
5
(75+25)
100
(2T)
2
4. FIT-I 5(Theory)
5
(75+25)
100
(3T)
3
5. II (Core) BUSINESS ECONOMICS-II 4 (75+25)
100
3
6. FUNDAMENTALS OF
ACCOUNTING-II
(4T+2P)
6
(75+25)
100
(3T+1P)
4
7. BUSINESS ORGANIZATION AND
MANAGEMENT-II
(4T+1P) (75+25)
100
(2T+1P)
3
8. FIT-II (3T+2P) (75+25)
100
(3T+1P)
4
9 III
(Core)
ADVANCED ACCOUNTING-I (6Theory)
6
(75+25)
100
(3T)
3
10. BUSINESS STATISTICS-I (5Theory)
5
(75+25)
100
(3T)
3
11. TAXATION-I (5Theory)
5
(75+25)
100
(3T)
3
12. FSBI-I (4Theory)
4
(75+25)
100
(3T+1P)
4
13. IV
(Core)
ADVANCED ACCOUNTING-II (4T+2P)
6
(70+30)
100
(3T+1P)
4
14. BUSINESS STATISTICS-II (4T+1P)
5
(75+25)
100
(3T+1P)
4
15. TAXATION-II (4T+1P) (75+25) (3T+1P)
5 100 4
16. FSBI-II (3T+1P) (75+25)
100
(2T+1P)
3
17. V (Core) BUSINESS LAW (3T+1P) (75+25)
100
(2T+1P)
3
18. AUDITING (5Theory)
5
(75+25)
100
(3T)
3
19. COST AND MANAGEMENT
ACCOUNTING
(5Theory)
5
(75+25)
100
(3T)
3
20. CORPORATE ACCOUNTING (5Theory)
5
(75+25)
100
(3T)
3
21. ELECTI
VE-I
ADVANCED CORPORATE
ACCOUNG / PRINCIPLES OF
MARKETING
(5Theory)
5
(75+25)
100
(3T)
3
22. ELECTI
VE-II
MANAGEMENT ACCOUNTING /
RURAL MARKETING
(5Theory)
5
(75+25)
100
(3T)
3
.
23. VI
(Core)
BUSINESS LAW (4T+2P)
5
(75+25)
100
(3T+1P)
4
24. AUDITING (4T+2P)
5
(75+25)
100
(2T+1P)
3
25. COST AND MANAGEMENT
ACCOUNTING
(4T+1P)
5
(75+25)
100
(3T+1P)
4
26. CORPORATE ACCOUNTING (4T+1P)
5
(75+25)
100
(3T+1P)
4
27. ELECTI
VE-3
ADVANCED CORPORATE
ACCOUNTING / PRACTICAL
MARKETING
(4T+1P)
5
(75+25)
100
(3T+1P)
4
28. ELECTI
VE-4
MANAGEMENT ACCOUNTING /
PRACTICAL RURAL
MARKETING
(4T+1P)
5
(75+25)
100
(3T+1P)
4
TOTAL CREDITS 90
30. PROJECT
WORK
ON ANY ONE OF CORE
SUBJECTS
- 100 2
1. EXTRA
CURRICULAR
ACTIVITIES
AND
COMMUNITY
SERVICES
NCC / NSS / SPORTS / BLOOD
DONATION / CLUB ACTIVITIES
ETC.,
(2 NSS
/NCC
2 Sports + 1
Blood Donation
/ Club Activies)
5
100 P 3
2. General
Electivies /
Add on
Courses
1. BUSINESS
COMMUNICATION
SKILLS
2. PERSONALITY
DEVELOPMENT
3. CERTIFICATE COURSE IN
BANING AND INSURANCE
4. TAX LAW AND PRACTICE
5. DIPLOMA IN COMPUTER
ACCOUNTING
2
2
2
2
2
Signature of the Members Present:
INTERNAL EXTERNAL
BOS 1. 1.
2. 2.
3. 3.
4. 4.
5. 5.
b) Resolved to follow the Choice Based Credit System for First B.Com Programme
General (TM/EM) and B.Com (Computers)
c) Resolved to conduct the following Add on Courses / Certificate Courses from the
Academic Year 2015-2016. .
1. BUSINES COMMUNICATION SKILLS - II SEMESTER : 3 Hours 2 Credits
2. PERSONALITY DEVELOPMENT - III SEMESTER : 3 Hours 2 Credits
3. CERTIFICATE COURSE IN INSURANCE - IV SEMESTER : 3 Hours 2 Credits
4. TAX LAW AND PRACTICE - VI SEMESTER : 3 Hours 2 Credits
5. CERTIFICATE IN COMPUTER PRACTICAL
ACCOUNTING - VI SEMESTER : 3 Hours 2 Credits
The following members are present:
University Nominee: Prof. S. Teki :
Subject Expert: Dr. Ch. Ramakrishna :
Industrial Nominee: Sri Challa Subramanyam :
Staff Members: 1 .Sri K.Venkata Rao
2. Dr K. Ratna Manikyam 8. Dr P. Shanmukha Rao
3. Sri P.Subramanyam 9. Sri G. A. Narasimham
4. Sri K.HareRamakrishna 10. Sri G. Leela Mohan Rao
5. Dr A.A. Annapurna 11. Kum. V.V.V.Satyavathi
6. Sri P.V.Prasad 12. SriT. Chandrasekhar
7. Dr B.P. Narasa Reddy
Student Members:
1.
2.
(G.CHANDRAYYA)
Chairman, Board of Studies
(Commerce Department)
B.COM GENERAL
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY. B.COM. PROGRAMME - (General & Vocational) SYLLABUS
(w.e.f THE ADMITTED BATCH OF 2016-2017 )
FIRST YEAR – SEMESTER- I
Hours – 5, Credits: 4
MODULE – 2 (CORE) FUNDAMENTALS OF ACCOUNTING-I
Objectives :
To make the students acquire the conceptual knowledge of accounting
To equip the students with the knowledge of accounting process and preparation of final accounts.
To develop the skills of recording financial transactions and preparation of reports using computers
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- Accounting cycle -
Classification of accounts - Rules of double entry book keeping - Identification of financial
transactions - Journal - posting to ledger, balancing of Ledger.
Unit-II Subsidiary Books
Sub Division of Journal-Preparation of Subsidiary Books including different types of cashbooks-
simple cashbook, cashbook with cash and discount columns, cashbook with cash, discount and
bank columns, cashbook with cash and bank columns and petty cash book. Preparation of sales
register, purchase register, journal proper, debit note register, credit note register, and different
cash books including interest and discount transactions using computers.
Unit-III: Bank Reconciliation Statement
Bank Reconciliation Statement- Need - Reasons for difference between cash book and pass book
balances - problems on favorable and over draft balances - Ascertainment of correct cash book
balance. Preparation of bank reconciliation statement.
UNIT-IV: Trial Balance & Rectification of Errors.
Trial Balance: meaning, objectives, methods of preparation - Preparation of trial balance, Errors
and their Rectification - Types of Errors - Rectification before and after preparations of final
Accounts - Suspense Account- Effect of Errors on Profit.
Unit –V:Final Accounts
Final Accounts: Meaning, features, uses and preparation of Trading Account, Profit & Loss
Account and Balance Sheet-preparation of Final Accounts with Adjusting and Closing entries.
Suggested Books:
1. Principles and Practice of Accounting- R.L. Gupta & V.K. Gupta Sulthan Chand & sons
2. Accountancy – I, S.P. Jain & K.L. Narang, Kalyani Publishers
3. Accountancy – I, Tulasian, Tata Mc-Graw Hill co
4. Financial Accounting – Dr. V.K. Goyal, Excel Books
5. Introduction to Accountancy, T.S.Grewal, S.Chand and Co
6. Accountany-I, Haneef and Mukherjee, Tata-McGraw-Hill Co
7. Advanced Accountancy – Arulanandam, Himalaya publishers
8. Advanced Accounting-I, S.N. Maheshwari & V.L. Maheswari, Vikash Publishing Co
9. Financial Accounting, Ashok Banarjee, Excel
10. Financial Accounting, Warren, Cengage
Blue Print
Units Name of the Topic Problem Theory
Essay
8 M
Short
4 M
Essay
8 M
Short
4 M
1 Introduction to Accounting 1 1 1 1
2 Subsidiary Books 2 1 - 1
3 Bank Reconciliation Statement 2 - 1
4 Trial Balance & Rectification of Errors 1 1 1 1
5 Final Accounts 2 - 1
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
MODEL QUESTION PAPER 2016-2017 I B.Com
Module – 1: FUNDAMENTALS OF ACCOUNTING – I FIRST SEMESTER
Time: 3 Hrs. Max Marks: 60 M
PART - A
Answer any FIVE Questions. All questions carry equal Marks. 5 X 4= 20 M
1. Describe about various types of accounts.
2. Journalise the following transactions
2016
July, 1 Prasad commenced business with a capital of 74,000
July, 8 purchased goods from Murali 25,000
July, 10 purchased goods for cash 15,000
July, 28 Stock used for personal purpose 1,000
3. Enter the following transactions in the sales book Sri Hari
2016
Jan, 2 Sold goods to Ramakrishna 2,000
Jan, 3 Sales to Sanjeev 3,000
Jan, 4 Sold goods on cash to Sriram 1,500
Jan, 5 Sales to Varma with trade discount of 10% 1,000
4. Prepare Trial Balances from the following particulars
Outstanding Expenses 1,500 Cash 6,000
Purchase returns 3,000 Loan 4,500
Purchases 42,000 Machinery 3,000
Capital 30,000 Sales 16,000
Office expenses 9,000 Reserve fund 2,000
Creditors 3,000
5. What Type of entries are written in Journal proper?
6. What are the differences between Capital and Revenue expenditure?
7. What are the causes for difference between cash book and pass book?
8. Describe the various methods for preparation of Trail balance.
PART - B
Answer ALL the Questions. All questions carry equal Marks 5 X 8 = 40 M
9. (A) Discuss briefly the various Accounting Principles.
(OR)
(B) Journalise the following transactions
2016
July, 1 Prasad commenced business with a capital of 74,000
July, 2 open a bank account with Rs.10,000/-
July, 4 Goods purchased 15,000
July, 6 Goods sold for cash 20,000
July, 8 Purchased goods from Murali 25,000
July, 9 goods returned by Murali 1,000
July, 10 purchased goods for cash 15,000
July, 12 cash deposited into the bank 21,000
July, 18 cash withdraw from bank for office purpose 10,000
July, 8 goods sold to ramesh on credit 8,000
July, 28 Stock used for personal purpose 1,000
10. (A) Prepare a three column cash book from the following particulars.
2014
Jan, 1 Cash Balance 15,000
Bank Balance 50,000
Jan, 2 Cash sales 40,000
Jan, 5 Furniture purchased and Issued cheque 8,000
Jan, 7 Cash Deposited into Bank 40,000
Jan, 10 Received from Vishnu 15,000
Discount allowed 500
Jan, 12 Received cheque from Gopi and deposited in 8,000
The Bank
Jan, 15 Gopi’s cheque dishonored 8,000
(OR)
(B) Prepare petty cash book from the following information.
March 1 cash received from Sharab 500/-
March 2 paid for stationary 50/-
March 5 postage 10/-
March 9 Kuli charges paid 10/-
March 12 Riksha charges 20/-
March 18 Repairs to Motar cycle 70/-
March 20 Tea and snacks offered to customers 10/-
March 25 Xerox charge 2/-
March 31 electrical bill paid 120/-
11. (A) From the following particulars prepare bank reconciliation statement
a) Over draft as per cash book on 31-12-2009 is Rs. 10,540
b) Interest on overdraft for six months Rs. 240
c) Interest on investments collected by bank Rs.300
d) Bank Charges Rs.60
e) Cheques issued but not cashed by customers prior to 32st December
is Rs. 42,00
f) Cheques paid into Bank but not collected before 31st December
is Rs. 4,200
g) A Bill receivable for Rs. 1,000 discounted in the bank in November was
dishonoured on December 31st
(OR)
(B) From the following particulars prepare bank reconciliation statement
a) Bank balance as per pass book on 31-12-2015 is Rs. 10005
b) Interest on credit by banker for six months Rs. 240
c) Interest on investments collected by bank Rs.300
d) Bank Charges Rs.60
e) Cheques issued but not cashed by customers prior to 32st December
is Rs. 42,00
f) Cheques paid into Bank but not collected before 31st December
is Rs. 4,200
g) A Bill receivable for Rs. 1,000 discounted in the bank in November was
dishonoured on December 31st
12. (A) Rectify the following errors.
a) Purchased goods for personal use of the proprietor of Rs.300 was debited to
purchases account.
b) A cheque for Rs. 2,500 from Rama Rao was dishonoured, its amount was posted
to allowance account.
C) Purchase of Rs. 200/- from Venkat recorded in Sale book
d) Type writer purchased for Rs. 1000/- debited to purchase account
e) Amount received from Mr. X of Rs. 200/- debited to his account
f) old machinery sold for 5000/- entered in sales Day Book
(OR)
(B) Prepare Trial Balances from the following particulars
Land and Building 14,000 Machinary 8,000
Furniture 12000 bank loan 18000
Bills payable 1000/- bills receivable 2000
Pre paid rent 1000/- income received in Advance 100/-
Outstanding Expenses 1,500 Cash 6,000
Purchase returns 3,000 Loan 4,500
Purchases 42,000 Machinery 3,000
Capital 30,000 Sales 16,000
Office expenses 9,000 Reserve fund 2,000
Creditors 3,000
13. (A) Prepare final Accounts from the following particulars as on 31st March, 2014.
Debit Rs. Credit Rs.
Cash in hand 540 Sales 98,780
Cash in Bank 2,630 Purchase Returns 500
Purchases 40,675 Capital 62,000
Sales return 680 Creditors 6,300
Wages 8,480 Rent 9,000
Fuel and power 4,730
Carriage outward 3,200
Carriage inwards 2,040
Goods (1.4.07) 5,760
Salaries 18,000
Insurance 600
Drawings 5,245
Machinery 44,500
Debtors 39,000
---------------- -----------------
1,76,580 1,76,580
---------------- ----------------
Adjustments:
1. Stock as on 31st March, 2014 Rs. 6,800
2. provide 10% depreciation on Machinery
3. Bad debts Rs.725
4. Unexpired Insurance Rs. 170
(OR)
(B) Prepare the final accounts for the following
Land and Building 14,000 Machinary 8,000
Furniture 12000 bank loan 18000
Bills payable 1000/- bills receivable 2000
Pre paid rent 1000/- income received in Advance 100/-
Outstanding Expenses 1,500 Cash 6,000
Purchase returns 3,000 Loan 4,500
Purchases 42,000 Machinery 3,000
Capital 30,000 Sales 16,000
Office expenses 9,000 Reserve fund 2,000
Creditors 3,000
Adjustments:
1. Stock as on 31st March, 2016 Rs. 16,900
1. provide 10% depreciation on Machinery
2. provide reserve for Bad debts 5 %
3. Income received in advance 150/-
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY. B.COM. PROGRAMME - (General & Vocational) SYLLABUS EFFECTIVE FROM THE
ADMITTED BATCH OF 2016-2017
FIRST YEAR – SEMESTER- I
MODULE – 3 (CORE): Business Organization
Hours – 6, Credits: 3
Objective: To facilitate the students to learn the concepts of 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 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.
Blue Print
Units Name of the Topic Theory
Essay
15 M
Short
5 M
1 Introduction 2 2
2 Business Functions and Entrepreneurship 2 1
3 Forms of Business Organizations 2 2
4 Joint Stock Company 2 1
5 Company Incorporation 2 2
Suggested Books:
1. Bhatia RC: Business Organization and Management, Ane Books
2. Tallo : Business Organisation and Management. Tata
3. RK Sharma and Shashi K.Gupta: Industrial Organization and Management, Kalyani
4. Aryasri and Murthy : Industrial Organization and Management, Tata
5. Govindarajan and Natarajan : Principles of Management, Tata
6. CB Gupta: Industrial Organization and Management, Sultan Chand
7. Bhushan Y K: Business Organizaation and Management, Sultan Chand
8. Surendar and Madhavi : Industrial Organizaation and Management, Himalaya
9. Sherlekar: Business Organization and Management, Himalaya
10. Robins S P: Management, PHI
11. Rao VSP : Management, Excel
12. Gupta CB: Entrepreneurship Development in India, Sultan Chand
13. Prasad L M : Management, Sultan Chand
14. Subba Rao P : Management and Organizational Behavior, Himalaya
15. Dubrin : Essentials of Management, Cengage
16. Satyaraju: Management, PHI
17. Moshal: Organization and Management, Galgotia
18. Kumkum Mukhrjee: Principles of Management , Tata
19. Chandra Bose : Principles of Management, PHI
20. James F. Stoneir : Management, PHI
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
MODEL QUESTION PAPER 2016-2017 I B.Com
MODULE – 2: BUSINESS ORGANIZATION FIRST SEMESTER
Time: 3 Hrs. Max Marks:
60 M
PART - A
Answer any FIVE Questions. All questions carry equal Marks. 5 X 4= 20 M
1. Define commerce and explain its role in business.
2. Classification of Industries.
3. What do mean by Entrepreneur ? Explain the Nature and Importance of Entrepreneur.
4. Explain the rights and duties of Partner?
5. Define Sole Trader? Explain characteristics of Sole Trader
6. Advantages of Joint Stock Companies.
7. State the documents required for incorporation of a company
8. Write about Prospectus of a company.
PART - B
Answer ALL the Questions. All questions carry equal Marks 5 X 8 = 40 M
9. (A) What is the meaning of Business? Explain its characteristics..
(OR)
(B) Define Trade and describe the aids to trade
10. (A) Define Entrepreneur. What are the qualities of Entrepreneur?
(OR)
(B) Functions of Entrepreneurship
11. (A) briefly explain about advantages and disadvantage of Partnership Firm.
(OR)
(B) Define a Sole Trading Concern. What are its features, advantages and Limitations.
12. (A) Difference between Private Limited and Public Limited Companies.
(OR)
(B) What is a Joint Stock Company? Briefly explain its features
13. (A) What is Memorandum of Association? Explain its Clauses.
(OR)
(B) What are the different stages in the formation of a Company? Name various
documents required at the time of registration of a company.
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY. B.COM. PROGRAMME - (General & Vocational) SYLLABUS EFFECTIVE FROM THE
ADMITTED BATCH OF 2016-2017
FIRST YEAR – SEMESTER- I
MODULE – 7 (CORE): Business Economics
Hours – 6, Credits : 4
Unit-I- Introduction
Meaning and definitions of business Economics-Nature and scope of Business
Economics- Micro and Macro economics differences – Cardinal Utility& Ordinal Utility.
Role of Business Economist
Unit-II- Demand Analysis
Meaning and definition of demand -Determinants to Demand -- Demand function –
Types of Demand- - Individual and Market Demand – Classification of Goods –Law of
demand- Demand Curve -Exceptions.
Unit –III- Elasticity of Demand Meaning and definition of Price Elasticity of demand – types of Price Elasticity of
demand – Measurements of price elasticity of demand – total outlay method – Point
method – Arc Method. Income Elasticity - Cross Elasticity.
Unit – IV- Cost and Revenue Analysis Classification or Costs – Total cost- average cost – Marginal Cost and Cost function –
Long run – Short run.
Unit-V- Break even Analysis
Type of Costs – Fixed Cost – Semi Variable Cost – Variable Cost– Cost behaviour.
Breakeven Analysis uses and limitations. Additional Inputs under Autonomy:
Role of Business Economist - Types of Demand- - Individual and Market Demand –
Classification of Goods - Income Elasticity - Cross Elasticity- Types of Revenues. Blue Print
Units Name of the Topic Theory
Essay
8 M
Short
4 M
1 Introduction 2 2
2 Demand Analysis 2 2
3 Elasticity of Demand 2 2
4 Cost and Revenue Analysis 2 1
5 Break even Analysis 2 1
Reference Books 1. Dr.S.Sankaran, Business Economics - Margham Publications, Chennai-17.
2. Business Economics - Kalayani Publications.
3. Business Economics – Himalaya Publishing House.
4. Aryasri and Murthy Business Economics , Tata Mcgraw Hill.
5. Business Economics, Maruthi Publications
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
MODEL QUESTION PAPER 2016-2017 I B.Com
MODULE – 1 : BUSINESS ECONOMICS - 1 FIRST SEMESTER
Time: 3 Hrs. Max Marks:
60 M
PART - A
Answer any FIVE Questions. All questions carry equal Marks. 5 X 4= 20 M
1. Business economics
2. Explain the Law of Diminishing Marginal Utility
3. Types of Demand- - Individual and Market Demand
4. Classification of Goods
5. Total outlay method
6. Arc Method
7. Cost function
8. Fixed Cost and Variable Cost
PART – B
Answer ALL the Questions. All questions carry equal Marks 5 X 8 = 40 M
9. A) Elucidate the Nature and Scope of Business Economics?
OR
B) Explain the relationship between Micro and Macro Economic analysis
10. A) Explain the Law of Demand and its exceptions
OR
B) Explain about the functions and determinanents of Demand
11. A) Explain the Methods of measuring elasticity of demand
OR
B) Explain the price elasticity of demand
12. A) Explain the Classification of costs
OR
B) Explain the long run and short run costs.
13. A) What is Cost? Explain about various types of Costs
OR
B) Explain uses of Break Even Analysis.
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY. B.COM. PROGRAMME - (General & Vocational) SYLLABUS EFFECTIVE FROM THE
ADMITTED BATCH OF 2016-2017
FIRST YEAR – SEMESTER - II
MODULE – 6 (CORE) FUNDAMENTALS OF ACCOUNTING-II
Hours – 4 T + 2 P Credits : 4
Objectives :
To make the students acquire the conceptual knowledge of accounting
To equip the students with the knowledge of accounting process and preparation of final accounts.
UNIT-I Depreciation
Meaning of Depreciation – Causes – Objects of providing for depreciation – Factors affecting
depreciation – Accounting Treatment – Methods of providing depreciation – Straight line method
– Diminishing Balance Method.
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
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, Terms used Pro-forma invoice – Account sale Del-credre 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.
UNIT- V: Joint Venture Accounts: Joint Venture – 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.
Suggested Books:
Principles and Practice of Accounting - R.L. Gupta & V.K. Gupta Sulthan Chand & sons
Accountancy – I, S.P. Jain & K.L. Narang, Kalyani Publishers
Accountancy – I, Tulasian, Tata Mc-Graw Hill co
Financial Accounting – Dr. V.K. Goyal, Excel Books
Introduction to Accountancy, T.S.Grewal, S.Chand and Co
Accountany-I, Haneef and Mukherjee, Tata-McGraw-Hill Co
Advanced Accountancy – Arulanandam, Himalaya publishers
Advanced Accounting-I, S.N. Maheshwari & V.L. Maheswari, Vikash Publishing Co
Financial Accounting, Ashok Banarjee, Excel
Financial Accounting, Warren, Cengage
Blue Print
Units Name of the Topic Problem Theory
Essay
8 M
Short
4 M
Essay
8 M
Short
4 M
1 Depreciation 1 1 1 1
2 Provisions and Reserves 1 1 1
3 Bills of Exchange 1 1 1
4 Consignment Accounts 2 - 2
5 Joint Venture Accounts 1 1 1 1
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
MODEL QUESTION PAPER 2016-2017 I B.Com
Module – 6: FUNDAMENTALS OF ACCOUNTING – 2 SECOND SEMESTER
Time: 3 Hrs. Max Marks: 60 M
PART - A
Answer any FIVE Questions. All questions carry equal Marks. 5 X 4= 20 M
1. Explain the significance of diminishing balance method.?
2. A machine costing Rs. 50,000 was purchased on 1-1-2015. Rs. 5,000 was spent for
Installation. Show the machinery account if depreciation @ 10% p.a is charged on
Straight line method.
3. What are the various types of reserves? Explain.
4. What do you mean by noting charges? Give journal entries for the same in the books of
the drawer and drawee.
5. What are the differences between consignment and sales?
6. What is abnormal loss? How it is calculated?
7. A and B enter into joint venture to share profits equally. A is to purchase timber and
forward it to B. A purchase timber worth Rs.10,000 and Rs. 1,000 as expenses. B
received the consignment and accepted A’s draft for Rs. 8,000. A got it discounted for
Rs. 7,850. B sold the timber for Rs. 16,000. He had to spend Rs. 350 for fire insurance
and Rs. 300 for rent. Under the agreement he is entitled to a commission of 5% on sales.
Give ledger accounts in the books of A and B.
8. Explain the features of joint venture?
PART - B
Answer ALL the Questions. All questions carry equal Marks 5 X 8 = 40 M
9. (A) The Book value of plant and Machinery on 1-1-2001 was Rs.2,00,000. New
machinery for Rs.10,000 was purchased on 1.10.2001 and for Rs.20,000 on 1.7.2002. On
1-4-2003 a machinery whose book value had been Rs.30,000 on 1.1.2001 was sold for
Rs.16,000 and the entire amount was credited to plant and machinery account.
Depreciation had been charged at 10 % per annum on diminishing balancing method.
Show the plant and machinery Account from 1.1.2001 to 31.12.2003
(OR)
(B) What are the different methods of accounting for depreciation? Explain its
advantages and disadvantages.
10. (A) Mr. Raj & Co. ltd maintain a provision for doubtful debts and a provision for
discount at 2% on debtors. The ledger balances for the year ending 2015 was as follows:
Particulars 1-1-2015 31-12-2015
Provision for doubtful debts Rs. 1000
Provision for discount Rs. 400
Bad debts written off Rs. 300
Discount allowed Rs. 200
Sundry debtors Rs. 10,000
Prepare bad debts account, provision for doubtful debts account and discount allowed account
in the books of Mr. Raj &co. ltd for the year ending 31-12-2015.
(OR)
(B) What are the differences between provisions and reserves? Explain Advantages and
disadvantages of secret reserves
11. (A)On the 1st January, 2015 Mr. S supplied goods to Mr. D of the value of Rs. 9,000 and
settled the account by means of three Bills of Exchange for Rs.3,000 each, due after two,
three and four months respectively. A week later, Mr. S discounted the 1st bill with the
bank at a discount of Rs. 60 and held the other bills with him. The first two bill were
honoured on due date. D arranged to retire the third bill paying Rs. 1,000 and allowing S
to draw a fresh bill for 4 months to cover the balance with interst @ 6% p.a. This bill was
discounted for Rs. 1,920. (OR)
(B) What do you understand by i) Retirement under rebate ii) Renewal of a bill
12. (A) Shalimar Co. of Sulthanpur Sent 200 sewing machines costing Rs.500 each on
consignment basis to Hemanth of Hyderabad to be sold by Hemanth at a Commission of
5 % on sales. Shalimar company paid Rs. 1500 towards expenses. On Machines
reaching Hyderabad, Hemanth paid Rs. 800 towards unloading charges. His other
expenses were : Godown rent Rs. 1250 and Sales man’s Salary Rs.700. Hemanth sold
150 sewing machines at Rs.600 each and sent account sales along with bank draft.
Prepare ledger accounts in the books of consignor and consignee.
(OR)
(B) On 1-9-2008 Mr. A consigned goods worth Rs. 1,00,000 to Mr. B at Mumbai. Mr. A
invoiced the goods at 20% profit on cost. Mr. A paid Rs. 6,000 for insurance and
forwarding the consignment. Mr. B was allowed 4% commission on Gross Sales and 4%
delcreder commission. B paid Rs. 1,100 for cartage, Rs. 2,000 for godown rent and
incurred Rs. 900 sundry expenses. 90% of goods were sold at a profit of 33 1/3 % on
cost. 5% of the goods were destroyed by fire. An insurance claim of Rs. 5,000 was
received from insurance company by Mr. B. Balance 5% of the goods were taken over by
B at an agreed value of Rs. 6,000. Accounts were settled. Show consignment account and
consignee account in the books of Mr. A.
13. (A) Ashok and Basha were partners in a joint venture sharing profits and losses in the
proportion of 4:1 respectively. Ashok supplies goods to the value of Rs. 5,000 and incurs
expenses amounting to Rs.400. Basha supplies goods to the value of Rs.4,000 and his
expenses amounted to Rs.300. Basha sells goods on behalf of the venture and realises
Rs.12,000. Basha is entitled to a commission of 5 % on sales. Basha settles his account
by draft. Give journal entries and accounts in the books of Ashok.
(OR)
(B) Differentiate between consignment and joint venture?
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
B.COM. PROGRAMME - (General & Vocational) SYLLABUS EFFECTIVE FROM THE
ADMITTED BATCH OF 2016-2017
FIRST YEAR – SEMESTER- II
MODULE – 7 (CORE): Business Environment
Hours – 6, Credits : 4
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.
Blue Print
Units Name of the Topic Theory
Essay
8M
Short
4 M
1 Overview of Business Environment 2 2
2 Economic Growth 2 1
3 Development and Planning 2 2
4 Economic Policies 2 2
5 Social, Political and Legal Environment 2 1
Suggested Readings:
1. Rosy Joshi and Sangam Kapoor : Business Environment.
2. Francis Cherunilam : Business Environment.
3. S.K. Mishra and V.K. Puri : Economic Environment of Business.
4. K. Aswathappa : Essentials of Business Environment
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
MODEL QUESTION PAPER 2016-2017
I B.Com
MODULE – 7 : BUSINESS ENVIRONMENT
SECOND SEMESTER
Time: 3 Hrs. Max Marks: 60 M
PART - A
Answer any FIVE Questions. All questions carry equal Marks. 5 X 4= 20 M
1. Technological Factors
2. Business Environment
3. Economic Growth
4. Five Year Plan
5. NITI Ayog
6. Union Budget
7. Reserve Bank of India
8. Social Justice
PART - B
Answer ALL the Questions. All questions carry equal Marks 5 X 8 = 40 M
9. (a) State the various Micro dimensions of Business Environment.
(OR)
(b) Explain the process of Globalization in India?
10. (a) Explain the factors influencing Economic Development.
(OR)
(b) What is Balanced Regional Development? Explain the causes for imbalance of Regional
Development.
11. (a) Explain Rostow’s stages of economic development.
(OR)
(b) Explain the aims and objectives of Planning in India.
12. (a) New Economic Policy in India- Discuss
(OR)
(b) Critically evaluate the New Industrial Policy of 1991
13. (a) Write about the impact of Political and Legal Environment to Business.
(OR)
(b) Explain the various Social Justice Schemes in India.
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
B.COM. PROGRAMME - (General & Vocational) SYLLABUS EFFECTIVE FROM THE
ADMITTED BATCH OF 2016-2017
FIRST YEAR – SEMESTER- II
MODULE – 7 (CORE): BUSINESS ECONOMICS
Hours – 6, Credits : 4
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.
Additional Inputs under Autonomy:
Inflation – Economic reforms - Monetary Policy – Fiscal Policy (Budget)
Blue Print
Units Name of the Topic Theory
Essay 8 M Short 4 M
1 Production and Costs 2 1
2 Market Structure-I 2 2
3 Market Structure-II 2 2
4 National Income And Economic Systems 2 1
5 Structural Reforms 2 2
Reference Books:
1. Aryasri and Murthy, Business Economics, Tata McGraw Hill
2. H.L Ahuja, Business Economics, Sultan Chand & Sons
3. KPM Sundaram, Micro Economics
4. Mankiw, Principles of Economics, Cengage Publications
5. Mithani, Fundamentals of Business Economics, Himalaya Publishing House
6. DAR Subrahmanyam &V Hari Leela, A Text Book on Business Economics, Maruthi Publishers.
7. A.V. R. Chary, Business Economics, Kalyani Publishers, Hyderabad.
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
MODEL QUESTION PAPER 2016-2017 I B.Com
MODULE – 5 : BUSINESS ECONOMICS - 2 SECOND SEMESTER
Time: 3 Hrs. Max Marks: 60 M
PART - A
Answer any FIVE Questions. All questions carry equal Marks. 5 X 4= 20 M
1. Cobb-Douglas Production Function.
2. Market Structure
3. Defects of Monopoly
4. Product differentiation
5. Oligopoly - characteristics
6. Economic systems
7. Disadvantages of privatization
8. Objectives of WTO
PART - B
Answer ALL the Questions. All questions carry equal Marks 5 X 8 = 40 M
9. A) explain about Internal economies of Scale
OR
B) Explain about Techniques of Maximization of output
10 A). Explain Characteristics of Perfect competition
OR
B) Explain Price determination under Monopoly.
11. A) Explain Price determination under Monopolistic Competitions
OR
B) Explain the marginal productivity theory of distribution.
12 A) Define National Income and explain the different methods of Measuring
national Income
OR
B) Define Mixed economy. Discuss the features of Mixed economy.
13. A) What is International trade? Explain it’s importance in the changing
economic trends
B) Explain the concepts of liberalization, Privatization and globalization.
GOVERNMENT COLLEGE (A) RAJAHMUNDRY
II.B.Com Degree Examination
(At the end of Third Semester)
Module – 9: ADVANCED ACCOUNTING - 1
Max Marks: 75+25
Objectives:
1. To apprise the students about the application of accounting knowledge in special
business activities .
2. To impart the skills of properties of final accounts of non-trading concerns, partnership
organizations.
3. To develop the skills of recording of transactions relating to issue of shares and
debentures branches and departments manually and using computers.
UNIT-I: Accounts from Incomplete Records –Hire purchase and installment
purchase system.
Single Entry: Features-books and accounts maintained –Recording of transactions-
Ascertainment of Profit.-Statement of affairs method. Conversion of single entry into
double entry – total debtors account – total creditors account – bills receivable account –
bills payable account. Trading and profit and loss account and Balance sheet.
Hire Purchase System –Features-Accounting Treatment in the Books of Hire Purchaser
and Hire Vendor –default and Repossession –Installment Purchase System-Difference
between Hire purchase and Installment purchase systems- Accounting Treatment in the
books of purchaser and Vendor.
UNIT-II: Partnership Accounts:
Legal provisions in the absence of Partnership Deed-fixed and Fluctuating Capitals-
Preparation of final accounts-Accounting Treatment of Goodwill and Admission of a
partner.
Accounting treatment of Retirement and death of a Partner- Dissolution of
firm(Excluding Sale of firm. Company and Amalgamation)-Recording of partnership
transaction and preparation of final accounts using computers.(24 Hours) .
UNIT-III: Accounting of Non-Profit Organizations:
Non-Profit entities –Features of non-profit entities –Accounting process- preparation of
summaries –Receipts and payments Account meaning and special features –procedure for
preparation –uses and limitations.
Income and Expenditure Account- features-procedure for preparation-preparation of
Balance Sheet.
Blue Print:
Units Name of the Topic Problem Theory
Essay
15 M
Short
5 M
Essay
15 M
Short
5 M
Very Short
2 M
1 Single Entry 1 1 1
2 Hire Purchase System 1 1 1
3 Partnership Accounts 2 1 1 2
4 Accounting of Non-Profit Organizations 1 1 1 1
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.Accountancy-I S.P Jain & K.L Narang Kalyani Publishers
4.Financial Accounting - Dr.V.K.Goyal Excel Books
5.Intridunction to Accountancy T.S Grewal S.Chand & Co
6.Accountancy-I Haneef and Mukerjee TATA Mcgraw Hill Co
7.Advanced Accountancy Arulanandam Himalaya Publishers
8.Advanced Accountancy –I S.N Maheswari & V.L Maheswari Vikas Publishing
GOVERNMENT COLLEGE(A) RAJAHMUNDRY
II.B.Com .,Degree Examination
(At the end of Third Semester)
Module – 9: ADVANCED ACCOUNTING - 1
Time: 3 Hrs. Max.Marks:75
SECTION-A
Answer any THREE of the following: 3 x 15 =
45
1) Vasu keeps his books under Single Entry .From the given particulars you are
required to ascertain profit and Loss for the year ending 31st December,2014.
Particulars
Stock in Trade
Sundry Creditors
Sundry Debtors
Bank Over Draft
Cash in Hand
Bills Receivable
Fixtures and Fittings
Motor Van
Plants
31-12-2013
6,700
5,400
4,200
3,200
200
1,050
1,500
4,000
10,000
31-12-2014
8,500
4,000
4,500
5,000
150
2,000
1,500
4,000
10,000
The total drawings during the year amounting to Rs.3,600/- During the year he
introduced further capital of Rs3,000.
Depreciation Fixtures at 10%; Plant at 20% ; and write off Motor van Rs.500/- as regards
sundry debtors . It is ascertained that Rs.500/- was irrecoverable and 5% were doubtful
.There was a need for reserving of Rs.500/- in respect of Bills Receivable.
Also prepare Final statement of affairs as on 31-12-2009.
2) Receipts and payments account for the year ending 31-12-2008 is as follows :-
Receipts Amount
Rs. Payments
Amount
Rs.
01-01-2014
To Balance b/d
Cash at Bank
Cash at Office
31-12-2009
To Subscriptions
To Interest at 6% p.a
On investments
To Bank Investment
To Sale Furniture
1,000
100
3,000
3,000
10
500
7,610
31-12-2014
By Salaries
By Rent
By Printing
By Postage
ByInvestments
ByBalance c/d
Cash at Bank
Cash at Office
4,000
1,200
200
50
1,000
1,000
160
7,610
Advanced Accounting-third sem question paper-2nd page continuation
Subscription include Rs.300/-for 2007and Rs.500/-for 2009. Also rent include Rs.100/-paid for
2007.Subscription amounting to Rs.400/-have still to be collected for 2009.rent of Rs.100/-for
December,2008has still to be paid the book value of furniture is Rs,700/-.
Prepare income & Expenditure Account and Balance Sheet.
3) A ,B ,and C are Partner sharing profits in the proportions of 3:2:1.B-Retaires from the business
.The Balance Sheet of the firm on the date of retirement was as follows:
Liabilities
Creditors
Bills payable
General Reserve
CAPITAL:
“A” 40,000
“B” 30,000
“C” 20,000
Rs.
20,000
10,000
15,000
90,000
1,35,000
Assets
Cash at Bank
Stock
Debtors 20,500 (-)
Provision---500
Van
Machinery
Rs.
5,000
15,000
20,000
25,000
70,000
1,35,000
It was agreed among the partners.
(a) Good will of the firm is valued Rs.24,000/-
(b) Stock to be depreciated by 10% and van by 20%
(c) The provision for doubtful debts to be increased by Rs.1000/-
(d) Liability for Workmen's Compensation to the extent of Rs.1900/- to be brought into
account.
(e) Machinery to be appreciated by 10%
Prepare necessary Ledger accounts and New Balance sheet of A & C.
4) A company purchased a machine on hire purchase system payable over a period of five
yearly instalments of Rs. 6,000/-. The vendor charges interest at the rate of 5% p.a. on yearly
balances. Calculate total cash price. The cash value of the machine may be taken as the present
value of an annuity of Rs. 6,000/- for 5 years at 5% interest. Reference to the table shows that the
present value of an annuity of Re. 1 for 5 years at 5 % is Rs. 4.329477. prepare machine account
and vendor’s a/c.
5) Arjun, Bhavin and Chandu were carrying on a business sharing profits in the ratio of
5:3:2 respectively. On 31st March, 2015 their balance sheet as follows:
Liabilities Rs. Assets Rs.
Capital A/c
Arju 100,000
Bhavin 60,000
Chandu 35,000
195,000
Freehold Premises
Furniture & Fittings
Stock
Debtors
75,000
22,.550
69,840
26,900
Trade Creditors 31,180 Bills Receivable 10,000
Outstanding Expenses 2745 Cash at bank 24,635
228,925 228,925
Chandu retired on the above mentioned date on the following terms
1. Freehold Premises be appreciated by 20%
2. Furniture & Fittings be depreciated by 10%
3. Provision for doubtful debts @ 5% on debtors to be created
4. Goodwill be valued Rs. 60,000/- and chandu’s capital be credited with his share
Prepare revaluation a/c, partners capital a/c and cash book.
SECTION-B
Answer any Four questions from the following 4 x 5 = 20
6) What is meant by Statement of Affairs and Statement of profit & Loss.
7) From the following particulars for the year 2014-15 calculate the subscriptions income to
be credited to income and Expenditure A/C.
1.4.2014 31.3.2015
Outstanding Subscriptions 25,200 21,500
Advance subscriptions 4500 3800
Subscription received during 2014-15 Rs. 1,32,400/-
8) Explain the differences between Receipts and payments Account and Income and
Expenditure Account.
9) What is Installment Purchasing System?
10) Define partnership Deed? What are its contents?
11) A, B and C are partners in a partnership firm sharing P& L in the ratio of 4;3;3. C died on
1.4.2015. sales before death of the partner was Rs. 50,000/- average sale of last three
years was 75,000/- profit was 40,000/- calculate C’s share of Profit.
SECTION-C
Answer all questions.
12). Realization Account
13). Statement of Affairs.
14) Type of partners
15) Suscriptions
16) General purchase Vs. Installment Purchase.
******
GOVERNMNET COLLEGE (A) Rajahmundry Module – 10: BUSINESS STATISTICS- 1
III Semester Syllabus
MaxMarks:100
(75+25)
The objective of the paper is to impart knowledge on the application of statistical tools end
techniques in business decision-making & use of MS-Excel in interpretation of statistical data.
UNIT-1: Introduction to Statistics:
Meaning ,definition, importance and limitations of statistics .Collection of data .Primary and
secondary data –(Sampling-Random-Non Random-Census)- Schedule and questionnaire-
Frequency distribution-Tabulation -Diagrammatic and graphic Presentation of data using
Computers(Excel).
Unit-2 :Measures of Central Tendency :
Definition Objectives and Characteristics of Measures of central Tendency -Types of Averages-
Arithmetuc Mean, Geometric Mean. Harmonic mean ,Median ,Mode, Deciles .Percentiles
.Properties of averages and their applications .Calculation of averages using computers.
Unit-3 : Measures of Dispersion and Skewness :
Meaning and definition ,Properties of dispersion – Range-quartile Deviation- Mean Deviation-
Standard Deviation - Coefficient of Variation –skewness defition - kari Pearsons and Bowley’s
Measures of skewness-Normal distribution Calculation of Disperson and skewness using
Computers.
Unit-4 : Measures of Relation:
Meaning definition and use of correlation – Type of correlation-karipearson’s correlation
coefficient-Spearman’s Rank Correlation-probable’s error-Calculation of correlation by using
Computers.
Blue Print:
Units Name of the Topic Problem Theory
Essay
15 M
Short
5 M
Essay
15 M
Short
5 M
Very Short
2 M
1 Introduction to Statistics 1 1 2
2 Measures of Central Tendency 1 1 1
3 Measures of Dispersion and Skewness 2 1 1 1
4 Measures of Relation 1 1 1 1
5
Suggested Readings:
1. Business Statistics Reddy.C.R.Deep Publications,New Delhi
2. Statistics-Problems and solutions Kappor V.K
3. Fundamentals of Statistics Elhance D.N
4. Statistical methods Gupthas S.P
5. Statistics Gupta.B.N
6. Fundamentals of Statistics Gupta S.C
7. Statistics-Theory,Methods and applications Sancheti.D.C & Kapoor V.K
8. Practical BusinessStatistics Croxton & Crowdorv
9. Statistics and their applications to Commerce Borddigtion
10. Statistics Concepts & Applications Nabendu pal & Sahadeb Sarkar
11. Business Statics ,An applied Orientation P.K.Viswanathan
GOVERNMENT COLLEGE (A), RJAHMUNDRY
II-B.COM.EXAMINATION
(At the End of the III-Semester )
Module – 10: BUSINESS STATISTICS- 1
Model Paper
Time:3 hours maxMarks:75
SECTION-A
Answer any three of the following 3 x 15 = 45M 1. Define the statistics .Give the uses and limitations of its study.
2. Calculate mode and median for the following dat
X: 10-20, 20-30 30-40 40-50 50-60 60-70
F: 5 12 18 24 12 6
3. Calculate co-efficent variation from the following data
Marks: 20-30 30-40 40-50 50-60 60-70 70-80 80-90
No. of Students: 3 8 16 18 14 8 4
4. Calculate karl pearson co-efficent of skewness (assume mode as 18 years)
Age in years 15 16 17 18 19 20 21
No of students 4 6 10 15 12 9 4
5. Calculate co-efficent of correlation from the following data
X: 9 8 7 6 5 4 3 2 1
Y: 15 16 14 13 11 12 10 8 9
SECTION-B
Answer any four of the following 4 x 5 = 20 M
6. What are the difference between primary and secondary data
7. Calculate Arthematic Mean
Age in years 15 16 17 18 19 20 21
No of students 4 6 10 15 12 9 4
8. Calculate rank correlation
X: 20 80 60 40 12 17 90
Y: 24 32 18 65 72 29 48
9. Compute M.D and its coefficient from X
X: 4 6 8 10 12 14 16
Y: 2 1 3 6 4 3 1
10. List out uses of Correlation.
11. Explain the concept of dispersion in statistical analysis .Describe in brief the various
measures of dispersion.
SECTION-C
Answer the following 5 x 2 =10M
12. Good questionnaire
13. Tabulation
14. harmonic mean
15. Variance
16. Probable Error
GOVERNMENT COLLEGE (A) Rajahmundry
Module – 12: Financial Services – Banking & Insurance - 1
B.Com II Year: III Semester syllabus Max. Marks: 100(75+25)
PPW: 5
The impart knowledge on Banking and Insurance concepts and to gain an insight on Financial
Services.
UNIT1: Indian Financial System and its Regulations:
a. Indian Financial System – Structure - Objectives and importance of financial system -
economic development (Financial and Banking system charts).
b. Financial Markets – Structure – Objectives and Importance
c. Financial Services – Structure – Objectives and importance
d. RBI -Functions of RBI – Role of RBI in Economic Development
Unit-2: Banking Systems and its Regulation:
a. Commercial Banks – Meaning – importance and functions of commercial banks –
Indian Banking System – Structure - Banking Systems-Branch banking.- advantages and
disadvantages of branch banking and unit banking .
b. An overview of banking; Banking sector reforms with special reference to prudential
Norms. Capital adequacy norms, Income recognition norms, classification of assets and
NPAs;
c. innovations in Banking –ATMs. E-Banking Credit cards, Mobile Banking, On-line &
Offshore Banking etc (working and operations) Internet banking and online frauds in
banking
d. Regional and Rural banks, cooperative banks, Micro Finance, priority sector Lending
Indigenous banking. Role of NABARD. Development Financial instructions
Unit-3: Banker and Customer Relationship
A. Banker and customer definition and their relationship, types of customers and modes
of operations, procedure and precaution for opening an account, pass book & its features.
Rights duties and obligations of the banker(Application forms for opening accounts
,Cheque Books ,pass books requisition slips for withdrawals and deposits ,bank
statements, etc)
B. Types of loans and advances, principles of sound lending policies credit appraisals of
various forms of loans and advances. Modes of creating charges lien, pledge, mortgage
and hypothecation (Documents required for sanction of loans and advances)
Definition / meaning insurance and reinsurance, principles of insurance. Kinds of
insurance, advantages of insurance, globalization of Insurance and insurance sector
reforms in India.
Blue Print
Units Name of the Topic Theory
Essay
15 M
Short
5 M
Very Short
2 M
1 Indian Financial System and its
Regulations
1 2 1
2 Banking Systems and its Regulation 2 2 2
3 Banker and Customer Relationship 2 2 2
4
5
Books Recommended :
1 Maheswari and Paul RR Banking theory law and practice
2 Sundaram and Varsheney Banking theory law and practice
3 Tannans--- Banking law and practice in India
4 Aryasri Banking and Financial system
5 M Y Khan Indai Finaicial System
6 P.k.Gupta Insurance and Risk Management
7 Vijay raghavan Iyengar Introduction to Banking
8 Guru Swamy Banking Theory and Practice TATA Mc Graw Hill
GOVERNMENT COLLEGE(A),RJAHMUNDRY
II-B.COM.EXAMINATION
(At the End of the III- Semester )
Module – 12: FINANCIAL SERVICES –BANKING & INSURANCE - 1
Model Paper
Time:3 hours maxMarks:75
SECTION-A
Answer any three of the following 3 x1 5 = 15M
1) Explain the role of RBI in Indian Economic development.
2) Define Bank and explain the functions of commercial Banks
3) What are the merits and demerits of Branch Banking?
4) Explain the Relationship between the bankers and customer
5) Explain the principles of insurance
SECTION-II
Answer any Four Short note questions from the following 4 x 5 =20M
6) Meaning of financial services
7) Structure of financial markets
8) Unit Banking
9) Regional Rural Banking
10) Explain the procedure and precaution for opening an account
11) Principles of sound lending policies.
SECTION-III
Answer the following 5 x 2= 10M
12) Bankers Bank
13) A.T.M
14) NABARD
15) General lien
16) Re-Insurance
Government College(A) Rajahmundry
II B.Com . Degree Examination
(At the end of Fourth Semester)
Module – 13: ADVANCED ACCOUNTING - 2
Max Marks:75+25
Objectives:
1. To apprise the students about the application of accounting knowledge in special
business activities.
2. To impart the skills of properties of final accounts of non-trading concerns,
partnership, organizations.
3. To develop the skills of recording of transactions relating to issue of shares and
debentures, branches and departments manually and using computers .
UNIT-I: Branch and Departmental Accounts:
Dependent Branches: Features –Books of accounts –methods accounting of dependent
branches –Debtors System, Stock and debtors system-Recording of transaction relating to
branch accounts using computers. Accounting for Independent Branches:
Departmental Accounts: need, features, Basis for Allocation of Expenses, treatment of
Inter-Departmental Transfer at cost or selling price –Treatment of Expenses that cannot
be allocated –Preparation of departmental profit and loss. (24 Hours).
UNIT-II Company Accounts:
Issue of shares at par, Premium and at discount-Forfeiture and reissue of Shares-rights
issue (theory Only)-Recording of transactions relating to issue of shares using computers.
Issue and Redemption of Debentures-Redemption out of profits-sinking fund method.
Recording of transaction relating to issue and redemption of debentures using computers
Underwriting of Issue of shares (Simple Problems) .
Blue Print:
Units Name of the Topic Problem Theory
Essay
15 M
Short
5 M
Essay
15 M
Short
5 M
Very Short
2 M
1 Branch Accounts 1 1 1 1
2 Departmental Accounts 1 1 1
3 Company Accounts –Issue of Share 1 1 1 1 2
4 Company Accounts –Issue and redemption of
debentures 1 1 1
5
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. Accountancy-I S.P Jain & K.L Narang Kalyani Publishers
4. Financial Accounting - Dr.V.K.Goyal Excel Books
5. Introduction to Accountancy T.S Grewal S.Chand & Co
6. Accountancy-I Haneef and Mukerjee TATA Mcgraw Hill Co
7. Advanced Accountancy Arulanandam Himalaya Publishers
8. Advanced Accountancy –I S.N Maheswari & V.L Maheswari Vikas Publishing
Government College(A) Rajahmundry
II.B.Com .,Degree Examination
(At the end of IV Semester)
Module – 13 : ADVANCED ACCOUNTING – 2
Answer any three of the following 3 x 15 = 45
1) A head office in Bombay sends goods to its branch at channel 20% above cost .From the
following particulars show the branch Account will appear in the books of head office
and also give necessary adjustment entries :
Stock on 1-7-2008 at the branch --- Rs.1,800
Debtors on 1-7-2008 at the branch --- Rs.3,000
Petty cash in hand on 1-7-2008 at the Branch Rs.30
Goods supplied to the branch
Remittances from branch:
Cash sales Rs.6000
Cash received from debtors Rs.21000 Rs.27,000
Cheques sent to branch
Salary Rs.900
Rent & taxes Rs.150
Petty cash Rs.110
Stock at branch on 30-06-2009 Rs.1,160
Debtors at branch on 30-06-2009 Rs.3,000
Petty cash at the branch on 30-6-2009 Rs.20
2) From the following particulars prepare departmental Trading Account for the year ending
31-12-1995.
Opening stock 20,000 12,000
Purchases 92,000 68,000
Sales 1,40,000 1,12,000
Closing stock 28,500 20,000
Goods transferred from B to A ---- 45,000
Goods transferred from A to B 48,000 ----
Return of goods from B to A ----- 7,000
Wages Rs.25,200
Carriage inwards Rs.8,000
3) Bharani Limited issued 40,000 equity shares of Rs.10/-eacj at premium of Rs.2/- each for
public subscription payable as to Rs2/- on application Rs.6/-on allotment (including
premium)Rs.4/- on Ist call. Application for 2,50,000equity shares were received
.allotment was made as follows:
a) Application for 60,000 shares were rejected completely
b) 20,000 sahres were allotted among applications for 40,000 shares
c) 10,000 shares were fully allotted among the applications for 10,000 shares
Excess application amount of any is returned after adjustments the future calls. All the
calls were made received by them . pass necessary entries in the books of Bharani
limited.
4) Explain the different methods of issue of shares.
5) On 1st April 2014, X Ltd issued Rs. 10,00,000/- 7% Debentures at 5% discount repayable
in five years at par. The company has a right to redeem to the extent of Rs. 1,00,000 in
any year by purchasing in the open market. The interest on debentures was payable half
yearly on 30th September and 31st March and the same was duly paid.
On 31st March 2015, the company purchased Rs. 1,00,000/- debenture at a cost of
Rs. 91,000. For redemption pass necessary journal ENTRIES IN THE BOOKS OF THE
COMPANY UPTO 31ST March 2015, if the redemption was out of profit.
SECTION-B
Answer any Four of the following
4x5=2oM
5) A company issued 100,000 equity shares of Rs. 10/- each payable as under on
Application Rs.2/- on allotment Rs 2/- on First call Rs3/- on Second call Rs.3/- Received
12000share application and 2000 share application is . call all installments pass the
journal entries.
6) From the following particulars relating to Agra Branch for the year ending 31st March,
2014, prepare a Branch Account in the books of Head Office.
Stock at branch on 1st April 15,400
Debtors at the Branch 1st April 8,250
Petty cash on 1st April 250
Goods supplied to branch 75600
Cash sales 5250
Collection from debtors 78870
Amount sent to branch towards salaries 3720
Rent 1200
Stock at Branch as on 31-03-2015 11,575
Sundry debtors at the branch on 31-03-2014 25,230
Petty cash on 31-03-2014 375
SHOW THE BRANCH ACCOUNT IN THE BOOKS OF Head Office.
7) What are the advantages of Departmental Account ?
8) What are the differences between department and Branch ?
9) What is forfeiture of shares ?Explain
10) Explain the types of Debentures
SECTION-C
11) Stock and Debtors system
12) Departmental accounts
13) Share premium
14) Underwriting commission.
15) Sinking fund
*****
GOVERNMNET COLLEGE(A) Rajahmundry
Module – 16 : BUSINESS STATISTICS- 2
IV Semester syllabus
MaxMarks:100(75+25)
P.P.W : 5(4 +1)
The objective of the paper is to impart knowledge on the application of statistical tools end
techniques in business decision-making & use of MS-Excel in interpretation of statistical data.
Unit-1: Regression Analysis
Meaning and utility of Regression analysis comparison between correlation and Regression-
Regression Equations-interpretation of Regression Co-efficient Calculation of Regression by
using computers.
Unit-2: Analysis of Time Series
Meaning and utility of time series Analysis-Components of Time series-Measuresment of trend
and Seasonal Variations –Utility of Decomposition of Time Series-decentralization of Data-
Caluculation of trend and seasonal variations using computers.
Unit-3 : Index Numbers
Meaning Definition and importance of Index Numbers-Methods of Construction of Index
Numbers-Price Index Numbers – Quantity Index Numbers-Tests of Adequacy of Index Numbers-
deflating Index Numbers using computers.
Unit-4: Business Forecasting
Introduction – Role of forecasting in Business – steps in forecasting – Methods of forecasting –
Theories of business forecasting.
Blue Print:
Units Name of the Topic Problem Theory
Essay
15 M
Short
5 M
Essay
15 M
Short
5 M
Very Short
2 M
1 Regression Analysis 1 1 1
2 Analysis of Time Series 1 1 1 1
3 Index Numbers 1 1 1 1 2
4 Business Forecasting 1 1 1
Suggested Readings:
1 Business Statistics Reddy.C.R.Deep Publications,New Delhi
2 Statistics-Problems and solutions Kappor V.K
3 Fundamentals of Statistics Elhance D.N
4 Statistical methods Gupthas S.P
5 Statistics Gupta.B.N
6 Fundamentals of Statistics Gupta S.C
7 Statistics-Theory,Methods and applications Sancheti.D.C & Kapoor V.K
8 Practical BusinessStatistics Croxton & Crowdorv
9 Statistics and their applications to Commerce Borddigtion
10 Statistics Concepts & Applications Nabendu pal & Sahadeb Sarkar
11 Business Statics ,An applied Orientation P.K.Viswanathan
GOVERNMENT COLLEGE(A),RJAHMUNDRY
II-B.COM.EXAMINATION
(At the End of the IV-Semester )
Module – 16: BUSINESS STATISTICS - 2 Model Paper
Time:3 hours MaxMarks:75
SECTION-A
Answer any three of the following 3 x1 5 = 45M
1 Calculate the two regression equations of X on Y and Y on X and estimate the likely
demand when price is Rs.20/-
Price 10 12 13 12 16 15
Amount
demand
40 38 43 45 37 43
2. Find the value of trend by the method of least squares from the data given below .Assuming
that
same rate of change. Predict the earning for the year 2002.
Year 1991 1992 1993 1994 1995 1996 1997 1998
Earning 38 40 65 72 69 60 87 95
3. Explain the problems while constructing the index numbers.
4. From the following data prepare fisher’s ideal index number
Item Base year Current year
Unit price Rs. Quantity Unit Price Rs. Quantity Kg
A 6 50 10 56
B 2 100 2 120
C 4 60 6 60
D 10 30 12 24
5. Construct Paascha, Laspeyere and Marshal Edzeworth and Bowleys’ Index Numbers
Item Base year Current year
Unit price rs Quantity Unit Price Rs. Quantity Kg
A 12 100 20 112
B 4 200 4 240
C 8 120 12 120
D 20 60 24 48
SECTION-B
Answer any four of the following 4 x 5 = 20 M
6. Seasonal variations
7. Determine trend of the following by semi-average method
8. Means of x and y are 5 and 10 respectively and their dxy = 0.33 and dyx = 0.65 find out
the value of X , if Y = 11.
9. Prepare trend for the following data using semi-average method.
Year: 2001 2002 2003 2004 2005 2006 2007 2008 2009
Value: 25 40 50 65 62 68 57 71 74
10. Construct price index using simple average of price relative method.
Product Price in 2005(Rs) Price in 2008(Rs)
A
B
C
D
E
F
20
30
10
25
40
50
25
30
15
35
45
55
12. What is the role of forecasting in business?
SECTION-C
Answer the following 5 x 2 =10M
13. Regression Lines
14. Index numbers
15. Simple average
16. Base Year
17. Opinion Polling.
GOVERNMENT COLLEGE (A) Rajahmundry
Module – 16 : Financial Services Banking & Insurance - 2
B.Com II Year:: IV Semester syllabus Module: MaxMarks:100(75+25)
PPW:5
Unit I: Negotiable Instruments
Promissory note and bills of exchange and cheque, difference between them ,types of crossing the
cheque ,payments of cheque and consequences of wrongful dishonor ,collection of local and
upcountry Cheques ,responsibilities and liabilities of collecting banker and statutory protection to
the collecting banker(Promissory notes. B/E crossed Cheques-various modes).
Unit II: Financial Markets & services:
A. Indian money market –characters tics, structure, composition (call and notices money, market,
treasury bills market, CDs CPs short term bill market, MMMF s and DFHI) problems and
reforms in Indian money markets ( CDs CPs ,Treasury Bills)
B.Indian capital market – composition and growth of primary and secondary markets - capital
market reforms and NBFC s in capital markets, stock exchanges – Functions and trading systems
in NSE, OTCE),Online Trading and role of SEBI.
C.Financial intermediaries and services : Merchant bankers ,Mutual funds, Leasing companies,
Venture capital Funds Fonaiting , Loan / syndication ,Depository participants (Documentation ).
Unit III: Insurance and its regulation
A. Life Insurance-meaning – Principles – types of insurance – insurance sector reforms – Life
insurance policies
B.Non Life Insurance- introduction – principles - types of products and scope of fire Insurance,
Marine Insurance,- health Insurance and other insurances, IRDA regulations.
Blue Print
Units Name of the Topic Theory
Essay
15 M
Short
5 M
Very Short
2 M
1 Negotiable Instruments 1 2 1
2 Financial Markets & services 2 2 2
3 Insurance and its regulation 2 2 2
4
5
Books Recommended: 1 Maheswari and Paul RR Banking theory law and practice
2 Sundaram and Varsheney Banking theory law and practice
3 Tannans--- Banking law and practice in India
4 Aryasri Banking and Financial system
5 M Y Khan Indai Finaicial System
6 P.k.Gupta Insurance and Risk Management
7 Vijay raghavan Iyengar Introduction to Banking
8 Guru swamy BankingTheory and Practice TATA Mc Graw Hill
GOVERNMENT COLLEGE(A),RJAHMUNDRY
II-B.COM.EXAMINATION
(At the End of the IV-Semester)
Module – 16: FINANCIAL SERVICES –BANKING & INSURANCE - 2
Model Paper
Time:3 hours Max Marks:75
SECTION-A
Answer any three of the following 3 x1 5 = 15M
1) Explain the statutory protection to a collecting banker under negotiable instruments act.
2) What are the defects of Indian Money market? Give suggestions to improve the money
market.
3) Explain briefly the role of SEBI in controlling the Indian capital market.
4) Explain the functions of Merchant banker.
5) What is procedure for issuing a Life Insurance Policy?
SECTION-II
Answer any Four Short note questions from the following 4 x 5 =20M
6) Explain the differences between promissory Note and Bills of Exchange.
7) Precautions to be taken by a paying banker while honouring cheques.
8) Services rendered by NBFCs.
9) Mutual funds.
10) Kinds of Marine Insurance
11) Social Insurance.
SECTION-III
Answer the following 5 x 2= 10M
12) Promissory note
13) Primary market
14) Stock Exchange
15) Health Insurance
16) Fire Insurance
GOVERNMENT COLLEGE (AUTONOMOUS),
RAJAHMUNDRY III B. COM – V - SEMESTER SYLLABUS
Module – 20: CORPORATE ACCOUNTING - 1
Max. Marks: (75+25) P.P.W. :(4+1 hours )
OBJECTIVES: 1. To provide the knowledge relating to the Accounting Standards.
2. To enable students to company final accounts using computers
3. To enable the students to prepare financial
statements of Insurance and Bank Companies..
UNIT-I: Accounting Standards
Accounting Standards - Need and importance - An overview of Indian
Accounting Standards.
UNIT –II: Valuation of Goodwill and Shares
Valuation of Goodwill - 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.
UNIT –III : Company final accounts
Preparation of Final Accounts – Provisions relating to preparation of
final accounts – Profit and loss account and balance sheet – Preparation
of final accounts using computers.
UNIT –IV: Issue of Bonus shares and Profits Prior to Incorporation.
Issue of bonus shares-Provisions of company’s Act and SEBI guide
lines. Acquisition of business and profits prior to incorporation. –
Accounting treatment.
UNIT-V: Bank Accounts
Bank Accounts –Books and Registers to be maintained by banks-Slip system
of posting-rebate on bills discounted-Schedule of advances –Non performing
assets - Legal provisions relating to Preparation of final accounts –
Preparation of bank final Accounts using computers
Additional Input under Autonomy:
Concept of Inflation Accounting
Blue Print:
Units Name of the Topic Problem Theory
Essay
15 M
Short
5 M
Essay
15 M
Short
5 M
Very Short
2 M
1 Accounting Standards -- -- 1 1 1
2 Valuation of Shares 1 - -- 1 -
Valuation of Goodwill 1 1
3 Company final accounts 1 -- - 1 1
4 Profits Prior to Incorporation 1 - 1
Issue of Bonus shares 1 - -
5 Bank Accounts (P&L a/c) 1 1 1
Suggested Readings:
Principles and Practice of Accounting R.L. Gupta & V.K. Gupta Sulthan
Chand &sons
Accountancy – III Tulasian Tata Mcgraw Hill Co
Accountancy – III S.P. Jain & K.L Narang Kalyani Publishers
Financial Accounting Dr.V.K.Goyal Excel Books
Introduction to Accountancy T.S.Grewal S.Chand and CO
Modern Accountancy Vol-II Haneef and Mukherjee Tata Mcgraw Hill co
Advanced Accountancy Arulanandam Himalaya publishers
Advanced Accountancy Vol-II S.N.Maheshwari & V.L.Maheswari Vikash Publishing
co.
Advanced Accountancy: Shukla and Grewal S.Chand & Co
Advanced Accountancy: R.L. Gupta and Radhaswamy Sulthan Chand &sons
Corporate Accounting Goyal VK Excel
Corporate Accounting Verma KK Excel
International Accounting Saudagaran Cengage
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. COM – V - SEMESTER END EXAMINATION
Module – 20: CORPORATE ACCOUNTING - 1
Time: 3 Hours Max
Marks: 75
SECTION - A
Answer any THREE Questions 3 x 15
=45 M
1. Give the list of International Accounting standards?
2. Big & Co. Ltd is a company with an authorized capital of Rs. 5,00,000 divided into 5,000
equity shares of Rs. 100 each. On 31-3-2009. 2500 shares were fully called up.
Following are the balances extracted from the ledger of the company as on 31-3-2009.
Rs. Rs.
Stock 50,000 Advertising 14,300
Sales 4,25,000 Debtors 38,700
Purchases 3,00,000 Creditors 35,200
Wages(Productive) 70,000 Plant & machinery 80,500
Discount allowed 4,200 Furniture 17,100
Discount received 3,150 Cash & Bank 1,34,700
Insurance up to 30-6-2009 6,720 Reserve 25,000
Salaries 18,500 Loan from managing director 15,700
Rent 6,000 Bad Debts 3,200
General Expenses 8,950 Calls in arrears 5,000
Profit & Loss A/c 6,220
Printing & Stationary 2,400
You are required to prepare trading and profit and loss account for the year ended 31-3-2009
and the balance sheet as on that date of the company. Following further information is given:
1. Closing stock Rs. 91,500
2. Depreciation to be charged on plant and machinery and furniture at 15% AND 10%
respectively
3. Outstanding liabilities – Wages – Rs. 5,200, Salary – Rs. 1,200 and Rent Rs. 600
4. Dividend @ 5% on paid up shares capital is to be provided
5. Ignore corporate dividend tax.
3. From the following information, prepare profit and loss account of Vasari Bank Ltd for the
period ended on 31-3-2009. Working should form part of our answer.
Rs. Rs.
Interest on loans 300 Interest on saving bank deposits 87
Interest on Fixed deposits 275 Postage, Telegrams and Stamps 10
Commission 10 Printing and Stationary 20
Exchange and Brokerage 20 Sundry Expenses 10
Salaries and allowances 150 Rent 15
Discount on Bills(gross) 152 Taxes and Licenses 10
Interest on Cash credits 250 Audit fees 10
Interest on Temporary over draft in current accounts 30
Additional Information:
1. Rebate on bills discounted 30
2. Salary of managing director 30
3. Provision for bad debts 40
4. Provision for Income Tax is to be made @ 55% (round of the nearest thousands).
5. Interest of Rs. 4,000 on doubtful debts was wrongly credited to interest on loan account
6. Provide Rs. 15,000 as divided
4. Balance sheet of Diamond Ltd as on 31st March, 2009
Liabilities Rs. (In Lakhs) Assets Rs. (In
Lakhs)
Share capital Land and Buildings 110
fully paid up shares Plant and Machinery 130
Rs. 100 each 200 Plant and Trade marks 20
General Reserve 40 Stock 48
Profit and Loss A/c 32 Sundry Debtors 88
Sundry Creditors 128 Bank Balance 52
Provision for Income Tax 60 Preliminary Expenses 12
460 460
The expert valued the land and buildings at Rs. 240 lakh, Goodwill Rs. 160 Lakh and Plant
and Machinery at Rs. 120 Lakh. Oout of the total debtors, it is found that debtors for Rs. 8
lakh are bad. The profits of the company have been as follows:
For the year 2006-2007 Rs. 92 lakh.
For the year 2007-2008 Rs. 88 lakh.
For the year 2008-2009 Rs. 96 lakh.
The company follows the practice of the transferring 25% of profits to general reserve.
Similar type of companies earn at 10% of the value of their shares. Plant and machinery and
land and buildings have been depreciated at 15% and 10% respectively.
As certain the value of shares of the company as under:
i) .Intrinsic value method.
ii) Yield value method
iii) Fair value method
5. Following information is obtain from the books of ‘x’ private Ltd for the year ended 31st
March, 2009
Sales Rs. Rs. Rs.
April 1,20,000 August 1,80,000 December
2,10,000
May 1,50,000 September 2,00,000 January
2,50,000
June 1,70,000 October 2,20,000 February
2,90,000
July 1,60,000 November 1,50,000 March
3,00,000
Expenses including depreciation for the year
Rs.
Salaries 1,09,500
Traveling 21,600
Advertisement 8,000
Bad debts 2,300
Director’s fee 3,500
Miscellaneous exp 6,000
Contribution to P.F., E.S.I, etc 5,250
Carriage outward 34,400
Depreciation 27,000
Audit fees 2,500
Selling commission 24,000
Sales invoices were prepared at cost plus 25% up to June, 2008 and thereafter at cost plus 33
1/3 %. The company was incorporated on 1st August 2008 by taking our the running business
of a partnership with effect from 1st April, 2008. Your required to prepare the profit and loss
account of the company for the year ended 31st March, 2009 showing pre-incorporation and
post-incorporation including your basis of allocation.
SECTION - B
Answer any FOUR Questions from the following
4 x 5 = 20 M
6. Write about Accounting Standard – 3.
7. From the following information calculate the valuation of goodwill
The net profits of a company for the five years are: 2009- Rs. 80,000/-; 2010 – Rs. 90,000/-
2011 – Rs.94,000/- ; 2012 - Rs 80,000/- and 2013 – Rs. 96,000/-. The capital employed in the
business is Rs. 800,000/- on which a reasonable return of 10% is expected.
8. X ltd. As 10,000 shares of Rs. 100 each. The board of directors as resolved to issue 2 bonus
shares of Rs. 100 each for every 5 shares in the company. From the following information
write the journal entries for the issue of bonus shares:
General Reserve Rs. 2,00,000
Profit and Loss A/c Rs. 1,50,000
Shares premium A/c Rs. 1,50,000
9. Need for valuation of Shares
10. What is capital Reserve and reserve capital?
11. Slip system of posting?
SECTION - C
Answer ALL Questions 10 x 2 = 20 M
12. Yield method?
13. Interim dividend?
14. Accounting standards board?
15. Non-Banking Assets
16. Sales Ratio
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B. COM – V - SEMESTER SYLLABUS
Module – 19: INCOME TAX AND AUDITING - 1
Max. Marks : (75+25) P.P.W. :(4+1 hours )
Objectives:
1. To impart knowledge pertaining to the concepts of Income Tax.
2. To acquaint oneself with auditing procedure.
Unit-I: Introduction.
Introduction – Basic concepts – Brief History of Income Tax - Legal Frame Work -
Definitions – Residential Status (Problem) Income - Scope of Total Income - Types
of Income- Indian Income- Foreign- Income- Exempted incomes- Agriculture
income- Incidence of Tax (Problem)
.Unit –II: Income from Salary
Heads of Income – Income from Salary – Salary – Allowance- fully taxable, partially taxable,
fully exempted allowances – Perquisites- taxable in all cases, taxable in certain cases and
exempted in all cases – Profit in-lieu of Salary
Unit – III: Income from House Property
Income from House Property-exempted incomes from House Property- computation of Annual Value
– different Types of Rental Values – Deductions
Unit- IV: Introduction to Auditing
Meaning – Definition and Objectives of Auditing – Types of Audit – Audit process and
Procedure – Audit Planning and Programming –
Unit-V: Internal check and Vouching
Internal Check – Internal Audit and Internal Control – Vouching - Preliminaries in
commencing a new audit
Blue Print:
Units Name of the Topic Problem Theory
Essay
15 M
Short
5 M
Essay
15 M
Short
5 M
Very Short
2 M
1 Introduction 1 1 1 1
2 Income from Salary 1 1 1 1
3 Income from House Property 1 - 1
4 Introduction to Auditing 1 1 1
5 Internal check and Vouching 1 1 1
Books for Reference:
1. Saha .R. G – Income Tax , Himalaya Publishing House
2. Bhagavathi Prasad, Income Tax - Law & Practice in India.
3. Vinodh K. Singhania, Student Guide to Income Tax.
4. Malhotra, Income Tax Law and Practice.
5. N D Kapoor, Auditing.
6. R G Saxena, Auditing, Himalaya Publications.
7. T N Tandon, Practical Auditing.
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. COM – V - SEMESTER END EXAMINATION
Module – 23: INCOME TAX AND AUDITING - 1
Time: 3 Hours Max
Marks: 75
SECTION - A
Answer any THREE Questions 3 x 15
=45 M
1. Mr. X a foreign national comes to India for the first time on 15-6-2009. During
the financial year 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 and 2015-16, he
stayed in India for 120 days, 115 days, 15 days, 191 days, 124 days and 80 days
respectively. Determine his Residential Status for the assessment year 20016-17.
2. Sri Kali Prasad working as Branch Manager at Vijayawada in a Chennai based
Company, TVS Motors Ltd. From the following particulars furnished by him
calculate the taxable salary income for the assessment year 2016-17. Basic Salary,
Rs. 11,500; Bonus per annum Rs.26,000; Dearness Allowance Rs.2000 per
month; City Compensatory Allowance Rs.2500 per month; Entertainment
Allowance Rs.1600 per month; House Rent Allowance Rs.3500 per month (Rent
paid by him in Vijayawada is Rs.2200). His employer provided the following
facilities: Cell phone bills for personal use Rs.18000; Electricity Bill Rs.10000;
Water Bill Rs.1500; Club Bills Rs.7500. He was given a watch worth Rs.2000 on
his birthday and a cash of Rs.4000 for achieving sales target. He was provided
with a small car for office and personal use and all the expenses are borne by
employer.
3. Smt. Kusuma kumari is the owner of a house property in Delhi. From the
following particulars given by her calculate the taxable income from house
property for the assessment year 2015-16. Rents received from house property
Rs.10,80,000. Fair Rental Value Rs.9,50,000, Municipal Rental Value
Rs.9,00,000. The following are the taxes paid on the house property. Muncipal
Taxes 15% of Municipal Rental Value, Sewage Tax Rs.15,000, Interest on loan
borrowed for purchase of house property Rs.84,000( Instalment due to bank
Rs.12,000), Interest on loan for repairs to house property Rs.7,500, Interest on
loan borrowed for payment of municipal taxes and other taxes Rs.18,285.
4. What do you mean by auditing? Discuss its objectives.
5. What is the Internal Control? Why to have Internal Control? Explain the elements
of a good system of Internal Control.
SECTION - B
Answer any FOUR Questions from the following
4 x 5 = 20 M
6. Compute Mr. Chandu taxable income if he is (a) Resident, (b) Not an Ordinary Resident
and (c) Non-resident.
1. Income from house property in Canada received in U.S.A Rs. 22,000/-
2. Income from a Godam in Canada received in India Rs. 58,000/-
3. Interest on securities in Canada (30% of which received in India) Rs. 69,000/-
4. Dividends received from Indian company Rs. 58,000/-
5. Income from other source in India but received in abroad Rs. 30,000/-
7. Sri. Prakash Rao is working in a limited company in Vijayawada (Population
12,00,000). His salary particulars are as follows: Basic Pay Rs.10,000 p.m., D.A.
Rs.2,000 p.m. HRA Rs.4,000 p.m.(rent paid by him is Rs.3,500p.m.)
Entertainment Allowance is Rs.1,500p.m. In the last 3 months Rent free
accommodation is provided in his own building instead of HRA. Compute his
Gross Total Income for the previous year ending 2015-16. (Assessment Year
2016-17.)
8. Give ten examples of Incomes which are totally exempted from Tax.
9. Define the term Allowance and explain the various types of Allowances.
10. ‘Audit begins where accountancy ends’. Explain
11. Explain procedure relating to vouching of salaries.
SECTION - C
Answer ALL Questions 10 x 2 = 20 M
12. Agriculture income
13. Perquisites- taxable in all cases 14. Standard deduction
15. Internal Audit
16. Discuss the scope of audit.
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B. COM / B.A – V - SEMESTER SYLLABUS
Module – 17: Business Law - 1
Max. Marks : (75+25) P.P.W. :(4+1 hours )
Objective: To make the students learn the basics of business laws and apply them in real
life situations, like general contracts and the sale of goods act 1930
Unit –I: Contracts :
1. Agreement and Contract: Definition and meaning - Essentials of a valid contract –
types of contracts.
2. Offer and Acceptance: Definition – Essentials of a valid offer and acceptance –
communication and revocation of offer and acceptance.
Unit- II: Consideration and Consent
1. Consideration: Definition and importance – Essentials of valid consideration – the
Doctrines of ‘Stranger to Contract’ and ‘No Consideration – No Contract’ –
Capacity to contract – special rules regarding minor’s agreements.
2. Consent: Free Consent – Flaw in Consent: Coercion – Undue influence – Fraud –
Misrepresentation and Mistake.
Unit – III: Discharge of a Contract:
1. Legality of object and consideration:– illegal and immoral agreements –
agreements opposed to public policy.
2. Agreements expressly declared to be void – wagering agreements and contingent
contracts.
3. Discharge of a contract – various modes of discharge of a contract – performance
of contracts.
4. Breach of a contract – types – remedies for breach of a contract
Unit IV. Sale of Goods Act- Introduction:
1. Contract of sale: Definition - features – definition of the term goods – types of
goods – rules of transfer of property in goods – differences between sale and
agreement to sell.
Unit V: Conditions and Warranties
1. Rights of an unpaid seller.
2. Conditions and warranties – meaning and distinction – express and implied
conditions and warranties – sale by non-owners – auction sale.
Suggested Books:
Kapoor ND: Mercentile Law, Sultan Chand
Kapoor ND: Company Law, Sultan Chand
Balachandran V: Business Law, Tata
Tulsian: Mercantile Law, Tata
Tulsian: Busiess Law, Tata
Gogna: A Text books of Business and Industrial Law, S.Chand
Pillai Bhagavathi: Business Law, S.Chand
Gogna : A Text Book of Mercantile Law, S. Chand
Gogna: A Text Book of Company Law, S. Chand
Blue Print
Units Name of the Topic Theory
Essay
15 M
Short
5 M
Very Short
2 M
1 Contracts 1 2 1
2 Consideration and Consent 1 1 1
3 Discharge of a Contract 1 1 1
4 Sale of Goods Act- Introduction 1 1 1
5 Conditions and Warranties 1 1 1
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. COM / B.A – V - SEMESTER END EXAMINATION
Module – 17: Business Law - 1
Time: 3 Hours Max
Marks: 75
SECTION - A
Answer any THREE Questions 3 x 15
=45 M
1. What is a Contract? What are the essential elements of valid contract?
2. Define Consideration? Explain the essential of valid consideration?
3. Agreements opposed to public policy are void? Explain the statement?
4. Who is an unpaid vendor? What are the rights of an unpaid vendor?
5. What is the differences between sale and agreement to sell? Explain
SECTION - B
Answer any FOUR Questions from the following
4 x 5 = 20 M
6. Write any Five essentials of valid offer or acceptance?
7. Remedies for breach of a contract
8. Types of goods under sale of goods Act
9. Rights of an unpaid seller
10. Explain Five differences between Sale and Agreement to sell?
11. Explain implied conditions?
SECTION - C
Answer ALL Questions 10 x 2 = 20 M
12. Communication?
13. Fraud?
14. Discharge of Contract?
15. Meaning of Contract of sale ?
16. Write two differences between Conditions and Warranties?
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. COM – V - SEMESTER SYLLABUS
Module – 19: COST AND MANAGEMENT ACCOUNTING - 1 Max. Marks : (75+25) P.P.W. :(4+1 hours )
Objectives:
1.To impart conceptual knowledge of costing and management accounting
2. To train the students in finding the cost of products using different methods of
costing
Unit-I: Introduction.
Cost Accounting: definitions, features, objectives, functions, scope, advantages
and limitations. Management Accounting: definitions, features, objectives,
functions, scope, advantages and limitations. Relationship between cost,
management and financial accounting Cost concepts-Cost classification -
preparation of cost sheet. Relationship of costing department with other
departments.
Unit-II: Material Cost.
Material Cost: direct and indirect material cost, Inventory control techniques-
stock levels, EOQ, ABC analysis. Issue of materials to production- pricing
methods-FIFO, LIFO with base stock, average methods.
Unit-III: Labour Cost and Overheads
Labor cost: direct and indirect labor cost- methods of payment of wages
including incentive plans –Halsey and Rowan plans, Tailors Piece Rate method.
Overheads: features, classification, methods of allocation and apportionment of
overheads.
Unit-IV Job and Contract Costing.
Single or Output Costing, Job and contract costing: Features, costing process-
computation of cost
Unit-V: Process Costing
Process Costing: features, treatment of normal and abnormal losses, preparation
of process cost accounts (excluding equivalent products and inter process profits)
Additional Input under Autonomy:
Operating Costing
Main problem carrying 15 Marks each which are come under Section – I may be set
as stated below.
1. Problem from the topic of Issue of Materials or payment of wages.
2. Problem from the topic of Allocation and Apportionment of overheads.
3. Problem from the topic of Quotation Cost sheet.
4. Problem from the topic of Process Costing
Suggested Readings:
1.Cost and Management Accounting Jain and Narang Kalyani Publishers
2.Cost and Management Accounting M.N Arora Himalaya Publishing House
3.Cost accounting Dutt pearson Education
4.Management accounting Sarma and Gupta kalyani publishers
5. Management accounting S.P.Guptha S.Chnad co
6. Management accounting S.N.maheswari Sultan chand and sons
7.Cost Accounting Jawaharlal Tata Mcgraw Hill
8.Cost Accounting Theory and Practice Banerjee PHI
9. Management and Cost Accounting Drury Cengage
Blue Print:
Units Name of the Topic Problem Theory
Essay
15 M
Short
5 M
Essay
15 M
Short
5 M
Very Short
2 M
1 Introduction - - 1 1 1
2 Material Cost- Pricing Methods 1 - - - 1
Material Cost- Ordering Levels 1
3 Labour Cost - 1 - 1 -
Overheads 1 - - - 1
4 Contract Costing 1 - - - 1
Job Costing - 1
5 Process Costing 1 - - 1 1
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B. COM – V - SEMESTER END EXAMINATION
Module – 19: COST AND MANAGEMENT ACCOUNTING - 1
Time: 3 Hours Max Marks: 75
SECTION - A
Answer any THREE Questions 3 x 15 =45 M
1. Discuss the different methods of wage payment of labour?
2. A B C Chemical Company Ltd produced three chemicals during the month of July by three
consecutive processes in each process 2% of the total weight put in is lost and 10% is scrap
which from processes 1) and 2) realizes Rs. 100/- a ton and from process 3). 20% a ton. The
products of three processes are dealt with as follows:
Process – I Process – II Process – III
A B C
Passed on to the next process 75% 50% --
Send to warehouse for sale 25% 50% 100%
Expenses incurred: Rs. Tons Rs. Tons Rs.
Tons
Raw Materials 1,20,000 1000 28,000 140 1,07,840
1348
Manufacturing wages 20,500 -- 18,520 -- 15,000
--
General Expenses 10,300 -- 7,240 -- 3,100
Prepare process cost accounts
3. The following yearly charges are incurred in respect of a machine in a shop, where manual
labour is almost nil and where work is done by means of 5 machines of exactly similar type
and specifications
a) Rent and Rates(on the basis of floor area) Rs. 4,800
b) Deprecation on each machine Rs. 500
c) Repairs and Maintenance for 5 machines Rs. 1,000
d) Power consumed(as per meter @ 5 paise per unit) Rs. 3,000
e) Electric charges for the shop Rs. 450
f) Attendance – 2, Attendance, looking after 5 machines paid Rs. 60/- p.m each
g) Supervisor looking after 5 machines and is paid Rs. 250/- p.m each
h) Sundry supplies for the shop Rs. 450
i) Hire purchase installments for the machine(including Rs. 300/- for interest) Rs.
1200/-
The machine uses 10 units of power per hour calculate the machine hour rate.
4. The Received side of the Stores Ledge Account shows the following particulars
Jan 1 Opening Balance 500units @ Rs.4/-
Jan 5 Received from Vendor 200units@Rs. 4.25
Jan12 Received from vendor 150units@ Rs 4.10
Jan 20 received from vendor 300 units @ Rs. 4.50
Jan 25 Received from Vendor 400units@ 4
Issue of materials were as fgollows:
Jan.4 – 200units; Jan 10 – 400 units; Jan 15 – 100 units; Jan 19 – 100 Units; Jan 26 – 200
units; Jan 30 -250units. Issues are to be priced on the principle of ‘First in First out’
5. Following was the expenditure on a contract for Rs. 6,00,000/- commenced in February 2014
Materials Rs. 120,000/-; Wages Rs. 164,400; Plant Rs. 20,000/-; business Charges Rs.
8,600/-
Cash received on account to 31st December, 2014 amounted to Rs. 240,000/- being 80% of
work certified; the value of materials in hand at 31-12-2014 was Rs. 10,000/-. Prepare the
Contract Account for 2014 showing the profit to be credited to the year’s profit and Loss
Account. Plant to be depreciated at 10%.
SECTION - B Answer any FOUR Questions from the following 4 x 5 = 20 M
6. Cost classification by function?
7. From the following information, calculate the labour turnover rate and labour flux rate:
Number of workers at the beginning of the year 3,800; Number of workers at the end of the
year 4,200. During the year 40 workers leave while 160 workers are discharged. 600 workers
are required during the year, of these 150 workers are received because of leavers and the rest
are engaged in accordance with an expansion scheme.
8. Rowan Plan - Advantages?
9. Calculate the minimum stock level, maximum stock level, re-ordering level and average
stock level from the following information.
Minimum consumption 100 units per day; maximum consumption – 150 units per day
Normal consumption -120 units per day re-order period : 10-15 days
Re-order quantity -1500 units normal re-order period – 12 days.
10. Features of job costing?
11. Work in progress.?
SECTION - C Answer ALL Questions 5 x 2 = 10 M
12. E.O.Q?
13. Labour Turnover
14. Abnormal gain Account?
15. Absorption of over heads
16. Cost plus contract
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. COM – V - SEMESTER SYLLABUS
ELECTIVE-I
Module – 21:: ADVANCED CORPORATE ACCOUNTING – 1
This Elective group for B.Com. General students only
---------------------------------------------------------------------------------------------------------------------
Time: 3 Marks: 100 (75+25)
P.P.W: 5 (4+1)
Unit – I: The Accounts of Holding Companies:
The nature of Holding Companies – Legal requirements for a holding company – Schedule
VI of the Companies Act and subsidiary companies – Preparation of consolidated balance
sheet – cancellation of investment account – minority interest – cost of acquiring control or
goodwill – capital reserve – preference share capital in subsidiary companies – debentures
in subsidiary companies (including problems related to the single subsidiary company).
Lab: Computation of Problems using Excel/Accounting packages.
Unit – II: Accounts of Electricity Companies (Double-Accounting System):
Meaning of double-account system – revenue account and net revenue account – capital
account (receipts and expenditure on capital account) and general balance sheet.
Replacement of an asset. Important provisions of Indian Electricity Act 1910, Electricity
supply act 1948 and the Companies Act 1956 – Formats of relevant accounts – calculation
of reasonable return and disposal of surplus. Preparation of net revenue account and
Balance sheet (including problems).
Lab: Computation of Problems using Excel/Accounting packages.
Unit - III: Human Resource Accounting:
Definition, objectives, approaches, assumptions, advantages, limitations of HRA, HRA in
India. Historical cost accounting, Replacement cost method, Opportunity cost method.
(Theory only).
Suggested Readings:
1. R.L.Gupta, M.Radha swamy : Corporate Accounting, Sultan chand
2. Jain & Narang : Corporate Accounting, Kalyani publications
3. S.M.Shukla : Advanced Accounting, Sahitya Bhavan.
Blue Print:
Units Name of the Topic Problem Theory
Essay
15 M
Short
5 M
Essay
15 M
Short
5 M
Very Short
2 M
1 The Accounts of Holding Companies 1 -- 1 2 1
2 Accounts of Electricity Companies
(Double-Accounting System)
2 -- -- 2 2
3 Human Resource Accounting -- -- 1 2 2
Note: Main Problem/ Theory carrying 15 Marks each which are come under Section – ‘A’ may be
set as stated below:
Unit-I: One Essay Question - Theory on procedure for consolidation of Balance sheet.
One Problem – Preparation of consolidated Balance sheet related to single subsidiary
company upto inter-co owings and unrealized profit procedure for consolidation only.
Unit – II: First Problem on preparation of revenue and Net Revenue Accounts .
Second Problem on preparation of capital account and General Balance sheet
Unit – III: One Essay Question from these topics: 1. Objectives and approaches of HRA.
2. Advantages & Disadvantages of
HRA.
3. Methods of HRA.
4. HRA in India.
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. COM – V - SEMESTER END EXAMINATION
Module – 21:: ADVANCED CORPORATE ACCOUNTING – 1
Time: 3 Hours Max Marks: 75
SECTION - A Answer any THREE Questions 3 x 15 =45 M
1. From the following Balance sheet given below prepare a consolidated balance sheet of Moti
Ltd and its Subsidiary company Choti Ltd as on 31-3-2009:
Liabilities Moti Ltd Choti Ltd Assets Moti Ltd Choti
Ltd
Rs. Rs. Rs. Rs.
Share Capital 1,20,000 30,000 Freehold Property at 72,000 25,000
of Rs. 10 each Cost
Trade creditors 15,000 5,000 Plant & Machinery 30,000 10,000
General Reserve 25,000 6,000 Stock 18,000 3,000
Profit & Loss A/c 12,000 9,000 Debtors 22,000 7,000
Bank Balance 5,000 5,000
Investments(Shares
in Choti Ltd. 2000 25,000 --
Shares @ Rs. 10/-
Cash
1,72,000 50,000 1,72,000 50,000
At the date of acquisition by Moti Ltd of its holding of 2000 shares in Choti Ltd the latter
company had reserve amounting to Rs. 5,000.
2. Following balances are extracted from the books of City Light Supply Corporation as on 31st
March, 2010
Rs Rs
Equity shares 1,64,700
Debentures 60,000
Sundry Creditors on open accounts 300
Depreciation fund 75,000
Capital Expenditure on 31-3-209 2,85,000
Capital Expenditure during 2009-10 18,300
Sundry debtors for current supplied 12,000
Other debtors 150
Stores in hand 1,500
Cash in hand 1,500
Cost of Generation of Electricity 9,000
Cost of Distribution of Electricity 1,500
Management Expenses 3,600
Depreciation 6,000
Interest on Debentures 3,000
Interim dividend 6,000
Sale of current 39,000
Meter rent 1,500
Balance of Net revenue A/c as on 1-4-2009 8,550
3,49,050 3,49,050
Prepare a). revenue Account b). Net Revenue Account from the above Trail Balance.
3. From the following balances as on 31st December, 2000 appearing in the ledger of the
Electric Light and Power Company. You are required to prepare Capital Account and
General Balance Sheet.
Particulars Rs. Particulars Rs.
Equity Shares 54,900 Stock in Hand 700
Debentures 20,000 Cash 300
Lands on 31-12-1999 15,000 Cost of Generating of Electricity 3,000
Lands purchased during Cost of Distributing of Electricity 600
2000 500 Rent, Rates & Taxes 400
Machinery on 31-12-1999 60,000 Management Expenses 1,200
Machinery purchased Depreciation 2,000
During 2000 500 Sales of Current meters 13,200
Mains including cost of Interest on debentures 1,000
Laying 31-12-99 20,000 Rent of meters 300
Spent on Mains during Dividends 2,000
2000 5,100 Balance of net revenue
Sundry Creditors 100 account 31-12-1999 2,850
Depreciation fund 25,000
Sundry debtors for current
Supplied 4,000
Other debtors 50
4. Explain the procedure for consolidated balance sheet?
5. Define Human Resource Accounting? Explain the methods of Human Resource
Accounting?
SECTION - B Answer any FOUR Questions from the following
4 x 5 = 20 M
6. Explain the meaning of Holding Company and Subsidiary Company?
7. Write briefly about preference shares in Subsidiaries?
8. Accounting for Replacement of Assets?
9. Write a short note on Disposal of Surplus?
10. State the advantages of Human Resource Accounting?
11. Explain Human Resource Accounting in India?
SECTION - C Answer ALL Questions 10 x 2 = 20 M
12. Unrealized Profits?
13. Reasonable return?
14. Double Account System?
15. Objectives of HRA ?
16. Standard cost approach?
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B. COM – V - SEMESTER SYLLABUS
ELECTIVE-I: Module – 22: PRINCIPLES OF MARKETING This Elective group for B.Com. General students only
------------------------------------------------------------------------------------------------------------------
Time: 3 Marks: 100 (75+25)
P.P.W: 5 (4+1)
UNIT - I: INTRODUCTION:
Nature and scope of marketing; Importance of Marketing as a business function,
Importance of marketing in Indian context, Marketing concepts - Selling vs.
marketing; Marketing mix; Marketing environment.
Lab: Preparation of reports on Marketing environment of different FMCG’s or
retailing companies.
UNIT - II: CONSUMER BEHAVIOUR AND MARKET SEGMENTATION:
Nature. scope and significance of consumer behavior, consumer behavior
theories, Market segmentation concept and importance; Bases for market
segmentation.
Lab: A report preparation on changing life styles in different walks of life
creating demand for new companies / sectors.
UNIT - III: PRODUCT:
Concept of product, Types of products, New product development; packing role
and function,
Lab: Stages of product life cycle (PLC) for different companies – NPD stages
for imaginary products
UNIT - IV: BRAND:
After sales services, Product life cycle concept.
Lab: Stages of product life cycle (PLC) for different companies – NPD stages
for imaginary products. Blue Print
Units Name of the Topic Theory
Essay
15 M
Short
5 M
Very Short
2 M
1 INTRODUCTION 1 2 1
2 CONSUMER BEHAVIOUR AND
MARKET SEGMENTATION
2 2 1
3 PRODUCT 1 1 1
4 BRAND 1 1 2
SUGGESTED READINGS:
1. Philip Kotler: Marketing, Prentice Hall
2. William M. Pride and O.C Ferrell: Marketing; Houghton - Mafflin Boston
3. Stanton W.J., Etzel Michale. J.d Walker Bruce.J; Fundamentals of Marketing,
McGraw H
4. Lamb Charless W., Hair Joseph E., and McDaniala Carl: Principles of Marketing;
South Western Publishing, Cincinnati, Ohio.
5. Cravens David W, Hills Genrald E., Woodruff Robert B : Marketing Management:
Richard D. Irwin, Homewood, Illinois.
6. Kotler Philip and Armstrong Gary : Principles of Marketing; Prentice- Hall of lndia,
7. Fulmer RM : The New Marketing McMillan, New York
8. McCarthy J.E. Basic Marketing - a Managerial Approach; McGraw Hill, New York.
9. Cundiff, Edward W., and Stiu RR Basic Marketing - Concepts, Decisions and
Strategties; Prentice Hall, New Delhi
10. Bushkirk, Richard H : Principles of Marketing; Dryden Pren, Illinois.
11. S.A.Sherlekhar : Marketing Management, Himalaya.
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. COM – V - SEMESTER END EXAMINATION
Module – 22: PRINCIPLES OF MARKETING
Time: 3 Hours Max
Marks: 75
SECTION - A
Answer any THREE Questions 3 x 15
=45 M
1. Define Marketing? Explain the scope and importance Marketing?
2. Explain the functions of Marketing?
3. What are the bases of Market segmentation?
4. What is meant by product life cycle? Explain the stages of product life cycle?
5. What is Product? Explain the new Product Planning Process?
SECTION - B
Answer any FOUR Questions from the following
4 x 5 = 20 M
6. Marketing - Mix?
7. Marketing vs Sales?
8. Consumer behavior theories?
9. Consumer products and Industrial products?
10. Market segmentation?
11. Significance of Packaging?
SECTION - C
Answer ALL Questions 10 x 2 = 20 M
12. Convenience products?
13. Brand Name?
14. Market promotion?
15. Distribution ?
16. Trade Mark?
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B. COM – V - SEMESTER SYLLABUS
ELECTIVE - II
Module – 23: MANAGEMENT ACCOUNTING - 1 This Elective group for B.Com. General & B.Com Computer Application students only
------------------------------------------------------------------------------------------------------------------
Time: 3 Marks: 100 (75+25)
P.P.W: 5 (4+1)
UNIT-I: Introduction:
Definition, Scope, Objectives of Management Accounting -
Management Accounting Vs. Financial Accounting and Cost
Accounting. Installation of Management Accounting System - Role of
Management Accountant - Controller functions - Management
Information System (Theory only).
UNIT-II: Financial Statement Analysis: Meaning, types, uses and limitations of ratio analysis, Computation
and interpretation of accounting ratios; Liquidity, Profitabilit y,
Activity and Solvency ratios and preparation of Balance Sheet
(including problems)
UNIT-III: Ratio Analysis: Meaning, classification, advantages and limitations of ratio analysis.
Computation and interpretation of accounting ratios: Liquidity,
Profitability, Activity and Solvency ratios (including problems).
Lab: Using Excel/ Accounting packages computation of problems on
Ratio Analysis.
Working Capital Management: Nature – determinants of Working
Capital Management – Estimation of working capital requirements -
Management of Inventory, Management of Debtors, Cash budgets
Additional Input under Autonomy:
C-V-P Analysis
Main problem carrying 15 Marks each which are come under Section – I may be set
as stated below.
1. Problem from the topic of Financial Statement Analysis.
2. Problem from the topic of Financial Statement Analysis
3. Problem from the topic of Ratio Analysis
4. Problem from the topic of Introduction(Theory)
5. Problem from the topic of Ratio (Theory)
Blue Print:
Units Name of the Topic Problem Theory
Essay
15 M
Short
5 M
Essay
15 M
Short
5 M
Very Short
2 M
1 Introduction - - 1 2 2
2 Financial Statement Analysis 1 1 1 - 1
3 Ratio Analysis 1 1 - 1 1
Working Capital Management 1 - - 1 1
Suggested Readings:
1. Introduction to Management Accounting:Charles T, Horn Gaxy
L.Sundem
2. Tools and Technique of Management Accounting: N.Vinayakam
3. Management Accounting: S.P.Gupta
4. Management Accounting: Manmohan & Goyal
5. Management Accounting: V.Krishna Kumar
6. Practical problems in Management Accounting: Dr.Kulsreshtha and
Gupta
7. Management Accounting: J.R.Monga & M.Prabhakar Reddy
8. Management Accountancy: H. Premraja, Srihamsarala
9. Management Accountancy: Sudhindra Bhat.
10. Management Accounting: Bhattacharya
11.Management Accounting: Sharma Shashi K. Gupta
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. COM – V - SEMESTER END EXAMINATION
Module – 23: MANAGEMENT ACCOUNTING - 1
Time: 3 Hours Max
Marks: 75
SECTION - A
Answer any THREE Questions 3 x 15
=45 M
1. From the following information interpret the results of operations of manufacturing concern
using trend ratios
Amount in 000 rupees
For the year ended 31st March
2002 2001 2000
1999
Sales(Net) 13,000 12,000 9,500
10,000
Cost of goods sold 7,280 6,960 5,890
6,000
Gross Profit 5,720 5,040 3,610
4,000
Selling Expenses 1,200 1,100 970
1,000
Net Operating profit 4,520 3,940 2,640
3,000
2. Prepare the working capital requirement from the following data.
Raw material 5000
Direct labour 2000
Overheads ( Includg depreciation Rs. 1000) 4000
Total cost 11000
Profit 2000
Selling price 13000
Additional information:
Average raw material in stock is for one month. Average material in progress is for half
month crdit allowed by suppliers one month, credit allowed to debtors, one month, average
time lag in payment of wages: 10 days, average time lag in payment of overheads 30 days.
25% of the sles are on cash basis. Cash balance expected to be Rs. 100,000/- finished goods
line in the warehouse for one month.
3. From the following information relating to Moon Light Ltd prepare a Balance sheet on 31-
12-2001.
Current ratio 2.5; Liquid ratio 1.5; new working capital 3,00,000; cost of sales/closing stock 8
times; GP ratio 20%; Average debt collection period 1.5 months; Fixed Assets/shareholder
Net worth 0.75; reserves & surplus/share capital 0.50
4. Distribution between cost accountancy and Management accountancy?
5. What is the importance of ratios in accounting?
SECTION - B
Answer any FOUR Questions from the following
4 x 5 = 20 M
6. Explain the role of Management Accountant?
7. What are the limitations of financial statements?
8. Explain various profitability ratios?
9. From the following data prepare a summarized balance sheet as at 31st march 2002 working
capital 1,20,000; reserves & surplus 80,000; bank overdraft 20,000; Fixed Assets/ Proprietary
ratio 0.75; current ratio 2.5 and liquid ratio 1.5
10. The two company details are as follows
HO Ltd MO Ltd
Fixed Cost 50% 42%
Variable Cost 40% 48%
Net Profit 10% 10%
Examine and Compare two companies
11. Working capital cycle
SECTION - C
Answer ALL Questions 10 x 2 = 20 M
12. Management accounting?
13. MIS?
14. Vertical Analysis?
15. Solvency ratio?
16. Working capital?
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. COM – V - SEMESTER SYLLABUS
ELECTIVE-II: Module – 24: RURAL MARKETING
This Elective group for B.Com. General & B.Com Computer Application students only
------------------------------------------------------------------------------------------------------------------
Time: 3 Marks: 100 (75+25)
P.P.W: 5 (4+1)
UNIT - I: RURAL MARKETING:
Definition of rural area, Importance of rural marketing, nature and scope of
rural marketing, size of rural market, Distinction between Rural and Urban
Marketing.
Lab: A report preparation on the transformation for rural markets in India.
UNIT - II: RURAL MARKETING ENVIRONMENT:
Geographical, economic, Scio-cultural and infrastructural factors. Factors
influencing Rural marketing operations.
Lab: Preparation of the report on invisible forces influencing the rural markets
in India.
UNIT - III: AWARENESS IN RURAL MARKETING: Characteristics, product and brand - Attitude and behavior, Buying patterns and
influences;
Lab: A small survey conducted and report be prepared about the level of Brand
Awareness in rural areas about Indian and MNC’s branded products
UNIT - IV: ATTITUDE OF RURAL CONSUMERS: Attitude and behavior of rural Consumers, Buying patterns and influences.
Lab: A survey conducted on attitude and behavior and influence on buying of
products of rural product consumers
UNIT - V: RURAL CONSUMER :
Segmenting rural markets.
Lab: A survey report on effect of segmenting rural markets
Blue Print
Units Name of the Topic Theory
Essay
15 M
Short
5 M
Very Short
2 M
1 RURAL MARKETING 1 2 1
2 RURAL MARKETING
ENVIRONMENT
1 1 1
3 AWARENESS IN RURAL
MARKETING
1 1 1
4 ATTITUDE OF RURAL
CONSUMERS
1 1 1
5. RURAL CONSUMER 1 1 1
SUGGESTED READINGS:
1. Rajagopal : Management Rural Business; wheeler Publications, New Delhi
2. Neelameghan S : Marketing in India; Cases and Reading; Vikas Publishing
House
3. Gopalaswamy T.P .: Rural Marketing; Wheeler Publishers, New Delhi
4. Nayyar H., and Ramaswamy P : Globalization and Agricultural Marketing ;
Rawat
Publications, Jaipur.
5. Moria CB : Agricultural Marketing: Himalaya Publishing House, New Delhi.
6. K.S. Habibur Rahman: Rural Marketing in India, Himalaya.
7. Krishnamacharyulu: Rural Marketing: Text & Cases, Pearson
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. COM – V - SEMESTER END EXAMINATION
Module – 24: RURAL MARKETING Time: 3 Hours Max
Marks: 75
SECTION - A
Answer any THREE Questions 3 x 15 =45 M
1. What is Rural Marketing? Explain the importance of the Indian Rural Marketing?
2. Explain the consumer behaviour in Rural Marketing?
3. Explain the factors influencing Rural Marketing Operations?
4. What is Marketing Research? Explain the process of Marketing Research?
5. What is the F.M.C.G’s? How these goods can be supplied to the Rural Market?
SECTION - B
Answer any FOUR Questions from the following 4 x 5 = 20 M
6. Write any Five characteristics of the Rural Market?
7. Explain the concept of Market Mix in respect of Rural Market?
8. Write any Five economic factors influencing Rural Market?
9. Explain the difference between Rural and Urban Marketing?
10. Explain the Services in Rural Market?
11. Explain Post Purchase behaviour?
SECTION - C
Answer ALL Questions 10 x 2
= 20 M
12. Market Segmentation?
13. Pricing?
14. Psychological factors?
15. Brand Name?
16. Consumer?
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. COM – VI - SEMESTER SYLLABUS
Module –28: CORPORATE ACCOUNTING - 2
Max. Marks : (75+25) P.P.W. :(4+1 hours )
OBJECTIVES : 1. To provide the knowledge relating to the Accounting Standards.
2. To enable students to company final accounts using computers
3. To enable the students to prepare financial
statements of Insurance and Bank Companies..
UNIT-I: Amalgamation
Amalgamation -- In the nature of merger and purchase – Calculation of
purchase consideration -Treatment in the books of transferor and
transferee (as per Accounting Standard 14, excluding inter- company
holdings) Recording of transactions relating to mergers using computers.
UNIT-II: Internal Reconstruction Internal Reconstruction - Accounting Treatment– Preparation of final statements
after reconstruction.. Recording of transactions relating to Internal Reconstruction
using computers
UNIT-III: Accounts of Insurance Companies
Life Insurance Companies –Preparation of Revenue Account, Proft and loss
account , Balance Sheet and Valuation Balance Sheet.
General insurance Preparation of final accounts-with special reference to
fire &marine insurance only.
Additional Input under Autonomy:
Liquidation procedure
Blue Print:
Units Name of the Topic Problem Theory
Essay
15 M
Short
5 M
Essay
15 M
Short
5 M
Very Short
2 M
1 Amalgamation 1 1 1 2
2 Internal Reconstruction 1 1 1 1
3 Accounts of Insurance Companies- Life
Insurance ( Revenue a/c)
1 1 1 2
4 Accounts of Insurance Companies-
General Insurance ( Revenue a/c)
1 1
5
Suggested Readings:
Principles and Practice of Accounting R.L. Gupta & V.K. Gupta Sulthan
Chand &sons
Accountancy – III Tulasian Tata Mcgraw Hill Co
Accountancy – III S.P. Jain & K.L Narang Kalyani Publishers
Financial Accounting Dr.V.K.Goyal Excel Books
Introduction to Accountancy T.S.Grewal S.Chand and CO
Modern Accountancy Vol-II Haneef and Mukherjee Tata Mcgraw Hill co
Advanced Accountancy Arulanandam Himalaya publishers
Advanced Accountancy Vol-II S.N.Maheshwari & V.L.Maheswari Vikash Publishing
co.
Advanced Accountancy: Shukla and Grewal S.Chand & Co
Advanced Accountancy: R.L. Gupta and Radhaswamy Sulthan Chand &sons
Corporate Accounting Goyal VK Excel
Corporate Accounting Verma KK Excel
International Accounting Saudagaran Cengage
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. COM – VI - SEMESTER END EXAMINATION
Module –28: CORPORATE ACCOUNTING - 2
Time: 3 Hours Max Marks: 75
SECTION - A
Answer any THREE Questions 3 x 15 =45 M
1. The young India life insurance Ltd had a paid up capital on Rs. 2,50,000 divided into 25,000
shares of Rs. 10 each. Its net liability on all contracts in force as on 31-3-2009 was Rs.
22,50,000 and on 31-3-2008 this liability was Rs. 20,00,000. From the following figures
extracted from its books for the year ended 31-3-2009 prepare revenue account. The
company has paid an interim bonus of Rs. 1,10,000 and 20% of the surplus is to be allocated
to share holders 10% to the catastrophe reserve and the balance being carried forward
Rs. Rs.
Life fund 24,50,000 Annuities paid 10,000
Premiums less reinsurance Commission 54,000
Premiums 13,80,000 Surrenders 85,000
Interest, Dividends and Rent7,50,000 Surplus on revaluation of reversions 4,000
Fines and Fees 4,000 reinsurances irrecoverable 1,000
Income Tax 1,18,000 Claims less reinsurance claim 8,90,000
Management expenses 1,75,000 consideration for annuities granted 45,000
2. From the following particulars you are required to prepare fire revenue account for the year
ended on 31-3-2009
Rs. Rs.
Claim paid 4,80,000 additional reserve for
Claims out standing unexpected risk 20,000
on 1st April 2008 40,000 reinsurance recoveries of claims 8,000
Claims intimated but not accepted
On 31st March 2009 10,000 Sundry expenses regarding claim 5,000
Claims intimated and accepted
Not paid on 31st March 2009 60,000 Loss on sale of motor car 5,000
Premium received 12,12,000 bad debts 3,000
Reinsurance premium paid 1,20,000 Refund of double taxation 5,000
Commission 2,00,000 Interest and dividends 6,000
Commission on reinsurance
Ceded 10,000 Income Tax deducted thereon 1,000
Commission on reinsurance
Accepted 5,000 Legal expenses regarding claims 3,000
Expenses of Management 3,17,000 Profit on sale of investment 2,000
Reserve for unexpired risk
On 1st April 2008 4,00,000 rent of Staff quarters deducted
From salaries 2,000
Depreciation on furniture 6,000
You are required to provide for additional reserve for unexpired risks at 1% of the net
premium in addition to the opening balance.
3. Following is the balance sheet of abc company
Liabilities Rs. Assets Rs.
Capital: Land and Buildings 1,20,000
20,000 Share of Plant & Machinery 1,50,000
Rs. 100 each 2,00,000 Work in progress 30,000
Debentures 1,00,000 Stock 60,000
Creditors 30,000 Furniture & fittings 2,500
Reserve fund 25,000 Debtors 25,000
Workmen’s Cash at Bank 12,500
Compensation fund 10,000 Cash in hand 100
Dividend equalization fund 10,000
P & L App A/c 5,100
Depreciation provision land
and Building 20,000 ________
4,00,100 4,00,100
The company is amalgamated in the nature of purchase by xyz company ltd. on the above
date. The consideration for the amalgamating the company is taking over the over the
debentures the trade liability and a payment of Rs. 7 in cash and one share of the face value of
Rs. 5 in XYZ company Ltd. (Market value Rs. 8 per share) in exchange for one share in abc
company ltd. the cost of liquidation Rs. 500 is to be met by the purchasing company.
Pass the journal entries in the books of both companies and show how the purchase
consideration is arrived at
4. Vikram Co Ltd has balance sheet as on 31st December, 2009
Liabilities Rs. Assets Rs.
Share capital: Goodwill 2,00,000
4,000 preference Buildings 2,20,000
Share of Rs. 100 each 4,00,000 Machinery 1,80,000
6,000 equity shares of Stock 1,60,000
Rs. 100 each 6,00,000 Debtors 1,80,000
Creditors 2,00,000 Cash 20,000
P & L A/c 2,40,000
12,00,000 12,00,000
Considering its financial position a capital reduction scheme is decided as follows:
a). Rs. 100 equity and preference shares are to be reduced to Rs. 50
b). The amount is to be used to write off goodwill and P&L A/c
c). Buildings are to be reduced by Rs. 30,000 and machinery by Rs. 20,000
d). The balance is to be used to make provision for bad debts Rs. 10,000 utilised for creating
provision for doubtful debts.
Pass entries to implement the scheme and prepare balance sheet
5. Explain the methods used for the calculation of purchase consideration?
SECTION - B
Answer any FOUR Questions from the following
4 x 5 = 20 M
6. Explain the differences between Internal Reconstruction and External Reconstruction?
7. Explain the following term
i). Surrender Value.
ii). Bonus in Reduction of Premium
8. Explain the types of Amalgamation?
9. What important points should be kept in mind in preparing the annual accounts of general
insurance companies?
10. XYZ Co. Ltd had the following capital 10,000 equity shares of Rs. 10 each. Fully paid up
1,000 6% preference shares of Rs. 100 each fully paid. The company resolved to reduce the
equity shares by Rs. 6 each and preference shares to Rs. 60 each. The amount thus available
was utilized to write off goodwill worth to Rs. 40,000. Give the journal entries.?
11. A Life insurance company gets its valuation made once in every two years. Its Life assurance
fund on 31 st march 2014, amounted to Rs. 41,40,000/- nbefore providing Rs. 30,000/- for
the shareholders dividend for the year 2013-14. Its actuarial valuation due on 31st March 2014
disclosed a net liability of Rs. 40,40,000/- under assurance annuity contrascts.
12. An interim bonus of Rs. 60,000/- was paid to the policy holders during the year ending 31st
March, 2014. Prepare a statement showing the amount now available as bonus to policy
holders.
SECTION - C
Answer ALL Questions 5 x 2 = 10 M
13. IRDA?
14. Merger?
15. External Reconstruction?
16. Polling of interest method
17. Capital reduction?
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B. COM – V - SEMESTER SYLLABUS
Module – 19: INCOME TAX AND AUDITING - 2
Max. Marks : (75+25) P.P.W. :(4+1 hours )
Objectives:
1. To impart knowledge pertaining to the concepts of Income Tax.
2. To acquaint oneself with auditing procedure.
Unit-I: Profit and Gains from Business & Profession.
Introduction – Charging Provisions – Computation – Expenses which can be debited -
Maintenance of Accounts - Depreciation
Unit-II: Capital Gains & Income from Other Source.
Basic Concepts – Computation of Capital Gain – Short-term Capital Gain & Long-Term Capital
Gain- Treatment of Capital Losses – Exempted Capital Gains – Tax on Capital Gains
Income from Other Sources – General Incomes – Specific Incomes – Deductions allowed u/s 57.
Unit-III: Assessment of Individual Income – Tax Management
Clubbing of Incomes – Set off and Carry forward of Losses – Deductions from Gross
Total Income – Computation of Total Taxable Income -Assessment of Individual Income
– Tax Management.
Unit-IV: Verification and Valuation of Assets and Liabilities
Verification and Valuation of Assets and Liabilities- meaning- definitions – Objectives of
Verfication of Assets- valuation of Assets and Liabilities -
Unit-V: Appointment, Rights and Liabilities, Auditor’s Report:
Auditors - Qualifications, Disqualifications, Appointment and Removal of a Company
Auditor – Duties and
Rights of a Company Auditor – Liabilities of a Company Auditor – Preparation of an Audit
Report.
Blue Print:
Units Name of the Topic Problem Theory
Essay
15 M
Short
5 M
Essay
15 M
Short
5 M
Very Short
2 M
1 Profit and Gains from Business &
Profession
1 - - - 1
2 Capital Gains & Income from
Other Source
1 1 1 1
3 Assessment of Individual Income –
Tax Management
1 1 1
4 Verification and Valuation of Assets
and Liabilities
1 1 1
5 Appointment, Rights and Liabilities,
Auditor’s Report
1 2 1
Books for Reference:
1. Saha .R. G – Income Tax , Himalaya Publishing House
2. Bhagavathi Prasad, Income Tax - Law & Practice in India.
3. Vinodh K. Singhania, Student Guide to Income Tax.
4. Malhotra, Income Tax Law and Practice.
5. N D Kapoor, Auditing.
6. R G Saxena, Auditing, Himalaya Publications.
7. T N Tandon, Practical Auditing.
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. COM – V - SEMESTER SYLLABUS
Module – 19: INCOME TAX AND AUDITING - 2 Time: 3 Hours Max Marks: 75
SECTION - A Answer any THREE Questions 3 x 15 =45 M
1. Profit and Loss account of M/S Raju & Company
General expenses 7000 Gross Profit 140,000
Fire Insurance Premium 2000 Bad Debts 4000
Bad debts 1000 Interest from Govt. 4000
salaries 65000
Rent received from
employees 12000
Advertisement ( In Cash) 22,250
Interest from debtors for
delayed payment 6000
Propritor’s Salary 12500
Interest on capital 3000
Motar car expenses 750
166000 166000
General expenses include Rs.4000/- paid as compensation to an old employee whose
services were terminated the interest of the business and Rs. 2200/- by way of help to a
poor students. Depreciation calculated according to the rates comes to Rs. 2900/- sales
tax was paid on 1-5-2015. Date of filing of return is 31-7-2015. Compute business
income.
2. Ms. Veena sold a residential building at Jodhpur for Rs. 11,00,000/- on 1-11-2014. The
building was acquired for Rs. 110,000/- on 1-11-1996. She paid brokerage @ 2% at the
time of sale of the building. She invested Rs. 3.6 lakhs in purchase of a residential
building in March 2015 and deposited Rs 2 lakhs in National Highways Authority of
India Bounds in March 2015. Computer her taxable capital gain: cost of Index : 1996-97
– 305 and 2014-15 - 1024
3. Mr. Raman, a Chartered Account is living at Kanpur and is carrying on his profession
there. For the previous year 2015-16 he has supplied the following particulars compute
his total income for the assessment year 2016-17.
Professional gain 52,400
Rent received from a house at Delhi 18,000/-p.a
Municipal taxes 1500/-p.a
Long term capital gain 10,000
Part time salary as lecturer in taxation laws 25,000/-
Interest on Govt. Securities 19,000
4. Explain the Problems at the times of Valuations of Assets and Liabilities?
5. What are the Audit objectives of General Financial Statements?
SECTION - B
Answer any FOUR Questions from the following
4 x 5 = 20 M
6. Long –term capital gain
7. Deduction u/s 80c
8. What are the income of other persons to be included in the total income of an
individual
9. Compute the taxable capital gain from particulars given below:
(i) Net consideration of a residential house Rs. 20,00,000/-
(ii) Cost of acquisition of this house Rs. 2,30,000/-
(iii) New House Acquired on 1-9-2015 for Rs. 2,00,000/-
10. Responsibilities and Duties of Auditor in Non-Trading concern?
11. Explain the types of Audit Report?
12. Removal of a Company Auditor
SECTION - C
Answer ALL Questions 5 x 2 = 10 M
13. Profession
14. Income from Dividends
15. Total income
16. valuation of Assets
17. Qualifications of Auditors
COLLEGE(AUTONOMOUS), RAJAHMUNDRY
III B. COM / B.A – VI - SEMESTER SYLLABUS
Module – 25: Business Law - 2
Max. Marks : (75+25) P.P.W. :(4+1 hours )
Objective: To Educate the Students about the Consumer Protection Act 1986, I.T. Act
2000 and the Company Law
Unit I: Consumer Protection Act 1986
Definitions of the terms consumer, unfair trade practices, restrictive trade
practices and complainant – rights of consumers – consumer protection councils –
consumer redressal agencies – penalties for violation.
Unit II: Intellectual Property Rights
Intellectual Property Rights: Meaning - Need and objectives-Meaning of the terms
industrial property, literary property, copy right, patents, trade marks, trade
names, trade secrets, industrial designs, geographical indications.
Unit III: Information Technology Act 2000
Aims and objectives – a brief overview of the Act.
Unit IV: Company Law :
1. Doctrine of ultra vires and its effects – doctrine of constructive notice –
doctrine of indoor management – exceptions.
2. Management of companies – directors – qualifications – disqualifications –
appointment – removal – rights and duties – company meetings and resolutions
- appointment of a company secretary.
Unit V: Winding up of Company
Winding up of companies – various modes – compulsory winding up- powers
and duties of official liquidator – members and creditors voluntary winding up
– winding up subject to the supervision of the court –dissolution.
Suggested Books:
Kapoor ND: Mercentile Law, Sultan Chand
Kapoor ND: Company Law, Sultan Chand
Balachandran V: Business Law, Tata
Tulsian: Mercantile Law, Tata
Tulsian: Busiess Law, Tata
Gogna: A Text books of Business and Industrial Law, S.Chand
Pillai Bhagavathi: Business Law, S.Chand
Gogna : A Text Book of Mercantile Law, S. Chand
Gogna: A Text Book of Company Law, S. Chand
Blue Print
Units Name of the Topic Theory
Essay
15 M
Short
5 M
Very Short
2 M
1 Consumer Protection Act 1986 1 1 1
2 Intellectual Property Rights 1 1 1
3 Information Technology Act 2000 1 1 1
4 Company Law 1 2 1
5 Winding up of Company 1 1 1
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B. COM / B.A – VI – SEMESTER END EXAMINATION
Module – 25: Business Law - 2
Time: 3 Hours Max Marks: 75
SECTION – A
Answer any THREE Questions 3 x 15 =45 M
1. Describe the redressal machinery under the Consumer Protection Act 1986?
2. Explain the rights of Consumers?
3. What are the objectives of intellectual property rights?
4. Explain a brief overview of Information Technology Act 2000?
5. State the appointment methods of a Company Directors?
SECTION - B
Answer any FOUR Questions from the following
4 x 5 = 20 M
6. Consumer Protection Councils?
7. Explain Industrial Property?
8. Patents & Copy Rights?
9. Write the aims and objectives of Information Technology Act 2000?
10. Doctrine of Ultravires?
11. Different modes of winding up of a company?
SECTION - C
Answer ALL Questions 10 x 2 = 20 M
12. Meaning of Consumer?
13. Trade Secrets?
14. Definition of Information Technology Act?
15. Doctrine of Constructive Notice?
16. Voluntary winding up?
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B. COM – VI - SEMESTER SYLLABUS
Module – 27:COST AND MANAGEMENT ACCOUNTING - 2
Max. Marks : (75+25) P.P.W. :(4+1 hours )
Objectives:
1. To equip basic skills of analysis of financial information to be useful to the
management
Unit-I: Financial Statement Analysis
Financial Statement Analysis – Meaning- Features- Objectives-Advantages -
Limitations-Different Types of Financial Statements – Preparation and Presentation
of Financial Statement – Comparative Statements – Common size Statements and
Trend Analysis.
Unit-II: Marginal Costing
Marginal Costing – Concept of Marginal Costing – Features-Advantages and
Limitations – Cost Volume Profit Analysis – Break- Even-Point- Decision Making.
Unit-III: Budgetary Control
Budgetary Control – Concepts of Budgets – Objectives – Advantages, Limitations
and Essentials of Budgets and Budgetary Control – Classification of Budgets –
Flexible Budgets – Control Budgets – Organization of Budgetary Control
Unit-IV: Standard Costing
Standard Costing – Meaning – Advantages and Limitations – Preliminaries for
Establishing a system of Standard Costing – Variance Analysis – Material Variance
– Labour Variance
Unit-V: Funds Flow and Cash Flow Analysis
Funds flow Analysis- meaning of Fund – Flow of Fund – Objectives – Difference
between Funds Flow Statement and Income Statement - Transactions that will not
Affect the Flow of Fund – Schedules of Changes in Working Capital – Funds
from Operation – Funds Flow Statement.
Cash flow Analysis (as per AS-3 )- Meaning of Cash Flow Statement –
Usefulness of Cash Flow Statement – Limitations of Cash Flow Statement –
Preparation of Cash Flow Statement
Additional Input under Autonomy:
Variance Analysis
Main problem carrying 15 Marks each which are come under Section – I may be set
as stated below.
1. Problem from the topic of Fixed, Flexible Budget
2. Problem from the topic of Break Even Analysis
3. Problem from the topic of Funds Flow Analysis
4. Problem from the topic of Ratio Analysis
Suggested Readings:
1.Cost and Management Accounting Jain and Narang Kalyani Publishers
2.Cost and Management Accounting M.N Arora Himalaya Publishing House
3.Cost accounting Dutt pearson Education
4.Management accounting Sarma and Gupta kalyani publishers
5. Management accounting S.P.Guptha S.Chnad co
6. Management accounting S.N.maheswari Sultan chand and sons
7.Cost Accounting Jawaharlal Tata Mcgraw Hill
8.Cost Accounting Theory and Practice Banerjee PHI
9. Management and Cost Accounting Drury Cengage
Blue Print:
Units Name of the Topic Problem Theory
Essay
15 M
Short
5 M
Essay
15 M
Short
5 M
Very Short
2 M
1 Financial Statement Analysis 1 1 - - 1
2 Marginal Costing 1 - - 1 1
3 Budgetary Control 1 - 1 -
4 Standard Costing 1 - - - 1
5 Funds Flow Analysis - 1 1 - 1
Cash Flow Analysis - - 2 1
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. COM – VI - SEMESTER END EXAMINATION
Module – 27:COST AND MANAGEMENT ACCOUNTING - 2
Time: 3 Hours Max
Marks: 75
SECTION - A
Answer any THREE Questions 3 x 15
=45 M
1. The following data relates to the working of a factory:
Fixed Costs: at capacity 50%
Depreciation Rs. 14,000
Rent Rs. 12,000
Salaries Rs 16,000
Variable Costs:
Materials Rs. 40,000
Labour Rs. 50,000
Other expenses Rs. 60,000
Proposed Sales:
Capacity Sales Rs.
60% 2,00,000
80% 2,80,000
90% 3,20,000
100% 3,80,000
Prepare a flexible budget and fore cast profit of 60, 80, 90, and 100% capacity.
2. You are given the following data for the year 2010 of XYZ Co.Ltd
Variable cost 6,00,000 60%
Fixed cost 3,00,000 30%
Net profit 1,00,000 10%
10,00,000 100%
Find out a). Break Even Point. b). IP/V Ratio. C). Margin of Safety
3. From the following information calculate material variances
Standard price Rs. 3 per unit.
Actual price Rs. 3.25 per unit
Standard quantity 500 units and actual quantity used 489 units.
4. Following are the Balance sheet of sheela company ltd and shanty company ltd as on 31-12-
2015.
Liabilities Sheela co.
ltd
Shanti
co. ltd Assets
Sheela
co. ltd
Shanti
Co. ltd
Equity share capital
12% Debentures
10% Pref share
4,00,000
2,00,000
4,00,000
6,00,000
4,00,000
5,00,000
Land & Building
Plant and
machinery
1,60,000
6,00,000
2,00,000
2,40,000
12,50,000
4,00,000
capital
Reserves & surplus
Dividend provision
Sundry creditors
Bank overdraft
2,00,000
1,00,000
3,00,000
--
2,40,000
1,40,000
8,20,000
1,00,000
Investments
Stock
Sundry debtors
Cash & Bank
balance
3,00,000
2,00,000
1,40,000
4,00,000
2,40,000
2,70,000
16,00,000 28,00,000 16,00,000 28,00,000
Compare the financial position of the two companies with help of common size balance sheets
and comment.
5. Describe briefly three different types of standard which may be used as the basis for a
standard costing system.
SECTION - B Answer any FOUR Questions from the following
4 x 5 = 20 M
6. What is the need of analyzing the financial statement?
7. The balance sheet of S Ltd as on 31st March, 2004 and 31st March, 2005 are as follows:
Liabilities 2004. 2005 Assets 2004 2005
Creditors 4,00,000 44,000 Cash 10,000 7,000
Mrs Loan 25,000 -- Debtors 30,000 50,000
Bank Loan 40,000 50,000 Stock 35,000 25,000
Capital 1,25,000 1,53,000 Machinery 80,000 55,000
Land 40,000 50,000
Buildings 35,000 60,000
2,30,000 2,47,000 2,30,000 2,47,000
Prepare statement of changes in working capital.
8. How do you calculate cash flow on operations.
9. Funds flow statement vs Cash flow statement
10. CVP analysis
11. Objectives of Budgetary control.
12. From the following information, prepare a comparative statement and comment on the
profitability.
31-3-2015 31-3-2016
Net sales
Cost of goods sold
Administration Expenses
Selling & Distribution expenses
Interest paid
Income tax
785
450
70
80
25
70
900
500
72
90
30
80
SECTION - C Answer ALL Questions 5 x 2 = 10 M
13. Trend Analysis?
14. Break Even Point?
15. Idle time variance?
16. Variable Costs
17. Absorption cost?
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B. COM – VI - SEMESTER SYLLABUS
ELECTIVE-III
Module – 29:: ADVANCED CORPORATE ACCOUNTING - 2
This Elective group for B.Com. General students only
-----------------------------------------------------------------------------------------------------------------
Time: 3 Marks: 100 (75+25)
P.P.W: 5 (4+1)
Unit – I: Accounting for price level changes (Inflation Accounting):
Introduction, limitations of historical cost accounting, methods of accounting for price level
changes - preparation of income statement and balance sheet under current cost accounting
(CCA). (including problems).
Lab: Computation of Problems using Excel/ Accounting packages.
Unit – II: Liquidation of companies: Scope, contributory preferential payments, preference dividend. Statement of affairs and
deficiency/surplus account. Liquidators final statement of account, liquidators
remuneration, receiver for debenture holders, list ‘B’ contributories (including problems).
Lab: Computation of Problems using Excel/ Accounting packages.
Unit – III: Social Responsibility Accounting:
Meaning, Nature of social responsibility, need, objectives, accounting concept and
objectives of social responsibility, indicators of social performance (Theory only)
Suggested Readings:
1. . R.L.Gupta, M.Radha swamy : Corporate Accounting, Sultan chand
2. Jain & Narang : Corporate Accounting, Kalyani publications
3. S.M.Shukla : Advanced Accounting, Sahitya Bhavan.
Blue Print:
Units Name of the Topic Problem Theory
Essay
15 M
Short
5 M
Essay
15 M
Short
5 M
Very Short
2 M
1 Accounting for price level changes
(Inflation Accounting)
1 -- 1 2 1
2 Liquidation of companies 2 -- -- 2 2
3 Social Responsibility Accounting -- -- 1 2 2
Note: Main Problem/ Theory carrying 15 Marks each which are come under Section – ‘A’ may be
set as stated below:
Unit-I: One Essay Question - The concepts and Limitations of Historical Cost Accounting or
Methods of Accounting for price level changes..
One Problem – Inflation Accounting under CPA method only.
Unit – II: First Problem on preparation of Liquidators Final Statement. .
Second Problem on preparation of Statement Affairs and Deficiency / Surplus Account.
Unit – III: One Essay Question from these topics: 1. Need and Objectives of Social Accounting.
2. Social Cost and Social Benefits.
3. Indications of Social Performance
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. COM – VI - SEMESTER END EXAMINATION
Module – 29:: ADVANCED CORPORATE ACCOUNTING - 2
Time: 3 Hours Max
Marks: 75
SECTION - A Answer any THREE Questions 3 x 15
=45 M
1. The Balance sheet of a company as on 1-4-2009 and Income Statement for the year ending
31st March,2010 are given below:
BALANCE SHEET AS ON 01-04-2009
Rs. Rs.
Share Capital 20,00,000 Fixed Assets 17,00,000
Creditors 7,50,000 Closing Stock 3,00,000
Debtors 2,50,000
Cash 5,00,000
27,50,000 27,50,000
INCOME STATEMENT
For the year ending 31st March, 2010
Rs. Rs.
Sales 50,00,000
Less: Cost of Goods Sold:
Opening Stock 3,00,000
Add: Purchases 35,50,000
38,50,000
Less: Closing Stock 3,50,000
35,00,000
15,00,000
Gross Profit
Less: Operating Expenses 8,20,000
Depreciation on Fixed Assets 2,45,000
10,65,000
Net Profit 4,35,000
Debtors and Creditors balances remained constant throughout the year. The general price
index was as follows:
On April 1, 2009 150
Average for the year 160
On March 31, 2010 180
You are required to prepare the final accounts for the year 2009-10 after adjusting for price
level charges under current purchasing power method
2. Ramu is appointed as a Liquidator of Rao Ltd in voluntary Liquidation on July 1, 2004. The
following balances are extracted from the books on that date
Liabilities Rs. Assets Rs.
Capital Machinery 45,000
24,000 shares of Leasehold properties 60,000
Rs. 5 each 1,20,000 Stock in trade 1,500
Reserve for bad debts 15,000 Book Debts 90,000
Debentures 75,000 Investments 9,000
Bank over Draft 27,000 Call in arrears 7,500
Liabilities for purchases 30,000 Cash in hand 1,500
Profit & Loss A/c 52,500
2,67,000 2,67,000
Prepare a statement of affairs to be submitted to the meeting of the Creditors. The following
assets are valued as machinery Rs. 90,000, Lease hold properties Rs. 1,09,000. Investments
Rs. 6,000, Stock in Trade Rs. 3,000. Bad debts are Rs. 3,000. And the doubtful debts are Rs.
6,000 which are estimated to realize Rs. 3,000. The Bank over Draft is secured by deposits of
title deeds of lease hold properties. Preferential creditors are Rs. 1,500. Telephone rent
outstanding is Rs. 120
3. The Sunny Valley Mining Company Ltd went into Voluntary liquidation on 1st January
2006. The liquidation whose remuneration is 3% on assets realized and 2% on the amount
distributed to the share holders realized all the assets. The following is the position of the
company on December, 2005.
Rs.
Assets realized 5,00,000
Expenses of liquidation 9,000
Unsecured creditors 68,000
10,000 equity shares of Rs. 10/- each
Rs. 9/- per share called up and paid up 90,000
5,000, 6% Preference shares of Rs. 30/- each
fully paid(Dividend paid upto 31st December, 2004) 1,50,000
General reserve 1,20,000
Profit and Loss Account 20,000
Under the articles of association the preference share holders have the right to receive 1/3rd of
the surplus remaining after paying the equity share capital. Prepare the liquidator final
statement account.
4. Explain the methods of Accounting for Price level changes?
5. What are the indicators of performance?
SECTION - B
Answer any FOUR Questions from the following
4 x 5 = 20 M
6. Limitations of historical cost account?
7. State the advantages of Inflation Accounting?
8. L:iquidator’s Remuneration?
9. Contributory?
10. Need for social responsibility accounting?
11. Objectives of social responsibility accounting?
SECTION - C
Answer ALL Questions 10 x 2 = 20 M
12. CCA concept?
13. Modes of Winding up?
14. Liquidation vs Insolvency?
15. Social Responsibility Accounting ?
16. Social Cost Benefit Ratio?
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B. COM – VI - SEMESTER SYLLABUS
ELECTIVE-III:
Module – 30: PRODUCT DEVELOPMENT AND MARKETING
This Elective group for B.Com. General students only
------------------------------------------------------------------------------------------------------------------
Time: 3 Marks: 100 (75+25)
P.P.W: 5 (4+1)
UNIT - I: PRICE:
Importance, price as marketing mix; Factors influencing price determination of a
product / service; Discount and rebates.
Lab: Report on factors influencing price fixation for different products in
selected sectors in the recessionary period.
UNIT - II: DISTRIBUTION CHANNELS:
Distribution channels - concept and role; types of distribution channels; Factors
affecting choice of distribution channel; Retailer and wholesaler ;
UNIT - III: PHYSICAL DISTRIBUTION:
Physical distribution of goods, Transportation ; Warehousing; Inventory control ;
Order Processing.
UNIT - IV: PROMOTION:
Methods of promotion; Optimum promotion mix; Advertising media - their
relative merits and limitations.
Lab: Report on promotional mix for different FMCG products.
Blue Print
Units Name of the Topic Theory
Essay
15 M
Short
5 M
Very Short
2 M
1 PRICE 1 2 1
2 DISTRIBUTION CHANNELS 2 1 1
3 PHYSICAL DISTRIBUTION 1 1 2
4 PROMOTION 1 2 1
5.
SUGGESTED READINGS:
1. Philip Kotler: Marketing, Prentice Hall
2. William M. Pride and O.C Ferrell: Marketing; Houghton - Mafflin Boston
3. Stanton W.J., Etzel Michale. J.d Walker Bruce.J; Fundamentals of Marketing,
McGraw H
4. Lamb Charless W., Hair Joseph E., and McDaniala Carl: Principles of Marketing;
South Western Publishing, Cincinnati, Ohio.
5. Cravens David W, Hills Genrald E., Woodruff Robert B : Marketing Management:
Richard D. Irwin, Homewood, Illinois.
6. Kotler Philip and Armstrong Gary : Principles of Marketing; Prentice- Hall of lndia,
7. Fulmer RM : The New Marketing McMillan, New York
8. McCarthy J.E. Basic Marketing - a Managerial Approach; McGraw Hill, New York.
9. Cundiff, Edward W., and Stiu RR Basic Marketing - Concepts, Decisions and
Strategties; Prentice Hall, New Delhi
10. Bushkirk, Richard H : Principles of Marketing; Dryden Pren, Illinois.
11. S.A.Sherlekhar : Marketing Management, Himalaya.
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B. COM – VI - SEMESTER END EXAMINATION
Module – 30: PRODUCT DEVELOPMENT AND MARKETING
Time: 3 Hours Max Marks: 75
SECTION - A
Answer any THREE Questions 3 x 15 =45 M
1. Define Pricing and State its importance and Objectives?
2. What is Channel of Distribution? What are the factors which govern channel choice?
3. What is Advertising? What role it can play in an Developing Country?
4. What do you mean by physical distribution system? How is it related to the marketing
concept?
5. Explain the concept of Branding, Packing and Leabelling?
SECTION - B
Answer any FOUR Questions from the following 4 x 5 = 20 M
6. Whole Saler?
7. R.O.L. and Pricing?
8. Advertisement Copy?
9. Direct Channel of Distribution?
10. Angmmented Product?
11. Retailer and wholesaler?
SECTION - C
Answer ALL Questions 10 x 2 = 20 M
12. E-Marketing?
13. Consumerism?
14. Break Even Analysis?
15. Discount and rebates?
16. Show Rooms?
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. COM – VI - SEMESTER SYLLABUS
ELECTIVE - IV
Module – 31: MANAGEMENT ACCOUNTING - II This Elective group for B.Com. General & B.Com Computer Application students only
------------------------------------------------------------------------------------------------------------------
Time: 3 Marks: 100 (75+25)
P.P.W: 5 (4+1)
UNIT-I: Funds Flow Analyses :
Concepts of fund and fund flow – Preparation of funds flow
statement.
UNIT-II: Concepts of Cash and Cash Flow :
Preparation of cash flow statement as per Accounting Standard No.3 –
Uses and limitations of funds flow and cash flow analyses (including problems).
Lab: Using Excel/ Accounting packages computation of problems on
Cash Flow and fund flow statements.
UNIT-III: Capital Budgeting: Meaning and importance of capital budgeting - Process of capital
budgeting – Methods of capital budgeting: Traditional and time-
adjusted methods (including problems).
Additional Input under Autonomy: Variance Analysis
Main problem carrying 15 Marks each which are come under Section – I may be set
as stated below.
1. Problem from the topic of Fund Flow Analysis.
2. Problem from the topic of Cash Flow Analysis
3. Problem from the topic of Budgetary Control
4. Problem from the topic of Capital Budgeting
5. Theory from Unit I and II Blue Print:
Units Name of the Topic Problem Theory
Essay
15 M
Short
5 M
Essay
15 M
Short
5 M
Very Short
2 M
1 Funds Flow Analyses 1 1 1 1 2
2 Concepts of Cash and Cash
Flow
1 1 1 1
3 Capital Budgeting 1 1 1 1 2
Suggested Readings:
1. Introduction to Management Accounting: Charles T, Horn Gaxy
L.Sundem
2. Tools and Technique of Management Accounting: N.Vinayakam
3. Management Accounting: S.P.Gupta
4. Management Accounting: Manmohan & Goyal
5. Management Accounting: V.Krishna Kumar
6. Practical problems in Management Accounting: Dr.Kulsreshtha and
Gupta
7. Management Accounting: J.R.Monga & M.Prabhakar Reddy
8. Management Accountancy: H. Premraja, Srihamsarala
9. Management Accountancy: Sudhindra Bhat.
10. Management Accounting: Bhattacharya
11.Management Accounting: Sharma Shashi K. Gupta
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. COM – VI - SEMESTER END EXAMINATION
Module – 31: MANAGEMENT ACCOUNTING - II
Time: 3 Hours Max
Marks: 75
SECTION - A
Answer any THREE Questions 3 x 15
=45 M
1. From the following balance sheets A Ltd make out the statement of sources and uses of funds
Liabilities 2004 2005 Assets 2004 2005
Equity Capital 3,00,000 4,00,000 Goodwill 1,15,000 90,000
8% Red Pref Capital 1,50,000 1,00,000 Land Buildings 2,00,000
1,70,000
General Reserve 40,000 70,000 Plant 80,000 20,000
P & L A/c 30,000 48,000 Debtors 1,60,000
2,00,000
Proposed dividend 42,000 50,000 Stock 77,000
1,09,000
Creditors 55,000 83,000 Bills receivable 20,000 30,000
Bills Payable 30,000 16,000 Cash in hand 15,000 10,000
Prov for Taxation 40,000 50,000 Cash at Bank 10,000 8,000
6,77,000 8,17,000 6,77,000
8,17,000
i. Depreciation of 10,000 and 20,000 have been charged on plant and land and building
account in 2005;
ii. An interim dividend of 20,000 has been in 2005
iii. Income tax 35,000 was paid during the year 2005
2. From the summary cash account of N Ltd prepare cash flow account in accordance with as 3
for year March 2008.
CASH ACCOUNT
For the year ended 31-3-2008
Rs. 000
Balance on 1-4-2007 50 Payment to suppliers 2,000
Issue of equity shares 300 purchase of fixed assets 200
Receipts from customers 2,800 Overhead expenses 200
Sale of fixed assets 100 Wages and Salaries 100
Taxation 250
Dividend 50
Repayment of Bank loan 300
Balance on 31-3-2008 150
3,250 3,250
3. From the following data prepare cash budget at the end of April, May and June 2008
Month Sales Purchases Wages Mis Exp
February 1,20,000 84,000 10,000 7,000
March 1,30,000 1,00,000 12,000 8,000
April 80,000 1,04,000 8,000 6,000
May 1,16,000 1,06,000 10,000 12,000
June 88,000 80,000 8,000 6,000
Other data:
Sales 20% realized in the month of sales, discount allowed 2% balance realized equally in
subsequent months.
Purchase these are paid for in the month following the months of supply Mix Exp paid a
month in arrears.
Rent 1000 per month paid quarterly in advance due in April.
Income tax first installment of advance tax 25,000 due on or before 15th June Income from
investiments 5,000 received quarterly in April, July etc., Cash in hand 5,000 on 1st April 2008
4. Distinguish between Fund flow and Cash flow analysis?
5. Classify the various budgets?
SECTION - B
Answer any FOUR Questions from the following
4 x 5 = 20 M
6. Draw a proforma of changes in working capital and fund flow statement?
7. Explain the various methods of capital budgeting?
8. Explain the advantages and limitations of Budgetary control?
9. Zero base Budgeting?
10. Explain the Objectives and Functions of Budgeting
11. Prepare flexible budget for production of 40,000 units. Budgeted output is 1,00,000 units and
budgeted cost per unit is as follows:
Direct material 95; Direct labour 50; production overhead(Variable) 40; production overhead
(fixed) 5; administration overhead (fixed) 5; Selling overhead (10% fixed) 10; Distribution
overhead(20% fixed) 15
SECTION - C
Answer ALL Questions 10 x 2 = 20 M
12. Master Budget?
13. Net Present Values?
14. Capital Budgeting?
15. Budgetary Control?
16. Funds flow?
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B. COM – VI - SEMESTER SYLLABUS
ELECTIVE-IV:
Module – 32: PRACTICAL RURAL MARKETING This Elective group for B.Com. General & B.Com Computer Application students only
------------------------------------------------------------------------------------------------------------------
Time: 3 Marks: 100 (75+25)
P.P.W: 5 (4+1)
UNIT - I: PRODUCT PLANNING: Product Planning for rural marketing, quality and size; packaging and branding
decisions, pricing decisions.
Lab: Exercises on redesigning the new products by keeping requirements of
rural markets.
UNIT - II: PACKING AND PROMOTION:
Packing and branding decisions, Pricing decisions, Media and Advertising copy
decisions; Distribution channels and Logistics in Rural Markets.
Lab: A report reparation on logistics management for rural market on existing
products and markets
UNIT - III: BRANDING :
Branding Decisions
UNIT - IV: PRICING :
Pricing Decisions
Lab: Exercises on redesigning the new products by keeping requirements of
rural markets.
UNIT - V: PROMOTION DISTRIBUTION IN RURAL MARKETS:
Media and Advertising copy decisions; Distribution channels and Logistics in
Rural Markets.
Lab: A report reparation on logistics management for rural market on existing
products and markets
Blue Print
Units Name of the Topic Theory
Essay
15 M
Short
5 M
Very Short
2 M
1 PRODUCT PLANNING 1 1 1
2 PACKING AND PROMOTION 1 1 1
3 BRANDING 1 1 1
4 PRICING 1 2 1
5. PROMOTION DISTRIBUTION IN
RURAL MARKETS
1 1 1
SUGGESTED READINGS:
1. Rajagopal : Management Rural Business; wheeler Publications, New Delhi
2. Neelameghan S : Marketing in India; Cases and Reading; Vikas Publishing House
3. Gopalaswamy T.P .: Rural Marketing; Wheeler Publishers, New Delhi
4. Nayyar H., and Ramaswamy P : Globalization and Agricultural Marketing ; Rawat
Publications, Jaipur.
5. Moria CB : Agricultural Marketing: Himalaya Publishing House, New Delhi.
6. K.S. Habibur Rahman: Rural Marketing in India, Himalaya.
7. Krishnamacharyulu: Rural Marketing: Text & Cases, Pearson
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. COM – VI – SEMESTER END EXAMINATION
Module – 32: PRACTICAL RURAL MARKETING
Time: 3 Hours Max Marks: 75
SECTION – A
Answer any THREE Questions 3 x 15 =45 M
1. Examine the various shops and arrangements to the system of distribution in Rural Markets?
2. Explain the system of Trade including the Goods and Services in Haats?
3. Discuss the pricing Policies and Strategies in Rural Market?
4. Give a detailed note of Evaluation of Promotional activities in Rural Markets?
5. How do you goods preserved for Rural Marketing?
SECTION - B
Answer any FOUR Questions from the following 4 x 5 = 20 M
6. Wholesaler in Rural Market?
7. Market Research?
8. Media Mix?
9. Marketing Communication?
10. Rural Ware Housing?
11. Strategies in Rural Marketing?
SECTION - C
Answer ALL Questions 10 x 2 = 20 M
12. Branding?
13. Media?
14. Retail Market?
15. Personal Selling?
16. Outdoor advertisement?
B.COM VOCATIONAL
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
B.COM. PROGRAMME - (General & Vocational) SYLLABUS
(w.e.f THE ADMITTED BATCH OF 2016-2017 )
FIRST YEAR – SEMESTER- I
Hours – 5, Credits: 4
MODULE – 2 (CORE) FUNDAMENTALS OF ACCOUNTING-I
Objectives :
To make the students acquire the conceptual knowledge of accounting
To equip the students with the knowledge of accounting process and preparation of final accounts.
To develop the skills of recording financial transactions and preparation of reports using computers
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- Accounting cycle -
Classification of accounts - Rules of double entry book keeping - Identification of financial
transactions - Journal - posting to ledger, balancing of Ledger.
Unit-II Subsidiary Books
Sub Division of Journal-Preparation of Subsidiary Books including different types of cashbooks-
simple cashbook, cashbook with cash and discount columns, cashbook with cash, discount and
bank columns, cashbook with cash and bank columns and petty cash book. Preparation of sales
register, purchase register, journal proper, debit note register, credit note register, and different
cash books including interest and discount transactions using computers.
Unit-III: Bank Reconciliation Statement
Bank Reconciliation Statement- Need - Reasons for difference between cash book and pass book
balances - problems on favorable and over draft balances - Ascertainment of correct cash book
balance. Preparation of bank reconciliation statement.
UNIT-IV: Trial Balance & Rectification of Errors.
Trial Balance: meaning, objectives, methods of preparation - Preparation of trial balance, Errors
and their Rectification - Types of Errors - Rectification before and after preparations of final
Accounts - Suspense Account- Effect of Errors on Profit.
Unit –V:Final Accounts
Final Accounts: Meaning, features, uses and preparation of Trading Account, Profit & Loss
Account and Balance Sheet-preparation of Final Accounts with Adjusting and Closing entries.
Suggested Books:
1. Principles and Practice of Accounting- R.L. Gupta & V.K. Gupta Sulthan Chand & sons
2. Accountancy – I, S.P. Jain & K.L. Narang, Kalyani Publishers
3. Accountancy – I, Tulasian, Tata Mc-Graw Hill co
4. Financial Accounting – Dr. V.K. Goyal, Excel Books
5. Introduction to Accountancy, T.S.Grewal, S.Chand and Co
6. Accountany-I, Haneef and Mukherjee, Tata-McGraw-Hill Co
7. Advanced Accountancy – Arulanandam, Himalaya publishers
8. Advanced Accounting-I, S.N. Maheshwari & V.L. Maheswari, Vikash Publishing Co
9. Financial Accounting, Ashok Banarjee, Excel
10. Financial Accounting, Warren, Cengage
Blue Print
Units Name of the Topic Problem Theory
Essay
8 M
Short
4 M
Essay
8 M
Short
4 M
1 Introduction to Accounting 1 1 1 1
2 Subsidiary Books 2 1 - 1
3 Bank Reconciliation Statement 2 - 1
4 Trial Balance & Rectification of Errors 1 1 1 1
5 Final Accounts 2 - 1
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
MODEL QUESTION PAPER 2016-2017 I B.Com
Module – 1: FUNDAMENTALS OF ACCOUNTING – I FIRST SEMESTER
Time: 3 Hrs. Max Marks: 60 M
PART - A
Answer any FIVE Questions. All questions carry equal Marks. 5 X 4= 20 M
1. Describe about various types of accounts.
2. Journalise the following transactions
2016
July, 1 Prasad commenced business with a capital of 74,000
July, 8 purchased goods from Murali 25,000
July, 10 purchased goods for cash 15,000
July, 28 Stock used for personal purpose 1,000
3. Enter the following transactions in the sales book Sri Hari
2016
Jan, 2 Sold goods to Ramakrishna 2,000
Jan, 3 Sales to Sanjeev 3,000
Jan, 4 Sold goods on cash to Sriram 1,500
Jan, 5 Sales to Varma with trade discount of 10% 1,000
4. Prepare Trial Balances from the following particulars
Outstanding Expenses 1,500 Cash 6,000
Purchase returns 3,000 Loan 4,500
Purchases 42,000 Machinery 3,000
Capital 30,000 Sales 16,000
Office expenses 9,000 Reserve fund 2,000
Creditors 3,000
5. What Type of entries are written in Journal proper?
6. What are the differences between Capital and Revenue expenditure?
7. What are the causes for difference between cash book and pass book?
8. Describe the various methods for preparation of Trail balance.
PART - B
Answer ALL the Questions. All questions carry equal Marks 5 X 8 = 40 M
9. (A) Discuss briefly the various Accounting Principles.
(OR)
(B) Journalise the following transactions
2016
July, 1 Prasad commenced business with a capital of 74,000
July, 2 open a bank account with Rs.10,000/-
July, 4 Goods purchased 15,000
July, 6 Goods sold for cash 20,000
July, 8 Purchased goods from Murali 25,000
July, 9 goods returned by Murali 1,000
July, 10 purchased goods for cash 15,000
July, 12 cash deposited into the bank 21,000
July, 18 cash withdraw from bank for office purpose 10,000
July, 8 goods sold to ramesh on credit 8,000
July, 28 Stock used for personal purpose 1,000
10. (A) Prepare a three column cash book from the following particulars.
2014
Jan, 1 Cash Balance 15,000
Bank Balance 50,000
Jan, 2 Cash sales 40,000
Jan, 5 Furniture purchased and Issued cheque 8,000
Jan, 7 Cash Deposited into Bank 40,000
Jan, 10 Received from Vishnu 15,000
Discount allowed 500
Jan, 12 Received cheque from Gopi and deposited in 8,000
The Bank
Jan, 15 Gopi’s cheque dishonored 8,000
(OR)
(B) Prepare petty cash book from the following information.
March 1 cash received from Sharab 500/-
March 2 paid for stationary 50/-
March 5 postage 10/-
March 9 Kuli charges paid 10/-
March 12 Riksha charges 20/-
March 18 Repairs to Motar cycle 70/-
March 20 Tea and snacks offered to customers 10/-
March 25 Xerox charge 2/-
March 31 electrical bill paid 120/-
11. (A) From the following particulars prepare bank reconciliation statement
a. Over draft as per cash book on 31-12-2009 is Rs. 10,540
b. Interest on overdraft for six months Rs. 240
c. Interest on investments collected by bank Rs.300
d. Bank Charges Rs.60
e. Cheques issued but not cashed by customers prior to 32st December
is Rs. 42,00
f. Cheques paid into Bank but not collected before 31st December
is Rs. 4,200
g. A Bill receivable for Rs. 1,000 discounted in the bank in November was
dishonoured on December 31st
(OR)
(B) From the following particulars prepare bank reconciliation statement
h. Bank balance as per pass book on 31-12-2015 is Rs. 10005
i. Interest on credit by banker for six months Rs. 240
j. Interest on investments collected by bank Rs.300
k. Bank Charges Rs.60
l. Cheques issued but not cashed by customers prior to 32st December
is Rs. 42,00
m. Cheques paid into Bank but not collected before 31st December
is Rs. 4,200
n. A Bill receivable for Rs. 1,000 discounted in the bank in November was
dishonoured on December 31st
12. (A) Rectify the following errors.
a. Purchased goods for personal use of the proprietor of Rs.300 was debited to
purchases account.
b. A cheque for Rs. 2,500 from Rama Rao was dishonoured, its amount was posted
to allowance account.
C) Purchase of Rs. 200/- from Venkat recorded in Sale book
d) Type writer purchased for Rs. 1000/- debited to purchase account
e) Amount received from Mr. X of Rs. 200/- debited to his account
f) old machinery sold for 5000/- entered in sales Day Book
(OR)
(B) Prepare Trial Balances from the following particulars
Land and Building 14,000 Machinary 8,000
Furniture 12000 bank loan 18000
Bills payable 1000/- bills receivable 2000
Pre paid rent 1000/- income received in Advance 100/-
Outstanding Expenses 1,500 Cash 6,000
Purchase returns 3,000 Loan 4,500
Purchases 42,000 Machinery 3,000
Capital 30,000 Sales 16,000
Office expenses 9,000 Reserve fund 2,000
Creditors 3,000
13. (A) Prepare final Accounts from the following particulars as on 31st March, 2014.
Debit Rs. Credit Rs.
Cash in hand 540 Sales 98,780
Cash in Bank 2,630 Purchase Returns 500
Purchases 40,675 Capital 62,000
Sales return 680 Creditors 6,300
Wages 8,480 Rent 9,000
Fuel and power 4,730
Carriage outward 3,200
Carriage inwards 2,040
Goods (1.4.07) 5,760
Salaries 18,000
Insurance 600
Drawings 5,245
Machinery 44,500
Debtors 39,000
---------------- -----------------
1,76,580 1,76,580
---------------- ----------------
Adjustments:
1. Stock as on 31st March, 2014 Rs. 6,800
2. provide 10% depreciation on Machinery
3. Bad debts Rs.725
4. Unexpired Insurance Rs. 170
(OR)
(B) Prepare the final accounts for the following
Land and Building 14,000 Machinary 8,000
Furniture 12000 bank loan 18000
Bills payable 1000/- bills receivable 2000
Pre paid rent 1000/- income received in Advance 100/-
Outstanding Expenses 1,500 Cash 6,000
Purchase returns 3,000 Loan 4,500
Purchases 42,000 Machinery 3,000
Capital 30,000 Sales 16,000
Office expenses 9,000 Reserve fund 2,000
Creditors 3,000
Adjustments:
1. Stock as on 31st March, 2016 Rs. 16,900
2. provide 10% depreciation on Machinery
3. provide reserve for Bad debts 5 %
4. Income received in advance 150/-
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
B.COM. PROGRAMME - (General & Vocational) SYLLABUS EFFECTIVE FROM THE
ADMITTED BATCH OF 2016-2017
FIRST YEAR – SEMESTER- I
MODULE – 3 (CORE): Business Organization
Hours – 6, Credits: 3
Objective: To facilitate the students to learn the concepts of 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 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.
Blue Print
Units Name of the Topic Theory
Essay
15 M
Short
5 M
1 Introduction 2 2
2 Business Functions and Entrepreneurship 2 1
3 Forms of Business Organizations 2 2
4 Joint Stock Company 2 1
5 Company Incorporation 2 2
Suggested Books:
1. Bhatia RC: Business Organization and Management, Ane Books
2. Tallo : Business Organisation and Management. Tata
3. RK Sharma and Shashi K.Gupta: Industrial Organization and Management, Kalyani
4. Aryasri and Murthy : Industrial Organization and Management, Tata
5. Govindarajan and Natarajan : Principles of Management, Tata
6. CB Gupta: Industrial Organization and Management, Sultan Chand
7. Bhushan Y K: Business Organizaation and Management, Sultan Chand
8. Surendar and Madhavi : Industrial Organizaation and Management, Himalaya
9. Sherlekar: Business Organization and Management, Himalaya
10. Robins S P: Management, PHI
11. Rao VSP : Management, Excel
12. Gupta CB: Entrepreneurship Development in India, Sultan Chand
13. Prasad L M : Management, Sultan Chand
14. Subba Rao P : Management and Organizational Behavior, Himalaya
15. Dubrin : Essentials of Management, Cengage
16. Satyaraju: Management, PHI
17. Moshal: Organization and Management, Galgotia
18. Kumkum Mukhrjee: Principles of Management , Tata
19. Chandra Bose : Principles of Management, PHI
20. James F. Stoneir : Management, PHI
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
MODEL QUESTION PAPER 2016-2017 I B.Com
MODULE – 2: BUSINESS ORGANIZATION FIRST SEMESTER
Time: 3 Hrs. Max Marks:
60 M
PART - A
Answer any FIVE Questions. All questions carry equal Marks. 5 X 4= 20 M
12. Define commerce and explain its role in business.
13. Classification of Industries.
14. What do mean by Entrepreneur ? Explain the Nature and Importance of Entrepreneur.
15. Explain the rights and duties of Partner?
16. Define Sole Trader? Explain characteristics of Sole Trader
17. Advantages of Joint Stock Companies.
18. State the documents required for incorporation of a company
19. Write about Prospectus of a company.
PART - B
Answer ALL the Questions. All questions carry equal Marks 5 X 8 = 40 M
14. (A) What is the meaning of Business? Explain its characteristics..
(OR)
(B) Define Trade and describe the aids to trade
15. (A) Define Entrepreneur. What are the qualities of Entrepreneur?
(OR)
(B) Functions of Entrepreneurship
16. (A) briefly explain about advantages and disadvantage of Partnership Firm.
(OR)
(B) Define a Sole Trading Concern. What are its features, advantages and Limitations.
17. (A) Difference between Private Limited and Public Limited Companies.
(OR)
(B) What is a Joint Stock Company? Briefly explain its features
18. (A) What is Memorandum of Association? Explain its Clauses.
(OR)
(B) What are the different stages in the formation of a Company? Name various
documents required at the time of registration of a company.
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY. B.COM. PROGRAMME - (Vocational) SYLLABUS EFFECTIVE FROM THE
ADMITTED BATCH OF 2016-2017
FIRST YEAR – SEMESTER- I
MODULE – 7 (CORE): Fundamentals of Computers
Hours – 5, Credits : 4
Unit I: Introduction to Computers - Input and Output Devices
Unit II: Computer Memory and Processors - Number Systems and Computer Codes
Unit III: Computer Software - Operating Systems - Database Systems
Unit IV: Introduction to Windows, Desktop, File, Folder, My Computer, My
documents, Recycle bin, Internet Explorer, Windows Explorer. Office Automation:
Organization of an Office, Nature of office work, Need for office automation. Document
Preparation: Word processing, Various office equipment that help in document
preparation, Document storage and retrieval.
Unit V: Word Basics: Starting word, Creating a new document, Opening preexisting
document, P a r t s of a word window, Typing text, Selecting text, Deleting text, Undo,
Redo, Repeat, Inserting text, Replacing text, Formatting text, Cut, Copy, Paste – Printing.
Formatting Your Text and Documents: Auto format, Line spacing, Margins, Borders
and Shading. Working with Headers and Footers: Definition of headers and footers,
creating basicheaders and footers, creating different headers and footers for odd and even
pages. Tables: Creating a simple table, Creating a table using the table menu, Entering
and editing text in a table, selecting in table, adding rows, changing row heights, Deleting
rows, Inserting columns, Deleting columns, changing column width. Graphics:
Importing graphics, Clipart, Insert picture, Clip Art Gallery, using word’s drawing
features, drawing objects, text in drawing.
Blue Print
Units Name of the Topic Theory
Essay
8 M
Short
4 M
1 Introduction to Computers 2 1
2 Computer Memory and Processors 2 1
3 Computer Software 2 2
4 Introduction to Windows 2 2
5 Word Basics 2 2
Text Books : 1. Reema Thareja, Fundamentals of Computers, Oxford University Press.
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, Prentice-Hall of India,1999.
Reference Books :
1. Peter Norton, Introduction to Computers, 6th Edition , Tata McGraw – Hill.
2. Jacob Beckerman, How to Build a Computer 2014-15: Learn, Select Parts, Assemble,
and
Install: A Step by Step Guide to Your First Homebuilt.
3. Leon A and Leon M, Computers for Everyone, Leon Vikas , 2001.
4. Turban E, Rainer R K, and Potter R E, Introduction to Information Technology, John
Wiley & Sons, 2000.
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
MODEL QUESTION PAPER 2016-2017 I B.Com
MODULE – 5 : Fundamentals of Computers FIRST SEMESTER
Time: 3 Hrs. Max Marks: 60 M
PART - A
Answer any FIVE Questions. All questions carry equal Marks. 5 X 4= 20 M
1. Explain any 4 Output devices?
2. Write about RAM and ROM?
3. Discuss about commercial software.
4. What is a database?
5. Windows Accessories
6. Explain the components on Desktop?
7. Explain the facilities in Ms-word to use header & footer.
8. Explain character and paragraph formatting in Ms-word.
PART - B
Answer ALL the Questions. All questions carry equal Marks 5 X 8 = 40 M
9. Draw block diagram of computer? Explain various components of it.
10. Explain various types of Input devices?
11. Write about Secondary memory devices?
12. Discuss the functions of operating system.
13. Describe different types of Operating Systems?
14. Write about different types of database models.
15. What is the use of windows explorer?
16. Explain Windows File Management.
17. Describe the features of Ms-Word. Also list the applications of Ms-Word software.
18. What is Template? Explain how to use templates in Ms-Word?
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
B.COM. PROGRAMME - (General & Vocational) SYLLABUS EFFECTIVE FROM THE
ADMITTED BATCH OF 2016-2017
FIRST YEAR – SEMESTER - II
MODULE – 6 (CORE) FUNDAMENTALS OF ACCOUNTING-II
Hours – 4 T + 2 P Credits : 4
Objectives :
To make the students acquire the conceptual knowledge of accounting
To equip the students with the knowledge of accounting process and preparation of final accounts.
UNIT-I Depreciation
Meaning of Depreciation – Causes – Objects of providing for depreciation – Factors affecting
depreciation – Accounting Treatment – Methods of providing depreciation – Straight line method
– Diminishing Balance Method.
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
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, Terms used Pro-forma invoice – Account sale Del-credre 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.
UNIT- V: Joint Venture Accounts:
Joint Venture – 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.
Suggested Books:
Principles and Practice of Accounting - R.L. Gupta & V.K. Gupta Sulthan Chand & sons
Accountancy – I, S.P. Jain & K.L. Narang, Kalyani Publishers
Accountancy – I, Tulasian, Tata Mc-Graw Hill co
Financial Accounting – Dr. V.K. Goyal, Excel Books
Introduction to Accountancy, T.S.Grewal, S.Chand and Co
Accountany-I, Haneef and Mukherjee, Tata-McGraw-Hill Co
Advanced Accountancy – Arulanandam, Himalaya publishers
Advanced Accounting-I, S.N. Maheshwari & V.L. Maheswari, Vikash Publishing Co
Financial Accounting, Ashok Banarjee, Excel
Financial Accounting, Warren, Cengage
Blue Print
Units Name of the Topic Problem Theory
Essay
8 M
Short
4 M
Essay
8 M
Short
4 M
1 Depreciation 1 1 1 1
2 Provisions and Reserves 1 1 1
3 Bills of Exchange 1 1 1
4 Consignment Accounts 2 - 2
5 Joint Venture Accounts 1 1 1 1
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
MODEL QUESTION PAPER 2016-2017 I B.Com
Module – 6: FUNDAMENTALS OF ACCOUNTING – 2 SECOND SEMESTER
Time: 3 Hrs. Max Marks: 60 M
PART - A
Answer any FIVE Questions. All questions carry equal Marks. 5 X 4= 20 M
1. Explain the significance of diminishing balance method.?
2. A machine costing Rs. 50,000 was purchased on 1-1-2015. Rs. 5,000 was spent for
Installation. Show the machinery account if depreciation @ 10% p.a is charged on Straight
line method.
3. What are the various types of reserves? Explain.
4. What do you mean by noting charges? Give journal entries for the same in the books of the
drawer and drawee.
5. What are the differences between consignment and sales?
6. What is abnormal loss? How it is calculated?
7. A and B enter into joint venture to share profits equally. A is to purchase timber and forward
it to B. A purchase timber worth Rs.10,000 and Rs. 1,000 as expenses. B received the
consignment and accepted A’s draft for Rs. 8,000. A got it discounted for Rs. 7,850. B sold
the timber for Rs. 16,000. He had to spend Rs. 350 for fire insurance and Rs. 300 for rent.
Under the agreement he is entitled to a commission of 5% on sales.
Give ledger accounts in the books of A and B.
8. Explain the features of joint venture?
PART - B
Answer ALL the Questions. All questions carry equal Marks 5 X 8 = 40 M
9. (A) The Book value of plant and Machinery on 1-1-2001 was Rs.2,00,000. New machinery
for Rs.10,000 was purchased on 1.10.2001 and for Rs.20,000 on 1.7.2002. On 1-4-2003 a
machinery whose book value had been Rs.30,000 on 1.1.2001 was sold for Rs.16,000 and
the entire amount was credited to plant and machinery account. Depreciation had been
charged at 10 % per annum on diminishing balancing method. Show the plant and machinery
Account from 1.1.2001 to 31.12.2003
(OR)
(B) What are the different methods of accounting for depreciation? Explain its
advantages and disadvantages.
10. (A) Mr. Raj & Co. ltd maintain a provision for doubtful debts and a provision for discount at
2% on debtors. The ledger balances for the year ending 2015 was as follows:
Particulars 1-1-2015 31-12-2015
Provision for doubtful debts Rs. 1000
Provision for discount Rs. 400
Bad debts written off Rs. 300
Discount allowed Rs. 200
Sundry debtors Rs. 10,000
Prepare bad debts account, provision for doubtful debts account and discount allowed account
in the books of Mr. Raj &co. ltd for the year ending 31-12-2015.
(OR)
(B) What are the differences between provisions and reserves? Explain Advantages and
disadvantages of secret reserves
11. (A)On the 1st January, 2015 Mr. S supplied goods to Mr. D of the value of Rs. 9,000 and
settled the account by means of three Bills of Exchange for Rs.3,000 each, due after two,
three and four months respectively. A week later, Mr. S discounted the 1st bill with the bank
at a discount of Rs. 60 and held the other bills with him. The first two bill were honoured on
due date. D arranged to retire the third bill paying Rs. 1,000 and allowing S to draw a fresh
bill for 4 months to cover the balance with interst @ 6% p.a. This bill was discounted for Rs.
1,920.
(OR)
(B) What do you understand by i) Retirement under rebate ii) Renewal of a bill
12. (A) Shalimar Co. of Sulthanpur Sent 200 sewing machines costing Rs.500 each on
consignment basis to Hemanth of Hyderabad to be sold by Hemanth at a Commission of 5 %
on sales. Shalimar company paid Rs. 1500 towards expenses. On Machines reaching
Hyderabad, Hemanth paid Rs. 800 towards unloading charges. His other expenses were :
Godown rent Rs. 1250 and Sales man’s Salary Rs.700. Hemanth sold 150 sewing machines
at Rs.600 each and sent account sales along with bank draft. Prepare ledger accounts in the
books of consignor and consignee.
(OR)
(B) On 1-9-2008 Mr. A consigned goods worth Rs. 1,00,000 to Mr. B at Mumbai. Mr. A
invoiced the goods at 20% profit on cost. Mr. A paid Rs. 6,000 for insurance and
forwarding the consignment. Mr. B was allowed 4% commission on Gross Sales and 4%
delcreder commission. B paid Rs. 1,100 for cartage, Rs. 2,000 for godown rent and
incurred Rs. 900 sundry expenses. 90% of goods were sold at a profit of 33 1/3 % on
cost. 5% of the goods were destroyed by fire. An insurance claim of Rs. 5,000 was
received from insurance company by Mr. B. Balance 5% of the goods were taken over by
B at an agreed value of Rs. 6,000. Accounts were settled. Show consignment account and
consignee account in the books of Mr. A.
13. (A) Ashok and Basha were partners in a joint venture sharing profits and losses in the
proportion of 4:1 respectively. Ashok supplies goods to the value of Rs. 5,000 and incurs
expenses amounting to Rs.400. Basha supplies goods to the value of Rs.4,000 and his
expenses amounted to Rs.300. Basha sells goods on behalf of the venture and realises
Rs.12,000. Basha is entitled to a commission of 5 % on sales. Basha settles his account by
draft. Give journal entries and accounts in the books of Ashok.
(OR)
(B) Differentiate between consignment and joint venture?
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
B.COM. PROGRAMME - (General & Vocational) SYLLABUS EFFECTIVE FROM THE
ADMITTED BATCH OF 2016-2017
FIRST YEAR – SEMESTER- II
MODULE – 7 (CORE): Business Environment
Hours – 6, Credits : 4
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.
Blue Print
Units Name of the Topic Theory
Essay
8M
Short
4 M
1 Overview of Business Environment 2 2
2 Economic Growth 2 1
3 Development and Planning 2 2
4 Economic Policies 2 2
5 Social, Political and Legal Environment 2 1
Suggested Readings:
1. Rosy Joshi and Sangam Kapoor : Business Environment.
2. Francis Cherunilam : Business Environment.
3. S.K. Mishra and V.K. Puri : Economic Environment of Business.
4. K. Aswathappa : Essentials of Business Environment
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
MODEL QUESTION PAPER 2016-2017 I B.Com
MODULE – 7 : BUSINESS ENVIRONMENT SECOND SEMESTER
Time: 3 Hrs. Max Marks: 60 M
PART - A
Answer any FIVE Questions. All questions carry equal Marks. 5 X 4= 20 M
2. Technological Factors
2. Business Environment
3. Economic Growth
4. Five Year Plan
5. NITI Ayog
6. Union Budget
7. Reserve Bank of India
8. Social Justice
PART - B
Answer ALL the Questions. All questions carry equal Marks 5 X 8 = 40 M
9. (a) State the various Micro dimensions of Business Environment.
(OR)
(b) Explain the process of Globalization in India?
10. (a) Explain the factors influencing Economic Development.
(OR)
(b) What is Balanced Regional Development? Explain the causes for imbalance of Regional
Development.
11. (a) Explain Rostow’s stages of economic development.
(OR)
(b) Explain the aims and objectives of Planning in India.
12. (a) New Economic Policy in India- Discuss
(OR)
(b) Critically evaluate the New Industrial Policy of 1991
13. (a) Write about the impact of Political and Legal Environment to Business.
(OR)
(b) Explain the various Social Justice Schemes in India.
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY. B.COM. PROGRAMME - (General & Vocational) SYLLABUS EFFECTIVE FROM THE
ADMITTED BATCH OF 2016-2017
FIRST YEAR – SEMESTER- II
MODULE – 7 (CORE): OFFICE AUTOMATION TOOL
Hours – 6, Credits : 4
UNIT I
Introduction to Windows, Desktop, File, Folder, My Computer, My documents, Recycle bin,
Internet Explorer, Windows Explorer
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.
UNIT II
Word Basics: Starting word, Creating a new document, Opening preexisting document, The
parts of a word window, Typing text, Selecting text, Deleting text, Undo, Redo, Repeat,
Inserting text, Replacing text, Formatting text, Cut, Copy, Paste – Printing.
Formatting Your Text and Documents: Auto format, Line spacing, Margins, Borders and
Shading.
Working with Headers and Footers: Definition of headers and footers, creating basic
headers and footers, creating different headers and footers for odd and even pages.
Tables: Creating a simple table, Creating a table using the table menu, Entering and editing
text in a table, selecting in table, adding rows, changing row heights, Deleting rows, Inserting
columns, Deleting columns, changing column width .
Graphics: Importing graphics, Clipart, Insert picture, Clip Art Gallery, using word’s drawing
features, drawing objects, text in drawing.
Templates: Template types, using templates, exploring templates, modifying templates.
Macros: Macro, Recording macros, editing macros, running a macro.
Mail Merge: Mail Merge concept, Main document, data sources, merging data source and
main document. Overview of word menu options word basic tool bar.
UNIT III
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
Creating Presentations : Using auto content wizard, Using blank presentation option, Using
design template option, Adding slides, Deleting a slide, Importing Images from the outside
world, Drawing in power point, Transition and build effects, Deleting a slide, Numbering a
slide, Saving presentation, Closing presentation, Printing presentation elements.
UNIT IV
Excel Basics: Overview of Excel features, Getting started, Creating a new worksheet,
Selecting cells, Entering and editing text, Entering and editing Numbers, entering and editing
Formulas, Referencing cells, moving cells, copying cells, sorting cell data, inserting rows,
inserting columns, Inserting cells, Deleting parts of a worksheet, clearing parts of a
worksheet.
Formatting: Page setup, changing column widths and Row heights, auto format, changing
font sizes and Attributes, centering text across columns, using border buttons and
Commands, changing colors and shading, hiding rows and columns.
Introduction to functions: Parts of a functions, Functions Requiring Add-ins, The Function
Wizard. Examples functions by category: Data and time functions, Engineering functions,
Math and Trig functions, Statistical functions, Text functions.
Excel Charts: Chart parts and terminology, Instant charts with the chard wizard, creation of
different types of charts, printing charts, deleting charts – Linking in Excel.
Excel Graphics: Creating and placing graphic objects, Resizing Graphics, Drawing Lines
and Shapes
UNIT V: MS Access
Creating a Simple Database and Tables: Creating a contact Databases with the wiz, The
Access Table Wizard, Creating Database Tables without the wizard, Field Names, Data
Types and Properties, Adding, deleting fields, renaming the fields in a table.
Forms: The Form Wizard, Saving Forms, Modifying Forms
Entering and Editing Data: Adding Records, Duplicating previous entries without
Retyping, Undo, Correcting Entries, Global Replacements, Moving from Record to Record in
a table.
Finding, Sorting and Displaying Data: Queries and Dynasets, Creating and using select
queries, Returning to the Query Design, Multilevel Sorts, Finding incomplete matches,
Showing All Records after a Query, Saving Queries, Crosstab Queries.
Printing Reports: Simple table, Form and Database printing, Defining advanced Reports,
Manual Reporting, properties in Reports, Saving Reports Relational Databases: Flat Versus
Relational, Types of Relationships, Viewing Relationships, Defining and Redefining
Relationships, Creating and Deleting Relationships.
MS Outlook: Introduction, Reading and Sending messages, managing the mail box, keeping
a contacts list, Scheduling tasks and Meetings.
Blue Print
Units Name of the Topic Theory
Essay
8 M
Short
4 M
1 Introduction to Windows 2 2
2 Word Basics 2 2
3 MS Power Point 2 2
4 Excel Basics 2 1
5 MS Access 2 1
TEXT BOOKS
1. Baja K K , Office Automation , MacMillan India Ltd, 1996.
2. Steve Sagman, Microsoft Office XP for Windows, Pearson Education Asia, 2002.
3. Jennifer Fulton, Microsoft Office 2000 Cheat Sheet, Prentice-Hall of India, 1999.
REFERENCE BOOKS
1. Windows XP Home Edition Complete , BPB Publications, 2001.
2. Raghav Bahl , Exploring Microsoft Office XP , Cyber Tech, 2001 .
3. Sanjay Saxena , MS Office 2000 for Everyone, Vikas Publishing , 2001
MS OFFICE LAB
1. Prepare your class time table using different Text formatting in table.
2. Send a Call Letter for All Applicants to Inform Interview Details using Mail Merge
3. Mathematical Equations
4. Water Marking
5. Create Backup file
6. Create a text and images with effects
7. Create a animation and sound effects
8. Create a pay details of employee
9. Calculate student mark details
10. Create four types of chart
11. Import external data, sort & filter
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
MODEL QUESTION PAPER 2016-2017 I B.Com
MODULE – 5: OFFICE AUTOMATION TOOL SECOND SEMESTER
Time: 3 Hrs. Max Marks: 60 M
PART - A
Answer any FIVE Questions. All questions carry equal Marks. 5 X 4= 20 M
1. Explain Recycle bin.
2. Write about internet Explorer.
3. Explain the steps to crate Mail merge.
4. How to Insert Word Arts and Clip Arts in Ms-word.
5. Explain Adding and deleting of slides?
6. What are the users of Ms-power point?
7. Explain various Excel functions.
8. Explain the need of database.
PART - B
Answer ALL the Questions. All questions carry equal Marks 5 X 8 = 40 M
9. Explain about My Compute in Pc.
10. Define and need of office automation tools.
11. Explanation of the steps for creating and formatting a document.
12. What is macro? Discuss about editing macros in Ms-Word.
13. Explain steps to create a presentation using auto content wizard.
14. Explain presentation-using PowerPoint.
15. Write the parts of Ms-Excel window. Also list the advantages of Ms-Excel.
16. Explain various types of charts available in Ms-Excel.
17. Write a brief notes on Ms-Access. Also list the advantages of Ms-Access.
18. How to prepare forms and reports in Ms-Access.
GOVERNMENT COLLEGE (A) RAJAHMUNDRY
II.B.Com Degree Examination
(At the end of Third Semester)
Module – 9: ADVANCED ACCOUNTING - 1
Max Marks: 75+25
Objectives:
1. To apprise the students about the application of accounting knowledge in special
business activities .
2. To impart the skills of properties of final accounts of non-trading concerns, partnership
organizations.
3. To develop the skills of recording of transactions relating to issue of shares and
debentures branches and departments manually and using computers.
UNIT-I: Accounts from Incomplete Records –Hire purchase and installment
purchase system.
Single Entry: Features-books and accounts maintained –Recording of transactions-
Ascertainment of Profit.-Statement of affairs method. Conversion of single entry into
double entry – total debtors account – total creditors account – bills receivable account –
bills payable account. Trading and profit and loss account and Balance sheet.
Hire Purchase System –Features-Accounting Treatment in the Books of Hire Purchaser
and Hire Vendor –default and Repossession –Installment Purchase System-Difference
between Hire purchase and Installment purchase systems- Accounting Treatment in the
books of purchaser and Vendor.
UNIT-II: Partnership Accounts:
Legal provisions in the absence of Partnership Deed-fixed and Fluctuating Capitals-
Preparation of final accounts-Accounting Treatment of Goodwill and Admission of a
partner.
Accounting treatment of Retirement and death of a Partner- Dissolution of
firm(Excluding Sale of firm. Company and Amalgamation)-Recording of partnership
transaction and preparation of final accounts using computers.(24 Hours) .
UNIT-III: Accounting of Non-Profit Organizations:
Non-Profit entities –Features of non-profit entities –Accounting process- preparation of
summaries –Receipts and payments Account meaning and special features –procedure for
preparation –uses and limitations.
Income and Expenditure Account- features-procedure for preparation-preparation of
Balance Sheet.
Blue Print:
Units Name of the Topic Problem Theory
Essay
15 M
Short
5 M
Essay
15 M
Short
5 M
Very Short
2 M
1 Single Entry 1 1 1
2 Hire Purchase System 1 1 1
3 Partnership Accounts 2 1 1 2
4 Accounting of Non-Profit Organizations 1 1 1 1
5
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.Accountancy-I S.P Jain & K.L Narang Kalyani Publishers
4.Financial Accounting - Dr.V.K.Goyal Excel Books
5.Intridunction to Accountancy T.S Grewal S.Chand & Co
6.Accountancy-I Haneef and Mukerjee TATA Mcgraw Hill Co
7.Advanced Accountancy Arulanandam Himalaya Publishers
8.Advanced Accountancy –I S.N Maheswari & V.L Maheswari Vikas Publishing
GOVERNMENT COLLEGE(A) RAJAHMUNDRY
II.B.Com .,Degree Examination
(At the end of Third Semester)
Module – 9: ADVANCED ACCOUNTING - 1
Time: 3 Hrs. Max.Marks:75
SECTION-A
Answer any THREE of the following: 3 x 15 = 45
1) Vasu keeps his books under Single Entry .From the given particulars you are
required to ascertain profit and Loss for the year ending 31st December,2014.
Particulars
Stock in Trade
Sundry Creditors
Sundry Debtors
Bank Over Draft
Cash in Hand
Bills Receivable
Fixtures and Fittings
Motor Van
Plants
31-12-2013
6,700
5,400
4,200
3,200
200
1,050
1,500
4,000
10,000
31-12-2014
8,500
4,000
4,500
5,000
150
2,000
1,500
4,000
10,000
The total drawings during the year amounting to Rs.3,600/- During the year he
introduced further capital of Rs3,000.
Depreciation Fixtures at 10%; Plant at 20% ; and write off Motor van Rs.500/- as regards
sundry debtors . It is ascertained that Rs.500/- was irrecoverable and 5% were doubtful
.There was a need for reserving of Rs.500/- in respect of Bills Receivable.
Also prepare Final statement of affairs as on 31-12-2009.
2) Receipts and payments account for the year ending 31-12-2008 is as follows :-
Receipts Amount
Rs. Payments
Amount
Rs.
01-01-2014
To Balance b/d
Cash at Bank
Cash at Office
31-12-2009
To Subscriptions
To Interest at 6% p.a
On investments
To Bank Investment
To Sale Furniture
1,000
100
3,000
3,000
10
500
7,610
31-12-2014
By Salaries
By Rent
By Printing
By Postage
ByInvestments
ByBalance c/d
Cash at Bank
Cash at Office
4,000
1,200
200
50
1,000
1,000
160
7,610
Advanced Accounting-third sem question paper-2nd page continuation
Subscription include Rs.300/-for 2007and Rs.500/-for 2009. Also rent include Rs.100/-paid for
2007.Subscription amounting to Rs.400/-have still to be collected for 2009.rent of Rs.100/-for
December,2008has still to be paid the book value of furniture is Rs,700/-.
Prepare income & Expenditure Account and Balance Sheet.
3) A ,B ,and C are Partner sharing profits in the proportions of 3:2:1.B-Retaires from the business
.The Balance Sheet of the firm on the date of retirement was as follows:
Liabilities
Creditors
Bills payable
General Reserve
CAPITAL:
“A” 40,000
“B” 30,000
“C” 20,000
Rs.
20,000
10,000
15,000
90,000
1,35,000
Assets
Cash at Bank
Stock
Debtors 20,500 (-)
Provision---500
Van
Machinery
Rs.
5,000
15,000
20,000
25,000
70,000
1,35,000
It was agreed among the partners.
(f) Good will of the firm is valued Rs.24,000/-
(g) Stock to be depreciated by 10% and van by 20%
(h) The provision for doubtful debts to be increased by Rs.1000/-
(i) Liability for Workmen's Compensation to the extent of Rs.1900/- to be brought into
account.
(j) Machinery to be appreciated by 10%
Prepare necessary Ledger accounts and New Balance sheet of A & C.
4) A company purchased a machine on hire purchase system payable over a period of five
yearly instalments of Rs. 6,000/-. The vendor charges interest at the rate of 5% p.a. on yearly
balances. Calculate total cash price. The cash value of the machine may be taken as the present
value of an annuity of Rs. 6,000/- for 5 years at 5% interest. Reference to the table shows that the
present value of an annuity of Re. 1 for 5 years at 5 % is Rs. 4.329477. prepare machine account
and vendor’s a/c.
5) Arjun, Bhavin and Chandu were carrying on a business sharing profits in the ratio of
5:3:2 respectively. On 31st March, 2015 their balance sheet as follows:
Liabilities Rs. Assets Rs.
Capital A/c
Arju 100,000
Bhavin 60,000
Chandu 35,000
195,000
Freehold Premises
Furniture & Fittings
Stock
Debtors
75,000
22,.550
69,840
26,900
Trade Creditors 31,180 Bills Receivable 10,000
Outstanding Expenses 2745 Cash at bank 24,635
228,925 228,925
Chandu retired on the above mentioned date on the following terms
5. Freehold Premises be appreciated by 20%
6. Furniture & Fittings be depreciated by 10%
7. Provision for doubtful debts @ 5% on debtors to be created
8. Goodwill be valued Rs. 60,000/- and chandu’s capital be credited with his share
Prepare revaluation a/c, partners capital a/c and cash book.
SECTION-B
Answer any Four questions from the following 4 x 5 = 20
6) What is meant by Statement of Affairs and Statement of profit & Loss.
7) From the following particulars for the year 2014-15 calculate the subscriptions income to
be credited to income and Expenditure A/C.
1.4.2014 31.3.2015
Outstanding Subscriptions 25,200 21,500
Advance subscriptions 4500 3800
Subscription received during 2014-15 Rs. 1,32,400/-
8) Explain the differences between Receipts and payments Account and Income and
Expenditure Account.
9) What is Installment Purchasing System?
10) Define partnership Deed? What are its contents?
11) A, B and C are partners in a partnership firm sharing P& L in the ratio of 4;3;3. C died on
1.4.2015. sales before death of the partner was Rs. 50,000/- average sale of last three
years was 75,000/- profit was 40,000/- calculate C’s share of Profit.
SECTION-C
Answer all questions.
12). Realization Account
13). Statement of Affairs.
14) Type of partners
15) Suscriptions
16) General purchase Vs. Installment Purchase.
******
GOVERNMENT COLLEGE (A) Rajahmundry
Module – 12: Financial Services – Banking & Insurance - 1
B.Com II Year: III Semester syllabus Max. Marks: 100(75+25)
PPW: 5
The impart knowledge on Banking and Insurance concepts and to gain an insight on Financial
Services.
UNIT1: Indian Financial System and its Regulations:
e. Indian Financial System – Structure - Objectives and importance of financial system -
economic development (Financial and Banking system charts).
f. Financial Markets – Structure – Objectives and Importance
g. Financial Services – Structure – Objectives and importance
h. RBI -Functions of RBI – Role of RBI in Economic Development
Unit-2: Banking Systems and its Regulation:
a. Commercial Banks – Meaning – importance and functions of commercial banks –
Indian Banking System – Structure - Banking Systems-Branch banking.- advantages and
disadvantages of branch banking and unit banking .
b. An overview of banking; Banking sector reforms with special reference to prudential
Norms. Capital adequacy norms, Income recognition norms, classification of assets and
NPAs;
c. innovations in Banking –ATMs. E-Banking Credit cards, Mobile Banking, On-line &
Offshore Banking etc (working and operations) Internet banking and online frauds in
banking
d. Regional and Rural banks, cooperative banks, Micro Finance, priority sector Lending
Indigenous banking. Role of NABARD. Development Financial instructions
Unit-3: Banker and Customer Relationship
A. Banker and customer definition and their relationship, types of customers and modes
of operations, procedure and precaution for opening an account, pass book & its features.
Rights duties and obligations of the banker(Application forms for opening accounts
,Cheque Books ,pass books requisition slips for withdrawals and deposits ,bank
statements, etc)
B. Types of loans and advances, principles of sound lending policies credit appraisals of
various forms of loans and advances. Modes of creating charges lien, pledge, mortgage
and hypothecation (Documents required for sanction of loans and advances)
Definition / meaning insurance and reinsurance, principles of insurance. Kinds of
insurance, advantages of insurance, globalization of Insurance and insurance sector
reforms in India.
Blue Print
Units Name of the Topic Theory
Essay
15 M
Short
5 M
Very Short
2 M
1 Indian Financial System and its
Regulations
1 2 1
2 Banking Systems and its Regulation 2 2 2
3 Banker and Customer Relationship 2 2 2
4
5
Books Recommended :
1 Maheswari and Paul RR Banking theory law and practice
2 Sundaram and Varsheney Banking theory law and practice
3 Tannans--- Banking law and practice in India
4 Aryasri Banking and Financial system
5 M Y Khan Indai Finaicial System
6 P.k.Gupta Insurance and Risk Management
7 Vijay raghavan Iyengar Introduction to Banking
8 Guru Swamy Banking Theory and Practice TATA Mc Graw Hill
GOVERNMENT COLLEGE(A),RJAHMUNDRY
II-B.COM.EXAMINATION
(At the End of the III- Semester )
Module – 12: FINANCIAL SERVICES –BANKING & INSURANCE - 1
Model Paper
Time:3 hours maxMarks:75
SECTION-A
Answer any three of the following 3 x1 5 = 15M
1) Explain the role of RBI in Indian Economic development.
2) Define Bank and explain the functions of commercial Banks
3) What are the merits and demerits of Branch Banking?
4) Explain the Relationship between the bankers and customer
5) Explain the principles of insurance
SECTION-II
Answer any Four Short note questions from the following 4 x 5 =20M
6) Meaning of financial services
7) Structure of financial markets
8) Unit Banking
9) Regional Rural Banking
10) Explain the procedure and precaution for opening an account
11) Principles of sound lending policies.
SECTION-III
Answer the following 5 x 2= 10M
12) Bankers Bank
13) A.T.M
14) NABARD
15) General lien
16) Re-Insurance
GOVERNMENT COLLEGE(A),RJAHMUNDRY Module – 14 : Structured Programming Through ‘C’ - 1
B.Com II Year Computers: : III Semester Syllabus
UNIT-I : Problems solving and algorithm :
The problem solving aspect- Top down design-step wise refinements- implementation of
algorithms-efficiency of algorithms-Desirable program characteristics.
UNIT-II; Exchange of Two variables ,summation of set numbers – factorial computation –
Generation of Fibonacci series-reversing of digits of integers-GCD-Generation of Prime
Numbers.
UNIT-III : ’C’ Programming :
Basics : Importance of C language-Structures of C language-variables-constants –Expressions-
operators ,simple I/O functions control statements-storage classes. Programs using all the
operators.
UNIT-IV :Functions : Concepts of functions-parameter passing- recursion-comparison of
interaction and recursion-scope and extent of variables-Programs using recursive and non
recursive functions.
Blue Print
Units Name of the Topic Theory
Essay
15 M
Short
5 M
Very Short
2 M
1 Problems solving and algorithm 1 2 1
2 Exchange of Two variables 1 1 1
3 ’C’ Programming 2 2 2
4 Functions 1 1 1
5
GOVERNMENT COLLEGE(A),RJAHMUNDRY Module – 14 : Structured Programming Through ‘C’ - 1
B.Com II Year : : III Semester Model Paper Time: 3 Hours MaxMarks:75
SECTION-A
Answer all Questions 4 x 10 = 40 M
1.a) Write about Top Down design Approach in solving a problem.
OR
b) Write a ‘C’ Program to compute factorial of a number
2.a) Explain control statements in C
OR
b) List out different operators in C.
3. a)Write an Algorithm to generate ‘n’ Fibonacci numbers
OR
b)Explain the difference between Call by value and call by reference.
4.a) Explain different types of functions in C with suitable example
OR
b) Explain Switch statement with suitable example
SECTION-B
Answer any FIVE of the following 5 x 3 = 15M
5. Explain the structure of C program
6. What are the user defined data types ?Explain
7. Distinguish between structure and Array
8. Explain the scope of unions
9. Explain Type casting
10. Explain Desirable Program Characteristics
11. Explain Dynamic Memory Allocation
12. Explain different types of functions.
SECTION-C
Answer all questions 10 x 2 =20 M
13. What is use of Size of operator?
14 Compare Iteration and Recursion
15. What is the difference between built in functions and defined functions
16. What is the difference between Global and Local variables ?
17. How switch is different from if statement ?
18. What is the use of Preprocessor directives in C ?
19. How do you define symbolic constants ?
20. Explain enumerated data type
21. What is the difference between break and continue statement ?.
22. What is use of static variable ?
Government College(A) Rajahmundry
II B.Com . Degree Examination
(At the end of Fourth Semester)
Module – 13: ADVANCED ACCOUNTING - 2
Max Marks:75+25
Objectives:
1. To apprise the students about the application of accounting knowledge in special
business activities.
2. To impart the skills of properties of final accounts of non-trading concerns,
partnership, organizations.
3. To develop the skills of recording of transactions relating to issue of shares and
debentures, branches and departments manually and using computers .
UNIT-I: Branch and Departmental Accounts:
Dependent Branches: Features –Books of accounts –methods accounting of dependent
branches –Debtors System, Stock and debtors system-Recording of transaction relating to
branch accounts using computers. Accounting for Independent Branches:
Departmental Accounts: need, features, Basis for Allocation of Expenses, treatment of
Inter-Departmental Transfer at cost or selling price –Treatment of Expenses that cannot
be allocated –Preparation of departmental profit and loss. (24 Hours).
UNIT-II Company Accounts:
Issue of shares at par, Premium and at discount-Forfeiture and reissue of Shares-rights
issue (theory Only)-Recording of transactions relating to issue of shares using computers.
Issue and Redemption of Debentures-Redemption out of profits-sinking fund method.
Recording of transaction relating to issue and redemption of debentures using computers
Underwriting of Issue of shares (Simple Problems) .
Blue Print:
Units Name of the Topic Problem Theory
Essay
15 M
Short
5 M
Essay
15 M
Short
5 M
Very Short
2 M
1 Branch Accounts 1 1 1 1
2 Departmental Accounts 1 1 1
3 Company Accounts –Issue of Share 1 1 1 1 2
4 Company Accounts –Issue and redemption of
debentures 1 1 1
5
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. Accountancy-I S.P Jain & K.L Narang Kalyani Publishers
4. Financial Accounting - Dr.V.K.Goyal Excel Books
5. Introduction to Accountancy T.S Grewal S.Chand & Co
6. Accountancy-I Haneef and Mukerjee TATA Mcgraw Hill Co
7. Advanced Accountancy Arulanandam Himalaya Publishers
8. Advanced Accountancy –I S.N Maheswari & V.L Maheswari Vikas Publishing
Government College(A) Rajahmundry
II.B.Com .,Degree Examination
(At the end of IV Semester)
Module – 13 : ADVANCED ACCOUNTING – 2
Answer any three of the following 3 x 15 = 45
4) A head office in Bombay sends goods to its branch at channel 20% above cost .From the
following particulars show the branch Account will appear in the books of head office
and also give necessary adjustment entries :
Stock on 1-7-2008 at the branch --- Rs.1,800
Debtors on 1-7-2008 at the branch --- Rs.3,000
Petty cash in hand on 1-7-2008 at the Branch Rs.30
Goods supplied to the branch
Remittances from branch:
Cash sales Rs.6000
Cash received from debtors Rs.21000 Rs.27,000
Cheques sent to branch
Salary Rs.900
Rent & taxes Rs.150
Petty cash Rs.110
Stock at branch on 30-06-2009 Rs.1,160
Debtors at branch on 30-06-2009 Rs.3,000
Petty cash at the branch on 30-6-2009 Rs.20
5) From the following particulars prepare departmental Trading Account for the year ending
31-12-1995.
Opening stock 20,000 12,000
Purchases 92,000 68,000
Sales 1,40,000 1,12,000
Closing stock 28,500 20,000
Goods transferred from B to A ---- 45,000
Goods transferred from A to B 48,000 ----
Return of goods from B to A ----- 7,000
Wages Rs.25,200
Carriage inwards Rs.8,000
6) Bharani Limited issued 40,000 equity shares of Rs.10/-eacj at premium of Rs.2/- each for
public subscription payable as to Rs2/- on application Rs.6/-on allotment (including
premium)Rs.4/- on Ist call. Application for 2,50,000equity shares were received
.allotment was made as follows:
d) Application for 60,000 shares were rejected completely
e) 20,000 sahres were allotted among applications for 40,000 shares
f) 10,000 shares were fully allotted among the applications for 10,000 shares
Excess application amount of any is returned after adjustments the future calls. All the
calls were made received by them . pass necessary entries in the books of Bharani
limited.
4) Explain the different methods of issue of shares.
5) On 1st April 2014, X Ltd issued Rs. 10,00,000/- 7% Debentures at 5% discount repayable
in five years at par. The company has a right to redeem to the extent of Rs. 1,00,000 in
any year by purchasing in the open market. The interest on debentures was payable half
yearly on 30th September and 31st March and the same was duly paid.
On 31st March 2015, the company purchased Rs. 1,00,000/- debenture at a cost of
Rs. 91,000. For redemption pass necessary journal ENTRIES IN THE BOOKS OF THE
COMPANY UPTO 31ST March 2015, if the redemption was out of profit.
SECTION-B
Answer any Four of the following 4x5=20M
6) A company issued 100,000 equity shares of Rs. 10/- each payable as under on
Application Rs.2/- on allotment Rs 2/- on First call Rs3/- on Second call Rs.3/- Received
12000share application and 2000 share application is . call all installments pass the
journal entries.
7) From the following particulars relating to Agra Branch for the year ending 31st March,
2014, prepare a Branch Account in the books of Head Office.
Stock at branch on 1st April 15,400
Debtors at the Branch 1st April 8,250
Petty cash on 1st April 250
Goods supplied to branch 75600
Cash sales 5250
Collection from debtors 78870
Amount sent to branch towards salaries 3720
Rent 1200
Stock at Branch as on 31-03-2015 11,575
Sundry debtors at the branch on 31-03-2014 25,230
Petty cash on 31-03-2014 375
SHOW THE BRANCH ACCOUNT IN THE BOOKS OF Head Office.
8) What are the advantages of Departmental Account ?
9) What are the differences between department and Branch ?
10) What is forfeiture of shares ?Explain
11) Explain the types of Debentures
SECTION-C
12) Stock and Debtors system
13) Departmental accounts
14) Share premium
15) Underwriting commission.
16) Sinking fund
*****
GOVERNMENT COLLEGE (A) Rajahmundry
Module – 16 : Financial Services Banking & Insurance - 2
B.Com II Year:: IV Semester syllabus Module: MaxMarks:100(75+25)
PPW:5
Unit I: Negotiable Instruments
Promissory note and bills of exchange and cheque, difference between them ,types of crossing the
cheque ,payments of cheque and consequences of wrongful dishonor ,collection of local and
upcountry Cheques ,responsibilities and liabilities of collecting banker and statutory protection to
the collecting banker(Promissory notes. B/E crossed Cheques-various modes).
Unit II: Financial Markets & services:
A. Indian money market –characters tics, structure, composition (call and notices money, market,
treasury bills market, CDs CPs short term bill market, MMMF s and DFHI) problems and
reforms in Indian money markets ( CDs CPs ,Treasury Bills)
B.Indian capital market – composition and growth of primary and secondary markets - capital
market reforms and NBFC s in capital markets, stock exchanges – Functions and trading systems
in NSE, OTCE),Online Trading and role of SEBI.
C.Financial intermediaries and services : Merchant bankers ,Mutual funds, Leasing companies,
Venture capital Funds Fonaiting , Loan / syndication ,Depository participants (Documentation ).
Unit III: Insurance and its regulation
A. Life Insurance-meaning – Principles – types of insurance – insurance sector reforms – Life
insurance policies
B.Non Life Insurance- introduction – principles - types of products and scope of fire Insurance,
Marine Insurance,- health Insurance and other insurances, IRDA regulations.
Blue Print
Units Name of the Topic Theory
Essay
15 M
Short
5 M
Very Short
2 M
1 Negotiable Instruments 1 2 1
2 Financial Markets & services 2 2 2
3 Insurance and its regulation 2 2 2
4
5
Books Recommended: 1 Maheswari and Paul RR Banking theory law and practice
2 Sundaram and Varsheney Banking theory law and practice
3 Tannans--- Banking law and practice in India
4 Aryasri Banking and Financial system
5 M Y Khan Indai Finaicial System
6 P.k.Gupta Insurance and Risk Management
7 Vijay raghavan Iyengar Introduction to Banking
8 Guru swamy BankingTheory and Practice TATA Mc Graw Hill
GOVERNMENT COLLEGE(A),RJAHMUNDRY
II-B.COM.EXAMINATION
(At the End of the IV-Semester)
Module – 16: FINANCIAL SERVICES –BANKING & INSURANCE - 2
Model Paper
Time:3 hours Max Marks:75
SECTION-A
Answer any three of the following 3 x1 5 = 15M
1) Explain the statutory protection to a collecting banker under negotiable instruments act.
2) What are the defects of Indian Money market? Give suggestions to improve the money
market.
3) Explain briefly the role of SEBI in controlling the Indian capital market.
4) Explain the functions of Merchant banker.
5) What is procedure for issuing a Life Insurance Policy?
SECTION-II
Answer any Four Short note questions from the following 4 x 5 =20M
17) Explain the differences between promissory Note and Bills of Exchange.
18) Precautions to be taken by a paying banker while honouring cheques.
19) Services rendered by NBFCs.
20) Mutual funds.
21) Kinds of Marine Insurance
22) Social Insurance.
SECTION-III
Answer the following 5 x 2= 10M
23) Promissory note
24) Primary market
25) Stock Exchange
26) Health Insurance
27) Fire Insurance
GOVERNMENT COLLEGE(A),RJAHMUNDRY Module – 20 : Structured Programming Through ‘C’ - 2
B.Com II Year Computers : : VI Semester Syllabus
UNIT-I : Arrays and Strings: Single and multi dimensional arrays ,character arrays as a string-
functions of strings. Programs using arrays and for string manipulation.
UNIT-II : Pointers : Definition and usage of pointers-address operator pointer variables. Problems
using pointers.
UNIT-III : Structures and Unions : Declaring and using Structures –operations on structures –
arrays of structures-user defined data types ,passing structures to functions. Unions , difference
between structures and unions scope of unions.
Data files : operating and closing a file creating a data file ,processing a data file.
Blue Print
Units Name of the Topic Theory
Essay
15 M
Short
5 M
Very Short
2 M
1 Arrays and Strings 2 2 2
2 Pointers 1 2 1
3 Structures and Unions 2 2 2
4
5
GOVERNMENT COLLEGE(A),RJAHMUNDRY Module – 20 : Structured Programming Through ‘C’ - 2
B.Com II Year : : IV Semester Model Paper
Time: 3 Hours MaxMarks:75
SECTION-A
Answer all Questions 4 x 10 = 40 M
1. a) Explain about Single dimensional Arrays in C
OR
b) Write a program on C of Multiplication of two matrices
2. a) What is Array ? Explain different types of arrays in C
OR
b) Explain file processing modes in C
3. a)Write a C program to display Fibonacci series recursive functions
OR
b)Explain pointers and functions
4.a) What is structure ?Explain how to access structure members explain with example
OR
b) Explain about sequential and Random Access files
SECTION-B
Answer any FIVE of the following 5 x 3 = 15M
5. Write a program to display Prime numbers
6. Difference between structure and functions
7. Write a short note on Console I/O functions
8. Explain about File opening modes
9. Explain about unions
10. Define pointer variable in C
11. Explain about call by value and call by reference
12. Why we use structure ?
SECTION-C
Answer all questions 10 x 2 =20 M
13. What is file?
14 Define storage class
15. How to define structures to arrays
16. Define two dimensional array ?
17. What is pointer variable ?
18. How to declaring structure ?
19. Write short note on fprintf( ) ?
20. What is use of typecast operator ?
21. Explain about address operator ?.
22. Write a note on scan()
GOVERNMENT COLLEGE (AUTONOMOUS),
RAJAHMUNDRY III B. COM – V - SEMESTER SYLLABUS
Module – 20: CORPORATE ACCOUNTING - 1
Max. Marks: (75+25) P.P.W.
:(4+1 hours )
OBJECTIVES: 1. To provide the knowledge relating to the Accounting Standards.
4. To enable students to company final accounts using computers
5. To enable the students to prepare financial
statements of Insurance and Bank Companies..
UNIT-I: Accounting Standards
Accounting Standards - Need and importance - An overview of Indian
Accounting Standards.
UNIT –II: Valuation of Goodwill and Shares
Valuation of Goodwill - 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.
UNIT –III : Company final accounts
Preparation of Final Accounts – Provisions relating to preparation of
final accounts – Profit and loss account and balance sheet – Preparation
of final accounts using computers.
UNIT –IV: Issue of Bonus shares and Profits Prior to Incorporation.
Issue of bonus shares-Provisions of company’s Act and SEBI guide
lines. Acquisition of business and profits prior to incorporation. –
Accounting treatment.
UNIT-V: Bank Accounts
Bank Accounts –Books and Registers to be maintained by banks-Slip system
of posting-rebate on bills discounted-Schedule of advances –Non performing
assets - Legal provisions relating to Preparation of final accounts –
Preparation of bank final Accounts using computers
Additional Input under Autonomy:
Concept of Inflation Accounting
Blue Print:
Units Name of the Topic Problem Theory
Essay
15 M
Short
5 M
Essay
15 M
Short
5 M
Very Short
2 M
1 Accounting Standards -- -- 1 1 1
2 Valuation of Shares 1 - -- 1 -
Valuation of Goodwill 1 1
3 Company final accounts 1 -- - 1 1
4 Profits Prior to Incorporation 1 - 1
Issue of Bonus shares 1 - -
5 Bank Accounts (P&L a/c) 1 1 1
Suggested Readings:
Principles and Practice of Accounting R.L. Gupta & V.K. Gupta Sulthan
Chand &sons
Accountancy – III Tulasian Tata Mcgraw Hill Co
Accountancy – III S.P. Jain & K.L Narang Kalyani Publishers
Financial Accounting Dr.V.K.Goyal Excel Books
Introduction to Accountancy T.S.Grewal S.Chand and CO
Modern Accountancy Vol-II Haneef and Mukherjee Tata Mcgraw Hill co
Advanced Accountancy Arulanandam Himalaya publishers
Advanced Accountancy Vol-II S.N.Maheshwari & V.L.Maheswari Vikash Publishing
co.
Advanced Accountancy: Shukla and Grewal S.Chand & Co
Advanced Accountancy: R.L. Gupta and Radhaswamy Sulthan Chand &sons
Corporate Accounting Goyal VK Excel
Corporate Accounting Verma KK Excel
International Accounting Saudagaran Cengage
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. COM – V - SEMESTER END EXAMINATION
Module – 20: CORPORATE ACCOUNTING - 1
Time: 3 Hours Max
Marks: 75
SECTION - A
Answer any THREE Questions 3 x 15
=45 M
17. Give the list of International Accounting standards?
18. Big & Co. Ltd is a company with an authorized capital of Rs. 5,00,000 divided into 5,000
equity shares of Rs. 100 each. On 31-3-2009. 2500 shares were fully called up.
Following are the balances extracted from the ledger of the company as on 31-3-2009.
Rs. Rs.
Stock 50,000 Advertising 14,300
Sales 4,25,000 Debtors 38,700
Purchases 3,00,000 Creditors 35,200
Wages(Productive) 70,000 Plant & machinery 80,500
Discount allowed 4,200 Furniture 17,100
Discount received 3,150 Cash & Bank 1,34,700
Insurance up to 30-6-2009 6,720 Reserve 25,000
Salaries 18,500 Loan from managing director 15,700
Rent 6,000 Bad Debts 3,200
General Expenses 8,950 Calls in arrears 5,000
Profit & Loss A/c 6,220
Printing & Stationary 2,400
You are required to prepare trading and profit and loss account for the year ended 31-3-2009
and the balance sheet as on that date of the company. Following further information is given:
6. Closing stock Rs. 91,500
7. Depreciation to be charged on plant and machinery and furniture at 15% AND 10%
respectively
8. Outstanding liabilities – Wages – Rs. 5,200, Salary – Rs. 1,200 and Rent Rs. 600
9. Dividend @ 5% on paid up shares capital is to be provided
10. Ignore corporate dividend tax.
19. From the following information, prepare profit and loss account of Vasari Bank Ltd for the
period ended on 31-3-2009. Working should form part of our answer.
Rs. Rs.
Interest on loans 300 Interest on saving bank deposits 87
Interest on Fixed deposits 275 Postage, Telegrams and Stamps 10
Commission 10 Printing and Stationary 20
Exchange and Brokerage 20 Sundry Expenses 10
Salaries and allowances 150 Rent 15
Discount on Bills(gross) 152 Taxes and Licenses 10
Interest on Cash credits 250 Audit fees 10
Interest on Temporary over draft in current accounts 30
Additional Information:
7. Rebate on bills discounted 30
8. Salary of managing director 30
9. Provision for bad debts 40
10. Provision for Income Tax is to be made @ 55% (round of the nearest thousands).
11. Interest of Rs. 4,000 on doubtful debts was wrongly credited to interest on loan account
12. Provide Rs. 15,000 as divided
20. Balance sheet of Diamond Ltd as on 31st March, 2009
Liabilities Rs. (In Lakhs) Assets Rs. (In
Lakhs)
Share capital Land and Buildings 110
fully paid up shares Plant and Machinery 130
Rs. 100 each 200 Plant and Trade marks 20
General Reserve 40 Stock 48
Profit and Loss A/c 32 Sundry Debtors 88
Sundry Creditors 128 Bank Balance 52
Provision for Income Tax 60 Preliminary Expenses 12
460 460
The expert valued the land and buildings at Rs. 240 lakh, Goodwill Rs. 160 Lakh and Plant
and Machinery at Rs. 120 Lakh. Oout of the total debtors, it is found that debtors for Rs. 8
lakh are bad. The profits of the company have been as follows:
For the year 2006-2007 Rs. 92 lakh.
For the year 2007-2008 Rs. 88 lakh.
For the year 2008-2009 Rs. 96 lakh.
The company follows the practice of the transferring 25% of profits to general reserve.
Similar type of companies earn at 10% of the value of their shares. Plant and machinery and
land and buildings have been depreciated at 15% and 10% respectively.
As certain the value of shares of the company as under:
iv) .Intrinsic value method.
v) Yield value method
vi) Fair value method
21. Following information is obtain from the books of ‘x’ private Ltd for the year ended 31st
March, 2009
Sales Rs. Rs. Rs.
April 1,20,000 August 1,80,000 December2,10,000
May 1,50,000 September 2,00,000 January 2,50,000
June 1,70,000 October 2,20,000 February2,90,000
July 1,60,000 November 1,50,000 March 3,00,000
Expenses including depreciation for the year
Rs.
Salaries 1,09,500
Traveling 21,600
Advertisement 8,000
Bad debts 2,300
Director’s fee 3,500
Miscellaneous exp 6,000
Contribution to P.F., E.S.I, etc 5,250
Carriage outward 34,400
Depreciation 27,000
Audit fees 2,500
Selling commission 24,000
Sales invoices were prepared at cost plus 25% up to June, 2008 and thereafter at cost plus 33
1/3 %. The company was incorporated on 1st August 2008 by taking our the running business
of a partnership with effect from 1st April, 2008. Your required to prepare the profit and loss
account of the company for the year ended 31st March, 2009 showing pre-incorporation and
post-incorporation including your basis of allocation.
SECTION - B
Answer any FOUR Questions from the following
4 x 5 = 20 M
22. Write about Accounting Standard – 3.
23. From the following information calculate the valuation of goodwill
The net profits of a company for the five years are: 2009- Rs. 80,000/-; 2010 – Rs. 90,000/-
2011 – Rs.94,000/- ; 2012 - Rs 80,000/- and 2013 – Rs. 96,000/-. The capital employed in the
business is Rs. 800,000/- on which a reasonable return of 10% is expected.
24. X ltd. As 10,000 shares of Rs. 100 each. The board of directors as resolved to issue 2 bonus
shares of Rs. 100 each for every 5 shares in the company. From the following information
write the journal entries for the issue of bonus shares:
General Reserve Rs. 2,00,000
Profit and Loss A/c Rs. 1,50,000
Shares premium A/c Rs. 1,50,000
25. Need for valuation of Shares
26. What is capital Reserve and reserve capital?
27. Slip system of posting?
SECTION - C
Answer ALL Questions 10 x 2 = 20 M
28. Yield method?
29. Interim dividend?
30. Accounting standards board?
31. Non-Banking Assets
32. Sales Ratio
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B. COM – V - SEMESTER SYLLABUS
Module – 19: INCOME TAX AND AUDITING - 1
Max. Marks : (75+25) P.P.W. :(4+1 hours )
Objectives:
3. To impart knowledge pertaining to the concepts of Income Tax.
4. To acquaint oneself with auditing procedure.
Unit-I: Introduction.
Introduction – Basic concepts – Brief History of Income Tax - Legal Frame Work -
Definitions – Residential Status (Problem) Income - Scope of Total Income - Types
of Income- Indian Income- Foreign- Income- Exempted incomes- Agriculture
income- Incidence of Tax (Problem)
.Unit –II: Income from Salary
Heads of Income – Income from Salary – Salary – Allowance- fully taxable, partially taxable,
fully exempted allowances – Perquisites- taxable in all cases, taxable in certain cases and
exempted in all cases – Profit in-lieu of Salary
Unit – III: Income from House Property
Income from House Property-exempted incomes from House Property- computation of Annual Value
– different Types of Rental Values – Deductions
Unit- IV: Introduction to Auditing
Meaning – Definition and Objectives of Auditing – Types of Audit – Audit process and
Procedure – Audit Planning and Programming –
Unit-V: Internal check and Vouching
Internal Check – Internal Audit and Internal Control – Vouching - Preliminaries in
commencing a new audit
Blue Print:
Units Name of the Topic Problem Theory
Essay
15 M
Short
5 M
Essay
15 M
Short
5 M
Very Short
2 M
1 Introduction 1 1 1 1
2 Income from Salary 1 1 1 1
3 Income from House Property 1 - 1
4 Introduction to Auditing 1 1 1
5 Internal check and Vouching 1 1 1
Books for Reference:
1. Saha .R. G – Income Tax , Himalaya Publishing House
2. Bhagavathi Prasad, Income Tax - Law & Practice in India.
3. Vinodh K. Singhania, Student Guide to Income Tax.
4. Malhotra, Income Tax Law and Practice.
5. N D Kapoor, Auditing.
6. R G Saxena, Auditing, Himalaya Publications.
7. T N Tandon, Practical Auditing.
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B. COM – V - SEMESTER END EXAMINATION
Module – 23: MANAGEMENT ACCOUNTING - 1
Time: 3 Hours Max
Marks: 75
SECTION - A
Answer any THREE Questions 3 x 15 =45 M
1. Mr. X a foreign national comes to India for the first time on 15-6-2009. During
the financial year 2010-11, 2011-12, 2012-13, 2013-14, 2014-15 and 2015-16, he
stayed in India for 120 days, 115 days, 15 days, 191 days, 124 days and 80 days
respectively. Determine his Residential Status for the assessment year 20016-17.
2. Sri Kali Prasad working as Branch Manager at Vijayawada in a Chennai based
Company, TVS Motors Ltd. From the following particulars furnished by him
calculate the taxable salary income for the assessment year 2016-17. Basic Salary,
Rs. 11,500; Bonus per annum Rs.26,000; Dearness Allowance Rs.2000 per
month; City Compensatory Allowance Rs.2500 per month; Entertainment
Allowance Rs.1600 per month; House Rent Allowance Rs.3500 per month (Rent
paid by him in Vijayawada is Rs.2200). His employer provided the following
facilities: Cell phone bills for personal use Rs.18000; Electricity Bill Rs.10000;
Water Bill Rs.1500; Club Bills Rs.7500. He was given a watch worth Rs.2000 on
his birthday and a cash of Rs.4000 for achieving sales target. He was provided
with a small car for office and personal use and all the expenses are borne by
employer.
3. Smt. Kusuma kumari is the owner of a house property in Delhi. From the
following particulars given by her calculate the taxable income from house
property for the assessment year 2015-16. Rents received from house property
Rs.10,80,000. Fair Rental Value Rs.9,50,000, Municipal Rental Value
Rs.9,00,000. The following are the taxes paid on the house property. Muncipal
Taxes 15% of Municipal Rental Value, Sewage Tax Rs.15,000, Interest on loan
borrowed for purchase of house property Rs.84,000( Instalment due to bank
Rs.12,000), Interest on loan for repairs to house property Rs.7,500, Interest on
loan borrowed for payment of municipal taxes and other taxes Rs.18,285.
4. What do you mean by auditing? Discuss its objectives.
5. What is the Internal Control? Why to have Internal Control? Explain the elements
of a good system of Internal Control.
SECTION - B
Answer any FOUR Questions from the following 4 x 5 = 20 M
6. Compute Mr. Chandu taxable income if he is (a) Resident, (b) Not an Ordinary Resident
and (c) Non-resident.
6. Income from house property in Canada received in U.S.A Rs. 22,000/-
7. Income from a Godam in Canada received in India Rs. 58,000/-
8. Interest on securities in Canada (30% of which received in India) Rs. 69,000/-
9. Dividends received from Indian company Rs. 58,000/-
10. Income from other source in India but received in abroad Rs. 30,000/-
7. Sri. Prakash Rao is working in a limited company in Vijayawada (Population
12,00,000). His salary particulars are as follows: Basic Pay Rs.10,000 p.m., D.A.
Rs.2,000 p.m. HRA Rs.4,000 p.m.(rent paid by him is Rs.3,500p.m.)
Entertainment Allowance is Rs.1,500p.m. In the last 3 months Rent free
accommodation is provided in his own building instead of HRA. Compute his
Gross Total Income for the previous year ending 2015-16. (Assessment Year
2016-17.)
8. Give ten examples of Incomes which are totally exempted from Tax.
9. Define the term Allowance and explain the various types of Allowances.
10. ‘Audit begins where accountancy ends’. Explain
11. Explain procedure relating to vouching of salaries.
SECTION - C
Answer ALL Questions 10 x 2 = 20 M
12. Agriculture income
13. Perquisites- taxable in all cases 14. Standard deduction
15. Internal Audit
16. Discuss the scope of audit.
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. COM / B.A – V - SEMESTER SYLLABUS
Module – 17: Business Law - 1
Max. Marks : (75+25) P.P.W. :(4+1 hours )
Objective: To make the students learn the basics of business laws and apply them in real
life situations, like general contracts and the sale of goods act 1930
Unit –I: Contracts : 3. Agreement and Contract: Definition and meaning - Essentials of a valid contract –
types of contracts.
4. Offer and Acceptance: Definition – Essentials of a valid offer and acceptance –
communication and revocation of offer and acceptance.
Unit- II: Consideration and Consent
3. Consideration: Definition and importance – Essentials of valid consideration – the
Doctrines of ‘Stranger to Contract’ and ‘No Consideration – No Contract’ –
Capacity to contract – special rules regarding minor’s agreements.
4. Consent: Free Consent – Flaw in Consent: Coercion – Undue influence – Fraud –
Misrepresentation and Mistake.
Unit – III: Discharge of a Contract:
5. Legality of object and consideration:– illegal and immoral agreements –
agreements opposed to public policy.
6. Agreements expressly declared to be void – wagering agreements and contingent
contracts.
7. Discharge of a contract – various modes of discharge of a contract – performance
of contracts.
8. Breach of a contract – types – remedies for breach of a contract
Unit IV. Sale of Goods Act- Introduction:
3. Contract of sale: Definition - features – definition of the term goods – types of
goods – rules of transfer of property in goods – differences between sale and
agreement to sell.
Unit V: Conditions and Warranties
1. Rights of an unpaid seller.
4. Conditions and warranties – meaning and distinction – express and implied
conditions and warranties – sale by non-owners – auction sale.
Suggested Books:
Kapoor ND: Mercentile Law, Sultan Chand
Kapoor ND: Company Law, Sultan Chand
Balachandran V: Business Law, Tata
Tulsian: Mercantile Law, Tata
Tulsian: Busiess Law, Tata
Gogna: A Text books of Business and Industrial Law, S.Chand
Pillai Bhagavathi: Business Law, S.Chand
Gogna : A Text Book of Mercantile Law, S. Chand
Gogna: A Text Book of Company Law, S. Chand
Blue Print
Units Name of the Topic Theory
Essay
15 M
Short
5 M
Very Short
2 M
1 Contracts 1 2 1
2 Consideration and Consent 1 1 1
3 Discharge of a Contract 1 1 1
4 Sale of Goods Act- Introduction 1 1 1
5 Conditions and Warranties 1 1 1
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. COM / B.A – V - SEMESTER END EXAMINATION
Module – 17: Business Law - 1
Time: 3 Hours Max Marks: 75
SECTION - A
Answer any THREE Questions 3 x 15 =45 M
17. What is a Contract? What are the essential elements of valid contract?
18. Define Consideration? Explain the essential of valid consideration?
19. Agreements opposed to public policy are void? Explain the statement?
20. Who is an unpaid vendor? What are the rights of an unpaid vendor?
21. What is the differences between sale and agreement to sell? Explain
SECTION - B
Answer any FOUR Questions from the following 4 x 5 = 20 M
22. Write any Five essentials of valid offer or acceptance?
23. Remedies for breach of a contract
24. Types of goods under sale of goods Act
25. Rights of an unpaid seller
26. Explain Five differences between Sale and Agreement to sell?
27. Explain implied conditions?
SECTION - C
Answer ALL Questions 10 x 2 = 20 M
28. Communication?
29. Fraud?
30. Discharge of Contract?
31. Meaning of Contract of sale ?
32. Write two differences between Conditions and Warranties?
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. COM – V - SEMESTER SYLLABUS
Module – 19: COST AND MANAGEMENT ACCOUNTING - 1 Max. Marks : (75+25) P.P.W. :(4+1 hours ) Objectives:
1.To impart conceptual knowledge of costing and management accounting
2. To train the students in finding the cost of products using different methods of
costing
Unit-I: Introduction.
Cost Accounting: definitions, features, objectives, functions, scope, advantages
and limitations. Management Accounting: definitions, features, objectives,
functions, scope, advantages and limitations. Relationship between cost,
management and financial accounting Cost concepts-Cost classification -
preparation of cost sheet. Relationship of costing department with other
departments.
Unit-II: Material Cost.
Material Cost: direct and indirect material cost, Inventory control techniques-
stock levels, EOQ, ABC analysis. Issue of materials to production- pricing
methods-FIFO, LIFO with base stock, average methods.
Unit-III: Labour Cost and Overheads
Labor cost: direct and indirect labor cost- methods of payment of wages
including incentive plans –Halsey and Rowan plans, Tailors Piece Rate method.
Overheads: features, classification, methods of allocation and apportionment of
overheads.
Unit-IV Job and Contract Costing.
Single or Output Costing, Job and contract costing: Features, costing process-
computation of cost
Unit-V: Process Costing
Process Costing: features, treatment of normal and abnormal losses, preparation
of process cost accounts (excluding equivalent products and inter process profits)
Additional Input under Autonomy:
Operating Costing
Main problem carrying 15 Marks each which are come under Section – I may be set
as stated below.
5. Problem from the topic of Issue of Materials or payment of wages.
6. Problem from the topic of Allocation and Apportionment of overheads.
7. Problem from the topic of Quotation Cost sheet.
8. Problem from the topic of Process Costing
Suggested Readings:
1.Cost and Management Accounting Jain and Narang Kalyani Publishers
2.Cost and Management Accounting M.N Arora Himalaya Publishing House
3.Cost accounting Dutt pearson Education
4.Management accounting Sarma and Gupta kalyani publishers
5. Management accounting S.P.Guptha S.Chnad co
6. Management accounting S.N.maheswari Sultan chand and sons
7.Cost Accounting Jawaharlal Tata Mcgraw Hill
8.Cost Accounting Theory and Practice Banerjee PHI
9. Management and Cost Accounting Drury Cengage
Blue Print:
Units Name of the Topic Problem Theory
Essay
15 M
Short
5 M
Essay
15 M
Short
5 M
Very Short
2 M
1 Introduction - - 1 1 1
2 Material Cost- Pricing Methods 1 - - - 1
Material Cost- Ordering Levels 1
3 Labour Cost - 1 - 1 -
Overheads 1 - - - 1
4 Contract Costing 1 - - - 1
Job Costing - 1
5 Process Costing 1 - - 1 1
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. COM – V - SEMESTER END EXAMINATION
Module – 19: COST AND MANAGEMENT ACCOUNTING - 1
Time: 3 Hours Max
Marks: 75
SECTION - A
Answer any THREE Questions 3 x 15 =45 M
1. Discuss the different methods of wage payment of labour?
2. A B C Chemical Company Ltd produced three chemicals during the month of July by three
consecutive processes in each process 2% of the total weight put in is lost and 10% is scrap
which from processes 1) and 2) realizes Rs. 100/- a ton and from process 3). 20% a ton. The
products of three processes are dealt with as follows:
Process – I Process – II Process – III
A B C
Passed on to the next process 75% 50% --
Send to warehouse for sale 25% 50% 100%
Expenses incurred: Rs. Tons Rs. Tons Rs.
Tons
Raw Materials 1,20,000 1000 28,000 140 1,07,840
1348
Manufacturing wages 20,500 -- 18,520 -- 15,000
--
General Expenses 10,300 -- 7,240 -- 3,100
Prepare process cost accounts
3. The following yearly charges are incurred in respect of a machine in a shop, where manual
labour is almost nil and where work is done by means of 5 machines of exactly similar type
and specifications
j) Rent and Rates(on the basis of floor area) Rs. 4,800
k) Deprecation on each machine Rs. 500
l) Repairs and Maintenance for 5 machines Rs. 1,000
m) Power consumed(as per meter @ 5 paise per unit) Rs. 3,000
n) Electric charges for the shop Rs. 450
o) Attendance – 2, Attendance, looking after 5 machines paid Rs. 60/- p.m each
p) Supervisor looking after 5 machines and is paid Rs. 250/- p.m each
q) Sundry supplies for the shop Rs. 450
r) Hire purchase installments for the machine(including Rs. 300/- for interest) Rs.
1200/-
The machine uses 10 units of power per hour calculate the machine hour rate.
4. The Received side of the Stores Ledge Account shows the following particulars
Jan 1 Opening Balance 500units @ Rs.4/-
Jan 5 Received from Vendor 200units@Rs. 4.25
Jan12 Received from vendor 150units@ Rs 4.10
Jan 20 received from vendor 300 units @ Rs. 4.50
Jan 25 Received from Vendor 400units@ 4
Issue of materials were as fgollows:
Jan.4 – 200units; Jan 10 – 400 units; Jan 15 – 100 units; Jan 19 – 100 Units; Jan 26 – 200
units; Jan 30 -250units. Issues are to be priced on the principle of ‘First in First out’
5. Following was the expenditure on a contract for Rs. 6,00,000/- commenced in February 2014
Materials Rs. 120,000/-; Wages Rs. 164,400; Plant Rs. 20,000/-; business Charges Rs.
8,600/-
Cash received on account to 31st December, 2014 amounted to Rs. 240,000/- being 80% of
work certified; the value of materials in hand at 31-12-2014 was Rs. 10,000/-. Prepare the
Contract Account for 2014 showing the profit to be credited to the year’s profit and Loss
Account. Plant to be depreciated at 10%.
SECTION - B
Answer any FOUR Questions from the following
4 x 5 = 20 M
6. Cost classification by function?
7. From the following information, calculate the labour turnover rate and labour flux rate:
Number of workers at the beginning of the year 3,800; Number of workers at the end of the
year 4,200. During the year 40 workers leave while 160 workers are discharged. 600 workers
are required during the year, of these 150 workers are received because of leavers and the rest
are engaged in accordance with an expansion scheme.
8. Rowan Plan - Advantages?
9. Calculate the minimum stock level, maximum stock level, re-ordering level and average
stock level from the following information.
Minimum consumption 100 units per day; maximum consumption – 150
units per day
Normal consumption -120 units per day re-order period : 10-15 days
Re-order quantity -1500 units normal re-order period – 12
days.
10. Features of job costing?
11. Work in progress.?
SECTION - C
Answer ALL Questions 5 x 2 = 10 M
12. E.O.Q?
13. Labour Turnover
14. Abnormal gain Account?
15. Absorption of over heads
16. Cost plus contract
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B. COM – V - SEMESTER SYLLABUS
ELECTIVE-III:
Module - 27: DATABASE MANAGEMENT SYSTEM - 1
This Elective group for B.Com Computer Application (Vocational) students only
------------------------------------------------------------------------------------------------------------------
Time: 3 Marks: 100 (75+25)
P.P.W: 5 (4+1)
Paper-11
DATABASE MANAGEMENT SYSTEM
UNIT- I :
Database Systems – Evolution of File Oriented Systems - Database Models – Database
System Components – Database Systems in the Organization – Data sharing Strategic
UNIT- II :
Database Planning - Database and Management Controls – Risks and Costs and
Databases – Database development
UNIT- III :
Database design – Principles of Conceptual Database Design – Conceptual Data Models
– Aggregation – Modeling conceptual Objects vs. Physical Objects
UNIT- IV :
Relational Data Model – Fundamental Concepts – Normalization – Transforming a
Conceptual Model – Relational Model – Relational Database Implementation –
Relational Algebra and Calculus.
Prescribed Text Books:
Peter Rob, Carlos Coronel, Database Systems Design, Implementation and
Management, Seventh Edition, Thomson, 2007.
Reference Text Books:
1. Elimasri/Navathe, Fifth Edition, Fundamentals of Database Systems , Pearson
Addison Wesley 2007.
2. Raman A Mata – Toledo/ PanlineK.Cushman, Schaum’s Outline series, Database
Management Systems, Tata McGraw Hill, 2007
3. C J Date, A.Kannan, S.Swamynathan, Eight Edition, An Introduction to Database
Systems, Pearson Education (2006).
3. 4. Michel Kifer, Arthur Bernstein, Philip M. Lewis, Prabin K. Pani Graphi,
Database Systems: An application oriented Approach, second edition, Pearson
education, (2008).
4. 5. Atul Kahate, Introduction to Database Management Systems, Pearson
Education, (2006).
5. 6. Paneer Selvem, Introduction to Database Systems.
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAMAHENDRAVARAM
(Accredited by NAAC “A” Grade)
DEPARTMENT OF COMMERCE
III B.Com (Vocational)
MODEL QUESTION PAPER (W.E.F 2016-2017)
PAPER – III : DATABASE MANAGEMENT SYSTEM
SEMESTER – V
Time : 3 Hrs Max Marks : 75M
………………………………………………………………………………………………
SECTION – I
Answer any Four of the following : 4X10=40 M
1. Explain the role and advantages of DBMS
2. What is Entity-Relationship model ? Explain its advantages and disadvantages
3. What is Tuple Relational Calculus ? Explain with suitable examples
4. What is an Extended Entity Relationship Model ? Explain entity super types
and sub types
5. What is Normalization? What is the need for normalization.
6. Explain different Data Models and their importance
7. Explain about Conventional File processing system ? What are its drawbacks
8. Explain about Relational Algebra
SECTION –II
Answer any Five of the following : 5X5=25 M
9. Explain the DBMS functions
10. What are the three levels of Database Architecture ? Explain.
11. What is a constraint ? Write short notes on integrity Constraints with
examples
12. Describe the components of an E-R Diagram
13. Explain Codd’s relational database rules
14. Explain about Database Administrator
15. Explain about 2NF and 3NF
16. Explain various keys and relational database model
SECTION –III
Answer ALL Questions 5X2=10 M
17. What is a Data Dictionary
18. What are relationships ? Give some example
19. What is denormalization
20. What is functional dependency
21. What is BCNF
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. COM(VOC) – V - SEMESTER SYLLABUS
ELECTIVE-IV: Module -28 : OBJECT ORIENTED PROGRAMMING IN JAVA - 1
This Elective group for B.Com Computer Application (Vocational) students only
------------------------------------------------------------------------------------------------------------------
Time: 3 Marks: 100 (75+25)
P.P.W: 5 (4+1)
UNIT- I :
Fundamentals of Object Oriented Programming – Object Oriented paradigm – Basic
concepts of Object Oriented Programming – Benefits of OOP – Applications of OOP
UNIT- II :
Java Evolution – Java Features – How java differs from C and C++ - Java and Internet –
Java and World Wide Web – Web Browsers – Hardware and Software Requirements –
Java Environment – Overview of Java Language – Simple Java Program – Java Program
Structure – Java Tokens – Java Statements – Implementing a Java Program – Java Virtual
Machine – Command Line Arguments
UNIT- III :
Constants – Variables and Data types – Declaration of Variables – Giving Values to
variables – Scope of Variables – Symbolic Constants – Type Casting
UNIT- IV :
Operators and Expressions – Arithmetic Operators – Relational Operators – Logical
Operators – Assignment Operators – Increment and Decrement Operators – Conditional
Operators – Bitwise Operators – Special Operators – Arithmetic Expressions –
Evaluation of Expressions – Precedence of Arithmetic Operators – Operator Precedence
and Associativity
Prescribed Text Books:
1. E.Balagurusamy, Programming with Java.
2. Herbert Schildt, Java Complete Reference
Reference Text Books:
1. Kathy Sierra and Bert.Bates, Your Brain on Java
2. Chris Batess, Web Programming Building Internet Applications, Second Edition,
Wiley, 2007.
3. Bhave, Programming with Java
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAMAHENDRAVARAM
(Accredited by NAAC “A” Grade)
DEPARTMENT OF COMMERCE
III B.Com (Vocational)
MODEL QUESTION PAPER (W.E.F 2016-2017)
PAPER – III :JAVA LANGUAGE
SEMESTER – V
Time : 3 Hrs Max Marks : 75M
………………………………………………………………………………………
SECTION – I
Answer any Four of the following : 4X10=40 M
1. Explain the basic concepts of Object Oriented Programming
2. Explain the features of Java Programming Language
3. Explain about Java Program structure with simple example
4. How to Implement a Java Program ? Explain .
5. Explain the different data types in Java
6. Explain various types of Operators in Java
7. Explain the Precedence and their associativity of operators in Java
8. What is a Web Browser ? Explain various types of Web Browsers
SECTION –II
Answer any Five of the following : 5X5=25 M
9. Explain the applications of OOPs
10. What are the difference between Java and C++
11. How various Java Tools are used in the application on development
12. Write a Java Program to find the factorial of a given number
13. Explain the relation in between Java and WWW
14. What are Constants ? Explain about different types of Constants
15. How to declare variables ? Explain with examples
16. Explain Type Casting with example
SECTION –III
Answer ALL Questions 5X2=10 M
17. What are Command Line Arguments
18. What is Internet
19. What is WWW
20. What is a token
21. What is Conditional Operator in Java
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. COM – VI - SEMESTER SYLLABUS
Module –28: CORPORATE ACCOUNTING - 2
Max. Marks : (75+25) P.P.W. :(4+1 hours )
OBJECTIVES : 1. To provide the knowledge relating to the Accounting Standards.
4. To enable students to company final accounts using computers
5. To enable the students to prepare financial
statements of Insurance and Bank Companies..
UNIT-I: Amalgamation
Amalgamation -- In the nature of merger and purchase – Calculation of
purchase consideration -Treatment in the books of transferor and
transferee (as per Accounting Standard 14, excluding inter- company
holdings) Recording of transactions relating to mergers using computers.
UNIT-II: Internal Reconstruction
Internal Reconstruction - Accounting Treatment– Preparation of final statements
after reconstruction.. Recording of transactions relating to Internal Reconstruction
using computers
UNIT-III: Accounts of Insurance Companies
Life Insurance Companies –Preparation of Revenue Account, Proft and loss
account , Balance Sheet and Valuation Balance Sheet.
General insurance Preparation of final accounts-with special reference to
fire &marine insurance only.
Additional Input under Autonomy:
Liquidation procedure
Blue Print:
Units Name of the Topic Problem Theory
Essay
15 M
Short
5 M
Essay
15 M
Short
5 M
Very Short
2 M
1 Amalgamation 1 1 1 2
2 Internal Reconstruction 1 1 1 1
3 Accounts of Insurance Companies- Life
Insurance ( Revenue a/c)
1 1 1 2
4 Accounts of Insurance Companies-
General Insurance ( Revenue a/c)
1 1
Suggested Readings:
Principles and Practice of Accounting R.L. Gupta & V.K. Gupta Sulthan
Chand &sons
Accountancy – III Tulasian Tata Mcgraw Hill Co
Accountancy – III S.P. Jain & K.L Narang Kalyani Publishers
Financial Accounting Dr.V.K.Goyal Excel Books
Introduction to Accountancy T.S.Grewal S.Chand and CO
Modern Accountancy Vol-II Haneef and Mukherjee Tata Mcgraw Hill co
Advanced Accountancy Arulanandam Himalaya publishers
Advanced Accountancy Vol-II S.N.Maheshwari & V.L.Maheswari Vikash Publishing
co.
Advanced Accountancy: Shukla and Grewal S.Chand & Co
Advanced Accountancy: R.L. Gupta and Radhaswamy Sulthan Chand &sons
Corporate Accounting Goyal VK Excel
Corporate Accounting Verma KK Excel
International Accounting Saudagaran Cengage
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B. COM – VI - SEMESTER END EXAMINATION
Module –28: CORPORATE ACCOUNTING - 2
Time: 3 Hours Max Marks: 75
SECTION - A
Answer any THREE Questions 3 x 15 =45 M
1. The young India life insurance Ltd had a paid up capital on Rs. 2,50,000 divided into
25,000 shares of Rs. 10 each. Its net liability on all contracts in force as on 31-3-2009 was
Rs. 22,50,000 and on 31-3-2008 this liability was Rs. 20,00,000. From the following
figures extracted from its books for the year ended 31-3-2009 prepare revenue account.
The company has paid an interim bonus of Rs. 1,10,000 and 20% of the surplus is to be
allocated to share holders 10% to the catastrophe reserve and the balance being carried
forward
Rs. Rs.
Life fund 24,50,000 Annuities paid 10,000
Premiums less reinsurance Commission 54,000
Premiums 13,80,000 Surrenders 85,000
Interest, Dividends and Rent7,50,000 Surplus on revaluation of reversions 4,000
Fines and Fees 4,000 reinsurances irrecoverable 1,000
Income Tax 1,18,000 Claims less reinsurance claim 8,90,000
Management expenses 1,75,000 consideration for annuities granted 45,000
2. From the following particulars you are required to prepare fire revenue account for the
year ended on 31-3-2009
Rs. Rs.
Claim paid 4,80,000 additional reserve for
Claims out standing unexpected risk 20,000
on 1st April 2008 40,000 reinsurance recoveries of claims 8,000
Claims intimated but not accepted
On 31st March 2009 10,000 Sundry expenses regarding claim 5,000
Claims intimated and accepted
Not paid on 31st March 2009 60,000 Loss on sale of motor car 5,000
Premium received 12,12,000 bad debts 3,000
Reinsurance premium paid 1,20,000 Refund of double taxation 5,000
Commission 2,00,000 Interest and dividends 6,000
Commission on reinsurance
Ceded 10,000 Income Tax deducted thereon 1,000
Commission on reinsurance
Accepted 5,000 Legal expenses regarding claims 3,000
Expenses of Management 3,17,000 Profit on sale of investment 2,000
Reserve for unexpired risk
On 1st April 2008 4,00,000 rent of Staff quarters deducted
From salaries 2,000
Depreciation on furniture 6,000
You are required to provide for additional reserve for unexpired risks at 1% of the net
premium in addition to the opening balance.
3. Following is the balance sheet of abc company
Liabilities Rs. Assets Rs.
Capital: Land and Buildings 1,20,000
20,000 Share of Plant & Machinery 1,50,000
Rs. 100 each 2,00,000 Work in progress 30,000
Debentures 1,00,000 Stock 60,000
Creditors 30,000 Furniture & fittings 2,500
Reserve fund 25,000 Debtors 25,000
Workmen’s Cash at Bank 12,500
Compensation fund 10,000 Cash in hand 100
Dividend equalization fund 10,000
P & L App A/c 5,100
Depreciation provision land
and Building 20,000 ________
4,00,100 4,00,100
The company is amalgamated in the nature of purchase by xyz company ltd. on the above
date. The consideration for the amalgamating the company is taking over the over the
debentures the trade liability and a payment of Rs. 7 in cash and one share of the face value of
Rs. 5 in XYZ company Ltd. (Market value Rs. 8 per share) in exchange for one share in abc
company ltd. the cost of liquidation Rs. 500 is to be met by the purchasing company.
Pass the journal entries in the books of both companies and show how the purchase
consideration is arrived at
4. Vikram Co Ltd has balance sheet as on 31st December, 2009
Liabilities Rs. Assets Rs.
Share capital: Goodwill 2,00,000
4,000 preference Buildings 2,20,000
Share of Rs. 100 each 4,00,000 Machinery 1,80,000
6,000 equity shares of Stock 1,60,000
Rs. 100 each 6,00,000 Debtors 1,80,000
Creditors 2,00,000 Cash 20,000
P & L A/c 2,40,000
12,00,000 12,00,000
Considering its financial position a capital reduction scheme is decided as follows:
a). Rs. 100 equity and preference shares are to be reduced to Rs. 50
b). The amount is to be used to write off goodwill and P&L A/c
c). Buildings are to be reduced by Rs. 30,000 and machinery by Rs. 20,000
d). The balance is to be used to make provision for bad debts Rs. 10,000 utilised for creating
provision for doubtful debts.
Pass entries to implement the scheme and prepare balance sheet
5. Explain the methods used for the calculation of purchase consideration?
SECTION - B Answer any FOUR Questions from the following
4 x 5 = 20 M
6. Explain the differences between Internal Reconstruction and External Reconstruction?
7. Explain the following term
i). Surrender Value.
ii). Bonus in Reduction of Premium
8. Explain the types of Amalgamation?
9. What important points should be kept in mind in preparing the annual accounts of
general insurance companies?
10. XYZ Co. Ltd had the following capital 10,000 equity shares of Rs. 10 each. Fully paid up
1,000 6% preference shares of Rs. 100 each fully paid. The company resolved to reduce
the equity shares by Rs. 6 each and preference shares to Rs. 60 each. The amount thus
available was utilized to write off goodwill worth to Rs. 40,000. Give the journal entries.?
11. A Life insurance company gets its valuation made once in every two years. Its Life
assurance fund on 31 st march 2014, amounted to Rs. 41,40,000/- nbefore providing Rs.
30,000/- for the shareholders dividend for the year 2013-14. Its actuarial valuation due on
31st March 2014 disclosed a net liability of Rs. 40,40,000/- under assurance annuity
contrascts.
12. An interim bonus of Rs. 60,000/- was paid to the policy holders during the year ending
31st March, 2014. Prepare a statement showing the amount now available as bonus to
policy holders.
SECTION - C
Answer ALL Questions 5 x 2 = 10 M
13. IRDA?
14. Merger?
15. External Reconstruction?
16. Polling of interest method
17. Capital reduction?
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B. COM – V - SEMESTER SYLLABUS
Module – 19: INCOME TAX AND AUDITING - 2
Max. Marks : (75+25) P.P.W. :(4+1 hours )
Objectives:
3. To impart knowledge pertaining to the concepts of Income Tax.
4. To acquaint oneself with auditing procedure.
Unit-I: Profit and Gains from Business & Profession.
Introduction – Charging Provisions – Computation – Expenses which can be debited -
Maintenance of Accounts - Depreciation
Unit-II: Capital Gains & Income from Other Source.
Basic Concepts – Computation of Capital Gain – Short-term Capital Gain & Long-Term Capital
Gain- Treatment of Capital Losses – Exempted Capital Gains – Tax on Capital Gains
Income from Other Sources – General Incomes – Specific Incomes – Deductions allowed u/s 57.
Unit-III: Assessment of Individual Income – Tax Management
Clubbing of Incomes – Set off and Carry forward of Losses – Deductions from Gross
Total Income – Computation of Total Taxable Income -Assessment of Individual Income
– Tax Management.
Unit-IV: Verification and Valuation of Assets and Liabilities
Verification and Valuation of Assets and Liabilities- meaning- definitions – Objectives of
Verfication of Assets- valuation of Assets and Liabilities -
Unit-V: Appointment, Rights and Liabilities, Auditor’s Report:
Auditors - Qualifications, Disqualifications, Appointment and Removal of a Company
Auditor – Duties and
Rights of a Company Auditor – Liabilities of a Company Auditor – Preparation of an Audit
Report.
Blue Print:
Units Name of the Topic Problem Theory
Essay
15 M
Short
5 M
Essay
15 M
Short
5 M
Very Short
2 M
1 Profit and Gains from Business &
Profession
1 - - - 1
2 Capital Gains & Income from
Other Source
1 1 1 1
3 Assessment of Individual Income –
Tax Management
1 1 1
4 Verification and Valuation of Assets
and Liabilities
1 1 1
5 Appointment, Rights and Liabilities,
Auditor’s Report
1 2 1
Books for Reference:
1. Saha .R. G – Income Tax , Himalaya Publishing House
2. Bhagavathi Prasad, Income Tax - Law & Practice in India.
3. Vinodh K. Singhania, Student Guide to Income Tax.
4. Malhotra, Income Tax Law and Practice.
5. N D Kapoor, Auditing.
6. R G Saxena, Auditing, Himalaya Publications.
7. T N Tandon, Practical Auditing.
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B. COM – V - SEMESTER SYLLABUS
Module – 19: INCOME TAX AND AUDITING - 2
Time: 3 Hours Max Marks: 75
SECTION - A
Answer any THREE Questions 3 x 15 =45 M
1. Profit and Loss account of M/S Raju & Company
General expenses 7000 Gross Profit 140,000
Fire Insurance Premium 2000 Bad Debts 4000
Bad debts 1000 Interest from Govt. 4000
salaries 65000
Rent received from
employees 12000
Advertisement ( In Cash) 22,250
Interest from debtors for
delayed payment 6000
Propritor’s Salary 12500
Interest on capital 3000
Motar car expenses 750
166000 166000
General expenses include Rs.4000/- paid as compensation to an old employee whose
services were terminated the interest of the business and Rs. 2200/- by way of help to a
poor students. Depreciation calculated according to the rates comes to Rs. 2900/- sales
tax was paid on 1-5-2015. Date of filing of return is 31-7-2015. Compute business
income.
2. Ms. Veena sold a residential building at Jodhpur for Rs. 11,00,000/- on 1-11-2014. The
building was acquired for Rs. 110,000/- on 1-11-1996. She paid brokerage @ 2% at the
time of sale of the building. She invested Rs. 3.6 lakhs in purchase of a residential
building in March 2015 and deposited Rs 2 lakhs in National Highways Authority of
India Bounds in March 2015. Computer her taxable capital gain: cost of Index : 1996-97
– 305 and 2014-15 - 1024
3. Mr. Raman, a Chartered Account is living at Kanpur and is carrying on his profession
there. For the previous year 2015-16 he has supplied the following particulars compute
his total income for the assessment year 2016-17.
Professional gain 52,400
Rent received from a house at Delhi 18,000/-p.a
Municipal taxes 1500/-p.a
Long term capital gain 10,000
Part time salary as lecturer in taxation laws 25,000/-
Interest on Govt. Securities 19,000
4. Explain the Problems at the times of Valuations of Assets and Liabilities?
5. What are the Audit objectives of General Financial Statements?
SECTION - B
Answer any FOUR Questions from the following 4 x 5 = 20 M
6. Long –term capital gain
7. Deduction u/s 80c
8. What are the income of other persons to be included in the total income of an
individual
9. Compute the taxable capital gain from particulars given below:
(iv) Net consideration of a residential house Rs. 20,00,000/-
(v) Cost of acquisition of this house Rs. 2,30,000/-
(vi) New House Acquired on 1-9-2015 for Rs. 2,00,000/-
10. Responsibilities and Duties of Auditor in Non-Trading concern?
11. Explain the types of Audit Report?
12. Removal of a Company Auditor
SECTION - C
Answer ALL Questions 5 x 2 = 10 M
13. Profession
14. Income from Dividends
15. Total income
16. valuation of Assets
17. Qualifications of Auditors
COLLEGE(AUTONOMOUS), RAJAHMUNDRY
III B. COM / B.A – VI - SEMESTER SYLLABUS
Module – 25: Business Law - 2
Max. Marks : (75+25) P.P.W. :(4+1 hours )
Objective: To Educate the Students about the Consumer Protection Act 1986, I.T. Act
2000 and the Company Law
Unit I: Consumer Protection Act 1986
Definitions of the terms consumer, unfair trade practices, restrictive trade
practices and complainant – rights of consumers – consumer protection councils –
consumer redressal agencies – penalties for violation.
Unit II: Intellectual Property Rights
Intellectual Property Rights: Meaning - Need and objectives-Meaning of the terms
industrial property, literary property, copy right, patents, trade marks, trade
names, trade secrets, industrial designs, geographical indications.
Unit III: Information Technology Act 2000
Aims and objectives – a brief overview of the Act.
Unit IV: Company Law :
1. Doctrine of ultra vires and its effects – doctrine of constructive notice –
doctrine of indoor management – exceptions.
2. Management of companies – directors – qualifications – disqualifications –
appointment – removal – rights and duties – company meetings and resolutions
- appointment of a company secretary.
Unit V: Winding up of Company
Winding up of companies – various modes – compulsory winding up- powers
and duties of official liquidator – members and creditors voluntary winding up
– winding up subject to the supervision of the court –dissolution.
Suggested Books:
Kapoor ND: Mercentile Law, Sultan Chand
Kapoor ND: Company Law, Sultan Chand
Balachandran V: Business Law, Tata
Tulsian: Mercantile Law, Tata
Tulsian: Busiess Law, Tata
Gogna: A Text books of Business and Industrial Law, S.Chand
Pillai Bhagavathi: Business Law, S.Chand
Gogna : A Text Book of Mercantile Law, S. Chand
Gogna: A Text Book of Company Law, S. Chand
Blue Print
Units Name of the Topic Theory
Essay
15 M
Short
5 M
Very Short
2 M
1 Consumer Protection Act 1986 1 1 1
2 Intellectual Property Rights 1 1 1
3 Information Technology Act 2000 1 1 1
4 Company Law 1 2 1
5 Winding up of Company 1 1 1
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B. COM / B.A – VI – SEMESTER END EXAMINATION
Module – 25: Business Law - 2
Time: 3 Hours Max
Marks: 75
SECTION – A
Answer any THREE Questions 3 x 15 =45 M
17. Describe the redressal machinery under the Consumer Protection Act 1986?
18. Explain the rights of Consumers?
19. What are the objectives of intellectual property rights?
20. Explain a brief overview of Information Technology Act 2000?
21. State the appointment methods of a Company Directors?
SECTION - B
Answer any FOUR Questions from the following 4 x 5 = 20 M
22. Consumer Protection Councils?
23. Explain Industrial Property?
24. Patents & Copy Rights?
25. Write the aims and objectives of Information Technology Act 2000?
26. Doctrine of Ultravires?
27. Different modes of winding up of a company?
SECTION - C
Answer ALL Questions 10 x 2 = 20 M
28. Meaning of Consumer?
29. Trade Secrets?
30. Definition of Information Technology Act?
31. Doctrine of Constructive Notice?
32. Voluntary winding up?
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B. COM – VI - SEMESTER SYLLABUS
Module – 27:COST AND MANAGEMENT ACCOUNTING - 2
Max. Marks : (75+25) P.P.W. :(4+1 hours )
Objectives:
1. To equip basic skills of analysis of financial information to be useful to the
management
Unit-I: Financial Statement Analysis
Financial Statement Analysis – Meaning- Features- Objectives-Advantages -
Limitations-Different Types of Financial Statements – Preparation and Presentation
of Financial Statement – Comparative Statements – Common size Statements and
Trend Analysis.
Unit-II: Marginal Costing
Marginal Costing – Concept of Marginal Costing – Features-Advantages and
Limitations – Cost Volume Profit Analysis – Break- Even-Point- Decision Making.
Unit-III: Budgetary Control
Budgetary Control – Concepts of Budgets – Objectives – Advantages, Limitations
and Essentials of Budgets and Budgetary Control – Classification of Budgets –
Flexible Budgets – Control Budgets – Organization of Budgetary Control
Unit-IV: Standard Costing
Standard Costing – Meaning – Advantages and Limitations – Preliminaries for
Establishing a system of Standard Costing – Variance Analysis – Material Variance
– Labour Variance
Unit-V: Funds Flow and Cash Flow Analysis
Funds flow Analysis- meaning of Fund – Flow of Fund – Objectives – Difference
between Funds Flow Statement and Income Statement - Transactions that will not
Affect the Flow of Fund – Schedules of Changes in Working Capital – Funds
from Operation – Funds Flow Statement.
Cash flow Analysis (as per AS-3 )- Meaning of Cash Flow Statement –
Usefulness of Cash Flow Statement – Limitations of Cash Flow Statement –
Preparation of Cash Flow Statement
Additional Input under Autonomy:
Variance Analysis
Main problem carrying 15 Marks each which are come under Section – I may be set
as stated below.
5. Problem from the topic of Fixed, Flexible Budget
6. Problem from the topic of Break Even Analysis
7. Problem from the topic of Funds Flow Analysis
8. Problem from the topic of Ratio Analysis
Suggested Readings:
1.Cost and Management Accounting Jain and Narang Kalyani Publishers
2.Cost and Management Accounting M.N Arora Himalaya Publishing House
3.Cost accounting Dutt pearson Education
4.Management accounting Sarma and Gupta kalyani publishers
5. Management accounting S.P.Guptha S.Chnad co
6. Management accounting S.N.maheswari Sultan chand and sons
7.Cost Accounting Jawaharlal Tata Mcgraw Hill
8.Cost Accounting Theory and Practice Banerjee PHI
9. Management and Cost Accounting Drury Cengage
Blue Print:
Units Name of the Topic Problem Theory
Essay
15 M
Short
5 M
Essay
15 M
Short
5 M
Very Short
2 M
1 Financial Statement Analysis 1 1 - - 1
2 Marginal Costing 1 - - 1 1
3 Budgetary Control 1 - 1 -
4 Standard Costing 1 - - - 1
5 Funds Flow Analysis - 1 1 - 1
Cash Flow Analysis - - 2 1
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B. COM – VI - SEMESTER END EXAMINATION
Module – 27:COST AND MANAGEMENT ACCOUNTING - 2
Time: 3 Hours Max
Marks: 75
SECTION - A
Answer any THREE Questions 3 x 15 =45 M
1. The following data relates to the working of a factory:
Fixed Costs: at capacity 50%
Depreciation Rs. 14,000
Rent Rs. 12,000
Salaries Rs 16,000
Variable Costs:
Materials Rs. 40,000
Labour Rs. 50,000
Other expenses Rs. 60,000
Proposed Sales:
Capacity Sales Rs.
60% 2,00,000
80% 2,80,000
90% 3,20,000
100% 3,80,000
Prepare a flexible budget and fore cast profit of 60, 80, 90, and 100% capacity.
2. You are given the following data for the year 2010 of XYZ Co.Ltd
Variable cost 6,00,000 60%
Fixed cost 3,00,000 30%
Net profit 1,00,000 10%
10,00,000 100%
Find out a). Break Even Point. b). IP/V Ratio. C). Margin of Safety
3. From the following information calculate material variances
Standard price Rs. 3 per unit.
Actual price Rs. 3.25 per unit
Standard quantity 500 units and actual quantity used 489 units.
4. Following are the Balance sheet of sheela company ltd and shanty company ltd as on 31-12-
2015.
Liabilities Sheela co.
ltd
Shanti
co. ltd Assets
Sheela
co. ltd
Shanti
Co. ltd
Equity share capital
12% Debentures
10% Pref share
capital
Reserves & surplus
4,00,000
2,00,000
4,00,000
2,00,000
1,00,000
6,00,000
4,00,000
5,00,000
2,40,000
1,40,000
Land & Building
Plant and
machinery
Investments
Stock
1,60,000
6,00,000
2,00,000
3,00,000
2,00,000
2,40,000
12,50,000
4,00,000
4,00,000
2,40,000
Dividend provision
Sundry creditors
Bank overdraft
3,00,000
--
8,20,000
1,00,000
Sundry debtors
Cash & Bank
balance
1,40,000 2,70,000
16,00,000 28,00,000 16,00,000 28,00,000
Compare the financial position of the two companies with help of common size balance sheets
and comment.
5. Describe briefly three different types of standard which may be used as the basis for a
standard costing system.
SECTION - B Answer any FOUR Questions from the following 4 x 5 = 20 M
6. What is the need of analyzing the financial statement?
7. The balance sheet of S Ltd as on 31st March, 2004 and 31st March, 2005 are as follows:
Liabilities 2004. 2005 Assets 2004 2005
Creditors 4,00,000 44,000 Cash 10,000 7,000
Mrs Loan 25,000 -- Debtors 30,000 50,000
Bank Loan 40,000 50,000 Stock 35,000 25,000
Capital 1,25,000 1,53,000 Machinery 80,000 55,000
Land 40,000 50,000
Buildings 35,000 60,000
2,30,000 2,47,000 2,30,000
2,47,000
Prepare statement of changes in working capital.
8. How do you calculate cash flow on operations.
9. Funds flow statement vs Cash flow statement
10. CVP analysis
11. Objectives of Budgetary control.
12. From the following information, prepare a comparative statement and comment on the
profitability.
31-3-2015 31-3-2016
Net sales
Cost of goods sold
Administration Expenses
Selling & Distribution expenses
Interest paid
Income tax
785
450
70
80
25
70
900
500
72
90
30
80
SECTION - C
Answer ALL Questions 5 x 2 = 10 M
13. Trend Analysis?
14. Break Even Point?
15. Idle time variance?
16. Variable Costs
17. Absorption cost?
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B. COM – VI - SEMESTER SYLLABUS
ELECTIVE-III:
Module - 27: DATABASE MANAGEMENT SYSTEM - 2
This Elective group for B.Com Computer Application (Vocational) students only
------------------------------------------------------------------------------------------------------------------
Time: 3 Marks: 100 (75+25)
P.P.W: 5 (4+1)
Paper-11
UNIT- I :
Introduction to SQL – Data Definition Commands – Data Manipulation Commands –
Select Queries, Advanced Data Definition Commands, Advanced Select Queries, Virtual
Tables – Joining Database Tables
UNIT- II :
Advanced SQL – Relational Set Operators – SQL Join Operators, Sub queries and
correlated queries – SQL functions, Oracle Sequences - Updatable Views and
Procedural SQL
UNIT- III :
Database Design – Information System – The System Development Life Cycle – The
Database Life Cycle – Database Design Strategies – Centralized Vs Decentralized Design
UNIT- IV :
Distributed Database Management Systems – Evolution of Distributed Database
Management System – DDBMS advantages and disadvantages – Distribution Processing
and Distribution Databases – Characteristics of Distributed database management
systems – DDBMS components
Prescribed Text Books:
Peter Rob, Carlos Coronel, Database Systems Design, Implementation and
Management, Seventh Edition, Thomson, 2007.
Reference Text Books:
6. Elimasri/Navathe, Fifth Edition, Fundamentals of Database Systems , Pearson
Addison Wesley 2007.
7. Raman A Mata – Toledo/ PanlineK.Cushman, Schaum’s Outline series, Database
Management Systems, Tata McGraw Hill, 2007
8. C J Date, A.Kannan, S.Swamynathan, Eight Edition, An Introduction to Database
Systems, Pearson Education (2006).
9. Michel Kifer, Arthur Bernstein, Philip M. Lewis, Prabin K. Pani Graphi, Database
Systems: An application oriented Approach, second edition, Pearson education,
(2008).
10. Atul Kahate, Introduction to Database Management Systems, Pearson Education,
(2006).
11. Paneer Selvem, Introduction to Database Systems.
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAMAHENDRAVARAM
(Accredited by NAAC “A” Grade)
DEPARTMENT OF COMMERCE
III B.Com (Vocational)
MODEL QUESTION PAPER (W.E.F 2016-2017)
PAPER – III : DATABASE MANAGEMENT SYSTEM
SEMESTER – VI
Time : 3 Hrs Max Marks : 75 M
……………………………………………………………………………………
SECTION – I
Answer any Four of the following : 4X10=40 M
1. Explain different commands of DDL and DML with an example
2. Explain about System Development Life Cycle
3. Explain Sub Query and correlated Sub Query with example
4. What is DDBMS ? Write the advantages and Disadvantages of DDBMS
5. Explain about Database Design.
6. What are the Characteristics of DDBMS
7. Explain about String functions and Conversion functions of SQL give an
example
8. Explain various types of Relational operators of SQL
SECTION –II
Answer any Five of the following: 5X5=25 M
9. Explain about Centralized and Decentralized design of databases
10. Explain various data types available in SQL
11. What are SQL Constraints? Explain
12. What are the relational set operators
13. Explain SQL Join Operators
14. Explain DATE and TIME functions in SQL
15. What are the various levels of data and process distribution
16. What are the features of the Distributed Database Transparency
SECTION –III
Answer ALL Questions 5X2=10 M
17. What is the difference between Static SQL and Dynamic SQL
18. What is a primary key
19. What are DCL commands
20. What are SQL Constraints
21. How to create a view in SQL
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B. COM – VI- SEMESTER SYLLABUS
ELECTIVE-IV:
Module -28 : OBJECT ORIENTED PROGRAMMING IN JAVA - 2
This Elective group for B.Com Computer Application (Vocational) students only
------------------------------------------------------------------------------------------------------------------
Time: 3 Marks: 100 (75+25)
P.P.W: 5 (4+1)
UNIT- I :
Decision Making and Branching – Decision Making with IF statement – Simple If
Statement – If-else Statement – Nested If else Statement –the Else if Ladder – The switch
Statement - The ?: operator
UNIT- II :
Decision Making and Looping – The while statement – The do statement – The for
statement – Jumps in Loops
UNIT- III :
Class – Objects and Methods – Defining a Class – Fields Declaration –Methods
Declaration – Creating Objects – Accessing class members – Constructors
UNIT- IV :
Methods Overloading – Static Members – Nesting of Methods – Inheritance – Overriding
Methods – Final Variables and Methods – Final Classes – Abstract Methods and Classes
– Visibility Control.
Prescribed Text Books:
1. E.Balagurusamy, Programming with Java.
2. Herbert Schildt, Java Complete Reference
Reference Text Books:
1. Kathy Sierra and Bert.Bates, Your Brain on Java
2. Chris Batess, Web Programming Building Internet Applications, Second Edition,
Wiley, 2007.
3. Bhave, Programming with Java
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAMAHENDRAVARAM
(Accredited by NAAC “A” Grade)
DEPARTMENT OF COMMERCE
III B.Com (Vocational)
MODEL QUESTION PAPER (W.E.F 2016-2017)
PAPER – III :JAVA LANGUAGE
SEMESTER – VI
Time : 3 Hrs Max Marks : 75M
…………………………………………………………………………………………
SECTION – I
Answer any Four of the following : 4X10=40 M
1. Explain Methods Overloading with examples
2. Explain different Decision making statements with an example
3. What is Inheritance ? Explain various types of Inheritance
4. Explain Looping statements in Java with example
5. What is an Array ? How to create an Array
6. Explain the Life Cycle of Thread
7. Explain about various types of Constructors with examples
8. How does string class differ from String Buffer Class
SECTION –II
Answer any Five of the following : 5X5=25 M
9. What are final variables and methods in Java
10. What are access modifiers in Java ? Explain.
11. Explain about string methods in Java.
12. What is the different between an application program and Applet program.
13. Explain the Applet Life Cycle
14. Write a Java program to swap two numbers
15. What are Mathematical functions in Java
16. Explain switch statement in Java with example
SECTION –III
Answer ALL Questions 5X2=10 M
17. What are entry controlled and exit controlled loops
18. Define break statement
19. Define Continue Statement
20. What are static members of a class in Java
21. What is multi threading.
B.B.A
GOVERNMENT COLLEGE (AUTONOMOUS) RAJAHMUNDRY
BBA SEMESTER - 1 MODULE 1.3:MANAGEMENT PROCESS
OBJECTIVES:
To familiarize the students with concepts and principles of Management
UNIT-I : INTRODUCTION TO MANAGEMENT 20
Hours Introduction :Meaning and importance of Management; Role and responsibilities of top,
middle and ower mangers. Functions of management. Challenges of Management in the
context of new era.
UNIT-II : PLANNING 15
Hours Planning: Concept- Significance- Process- Techniques- Problems- Planning Principles.
UNIT-III : : ORGANIZING & STAFFING 20
Hours Organizing Concept- Significance- Process- Techniques- Problems .Principles of
oraganizing. Formal and informal organizations. Organizational design.Departmentation
types: advantages and disadvantages. Span of control. Delegation of authority.Delegation
Vs. decentralization. Line and Staff Positions – Committees.
UNIT-IV : DIRECTING 20
Hours Staffing: Meaning and importance of staffing. Recruitment – Selection – interviewing –
induction. Leading: Meaning – importance of leading .Leadership Styles. Developing
leadership skills. Motivating: Meaning– importance of Motivating. Theories of
Motivation. Communicating: Meaning – importance – Process – problems of
communication. Barriers of Communication – Measures towards effective
communication.
UNIT – V: CONTROLLING 15
Hours Controlling – Importance – Process - Problems of controlling. Control as a feed back
System. Requirements of effective control. Preventive and overall controls.
SKILL DEVELOPMENT
● Different types of Organization Charts (structure).
● Chart on Staffing.
● Graphic representation of Maslow’s Theory.
● Chart on Media of Communication.
● Chart on sources of recruitment.
● Draft Control chart for different industry / business groups.
BOOKS FOR REFERENCE
1) Koontz & O’Donnell, Management.
2) Appaniah & Reddy, Management.
3) P.Subbarao, Management theory and Practice, Himalaya Publications
4) T. Ramaswamy, Principles of Management
5) T. Ramaswamy: Principles of Management
6) L M Prasad, Principles of management.
7) Karampal : Management Process & Organisational Behaviour, I.K. Intl
8) Rustum & Davan, Principles and practice of Management.
9) S V S Murthy, Essentials of Management.
10) Tripathi & Reddy, Principles of Management.
11) Kandepu : Elements of Functional Administration
12) Rekha & Vibha: Business Management
13) V.S.P Rao/Bajaj, Management process and organization.
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
MODEL QUESTION PAPER 2016-2017
I SEMESTER B.B.A
MODULE – 2: MANAGEMENT PROCESS
FIRST SEMESTER
Time: 3 Hrs. Max Marks: 60 M
PART - A
Answer any FIVE Questions. All questions carry equal Marks. 5 X 4= 20 M
1 . Levels of Management
2. Budget
3. Delegation of Authority
4. Motivation
5. Staffing
6. Formal and Informal interviews
7. Span Of Control
8. Formal organization structure
PART - B
Answer ALL the Questions. All questions carry equal Marks 5 X 8 = 40 M
9. a) Explain the Functions of management?
(OR)
b) What are the various challenges of management in the context o
10. a) Explain the Process and techniques of Planning?
(OR)
b) What are the problems and principles of Planning?
11. a) Discuss about line and staff conflicts in the organizations.
(OR)
b) What is the importance of Organization design? What are the various types of
organization structures? 12 a) what are the various barriers in communication?
(OR)
b) What is meant by Motivation and Explain Maslow need hierarchy theory?
13. a) what is meant by Controlling and explain various methods of control
(OR)
b) What is the importance and explain the Process of controlling?
GOVERNMENT COLLEGE (AUTONOMOUS)
RAJAHMUNDRY
BBA SEMESTER - 1
MODULE 1.2:
MANAGERIAL ECONOMICS
Objectives: To provide basic knowledge of quantitative methods and their application to
commercial situations for decision making in business.
Unit-I: Introduction 15 Hours
Economic and not-economic activities; Business – Meaning and its importance in the
economy; Economics: Definitions – Distinction between micro and macro economics;
Concept of Utility; Cardinal and ordinal utility; Law of Diminishing Managerial utility;
Law of substitution.
Unit-II: Demand , Supply and Market Equilibrium 20 Hours
Demand: Meaning, Importance, Types o f Demand; Law of Demand; Elasticity of
Demand: Different types of elasticity of demand – Price elasticity, income elasticity,
cross elasticity and promotional elasticity – Determinants of elasticity of demand;
Supply: Meaning and importance ; law of supply; Market equilibrium; Consumer’s
surplus.
Unit-III: Production and Costs 15 Hours
Concept of Production; Production function; Distinction between short run and long run;
Law of variable proportions; Law of Returns to Scale; Concept of cost of production;
Cost function: Costs in short run and costs in long run.
Unit-IV: Market Structures and Pricing 15 Hours
Market structures: Characteristics – Perfect Competition – Monopoly – Monopolistic
Competition – Oligopoly; Pricing in various market structures during short run and long
run; Different types of pricing and pricing strategies.
Unit-V: National Income, Trade Cycles and International Trade 15 Hours
National Income; Definition – Measurement – Difficulties and problems in measurement
of national income – different concepts of national income; Trade Cycles: Definitions –
Causes – Control o Trade Cycles; Monetary policy and Fiscal Policy; International Trade:
Meaning, Theories of international trade; Concept of Balance of Payments.. Transpose of
matrices-determinants of square matrices-solving of equations by Cramers Rule and
matrix inversion method.
SKILL DEVELOPMENT
To understand the goals of Business
To understand the dynamics of demand function and forecasting
BOOKS FOR REFERENCE
1. Managerial Economics – P. L. Mehta, S.Chand Publicaitons
2. Macro Economics – Theory and Applications – D.M. Mithani, Himilaya Publishing
House.
3. Managerial Economics – Peterson and Leuris, Prentice Hall Publications
4. Business Economics – D.M.Mithani, Himilaya Publishing House.
5. A Text book on Managerial Economics- Prof. D.A.R. Subrahmanyam, & Dr. V.
HariLeela, Maruthi Book Depot, Guntur.
6. Managerial Economics - Gupta G.S. , Tata McGraw Hill.
7. Fundamentals of Business Economics - Mithani D.M. , Himalaya Publishing
House.
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
MODEL QUESTION PAPER 2016-2017
I SEMESTER B.B.A
MODULE – 2: MANAGERIAL ECONOMICS
FIRST SEMESTER
Time: 3 Hrs. Max Marks: 60 M
PART - A
Answer any FIVE Questions. All questions carry equal Marks. 5 X 4= 20 M
1 .Economic and Non –economic Activates.
2. Law of supply
3. Elasticity of demand
4. Production function
5. Monopoly
6. Fiscal policy
7. Balance of payments
8. International trade
PART - B
Answer ALL the Questions. All questions carry equal Marks 5 X 8 = 40 M
10. a)Distinguish between Micro and Macro Economics
(OR)
b) Explain the law of Diminishing Marginal Utility
10. a) Explain law of Demand, bring out its Importance and Exceptions
(OR)
b) Explain different kinds of Price Elasticity of Demand
11. a) Explain the Law of Variable Proportions
(OR)
b) Explain Law of Returns to Scale.
12 a) How is price determined under Monopolistic Competition.
(OR)
b) Explain the characteristics of perfect competition. How is price determined in
long run under perfect competition?
13. a) Explain the various concepts of National Income
(OR)
b) Define Business Cycles? What are the measures necessary to control business
cycles ?
GOVERNMENT COLLEGE (AUTONOMOUS) RAJAHMUNDRY
BBA SEMESTER - I
MODULE 1.1:
ACCOUNTING FOR MANAGERS – I
OBJECTIVES:
The objective of this course is to acquaint students with the accounting concepts, tools
and Techniques influencing business organizations.
Unit 1: Introduction to Accounting 20 Hours 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.
Accounting Process-Accounting cycle-Accounting equation classification of accounts-
rules of double entry book keeping – identification of financial transactions- Journalizing
–Posting to Ledgers, Balancing of Ledger Accounts –- Computerized Accounting:
Meaning and Features-Advantages and disadvantages of computerized Accounting
Creating of an Organization - Grouping of accounts – Creation of Accounts – creation of
inventory-creation of stock groups-stock categories, units of measurement stock items-
entering of financial transactions-types of vouchers-voucher entry editing and deleting of
vouchers-voucher numbering-customization of vouchers
Unit 2: Subsidiary Books and Bank Reconciliation Statement 20 Hours
cashbooks- simple cashbook, cashbook with cash and discount columns, cashbook with
cash, discount and bank columns, cashbook with cash and bank columns and petty cash
book. Preparation of sales register, purchase register, journal proper, debit note register,
credit note register, and different cash books including interest and discount transactions
using computers.
Bank Reconciliation Statement- Need - Reasons for difference between cash book and
pass book balances - problems on favorable and over draft balances - Ascertainment of
correct cash book balance. Preparation of bank reconciliation statement using computers.
Unit 3: Trial Balance, Final Accounts: 20 Hours
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. Preparation of trial balance,
trading, profit and loss account, processing of year ending and closing the books,
adjusting and closing entries and balance sheet using computers
Unit 4: Errors and Rectification: 15 Hours
Errors and their Rectification - Types of Errors – Rectification before and after
preparations of final Accounts - Suspense Account- Effect of Errors on Profit.
Rectification of errors using computers.
Unit 5: Consignment and Joint Ventures 15 Hours
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.
SKILL DEVELOPMENT
List out the accounting concepts and conventions.
List out any ten errors disclosed by trial balance
Collect the final accounts of a proprietary concern and present it vertical
form.
Prepare a Bank Reconciliation Statement with imaginary figures
BOOKS FOR REFERENCE
1) Dr. S.N. Maheswari, Financial Accounting
2) Jawaharlal & Seema Srivastava: Accounting, HPH
3) B.S Raman, Financial Accounting
4) Arulanandam – Advanced Accountancy
4) Grewal and Gupta, Advanced Accounting
5) Dr. Anil Kumar, Dr. Rajesh Kumar, B. Mariyappa; Financial Accounting
6) S. P Jain and K. L. Narang ; Financial Accounting
7) R.G. Saha, Fundamentals of Accounting
8) S Jayapandian: Financial Accounting from Zero
9) Jawaharlal and Seema Srivatsava – Financial Accounting, Text and Problems.
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
MODEL QUESTION PAPER 2016-2017 I SEMESTER B.B.A
MODULE – 2: ACCOUNTING FOR MANAGERS FIRST SEMESTER
Time: 3 Hrs. Max Marks:
60 M
PART - A
Answer any FIVE Questions. All questions carry equal Marks. 5 X 4= 20 M
1. Explain the Advantages and Limitations of Accounting ?
2. Explain Debit note and Credit note.?
3. Explain Trial balance?
4. What is Suspense account and explain its features?
5. Explain the differences between consignment and joint venture?
6. Explain manufacturing account?
7. Define ledger and Explain the advantages of ledger?
8. Explain how to create group of accounts in computerized accounting?
PART - B
Answer ALL the Questions. All questions carry equal Marks 5 X 8 = 40 M
9. (A) Explain the Concepts and Conventions of Accounting?
(OR)
(B) Explain the Features, Advantages and Limitation of Computerized Accounting.
10. (A) Explain the different types of Subsidiary Books?
(OR)
(B) You are required to prepare a Bank Reconciliation Statement as on 31-12-2013 from the
following extracts from the following cash book and the pass book.
CASH BOOK(bank column only)
Date Particular Amount Date Particular Amount
Dec. 2
Dec. 3
Dec. 8
Dec.15
Dec.21
Dec.26
Dec.27
Dec.31
To Cash
To M &company
To James
To Thilak
To Cash
To Johnson
To T & T
To Jack
8,000
400
600
500
800 400
300 600
Dec.5
Dec.10
Dec. 14
Dec.20
Dec.24
Dec.31
By Mahendra
By Cash
By Shiv Raj
By Shyam
By Sukhdev
By Balance C/d
1,000
1,200
900
1,200
700
6,600
11,600 11,600
PASS BOOK
Date Particular Withdrawls
(Dr)
Deposits (Cr) Dr/Cr Balance
Dec. 2
Dec.7
Dec.7
Dec.9
Dec.10
Dec.10
By Cash
By M & Co (Cheque)
To Bank Charges
To Mahendra
By James (Cheque)
To Cash
-
-
50
1,000
-
1,200
8,000
400
-
-
600
-
Cr
Cr
Dr
Dr
Cr
Dr
8,000
8.400
8,350
7,350
7,950
6,750
Dec.14
Dec.18
Dec.18
Dec.21
Dec.30
Dec.31
Dec.31
To Shiv Raj
By Thilak
To Sundry charges
By Cash
By T & T (Cheque)
To electricity charges
By Int. on securities
900
-
50
-
-
100
-
-
500
-
800
300
-
500
Dr
Cr
Dr
Cr
Cr
Dr
Cr
5,850
6,350
6,300
7,100
7,400
7,300
7,800
II (A) From the following Trial Balance Prepare Trading a/c, Profit and Loss a/c for the
year ended 31-03-2010 and a Balance Sheet as on that data.
Debit Balances Amount Credit Balances Amount
Drawings
Freehold land and premises
Plant and machinery
Loose tools
Bills Receivable
Stock
Material Purchased
Wages
Carriage in words
Carriage out words
Coal and coke
Salaries
Rent, Rates and taxes
Discount allowed
Cash at Bank
Cash in hand
Sundry Debtors
Repairs and Replacements
Works Extensions a/c
Bad debts
Advertising
Sales returns
Gas and Water
Oil Grease and waste
Furniture
General Expanses
Printing and stationery
15,000
90,000
40,000
3,000
3,000
40,000
51,000
20,000
1,000
500
5,000
5,000
2,800
1,500
25,000
400
45,000
1,800
7,500
1,200
500
2,000
200
600
1,200
800
450
Capital
Bills payable
Sundry Creditors
Purchases returns
Goods Sold
2,03,000
3,800
40,000
2,650
1,15,000
3,64,450 3,64,450
Adjustments
1. Write depreciation on plant and machinery at 5%, Loose tools at 15% and furniture
at 5%.
2. The stock on hand on 31-03-2010 amounted to Rs : 60,000.
3. Provide 5% discount on sundry Debtors and 5% for doubtful debts.
4. Rs.1,500 were due for wages and Rs 450 for salaries for the month of march
2010.
5. The last bill of Rs;400 for taxes was for the half-year ending 30-06-2010.
(OR)
(B) Give necessary adjusting entries for the following items appearing outside the trial
balance as on 31-03-2015.
1. Closing Stock in hand on 31-03-2015 – Rs: 6000
2. Salary due but not paid Rs: 600
3. Un – expired Insurance an 31-03-2015 – Rs : 1200
4. Create provision for doubt for debts – 10%
5. Rent Received in advance Rs 360
6. Depreciation on assets – 33 1/3%
7. Bad debts Written – off – Rs : 3000
8. Create Provision for discount on debtor – 2%
9. Create Provision for discount on creditors 2%
10. Allow interest on Capital @ 10%
Other information as per Trial balance : Fixed assets Rs : 36000/-, Debtors
1,23000/-, creditors – 60000/- Capital Rs:3,00,000/-, Drawings Rs : 6000.
12. (A) A book – keeper failed to balance his Trial Balance, the credit side exceeding the
debit side by Rs 175. This amount was entered in a suspense a/c later the following errors
were discovered.
1. The total of the credit side of Ramesh a/c was overcast by Rs:100/-
2. The sales book was undercast by Rs:100/-
3. Goods worth Rs:100 purchased form Chandra were wrongly entered in the
sales book. The account of Chandra was correctly credited
4. The total of return outward book amounting to Rs 200 was not posted to the
ledger.
5. A credit balance of 755/- of rent received account was shown as 570/-
6. Goods worth Rs: 620 sold to Raj were correctly entered in the sales book, but
posted to Raj account as 260/-
Pass rectification entries and prepare suspense a/c
(OR)
(B). Give the meaning of Rectification of errors & briefly and discuss various types of
errors?
13.(A) Kamath sold goods, on behalf of vijay sales corporation on consignment basis .
On 1- 1-2014 he hand with him a stock of Rs 20,000/- on consignment.
Kamath had instructions to sell the goods at cost plus 25% and was entitled to a
commission of 4% on sales in addition to 1% del – credere commission on total sales.
During the year ended 31-12-2014 Cash sales were 1,20,000/- Credit sales were
1,05000/-. And kamath expenses relating to the consignment Rs : 3000/- being salaries
and Insurance .Bad debt, were 3000/- and goods sent an consignment Rs ; 200.000/-
prepare ledger a/cs in the books of consignor.
(OR)
(B) ‘A’ and ‘B’ entered into joint venture agreeing to share profit and losses in
the ratio of 2:1. The following transactions took place during the course of the venture
A B
a) Deposited into Joint bank Rs : 30,000 Rs : 15,000
b) Good brought in by Rs; 6,000 Rs: 3.000
c) Expenses incurred by Rs : 3,000 Rs : 1,500
d) Joint transactions : -
1) Goods bought from ‘X’ for Rs. 12,000/- and issued a current dated cheque,
from ‘Y’ on credit Rs ; 24000/-,
2) payment to ‘y‘ by Cheque in full seltlement 23,640/-
3) Expenses paid 1080/-
4) Goods sold to ‘D’ for Rs : 24000 and received a current dated cheque, to ‘E’
on credit Rs. 30,000 for 3 Months
5) ‘E’ accepted a Bill receivable which was discounted @ 18%P.a 6) ‘A’ agreed
to take over the balance of stock at an agreed valuation Rs: 1,620 Prepared ledger
accounts.
GOVERNMENT COLLEGE (AUTONOMOUS) RAJAHMUNDRY
BBA SEMESTER – II
MODULE 2.1 BUSINESS ENVIRONMENT
UNIT – I: Framework of Business Environment
Concept , significance and Nature of Business Environment ; Elements of Environment :
Internal and External .
UNIT – II: Socio – Cultural and Technological Environment of Business
Elements of Socio – Cultural environment ; Elements of Technological environment ;
Research and Development ; overview of IPR(Intellectual Property Rights)
UNIT - III: Political and Legal Environment of Business
Elements of Political Environment ; Government and Business ; Legal Environment and
Business : Consumerism and Consumer Protection Act .
UNIT - IV: Economic Environment of Business
Elements of economic environment ;Economic systems ; Economic planning in India ;
Fiscal policy : Monetary .
UNIT – V: International Business environment
Elements of International Environment; Multinational Corporations (MNCs); Non –
Resident Indians ( NRIs) and Indian Corporate Sector .
RECOMMENDED BOOKS :
1. K .V .Sivaiah&V . B.M Das , Indian Industrial Economy , S .Chand & Company ,
New Delhi.
2. Francis Cherunilam , Business Environment , Himalaya Publications.
3. Suresh Bedi, Business Environment, Excel Books, New Delhi.
GOVERNMENT COLLEGE (AUTONOMOUS) RAJAHMUNDRY
BBM SEMESTER – II
MODULE 2.2 QUANTITATIVE METHODS FOR MANAGERS
UNIT - I: INTRODUCTION TO BUSINESS: Meaning-definition-functions-importance and limitations of statistics-Collection of data-
Primary and Secondary data-Schedule and questionnaire-Frequency distribution-
Tabulation- Diagram and graphic presentation of data (One Dimensional and Frequency
curves)
UNIT - II: MEASURES OF CENTRAL TENDENCY AND DISPERSION:
Definition, objectives and characteristics of measures of central tendency- types of
Averages –Arithmetic Mean, Geometric Mean-Harmonic Mean-Median-Mode-Quartiles-
Deciles- Percentiles-Properties of averages and their application. Meaning, definitions,
objectives of Dispersion, Range Quartile Deviation, Mean Deviation, Standard
Deviation- Co-efficient of variation:
UNIT - III: MEASURES OF CORRELATION AND REGRESSION:
Meaning, Definition and use of Correlation-Types of Correlation – Carl Pearson’s
Correlation Co-efficient-Spearman’s Rank correlation –Probable error- Meaning utility of
regression analysis- comparison between correlation and regression.
UNIT- IV: SET THEORY:
Set, Subset, Types of Sets- Operations on sets- Venn Diagram – DeMorgan’s Laws- and
its applications.
UNIT - V: MATRIX:
Definition-Examples--Types of matrices- Matrix addition- Multiplication Determinant of
matrices- Minors - Co-factors-Inverse of a Matrix.
SKILL DEVELOPMENT
coefficient.
tatistics of 10 newly married couples and compute regression
equations. Estimate the age of bride when age of bridegroom is given. BOOKS FOR REFERENCE
1. Sivayya K.V. and Satya Rao, Business Mathematics, Saradhi publication, Guntur.
2. Sancheti and Kapoor V K, Business mathematics, Sulthan Chand & Sons, New Delhi.
3. D. N. Elhance: Fundamental of Statistics, Kitab Mahal, Allahabad.
4. Gujpta S.C: Fundamentals of Business Statistics, Sultan Chand, New Delhi.
5. Aggarwal, Business Statisticvs, Kalyani Publishers, Hyderabad.
6. Reddy C R, Business Statistics, Deep&Deep Publications, New Delhi. 7. C.R.reddy : Quantitative Techniques for Management Decisions
8. B.M. Agarwal – Business Statistics Himalaya Publishiing House
9. S C GUPTA: Business Statistics, Himalaya Publications.
GOVERNMENT COLLEGE (AUTONOMOUS) RAJAHMUNDRY
BBM SEMESTER - II
MODUEL 2.3 BUSINESS ECONOMICS-II
Objectives: The objectives of this course are to acquaint the students with concepts and
techniques used in Micro Economics theory and enable them to apply this knowledge in
decision making.
UNIT-I
IT in the Modern Organization: Basic concepts of Information Systems Organizational
structure and IT support. IT support at different organizational levels Managing
Information Technology in organizations.
Introduction to Computer Systems: Introduction to Computers - Fivegenerations of
Modern Computers - Classification of Digital Computer Systems.
UNIT-II
Computer Hardware: Computer Hardware: Central Processing Unit(CPU). Control Unit,
Arithmetic Logical Unit (ALU). Memory: Memory Organization - Random Access
Memory (RAM),Dynamic RAM (DRAM, Static Ram (SRAM). Read Only Memory
(ROM),Registers.
Factors affecting Processor Speed - Instruction set, Mechanic Cycle Secondary Storage
Devices : Magnetic Tape, Magnetic Disks, Hard Disks,Flexible Disks, Optical Disk.
Input Devices: Key Board, Mouse, Trackball, Game Controllers, Scanners,Voice
Recognition, Web Cams, Digital Cameras, OCR, OMR, MICR. Output Devices:
Monitor: CRT Monitors, Flat-Panel Monitors. - Printers:Daisy-wheeel, Dot Matrix, Ink-
jet Printer - Plotter, Multimedia Projector.
UNIT-III
Computer Software: System Software and Application Software. Operation Systems:
Windows Operation Systems, Mobile Device Operating Systems, and Notebook
Operating Systems.
Application Software: Types of Personal Application Software.Spreadsheets - Data
Management - Word Processing - Desktop Publishing,Graphics, CAD, CAM CIM, Multi
Media. Speechrecognition Software,Groupware, Software suits. Programming
Languages: Assembly language, Procedural languages,Non-procedural languages,
Natural Programming Languages, VisualProgramming Languages, Hyper Text Markup
Language, ModelingLanguage, Object-Oriented Programming Languages.
UNIT-IV
Telecommunications and Networks: Introduction, Analog and DigitalSignals. Modulation
- Need
for Modulations, Types of Modulations. Modems The Tele Communication System:
Communication Processors: Modem. Multiplexers, Front-end Processor. Communication
Media & Channels: Cable Media, Broadcast Media Channels. Twisted Pan, Coaxial
cable, Fiber-Optic Cable, Micro-wave, Satellite, Radio, Cellular Radio, Infrared Global
Positioning Systems Networks: Local Area Networks, LAN Topologies, Wide Area
Networks (WAN) - Value Added
Networks (VAN) - Virtual Private Networks (VPN) The Internet, Intranets and Extranets:
The Evolution of the Internet, Servies provided by the Internet, World Wide Web:
Intranets & Extranets.
UNIT-V
New Technologies in Information Technology: Introduction to HyperMedia, Artificial
Intelligence and Business Intelligence, KnowledgeDiscovery in Database: (KDD). Data
Warehouses and Data Marts. DataMining and On-line Analytical Processing (OLAP) -
Enterprise ResourcePlanning (ERP) - Supply Chain Management (SCM) –
CustomerRelationship Management (CRM) - Geographic Information Systems.
RECOMMENDED BOOK:
Ms. J.J.L.R. Bharathi Devi, M. Com., MBA., MCA., M.Phil (Computers),
M.Phil. (Management) A Text Book on Information Technology, Maruthi Book Depot,
Guntur.
N. V. N. Chary &Lalitha S., Fundamentals of Information Technology, Kalyani
Publishers,
Hyderabad.
Turban, Rainer, Potter "Introduction to Information Technology",Wiley India (2nd
Edition)
Alexi's Leon and Mathews Leon, Fundamentals of InformationTechnology, Leon Press
(2nd
Edition)
SKILL DEVELOPMENT
To understand the cost concepts and its application in market situations
To analyse the behavior of market structure
B.A
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
B.A. PROGRAMME - (ESComm) SYLLABUS EFFECTIVE FROM THE ADMITTED
ADMITTED BATCH OF 2016-2017
FIRST YEAR – SEMESTER- I
MODULE – 3 (CORE): Business Organization
Hours – 6, Credits: 3
Objective: To facilitate the students to learn the concepts of 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 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.
Blue Print
Units Name of the Topic Theory
Essay
15 M
Short
5 M
1 Introduction 2 2
2 Business Functions and Entrepreneurship 2 1
3 Forms of Business Organizations 2 2
4 Joint Stock Company 2 1
5 Company Incorporation 2 2
Suggested Books:
1. Bhatia RC: Business Organization and Management, Ane Books
2. Tallo : Business Organisation and Management. Tata
3. RK Sharma and Shashi K.Gupta: Industrial Organization and Management, Kalyani
4. Aryasri and Murthy : Industrial Organization and Management, Tata
5. Govindarajan and Natarajan : Principles of Management, Tata
6. CB Gupta: Industrial Organization and Management, Sultan Chand
7. Bhushan Y K: Business Organizaation and Management, Sultan Chand
8. Surendar and Madhavi : Industrial Organizaation and Management, Himalaya
9. Sherlekar: Business Organization and Management, Himalaya
10. Robins S P: Management, PHI
11. Rao VSP : Management, Excel
12. Gupta CB: Entrepreneurship Development in India, Sultan Chand
13. Prasad L M : Management, Sultan Chand
14. Subba Rao P : Management and Organizational Behavior, Himalaya
15. Dubrin : Essentials of Management, Cengage
16. Satyaraju: Management, PHI
17. Moshal: Organization and Management, Galgotia
18. Kumkum Mukhrjee: Principles of Management , Tata
19. Chandra Bose : Principles of Management, PHI
20. James F. Stoneir : Management, PHI
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
MODEL QUESTION PAPER 2016-2017 I B.A (ESCom)
MODULE – 2: BUSINESS ORGANIZATION FIRST SEMESTER
Time: 3 Hrs. Max Marks: 60 M
PART - A
Answer any FIVE Questions. All questions carry equal Marks. 5 X 4= 20 M
1. Define commerce and explain its role in business.
2. Classification of Industries.
3. What do mean by Entrepreneur ? Explain the Nature and Importance of Entrepreneur.
4. Explain the rights and duties of Partner?
5. Define Sole Trader? Explain characteristics of Sole Trader
6. Advantages of Joint Stock Companies.
7. State the documents required for incorporation of a company
8. Write about Prospectus of a company.
PART - B
Answer ALL the Questions. All questions carry equal Marks 5 X 8 = 40 M
9. (A) What is the meaning of Business? Explain its characteristics..
(OR)
(B) Define Trade and describe the aids to trade
10. (A) Define Entrepreneur. What are the qualities of Entrepreneur?
(OR)
(B) Functions of Entrepreneurship
11. (A) briefly explain about advantages and disadvantage of Partnership Firm.
(OR)
(B) Define a Sole Trading Concern. What are its features, advantages and Limitations.
12. (A) Difference between Private Limited and Public Limited Companies.
(OR)
(B) What is a Joint Stock Company? Briefly explain its features
13. (A) What is Memorandum of Association? Explain its Clauses.
(OR)
(B) What are the different stages in the formation of a Company? Name various
documents required at the time of registration of a company.
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY. B.A. PROGRAMME - (ESComm) SYLLABUS EFFECTIVE FROM THE ADMITTED
ADMITTED BATCH OF 2016-2017
FIRST YEAR – SEMESTER- II
MODULE – 7 (CORE): Business Environment
Hours – 6, Credits : 4
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.
Blue Print
Units Name of the Topic Theory
Essay
8M
Short
4 M
1 Overview of Business Environment 2 2
2 Economic Growth 2 1
3 Development and Planning 2 2
4 Economic Policies 2 2
5 Social, Political and Legal Environment 2 1
Suggested Readings:
1. Rosy Joshi and Sangam Kapoor : Business Environment.
2. Francis Cherunilam : Business Environment.
3. S.K. Mishra and V.K. Puri : Economic Environment of Business.
4. K. Aswathappa : Essentials of Business Environment
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
MODEL QUESTION PAPER 2016-2017 I B.A (ESCom)
MODULE – 7 : BUSINESS ENVIRONMENT SECOND SEMESTER
Time: 3 Hrs. Max Marks: 60 M
PART - A
Answer any FIVE Questions. All questions carry equal Marks. 5 X 4= 20 M
1. Technological Factors
2. Business Environment
3. Economic Growth
4. Five Year Plan
5. NITI Ayog
6. Union Budget
7. Reserve Bank of India
8. Social Justice
PART - B
Answer ALL the Questions. All questions carry equal Marks 5 X 8 = 40 M
9. (a) State the various Micro dimensions of Business Environment.
(OR)
(b) Explain the process of Globalization in India?
10. (a) Explain the factors influencing Economic Development.
(OR)
(b) What is Balanced Regional Development? Explain the causes for imbalance of Regional
Development.
11. (a) Explain Rostow’s stages of economic development.
(OR)
(b) Explain the aims and objectives of Planning in India.
12. (a) New Economic Policy in India- Discuss
(OR)
(b) Critically evaluate the New Industrial Policy of 1991
13. (a) Write about the impact of Political and Legal Environment to Business.
(OR)
(b) Explain the various Social Justice Schemes in India.
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
B.A (ESCom) - SYLLABUS
(w.e.f THE ADMITTED BATCH OF 2016-2017 )
SECOND YEAR – SEMESTER- III
Hours – 5, Credits: 4
MODULE – 2 (CORE) FUNDAMENTALS OF ACCOUNTING-I
Objectives :
To make the students acquire the conceptual knowledge of accounting
To equip the students with the knowledge of accounting process and preparation of final accounts.
To develop the skills of recording financial transactions and preparation of reports using computers
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- Accounting cycle -
Classification of accounts - Rules of double entry book keeping - Identification of financial
transactions - Journal - posting to ledger, balancing of Ledger.
Unit-II Subsidiary Books
Sub Division of Journal-Preparation of Subsidiary Books including different types of cashbooks-
simple cashbook, cashbook with cash and discount columns, cashbook with cash, discount and
bank columns, cashbook with cash and bank columns and petty cash book. Preparation of sales
register, purchase register, journal proper, debit note register, credit note register, and different
cash books including interest and discount transactions using computers.
Unit-III: Bank Reconciliation Statement
Bank Reconciliation Statement- Need - Reasons for difference between cash book and pass book
balances - problems on favorable and over draft balances - Ascertainment of correct cash book
balance. Preparation of bank reconciliation statement.
UNIT-IV: Trial Balance & Rectification of Errors.
Trial Balance: meaning, objectives, methods of preparation - Preparation of trial balance, Errors
and their Rectification - Types of Errors - Rectification before and after preparations of final
Accounts - Suspense Account- Effect of Errors on Profit.
Unit –V:Final Accounts
Final Accounts: Meaning, features, uses and preparation of Trading Account, Profit & Loss
Account and Balance Sheet-preparation of Final Accounts with Adjusting and Closing entries.
Suggested Books:
1. Principles and Practice of Accounting- R.L. Gupta & V.K. Gupta Sulthan Chand & sons
2. Accountancy – I, S.P. Jain & K.L. Narang, Kalyani Publishers
3. Accountancy – I, Tulasian, Tata Mc-Graw Hill co
4. Financial Accounting – Dr. V.K. Goyal, Excel Books
5. Introduction to Accountancy, T.S.Grewal, S.Chand and Co
6. Accountany-I, Haneef and Mukherjee, Tata-McGraw-Hill Co
7. Advanced Accountancy – Arulanandam, Himalaya publishers
8. Advanced Accounting-I, S.N. Maheshwari & V.L. Maheswari, Vikash Publishing Co
9. Financial Accounting, Ashok Banarjee, Excel
10. Financial Accounting, Warren, Cengage
Blue Print
Units Name of the Topic Problem Theory
Essay
8 M
Short
4 M
Essay
8 M
Short
4 M
1 Introduction to Accounting 1 1 1 1
2 Subsidiary Books 2 1 - 1
3 Bank Reconciliation Statement 2 - 1
4 Trial Balance & Rectification of Errors 1 1 1 1
5 Final Accounts 2 - 1
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
MODEL QUESTION PAPER 2016-2017
B.A (ESCom)
Module – 1: FUNDAMENTALS OF ACCOUNTING – I
FIRST SEMESTER
Time: 3 Hrs. Max Marks: 75 M
PART - A
Answer any FIVE Questions. All questions carry equal Marks. 5 X 4= 20M
14. Describe about various types of accounts.
15. Journalise the following transactions
2016
July, 1 Prasad commenced business with a capital of 74,000
July, 8 purchased goods from Murali 25,000
July, 10 purchased goods for cash 15,000
July, 28 Stock used for personal purpose 1,000
16. Enter the following transactions in the sales book Sri Hari
2016
Jan, 2 Sold goods to Ramakrishna 2,000
Jan, 3 Sales to Sanjeev 3,000
Jan, 4 Sold goods on cash to Sriram 1,500
Jan, 5 Sales to Varma with trade discount of 10% 1,000
17. Prepare Trial Balances from the following particulars
Outstanding Expenses 1,500 Cash 6,000
Purchase returns 3,000 Loan 4,500
Purchases 42,000 Machinery 3,000
Capital 30,000 Sales 16,000
Office expenses 9,000 Reserve fund 2,000
Creditors 3,000
18. What Type of entries are written in Journal proper?
19. What are the differences between Capital and Revenue expenditure?
20. What are the causes for difference between cash book and pass book?
21. Describe the various methods for preparation of Trail balance.
PART - B
Answer ALL the Questions. All questions carry equal Marks 5 X 10 = 50 M
22. (A) Discuss briefly the various Accounting Principles.
(OR)
(B) Journalise the following transactions
2016
July, 1 Prasad commenced business with a capital of 74,000
July, 2 open a bank account with Rs.10,000/-
July, 4 Goods purchased 15,000
July, 6 Goods sold for cash 20,000
July, 8 Purchased goods from Murali 25,000
July, 9 goods returned by Murali 1,000
July, 10 purchased goods for cash 15,000
July, 12 cash deposited into the bank 21,000
July, 18 cash withdraw from bank for office purpose 10,000
July, 8 goods sold to ramesh on credit 8,000
July, 28 Stock used for personal purpose 1,000
23. (A) Prepare a three column cash book from the following particulars.
2014
Jan, 1 Cash Balance 15,000
Bank Balance 50,000
Jan, 2 Cash sales 40,000
Jan, 5 Furniture purchased and Issued cheque 8,000
Jan, 7 Cash Deposited into Bank 40,000
Jan, 10 Received from Vishnu 15,000
Discount allowed 500
Jan, 12 Received cheque from Gopi and deposited in 8,000
The Bank
Jan, 15 Gopi’s cheque dishonored 8,000
(OR)
(B) Prepare petty cash book from the following information.
March 1 cash received from Sharab 500/-
March 2 paid for stationary 50/-
March 5 postage 10/-
March 9 Kuli charges paid 10/-
March 12 Riksha charges 20/-
March 18 Repairs to Motar cycle 70/-
March 20 Tea and snacks offered to customers 10/-
March 25 Xerox charge 2/-
March 31 electrical bill paid 120/-
24. (A) From the following particulars prepare bank reconciliation statement
a. Over draft as per cash book on 31-12-2009 is Rs. 10,540
b. Interest on overdraft for six months Rs. 240
c. Interest on investments collected by bank Rs.300
d. Bank Charges Rs.60
e. Cheques issued but not cashed by customers prior to 32st December
is Rs. 42,00
f. Cheques paid into Bank but not collected before 31st December
is Rs. 4,200
g. A Bill receivable for Rs. 1,000 discounted in the bank in November was
dishonoured on December 31st
(OR)
(B) From the following particulars prepare bank reconciliation statement
h. Bank balance as per pass book on 31-12-2015 is Rs. 10005
i. Interest on credit by banker for six months Rs. 240
j. Interest on investments collected by bank Rs.300
k. Bank Charges Rs.60
l. Cheques issued but not cashed by customers prior to 32st December
is Rs. 42,00
m. Cheques paid into Bank but not collected before 31st December
is Rs. 4,200
n. A Bill receivable for Rs. 1,000 discounted in the bank in November was
dishonoured on December 31st
25. (A) Rectify the following errors.
a. Purchased goods for personal use of the proprietor of Rs.300 was debited to
purchases account.
b. A cheque for Rs. 2,500 from Rama Rao was dishonoured, its amount was posted
to allowance account.
C) Purchase of Rs. 200/- from Venkat recorded in Sale book
d) Type writer purchased for Rs. 1000/- debited to purchase account
e) Amount received from Mr. X of Rs. 200/- debited to his account
f) old machinery sold for 5000/- entered in sales Day Book
(OR)
(B) Prepare Trial Balances from the following particulars
Land and Building 14,000 Machinary 8,000
Furniture 12000 bank loan 18000
Bills payable 1000/- bills receivable 2000
Pre paid rent 1000/- income received in Advance 100/-
Outstanding Expenses 1,500 Cash 6,000
Purchase returns 3,000 Loan 4,500
Purchases 42,000 Machinery 3,000
Capital 30,000 Sales 16,000
Office expenses 9,000 Reserve fund 2,000
Creditors 3,000
26. (A) Prepare final Accounts from the following particulars as on 31st March, 2014.
Debit Rs. Credit Rs.
Cash in hand 540 Sales 98,780
Cash in Bank 2,630 Purchase Returns 500
Purchases 40,675 Capital 62,000
Sales return 680 Creditors 6,300
Wages 8,480 Rent 9,000
Fuel and power 4,730
Carriage outward 3,200
Carriage inwards 2,040
Goods (1.4.07) 5,760
Salaries 18,000
Insurance 600
Drawings 5,245
Machinery 44,500
Debtors 39,000
---------------- -----------------
1,76,580 1,76,580
---------------- ----------------
Adjustments:
5. Stock as on 31st March, 2014 Rs. 6,800
6. provide 10% depreciation on Machinery
7. Bad debts Rs.725
8. Unexpired Insurance Rs. 170
(OR)
(B) Prepare the final accounts for the following
Land and Building 14,000 Machinary 8,000
Furniture 12000 bank loan 18000
Bills payable 1000/- bills receivable 2000
Pre paid rent 1000/- income received in Advance 100/-
Outstanding Expenses 1,500 Cash 6,000
Purchase returns 3,000 Loan 4,500
Purchases 42,000 Machinery 3,000
Capital 30,000 Sales 16,000
Office expenses 9,000 Reserve fund 2,000
Creditors 3,000
Adjustments:
2. Stock as on 31st March, 2016 Rs. 16,900
5. provide 10% depreciation on Machinery
6. provide reserve for Bad debts 5 %
7. Income received in advance 150/-
PART - C
Answer ALL the Questions. All questions carry equal Marks 5 X 1 = 5 M
14. Book keeping
15. Petty cash book
16. Over draft
17. Error of principle
18. Profit & Loss account
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
B.A - (ESCom) SYLLABUS EFFECTIVE FROM THE ADMITTED BATCH OF 2016-2017
SECOND YEAR – SEMESTER- IV
MODULE – 6 (CORE) FUNDAMENTALS OF ACCOUNTING-II
Hours – 4 T + 2 P Credits : 4
Objectives :
To make the students acquire the conceptual knowledge of accounting
To equip the students with the knowledge of accounting process and preparation of final accounts.
UNIT-I Depreciation
Meaning of Depreciation – Causes – Objects of providing for depreciation – Factors affecting
depreciation – Accounting Treatment – Methods of providing depreciation – Straight line method
– Diminishing Balance Method.
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
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, Terms used Pro-forma invoice – Account sale Del-credre 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.
UNIT- V: Joint Venture Accounts:
Joint Venture – 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.
Suggested Books:
Principles and Practice of Accounting - R.L. Gupta & V.K. Gupta Sulthan Chand & sons
Accountancy – I, S.P. Jain & K.L. Narang, Kalyani Publishers
Accountancy – I, Tulasian, Tata Mc-Graw Hill co
Financial Accounting – Dr. V.K. Goyal, Excel Books
Introduction to Accountancy, T.S.Grewal, S.Chand and Co
Accountany-I, Haneef and Mukherjee, Tata-McGraw-Hill Co
Advanced Accountancy – Arulanandam, Himalaya publishers
Advanced Accounting-I, S.N. Maheshwari & V.L. Maheswari, Vikash Publishing Co
Financial Accounting, Ashok Banarjee, Excel
Financial Accounting, Warren, Cengage
Blue Print
Units Name of the Topic Problem Theory
Essay
8 M
Short
4 M
Essay
8 M
Short
4 M
1 Depreciation 1 1 1 1
2 Provisions and Reserves 1 1 1
3 Bills of Exchange 1 1 1
4 Consignment Accounts 2 - 2
5 Joint Venture Accounts 1 1 1 1
GOVERNMENT COLLEGE (AUTONOMOUS), RAJAHMUNDRY.
MODEL QUESTION PAPER 2016-2017
B.A - (ESCom)
Module – 6: FINANCIAL ACCOUNTING – 2
FOURTH SEMESTER
Time: 3 Hrs. Max Marks: 75 M
PART - A
Answer any FIVE Questions. All questions carry equal Marks. 5 X 4= 20 M
1. Explain the significance of diminishing balance method.?
2. A machine costing Rs. 50,000 was purchased on 1-1-2015. Rs. 5,000 was spent for
Installation. Show the machinery account if depreciation @ 10% p.a is charged on
Straight line method.
3. What are the various types of reserves? Explain.
4. What do you mean by noting charges? Give journal entries for the same in the books of
the drawer and drawee.
5. What are the differences between consignment and sales?
6. What is abnormal loss? How it is calculated?
7. A and B enter into joint venture to share profits equally. A is to purchase timber and
forward it to B. A purchase timber worth Rs.10,000 and Rs. 1,000 as expenses. B
received the consignment and accepted A’s draft for Rs. 8,000. A got it discounted for
Rs. 7,850. B sold the timber for Rs. 16,000. He had to spend Rs. 350 for fire insurance
and Rs. 300 for rent. Under the agreement he is entitled to a commission of 5% on sales.
Give ledger accounts in the books of A and B.
8. Explain the features of joint venture?
PART - B
Answer ALL the Questions. All questions carry equal Marks 5 X 10 = 50 M
9. (A) The Book value of plant and Machinery on 1-1-2001 was Rs.2,00,000. New
machinery for Rs.10,000 was purchased on 1.10.2001 and for Rs.20,000 on 1.7.2002. On
1-4-2003 a machinery whose book value had been Rs.30,000 on 1.1.2001 was sold for
Rs.16,000 and the entire amount was credited to plant and machinery account.
Depreciation had been charged at 10 % per annum on diminishing balancing method.
Show the plant and machinery Account from 1.1.2001 to 31.12.2003
(OR)
(B) What are the different methods of accounting for depreciation? Explain its
advantages and disadvantages.
10. (A) Mr. Raj & Co. ltd maintain a provision for doubtful debts and a provision for
discount at 2% on debtors. The ledger balances for the year ending 2015 was as follows:
Particulars 1-1-2015 31-12-2015
Provision for doubtful debts Rs. 1000
Provision for discount Rs. 400
Bad debts written off Rs. 300
Discount allowed Rs. 200
Sundry debtors Rs. 10,000
Prepare bad debts account, provision for doubtful debts account and discount allowed account
in the books of Mr. Raj &co. ltd for the year ending 31-12-2015.
(OR)
(B) What are the differences between provisions and reserves? Explain Advantages and
disadvantages of secret reserves
11. (A)On the 1st January, 2015 Mr. S supplied goods to Mr. D of the value of Rs. 9,000 and
settled the account by means of three Bills of Exchange for Rs.3,000 each, due after two,
three and four months respectively. A week later, Mr. S discounted the 1st bill with the
bank at a discount of Rs. 60 and held the other bills with him. The first two bill were
honoured on due date. D arranged to retire the third bill paying Rs. 1,000 and allowing S
to draw a fresh bill for 4 months to cover the balance with interst @ 6% p.a. This bill was
discounted for Rs. 1,920.
(OR)
(B) What do you understand by i) Retirement under rebate ii) Renewal of a bill
12. (A) Shalimar Co. of Sulthanpur Sent 200 sewing machines costing Rs.500 each on
consignment basis to Hemanth of Hyderabad to be sold by Hemanth at a Commission of
5 % on sales. Shalimar company paid Rs. 1500 towards expenses. On Machines
reaching Hyderabad, Hemanth paid Rs. 800 towards unloading charges. His other
expenses were : Godown rent Rs. 1250 and Sales man’s Salary Rs.700. Hemanth sold
150 sewing machines at Rs.600 each and sent account sales along with bank draft.
Prepare ledger accounts in the books of consignor and consignee.
(OR)
(B) On 1-9-2008 Mr. A consigned goods worth Rs. 1,00,000 to Mr. B at Mumbai. Mr. A
invoiced the goods at 20% profit on cost. Mr. A paid Rs. 6,000 for insurance and
forwarding the consignment. Mr. B was allowed 4% commission on Gross Sales and 4%
delcreder commission. B paid Rs. 1,100 for cartage, Rs. 2,000 for godown rent and
incurred Rs. 900 sundry expenses. 90% of goods were sold at a profit of 33 1/3 % on
cost. 5% of the goods were destroyed by fire. An insurance claim of Rs. 5,000 was
received from insurance company by Mr. B. Balance 5% of the goods were taken over by
B at an agreed value of Rs. 6,000. Accounts were settled. Show consignment account and
consignee account in the books of Mr. A.
13. (A) Ashok and Basha were partners in a joint venture sharing profits and losses in the
proportion of 4:1 respectively. Ashok supplies goods to the value of Rs. 5,000 and incurs
expenses amounting to Rs.400. Basha supplies goods to the value of Rs.4,000 and his
expenses amounted to Rs.300. Basha sells goods on behalf of the venture and realises
Rs.12,000. Basha is entitled to a commission of 5 % on sales. Basha settles his account
by draft. Give journal entries and accounts in the books of Ashok.
(OR)
(B) Differentiate between consignment and joint venture?
PART - C
Answer ALL the Questions. All questions carry equal Marks 5 X 1 = 5 M
14. Original cost method
15. Parties to bill
16. Performa invoice
17. Co-venturer
18. General Reserve
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
B.A – V - SEMESTER SYLLABUS
Module – 5: Business Law - 1
Max. Marks : (75+25) P.P.W. :(4+1 hours )
Objective: To make the students learn the basics of business laws and apply them in real
life situations, like general contracts and the sale of goods act 1930
Unit –I: Contracts :
Agreement and Contract: Definition and meaning - Essentials of a valid contract –
types of contracts.
Offer and Acceptance: Definition – Essentials of a valid offer and acceptance –
communication and revocation of offer and acceptance.
Unit- II: Consideration and Consent
Consideration: Definition and importance – Essentials of valid consideration – the
Doctrines of ‘Stranger to Contract’ and ‘No Consideration – No Contract’ –
Capacity to contract – special rules regarding minor’s agreements.
Consent: Free Consent – Flaw in Consent: Coercion – Undue influence – Fraud –
Misrepresentation and Mistake.
Unit – III: Discharge of a Contract:
Legality of object and consideration:– illegal and immoral agreements – agreements
opposed to public policy.
Agreements expressly declared to be void – wagering agreements and contingent
contracts.
Discharge of a contract – various modes of discharge of a contract – performance
of contracts.
Breach of a contract – types – remedies for breach of a contract
Unit IV. Sale of Goods Act- Introduction:
Contract of sale: Definition - features – definition of the term goods – types of goods
– rules of transfer of property in goods – differences between sale and agreement to
sell.
Unit V: Conditions and Warranties
Rights of an unpaid seller.
Conditions and warranties – meaning and distinction – express and implied
conditions and warranties – sale by non-owners – auction sale.
Suggested Books:
Kapoor ND: Mercentile Law, Sultan Chand
Kapoor ND: Company Law, Sultan Chand
Balachandran V: Business Law, Tata
Tulsian: Mercantile Law, Tata
Tulsian: Busiess Law, Tata
Gogna: A Text books of Business and Industrial Law, S.Chand
Pillai Bhagavathi: Business Law, S.Chand
Gogna : A Text Book of Mercantile Law, S. Chand
Gogna: A Text Book of Company Law, S. Chand
Blue Print
Units Name of the Topic Theory
Essay
15 M
Short
5 M
Very Short
2 M
1 Contracts 1 2 1
2 Consideration and Consent 1 1 1
3 Discharge of a Contract 1 1 1
4 Sale of Goods Act- Introduction 1 1 1
5 Conditions and Warranties 1 1 1
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B.A – V - SEMESTER END EXAMINATION
Module – 17: Business Law - 1
Time: 3 Hours Max
Marks: 75
SECTION - A
Answer any THREE Questions 3 x 15 =45 M
1. What is a Contract? What are the essential elements of valid contract?
2. Define Consideration? Explain the essential of valid consideration?
3. Agreements opposed to public policy are void? Explain the statement?
4. Who is an unpaid vendor? What are the rights of an unpaid vendor?
5. What is the differences between sale and agreement to sell? Explain
SECTION - B
Answer any FOUR Questions from the following 4 x 5 = 20 M
6. Write any Five essentials of valid offer or acceptance?
7. Remedies for breach of a contract
8. Types of goods under sale of goods Act
9. Rights of an unpaid seller
10. Explain Five differences between Sale and Agreement to sell?
11. Explain implied conditions?
SECTION - C
Answer ALL Questions 10 x 2 = 20 M
12. Communication?
13. Fraud?
14. Discharge of Contract?
15. Meaning of Contract of sale ?
16. Write two differences between Conditions and Warranties?
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B.A – VI - SEMESTER SYLLABUS
Module – 8: Business Law - 2
Max. Marks : (75+25) P.P.W. :(4+1 hours )
Objective: To Educate the Students about the Consumer Protection Act 1986, I.T. Act
2000 and the Company Law
Unit I: Consumer Protection Act 1986
Definitions of the terms consumer, unfair trade practices, restrictive trade
practices and complainant – rights of consumers – consumer protection councils –
consumer redressal agencies – penalties for violation.
Unit II: Intellectual Property Rights
Intellectual Property Rights: Meaning - Need and objectives-Meaning of the terms
industrial property, literary property, copy right, patents, trade marks, trade
names, trade secrets, industrial designs, geographical indications.
Unit III: Information Technology Act 2000
Aims and objectives – a brief overview of the Act.
Unit IV: Company Law :
1. Doctrine of ultra vires and its effects – doctrine of constructive notice –
doctrine of indoor management – exceptions.
2. Management of companies – directors – qualifications – disqualifications –
appointment – removal – rights and duties – company meetings and resolutions
- appointment of a company secretary.
Unit V: Winding up of Company
Winding up of companies – various modes – compulsory winding up- powers
and duties of official liquidator – members and creditors voluntary winding up
– winding up subject to the supervision of the court –dissolution.
Suggested Books:
Kapoor ND: Mercentile Law, Sultan Chand
Kapoor ND: Company Law, Sultan Chand
Balachandran V: Business Law, Tata
Tulsian: Mercantile Law, Tata
Tulsian: Busiess Law, Tata
Gogna: A Text books of Business and Industrial Law, S.Chand
Pillai Bhagavathi: Business Law, S.Chand
Gogna : A Text Book of Mercantile Law, S. Chand
Gogna: A Text Book of Company Law, S. Chand
Blue Print
Units Name of the Topic Theory
Essay
15 M
Short
5 M
Very Short
2 M
1 Consumer Protection Act 1986 1 1 1
2 Intellectual Property Rights 1 1 1
3 Information Technology Act 2000 1 1 1
4 Company Law 1 2 1
5 Winding up of Company 1 1 1
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B.A – VI – SEMESTER END EXAMINATION
Module – 25: Business Law - 2
Time: 3 Hours Max Marks: 75
SECTION – A
Answer any THREE Questions 3 x 15 =45 M
1. Describe the redressal machinery under the Consumer Protection Act 1986?
2. Explain the rights of Consumers?
3. What are the objectives of intellectual property rights?
4. Explain a brief overview of Information Technology Act 2000?
5. State the appointment methods of a Company Directors?
SECTION - B
Answer any FOUR Questions from the following 4 x 5 = 20 M
6. Consumer Protection Councils?
7. Explain Industrial Property?
8. Patents & Copy Rights?
9. Write the aims and objectives of Information Technology Act 2000?
10. Doctrine of Ultravires?
11. Different modes of winding up of a company?
SECTION - C
Answer ALL Questions 10 x 2 = 20 M
12. Meaning of Consumer?
13. Trade Secrets?
14. Definition of Information Technology Act?
15. Doctrine of Constructive Notice?
16. Voluntary winding up?
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B. A ( E.S.C )– V - SEMESTER END EXAMINATION
Module - 6: ADVANCED ACCOUNTANCY- 1
UNIT-I : Insolvency of accounts of Individuals -Preparation of statement of affairs and
deficiency account.
UNIT-II : Company Accounts-Issue of Share –Classes of Shares –Record of share
capital including over subscription –class in advance-calls in arrears-Issue on Premium
and discount-
For feature of shares –Issue of debentures-Final accounts.
UNIT-III : Amalgation, Absorption and Reconstruction of companies –Reduction of
capital
Note: The paper setter is requested to the follow the instruction given under while setting
the Section-A
1.Main problem from insolvency Accounts.
2.main problem from company accounts
3.Main problem from Amalgamation
4.Main theory questions from amalgamation and company accounts..
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. A – V - SEMESTER END EXAMINATION
Module - 6: ADVANCED ACCOUNTANCY- 1
Time: 3 Hours Max
Marks: 75
SECTION – A
Answer any THREE Questions 3 x 15
=45 M
1. Roshan Lal finds himself insolvent on 31st December, 2008. His position was as follows:
Sundry debtors Rs. 5,000, Doubtful Rs. 30,000 (Estimated to produce Rs. 25,000) Bad debts
15,000
1,000 shares in a company Ltd (Estimated to produce Rs. 15,000) 25,000
Loss through betting Rs. 2,000
Creditors Rs. 85,600
Bills payable Rs. 4,000
Creditors for rent, Rates and Taxes etc Rs. 5,000
Furniture (Estimated to realize Rs. 3,000) Rs. 15,000
Cash on hand and at bank Rs. 550
Stock in trade (Estimated to realize Rs. 30,450) 35,950
Roshan Lal started with capital of Rs. 70,000 on 1st January, 2006 and the business resulted in
a profit of Rs. 8,9000 and Rs. 10,000 for the third year, after allowing Rs. 3,500 as interest on
capital each year withdrawals for the whole period amounted to Rs. 30,000. Prepare
deficiency account.
2. Bharat company Ltd offered 30,000 equity shares of Rs. 20 each, at a premium of Rs. 4 per
share, payable ar Rs. 6 on application and Rs. 8 on allotment (including premium) and the
balance in two equal installments. All the money was duly received. Pass necessary journal
entries and show capital appears in the balance sheet.
3. M Ltd company acquired the undertaking of N Ltd on 31-3-2002 for a purchase
consideration of Rs. 2,60,000 to be paid by fully paid equity shares of Rs. 10 each. The
balance sheets of the two companies on the date of acquisition were as follows..
Liabilities M Ltd N Ltd Assets M Ltd N Ltd
Share Capital: Land & Buildings 1,20,000 80,000
Equity shares of Rs. 10 Plant & Machinery 2,00,000
1,80,000
Each fully paid 2,50,000 1,50,000 Furniture 10,000 20,000
General reserve 1,20,000 18,000 Stock 55,000 40,000
P & L A/c 10,000 53,000 Debtors 45,000 40,000
Development reserve 10,000 37,000 Bank Balance 20,000 17,000
Workmen compensation
fund 15,000 24,000
current liabilities 45,000 95,000
4,50,000 3,77,000 4,50,000 3,77,000
Pass the necessary journal entries in the books of M Ltd. when amalgamation is in the nature
of merger. Also prepare the balance sheet of M Ltd after amalgamation assuming that the
development rebate reserve and workmen compensation fund of N Ltd are required to be
continued in the books of M Ltd.
4. What is meant by reconstruction? Explain briefly external and internal reconstruction?
5. What is share? Distinguish between equity and preference shares
SECTION - B
Answer any FOUR Questions from the following
4 x 5 = 20 M
6. What is statement of affairs?
7. Explain the provisions relating to re-issue of forfeited shares?
8. What are the features of Debentures
9. What is pooling of Interests method
10. Explain any two methods of calculation of purchase consideration
11. A company issued 20,000 debentures at Rs. 100 each at per repayable after 5 years at a
premium of 5%. Show the journal entries for issue of debentures
SECTION - C
Answer ALL Questions 10 x 2 = 20 M
12. Deficiency account?
13. Calls in advance?
14. Profit and Loss appropriation account?
15. Debenture?
16. Amalgamation?
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. A ( E.S.C )– V - SEMESTER SYLLABUS
ELECTIVE-I:
Module – 7: PRACTICAL MARKETING
------------------------------------------------------------------------------------------------------------------
Time: 3 Marks: 100 (75+25)
P.P.W: 5 (4+1)
UNIT - I: INTRODUCTION:
Nature and scope of marketing; Importance of Marketing as a business function,
Importance of marketing in Indian context, Marketing concepts - Selling vs.
marketing; Marketing mix; Marketing environment.
Lab: Preparation of reports on Marketing environment of different FMCG’s or
retailing companies.
UNIT - II: CONSUMER BEHAVIOUR AND MARKET SEGMENTATION:
Nature. scope and significance of consumer behavior, consumer behavior
theories, Market segmentation concept and importance; Bases for market
segmentation.
Lab: A report preparation on changing life styles in different walks of life
creating demand for new companies / sectors.
UNIT - III: PRODUCT:
Concept of product, Types of products, New product development; packing role
and function,
Lab: Stages of product life cycle (PLC) for different companies – NPD stages
for imaginary products
UNIT - IV: BRAND:
After sales services, Product life cycle concept.
Lab: Stages of product life cycle (PLC) for different companies – NPD stages
for imaginary products.
SUGGESTED READINGS:
1. Philip Kotler: Marketing, Prentice Hall
2. William M. Pride and O.C Ferrell: Marketing; Houghton - Mafflin Boston
3. Stanton W.J., Etzel Michale. J.d Walker Bruce.J; Fundamentals of Marketing,
McGraw H
4. Lamb Charless W., Hair Joseph E., and McDaniala Carl: Principles of Marketing;
South Western Publishing, Cincinnati, Ohio.
5. Cravens David W, Hills Genrald E., Woodruff Robert B : Marketing Management:
Richard D. Irwin, Homewood, Illinois.
6. Kotler Philip and Armstrong Gary : Principles of Marketing; Prentice- Hall of lndia,
7. Fulmer RM : The New Marketing McMillan, New York
8. McCarthy J.E. Basic Marketing - a Managerial Approach; McGraw Hill, New York.
9. Cundiff, Edward W., and Stiu RR Basic Marketing - Concepts, Decisions and
Strategties; Prentice Hall, New Delhi
10. Bushkirk, Richard H : Principles of Marketing; Dryden Pren, Illinois.
11. S.A.Sherlekhar : Marketing Management, Himalaya.
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B. A(E.S.C) – V - SEMESTER END EXAMINATION
Module – 7: PRACTICAL MARKETING
Time: 3 Hours Max
Marks: 75
SECTION - A
Answer any THREE Questions 3 x 15 =45 M
1. Define Marketing? Explain the scope and importance Marketing?
2. Explain the functions of Marketing?
3. What are the bases of Market segmentation?
4. What is meant by product life cycle? Explain the stages of product life cycle?
5. What is Product? Explain the new Product Planning Process?
SECTION - B
Answer any FOUR Questions from the following 4 x 5 = 20 M
6. Marketing - Mix?
7. Marketing vs Sales?
8. Consumer behavior theories?
9. Consumer products and Industrial products?
10. Market segmentation?
11. Significance of Packaging?
SECTION - C
Answer ALL Questions 10 x 2 = 20 M
12. Convenience products?
13. Brand Name?
14. Market promotion?
15. Distribution ?
16. Trade Mark?
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY
III B. A – VI - SEMESTER END EXAMINATION
Module - 9 :ADVANCED ACCOUNTANCY- 2
UNIT-I: Royalties Accounts-Account treatment in the book of both parties -
sub lease.
UNIT-II : Bank Accounts-profit and Loss Account-Balance sheet
UNIT-III : Insurance Accounts-general Insurance Final Accounts-Loss of
stock
UNIT-IV : Departmental Accounts-Basis of allocation of expenses.
Branch accounts-Types of branches-Accounting for dependent
branches
1.Main problem from insolvency Accounts.
2.main problem from company accounts
3.Main problem from Amalgamation
4.Main theory questions from amalgamation and company accounts..
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. A – VI - SEMESTER END EXAMINATION
Module - 9 :ADVANCED ACCOUNTANCY- 2
Time: 3 Hours Max
Marks: 75
SECTION – A
Answer any THREE Questions 3 x 15 =45 M
1. A owned certain patent rights. He granted a license to B to use such patent rights on royality
basis. The following are the relevant particulars/
Year I II III IV
V
Minimum Rent (Rs.) 1,750 2,000 2,250 2,500
2,500
Royality earned (Rs.) 1,500 1,800 1,900 2,750
2,600
The deficiency of any year is to be set off against the excess payable within the next two
years. Give journal entries in the books of A
2. From the following information prepare profit and loss account of Trinity Bank Ltd for the
year ended 31-3-2002
Interest on loans 26,00,000 Postage, Telegram 10,000
Interest on term deposits 27,00,000 Depreciation on Bank property 80,000
Discount on bills discounted 15,00,000
Commission and exchange 80,000 Interest on cash credits 22,00,000
Payments to employees 8,00,000 Interest on overdraft 15,00,000
Directors fees 50,000 Profit on sale of investments 6,00,000
Interest on savings deposits 7,00,000 Auditors fees 40,000
Rent on taxes 1,60,000 Income on Investments 2,00,000
Printing and Stationary 30,000
P & L Account balance 50,00,000
(1-4-2001)
Other information:
1. Bad debts to be written off amounted to Rs. 4,00,000
2. Provision for Taxation is to be made at 50%
3. From the following particulars relating to Delhi Branch for the year 31st March, 2001.
Prepare the branch account to find out profit according to debtors system
Rs.
Stock at Branch 1-4-2000 58,000
Debtors at Branch 1-4-2000 14,700
Petty cash (1-4-2000) 720
Goods sent to branch 3,29,400
Remittances from branch:
Cash sales 3,15,800
Debtors 1,37,900
Cash received from Debtors 1,40,400
Cash sent to branch for expenses:
Rent 12,000
Salaries 36,000
Petty cash 7,000
Stock at branch on 31st March, 2001 55,000
Petty cash at branch on 31st March, 2001 730
Goods returned by the branch 1,800
4. What are departmental accounts? Explain the differences between Branch Accounts and
Departmental accounts?
5. A fire occurred in the business premises of Hima Traders on 15th October, 2007. From the
following particulars as certain the loss of stock and prepare a claim for insurance.
Stock on 1-1-2006 30,600
Stock on 31-12-2006 27,000
Purchases from 1-1-2006 to 31-12-2006 1,22,000
Sales from 1-1-2006 to 31-12-2007 1,80,000
Purchases from 1-1-2007 to 14-10-2007 1,47,000
Sales from 1-1-2007 to 14-10-2007 1,50,000
The stocks were always valued at 90% of the cost.
The stock saved from fire was worth Rs. 18,000
The amount of policy was Rs. 63,000. There was average clause in the policy.
SECTION - B
Answer any FOUR Questions from the following 4 x 5 = 20 M
6. What are the important books maintained in the Bank?
7. Distinguish between General Insurance and Life Insurance?
8. What are various types of branches
9. Advantages of Departmental Accounting
10. Explain the terms Minimum Rent and Lessee
11. Average Clause
SECTION - C
Answer ALL Questions 10 x 2 = 20 M
12. Royality?
13. Statutory Reserve?
14. Revenue account?
15. Foreign Branch?
16. Inter Departmental Transfer?
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B. A(E.S.C) – VI - SEMESTER SYLLABUS
ELECTIVE-II
Module – 10: PRODUCT DEVELOPMENT AND MARKETING
------------------------------------------------------------------------------------------------------------------
Time: 3 Marks: 100 (75+25)
P.P.W: 5 (4+1)
UNIT - I: PRICE:
Importance, price as marketing mix; Factors influencing price determination of a
product / service; Discount and rebates.
Lab: Report on factors influencing price fixation for different products in
selected sectors in the recessionary period.
UNIT - II: DISTRIBUTION CHANNELS:
Distribution channels - concept and role; types of distribution channels; Factors
affecting choice of distribution channel; Retailer and wholesaler ;
UNIT - III: PHYSICAL DISTRIBUTION: Physical distribution of goods, Transportation ; Warehousing; Inventory control ;
Order Processing.
UNIT - IV: PROMOTION: Methods of promotion; Optimum promotion mix; Advertising media - their
relative merits and limitations.
Lab: Report on promotional mix for different FMCG products.
Blue Print
Units Name of the Topic Theory
Essay
15 M
Short
5 M
Very Short
2 M
1 PRICE 1 2 1
2 DISTRIBUTION CHANNELS 2 1 1
3 PHYSICAL DISTRIBUTION 1 1 2
4 PROMOTION 1 2 1
5.
SUGGESTED READINGS:
1. Philip Kotler: Marketing, Prentice Hall
2. William M. Pride and O.C Ferrell: Marketing; Houghton - Mafflin Boston
3. Stanton W.J., Etzel Michale. J.d Walker Bruce.J; Fundamentals of Marketing,
McGraw H
4. Lamb Charless W., Hair Joseph E., and McDaniala Carl: Principles of Marketing;
South Western Publishing, Cincinnati, Ohio.
5. Cravens David W, Hills Genrald E., Woodruff Robert B : Marketing Management:
Richard D. Irwin, Homewood, Illinois.
6. Kotler Philip and Armstrong Gary : Principles of Marketing; Prentice- Hall of lndia,
7. Fulmer RM : The New Marketing McMillan, New York
8. McCarthy J.E. Basic Marketing - a Managerial Approach; McGraw Hill, New York.
9. Cundiff, Edward W., and Stiu RR Basic Marketing - Concepts, Decisions and
Strategties; Prentice Hall, New Delhi
10. Bushkirk, Richard H : Principles of Marketing; Dryden Pren, Illinois.
11. S.A.Sherlekhar : Marketing Management, Himalaya.
GOVERNMENT COLLEGE(AUTONOMOUS),
RAJAHMUNDRY III B.A – VI - SEMESTER END EXAMINATION
Module – 30: PRODUCT DEVELOPMENT AND MARKETING
Time: 3 Hours Max Marks: 75
SECTION - A
Answer any THREE Questions 3 x 15 =45 M
1. Define Pricing and State its importance and Objectives?
2. What is Channel of Distribution? What are the factors which govern channel choice?
3. What is Advertising? What role it can play in an Developing Country?
4. What do you mean by physical distribution system? How is it related to the marketing
concept?
5. Explain the concept of Branding, Packing and Leabelling?
SECTION - B
Answer any FOUR Questions from the following 4 x 5 = 20 M
6. Whole Saler?
7. R.O.L. and Pricing?
8. Advertisement Copy?
9. Direct Channel of Distribution?
10. Angmmented Product?
11. Retailer and wholesaler?
SECTION - C
Answer ALL Questions 10 x 2 = 20 M
12. E-Marketing?
13. Consumerism?
14. Break Even Analysis?
15. Discount and rebates?
16. Show Rooms?
GENERAL ELECTIVES
GOVERNMENT COLLEGE (A) RAJAHMUNDRY
General Elective Course
TAX LAWS
Objectives of the Course:
o To understand the concepts of income tax
o To acquaint oneself with provisions relating to income tax
o To assess the income tax liability of an individual
UNIT-I: Introduction & Residential Status
Introduction – Basic concepts of income tax– Brief history of Income Tax- Legal
Frame Work- Scheme of Income Tax – definitions- Assessee - Assessement Year-
Previous Year- Person- Income- Residential Status (Problem)
UNIT-II: Incidence of Tax and Exempted Income
Income - Scope of Total Income - Types of Income- Indian Income- Foreign-
Income- Exempted incomes- Agriculture income- Incidence of Tax (Problem).
UNIT-III: Computation of Total Income Heads of Income – Income from salary (Problems) – Income from house property
(Problems) – Income from Business or Profession – Income from Capital gains –
Income from Other Sources- Assessment of Individuals.
References:
Saha .R. G – Income Tax , Himalaya Publishing House
Vinod K Singhania -Direct Taxes Law and Practice - Taxman Publisher
Bhagawathi Prasad- Direct taxes Law and Practice,
Gaur & Pradeep Kumar - Income Tax and Auditing -Kalyani Publisher
Malhotra -Income tax law and Practice
Blue Print:
Units Name of the Topic Problem Theory
Essay
10 M
Short
5 M
Essay
10 M
Short
5 M
1 Introduction and Residential Status 1 (Residential
Status)
-- 1 2
2 Incidence of Tax & Exempted
Incomes
1 (Incidence
Tax)
-- 1 2
3 Computation of Total Income 1 (Income from
Salary)
1 (Income from
House Property
1 1
GOVERNMENT COLLEGE(AUTONOMOUS), RAJAHMUNDRY
II - SEMESTER END EXAMINATION
GENERAL ELECTIVE
Module : TAX LAWS Model Question Paper
Time: 1½ Hours Max Marks:
50
SECTION – A
Answer any THREE of the Following. 3 X 10 = 30
Marks
1. Explain the brief history of income tax in India.
2. Mr. Raju leaves India for the first time on 10th June 2010 and come back on 1-6-2013. He
again leaves India on 15-7-2014 to come back on 1-3-2015. At present he is in India.
Determine his residential status for the assessment year 2015-16.
3. What is the present treatment of agriculture income?
4. The following are the details of income of Mr. Ramesh:
i. Share of income from business Rs. 20,000/-
ii. Income from Salary Rs. 3,95,000/-
iii. Agriculture income in Bangladesh Rs. 1,00,000/-
iv. Dividend received from Indian Company Rs. 10,000/-
v. Income earned from business in Pakistan but controlled from India Rs. 28,000/-
vi. Income accrued in India but received in America Rs. 97,000/-
vii. Share of income from a joint venture in India Rs. 16,000/-
Compute Mr. Ramesh taxable income if he is (a) Resident, (b) Not an Ordinary Resident
and (c) Non-resident
5. What is the total Income? Describe the various Heads of Income.
6. Calculate the taxable income from salary for the assessment year 2015-16 of Mr. Ranga.
Basic salary Rs. 32,000/- P.M
Dearness Allowance (Retirement benefit)Rs. 9,000/- P.M
Commission on sales Rs. 80,000/- P.A
Employers’ contribution to Provident Fund Rs. 5400/- P.M
House Rent Allowance Rs. 8,000/- P.M.
City compensation Allowance Rs. 1500/- P.M
Conveyance Allowance Rs. 2,000/-PM
Mobile phone bill paid by the employer Rs. 1800/- P.M
SECTION – B
Answer any FOUR of the Following. 4 X 5 = 20
Marks
7. Mr. Ratnam owns the house property about which the detailed information is given
below.
Annual Municipal Rental Value Rs. 24,000/-
Annual Fair rental Value Rs. 22,000/-
Annual Standard Rent Rs. 20,000/-
Annual Rent Received Rs. 30,000/-
Municipal Taxes Rs. 2,400/-
Interest paid on Housing Loan Rs. 39,000/-
8. Assessment year and Previous year
9. Assessee and Person
10. Indian Income
11. Describe any 5 fully exempted incomes from tax
12. Long term and Short term Capital Gains
GOVERNMENT COLLEGE(A)::RAJAHMAHENDRAVARAM
General Elective Course
BUSINESS COMMUNICATION SKILLS
Objectives of the Course
o To communicate effectively in speaking, reading and writing.
o To understanding the language of business terminology
o To develop oneself with effective communication skills
Unit- I:
Communication- Meaning, Importance, Communication Process, Approaches to
Communication, Methods or Forms of Communication
Unit-II:
Channels of communication-Formal and Informal Communication, Principles of
Communication, Tips to improve communication,
Communication Barriers, Precautions to overcome barriers.
Unit-III:
Organizational Communication, Listening Skills-Types of listening, Reasons for ineffective
listening, Guidelines for effective listening. Reading skills- Effective Reading Techniques.
Unit-IV:
Speaking Skills- Requirements for an effective speech, Principles of attention grabbing.
Presentation Skills- Planning a presentation, Techniques for effective presentation, Interpersonal
Skills.
Unit-V:
Letter writing- Types of letters, Essential Components and body language of letters.
Report writing-Types of Reports, Forms of Reports, Contents of Reports
Reference Books:
GOVERNMENT COLLEGE(A)::RAJAHMAHENDRAVARAM
General Elective Course- BUSINESS COMMUNICATION SKILLS
Model Question Paper
Section –A
Answer any THREE of the following 3 X 10 = 30 M
1. What is the Manning of Communication?. Discuss the various forms of communication
2. Discuss the precautions to overcome communication barriers
3. What precautions are to be taken for a careful and purposeful reading?.
4. What techniques are needed for effective presentation?.
5. What are the essential components of letters?.
6. Meaning of Report. Discuss various contents in the Report.
Section –B
Answer any FOUR of the following 4 X 5 = 20 M
7. Oral communication
8. Approaches to communication
9. Listening skills
10. Clues for Improving memory
11. Informal Communication
12. Planning a presentation
13. Forms of reports
14. Components of letter
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