dantuluri narayana raju college (autonomous) …

DANTULURI NARAYANA RAJU COLLEGE (AUTONOMOUS)

(A College with Potential for Excellence)

Bhimavaram, W.G.Dist, A.P

Teaching Plan for the Academic Year 2013-14

Department: Commerce Paper : BUSINESS ECONOMICS-IA Class: I B.Com (G) Semester: I

Month & No.

of Working

Days

Week

No. of

Periods

Per week

Topics to be covered Co-Curricular

Activity

July - 25

1 Week 5 Introduction: Economic and Non-economic activities-Circular flow of economic activity-Subject

matter of Economics-Definitions of Business Economic. Student seminar

2 Week 4 Nature and scope of Economics-Distinction between Economics and Business Economics Group discussion

3 Week 5 Business Economics and operations research-Deductive approaches-Reading of graphs-Concept of

slope.

4 Week 7 Business Economics and statistics-Business Economics and Econometrics- Role of Business

Economist-Micro and Macro Economics- Positive and normative Economics. Extension lecture

Aug - 22

1 Week 5 Inductive. Utility: Meaning-Cardinal and ordinal utility-Law’ of diminishing marginal utility- Law of

Equi-marginal utility-Consumer surplus-Engel curve.

2 Week 4 Demand: Meaning-Determinants of demand-Demand function-Individual and market demand-Law

of demand- Income effect and substitution effect Career opportunities

3 Week

CAT-I

4 Week 5 Shift in demand Vs movement along demand curve-Income demand-Cross demand Group discussion

Sept - 23

1 Week 4 Demand forecasting- elasticity of demand-Price elasticity

2 Week 4 Meaning and measurement-Price elasticity and total revenue- A firm-Income elasticity

3 Week 4 Classification of goods based on income elasticity- Cross elasticity -Classification of goods into

substitutes and complements.

personality

development

4 Week

CAT-II

Oct- 19

1 Week 4 Production: Meaning-Factors of production-Production function

2 Week 4 Distribution between Short run and Long-run production with one variable input

3 Week Semester-end Examinations

4 Week

Nov- 09 1 Week

Semester-end Examinations 2 Week

Signature of the Lecturer Signature of the HOD Signature of the Principal

DANTULURI NARAYANA RAJU COLLEGE (AUTONOMOUS) (A College with Potential for Excellence)



Department: Commerce Paper: BUSINESS ECONOMICS-IB Class: I B.Com (G) Semester: II

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Activity

Nov - 13

3 Week 5

SUPPLY, MARKET EQUILIBRIUM, REVENUE AND COSTS: Supply-Law of supply-

Determinants of supply-Market equilibrium-Cost of Production-Cost function-Short-run total and

average

Quiz

4 Week 7 Costs-Long-run total and average costs-Revenue concepts-Revenue curves under perfect competition

and imperfect competition-Break-Even analysis.

Group discussion

Dec - 23

1 Week 5 MARKET STRUCTURE: Meaning and classification of markets-Perfect competition-

Characteristics-Equilibrium price-Profit maximizing output in the short-run and long-run-

2 Week 4 Monopoly-Characteristics, profit maximizing in the short-run and long-run-Defects of monopoly-

Monopolistic competition - Characteristics , Product differentiation

Student seminar

3 Week 5 Profit maximizing price and output in the short-run and long-run-Oligopoly.

4 Week 4 Characteristics-Price rigidity-The Kinked demand curve. Group discussion

Jan - 18

1 Week 5 DISTRIBUTION AND FACTOR PRICING: Marginal productivity theory of Distribution Extension lecture

2 Week CAT-I

4 Week 7 Theories of Rent-Theories of Wages-Theories of Interest-Theories of Profit. Career opportunities

Feb - 21

1 Week 5 NATIONAL INCOME, TRADE CYCLES AND INTERNATIONAL TRADE: National Income

2 Week 3 Definition, concepts, measurement-Fiscal deficit-Economics systems Group discussion

3 Week 5 Free market, socialism and mixed economy

4 Week 5 Concepts of economic Liberalization, Privatization, and Globalization-WTO-Objective, agreements

and functions

Personality

development

Mar - 24

1 Week CAT-II

2 Week 5 Trade cycles-Meaning-Phases, consequences, remedies-International trade-Balance of Payments.


4 Week






Department: Commerce Paper: FINANCIAL ACCOUNTING-IA Class: I B.Com (G&VOC) Semester: I

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Activity

July - 25

1 Week 5

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

2 Week 4 Accounting concepts and conventions. ACCOUNTING PROCESS-Accounting cycle-Accounting

equation- Classification of accounts-rules of double entry book keeping. Group discussion

3 Week 5 Identification of financial transactions- Journalizing –Posting to Ledgers, Balancing of Ledger

Accounts- computerized Accounting: Meaning and Features.

4 Week 7 Advantages and disadvantages of computerized Accounting Creating of an Organization - Grouping

of accounts – Creation of Accounts –units of measurement-stock items. Extension lecture

Aug - 22

1 Week 5

SUBSIDIARY BOOKS AND BANK RECONCILIATION STATEMENT: Sub Division of Journal-

Preparation of Subsidiary Books including different types of cash books- simple cashbook, cashbook

with cash and discount columns, cashbook with cash.

2 Week 4 Discount and bank columns, cashbook with cash and bank columns and petty cash book. Career opportunities

3 Week

CAT-I

4 Week 5 SUBSIDIARY BOOKS AND BANK RECONCILIATION STATEMENT: Preparation of sales register,

purchase register, debit note register, credit note register Group discussion

Sept - 23

1 Week 4 Different cash books including interest and discount transactions using computers.

2 Week 4 Bank Reconciliation Statement- Need - Reasons for difference between cash book and pass book

balances - problems on favourable and over draft balances

personality

development

3 Week 4 TRIAL BALANCE, FINAL ACCOUNTS: Trial Balance: meaning, objectives, methods of preparation-

Final Accounts: Meaning, features, uses and preparation of Manufacturing.

4 Week

CAT-II

Oct- 19

1 Week 4 Trading Account, Profit & Loss Account and Balance Sheet-Adjusting and Closing entries.

2 Week 4 Preparation of trial balance, trading, profit and loss account.


4 Week

Nov- 09 1 Week







Department: Commerce Paper: FINANCIAL ACCOUNTING-IB Class: I B.Com (G&VOC) Semester: II

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Activity

Nov - 13 3 Week 5

RECTIFICATION OF ERRORS: Errors and their Rectification - Types of Errors - Rectification

before and after preparations of final Accounts -

Quiz

4 Week 7 Suspense Account- Effect of Errors on Profit. Rectification of errors using computer Group discussion

Dec - 23

1 Week 5 CONSIGNMENT AND JOINT VENTURES: Consignment - Features, Terms used Proforma

invoice Account sale Delcredere commission

2 Week 4 Accounting treatment in the books of the consignor and the consignee Student seminar

3 Week 5 Valuation of consignment stock - Normal and abnormal Loss

4 Week 4 Invoice of goods at a price higher than the cost price. Group discussion

Jan - 18

1 Week 5 JOINT VENTURES: features-difference between joint venture and consignment, Accounting

Procedure Methods of keeping records for Joint venture accounts

Extension lecture

2 Week CAT-I

4 Week 7 Method of recording in co ventures books-separate set of books method. Career opportunities

Feb - 21

1 Week 5 DEPRECIATION - PROVISIONS AND RESERVES: Meaning of Depreciation - Causes- objects of

providing for depreciation -Factors affecting depreciation.

personality

development

2 Week 3 Accounting Treatment- Methods of providing depreciation - Straight line method

3 Week 5 Diminishing Balance Method. Provisions and Reserves.

4 Week 5 Reserve Fund.

Mar - 24

1 Week CAT-II

2 Week 5 Different Types of Provisions and Reserves. Group discussion


4 Week





Department : Commerce Paper : BUSINESS ORGANIZATION AND MANAGEMENT-IA Class: I B.Com(G&VOC) Semester: I

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Activity

July - 25

1 Week 5

FUNDAMENTAL CONCEPTS: Concepts of business, trade, industry and commerce- Business –

features of business, Trade – Classification- Aids to Trade – Industry- Classification – Commerce

Relationship between trade, industry and commerce

Student seminar

2 Week 4 Business Organization-Concept- – Functions of Business Entrepreneur: Meaning-Characteristics of

Entrepreneurs – Types of Entrepreneurs. Group discussion

3 Week 5 Functions of an entrepreneur - Sources of finance –Long Term-Short Term.

4 Week 7 FORMS OF ORGANIZATION, SOLE PROPRIETORSHIP, PARTNERSHIP AND JOINT HINDU

FAMILY: Business Organization – Forms of Business Organization. Extension lecture

Aug - 22

1 Week 5 Classification – Factors influencing the choice of suitable form of organization. Sole Proprietorship -

Meaning Characteristics – Advantages and disadvantages – suitability.

2 Week 4 PARTNERSHIP – Meaning –Characteristics –Kinds of partners- Registration of partnership-

Partnership deed Rights and obligations of partners. Career opportunities

3 Week

CAT-I

4 Week 5 Joint Hindu Family Business- Characteristics – Advantages and limitations. Group discussion

Sept - 23

1 Week 4 JOINT STOCK COMPANY: Meaning- Characteristics-Advantages - Kinds of Companies.

2 Week 4 Difference between private and public companies –Promotion of A Company

3 Week 4 Promotion -Stages-Promoters –Characteristics –Registration –Capital subscription.

4 Week

CAT-II

Oct- 19

1 Week 4 JOINT STOCK COMPANY Commencement of Business – Preparation of Important documents –

Memorandum of Association – Significance – Clauses

personality

development

2 Week 4 Articles of Association – Contents –– Prospectus – Contents – Statement in lieu of Prospectus. Group discussion


4 Week

Nov- 09 1 Week






Department: Commerce Paper: BUSINESS ORGANIZATION AND MANAGEMENT-IB Class: I B.Com (G&VOC) Semester: II

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Activity

Nov - 13

3 Week 5 MANAGEMENT, PLANNING AND DECISION MAKING Management- Meaning – Significance-

Management Vs Administration – Functions of management – Levels of Management .

Quiz

4 Week 7 Skills of management Leadership-Leader Vs Manager-Traits of successful Leaders- Scientific

Management – features- Fayol’s Principles of Management.

Group discussion

Dec - 23

1 Week 5 PLANNING – Meaning – Significance –Types of Plans – Decision making

2 Week 4 Steps in Process Decision making process. Student seminar

3 Week 5 Lab Work: The students are expected to prepare a small note of the skills of management.

4 Week 4 required to manage the organization of their choice. Group discussion

Jan - 18

1 Week 5 ORGANIZING: Organizing-meaning-Organization -Features -the process of organization Extension lecture

2 Week CAT-I

4 Week 7 Principles of organization- Elements of organizations –organization chart. Career opportunities

Feb - 21

1 Week 5 Delegation of authority – meaning - Elements – Principles – Types

2 Week 3 Difficulties in delegation – Guidelines for making delegation effective.

3 Week 5 CENTRALIZATION – Decentralization –Meaning – Differences between delegating and

decentralization

personality

development

4 Week 5 Lab Work: The students are expected to go through the organization structures of a few

Mar - 24

1 Week CAT-II

2 Week 5 Organizations and prepare an organization structure for a small unit. Group discussion


4 Week





Department: Commerce Paper: FUNDAMENTALS OF INFORMATION AND TECHNOLOGY-IA Class: I B.Com (VOC) Semester: I

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Activity

July - 25

1 Week 5

INTRODUCTION TO COMPUTERS: Definition, Characteristics and limitations of computers -

Elements of Computers - Hardware - CPU - Primary and Secondary memory- Input and Output

devices. IT enabled services

2 Week 4 BPO, KPO, Call centres . MODERN COMMUNICATIONS: (Concepts only) – communications-

FAX, Voice mail, and information services – E Mail. Group discussion

3 Week 5 Creation of email id - group communication – Tele conferencing - Video conferencing – File

exchange – Bandwidth – Modem- Network Topologies.

4 Week 4 Network types LAN, MAN, WAN and their architecture- Dial up access Extension lecture

Aug - 22

1 Week 5 OPERATING SYSTEM AND WINDOWS: Operating Systems: Meaning, Definition, Functions and

Types of Operating Systems- Booting process.- Disk Operating System

2 Week 7 Internal and External Commands – Wild Card Characters – Computer Virus, Cryptology. Career opportunities

3 Week

CAT-I

4 Week 3 Windows operating system-Desktop, Start menu, Control panel, Windows accessories. Group discussion

Sept - 23

1 Week 5 MS OFFICE I : MS Word : Word Processing : Meaning and features of word processing –

Advantages and applications of word processing.

2 Week 5 Parts of MS Word application window- Toolbars – Creating, Saving and closing a document-

Opening and editing a document - Moving and copying text.

personality

development

3 Week 5 MS OFFICE I: Text and paragraph formatting, applying Bullets and Numbering

4 Week

CAT-II

Oct- 19

1 Week 5 Find and Replace -Insertion of Objects, Date and Time, Headers, Footers and Page Breaks -Auto

Correct-Spelling and Grammar checking-Graphics, Templates and wizards

2 Week 7 Mail Merge- Meaning, purpose and advantages – creating merged letters, mailing labels, envelops

and catalogs- Working with Tables – Format Painter.


4 Week

Nov- 09 1 Week







Department: Commerce Paper: FUNDAMENTALS OF INFORMATION AND TECHNOLOGY-IB Class: I B.Com (VOC) Semester: II

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Activity

Nov - 13

3 Week 5 MS EXCEL : Features of MS Excel – Spread sheet / worksheet, workbook, cell, cell pointer, cell

address etc., - Parts of MS Excel window

Quiz

4 Week 7 Saving, Opening and Closing workbook Insertion and deletion of worksheet – Entering and Editing

data in worksheet -cell range- Formatting -Auto Fill-Formulas and its advantages

Group discussion

Dec - 23

1 Week 5 References : Relative, absolute and mixed – Functions: Meaning and Advantages of functions,

different types of functions available in Excel

2 Week 4 Templates –Charts – Graphs – Macros : Meaning and Advantages of macros, creation, editing and

deletion of macros

Student seminar

3 Week 5 MS ACCESS :- Data, Information, Database, File, Record, Fields- Features, advantages and

limitations of MS Access – Application of MS Access – parts of MS Access window.

4 Week 4 Tables, Forms, Queries and Reports -Data validity checks -(Theory with simple problems) Group discussion

Jan - 18

1 Week 5

MS POWERPOINT :- Features, advantages and application of Ms Power point – Parts of MS

Power point window – Menus and Tool bars – Creating presentations through Auto content wizard,

Templates and manually – slide show – saving, opening and closing a Presentation

Extension lecture

2 Week CAT-I

4 Week 7 Inserting, editing and deleting slides –Types of slides - Slide Views- Formatting –Insertion of

Objects and Charts in slides- Custom Animation and Transition ..

Career opportunities

Feb - 21

1 Week 5 Multimedia:- Meaning, purpose, Usage and application – Images, Graphics, sounds and music –

Video presentation devices – Multimedia on web

2 Week 3 INTERNET & E COMMERC EServices available on internet - WWW - ISP.E commerce : Meaning

,advantages and limitations, applications of E commerce - trading stocks online,

personality

development

3 Week 5 ordering products / journals / books etc., online, travel and tourism services, employment)

4 Week 5 Placement and job market, internet banking, auctions, online publishing, advertising. Group discussion

Mar - 24

1 Week CAT-II

2 Week 5 Online payment system. (Including practicals).


4 Week






Department : Commerce Paper : PRINCIPALS OF MARKETING Class: III B.Com(G) Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week

Topics to be covered Co-Curricular Activity

June - 22

1 Week 5 Introduction: Nature and scope of marketing:. Quiz

2 Week 4 Importance of Marketing as a business function

3 Week 5 Importance of marketing in India context, Group discussion

4 Week 5 Marketing concepts – Selling vs. Marketing: Student seminar

July - 25

1 Week 5 Marketing mix: Marketing environment.

2 Week 4 Unit-II:CONSUMER BEHAVIOUR AND MARKET SEGMENTATION: Nature Group discussion

3 Week 5 Scope and signification of consumer behaviour theories

4 Week 7 MARKET SEGMENTATION Extension lecture

Aug - 22

1 Week 5 Market segmentation concept and importance

2 Week

CAT-I Career opportunities

3 Week 3 Bases for marketing segmentation, Product

4 Week 6 Concept of product. Group discussion

Sept - 23

1 Week 5 Types of products

2 Week 4 New product development: packing role and function, personality development

3 Week 5 product development, packing role and function

4 Week 5 Brand name and trademark after sales services

Oct- 19

1 Week 4 Product life cycle concept

2 Week

CAT-II


4 Week

Nov- 09 1 Week







Department: Commerce Paper: PRINCIPALS OF MARKETING Class: III B.Com (G) Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13 3 Week 5 PRICE: Importance, price as marketing mix Quiz

4 Week 7 Factors influence price determination of a product Group discussion

Dec - 23

1 Week 5 Service discount and rebates.

2 Week 5 DISTRUBITON CHANELS AND PHSYICAL DISTRUBITION Student seminar

3 Week 5 Distribution channels concept and role

4 Week 5 Types of distribution channels: Group discussion

Jan - 18

1 Week 5 Factors affecting choice of distribution channel: Extension lecture

3 Week CAT-I

4 Week 7 RETAILER AND WHOLESALER physical distribution of goods Transportation: Ware-

house Inventory control


Feb - 21

1 Week 5 Order Processing

2 Week 4 PROMOTION Group discussion

3 Week CAT-II

4 Week 5 Methods of promotion:

Mar - 24

1 Week 5 Optimum promotion max personality development

2 Week 5 Advertising media their related merits and limitation.


4 Week






Department : Commerce Paper : RURAL MARKETING Class: III B.Com(G) Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 22

1 Week 5 RURAL MARKETING Quiz

2 Week 4 Definition of Rural area Importance of rural marketing

3 Week 5 Nature and scope of rural marketing. Group discussion

4 Week 5 Size of rural market Student seminar

July - 25

1 Week 5 Designation between Rural and Urban Marketing

2 Week 4 RURAL MARKETING AND ENVIRONMENT Group discussion

3 Week 5 Geographical.

4 Week 7 Scio-culture and infrastructure factors. Extension lecture

Aug - 22

1 Week 5 Factors influencing Rural Marketing operations

2 Week


3 Week 3 RURAL CONSUMER Characteristics,

4 Week 6 product and brand awareness in rural marketing Group discussion

Sept - 23

1 Week 5 product and brand awareness in rural marketing

2 Week 4 Attitude and Behaviour personality development

3 Week 5 Buying patterns

4 Week 5 Segmenting rural markets. Buying patterns and influences:

Oct- 19

1 Week 4 Segmenting rural markets.

2 Week

CAT-II


4 Week

Nov- 09 1 Week



DANTULURI NARAYANA RAJU COLLEGE(AUTONOMOUS)




Department :Commerce Paper : RURAL MARKETING Class: III B.Com(G) Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13 3 Week 5 Rural marketing strategies Quiz

4 Week 7 Product planning for rural marketing Group discussion

Dec - 23

1 Week 5 Quality and size

2 Week 5 Packaging Student seminar

3 Week 5 Branding

4 Week 5 Branding decision Group discussion

Jan - 18

1 Week 5 Pricing, Pricing decision Extension lecture

3 Week CAT-I

4 Week 7 Promotion in rural markets ,Distribution in rural markets Career opportunities

Feb - 21

1 Week 5 Media

2 Week 4 Advertising copy decision Group discussion

3 Week CAT-II

4 Week 5 Distribution channels

Mar - 24

1 Week 5 Distribution channels personality development

2 Week 5 Logistics in rural markets


4 Week






Department : Commerce Paper : COST AND MANAGEMENT ACCOUNTING Class: III B.Com(G&VOC) Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 22

1 Week 5 Cost Accounting: Definition, features, objectives, functions, scope, advantages, limitations Quiz

2 Week 4 Management Accounting: definitions, features, objectives, functions, scope, advantages

3 Week 5 Limitations. Relationship between cost, management and financial accounting. Group discussion

4 Week 5 Cost, Concepts: cost classification-preparation of cost sheet. Relationship of costing

department with other departments. Student seminar

July - 25

1 Week 5 ELEMENTS OF COSTS. Material cost: direct and indirect material cost.

2 Week 4 Inventory control techniques-stop levels, EOQ, ABC analysis. Group discussion

3 Week 5 Issue of materials to production – pricing methods.

4 Week 7 ELEMENTS OF COSTS FIFO, LIFO with base stock average methods. Extension lecture

Aug - 22

1 Week 5 Labour cost: Direct and indirect labour cost - methods of payment of wages including

incentive plans, Halsey and Rowan plans, Tailors piece Rate method.

2 Week


3 Week 3 Overheads: features, classifications, methods of allocation and apportionment of

overheads.

4 Week 6 METHODS OF COSTING. Single or output costing Group discussion

Sept - 23

1 Week 5 Job and contract costing

2 Week 4 Features, costing process.- computation of cost personality development

3 Week 5 FINANCIAL STATEMENT ANALYASIS Financial statements

4 Week 5 Meaning, Features, limitations. Need for Objectives,

Oct- 19

1 Week 4 Methods and techniques of analysis

2 Week

CAT-II


4 Week

Nov- 09 1 Week







Department: Commerce Paper: COST AND MANAGEMENT ACCOUNTING Class: III B.Com (G&VOC) Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods Per

week


Nov - 13

3 Week 5 PROCESS COSTING :Process costing: features, treatments of normal and abnormal

losses.

Quiz

4 Week 7 Preparation of process cost accounts (excluding equivalent products and inter process

profits)

Group discussion

Dec - 23

1 Week 5 COSTING TECHNIQUES FOR DECISSION MAKING Budgetary control

2 Week 5 Fixed, Fixable Budget Marginal costing Student seminar

3 Week 5 Break even Analysis Standard costing

4 Week 5 Material and labour variances. Group discussion

Jan - 18

1 Week 5 FUNDS FLOW AND CASH FLOW ANALYSIS Extension lecture

3 Week CAT-1

4 Week 7 Funds flow Analysis and cash flow Analysis (As per AS-3) (Theory only) Career opportunities

Feb - 21

1 Week 5 RATIO ANALYSIS;

2 Week 4 Ratio Analysis. Group discussion

3 Week CAT-II

4 Week 5 Calculation of liquidity.

Mar - 24

1 Week 5 Solvency. personality development

2 Week 5 Inter preparation of ratios (Theory Only).


4 Week






Department: Commerce Paper : CORPORATE ACCOUNTING Class: III B.Com(G&VOC) Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 22

1 Week 5 ACCOUNTING STANDARDS – VALUATION OF GOODWILL AND SHARES: Accounting Standards

Quiz

2 Week 4 Need and importance – An overview of Indian Accounting Standards.

3 Week 5 Valuation of Goodwill-Need and methods. Group discussion

4 Week 5 Normal Profit method. Student seminar

July - 25

1 Week 5 ACCOUNTING STANDARDS – VALUATION OF GOODWILL AND SHARES Super Profits method

2 Week 4 Capitalisation method. Valuation of Shares Group discussion

3 Week 5 Need for valuation – Methods of valuation – Net Assets method

4 Week 7 Yield basis method – Fair Value method. Extension lecture

Aug - 22

1 Week 5 COMPANY FINAL ACCOUNTS – ISSUE OF BONUS SHARES AND PROFITS

PRIOR TO INCORPORATION.

2 Week


3 Week 3 Preparation of Final Accounts – Provisions relating to preparation of Final Accounts

4 Week 6 Profit and Loss Account and Balance Sheet – Preparation of Final Accounts using

computers. Group discussion

Sept - 23

1 Week 5 ISSUE OF BONUS SHARES – Provisions of Company’s Act and SEBI guidelines.

2 Week 4 Acquisition of Business and Profits prior to Incorporation, Accounting treatment. personality development

3 Week 5 GENERAL INSURANCE COMPANIES :

4 Week 5 Preparation of Final Accounts with special reference to Fire Insurance

Oct- 19

1 Week 4 (Problems on Fire Insurance claims) & Marine Insurance (Theory only)

2 Week

CAT-II


4 Week

Nov- 09 1 Week







Department: Commerce Paper: CORPORATE ACCOUNTING Class: III B.Com (G&VOC) Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13

3 Week 5 AMALGAMATION AND INTERNAL RECONSTRUCTION Amalgamation – In the

nature of merger and purchase – Calculation of purchase consideration

Quiz

4 Week 7

Treatment in the books of transferor and transferee (as per accounting Standard 14,

excluding inter-company holdings) Recording of transaction relating to merges using

computers.

Group discussion

Dec - 23

1 Week 5 Internal Reconstruction – Accounting Treatment

2 Week 5 Preparation of final statements after reconstruction Student seminar

3 Week 5 Recording of transactions relating.

4 Week 5 Internal Reconstruction using computers. Group discussion

Jan - 18

1 Week 5 BANK ACCOUNTS Bank Accounts – Books and Registers to be maintained buy banks –

slip system of posting – rebate on bills disconnected

Extension lecture

3 Week CAT-I

4 Week 7 Schedule of advance – Nonperforming assets - legal provision relating to Preparation of

final accounts –preparation of bank final Accounts using computers


Feb - 21

1 Week 5 ACCOUNTS OF INSURANCE COMPANIES

2 Week 4 Life Insurance Companies – Preparation of Revenue Accounts, Profit and Loss account, Group discussion

3 Week CAT-II

4 Week 5 Balance Sheet and Valuation Balance Sheet.

Mar - 24

1 Week 5 General insurance Companies. personality development

2 Week 5 Preparation of final accounts.


4 Week






Department: Commerce Paper: BUSINESS LAWS Class: III B.Com (G&VOC) Semester: V

Month & No. of

Working Days Week

No. of

Periods

Per week


June - 22

1 Week 5 CONTRACT ACT Agreement and Contract: Definition and Meaning Quiz

2 Week 4 Essentials of a valid contract- types of contracts .Offer and Acceptance.

3 Week 5 Definition- Essentials of a valid offer and acceptance. Group discussion

4 Week 5 Communication and revocation of offer and acceptance. Student seminar

July - 25

1 Week 5 CONTRACT ACT Consideration :Definition and importance

2 Week 4 Essential of valid consideration –the Doctrines of ‘ Stranger to Contact Group discussion

3 Week 5 No’ Consideration – No Contract – Capacity to contract

4 Week 7 Special rules regarding minor‘s argument. Extension lecture

Aug - 22

1 Week 5 CONTRACT ACT :Consent: Free consent

2 Week


3 Week 3 Flaw in consent: Coercion-Undue influence

4 Week 6 Fraud-Misrepresentation and Mistake .for breach of a contract Group discussion

Sept - 23

1 Week 5 DISCHARGE OF A CONTRACT :Legality of object and consideration:- illegal and

immoral agreements

2 Week 4 Arguments opposed. to public policy .Agreement expressly declared to be void personality development

3 Week 5 Wagering agreements and contingent contacts.

4 Week 5 DISCHARGE OF A CONTRACT: Discharge of a contact various modes of discharge of a

contract.

Oct- 19

1 Week 4 Performance of a contacts .Breach of a contract – Types –remedies

2 Week

CAT-II


4 Week

Nov- 09 1 Week






Department: Commerce Paper: BUSINESS LAWS Class: III B.Com (G&VOC) Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13

3 Week 5

SALE OF GOODS ACT: Contact 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. Rights of an unpaid seller.

Quiz

4 Week 7 Conditions and Warranties – Meaning and distinction express and implied condition and

Warranties – sale by non-owners –auction sale.

Group discussion

Dec - 23

1 Week 5 CONSUMER PROTECTION ACT AND INTELLECTUAL PROPERTY RIGHTS.

Definition of the terms consumer, unfair trade practices, restrictive trade practices

2 Week 5 Complainant rights of consumers – consumer protection councils Student seminar

3 Week 5 A consumer redresses agencies – penalties for violation.


Intellectual property Rights : Meaning - Need and objectives

Group discussion

Jan - 18

1 Week 5 Meaning of the terms industrial property, literary property copy right, patents, trademarks,

trade names, industrial design, geographical indication.

Extension lecture

3 Week CAT-I

4 Week 7 Information technology Act 2000: aims and objectives – a brief overview of the Act. Career opportunities

Feb - 21

1 Week 5 COMPANY LAW Doctrine of ultra vires and its effects – doctrine of constructive notice-

doctrine of indoor management

2 Week 4 Exceptions. Management of companies – directors- qualification-disqualification-

appointment – removal –rights duties

Group discussion

3 Week CAT-II

4 Week 5 Company-meetings and resolution – appointment of a company secretary.

Mar - 24

1 Week 5 Winding up of companies –supervision of the court – dissolution. personality development

2 Week 5 various modes- compulsory, winding up-powers and duties of official liquidator –members

and creditors voluntary winding up-Winding up subject


4 Week





Department: Commerce Paper AUDITING Class: III B.Com(G&VOC) Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 22

1 Week 5 INTRODUCTION TO AUDITING: Auditing- Meaning – Definition – Evolution –

Objectives

2 Week 4 Importance. Types of audit: Based on ownership Proprietorship, Quiz

3 Week 5 Partnership, Companies, Trust,

4 Week 5 Cooperate Societies, Government Departments. Group discussion

July - 25

1 Week 5 Types of audit: –Based on time (Interim, Final, Continuous, Balance Sheet) Student seminar

2 Week 4 Based on Objectives Independent,

3 Week 5 Financial, Internal, Cost, Tax. Group discussion

4 Week 7 Government, Secretarial.

Aug - 22

1 Week 5 PLANNING OF AUDIT AND CONTROL Auditor: Qualification and disqualifications –

Qualities. Extension lecture

2 Week CAT-I

3 Week 3 Appointment and Reappointment – Remuneration –Removal . Career opportunities

4 Week 6 Rights – Duties – Liabilities.

Sept - 23

1 Week 5 AUDIT PLANNING : Engagement letter – Audit Programmer Group discussion

2 Week 4 Audit note book – Audit papers.

3 Week 5 Audit Work book – Audit content – Audit markings. personality development

4 Week 5 INTERNAL CHECK – Internal control - ( Sales – Purchase –Fixed assets – Cash Bank-

Pay Roll ) –

Oct- 19

1 Week 4 Accounting Controls and Sampling in Audit.

2 Week CAT-II


4 Week

Nov- 09 1 Week







Department: Commerce Paper : AUDITING Class: III B.Com(G&VOC) Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13

3 Week 5 VOUCHING AND AUDIT OF FINANCIAL STATEMENTS Vouching: Meaning –

Vouching of cash and trading transaction – Investigation.

Quiz

4 Week 7 Verification and valuation of assets and liabilities – Differences between vouching,

investigation, verification and valuation.

Group discussion

Dec - 23

1 Week 5 AUDIT OF FINANCIAL STATEMENTS: Receipts – Payments – Sales – Purchases.

2 Week 5 Fixed assets – Investments – Personal Ledger – inventories. Student seminar

3 Week 5 Capital and Reserves – Other assets.

4 Week 5 Other Liabilities. Group discussion

Jan - 18

1 Week 5 AUDIT OF INSTITUTIONS Audit of Institutions: Partnership- Manufacturing and other

Companies.

Extension lecture

3 Week CAT-I

4 Week 7 Non- Trading concerns. Audit Report: Contents – Preparation of audit report . Career opportunities

Feb - 21

1 Week 5 Fair report – Qualified report

2 Week 4 REPORT WRITING Business Correspondence and Report Writing. Group discussion

3 Week CAT-II

4 Week 5 Basic Principals.

Mar - 24

1 Week 5 Business letters. Business Reports: personality development

2 Week 5 Structure- Preparation of Routine reports and Special reports

3 Week 5 Semester-end Examinations

4 Week






Department: Commerce Paper: COMPUTER APPLICATIONS IN BANKING Class: III B.Com(VOC) Semester: V

Month & No. of

Working Days Week

No. of

Periods

Per week


June - 22

1 Week 5 Unit-1 Introduction Quiz

2 Week 4 Computers and

3 Week 5 Commercial World Group discussion

4 Week 5 Principles of computer science Student seminar

July - 25

1 Week 5 With reference to banking operations

2 Week 4 Different approaches to Mechanizations Group discussion

3 Week 5 Security information systems

4 Week 7 Audit of computerized banking systems. Extension lecture

Aug - 22

1 Week 5 Unit-II: Banking reconciliation :

2 Week


3 Week 3 Approaches to bank

4 Week 6 Computerization computers in banks Group discussion

Sept - 23

1 Week 5 Indian experiment process for withdrawing-

2 Week 4 Cash teller Machines at bank counters ATMs in India. personality development

3 Week 5 Unit-III: Electronic Commerce –The emerging trends- Internet as a network.

4 Week 5 Unit-IV: WWW consumer Oriented Electronic commerce-

Oct- 19

1 Week 4 Electronic payment systems Advertising and Marketing to the Interest Software agents.

2 Week

CAT-II


4 Week

Nov- 09 1 Week






Department: Commerce Paper : Computer Applications in Banking Class: III B.Com(VOC) Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13 3 Week 5 Unit-1: Home Banking-Telephone banking-Computerized corporate banking- Quiz

4 Week 7 Electric funds transfer-Importance of cheques clearing magnetic ink character. Group discussion

Dec - 23

1 Week 5 Unit-II: Reconciliation (MICR) Optical character Recognition (OCR)

2 Week 5 Optical Mark Recognition (OMR) Student seminar

3 Week 5 Computer output to Microphone (COM)Facsimile

4 Week 5 Transformation. Group discussion

Jan - 18

1 Week 5 Unit-III: Inter branch reconciliation –uses in foreign exchanges-Documentation handling

Systems –Cheque sorting and balancing systems (MICR arid OCK, etc)

Extension lecture

3 Week CAT-I

4 Week 7 Document storage and retired systems (Micro films, etc) Career opportunities

Feb - 21

1 Week 5 Documentation Transmission systems (Fax etc.)

2 Week 4 Unit-IV: Cash management system in banks Group discussion

3 Week CAT-II

4 Week 5 Investment management systems

Mar - 24

1 Week 5 Statistical analysis transmission personality development

2 Week 5 Magnetic Stripe.


4 Week






Department: Commerce Paper: ACCOUNTING SOFTWARE APPLICATIONS Class: III B.Com (VOC) Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 22

1 Week 5 Unit:1 Accounting software package

2 Week 4 Concept and Scope Quiz

3 Week 5 Feature of a good Software package

4 Week 5 selection of software package (Theory only) Group discussion

July - 25

1 Week 5 Unit-II: Accounting Application of Spreadsheet-Budgeting Student seminar

2 Week 4 Preparation of Cash Budget-

3 Week 5 Preparation of production Budget- Group discussion

4 Week 7 preparation of flexible Budget(Theory and practical)

Aug - 22

1 Week 5 Unit-III: Budgetary control reports through Spreadsheet-(Requirements for a successful Extension lecture

2 Week CAT-I

3 Week 3 Budgetary Control system Career opportunities

4 Week 6 Advantages and Limitations of Budgetary Control(Theory only)

Sept - 23

1 Week 5 Unit-IV: Spreadsheet: Applications of Spreadsheet Group discussion

2 Week 4 Pricing decisions

3 Week 5 Special Order Pricing personality development

4 Week 5 Product Addition or Deletion- Make or Buy decisions

Oct- 19

1 Week 4 Decision on Plant Shutdown.(Theory and Practical)

2 Week CAT-II


4 Week

Nov- 09 1 Week







Department: Commerce Paper: ACCOUNTING SOFTWARE APPLICATIONS Class: III B.Com(VOC) Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13

3 Week 5 Unit: I: Spreadsheet Applications in Capital Budgeting – Discounted Cash Method of

Evaluating proposals- Internal Rate of Return- net present value method-using

Quiz

4 Week 7 Probabilities to quantity risk –risk adjusted IRR and NV computation of Excel

worksheet(Theory and Practical)

Group discussion

Dec - 23

1 Week 5 Unit-II: Practical Exposure to a Selected Financial Accounting package

2 Week 5 Installation- Accounting Head Definition Voucher entry Ledger Selection Student seminar

3 Week 5 Display of Profit and Loss Account and Balance Sheet-

4 Week 5 Pricing Reports (Theory and Practical) Group discussion

Jan - 18

1 Week 5 Unit:III: Electronic Commerce’s-Business and E-Commerce Extension lecture

3 Week CAT-I

4 Week 7 Definitions-Features of E-Commerce -Need for E-Commerce Career opportunities

Feb - 21

1 Week 5 Parties to E-commerce transactions)(Theory only)

2 Week 4 Unit:IV: Worldwide Web Architecture Group discussion

3 Week CAT-II

4 Week 5 Importance of Internet Shopping over the Internet

Mar - 24

1 Week 5 Essentials requirements in designing a good website personality development

2 Week 5 Inter Organizational E-commerce (Theory only)


4 Week






Department: Commerce Paper : FINANCIAL ACCOUNTING - II Class: II B.Com(G&VOC) Semester: III

Month & No. of

Working Days Week

No. of

Periods

Per week


June - 24

1 Week 5 SINGLE ENTRY: Single Entry Features. Quiz

2 Week 4 Books and accounts maintained.

3 Week 5 Recording of transactions. Group discussion

4 Week 5 Ascertainment of Profit. Student seminar

July - 25

1 Week 5 HIRE PURCHASE SYSTEM: Hire Purchase System

2 Week 4 Features –Accounting Treatment in the Books of Hire Purchaser and Group discussion

3 Week 5 Hire Vendor - Default and Repossession

4 Week 7 INSTALLMENT PURCHASE SYSTEM: Installment Purchase System. Extension lecture

Aug - 24

1 Week 5 Difference between Hire purchase.

2 Week


3 Week 3 Instalment purchase systems.

4 Week 6 Accounting Treatment in the books of Purchaser and Vendor. Group discussion

Sept - 21

1 Week 5 BRANCH ACCOUNTS: Branch Accounts features-Books of accounts- methods of

accounting of dependent branches

2 Week 4 Debtors System, Stock and debtors system personality development

3 Week 5 Recording of transaction relating to branch accounts using computers

4 Week 5 DEPARTMENTAL ACCOUNTS: Departmental Accounts need, features, Basis for

Allocation of Expenses, treatment of Inter -

Oct- 19 1 Week 4 Departmental Transfer at cost or Selling Price-Treatment of Expenses that cannot be

allocated – Preparation of departmental profit and loss.

2 Week

CAT-II


4 Week

Nov- 09 1 Week






Department: Commerce Paper: FINANCIAL ACCOUNTING - II Class: II B.Com (G&VOC) Semester: IV

Month & No. of

Working Days Week

No. of

Periods

Per week


Nov - 13

3 Week 5 Non-Profit Organizations: Non-Profit entities-Features of non-profit entities – Accounting

process-Preparation of summaries -Receipts and Payments Account meaning and

Quiz

4 Week 7 Special features-Procedure for preparation-uses and limitations. Income and

Expenditure Account- features- procedure for preparation- preparation of Balance Sheet

Group discussion

Dec - 23

1 Week 5 Partnership Accounts: Legal provisions in the absence of Partnership Deed.

2 Week 5 Fixed and Fluctuating Capitals Student seminar


4 Week 5 Accounting Treatment of Goodwill and Admission of a partner. Group discussion

Jan - 18

1 Week 5 Partnership Accounts: Accounting treatment of Retirement and Death of a Partner. Extension lecture

3 Week CAT-I

4 Week 7 Dissolution of Firm (Excluding Sale to Firm, Company and Amalgamation) –

Recording of partnership transaction and preparation of final accounts using computers.


Feb - 21

1 Week 5 Company Accounts: Issue of Shares at par, Premium and at Discount - Forfeiture

and Reissue of Shares-Rights issue (Theory Only)

2 Week 4 Recording of transactions relating to issue of shares using computers. Group discussion

3 Week CAT-II

4 Week 5 Issue and Redemption of Debentures - Redemption out of profits.

Mar - 24

1 Week 5 Sinking fund method. personality development

2 Week 5 Recording of transaction relating to issue and redemption of debentures using computers

Underwriting of Issue of Shares


4 Week






Department: Commerce Paper: BUSINESS STATISTICS Class: II B.Com (G&VOC) Semester:III

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 24

1 Week 5 Introduction: Meaning, definition, importance and limitations of statistics. Quiz

2 Week 4 Collection of data- Primary and Secondary data –(Sampling- Random-Non Random-

Census)- Schedule and questionnaire

3 Week 5 Frequency distribution –Tabulation Group discussion

4 Week 5 Diagrammatic and graphic presentation of data using Computers (Excel) Student seminar

July - 25

1 Week 5 Measures of Central Tendency :

2 Week 4 Definition Objectives and Characteristics of measures of Central Tendency Group discussion

3 Week 5 Types of Averages

4 Week 7 Arithmetic Mean, Geometric Mean Extension lecture

Aug - 24

1 Week 5 Measures of Central Tendency : Harmonic Mean, Median, Mode, Deciles,

2 Week


3 Week 3 Percentiles, Properties of averages and their applications.

4 Week 6 Calculation of averages using computers. Group discussion

Sept - 21

1 Week 5 Measures of dispersion and Skewness: Meaning, definitions, Properties of dispersion.

2 Week 4 Range-Quartile Deviation. personality development

3 Week 5 Mean Deviation-Standard Deviation- Coefficient of Variation.

4 Week 5 Skewness definition-Karl Pearson’s and Bowley’s Measures of skewness.

Oct- 19

1 Week 4 Normal Distribution Calculation of Dispersion and skewness using Computers.

2 Week

CAT-II


4 Week

Nov- 09 1 Week







Department: Commerce Paper: BUSINESS STATISTICS Class: II B.Com (G&VOC) Semester: IV

Month & No. of

Working Days Week

No. of

Periods

Per week


Nov - 13

3 Week 5 Measures of Relation: Meaning, definition and use of correlation – Types of correlation-

Karl Pearson’s correlation coefficient.

Quiz

4 Week 7 Spearman’s Rank correlation-probable error-Calculation of Correlation by Using

Computers.

Group discussion

Dec - 23

1 Week 5 Regression Analysis: - Meaning and utility of Regression analysis comparison between

correlation and Regression.

2 Week 5 Regression Equations. Student seminar

3 Week 5 Interpretation of Regression Co-efficient.

4 Week 5 Calculation of Regression by Using Computers. Group discussion

Jan - 18

1 Week 5 Analysis of Time Series & Index Numbers: Meaning and utility of time series Analysis-

Components of Time series.

Extension lecture

3 Week CAT-I

4 Week 7 Measurement of trend and Seasonal Variations – Utility of Decomposition of Time Series-

Decentralization of Data-Calculation of trend and seasonal variations using computers.


Feb - 21

1 Week 5 Index Numbers: - Meaning, Definition and Importance of Index Numbers-Methods of

Construction of Index Numbers.

2 Week 4 Price Index Numbers – Quantity Index Numbers –Tests of Adequacy of Index Numbers. Group discussion

3 Week CAT-II

4 Week 5 Deflating Index Numbers.

Mar - 24

1 Week 5 Cost of Index Numbers-Limitation of Index Numbers. personality development

2 Week 5 Calculation of index numbers using computers.


4 Week


DANTULURI NARAYANA RAJU COLLEGE(AUTONOMOUS) (A College with Potential for Excellence)



Department : Commerce Paper : FS & BI-IIA Class: II B.Com(G&VOC) Semester:III

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 24

1 Week 5 Introduction to Financial Services: a. Meaning of Financial Services, Structure of Indian Quiz

2 Week 4 System for the economic development Financial System Importance of Financial

3 Week 5 Definition of Bank, Functions of Commercial.(Financial and Banking system charts) Group discussion

4 Week 5 Banks and Reserve Bank of India.(Forms of various accounts and deposits) Student seminar

July - 25

1 Week 5 Banking Systems and its Regulation: a. Banking Systems –Branch banking, Unit

Banking, Correspondent banking, Deposit banking, Mixed banking .

2 Week 4 Investment banking .An overview of banking; Banking Sector Reforms with special

reference to Prudential Norms: Capital adequacy norms, Income recognition norms Group discussion

3 Week 5 Classification of assets & NPAs; Innovation in Banking-ATMs, E-Banking, Credit cards,

Online & Offshore Banking, Regional Rural banks, Cooperative banks, Micro Finance

4 Week 7 Priority Sector Lending, Indigenous banking, Role of NABARD, Development Financial

institutions – SFC,SIDBI. Financial Markets & Services: a. Indian Money Market Extension lecture

Aug - 24

1 Week 5 Characteristics, Structure, composition call and notice money, market, treasury bills

market, CDs, CPs, short term bill market, MMMFs , (CDs,CPs,Treasury Bills)

2 Week

CAT-I

3 Week 3 b. Indian capital market-composition and growth of primary and secondary markets,

4 Week 6 Differences between primary and secondary markets, Capital market reforms and NBFCs

in capital markets; Stock Exchanges, NSE, OTCEI, Online Trading and role of SEBI. Group discussion

Sept - 21

1 Week 5 Financial Markets & Services: Financial intermediaries and services: Merchant bankers,

Mutual funds, Leasing companies.

2 Week 4 Venture Capital Funds, Forfeiting, Loan Syndication, Factoring, Custodial Services, Career opportunities

3 Week 5 Depository Services and Depository- Financial intermediaries and services

4 Week 5 Merchant bankers, Mutual , Venture Capital Funds , Forfeiting personality development

Oct- 19

1 Week 4 Loan Syndication, Factoring, Custodial Services, Depository Services, and Depository

2 Week

CAT-II


4 Week

Nov- 09 1 Week






Department: Commerce Paper: FS & BI-IIB Class: II B.Com(G&VOC) Semester: IV

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13

3 Week 5

Banker and customer, loans and advances: 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

Quiz

4 Week 7 Duties and obligations of the banker.(Application forms for opening accounts, Cheque

Books, pass books, requisition slips for withdrawals and deposits, bank statements etc)

Group discussion

Dec - 23

1 Week 5

Banker and customer, loans and advances: b. Promissory Note and Bills of Exchange

and Cheque, differences between them, types of crossing the cheque, payment of cheque

and consequences of wrongful dishonour, collection of local and upcountry cheques,

2 Week 5 Responsibilities and liabilities of collecting banker and statutory protection to the

collecting banker. (Promissory notes, B/E, Crossed cheques-various modes).

Student seminar

3 Week 5 c. Types of loans and advances, principles of sound lending policies, credit appraisals of

various forms of loans and advances-

4 Week 5 Modes of creating charges- lien, pledge, mortgage and hypothecation (Documents required

for sanction of loans and advances).

Group discussion

Jan - 18

1 Week 5 Types of Insurance and its regulation: Definition/ Meaning of Insurance and

reinsurance, Principles of Insurance, kinds of Insurance.

Extension lecture

3 Week CAT-I

4 Week 7 Life Insurance: – Practical aspects of Life Insurance. Career opportunities

Feb - 21

1 Week 5 Procedure for issuing a life insurance policy, issue of duplicate policies.

2 Week 4 nomination, surrender value, policy loans, assignment, Group discussion

3 Week CAT-II

4 Week 5 Non Life Insurance:- Types of products and scope of Fire Insurance.

Mar - 24

1 Week 5 Marine Insurance, Health Insurance, Social Insurance and Rural Insurance. personality development

2 Week 5 Regulation of Insurance in India- Insurance Act,1938 and IRDA 1999.(Formats of types of

Non Life Insurance)


4 Week





Department: Commerce Paper: ‘C’ LANGUAGE Class: II B.Com (VOC) Semester: III

Month & No. of

Working Days Week

No. of

Periods Per

week


June - 24

1 Week 5

INTRODUCTION TO C : Introduction – Historical development of C – Where C stands –

Various stages in compilation of C programs – Characteristics of C – Uses of C – A very simple

program - The form of a C program- Introduction to Fundamentals

Quiz

2 Week 4 Character set – Basic alphabet – C tokens – Keywords and Identifiers – Keywords – Identifiers –

Constants – Types of Constants - Data types – Format specification

3 Week 5 Variables-I/O operations in C-Reading and writing a-char Integers- Long and Short - Signed and

unsigned characters – Signed and Unsigned-Double Group discussion

4 Week 5 OPERATORS AND EXPRESSIONS: Introduction – Operators – Assignment operators -

Arithmetic - Increment operators – Decrement operators- Increment operators Student seminar

July - 25

1 Week 5 Decrement operators-Relational operators-Logical operators- Comma operators

2 Week 4 Size of operator- Bitwise operator-Type conversion- Explicit conversion Group discussion

3 Week 5 Decision Control Structures – If statement – If else statement.

4 Week 7 OPERATORS AND EXPRESSIONS: Nested if-Else if ladder-Dangling else problem-

Simplifying If else statement-Conditional operators- Decision using switch Extension lecture

Aug - 24

1 Week 5 Tips about usage of switch- Break statement- Go to statement- Loop Control structures

2 Week


3 Week 3 Repetition and fixed count loops-Pre test and post test loops-Fixed count loops , Type of the

control variable- Nature of start and end condition- Updating the control variable

4 Week 6 Reverse processing-Loops in C-While loop-Do while loop-For loop-Nesting of loops,

ARRAYS & STRINGS: Introduction-Simulating heat flow-Definition. Group discussion

Sept - 21

1 Week 5 Declaration of an array – Memory map of an array – Initialization of an array – The mathematics

of Heat flow – C solution.

2 Week 4 Bounds checking Application to – Binary search – Multidimensional array personality development

3 Week 5 Initialising 2 D array Memory map of 2 D array – 3D arrays – Strings – Definition and

Concepts-Header file-string. ARRAYS & STRINGS: The Do-it-yourself option-STD

4 Week 5 Library String functions – Strlen – Strcat - Strcpy – Strcmp – Strlwr

Oct- 19

1 Week 4 Converts string into lowercase – Strupr – Special note on strings.

2 Week

CAT-II


4 Week

Nov- 09 1 Week






Department: Commerce Paper: ‘C’ LANGUAGE Class: II B.Com (VOC) Semester: I V

Month & No. of

Working Days Week

No. of

Periods Per

week


Nov - 13

3 Week 5 FUNCTIONS: Introduction – Structured Programming – Definition of a Function – Function

Prototypes – Prototype Syntax – Scope and Conversions – Argument Conversions – Facts about

Quiz

4 Week 7 Function – Types of Function – Parameters – Return statements – Actual and formal arguments –

Variations in functions – Function with no argument and no return values

Group discussion

Dec - 23

1 Week 5 FUNCTIONS: Function with argument but no return values – Function with arguments and return

2 Week 5 Values – Variations in number of arguments – Some more examples – Recursion – Iteration v/s Student seminar

3 Week 5 Recursion – Local and global variables – Function with local and global variables – Conclusion.

4 Week 5 POINTERS & STRUCTURES: Introduction – Why C has pointers – Why pointers should have data

types – Definition – Advantages of using pointers – Pointer as an variable – Address operator

Group discussion

Jan - 18

1 Week 5

Asterisk operator – Indirection operator – Back to function calls – Call by value – Call by reference

– Pointer to function – Declaring, assigning and using function pointers – What are function

pointers

Extension lecture

3 Week CAT-I

4 Week 7 Good for – Function pointers and prototypes – Arrays and pointers – Equivalence between pointers

and arrays – Operations on pointers – Array of pointers – Passing an entire array to a function


Feb - 21

1 Week 5 Examples – Structures and Unions – Definitions – Structure concepts

2 Week 4 POINTERS & STRUCTURES: Structure declaration – Structure variables – structure initialization

-Accessing structure elements – Memory map of a structure

Group discussion

3 Week CAT-II

4 Week 5 Additional feature of a structure – Array of structure – Structures and pointers – Pointer to

Mar - 24

1 Week 5 Structures – Self referential structures – Applications of structures – Introduction to union . personality development

2 Week 5 Union declarations and definition – Conclusion.


4 Week






Department: Commerce Paper: TAXATION Class: II B.Com (G&VOC) Semester: III

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 24

1 Week 5 Introduction: Indian taxation system-Over –View of Direct Taxes- Income Tax Quiz

2 Week 4 Basic concepts: income ,PAN, Gross total income

3 Week 5 Agriculture income and its assessment. Capital and Revenue. Residential status and

4 Week 5 Incidents of tax an individual income exempt from tax, tax evasion Vs. Tax avoidance. Group discussion

July - 25

1 Week 5 Wealth tax-concept –previous. Year, assessment year. assessee, valuation date, Table

2 Week 4 Assets, Exempted assets.Net wealth. Income from salary –Salary Student seminar

3 Week 5 Meaning, allowances, perquisites, profits in lieu of salary and their treatment.

4 Week 7 Deduction from salary income. Computation of salary income ,Qualified savings and

provident funds Income from House property- meaning –annual value – let out house

Group discussion

Aug - 24

1 Week 5

Self –occupied house deemed to be let –out house, deduction from annual value ,deemed

ownership co-ownership-unrealised, rent, computation of income from house

property Depreciation

Extension lecturer

2 Week CAT-I Career opportunities

3 Week 3 Meaning – basic-rates-book of assets, unabsorbed depreciation Profits and Gains from

business and Profession.

4 Week 6 Income from Business-chargeability, deductions expressly allowed and disallowed.

Sept - 21

1 Week 5 General deduction, computation of profits from business. Group discussion

2 Week 4 Indirect taxes; Customs duty- Chargeability- Important Teams and Definitions.

3 Week 5 Procedure for Imports- Procedure for Exports –Concepts of Warehousing and Baggage. personality development

4 Week 5 Central Excise – Chargeability – Meaning of goods and excisable goods – Deemed

Manufacturer – Principals- principles of Classification – Concept of Specific duty.

Oct- 19

1 Week 4 Advalorem duty. Maximum Retail Sales Price -CENVAT Credit. personality development

2 Week CAT-II Group discussion


4 Week

Nov- 09 1 Week

Semester-end Examinations

2 Week






Department: Commerce Paper: TAXATION Class: II B.Com (G&VOC) Semester: IV

Month & No.

Of Working

Days

Week

No. of

Periods

Per week


Nov - 13

3 Week 5 Profit and Gains from business and profession: Income from profession-chargeability,

deductions expressly allowed and disallowed General deduction.

Quiz

4 Week 7 computation of income from profession Capital gains –capital assets, meaning-types-cost

of inflation index, Transfer-Types-cost of acquisition of various of various assets

Group discussion

Dec - 23

1 Week 5 Deduction from capital gains-Exemption U/S 54. Computation of taxable capital gains.

Income from other sources interest on securities

2 Week 5 Bond washing transaction-dividends on shares- casual income family pension Student seminar

3 Week 5 Gifts received and other general incomes including deduction deemed income.

4 Week 5 Deduction from gross total income and Rebates, Clubbing and aggregation of incomes set

off and carry forward of losses Computation of total income

Group discussion

Jan - 18

1 Week 5 Tax liability of individual Assesses, (including Problems). Extension lecture

3 Week CAT-I

4 Week 7 Assessment procedure-filling of returns , Self-assessment, Regular assessment Procedure Career opportunities

Feb - 21

1 Week 5 Filling of returns, Self –assessment ,Best judgment assessment ,Income tax authorities

2 Week 4 Value Added Tax(VAT)-Historical Background-Important Teams and Definition Group discussion

3 Week CAT-II

4 Week 5 Statements of Objects _Service tax- Introduction, Classification

Mar - 24

1 Week 5 Chargeability, Taxable events, Tax payment-Registration. personality development

2 Week 5 Value Added Tax(VAT)-Historical Background-Important Terms and Definition


4 Week

Signature of the Lecturer Signature of the HOD Signature of the Principa





Department: Commerce Paper: BUSINESS ECONOMICS Class: I B.Com Semester: I

Month & No.

of Working

Days

Week

No. of

Periods

Per week


July - 25

1 Week 5

Introduction: Economic and Non-economic activities-Circular flow of economic activity-

Subject matter of Economics-Definitions of Business Economic-Nature and scope of

Economics

Student seminar

2 Week 5 Distinction between Economics and Business Economics-Business Economics and

operations research- and deductive approaches-Reading of graphs-Concept of slope. Group discussion

3 Week 5 Business Economics & statistics-Business Economics and Econometrics-Role of Business

Economist-Micro and Macro Economics-Positive and normative Economics-Inductive

4 Week 7 Utility: Meaning-Cardinal and ordinal utility-Law’ of diminishing marginal utility-Law of

Equi-marginal utility-Consumer surplus-Engel curve. Extension lecture

Aug - 22

1 Week 5 Demand: Meaning-Determinants of demand-Demand function-Individual and market

2 Week 3 demand-Law of demand, Income effect and substitution effect-shift in demand Vs Career opportunities

3 Week 3 movement along demand curve-Income demand-Cross demand-Demand forecasting-

4 Week 7 Elasticity of demand-Price elasticity-Meaning and measurement. Group discussion

Sept - 23

1 Week

CAT-I

2 Week 5 Price elasticity and total revenue a firm personality development

3 Week 5 Income elasticity–.Classification of goods based on income elasticity-Cross elasticity-

4 Week 5 Classification of goods into substitutes and complements

Oct- 19

2 Week 5 Production: Meaning-Factors of production-Production function.

3 Week 5 Distribution between Short run and Long-run production with one variable input.

4 Week CAT-II

Nov- 09 1 Week






Department: Commerce Paper : BUSINESS ECONOMICS Class: I B.Com Semester: II

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13

3 Week 5 Supply, Market equilibrium, Revenue and Costs: Supply-Law of supply-Determinants of

supply-Market equilibrium-Cost of Production-Cost function-Short-run total and average

Quiz

4 Week 6 costs- Long-run total and average costs-Revenue concepts-Revenue curves under perfect

competition and imperfect competition-Break-Even analysis.

Group discussion

Dec - 23

1 Week 5 Market Structure: Meaning and classification of markets-Perfect competition-

Characteristics-Equilibrium price-Profit maximizing output in the short-run and long-run-

2 Week 5 Monopoly-Characteristics, profit maximizing in the short-run and long-run-Defects of

monopoly-Monopolistic competition - Characteristics , Product differentiation

Student seminar

3 Week 5 Profit maximizing price and output in the short-run and long-run-Oligopoly-.

4 Week 6 Characteristics-Price rigidity-The Kinked demand curve. Group discussion

Jan - 18

1 Week 3 Distribution and Factor Pricing: Marginal productivity theory of Distribution- Extension lecture

2 Week CAT-I

3 Week

4 Week 7 Theories of Rent-Theories of Wages-Theories of Interest-Theories of Profit. Career opportunities

Feb - 21

1 Week 5 National Income, Trade cycles and International Trade: National Income-

2 Week 5 Definition, concepts, measurement-Fiscal deficit-Economics systems Group discussion

3 Week 4 Free market, socialism and mixed economy-

4 Week 5 Concepts of economic Liberalization, Privatization, and Globalization-WTO-Objective,

agreements and functions

Mar - 24

1 Week CAT-II personality development

2 Week 5 Trade cycles-Meaning-Phases, consequences, remedies-International trade-Balance of

Payments.


4 Week






Department: Commerce Paper: FINANCIAL ACCOUNTING Class: I B.Com Semester: I

Month & No.

of Working

Days

Week

No. of

Periods

Per week


July - 25

1 Week 5

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.

2 Week 5 Basic terminology used- Accounting concepts and conventions. ACCOUNTING

PROCESS-Accounting cycle-Accounting equation- Classification of accounts Group discussion

3 Week 5 Rules of double entry book keeping – identification of financial transactions- Journalizing

–Posting to Ledgers, Balancing of Ledger Accounts.

4 Week 7

Computerized Accounting: Meaning and Features-Advantages and disadvantages of

computerized Accounting Creating of an Organization - Grouping of accounts – Creation

of Accounts –units of measurement-stock items.

Extension lecture

Aug - 22

1 Week 5 SUBSIDIARY BOOKS AND BANK RECONCILIATION STATEMENT: Sub Division

of Journal-Preparation of Subsidiary Books including different types of cash books.

2 Week 3 Simple cashbook, Cashbook with cash and discount columns, cashbook with cash,

discount and bank columns. Career opportunities

3 Week 3 Cashbook with cash and bank columns and petty cash book.

4 Week 7 SUBSIDIARY BOOKS AND BANK RECONCILIATION STATEMENT: Preparation of

sales register, purchase register, debit note register, credit note register Group discussion

Sept - 23

1 Week

CAT-I

2 Week 5 Different cash books including interest and discount transactions using computers. personality development

3 Week 5 Bank Reconciliation Statement- Need - Reasons for difference between cash book and pass

book balances- Problems on favourable and over draft balances.

4 Week 5 TRIAL BALANCE, FINAL ACCOUNTS: Trial Balance: meaning, objectives, methods of

preparation- Final Accounts:

Oct- 19

2 Week 5 Meaning, features, uses and preparation of Manufacturing, Trading Account.

3 Week 5 Profit & Loss Account and Balance Sheet-Adjusting and Closing entries. Preparation of

trial balance, trading, profit and loss account.

4 Week CAT-II

Nov- 09 1 Week







Department: Commerce Paper: FINANCIAL ACCOUNTING Class: I B.Com Semester: II

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13 3 Week 5

RECTIFICATION OF ERRORS: Errors and their Rectification - Types of Errors -

Rectification before and after preparations of final Accounts -

Quiz

4 Week 6 Suspense Account- Effect of Errors on Profit. Rectification of errors using computer Group discussion

Dec - 23

1 Week 5 CONSIGNMENT AND JOINT VENTURES: Consignment - Features, Terms used

Proforma invoice Account sale Delcredere commission

2 Week 5 Accounting treatment in the books of the consignor and the consignee Student seminar

3 Week 5 Valuation of consignment stock - Normal and abnormal Loss

4 Week 6 Invoice of goods at a price higher than the cost price. Group discussion

Jan - 18

1 Week 3 JOINT VENTURES -features-difference between joint venture and consignment,

Accounting Procedure Methods of keeping records for Joint venture accounts

Extension lecture

2 Week CAT-I

3 Week

4 Week 7 method of recording in co ventures books-separate set of books method. Career opportunities

Feb - 21

1 Week 5 DEPRECIATION - PROVISIONS AND RESERVES: Meaning of Depreciation - Causes-

objects of providing for depreciation -Factors affecting depreciation.

2 Week 5 Accounting Treatment- Methods of providing depreciation - Straight line method Group discussion

3 Week 4 Diminishing Balance Method. Provisions and Reserves.

4 Week 5 Reserve Fund.

Mar - 24


2 Week 5 Different Types of Provisions and Reserves.


4 Week





Department : Commerce Paper : BUSINESS ORGANIZATION AND MANAGEMENT Class: I B.Com Semester: I

Month & No.

of Working

Days

Week

No. of

Periods

Per week


July - 25

1 Week 5 FUNDAMENTAL CONCEPTS: Concepts of business, trade, industry and commerce-

Business–features of business, Trade–Classification-Aids to Trade–Industry- Classification Student seminar

2 Week 5 Commerce Relationship between trade, industry and commerce- Business Organization-

Concept- – Functions of Business Entrepreneur: Meaning. Group discussion

3 Week 5 Characteristics of Entrepreneurs-Types of Entrepreneurs-Functions of an entrepreneur-

Sources of finance-Long Term-Short Term

4 Week 7 FORMS OF ORGANIZATION, SOLE PROPRIETORSHIP, PARTNERSHIP & JOINT

HINDU FAMILY: Business Organization-Forms of Business Organization-Classification. Extension lecture

Aug - 22

1 Week 5 Factors influencing the choice of suitable form of organization. Sole Proprietorship -

Meaning Characteristics – Advantages and disadvantages – suitability.

2 Week 3 PARTNERSHIP: Meaning-Characteristics-Kinds of partners- Registration of partnership Career opportunities

3 Week 3 Partnership deed Rights and obligations of partners. Joint Hindu Family Business.

4 Week 7 Characteristics – Advantages and limitations. Group discussion

Sept - 23

1 Week

CAT-I

2 Week 5 JOINT STOCK COMPANY: Meaning-Characteristics-Advantages-Kinds of Companies. personality development

3 Week 5 Difference between private and public companies –Promotion of A Company: Promotion

4 Week 5 Stages-Promoters –Characteristics –Registration –Capital subscription.

Oct- 19

2 Week 5 JOINT STOCK COMPANY Commencement of Business – Preparation of Important

documents – Memorandum of Association – Significance – Clauses

3 Week 5 Articles of Association – Contents –– Prospectus – Contents – Statement in lieu of

Prospectus.

4 Week CAT-II

Nov- 09 1 Week






Department: Commerce Paper : BUSINESS ORGANIZATION AND MANAGEMENT Class: I B.Com Semester: II

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13

3 Week 5

MANAGEMENT, PLANNING AND DECISION MAKING Management- Meaning –

Significance- Management Vs Administration – Functions of management – Levels of

Management –

Quiz

4 Week 6 Skills of management Leadership-Leader Vs Manager-Traits of successful Leaders-

Scientific Management – features- Fayol’s Principles of Management.

Group discussion

Dec - 23

1 Week 5 PLANNING – Meaning – Significance –Types of Plans – Decision making

2 Week 5 Steps in Process Decision making process. Student seminar

3 Week 5 Lab Work: The students are expected to prepare a small note of the skills of management.

4 Week 6 required to manage the organization of their choice. Group discussion

Jan - 18

1 Week 3 ORGANIZING: Organizing – meaning - Organization – Features – Extension lecture

2 Week CAT-I

3 Week

4 Week 7 the process of organization – principles of organization- Elements of organizations –

organization chart.


Feb - 21

1 Week 5 Delegation of authority – meaning - Elements – Principles – Types –

2 Week 5 Difficulties in delegation – Guidelines for making delegation effective. Group discussion

3 Week 4 CENTRALIZATION – Decentralization –Meaning

4 Week 5 Differences between delegating and decentralization

Mar - 24


2 Week 5 Lab Work: The students are expected to go through the organization structures of a few


4 Week





Department : Commerce Paper : FUNDAMENTALS OF INFORMATION AND TECHNOLOGY Class: I B.Com Semester: I

Month & No.

of Working

Days

Week

No. of

Periods

Per week


July - 25

1 Week 5

INTRODUCTION TO COMPUTERS: Definition, Characteristics and limitations of

computers - Elements of Computers - Hardware - CPU - Primary and Secondary

memory

2 Week 5 Input and Output devices. IT enabled services - BPO, KPO, Call centres. Group discussion

3 Week 5

MODERN COMMUNICATIONS: (Concepts only)- communications – FAX, Voice

mail, and information services – E Mail – Creation of email id - group communication –

Tele conferencing

4 Week 7 Video conferencing – File exchange – Bandwidth – Modem – Network Topologies –

Network types LAN, MAN, WAN and their architecture – Dial up access Extension lecture

Aug - 22

1 Week 5 OPERATING SYSTEM AND WINDOWS: Operating Systems: Meaning, Definition,

2 Week 3 Functions and types of Operating Systems - Booting process – Disk Operating System: Career opportunities

3 Week 3 Internal and External Commands-Wild Card Characters-Computer Virus, Cryptology.

4 Week 7 Windows operating system - Desktop, Start menu, Control panel, Windows accessories Group discussion

Sept - 23

1 Week

CAT-I

2 Week 5 MS OFFICE I : MS Word : Word Processing : Meaning and features of word

processing – Advantages and applications of word processing. personality development

3 Week 5 Parts of MS Word application window-Toolbars-Creating, Saving and closing a

document-Opening and editing a document - Moving and copying text.

4 Week 5 MS OFFICE I : Text and paragraph formatting, applying Bullets and Numbering

Oct- 19

2 Week 5

Find and Replace – Insertion of Objects, Date and Time, Headers, Footers and Page

Breaks – Auto Correct – Spelling and Grammar checking – Graphics, Templates and

wizards - Mail Merge

3 Week 5 Meaning, purpose and advantages – creating merged letters, mailing labels, envelops

and catalogs- Working with Tables – Format Painter.

4 Week CAT-II

Nov- 09 1 Week







Department: Commerce Paper: FUNDAMENTALS OF INFORMATION AND TECHNOLOGY Class: I B.Com Semester: II

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13 3 Week 5

MS EXCEL : Features of MS Excel-Spread sheet /worksheet, workbook, cell, cell pointer,

cell address etc.,Parts of MS Excel window-Saving, Opening and Closing workbook.

Quiz

4 Week 6 Insertion and deletion of worksheet – Entering and Editing data in worksheet – cell range Group discussion

Dec - 23

1 Week 5 Formatting – Auto Fill –Formulas and its advantages – References : Relative, absolute and

mixed – Functions: Meaning and Advantages of functions, different types of functions

2 Week 5 available in Excel – Templates –Charts – Graphs – Macros : Meaning and Advantages of

macros, creation, editing and deletion of macros

Student seminar

3 Week 5 MS ACCESS :- Data, Information, Database, File, Record, Fields- Features, advantages

and limitations of MS Access – Application of MS Access – parts of MS Access window.

4 Week 6 Tables, Forms, Queries and Reports-Data validity checks-( Theory with simple problems) Group discussion

Jan - 18

1 Week 3

MS POWERPOINT: - Features, advantages and application of Ms Power point – Parts of

MS Power point window – Menus and Tool bars – Creating presentations through Auto

content wizard, Templates and manually – slide show.

Extension lecture

2 Week CAT-I

3 Week

4 Week 7 Saving, opening and closing a presentation – Inserting, editing and deleting slides –Types

of slides - Slide Views- Formatting –Insertion of Objects and Charts in slides


Feb - 21

1 Week 5 Custom Animation and Transition-Multimedia:- Meaning, purpose, Usage and application

– Images, Graphics, sounds and music-Video presentation devices-Multimedia on web

2 Week 5 INTERNET & E COMMERCE: Services available on internet - WWW - ISP.E commerce

: Meaning ,advantages and limitations, applications of E commerce - trading stocks online.

Group discussion

3 Week 4 ordering products / journals / books etc., online, travel and tourism services, employment)

4 Week 5 Placement and job market, internet banking, auctions, online publishing, advertising. personality development

Mar - 24

1 Week CAT-II

2 Week 5 Online payment system..(including practicals)


4 Week






Department: Commerce Paper: FINANCIAL ACCOUNTING - II Class: II B.Com Semester: III

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Jun-22

1 Week 5 Single Entry: Single Entry Features – Quiz




Jul-25

1 Week 5 Hire Purchase System: Hire Purchase System

2 Week 5 - Features –Accounting Treatment in the Books of Hire Purchaser and Group discussion


4 Week 7 . Installment Purchase System: Installment Purchase System. Extension lecture

Aug-22


2 Week 3 Instalment purchase systems. Career opportunities

3 Week 3 Accounting Treatment in the books of Purchaser and Vendor.

4 Week 7 Branch Accounts: Branch Accounts features-Books of accounts Group discussion

Sep-23

1 Week

CAT-I

2 Week 5 methods of accounting of dependent branches personality development

3 Week 5 Debtors System, Stock and debtors system


Oct-19

1 Week

2 Week 5 Departmental Accounts: Departmental Accounts need, features, Basis for Allocation of

Expenses, treatment of Inter -

3 Week 5 Departmental Transfer at cost or Selling Price-Treatment of Expenses that cannot be

allocated – Preparation of departmental profit and loss.

4 Week CAT-II

Nov-9 1 Week






Department: Commerce Paper: FINANCIAL ACCOUNTING - II Class: II B.Com

Semester: IV

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13



Quiz

4 Week 7 Special features-Procedure for preparation-uses and limitations. Income and


Group discussion

Dec - 23

1 Week 5 Partnership Accounts: Legal provisions in the absence of Partnership Deed -




Jan - 18

1 Week 5 Partnership Accounts: Accounting treatment of Retirement and Death of a Partner - Extension lecture

2 Week CAT-I




Feb - 21





4 Week 5 Sinking fund method.

Mar - 24


2 Week 5 Recording of transaction relating to issue and redemption of debentures using computers

Underwriting of Issue of Shares


4 Week





Department: Commerce Paper: BUSINESS STATISTICS Class: II B.Com Semester: III

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Jun-22


2 Week 5 Collection of data- Primary and Secondary data –(Sampling- Random-Non Random-Census)-

Schedule and questionnaire –



Jul-25


2 Week 5 Definition Objectives and Characteristics of measures of Central Tendency- Group discussion

3 Week 5 Types of Averages ,

4 Week 7 Arithmetic Mean, Geometric Mean, Extension lecture

Aug-22


2 Week 3 Percentiles, Properties of averages and their applications. Career opportunities

3 Week 3 Calculation of averages using computers.

4 Week 7 Measures of dispersion and Skewness: Meaning, definitions, Group discussion

Sep-23

1 Week

CAT-I

2 Week 5 Properties of dispersion personality development

3 Week 5 Range-Quartile Deviation.

4 Week 5 Mean Deviation-Standard Deviation- Coefficient of Variation

Oct-19

2 Week 5 Skewness definition-Karl Pearson’s and Bowley’s Measures of skewness- personality development

3 Week 5 Normal Distribution Calculation of Dispersion and skewness using Computers. Group discussion

4 Week CAT-II

Nov-9 1 Week







Department: Commerce Paper: BUSINESS STATISTICS Class: II B.Com Semester: IV

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13

3 Week 5 Measures of Relation: Meaning, definition and use of correlation – Types of correlation-

Karl Pearson’s correlation coefficient

Quiz

4 Week 7 Spearman’s Rank correlation-probable error-Calculation of Correlation by Using

Computers.

Group discussion

Dec - 23

1 Week 5 Regression Analysis :- Meaning and utility of Regression analysis comparison between

correlation and Regression

2 Week 4 Regression Equations. Student seminar

3 Week 5 Interpretation of Regression Co-efficient


Jan - 18


Components of Time series

Extension lecture

2 Week CAT-I


Decentralization of Data-Calculation of trend and seasonal variations using computers


Feb - 21

1 Week 5 Index Numbers:- Meaning, Definition and Importance of Index Numbers-Methods of

Construction of Index Numbers

2 Week 3 Price Index Numbers – Quantity Index Numbers –Tests of Adequacy of Index Numbers –. Group discussion

3 Week 5 Deflating Index Numbers

4 Week 5 Cost of Index Numbers-Limitation of Index Numbers

Mar - 24


2 Week 5 Calculation of index numbers using computers.


4 Week





Department: Commerce Paper: FS & BI Class: II B.Com Semester: III

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Jun-22


2 Week 5 system for the economic development Financial System Importance of Financial

3 Week 5 b. Definition of Bank, Functions of Commercial.(Financial and Banking system charts) Group discussion


Jul-25

1 Week 5 Banking Systems and its Regulation:a.Banking Systems –Branch banking, Unit Banking,

Correspondent banking,, Deposit banking, Mixed banking and Investment banking 2 Week 5 An overview of banking; Banking Sector Reforms with special reference to Prudential Norms: Group discussion

3 Week 5 Capital adequacy norms, income recognition norms, classification of assets and NPAs; Innovation

in Banking-ATMs, E-Banking, Credit cards, Online & Offshore Banking,

4 Week 7 Regional Rural banks, Cooperative banks, Micro Finance, Priority Sector Lending, Indigenous

banking, Role of NABARD, Development Financial institutions – SFC,SIDBI. Extension lecture

Aug-22

1 Week 5 Financial Markets & Services: a. Indian Money Market- Characteristics, Structure, composition

call and notice money, market, treasury bills market, CDs, CPs, short term bill market, MMMFs

2 Week 3 (CDs,CPs,Treasury Bills) b. Indian capital market-composition and growth of primary and

secondary markets, differences between primary and secondary markets, Career opportunities

3 Week 3 capital market reforms and NBFCs in capital markets; Stock Exchanges, NSE, OTCEI, Online

Trading and role of SEBI.

4 Week 7 Financial Markets & Services:

c. Financial intermediaries and services : Merchant bankers, Group discussion

Sep-23

1 Week

CAT-I

2 Week 5 Mutual funds, Leasing companies, personality development

3 Week 5 Venture Capital Funds, Forfeiting, Loan Syndication, Factoring, Custodial Services,

4 Week 5 Depository Services and Depository.

Oct-19

2 Week 5 Financial intermediaries and services : Merchant bankers, Mutual , Venture Capital Funds

3 Week 5 Forfeiting, Loan Syndication, Factoring, Custodial Services, Depository Services, and Depository

4 Week CAT-II

Nov-9 1 Week






Department: Commerce Paper: FS & BI Class: II B.Com Semester: IV

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13

3 Week 5

Banker and customer, loans and advances: a. Banker and customer definition and their



Quiz



Group discussion

Dec - 23

1 Week 5





collecting banker.(Promissory notes, B/E, Crossed cheques-various modes).

Student seminar





Group discussion

Jan - 18



Extension lecture

2 Week CAT-I

4 Week 7 Life Insurance: – Practical aspects of Life Insurance, Career opportunities

Feb - 21

1 Week 5 procedure for issuing a life insurance policy, issue of duplicate policies,

2 Week 3 Nomination, surrender value, policy loans, assignment, Group discussion

3 Week 5 Non Life Insurance:- Types of products and scope of Fire Insurance,

4 Week 5 Marine Insurance, Health Insurance, Social Insurance and Rural Insurance

Mar - 24



Non Life Insurance)


4 Week





Department: Commerce Paper : ‘C’ LANGUAGE Class: II B.Com Semester: III

Month & No. of

Working Days Week

No. of

Periods Per

week


Jun-22

1 Week 5


Various stages in compilation of C programs – Characteristics of C – Uses pf C – A very simple

program

Quiz

2 Week 5 The form of a C program – Introduction to Fundamentals – Character set – Basic alphabet – C

tokens – Keywords and Identifiers – Keywords – Identifiers – Constants – Types of Constants

3 Week 5 Data types – Format specification – Variables – I/O operations in C – Reading and writing a–

char Group discussion

4 Week 6 Integers – Long and Short - Signed and unsigned – Characters – Signed and Unsigned – Double Student seminar

Jul-25

1 Week 5 OPERATORS AND EXPRESSIONS: Introduction – Operators – Assignment operators –

Arithmetic

2 Week 5 Increment operators – Decrement operators – Relational operators – Logical operators. Group discussion

3 Week 5 Comma operators – Size of operator – Bitwise operator– Type conversion.

4 Week 7 Explicit conversion – Decision Control Structures – If statement – If else statement. Extension lecture

Aug-22

1 Week 5

OPERATORS AND EXPRESSIONS: Nested if – Else if ladder – Dangling else problem –

Simplifying If else statement – Conditional operators – Decision using switch – Tips about usage

of switch

2 Week 3 Break statement - Go to statement – Loop Control structures – Repetition and fixed count loops

– Pre test and post test loops – Fixed count loops , Type of the control variable Career opportunities

3 Week 3

Nature of start and end condition – Updating the control variable – Reverse processing – Loops

in C – While loop – Do while loop – For loop – Nesting of loops, ARRAYS & STRINGS:

Introduction

4 Week 7 Simulating heat flow – Definition – Declaration of an array – Memory map of an array –

Initialization of an array – The mathematics of Heat flow – C solution , Bounds checking Group discussion

Sep-23

1 Week

CAT-I

2 Week 5 Application to – Binary search – Multidimensional array – Initialising 2 D array personality development

3 Week 5 Memory map of 2 D array – 3D arrays – Strings – Definition and Concepts – Header file –

string.

4 Week 5 ARRAYS & STRINGS: The Do-it-yourself option – STD. Library String functions – Strien –

Strcat

Oct-19

1 Week

2 Week 5 Strcpy – Strcmp – Strlwr – Converts string into lowercase –

3 Week 5 Strupr – Special note on strings.

4 Week CAT-II

Nov-9 1 Week







Department: Commerce Paper: ‘C’ LANGUAGE Class: II B.Com Semester: I V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13 3 Week 5

FUNCTIONS: Introduction – Structured Programming – Definition of a Function – Function

Prototypes – Prototype Syntax – Scope and Conversions – Argument Conversions – Facts about Quiz

4 Week 7 Function – Types of Function – Parameters – Return statements – Actual and formal arguments –

Variations in functions – Function with no argument and no return values Group discussion

Dec - 23

1 Week 5 FUNCTIONS: Function with argument but no return values – Function with arguments and return

2 Week 4 values – Variations in number of arguments – Some more examples – Recursion – Iteration v/s Student seminar

3 Week 5 Recursion – Local and global variables – Function with local and global variables – Conclusion.

4 Week 4 POINTERS & STRUCTURES: Introduction – Why C has pointers – Why pointers should have data

types – Definition – Advantages of using pointers – Pointer as an variable – Address operator Group discussion

Jan - 18

1 Week 5 Asterik operator – Indirection operator – Back to function calls – Call by value – Call by reference –

Pointer to function – Declaring, assigning and using function pointers – What are function pointers Extension lecture

2 Week 4 CAT-I

3 Week good for – Function pointers and prototypes – Arrays and pointers – Equivalence between pointers

and arrays – Operations on pointers – Array of pointers – Passing an entire array to a function

4 Week 7 Examples – Structures and Unions – Definitions – Structure concepts Career opportunities

Feb - 21

1 Week 5 POINTERS & STRUCTURES: Structure declaration – Structure variables – structure initialization

2 Week 3 Accessing structure elements – Memory map of a structure Group discussion


4 Week 5 Structures – Self referential structures – Applications of structures – Introduction to union.

Mar - 24


2 Week 5 Union declarations and definition – Conclusion.


4 Week






Department: Commerce Paper: PRINCIPALS OF MARKETING Class: III B.Com Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 22





July - 25



3 Week 5 scope and signification of consumer behaviour theories


Aug - 22


2 Week 3 Bases for marketing segmentation, Product Career opportunities

3 Week 3 Concept of product.

4 Week 7 Types of products Group discussion

Sept - 23

1 Week

CAT-I

2 Week 5 New product development: personality development

3 Week 5 packing role and function


Oct- 19

2 Week 5 Brand name and trademark after sales services

3 Week 5 product life cycle concept

4 Week

CAT-II

Nov- 09 1 Week







Department: Commerce Paper: MANAGEMENT ACCOUNTING-3B Class: III B.Com Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week




Dec - 23




4 Week 6 Types of distribution channels: Group discussion

Jan - 18

1 Week 3 Factors affecting choice of distribution channel: Extension lecture

2 Week CAT-I

4 Week 7 RETAILER AND WHOLESALER physical distribution of goods Transportation. Career opportunities

Feb - 21

1 Week 5 Ware-house Inventory control - order Processing

2 Week 5 PROMOTION: Group discussion

3 Week 4 Methods of promotion

4 Week 5 Optimum promotion max:

Mar - 24

1 Week CAT-II

2 Week 5 Advertising media their related merits and limitation. personality development


4 Week






Department: Commerce Paper: RURAL MARKETING Class: III B.Com Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 22



3 Week 5 nature and scope of rural marketing, Group discussion


July - 25



3 Week 5 Geographical,

4 Week 7 Scio-culture and infrastructure factors, Extension lecture

Aug - 22


2 Week 3 RURAL CONSUMER Characteristics, Career opportunities

3 Week 3 Product and brand awareness in rural marketing

4 Week 7 Product and brand awareness in rural marketing Group discussion

Sept - 23

1 Week

CAT-I




Oct- 19

2 Week 5 Buying patterns and influences:


4 Week CAT-II

Nov- 09 1 Week







Department: Commerce Paper: RURAL MARKETING Class: III B.Com Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week




Dec - 23



3 Week 5 Branding


Jan - 18

1 Week 3 Pricing , Pricing decision Extension lecture

2 Week CAT-I


Feb - 21

1 Week 5 Media




Mar - 24


2 Week 5 Logistics in rural markets


4 Week






Department: Commerce Paper: COST AND MANAGEMENT ACCOUNTING Class: III B.Com Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 22

1 Week 5 Cost Accounting: definition, features, objectives, functions, scope, advantages, and

limitations. Quiz


and limitations.

3 Week 5 Relationship between cost, management and financial accounting. Group discussion



July - 25

1 Week 5 ELEMENTS OF COSTS. Material cost: direct and indirect material cost.

2 Week 5 Inventory control techniques-stop levels, EOQ, ABC analysis Group discussion

3 Week 5 Issue of materials to production – pricing methods

4 Week 7 ELEMENTS OF COSTS FIFO, LIFO with base stock average methods Extension lecture

Aug - 22


incentive plans

2 Week 3 Halsey and Rowan plans, Tailors piece Rate method. Career opportunities

3 Week 3 Overheads: features, classifications

4 Week 7 Methods of allocation and apportionment of overheads. Group discussion

Sept - 23

1 Week

CAT-I

2 Week 5 METHODS OF COSTING. Single or output costing job and contract costing personality development

3 Week 5 Features, costing process.- computation of cost


Oct- 19

2 Week 5 Features, limitations, Meaning, Objectives

3 Week 5 Methods and techniques of analysis

4 Week

CAT-II

Nov- 09 1 Week







Department: Commerce Paper: COST AND MANAGEMENT ACCOUNTING Class: III B.Com Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13


losses,

Quiz

4 Week 6 preparation of process cost accounts (excluding equivalent products and inter process

profits)

Group discussion

Dec - 23





Jan - 18

1 Week 3 FUNDS FLOW AND CASH FLOW ANALYSIS Extension lecture

2 Week CAT-1


Feb - 21



3 Week 4 calculation of liquidity,

4 Week 5 Solvency,

Mar - 24


2 Week 5 Inter preparation of ratios (Theory Only).


4 Week






Department: Commerce Paper: CORPORATE ACCOUNTING Class: III B.Com Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 22

1 Week 5 ACCOUNTING STANDARDS – VALUATION OF GOODWILL AND SHARES:

Accounting Standards Quiz

2 Week 5 Need and importance – An overview of Indian Accounting Standards.

3 Week 5 Valuation of Goodwill -Need and methods. Group discussion

4 Week 6 Normal Profit method. Student seminar

July - 25

1 Week 5 ACCOUNTING STANDARDS – VALUATION OF GOODWILL AND SHARES

2 Week 5 Super Profits method -Capitalisation method. Valuation of Shares Group discussion



Aug - 22



2 Week 3 Preparation of Final Accounts – Provisions relating to preparation of Final Accounts Career opportunities

3 Week 3 Profit and Loss Account and Balance Sheet.

4 Week 7 Preparation of Final Accounts using computers. Issue of Bonus Shares Group discussion

Sept - 23

1 Week

CAT-I

2 Week 5 Provisions of Company’s Act and SEBI guidelines personality development

3 Week 5 Acquisition of Business and Profits prior to Incorporation.

4 Week 5 Accounting treatment.

Oct- 19

2 Week 5 GENERAL INSURANCE COMPANIES: Preparation of Final Accounts with special

reference to Fire Insurance personality development

3 Week 5 (Problems on Fire Insurance claims) & Marine Insurance (Theory only)

4 Week CAT-II

Nov- 09 1 Week







Department: Commerce Paper : CORPORATE ACCOUNTING Class: III B.Com Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13



Quiz

4 Week 6



computers.

Group discussion

Dec - 23



3 Week 5 Recording of transactions relating .


Jan - 18

1 Week 3 BANK ACCOUNTS Bank Accounts – Books and Registers to be maintained by banks –


Extension lecture

2 Week CAT-I

4 Week 7 Schedule of advance – Non-performing assets - legal provision relating to Preparation of



Feb - 21




4 Week 5 General insurance Companies.

Mar - 24

1 Week CAT-II

2 Week 5 Preparation of final accounts. personality development


4 Week






Department: Commerce Paper: BUSINESS LAWS Class: III B.Com Semester: V

Month & No. of

Working Days Week

No. of

Periods

Per week


June - 22


2 Week 5 Essentials of valid contract- types of contracts. Offer and Acceptance.


4 Week 6 communication and revocation of offer and acceptance Student seminar

July - 25


2 Week 5 Essential of valid consideration –the Doctrines of Stranger to Contact Group discussion

3 Week 5 No ‘Consideration – No Contract – Capacity to contract


Aug - 22

1 Week 5 CONTRACT ACT: Consent: Free consent

2 Week 3 Flaw in consent: Coercion-Undue influence Career opportunities

3 Week 3 Fraud-Misrepresentation and Mistake. for breach of a contract

4 Week 7 DISCHARGE OF A CONTRACT: Legality of object and consideration. Group discussion

Sept - 23

1 Week

CAT-I

2 Week 5 Illegal and immoral agreements. personality development

3 Week 5 Arguments opposed to public policy. Agreement expressly declared to be void


Oct- 19

2 Week 5 DISCHARGE OF A CONTRACT: Discharge of a contact various modes of discharge of a

contract. Group discussion

3 Week 5 Performance of contracts. Breach of a contract – Types –remedies

4 Week CAT-II

Nov- 09 1 Week






Department: Commerce Paper: BUSINESS LAWS Class: III B.Com Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13

3 Week 5




Quiz



Group discussion

Dec - 23

1 Week 5

CONSUMER PROTECTION ACT AND INTELLECTUAL PROPERTY RIGHTS.

Definition of the terms consumer, unfair trade practices, restrictive trade practices and

complainant

2 Week 5 rights of consumers – consumer protection councils Student seminar

3 Week 5 Consumers redress agencies – penalties for violation.



Group discussion

Jan - 18

1 Week 3 Meaning of the terms industrial property, literary property copy right, patents, trademarks,


Extension lecture

2 Week CAT-I


Feb - 21

1 Week 5 COMPANY LAW Doctrine of ultra vires and its effects – doctrine of constructive notice –

doctrine of indoor management –

2 Week 5 Exceptions. Management of companies – directors- qualification-disqualification –

appointment – removal –rights duties –

Group discussion

3 Week 4 Company-meetings and resolution – appointment of a company secretary.

4 Week 5 Winding up of companies –supervision of the court – dissolution.

Mar - 24


2 Week 5 various modes- compulsory, winding up-powers and duties of official liquidator –members

and creditors voluntary winding up-Winding up subject to the


4 Week





Department: Commerce Paper AUDITING Class: III B.Com Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 24

1 Week 5 INTRODUCTION TO AUDITING : Auditing: Meaning – Definition – Evolution –

Objectives –

2 Week 5 Importance, types of audit: Based on ownership Proprietorship, Quiz


4 Week 6 Cooperate Societies, Government Departments. Group discussion

July - 25

1 Week 5 Types of audit: –Based on time (Interim, Final, Continuous, Balance Sheet) Student seminar

2 Week 5 Based on Objectives Independent,

3 Week 5 Financial, Internal, Cost, Tax. Group discussion

4 Week 7 Government, Secretarial.

Aug - 24

1 Week 5 PLANNING OF AUDIT AND CONTROL Auditor: Qualification and disqualifications –

Qualities. Extension lecture

2 Week 3 Appointment and Reappointment – Remuneration –Removal.

3 Week 3 Rights – Duties – Liabilities Career opportunities

4 Week 7 AUDIT PLANNING : Engagement letter

Sept - 21

1 Week CAT-I Group discussion

2 Week 5 Audit Programmer

3 Week 5 Audit note book – Audit papers. personality development

4 Week 5 Audit Work book – Audit content – Audit markings.

Oct- 19

2 Week 5 INTERNAL CHECK – Internal control - ( Sales – Purchase –Fixed assets – Cash Bank-

Pay Roll ) –

3 Week 5 Accounting Controls and Sampling in Audit.

4 Week CAT-II

Nov- 09 1 Week







Department: Commerce Paper : AUDITING Class: III B.Com Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13



Quiz



Group discussion

Dec - 23


2 Week 5 Fixed assets – Investments – Personal Ledger – inventories. Student seminar

3 Week 5 Capital and Reserves – Other assets.

4 Week 6 Other Liabilities. Group discussion

Jan - 18

1 Week 3 AUDIT OF INSTITUTIONS Audit of Institutions: Partnership- Manufacturing and other

Companies.

Extension lecture

2 Week CAT-I

4 Week 7 Non- Trading concerns. Audit Report: Contents – Preparation of audit report. Career opportunities

Feb - 21

1 Week 5 Fair report – Qualified report

2 Week 5 REPORT WRITING Business Correspondence and Report Writing. Group discussion


4 Week 5 Business letters. Business Reports:

Mar - 24


2 Week 5 Structure- Preparation of Routine reports and Special reports


4 Week






Department: Commerce Paper: COMPUTER APPLICATIONS IN BANKING Class: III B.Com Semester: V

Month & No. of

Working Days Week

No. of

Periods

Per week


June - 24

1 Week 5 UNIT -1 Introduction : Quiz

2 Week 5 Computers and

3 Week 5 commercial World- Group discussion

4 Week 6 principles of computer science Student seminar

July - 25

1 Week 5 with reference to banking operations

2 Week 5 different approaches to Mechanizations Group discussion


4 Week 7 Audit of computerized banking systems. Extension lecture

Aug - 24

1 Week 5 UNIT -II: Banking reconciliation :

2 Week 3 approaches to bank Career opportunities

3 Week 3 computerization computers in banks

4 Week 7 Indian experiment process for withdrawing- Group discussion

Sept - 21

1 Week

CAT-I

2 Week 5 Cash teller Machines at bank counters ATMs in India. personality development

3 Week 5 UNIT -III :Electronic Commerce –The emerging trends

4 Week 5 Internet as a network.

Oct- 19

2 Week 5 UNIT -IV: WWW consumer Oriented Electronic commerce- personality development

3 Week 5 Electronic payment systems Advertising and Marketing to the Interest Software agents.

4 Week CAT-II

Nov- 09 1 Week






Department: Commerce Paper: COMPUTER APPLICATIONS IN BANKING Class: III B.Com Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13

3 Week 5

UNIT -1: Home Banking-Telephone banking-Computerized corporate banking-

Quiz

4 Week 6

Electric funds transfer-Importance of cheques clearing magnetic ink character.

Group discussion

Dec - 23

1 Week 5 UNIT -II: Reconciliation (MICR) Optical character Recognition (OCR)

2 Week 5 Optical Mark Recognition (OMR) – Student seminar

3 Week 5 Computer output to Microphone (COM)Facsimile

4 Week 6 Transformation. Group discussion

Jan - 18

1 Week 3 UNIT -III: Inter branch reconciliation –uses in foreign exchanges-Documentation handling

Systems –Cheque sorting and balancing systems (MICR arid OCK, etc)

Extension lecture

2 Week CAT-I

4 Week 7 Document storage and retired systems (Micro films, etc) Career opportunities

Feb - 21

1 Week 5 Documentation Transmission systems (Fax etc.)

2 Week 5 UNIT -IV: Cash management system in banks Group discussion

3 Week 4 Investment management systems a

4 Week 5 Statistical analysis transmission-

Mar - 24


2 Week 5 Magnetic Stripe.


4 Week






Department: Commerce Paper: ACCOUNTING SOFTWARE APPLICATIONS Class: III B.Com Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 24

1 Week 5 UNIT -1 Accounting software package

2 Week 5 Concept and Scope Quiz

3 Week 5 Feature of a good Software package

4 Week 6 selection of software package (Theory only) Group discussion

July - 25

1 Week 5 UNIT -II: Accounting Application of Spreadsheet-Budgeting Student seminar

2 Week 5 Preparation of Cash Budget-

3 Week 5 Preparation of production Budget- Group discussion


Aug - 24

1 Week 5 UNIT -III: Budgetary control reports through Spreadsheet-(Requirements for a successful Extension lecture

2 Week 3 Budgetary Control system

3 Week 3 Advantages and Limitations of Budgetary Control(Theory only) Career opportunities

4 Week 7 UNIT -IV: Spreadsheet:

Sept - 21


2 Week 5 Applications of Spreadsheet

3 Week 5 Pricing decisions personality development

4 Week 5 Special Order Pricing

Oct- 19

2 Week 5 Product Addition or Deletion- Make or Buy decisions Group discussion


4 Week CAT-II

Nov- 09 1 Week







Department: Commerce Paper : ACCOUNTING SOFTWARE APPLICATIONS Class: III B.Com Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13

3 Week 5 UNIT: I: Spreadsheet Applications in Capital Budgeting – Discounted Cash Method of

Evaluating proposals- Internal Rate of Return- net present value method-using

Quiz

4 Week 6 probabilities to quantity risk –risk adjusted IRR and NV computation of Excel

worksheet(Theory and Practical)

Group discussion

Dec - 23

1 Week 5 UNIT -II: Practical Exposure to a Selected Financial Accounting package

2 Week 5 Installation- Accounting Head Definition Voucher entry Ledger Selection Student seminar



Jan - 18

1 Week 3 UNIT:III: Electronic Commerce’s-Business and E-Commerce Extension lecture

2 Week CAT-I

3 Week Definitions-Features of E-Commerce

4 Week 7 Need for E-Commerce Career opportunities

Feb - 21

1 Week 5 Parties to E-commerce transactions)(Theory only)

2 Week 5 UNIT: IV : Worldwide Web Architecture Group discussion

3 Week 4 Importance of Internet Shopping over the Internet

4 Week 5 Essentials requirements in designing a good website

Mar - 24


2 Week 5 Inter Organizational E-commerce (Theory only)


4 Week






Department: Commerce Paper: FINANCIAL ACCOUNTING I -IA Class: I B.Com (G&CA) Semester: I

Month & No.of

Working Days Week

No.of

Periods

Per week


July - 24

1 Week 5 UNIT-1: Introduction to Accounting: Need for Accounting. Definitions, objectives,

Advantages - Book keeping and accounting-

Extension lecture

2 Week 5 Classification of accounts and its Rules- double entry book keeping. Journalization –

posting to ledgers, balancing of Ledger Accounts (problems).

3 Week 5 Subsidiary books: Types of Subsidiary Books-Cash Book. Three-column Cash Book. Career opportunities

4 Week 5 Petty Cash Book (Problems).

Aug - 22

1 Week 5 UNIT-II: Bank Reconciliation Statement: Need for bank reconciliation- Reasons for

differences between cash book and pass book balances.

2 Week 5 UNIT-III: Bills of Exchange: Meaning of Bill – Features of bill – Parties in the Bill. Group discussion

3 Week CAT-I

4 Week 7 Discounting of Bill- Renewal of Bill

Sept - 23

1 Week 5 Entries in the books of Drawer and Drawee (Problems).

2 Week 5 UNIT-IV: Trail Balance & Rectification of Errors: Preparation of Trail balance. personality development

3 Week Errors – Meaning - Types of errors, rectification of errors. (Problems).

4 Week 6 UNIT-V : Final Accounts : Preparation of Final Accounts:

Oct- 18

1 Week 5 Additional Input: Average Due Date. Group discussion

2 Week 5 Meaning – Calculation of Average Due Date. Trading Account.

3 Week CAT-II


Nov- 11 1 Week


2 Week






Department: Commerce Paper: Business Organisation Class: I B.Com (G&CA) Semester: I

Month &

No.of

Working

Days

Week

No. of

Periods

Per week


July - 25

1 Week 5 UNIT-I: INTRODUCTION TO BUSINESS : Concepts of Business. Extension lecture

2 Week 5 Trade, Industry and Commerce-Features of Business -Trade Classification- Aids to Trade

3 Week 5 Industry- Classification –Relationship among Trade, Industry and Commerce Career opportunities

4 Week 5 Unit–2 : FORMS OF BUSINESS ORGANIZATION: Forms of Business Organization

Sole proprietorship–Joint Hindu Family Firm, Joint Stock Company, Cooperative Society.

Aug - 24

1 Week 5 Choice of From of Organization- Government-Business Interface Public Sector Enterprises

(PSEs) – Multinational Corporations (MNCs).

2 Week 5 Unit- 3: JOINT STOCK COMPANY: Company Incorporation: Preparation of Important

documents for incorporation of Company - Memorandum of Association

Group discussion

3 Week CAT-I

4 Week 7 Articles of Association Differences Between Memorandum of Association and Articles of

Association Prospectus and its contents – Company Act, 2013.

Sept - 21

1 Week 5 Unit- 4 : MANAGEMENT AND ORGANISATION :Process of Management: Planning;

Decision-making Organization; Line and Staff

2 Week 5 Directing and Controlling; Delegation and Decentralization of Authority. personality development

3 Week Unit- 5 : FUNCTIONAL AREAS OF MANAGEMENT: Production –

4 Week 6 Manufacturing – Make in India – Marketing Management

Oct- 19

1 Week 5 Marketing Concept; Marketing Mix; Product Life Cycle Pricing Policies and Practices.

Financial Management: Objectives.

Group discussion

2 Week 5 Sources and Forms of Funds Human Resource Management: Functions

3 Week CAT-II


Nov- 09 1 Week


2 Week






Department: Commerce Paper: BUSINESS ECONOMICS IA Class: I B.Com(G) Semester: I

Month & No.of

Working Days Week

No.of

Periods

Per week


July - 25

1 Week 5 UNIT-1 : Introduction:- Meaning and definitions of Business Economics. Extension lecture

2 Week 5 Nature of business economics

3 Week 5 Micro and Macro Economics-differences Career opportunities

4 Week 5 UNIT-II: Elasticity of Demand :- Meaning and definition of demand

Aug - 21

1 Week 5 Types of Elasticity of demand.

2 Week 5 Measurements of price elasticity of demand- Group discussion

3 Week 5 CAT-I

4 Week 7 UNIT-III : Cost and Revenue Analysis:-Classification or Costs

Sept - 18

1 Week 5 Total average-Marginal; -COSTS

2 Week 5 Cost function –Long -run –short run personality development

3 Week Total Revenue-Average revenue- Marginal Revenue.

4 Week 6 UNIT V: Break even analysis:-Types of Costs Fixed Cost

Oct- 22

1 Week 5 Semi variable cost. Group discussion

2 Week 5 Variable Cost-cost behaviour. Break even Analysis uses and limitations

3 Week 4 CAT-II


Nov- 11 1 Week


2 Week






Department: Commerce Paper: FINANCIAL ACCOUNTING-IB Class: I B.Com(G&CA) Semester: II

Month & No.of

Working Days Week

No.of

Periods

Per week


Nov - 14 3 Week 3 UNIT-I : DEPRECIATION: Meaning of Depreciation. Quiz

4 Week 5 Methods of Depreciation: Straight Line. Group discussion

Dec - 24

1 Week 5 Written down Value– Sum of the year’s Digits).

2 Week 5 Annuity and Depletion (Problems

3 Week 5 UNIT-II: PROVISIOONS AND RESERVES: Meaning – Provision Vs. Reserve

Preparation of Bad debts Account

Student seminar

4 Week 5 Provision for Bad and doubtful debts- Provision for Discount on Debtors Provision for

discount on creditors – Repairs and Renewals Reserve A/c (Problems).

Group discussion

Jan - 19

1 Week CAT-I

2 Week Extension lecture

3 Week 4 UNIT-III: ACCOUNTS OF NON-TRADING CONCERN: Features Preparation of

receipts & payment account

4 Week 6 Income &Expenditure account and Balance sheet from the Information. Career opportunities

Feb - 20

1 Week 5 UNIT-IV: CONSIGNMENT ACCOUNTS: Consignment –features-proforma invoice-

account sales- delcredre commission.

2 Week 5 Accounting treatment in the books of consigner and consignee. Valuation of closing stock-

normal and abnormal losses (problems).

Group discussion

3 Week 4 UNIT-V: JOINT VENTURE ACCOUNTS: Joint Venture-features- Differences between

joint-venture and consignment accounting procedure

personality development

4 Week 4 methods of keeping records (problems). ADDITIONAL INPUT: Account Current:

meaning-calculation of account current.

Mar - 25


2 Week Semester-end Examinations personality development


4 Week






Department: Commerce Paper: BUSINESS ECONOMICS IB Class: I B.Com (G) Semester: II

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 14 3 Week 3 UNIT-I:-Production and costs: Techniques of maximization of output. Quiz

4 Week 5 Minimization of costs and maximization of profit-Scale of production. Group discussion

Dec - 23

1 Week 5 Cobb-Douglas production function.

2 Week 5 UNIT-II:-Market structure-I: Concept of Market – Market structure- Characteristics.

3 Week 5 Perfect completion- Characteristics Equilibrium price Student seminar

4 Week 5

Profit maximizing output in the short-run and long-run- Monopoly- Characteristics –Profit

maximization out-put in the short and long run-Defects of Monopoly-Distinction between

Perfect competition and Monopoly.

Group discussion

Jan - 17

1 Week CAT-I

3 Week 4 UNIT-III:-Market Structure-II: Monopolistic competition - Characteristics-Product

differentiation-Profit maximizing price output in the short-run and long-run

Extension lecture

4 Week 6 Oligopoly-Characteristics-Price Rigidity-The Kinked demand Curve-Concept of Duopoly. Career opportunities

Feb - 22

1 Week 5 UNIT-IV:-National Income and Economic Systems: National Income-Definition.

2 Week 5 Measurement -GDP-Meaning Fiscal deficit-Economic Systems-Socialism. Mixed

Economic System-Free Market economy.

Group discussion

3 Week 4 UNIT-V:-Structural Reforms: Concepts of Economic liberalization, Privatization.

Globalization-WTO Objectives Agreements


4 Week 4 -Functions-Trade cycles-Meaning-Phases. Benefits of International Trade-Balance of

Trade and Balance of Payments.

Mar - 23

1 Week 3 CAT-II Group discussion

2 Week 5 Semester-end Examinations personality development


4 Week






Department: Commerce Paper: BUSINESS ENVIRONMENT-IB Class: I B.Com(G) Semester: II

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13

3 Week 3 Unit-I: OVERVIEWOFBUSINESSENVIRONMENT: Business Environment –

Meaning – Macro and Micro Dimensions of Business Environment

Quiz

4 Week 5 Economic – Political – Social – Technological – Legal – Ecological –

Cultural - Demographic

Group discussion

Dec - 23

1 Week 5 Changing Scenario and implications – Indian Perspective – Global Perspective.

2 Week 5 Unit – II: ECONOMIC GROWTH: Meaning of Economic growth – Factors influencing

Development – Balanced Regional Development.

3 Week 5 Unit - 3: DEVELOPMENT AND PLANNING: Rostow’s stages of economic

development – Meaning – Types of Plans.

Student seminar

4 Week 5 Main objects of Planning in India – NITI Ayog and National Development Council – Five

year plans.

Group discussion

Jan - 18

1 Week CAT-I

3 Week 4 Unit - 4: ECONOMIC POLICIES: Economic Reforms and New Economic Policy. Extension lecture

4 Week 6 New Industrial Policy-Competition Law. Fiscal Policy – Objectives and Limitations Career opportunities

Feb - 21

1 Week 5 Union budget

2 Week 5 Structure and importance of Union budget Group discussion

3 Week 4 Monetary policy and RBI. personality development

4 Week 4 Unit -5: SOCIAL, POLITICAL AND LEGAL ENVIRONMENT: Concept of Social

Justice – Schemes Political Stability – Legal Changes

Mar - 24




4 Week






Department: Commerce Paper: OFFICE AUTOMATION TOOL Class: I B.Com (CA) Semester: II

Month & No.of

Working Days Week

No.of Periods

Per week Topics to be covered Co-Curricular Activity

Nov - 13

3 Week 3

UNIT I : Introduction to Windows, Desktop, File, Folder, My Computer, My

documents, Recycle bin, Internet Explorer, Windows Explorer Office Automation:

Organization of an Office,

Quiz

4 Week 5

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 .

Group discussion

Dec - 24

1 Week 5

UNIT II : Word Basics: Starting word, Creating a new document, Opening pre-existing

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 –

2 Week 5

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

3 Week 5

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

Student seminar

4 Week 5

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.

Group discussion

Jan - 17

1 Week CAT-I

3 Week 4

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

Extension lecture

4 Week 6

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.


Feb - 19 1 Week 5

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


2 Week 5

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

Group discussion

3 Week 4

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,


4 Week 4

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.

Group discussion

Mar - 23

1 Week 3 CAT-II



4 Week






Department : Commerce Paper : Fundamentals of computers Class: I B.Com(VOC) Semester: I

Month & No.

of Working

Days

Week

No. of

Periods

Per week


July - 25

1 Week 5 Unit: I: Introduction to Computers:- Block diagram of a computer components

2 Week 5 Types and Generations of a computer Input and output Devices. Group discussion

3 Week 5 UNIT:II: Computer Memory and processors: Primary Memory-Secondary Memory-

Number Systems and Computer Codes:

4 Week 7 Binary and Hexa System. UNIT:III: Computer Software: Operating Systems-Disk

operating System Dos internal and External Commands-Database systems Extension lecture

Aug - 22

1 Week 5

DBMS Advantages and Limitations-Functions of DBMS UNIT-IV:Introduction to

Window,Desktop,File,My Computer ,My Documents, Recycle bin, Internet Explorer,

Windows Explorer Office Automation: Organization of an Office, Nature of office work


2 Week 5 Need for office automation. Document preparation: World processing, Various office

equipment that help in document preparation, Document storage and retrieval. Career opportunities

3 Week

CAT-I

4 Week 6

UNIT-V: Word Basics: Starting Word, creating a new document, Opening pre-existing

document, parts of a word window, Typing text, Selecting text, Deleting text, Undo, Redo,

Repeat, Inserting text

Group discussion

Sept - 23

1 Week 5 Replacing text Formatting text, Cut, Copy, Paste, Printing, Formatting your text and

Documents: Auto form ,at, Line spacing Margins. Borders and Shading.

2 Week 5 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. personality development

3 Week 4 Tables: Creating a simple table, Creating a table using the table menu

4 Week 6 Entering and editing text In a table, selecting in table, adding rows, changing row heights, Group discussion

Oct- 19

1 Week 4

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

2 Week 5 CAT-II


4 Week

Nov- 09 1 Week







Department: Commerce Paper : FINANCIAL ACCOUNTING - II Class: II B.Com Semester: III

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 22

1 Week 5 Single Entry: Single Entry Features Quiz




July - 25

1 Week 5 Hire Purchase System: Hire Purchase System

2 Week 5 Features –Accounting Treatment in the Books of Hire Purchaser and Group discussion


4 Week 7 Installment Purchase System: Installment Purchase System. Extension lecture

Aug - 22


2 Week 5 Instalment purchase systems. Career opportunities

3 Week

CAT-I

4 Week 6 Accounting Treatment in the books of Purchaser and Vendor. Group discussion

Sept - 23

1 Week 5 Branch Accounts: Branch Accounts features-Books of accounts- methods of

accounting of dependent branches

2 Week 5 Debtors System, Stock and debtors system personality development


4 Week 6 Departmental Accounts: Departmental Accounts need, features,

Oct- 19

1 Week 4 Basis for Allocation of Expenses, treatment of Inter - Group discussion

2 Week 5 Departmental Transfer at cost or Selling Price-Treatment of Expenses that cannot be

allocated – Preparation of departmental profit and loss. personality development

3 Week CAT-II


Nov- 09 1 Week






Department: Commerce Paper : FINANCIAL ACCOUNTING - II Class: II B.Com Semester: IV

Month & No.of

Working Days Week

No.of

Periods

Per week


Nov - 13



Quiz

4 Week 5 special features-Procedure for preparation-uses and limitations. Income and


Group discussion

Dec - 23

1 Week 5 Partnership Accounts: Legal provisions in the absence of Partnership Deed -




Jan - 18

1 Week CAT-I Extension lecture

3 Week 4 Partnership Accounts: Accounting treatment of Retirement and Death of a Partner




Feb - 21





4 Week 4 sinking fund method. Recording of transaction relating to issue and redemption of

debentures using computers Underwriting of Issue of Shares

Mar - 24




4 Week






Department : Commerce Paper : BUSINESS STATISTICS Class: II B.Com Semester:III

Month & No.of

Working Days Week

No.of

Periods

Per week


June - 22


2 Week 5 Collection of data- Primary and Secondary data –(Sampling- Random-Non Random-

Census)- Schedule and questionnaire –



July - 25


2 Week 5 Definition Objectives and Characteristics of measures of Central Tendency- Group discussion

3 Week 5 Types of Averages ,

4 Week 7 Arithmetic Mean, Geometric Mean, Extension lecture

Aug - 22


2 Week 5 Percentiles, Properties of averages and their applications. Career opportunities

3 Week

CAT-I

4 Week 6 Calculation of averages using computers. Group discussion

Sept - 23

1 Week 5 Measures of dispersion and Skewness: Meaning, definitions, Properties of dispersion-

2 Week 5 Range-Quartile Deviation . personality development

3 Week 4 Mean Deviation-Standard Deviation-

4 Week 6 Coefficient of Variation

Oct- 19

1 Week 4 Skewness definition-Karl Pearson’s and Bowley’s Measures of skewness- Group discussion

2 Week 5 Normal Distribution Calculation of Dispersion and skewness using Computers. personality development

3 Week

CAT-II


Nov- 09 1 Week






Department :Commerce Paper : BUSINESS STATISTICS Class: II B.Com Semester: IV

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13 3 Week 3

Measures of Relation: Meaning, definition and use of correlation – Types of correlation-

Karl Pearson’s correlation coefficient - Spearman’s Rank correlation

Quiz

4 Week 5 probable error-Calculation of Correlation by Using Computers. Group discussion

Dec - 23

1 Week 5 Regression Analysis :- Meaning and utility of Regression analysis comparison between

2 Week 5 Regression Equations Student seminar

3 Week 5 correlation and Regression Interpretation of Regression Co-efficient


Jan - 18



Components of Time series


Decentralization of Data-Calculation of trend and seasonal variations using computers


Feb - 21

1 Week 5 Index Numbers:- Meaning, Definition and Importance of Index Numbers-Methods of

Construction of Index Numbers

2 Week 5 Price Index Numbers – Quantity Index Numbers –Tests of Adequacy of Index Numbers Group discussion

3 Week 4 Deflating Index Numbers

4 Week 4 Cost of Index Numbers-Limitation of Index Numbers Calculation of index numbers using

computers.

Mar - 24




4 Week





Department: Commerce Paper: FS & BI Class: II B.Com Semester:III

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 22


2 Week 5 system for the economic development Financial System Importance of Financial

3 Week 5 b. Definition of Bank, Functions of Commercial.(Financial and Banking system charts) Group discussion


July - 25

1 Week 5 Banking Systems and its Regulation: Banking Systems –Branch banking, Unit Banking,

Correspondent banking, Deposit banking, Mixed banking and Investment banking

2 Week 5 An overview of banking; Banking Sector Reforms with special reference to Prudential

Norms: Capital adequacy norms, income recognition norms, classification of assets& NPAs Group discussion

3 Week 5 Innovation in Banking-ATMs, E-Banking, Credit cards, Online & Offshore Banking,

4 Week 7 Regional Rural banks, Cooperative banks, Micro Finance, Priority Sector Lending,

Indigenous banking, Role of NABARD, Development Financial institutions – SFC,SIDBI. Extension lecture

Aug - 22

1 Week 5 Financial Markets & Services: a. Indian Money Market- Characteristics, Structure,

composition call and notice money, market, treasury bills market, CDs, CPs

2 Week 5 Short term bill market, MMMFs (CDs, CPs, Treasury Bills) b. Indian capital market-

composition and growth of primary and secondary market. Career opportunities

3 Week

CAT-I

4 Week 6 Differences between primary and secondary markets, Capital market reforms and NBFCs in

capital markets; Stock Exchanges, NSE, OTCEI, Online Trading and role of SEBI. Group discussion

Sept - 23

1 Week 5 Financial Markets & Services: Financial intermediaries and services : Merchant bankers,

Mutual funds, Leasing companies, Venture Capital Funds, Forfeiting

2 Week 5 Loan Syndication, Factoring, Custodial Services, Depository Services, and Depository personality development

3 Week 4 Depository Services, and Depository

4 Week 6 Merchant bankers, Mutual , Venture Capital Funds

Oct- 19

1 Week 4 Forfeiting, Loan Syndication, Factoring, Custodial Services

2 Week 5 Depository Services, and Depository

3 Week

CAT-II


Nov- 09 1 Week






Department :Commerce Paper : FS & BI Class: II B.Com Semester: IV

Month & No.of

Working Days Week

No.of

Periods

Per week


Nov - 13

3 Week 3

Banker and customer, loans and advances: Banker and customer definition and their



Quiz



Group discussion

Dec - 23

1 Week 5





collecting banker.(Promissory notes, B/E, Crossed cheques-various modes).

Student seminar





Group discussion

Jan - 18

1 Week CAT-I Extension lecturer



4 Week 6 Life Insurance: – Practical aspects of Life Insurance. Career opportunities

Feb - 21

1 Week 5 Procedure for issuing a life insurance policy, issue of duplicate policies.

2 Week 5 Nomination, surrender value, policy loans, assignment. Group discussion

3 Week 4 Non Life Insurance:- Types of products and scope of Fire Insurance.


Non Life Insurance)

Mar - 24




4 Week





Department : Commerce Paper : ‘C’ LANGUAGE Class: II B.Com Semester: III

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 22

1 Week 5


Various stages in compilation of C programs – Characteristics of C – Uses of C – A very

simple program- The form of a C program – Introduction to Fundamentals

Quiz

2 Week 5 Character set – Basic alphabet – C tokens – Keywords and Identifiers – Keywords –

Identifiers – Constants – Types of Constants- Data types – Format specification.

3 Week 5 Variables I/O operations in C – Reading and writing a– char Integers – Long and Short -

Signed and unsigned – Characters- Signed and Unsigned – Double Group discussion

4 Week 5 OPERATORS AND EXPRESSIONS: Introduction-Operators-Assignment operators-

Arithmetic Increment operators – Decrement operators – Relational operators Student seminar

July - 25

1 Week 5 Logical operators-Comma operators-Size of operator-Bitwise operator-type conversion .

2 Week 5 Explicit conversion – Decision Control Structures – If statement – If else statement. Group discussion

3 Week 5 OPERATORS AND EXPRESSIONS: Nested if – Else if ladder – Dangling else problem –

Simplifying If else statement – Conditional operators

4 Week 7 Decision using switch – Tips about usage of switch-Break statement - Go to statement Extension lecture

Aug - 22

1 Week 5 Loop Control structures– Repetition and fixed count loops – Pre test and post test loops

2 Week 5 Fixed count loops , Type of the control variable- Nature of start and end condition Career opportunities

3 Week

CAT-I

4 Week 6 Updating the control variable – Reverse processing – Loops in C – While loop – Do while

loop – For loop – Nesting of loops, ARRAYS & STRINGS: Introduction Group discussion

Sept - 23

1 Week 5 Simulating heat flow – Definition – Declaration of an array – Memory map of an array –

2 Week 5 Initialization of an array – The mathematics of Heat flow – C solution , Bounds checking-

Application to – Binary search –Multidimensional array- Initialising 2 D array personality development

3 Week 4 Memory map of 2 D array – 3D arrays – Strings – Definition and Concepts

4 Week 6 Header file – string. ARRAYS & STRINGS:The Do-it-yourself option – STD Group discussion

Oct- 19

1 Week 4 Library String functions – Strien – Strcat Strcpy – Strcmp – Strlwr –

2 Week 5 Converts string into lowercase – Strupr – Special note on strings. personality development

3 Week CAT-II


Nov- 09 1 Week







Department: Commerce Paper : ‘C’ LANGUAGE Class: II B.Com Semester: IV

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13

3 Week 3

FUNCTIONS: Introduction – Structured Programming – Definition of a Function –

Function Prototypes – Prototype Syntax – Scope and Conversions – Argument

Conversions – Facts about Function

Quiz

4 Week 5 Types of Function – Parameters – Return statements – Actual and formal arguments –

Variations in functions – Function with no argument and no return values

Group discussion

Dec - 23

1 Week 5 FUNCTIONS: Function with argument but no return values

2 Week 5

Function with arguments and return-values – Variations in number of arguments – Some

more examples – Recursion – Iteration v/s recursion – Local and global variables –

Function with local and global variables – Conclusion.

Student seminar

3 Week 5 POINTERS & STRUCTURES: Introduction – Why C has pointers – Why pointers should

have data types – Definition – Advantages of using pointers – Pointer as an variable –

4 Week 5

Address operator -Asterisk operator – Indirection operator – Back to function calls – Call

by value – Call by reference – Pointer to function – Declaring, assigning and using

function pointers – What are function pointers

Group discussion

Jan - 18


3 Week 4

Good for – Function pointers and prototypes – Arrays and pointers – Equivalence between

pointers and arrays – Operations on pointers – Array of pointers – Passing an entire array

to a function

4 Week 6 Examples – Structures and Unions – Definitions – Structure concepts Career opportunities

Feb - 21

1 Week 5 POINTERS & STRUCTURES: Structure declaration – Structure variables –

2 Week 5 Structure initialization-accessing structure elements – Memory map of a structure Group discussion


4 Week 4 Structures – Self referential structures – Applications of structures – Introduction to union .

Union declarations and definition – Conclusion.

Mar - 24




4 Week






Department: Commerce Paper: PRINCIPALS OF MARKETING Class: III B.Com Semester: V

Month & No.

of Working

Days

Week

No .of

Periods

Per week


June - 22





July - 25





Aug - 22


2 Week 5 Bases for marketing segmentation, Product Career opportunities

3 Week

CAT-I

4 Week 6 Concept of product. Group discussion

Sept - 23

1 Week 5 Types of products

2 Week 5 New product development: packing role and function. personality development

3 Week 4 product development,

4 Week 6 Packing role and function

Oct- 19

1 Week 4 Brand name and trademark after sales services personality development

2 Week 5 Product life cycle concept Group discussion

3 Week CAT-II


Nov- 09 1 Week







Department : Commerce Paper : RURAL MARKETING Class: III B.Com Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 22





July - 25





Aug - 22


2 Week 5 RURAL CONSUMER Characteristics, Career opportunities

3 Week

CAT-I

4 Week 6 product and brand awareness in rural marketing Group discussion

Sept - 23

1 Week 5 product and brand awareness in rural marketing



4 Week 6 Segmenting rural markets

Oct- 19

1 Week 4 .Buying patterns and influences: Group discussion

2 Week 5 Segmenting rural markets. personality development

3 Week CAT-II


Nov- 09 1 Week







Department : Commerce Paper : COST AND MANAGEMENT ACCOUNTING Class: III B.Com Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 22

1 Week 5 Cost Accounting: definition, features, objectives, functions, scope, advantages, and

limitations Quiz


and limitations.

3 Week 5 Relationship between cost, management and financial accounting. Group discussion



July - 25

1 Week 5 ELEMENTS OF COSTS. Material cost: direct and indirect material cost,

2 Week 5 inventory control techniques-stop levels, EOQ, ABC analysis. Issue of materials to

production – pricing methods- Group discussion

3 Week 5 ELEMENTS OF COSTS FIFO, LIFO with base stock average methods


incentive plans Extension lecture

Aug - 22

1 Week 5 Halsey and Rowan plans, Tailors piece Rate method.

2 Week 5 Overheads: features, classifications, methods of allocation and apportionment of

overheads. Career opportunities

3 Week

CAT-I

4 Week 6 METHODS OF COSTING. Single or output costing Group discussion

Sept - 23

1 Week 5 job and contract costing

2 Week 5 features, costing process.- computation of cost personality development


4 Week 6 Features, limitations. need for

Oct- 19

1 Week 4 Meaning, Objectives, Group discussion

2 Week 5 Methods and techniques of analysis personality development

3 Week CAT-II


Nov- 09 1 Week







Department : Commerce Paper : CORPORATE ACCOUNTING Class: III B.Com Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 22

1 Week 5 ACCOUNTING STANDARDS – VALUATION OF GOODWILL AND SHARES:

Accounting Standards Quiz

2 Week 5 Need and importance – An overview of Indian Accounting Standards. Valuation of

Goodwill

3 Week 5 Need and methods. Group discussion

4 Week 5 Normal Profit method, Student seminar

July - 25

1 Week 5 ACCOUNTING STANDARDS – VALUATION OF GOODWILL AND SHARES Super

Profits method

2 Week 5 Capitalisation method. Valuation of Shares Group discussion



Aug - 22



2 Week 5 Preparation of Final Accounts – Provisions relating to preparation of Final Accounts Career opportunities

3 Week

CAT-1

4 Week 6 Profit and Loss Account and Balance Sheet Group discussion

Sept - 23

1 Week 5 Preparation of Final Accounts using computers

2 Week 5 Issue of Bonus Shares – Provisions of Company’s Act and SEBI guidelines. personality development

3 Week 4 Acquisition of Business and Profits prior to Incorporation.

4 Week 6 Accounting treatment.

Oct- 19

1 Week 4 GENERAL INSURANCE COMPANIES: Preparation of Final Accounts with special

reference to Group discussion

2 Week 5 Fire Insurance (Problems on Fire Insurance claims) & Marine Insurance (Theory only) personality development

3 Week CAT-II


Nov- 09 1 Week







Department : Commerce Paper : BUSINESS LAWS Class: III B.Com Semester: V

Month & No.of

Working Days Week

No.of

Periods

Per week


June - 22


2 Week 5 Essentials of a valid contract- types of contracts. Offer and Acceptance.


4 Week 5 Communication and revocation of offer and acceptance. Student seminar

July - 25


2 Week 5 Essential of valid consideration –the Doctrines of ‘ Stranger to Contact, Group discussion

3 Week 5 No ‘Consideration – No Contract – Capacity to contract ,


Aug - 22

1 Week 5 CONTRACT ACT: Consent: Free consent –

2 Week 5 Flaw in consent: Coercion-Undue influence Career opportunities

3 Week

CAT-I

4 Week 6 Fraud-Misrepresentation and Mistake for breach of a contract Group discussion

Sept - 23

1 Week 5 DISCHARGE OF A CONTRACT: Legality of object and consideration:- illegal and

immoral agreements

2 Week 5 Arguments opposed. to public policy. Agreement expressly declared to be void personality development


4 Week 6 DISCHARGE OF A CONTRACT:

Oct- 19

1 Week 4 Discharge of a contact various modes of discharge of a contract. Group discussion

2 Week 5 Performance of contacts. Breach of a contract – Types –remedies personality development

3 Week CAT-II


Nov- 09 1 Week







Department: Commerce Paper: INCOME TAX AND AUDITING Class: III B.Com Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 22

1 Week 5 UNIT:I- INTRODUCTION: Income tax –basic concepts –definitions-income, person,

Assessee-Assessment year, previous year, Income ,casual income

2 Week 5 PAN, Gross Total Income, Agricultural income –Residential status Quiz

3 Week 5 Individual ,HUF, partnership firm , company, Incidence of an individual

4 Week 5 Incomes exempted incomes – Partly exempted incomes Group discussion

July - 25

1 Week 5 UNIT:II-INCOME FROM SALARY- INCOME FROM HOUSE PROPERTY- PROFITS

AND GAINS FROM BUSINESS: Salary- meaning-allowances Student seminar

2 Week 5 Perquisites- profits in lieu of salary and their treatment-Deduction from salary income.

3 Week 5 Computation of salary income, qualified and provident funds. Income from House

property-meaning-Annual value-Let-out house, Group discussion

4 Week 7 Deductions from annual value, deemed ownership-co-ownership- unrealized rent,

computation of income from house property

Aug - 22

1 Week 5 Income from business-chargeability, deductions expressly allowed and disallowed ,general

deduction , computation of profits from business Extension lecture

2 Week 5 UNIT-III: INTRODUCTION TO AUDITING AND TYPES OF AUDIT: Auditing

meaning- definition and objectives of auditing – importance of auditing


4 Week 6 Limitations of auditing techniques – auditing memorandum –audit note book- test

checking. Types of audit-based on ownership

Sept - 23

1 Week 5 Proprietorships – partnership companies, trusts , co-operative societies government

departments based on time –interim , final , continuous Group discussion

2 Week 5 Balance sheet audit. Based on objectives – independent, financial , internal ,cost , tax,

government, secretarial .audit process and procedure

3 Week 4 UNIT:IV- AUDIT PLANNING AND CONTROL: Audit planning and programming- personality development

4 Week 6 Steps to be taken before commence the audit

Oct- 19

1 Week 4 Internal check – internal control - vouching –meaning Group discussion

2 Week 5 Objectives ,importance – investigation personality development

3 Week CAT-II


Nov- 09 1 Week







Department: Commerce Paper: OBJECT ORIENTED PROGRAMMING IN JAVA Class: III B.Com Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 24

1 Week 5 Unit-I: FUNDAMENTALS OF OBJECT ORIENTED PROCRAMMING AND JAVA:

Fundamentals of object oriented programming:

2 Week 5 Object Oriented paradigm-Basic Concepts of Object Oriented programming-Benefits of

OOP – Applications of OOP Java Evolution:- Quiz

3 Week 5 Java Features-How java differs from c And C++ - Java and Internet –

4 Week 5 Java And World Wide Web- Web Browsers –Hardware and software requirements – Java

Environment Group discussion

July - 25

1 Week 5 UNIT-II:- OVERVIEW OF JAVA LANGUAGE: Student seminar

2 Week 5 Simple java program – java program structure –

3 Week 5 java tokens java statements- Implementing a java Group discussion

4 Week 7 program- java virtual machine- Command Line arguments

Aug - 24

1 Week 5 UNIT-III:-CONSTANTS,VARIABLES AND DATA TYPES: Extension lecture

2 Week 5 Constants –variables – Data types –Declaration of variables-


4 Week 6 Giving values to variable – scope of variables- Symbolic Constant – type casting

Sept - 21

1 Week 5 UNIT-IV:-OPERATORS: Arithmetic Operators Group discussion

2 Week 5 Relational Operators

3 Week 4 Logical operators – Assignment Operators personality development

4 Week 6 Increment and Decrement Operators

Oct- 19

1 Week 4 Bitwise Operators Group discussion

2 Week 5 Special Operators. personality development

3 Week CAT-II


Nov- 09 1 Week







Department: Commerce Paper: DATA BASE MANAGEMENT SYSTEM Class: III B.Com Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 24

1 Week 5 UNIT:I DATEBASE SYSTEM INTRODUCTION AND FUNDAMENTALS:

2 Week 5 Data base system : concept of system – information system introducing the database Quiz

3 Week 5 DBMS and evolution of data base Roots :

4 Week 5 files and file oriented system organization Group discussion

July - 25

1 Week 5 UNIT-II :DATABASE MODELS: Database system components Student seminar

2 Week 5 data base system in the organization-data sharing strategic- data base planning

3 Week 5 management control –risk and cost –databases- Group discussion

4 Week 7 database development

Aug - 24

1 Week 5 UNIT-III: DATA MODELING: Database design: principles of conceptual data Extension lecture

2 Week 5 Base design – conceptual data models – aggregation – modelling conceptual


4 Week 6 Objects Vs Physical objects. Relational data model :

Sept - 21

1 Week 5 Fundamental concepts. Group discussion

2 Week 5 UNIT-IV: NORMALIZATION: Normalization-

3 Week 4 transforming a conceptual model personality development

4 Week 6 relational model

Oct- 19

1 Week 4 relational data base implementation Group discussion

2 Week 5 Relational algebra and calculus. personality development

3 Week CAT-II


Nov- 09 1 Week







Department: Commerce Paper: PRINCIPLES OF MARKETING-3B Class: III B.Com Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week




Dec - 23




4 Week 5 Types of distribution channels Group discussion

Jan - 18


2 Week

3 Week 4 Factors affecting choice of distribution channel:

4 Week 6 RETAILER AND WHOLESALER physical distribution of goods Transportation: Ware-

house Inventory control


Feb - 21


2 Week 5 PROMOTION: Group discussion

3 Week 4 Methods of promotion

4 Week 4 Optimum promotion max Advertising media their related merits and limitation.

Mar - 24




4 Week






Department :Commerce Paper : RURAL MARKETING Class: III B.Com Semester: VI

Month & No

.of Working

Days

Week

No.

of Periods

Per week




Dec - 23



3 Week 5 Branding


Jan - 18


3 Week 4 Pricing , Pricing decision


Feb - 21

1 Week 5 Media



4 Week 4 Distribution channels Logistics in rural markets

Mar - 24




4 Week






Department: Commerce Paper: COST AND MANAGEMENT ACCOUNTING Class: III B.Com Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13


losses,

Quiz


profits)

Group discussion

Dec - 23





Jan - 18


3 Week 4 FUNDS FLOW AND CASH FLOW ANALYSIS


Feb - 21



3 Week 4 Calculation of liquidity,

4 Week 4 Solvency, Inter preparation of ratios (Theory Only). personality development

Mar - 24

1 Week CAT-II



4 Week






Department: Commerce Paper : CORPORATE ACCOUNTING Class: III B.Com Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13



Quiz

4 Week 5



computers.

Group discussion

Dec - 23





Jan - 18


3 Week 4 BANK ACCOUNTS Bank Accounts – Books and Registers to be maintained by banks –


4 Week 6 Schedule of advance – Non-performing assets - legal provision relating to Preparation of



Feb - 21




4 Week 4 General insurance Companies. Preparation of final accounts

Mar - 24




4 Week





Department: Commerce Paper : BUSINESS LAWS Class: III B.Com Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13

3 Week 3




Quiz



Group discussion

Dec - 23


Definition of the terms consumer, unfair trade practices

2 Week 5 Restrictive trade practices and complainant rights of consumers . Student seminar

3 Week 5 consumer protection councils-Consumers redress agencies – penalties for violation.



Group discussion

Jan - 18


3 Week 4 Meaning of the terms industrial property, literary property copy right , patents, trademarks,



Feb - 21

1 Week 5 COMPANY LAW Doctrine of ultra vires and its effects – doctrine of constructive notice –

doctrine of indoor management –

2 Week 5

Exceptions. Management of companies – directors- qualification-disqualification –

appointment – removal –rights duties – company-meetings and resolution – appointment of

a company secretary.

Group discussion

3 Week 4 Winding up of companies –supervision of the court – dissolution. various modes-

compulsory

4 Week 4 winding up-powers and duties of official liquidator –members and creditors voluntary

winding up-Winding up subject to the

Mar - 24




4 Week






Department :Commerce Paper : OBJECT ORIENTED PROGRAMMING IN JAVA Class: III B.Com Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13 3 Week 3 Unit-I:EXPRESSIONS: Arithmetic Expressions – Evaluation of Expressions Quiz

4 Week 5 Precedence of arithmetic operators-Operator precedence and Associatively. Group discussion

Dec - 23

1 Week 5 Unit-II:DECISION MAKING AND BRANCHING: Decision making with if statement

2 Week 5 Simple If statement –If Else statement Student seminar

3 Week 5 Nesting If Else Statement – The Else if Ladder

4 Week 5 The switch Statement – The ?: Operator Group discussion

Jan - 18

1 Week

CAT-I Extension lecture

3 Week 4 Unit-III: DECISION MAKING AND LOOPING: The while statement

4 Week 6 The Do Statement – The For statement – Jumps in Loops Career opportunities

Feb - 21

1 Week 5 UNIT-IV:CLASS,OBJECTS AND METHODS: Define a class – Fields Declaration

2 Week 5 Methods Declaration – Creating Objects – Accessing Class Members-Constructors Group discussion

3 Week 4 Methods overloading Methods- Final variables and Methods – Final Classes

4 Week 4 Abstract methods and classes Visibility Control

Mar - 24


2 Week



4 Week






Department :Commerce Paper : INCOME TAX AND AUDITING Class: III B.Com Semester: VI

Month & No.of

Working Days Week

No.of

Periods

Per week


Nov - 13 3 Week 3

UNIT-II: PROFITS AND GAINS FROM BUSINESS AND PROFESSION –

CAPITAL GAINS

Quiz

4 Week 5 Income from profession- chargeability Group discussion

Dec - 23

1 Week 5 Deductions expressly allowed and dis-allowed general deductions, assets meaning

2 Week 5 Types-casts of inflation index, transfer computation of income from Student seminar

3 Week 5 Profession. capital - types ,transfer not regarded as transfer

4 Week 5 Cost of acquisition of various of various assets, deductions from capital gains exemption

u/s 54. Computation of taxable capital gains

Group discussion

Jan - 18

1 Week


3 Week 4 UNIT-II: INCOME FROM OTHER SOURCES –FROM DEDUCTIONS GROSS TOTAL

INCOME – COMPUTATION OF TOTAL INCOME Interest on securities

4 Week 6 bond washing transaction – dividends on shares – casual income , family pension , gifts

received and other general incomes including deductions – deemed income


Feb - 21

1 Week 5

Deductions from gross total incomes – clubbing and aggregations of incomes – set off and

carry forward of losses. Computation of total income tax liability of individual assessee –

Tax management

2 Week 5 UNIT-III: VERIFICATION AND VALUATION: Verification and valuation of assets and

liabilities – meaning - Importance – General principles

Group discussion

3 Week 4 UNIT-IV: AUDITOR QUALIFICATIONS AND DUTIES: Auditor qualifications –

disqualifications, Appointment and Removal of a company auditor

4 Week 4 Duties and rights of a company auditor- liabilities of a company auditor – preparation of an

audit report


Mar - 24

1 Week CAT-II

2 Week



4 Week






Department :Commerce Paper: DATA BASE MANAGEMENT SYSTEM Class: III B.Com Semester: VI

Month & No.of

Working Days Week

No.of

Periods

Per week


Nov - 13 3 Week 3

UNIT-I: INTRODUCTION TO SQL: Data definition commands – data manipulation

commands – select queries –advanced data definition commands

Quiz

4 Week 5 advanced select queries – virtual tables – joining database tables. Group discussion

Dec - 23

1 Week 5 UNIT-II: ADVANCED SQL: Relational set operators –SQL Join operators

2 Week 5 Sub queries and correlated queries Student seminar

3 Week 5 SQL Functions-Oracle Sequences

4 Week 5 Updatable views-and Procedural SQL Group discussion

Jan - 18


3 Week 4 UNIT-III: DATABASE DESIGN: The Information system-The Systems Development

Life cycle-The Database Life cycle-

4 Week 6 Database Design Strategies- Centralized Vs Decentralized design. Career opportunities

Feb - 21

1 Week 5 UNIT-IV: DISTRIBUTED DATABASE MANAGEMENT SYSTEMS: The evolution of

Distributed Database Management Systems-DDBMS Advantages and Disadvantages

2 Week 5 Distribution processing and Distribution Databases- Characteristics of Distributed

Database Management Systems-DDBMS Components-

Group discussion

3 Week 4 Levels of Data and Process distribution - Distributed Database Transparency Features-

4 Week 4 Performance Transparency features Performance Transparency and Query Optimization-

Distributed database design-Client server Vs DDBMS


Mar - 24

1 Week 3 CAT-II



4 Week






Department: Commerce Paper: ACCOUNTING I -IA Class: I B.Com (G&CA) Semester: I

Month & No.

of Working

Days

Week

No. of

Periods

Per week


July - 24


Advantages - Book keeping and accounting.

Extension lecture

2 Week 5 Classification of accounts and its Rules- double entry book keeping. Journalization –


3 Week 5 Subsidiary books: Types of Subsidiary Books-Cash Book. Three-column Cash Book. Petty

Cash Book (Problems).




Aug - 22

1 Week CAT-I


3 Week 3 Discounting of Bill- Renewal of Bill – Entries in the books of Drawer and Drawee

(Problems).

4 Week 7 UNIT-IV: Trail Balance & Rectification of Errors: Preparation of Trail balance

Errors – Meaning - Types of errors, rectification of errors. (Problems).

Sept - 23

1 Week 4 UNIT-V : Final Accounts : Preparation of Final Accounts: Trading Account.

2 Week 6 Additional Input: Average Due Date. Meaning – Calculation of Average Due Date. personality development

3 Week CAT-II


Oct- 18

1 Week


2 Week

3 Week

4 Week






Department: Commerce Paper :BUSINESS ORGANIZATION AND MANAGEMENT -1A Class: I B.Com (G&CA) Semester: I

Month &

No. of

Working

Days

Week

No. of

Periods

Per week


July - 25

1 Week 4 UNIT-I : INTRODUCTION TO BUSINESS :Concepts of Business. Extension lecture

2 Week 5 Trade, Industry and Commerce-Features of Business -Trade Classification- Aids to Trade

Industry- Classification –Relationship among Trade, Industry and Commerce


Sole proprietorship–Joint Hindu Family Firm, Joint Stock Company, Cooperative Society


4 Week 7 Choice of From of Organization- Government-Business Interface Public Sector Enterprises

(PSEs) – Multinational Corporations (MNCs).

Aug - 24

1 Week CAT-I

2 Week 4 Unit- 3: JOINT STOCK COMPANY: Company Incorporation: Preparation of Important

documents for incorporation of Company - Memorandum of Association

Group discussion

3 Week 3 Articles of Association Differences Between Memorandum of Association and Articles of

Association Prospectus and its contents – Company Act, 2013.

4 Week 7

Unit- 4 : MANAGEMENT AND ORGANISATION :Process of Management: Planning;

Decision-making Organization; Line and Staff Directing and Controlling; Delegation and

Decentralization of Authority.

Extension lecture

Sept - 21

1 Week 4 Unit- 5 : FUNCTIONAL AREAS OF MANAGEMENT: Production – Manufacturing –

Make in India – Marketing Management

2 Week 6

Marketing Concept; Marketing Mix; Product Life Cycle Pricing Policies and Practices.

Financial Management: Objectives. Sources and Forms of Funds Human Resource

Management: Functions


3 Week CAT-II


Oct- 19

1 Week


2 Week

3 Week

4 Week






Department: Commerce Paper: BUSINESS ECONOMICS IA Class: I B.Com (G) Semester: I

Month & No.

of Working

Days

Week

No. of

Periods

Per week


July - 25





Aug - 21

1 Week CAT-I

2 Week 4 Types of Elasticity of demand Group discussion

3 Week 3 Measurements of price elasticity of demand-

4 Week 7 UNIT-III : Cost and Revenue Analysis:-Classification or Costs Total average-Marginal;

-COSTS

Group discussion

Sept - 18

1 Week 4 Cost function –Long -run –short run Total Revenue-Average revenue- Marginal Revenue.

2 Week 6 UNIT V: Break even analysis:-Types of Costs Fixed Cost –Semi variable cost. Variable

Cost-cost behaviour. Break even Analysis uses and limitations


3 Week CAT-II


Oct- 22

1 Week


2 Week

3 Week

4 Week






Department : Commerce Paper : COMPUTER FUNDAMENTALS AND PHOTOSHOP-IA Class: I B.Com(CA) Semester: I

Month & No. of

Working Days Week

No. of

Periods

Per week


July - 25

1 Week 4

UNIT-1: INTRODUCTION TO COMPUTERS: Characteristics and limitations of

computer, Block diagram of computer Types of computers, Uses of computers, Computer

generations. Number systems: binary, Hexa and octal numbering system.

Extension lecture

2 Week 5

UNIT-II: INPUT AND OUTPUT DEVICES: Key board, Mouse Inputting Data in

Other ways, Types of software: System software, Application software. Commercial,

open Source, Domain and free ware software, Memories Primary, Secondary and Cache

memory. Windows Basic: Desktop, Start menu, Icons


3 Week 5 UNIT-III:INTRODUCTION TO ADOBE PHOTOSHOP: Getting started with

Photoshop, creating and saving a document in Photoshop, page layout and back ground

4 Week 7 Photoshop Program Window -title bar, menu bar, option bar, image window, image title

bar, status bar, palettes’, tool box, screen modes, saving files, reverting files, closing files.

Aug - 22

1 Week CAT-I

2 Week 4 UNIT-IV:IMAGES: Images: working with images, image size and resolution, image

editing, colour modes and adjustments, Zooming and panning and Images


3 Week 3 Rulers, Guides and grids, Cropping and straightening an Image backgrounds personality development

4 Week 7

making selections. Working with tool box: Working with pen tool, save and load

selection, working with erasers, working with text and brushes. colour modes-levels-

curves-seeing colour accurately-patch too

Sept - 23

1 Week 4 UNIT-V: LAYERS: Working with layers-layer styles –opacity-adjustment layers

2 Week 6

FILTERS: The filter menu, working with filters-editing your photo shoot, Presentation

how to create adds, arstic filters blur filter, Brush store filter, distort filters noise filters,

Pixalate filters, light effects difference clouds, sharpen filters, printing.

Group discussion

3 Week CAT-II


Oct- 19

1 Week


2 Week

3 Week

4 Week






Department: Commerce Paper: ACCOUNTING II-IB Class: I B.Com (G&CA) Semester: II

Month & No.of

Working Days Week

No.of

Periods

Per week


Nov - 14

1Week 5 UNIT-I : DEPRECIATION: Meaning of Depreciation.

2 Week 5 Methods of Depreciation: Straight Line.

3 Week 5 Written down Value– Sum of the year’s Digits). Quiz

4 Week 7 Annuity and Depletion (Problems Group discussion

Dec - 24


Preparation of Bad debts Account

2 Week CAT-I

3 Week 5 Provision for Bad and doubtful debts- Provision for Discount on Debtors Student seminar

4 Week 5 Provision for discount on creditors – Repairs and Renewals Reserve A/c (Problems). Group discussion

Jan - 19

1 Week 5

UNIT-III: ACCOUNTS OF NON-TRADING CONCERN: Features – Preparation of

receipts & payment account Income &Expenditure account and Balance sheet from the

Information.

2 Week 5 UNIT-IV: CONSIGNMENT ACCOUNTS: Consignment –features-Proforma invoice-

account sales- delcredre commission.

Extension lecture

4 Week 5 Accounting treatment in the books of consigner and consignee. Valuation of closing stock-

normal and abnormal losses (problems).


Feb - 20


joint-venture and consignment

2 Week 5 Accounting procedure - methods of keeping records (problems). Group discussion

3 Week CAT-II

4 Week 6 ADDITIONAL INPUT: Account Current: meaning-calculation of account current. personality development

Mar - 25

1 Week


2 Week

3 Week

4 Week






Department: Commerce Paper: BUSINESS ECONOMICS IB Class: I B.Com (G&CA) Semester: II

Month & No.of

Working Days Week

No.of

Periods

Per week


Nov - 14

1 Week 5 UNIT-I:-Production and costs: Techniques of maximization of output

2 Week 5 Minimization of costs and maximization of profit-Scale of production

3 Week 5 Cobb-Douglas production function Quiz

4 Week 7 UNIT-II:-Market structure-I: Concept of Market – Market structure- Characteristics. Group discussion

Dec - 23

1 Week 5 Perfect completion- Characteristics Equilibrium price -Profit maximizing output in the

short-run and long-run- Monopoly

2 Week CAT-I

3 Week 5 Characteristics –Profit maximization out-put in the short and long run-Defects of

Monopoly-Distinction between Perfect competition and Monopoly.

Student seminar



Group discussion

Jan - 17

1 Week 5 Oligopoly-Characteristics-Price Rigidity-The Kinked demand Curve-Concept of Duopoly

2 Week 5 UNIT-IV:-National Income and Economic Systems: National Income-Definition Extension lecture

4 Week 5 Measurement -GDP-Meaning Fiscal deficit-Economic Systems-Socialism Career opportunities

Feb - 22

1 Week 3 Mixed Economic System-Free Market economy

2 Week 5 UNIT-V:-Structural Reforms: Concepts of Economic liberalization, Privatization Group discussion

3 Week CAT-II

4 Week 6 Globalization-WTO Objectives Agreements-Functions-Trade cycles-Meaning-Phases,

Benefits of International Trade-Balance of Trade and Balance of Payments


Mar - 23

1 Week


2 Week

3 Week

4 Week






Department: Commerce Paper: BUSINESS ENVIRONMENT-IB Class: I B.Com (G) Semester: II

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13

1 Week 5 UNIT-I:OVERVIEWOFBUSINESSENVIRONMENT: Business Environment –

Meaning Macro and Micro Dimensions of Business Environment

2 Week 5 Economic – Political – Social – Technological – Legal – Ecological - Cultural -

Demographic

3 Week 5 Changing Scenario and implications – Indian Perspective – Global Perspective. Quiz

4 Week 7 UNIT-II: ECONOMIC GROWTH: Meaning of Economic growth – Factors influencing


Group discussion

Dec - 23

1 Week 5 UNIT-III: DEVELOPMENT AND PLANNING: Rostow’s stages of economic

development – Meaning – Types of Plans.

2 Week CAT-I


year plans.

Student seminar

4 Week 5 UNIT-IV: ECONOMIC POLICIES: Economic Reforms and New Economic Policy Group discussion

Jan - 18

1 Week 5 New Industrial Policy-Competition Law. Fiscal Policy

2 Week 5 Objectives and Limitations Union budget Extension lecture

4 Week 5 Structure and importance of Union budget Career opportunities

Feb - 21

1 Week 3 Monetary policy and RBI.

2 Week 5 UNIT-V: SOCIAL, POLITICAL AND LEGAL ENVIRONMENT Group discussion

3 Week CAT-II

4 Week 6 Concept of Social Justice – Schemes Political Stability – Legal Changes personality development

Mar - 24

1 Week


2 Week

3 Week

4 Week






Department : Commerce Paper : ENTERPRISE RESOURCE PLANNING-IB Class: I B.Com(CA) Semester: II

Month & No.of

Working Days Week

No.of

Periods

Per week


Nov - 13

1 Week 5 UNIT-I:-Introduction: Overview of enterprise systems- Evolution

2 Week 5 Risks and benefits- Fundamental technology

3 Week 5 Issues to be consider in planning design Quiz

4 Week 7 UNIT-II:- ERP Solution and Functional Modules Group discussion

Dec - 24

1 Week 5 Business process management, Functional modules

2 Week CAT-I

3 Week 5 UNIT-III:- ERP Implementation: Planning Evaluation and selection of ERP system Student seminar

4 Week 5 Implementation life cycle – ERP implementation Group discussion

Jan - 17

1 Week 5 Methodology and Frame work- Training- Data Migration

2 Week 5 People Organization in implementation- Consultants, Vendors and Employees. Extension lecture

4 Week 5 UNIT_IV:-Post Implementation: Maintenance of ERP Career opportunities

Feb - 19

1 Week 3 Organizational and industrial impact, mail box, keeping a contacts list, Scheduling tasks

and Meetings.

2 Week 5 UNIT V:-Emerging Trends On ERP: Extended ERP systems ERP add-ons-

CRM ,SCM.

Group discussion

3 Week CAT-II

4 Week 6 Business analytics-Future trends in ERP system.-Web enabled, Wireless technologies.

cloud computing.


Mar - 23

1 Week


2 Week

3 Week

4 Week






Department :Commerce Paper : Corporate Accounting-2A Class: II B.Com (G&CA) Semester: III

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 24

1 Week 5

Unit – I Accounting for Share Capital – Issue, forfeiture and reissue of forfeited shares

Concept & process of book building- Issue of rights and bonus shares. Quiz

2 Week 5 Buyback of shares (preparation of Journal and Ledger). Group discussion

3 Week 5 Unit – II Issue and Redemption of Debentures, Employee Stock options.

4 Week 7 Accounting Treatment for convertible and non. Student seminar

July - 25

1 Week 4 Convertible debentures (preparation of Journal and Ledger). Group discussion

2 Week 5 Unit – III Valuation of Goodwill and Shares : Need and methods.

3 Week 5 Normal Profit Method, Super Profits method- Capitalization Method Valuation of Shares –

Need for Valuation.


4 Week 7 Net assets method, Yield basis method, Fair value method (including problems). Group discussion

Aug - 24

1 Week CAT-I

2 Week 4 Unit – IV Company Final Accounts: Preparation of Final Accounts.

3 Week 3 Adjustments relating to preparation of final accounts. personality development

4 Week 7 Profit and loss account and balance sheet – Preparation of final accounts using computers

(including problems).

Group discussion

Sept - 21

1 Week 4

Unit – V Provisions of the Companies Act, 2013 relating to issues of shares and

debentures Book Building Preparation of Balance Sheet and Profit and Loss Account –

Schedule – III

2 Week 6 Additional Input: Profits Prior to Incorporation. Extension lecturer

3 Week CAT-II


Oct- 19


2 Week


4 Week






Department : Commerce Paper : BUSINESS STATISTICS-2A Class: II B.Com (G&CA) Semester: III

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 24

1 Week 5 UNIT –I : Introduction to Statistics: Definition, importance and limitations of statistics Quiz

2 Week 5 Collection of data -Frequency distribution – Tabulation Group discussion

3 Week 5 Diagrammatic and graphic presentation of data using Computers (Excel).

4 Week 7 Diagrammatic and graphic presentation of data using Computers (Excel). Student seminar

July - 25

1 Week 4 UNIT –II : Measures of Central Tendency: Characteristics of measures of Central

Tendency – Types of Averages- Arithmetic Mean

2 Week 5 Geometric Mean, Harmonic Mean Median- Mode, Deciles, Percentiles, Properties of

averages and their applications

Group discussion

3 Week 5 UNIT - III: Measures of dispersion and Skewness: Properties of dispersion – Range

Quartile Deviation-Mean Deviation – Standard Deviation

Extension lecturer

4 Week 7 Coefficient of Variation- Skewness definition – Karl Pearson’s and Bowley’s Measures of

skewness - Normal Distribution.


Aug - 24

1 Week CAT-I

2 Week 4

UNIT – IV: Measures of Relation: Meaning and use of correlation – Types of

correlation – Karlpearson’s correlation coefficient Spearman’s Rank correlation- probable

error

Group discussion

3 Week 3 Calculation of Correlation by using Computers. Regression analysis comparison between

correlation and Regression-Regression Equations- Interpretation of Regression Co-efficient

4 Week 7

UNIT – V: Analysis of Time Series & Index Numbers: Components of Time series –

Measurement of trend and Seasonal Variations- Index Numbers Methods of Construction

of Index Numbers


Sept - 21

1 Week 4 -Price Index Numbers- Quantity Index No’s -Tests of Index Numbers Use of Computer

Software Adequacy of Index Numbers Cost of Index Numbers – Limitations.

Group discussion

2 Week 6 Additional Input: Meaning-uses- sources-calculation of crude death &standard death rate. personality development

3 Week CAT-II


Oct- 19


2 Week


4 Week






Department : Commerce Paper : BANKING THEORY & PRACTICE-2A Class: II B.Com (CA) Semester: III

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 26

1 Week 5 Unit-I: Introduction Meaning & Definition of Bank - Functions of Commercial Banks Group discussion

2 Week 5 Kinds of Banks- Central Banking Vs. Commercial Banking. personality development

3 Week 5 Unit-II: Banking Systems :Unit Banking , Branch Banking

4 Week 7 Investment Banking- Innovations in banking – E banking Group discussion

July - 24

1 Week 4 Online and Offshore Banking, Internet Banking - Anywhere Banking - ATMs - RTGS. personality development

2 Week 5 Unit-III: Banking Development Indigenous Banking .

3 Week 5 Cooperative Banks, Regional Rural banks, SIDBI, NABARD - EXIM Bank. Quiz

4 Week 7 Unit-IV: Banker and Customer Meaning and Definition of Banker and customer – Types

of Customers - KYC Norms.

Group discussion

Aug - 22

1 Week CAT-I

2 Week 4 General Relationship and Special Relationship between Banker and Customer .

3 Week 3 Unit-V: Collecting Banker and Paying Banker Concepts Career opportunities

4 Week 7 Duties & Responsibilities of Collecting Banker- Holder for Value – Holder in Due Course

Sept - 23

1 Week 4 Statutory Protection to Collecting Banker - Responsibilities of Paying Banker - Payment

Gateways.

Group discussion

2 Week 6 Additional Input: Negotiable Instrument – Promissory Note, Bill of Exchange & Cheque. Student seminar

3 Week CAT-II


Oct- 18


2 Week


4 Week






Department :Commerce Paper : ACCOUNTING FOR SERVICE ORGANIZATIONS-2B Class: II B.Com (GA) Semester: IV

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13

3 Week 5 UNIT-1: NON –TRADING/SERVICE ORGANIZATIONS: Concept Quiz

4 Week 5 Types of Service Organizations – Section (8) and other provisions of companies Act,

2013.

Dec - 23

1 Week 5 UNIT-ll: ELECTICITY SUPPLY COMPANIES: Accounts of Electricity supply

companies:

Group discussion

2 Week 7 Double Accounting System –Revenue

3 Week 5 Account – Net revenue Account – Capital Account Student seminar

4 Week General Balance Sheet (including problems). Group discussion

Jan - 18

1 Week 5 UNIT –lll : BANK ACCOUNTS: Bank Accounts Books and Registers to be maintained

by Banks

Extension lecture

2 Week 5 CAT-I

4 Week 5 Banking Regulation Act, 1969-Legal provisions relating to preparation of Final Accounts



Feb - 21

1 Week UNIT – lV : INSURANCE COMPANIES: Life Insurance companies –Preparation of

Revenue Account,

2 Week 5 Profit and loss Account, Balance Sheet (including problems) –LIC Act, 1956.

3 Week 3 UNIT – V: GENERAL INSURANCE: Principles – Preparation of final accounts Group discussion

4 Week 5 With special reference to fire and marine insurance (including problems – GIC Act, 1972. personality development

Mar - 24


2 Week 6 ADDITIONAL INPUT: ACCOUNTING STANDARDS – Need and Importance An

overview of Indian Accounting standards.



4 Week






Department :Commerce Paper : BUSINESS LAW- 2B Class: II B.Com (G&CA) Semester: IV

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov-13

1 Week 5 UNIT-I: CONTRACT: Meaning and Definition of Contract-Essential elements of valid

Contract

2 Week 5 Valid, Viod and Viodable Contracts – Indian Contract Act, 1872.

3 Week 5 UNIT-II: OFFER AND ACCEPTANCE: Definition of Valid Offer, Acceptance and

Consideration Essential elements of Valid Offer, Acceptance and Consideration

Quiz

4 Week 7 UNIT-III: CAPACITY OF THE PARTIES AND CONTINGENT CONTRACT: Rules

regarding to Minors contracts

Dec - 23

1 Week 5 Rules relating to contingent contracts Group discussion

2 Week CAT-I

3 Week 5 Different modes of discharge of contracts - Rules relating to remedies to breach of Contract Student seminar

4 Week 5 UNIT-IV: SALE OF GOODS ACT 1930Contract of sale Group discussion

Jan - 18

1 Week 5 Sale and agreement to sell Extension lecture

2 Week 5 Implied conditions and warranties – Rights of unpaid vendor.

4 Week 5 UNIT-V : CYBER LAW: Cyber Law and Contract Procedures Career opportunities

Feb - 21

1 Week 3 Digital Signature – Safety Mechanisms.

2 Week 5 ADDITIONAL INPUT CONSUMER PROTECTION ACT Definition of the terms Group discussion

3 Week CAT-II

4 Week 6 Consumer unfair trade practices– rights of consumers – consumer protection councils. personality development

Mar - 24


2 Week


4 Week






Department :Commerce Paper : INCOME TAX -2B Class: II B.Com(G) Semester: IV

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 14

1 Week 5 Unit-1:Introduction: Income Tax Law –Basic concepts: Income, person, Assess,

Assessment year, Agricultural Income

2 Week 5 Capital and revenue, Residential Status , Income exempt from tax (theory only) Incidence

of Tax (including problems).

3 Week 5 Unit-II :Income from Salary: Allowances, perquisites, Quiz

4 Week 7 Profits in lieu of salary, Group discussion

Dec - 24

1 Week 5 Deductions form salary income,

2 Week CAT-I

3 Week 5 Computation of salary income and qualified savings eligible for deduction u/s 80C


Student seminar

4 Week 5 Unit-III :Income From house Property: Annual value let –out/self occupied / deemed to be

let-out house,

Group discussion

Jan - 19

1 Week 5 Deductions form annual value-

2 Week 5 computation of income from house property (including problems). Extension lecture

4 Week 5 Unit-IV : Income from capital Gains Career opportunities

Feb - 20

1 Week 3 Income from other sources –(from Individual point of view) –chargeability –and

assessment (including problems)

2 Week 5 Unit –V: Computation of total income of an individual Deduction under section -

80(including problems).

Group discussion

3 Week CAT-II

4 Week 6 ADDITIONAL INPUT: depreciation -rates block of assets, Unabsorbed depreciation.

Income from business and profession (including problems).


Mar - 25


2 Week


4 Week






Department : Commerce Paper : BUSINESS ANALYTICS- 2B Class: II B.Com (CA) Semester: IV

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13

1Week 5 UNIT-I: INTRODUCTION: Business Analytics Life Cycle.

2Week 5 Business Analytics Process- Data concepts- Data exploration & Visualization.

3 Week 5 Business Analytics as Solution for Business Challenges. Quiz

4 Week 7 UNIT-II: AUTOMATED DATA ANALYSIS: SPSS Applications.

Dec - 23

1 Week 5 Tabulation and Cross Tabulation of Data, Univariate , Bivariate Data Analysis. Group discussion

2 Week CAT-1

3 Week 5 UNIT-III: HYPOTHESIS TESTING: Type 1&2 errors. Student seminar

4 Week 5 T-test, ANOVA, Chi-Square and correlation- Linear Regression Analysis. Logistic

Regression- Cluster Analysis- Market Basket Analysis.

Group discussion

Jan - 18

1 Week 5 UNIT-IV: ADVANCED TECHNIQUES FOR DATA ANALYSIS:ANOVA,

Discriminate Analysis.

Extension lecture

2 Week 5 Factor Analysis, Conjoint Analysis, Multidimensional Scaling and Clustering Techniques.

Report Writing.

4 Week 5 UNIT-V: BUSINESS DATA MANAGEMENT: Master Data Management. Career opportunities

Feb - 21

1 Week 3 Data Warehousing and kinds of Architecture. Group discussion

2 Week 5

3 Week CAT-II

4 Week 6 Data Extraction- Transformation and Up-loading of Data. Data Mining- Meta Data- Data

Marts- Creating Data Marts Data Integration-OLTP and OLAP.


Mar - 24


2 Week


4 Week






Department :Commerce Paper : NETWORKS AND INTERNET FOUNDATION Class: II B.Com(VOC) Semester: III

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13

1 Week 5 UNIT- I: Introduction to Network, advantages and disadvantages of network , Types of Networks –

Network topologies, Types of topologies- Connecting Devices – Hubs,

2 Week 5 Repeaters, Bridges, Routers, Network Interface Cards (NIC) and Switches – Network Operating

system – analogy and digital signal, analogy and digital signal transmission

3 Week 5 UNIT-II: Introduction to Network Communication Model- Network Architecture –Application

Layer, Presentation Layer, Session Layer, transport Layer, Network Layer, Data-link Layer Quiz

4 Week 7 Physical Layer – TCP/IP Protocols- Protocols and their classification Group discussion

Dec - 23

1 Week 5 Address Resolution Protocol(ARP) , Reverse Address Resolution Protocols (RARP) Student seminar

2 Week CAT-I

3 Week 5 SMTP, MIME, IMAP, POP, ICMP, HTTP, and Telnet – flow control and cryptography

4 Week 5 UNIT- III: Overview of Internet, revolution of Internet , Internet service providers (ISP) – Group discussion

Jan - 18

1 Week 5 setting windows environment for dial up networking, search engine, searching web using search

engines – audio on internet – newsgroup – subscribing to news groups Extension lecture

2 Week 5 UNIT -IV: Intranet concepts and architecture, building corporate world wide web protocol,

4 Week 5 Internet infrastructure, fundamentals of TCP/IP, - Internet Security design Career opportunities

Feb - 21

1 Week 3 intranet as business tools, future of intranet – protocols of communication

2 Week 5 UNIT-V: Wireless Technology- aware of WML Protocol, planning your wireless home network

wireless networking equipments Group discussion

3 Week CAT-II

4 Week 6 Bluetooth and other wireless networks.- configuring wireless networks- Security – virus and

antivirus, configuring firewalls. personality development

Mar - 24

1 Week



4 Week






Department : Commerce Paper :PARTNERSHIP ACCOUNTING-2B (ADD ON COURCE) Class: II B.Com(G&CA) Semester: IV

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13

1 Week 5 UNIT -1 :Accounts from Incomplete Records: Single Entry:

2 Week 5 Features – Books and Accounts – Maintained

3 Week 5 Recording of transactions – Ascertainment of Profit (Statement of Affairs method only) Quiz

4 Week 7 UNIT –II :Partnership Accounts: Admission of Partner Group discussion

Dec - 24

1 Week 5 Legal Provisions in the Absence of Partnership

2 Week CAT-I

3 Week 5 Partnership Deed Student seminar

4 Week 5 Fixed and Fluctuating capitals Preparation of Final Accounts Group discussion

Jan - 17

1 Week 5 Accounting Treatment of Good will and Admission of a partner.

2 Week 5 UNIT –III :Partnership Accounts: Extension lecture

4 Week 5 Accounting treatment of Retirement and. Career opportunities

Feb - 19

1 Week 3 Death of a partner

2 Week 5 UNIT – IV :Partnership Accounts: Dissolution of Firm (Excluding sale to Firm ), Group discussion

3 Week CAT-II

4 Week 6 Dissolution of Firm (Excluding sale to Company and Amalgamation ) personality development

Mar - 23

1 Week



4 Week






Department :Commerce Paper : ENTREPRENEURSHIP-2B Class: I B.Com Semester: IV

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13

1 Week 5 UNIT-1: ENTERPRENEURSHIP: Entrepreneur – Characteristics - Classification of

Entrepreneurships

2 Week 5 Incorporation of Business – Forms of Business organizations – Role of Entrepreneurship

in economic development – Start – ups

3 Week 5 UNIT-II: IDEA GE NERATION AND OPPORTUNITY ASSESSMENT

Entrepreneurships-

Quiz

4 Week 7 Sources of New Ideas – Techniques for generating ideas – Group discussion

Dec - 24

1 Week 5 Opportunity Recognition Steps in tapping opportunities. Student seminar

2 Week CAT-I

3 Week 5 UNIT -III: PROJECT FORMULATION AND APPRAISAL: Report – Content Group discussion

4 Week 5 Guidelines for Report preparation – Project Appraisal techniques – economic – Steps

Analysis

Jan - 17

1 Week 5 Financial Analysis, Market Analysis, Technical Feasibility. Extension lecturer

2 Week 5 UNIT-IV: INSTITUTIONS SUPPORTING SMALL BUSINESS ENTERPRISES: Central

level

4 Week 5 Institutions: NABARD; SIDBI, NIC, KVIC; SIDIO; NSIC Ltd; etc Career opportunities

Feb - 22

1 Week 3 State level Institutions – DIC s – SFC- SSIDC – Other financial assistance Group discussion

2 Week 5 UNIT- V: GOVERNMENT POLICY AND TAXATION BENEFITS: Government Policy

for SSI s

3 Week CAT-II

4 Week 6 Tax Incentives and Concessions – Non-tax Concessions – Rehabilitation And Investment

Allowances.


Mar - 22

1 Week


2 Week


4 Week






Department : Commerce Paper : PRINCIPALS OF MARKETING Class: III B.Com Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Activity

June - 24

1 Week 5 UNIT-I: Introduction : Nature and scope of marketing:. Quiz




July - 25


2 Week 5 UNIT-II: CONSUMER BEHAVIOUR AND MARKET SEGMENTATION: Nature Group discussion


4 Week 7 UNIT-III: MARKET SEGMENTATION Extension lecture

Aug - 24

1 Week

CAT-I

2 Week 4 Market segmentation concept and importance Career

opportunities

3 Week 3 Bases for marketing segmentation, Product

4 Week 7 Concept of product, Types of products, New product development: packing role and

function, Group discussion

Sept - 21


2 Week 6 Brand name and trademark after sales services, product life cycle concept personality

development

3 Week

CAT-II

4 Week


Oct- 19

1 Week


2 Week


4 Week






Department : Commerce Paper :Data Base Management System-5A Class: III B.Com(CA) Semester: V

Month &

No. of

Working

Days

Week

No. of

Periods

Per week


Activity

June - 24

1 Week 5 Unit-I: Overview of Database Management System: Introduction, Quiz

2 Week 5 Data and Information, Database, Database Management System

3 Week 5 Objectives of DBMS, Evolution of Database Management Systems Group discussion

4 Week 7 Classification of Database Management System. Student seminar

July - 25

1 Week 4 Unit – II : File- Based System, Drawbacks of File-Based System, DBMS Approach

2 Week 5 Advantages of DBMS, Data Models, Components of Database System, DBA Group discussion

3 Week 5 Unit-III: Entry-Relationship Model: Introduction, The Building Blocks of an Entry-

Relationship, Classification of Entity Sets

4 Week 7 Attribute Classification, Relationship Degree, Relationship Classification, Generalization and

Specialization, aggregation and Composition Extension lecture

Aug - 24

1 Week

CAT-I

2 Week 4 CODD’S Rules , Relational Data Model , Concept of Relational Integrity. Career

opportunities

3 Week 3 Unit-IV: Structured Query Language: Introduction : History of SQL Standard, Commands in

SQL, Data types in SQL, Data Definition Language (DDL), Selection operation

4 Week 7 Projection Operation, Aggregate Functions Data Manipulation Language, Group discussion

Sept - 21

1 Week 4 Table Modification, Table Truncation, Imposition of Constraints, Set Operations

2 Week 6 Unit-V: PL/SQL: Introduction, Structure of PL/SQL Language Elements , Data Types,

Control Structure, Steps to Create a PL/SQL Program, Iterative Control

personality

development

3 Week

CAT-II

4 Week


Oct- 19

1 Week


2 Week


4 Week





Department : Commerce Paper : RURAL MARKETING Class: III B.Com Semester: V

Month &

No. of

Working

Days

Week

No. of

Periods

Per week


Activity

June - 24

1 Week 5 UNIT-I:RURAL MARKETING Quiz




July - 25


2 Week 5 UNIT-II:RURAL MARKETING AND ENVIRONMENT Group discussion



Aug - 24

1 Week

CAT-I

2 Week 4 Factors influencing Rural Marketing operations Career

opportunities

3 Week 3 UNIT-III:RURAL CONSUMER Characteristics, product and brand

4 Week 7 Awareness in rural marketing product and brand awareness in rural marketing Group discussion

Sept - 21

1 Week 4 Attitude and Behaviour- Buying patterns Segmenting rural markets.

2 Week 6 Buying patterns and influences, Segmenting rural markets. personality

development

3 Week

CAT-II

4 Week


Oct- 19

1 Week


2 Week


4 Week





Department : Commerce Paper : COST AND MANAGEMENT ACCOUNTING Class: III B.Com Semester: V

Month &

No. of

Working

Days

Week

No. of

Periods

Per

week


Activity

June - 24

1 Week 5 UNIT-I: Cost Accounting: definition, features, objectives, functions, scope, advantages,

and limitations- Management Accounting definitions, features Quiz

2 Week 5 objectives, functions, scope, advantages and limitations. Relationship between cost

3 Week 5 management and financial accounting. Cost, Concepts: cost classification Group discussion

4 Week 7 preparation of cost sheet. Relationship of costing department with other departments. Student seminar

July - 25

1 Week 4 UNIT-II: ELEMENTS OF COSTS-Material cost: direct and indirect material cost,

Inventory control techniques

2 Week 5 stop levels, EOQ, ABC analysis. Issue of materials to production – pricing methods- Group discussion

3 Week 5 UNIT-III :ELEMENTS OF COSTS FIFO, LIFO with base stock average methods

4 Week 7 Labour cost Direct and indirect Labor cost - methods of payment of wages including Extension lecture

Aug - 24

1 Week

CAT-I

2 Week 4 Incentive plans Halsey and Rowan plans, Tailors piece Rate method, Overheads:

features, Career opportunities

3 Week 3 classifications, methods of allocation and apportionment of overheads.

4 Week 7 UNIT-IV: METHODS OF COSTING. Single or output costing Group discussion

Sept - 21

1 Week 4 job and contract costing, features, costing process.- computation of cost

2 Week 6 UNIT-V: FINANCIAL STATEMENT ANALYASIS Financial statements , Features,

limitations. need for, Meaning, Objectives, Methods and techniques of analysis

personality

development

3 Week

CAT-II

4 Week


Oct- 19

1 Week


2 Week


4 Week






Department: Commerce Paper : CORPORATE ACCOUNTING Class: III B.Com Semester: V

Month &

No. of

Working

Days

Week

No. of

Periods

Per

week


Activity

June - 24

1 Week 5 UNIT-I:ACCOUNTING STANDARDS – VALUATION OF GOODWILL AND

SHARES: Accounting Standards - Need and importance Quiz

2 Week 5 An overview of Indian Accounting Standards. Valuation of Goodwill

3 Week 5 Need and methods, Normal Profit method, Group discussion

4 Week 7 UNIT-II: ACCOUNTING STANDARDS – VALUATION OF GOODWILL AND

SHARES Super Profits method Student seminar

July - 25

1 Week 4 Capitalisation method, Valuation of Shares , Need for valuation – Methods of valuation

2 Week 5 Net Assets method, Yield basis method – Fair Value method. Group discussion

3 Week 5 UNIT-III: COMPANY FINAL ACCOUNTS – ISSUE OF BONUS SHARES AND

PROFITS PRIOR TO INCORPORATION. Preparation of Final Accounts

4 Week 7 Provisions relating to preparation of Final Accounts Profit and Loss Account Extension lecture

Aug - 24

1 Week

CAT-I

2 Week 4 Balance Sheet – Preparation of Final Accounts using computers. Career opportunities

3 Week 3 UNIT-IV: Issue of Bonus Shares – Provisions of Company’s Act and SEBI guidelines .

4 Week 7 Acquisition of Business and Profits prior to Incorporation, Accounting treatment. Group discussion

Sept - 21

1 Week 4 UNIT-V: GENERAL INSURANCE COMPANIES: Preparation of Final Accounts with

special reference to

2 Week 6 Fire Insurance (Problems on Fire Insurance claims) & Marine Insurance (Theory only) personality

development

3 Week

CAT-II

4 Week


Oct- 19

1 Week


2 Week


4 Week





Department : Commerce Paper : BUSINESS LAWS Class: III B.Com Semester: V

Month &

No. of

Working

Days

Week

No. of

Periods

Per week


Activity

June - 24

1 Week 5 UNIT-I: CONTRACT ACT :Agreement and Contract: Definition and Meaning Quiz

2 Week 5 Essentials of a valid contract- types of contracts. Offer and Acceptance.


4 Week 7 communication and revocation of offer and acceptance. Student seminar

July - 25

1 Week 4 UNIT-II: CONTRACT ACT Consideration :Definition and importance

2 Week 5 Essential of valid consideration –the Doctrines of ‘ Stranger to Contact, No

Consideration Group discussion

3 Week 5 No Contract – Capacity to contract , special rules regarding minor ‘s argument,

4 Week 7 UNIT-III :CONTRACT ACT: Consent: Free consent- Flaw in consent: Coercion Extension lecture

Aug - 24

1 Week

CAT-I

2 Week 4 Undue influence- Fraud-Misrepresentation and Mistake for breach of a contract Career opportunities

3 Week 3 UNIT-IV : DISCHARGE OF A CONTRACT: Legality of object and consideration:-

illegal and immoral agreements- policy- arguments opposed. to public Agreement

4 Week 7 Expressly declared to be void- wagering agreements and contingent contacts. Group discussion

Sept - 21

1 Week 4 UNIT-V: DISCHARGE OF A CONTRACT: Discharge of a contact various modes of

2 Week 6 discharge of a contract. Performance of a contacts Breach of a contract – Types –

remedies

personality

development

3 Week

CAT-II

4 Week


Oct- 19

1 Week


2 Week


4 Week






Department: Commerce Paper AUDITING Class: III B.Com Semester: V

Month &

No. of

Working

Days

Week

No. of

Periods

Per week


Activity

June - 24

1 Week 5 UNIT-I: INTRODUCTION TO AUDITING : Meaning – Definition – Evolution –

Objectives

2 Week 5 Importance. Types of audit: Based on ownership Proprietorship, Quiz


4 Week 7 Cooperate Societies, Government Departments. Types of audit: – Group discussion

July - 25

1 Week 4 Based on time (Interim, Final, Continuous, and Balance Sheet) government, Secretarial. Student seminar

2 Week 5 Based on Objectives Independent, Financial, Internal, Cost, Tax,

3 Week 5 UNIT-II: PLANNING OF AUDIT AND CONTROL: Auditor: Qualification and

disqualifications – Qualities. Appointment and Reappointment Group discussion

4 Week 7 – Remuneration –Removal. Rights – Duties – Liabilities.

Aug - 24

1 Week CAT-I

2 Week 4 UNIT-III : AUDIT PLANNING : Engagement letter – Audit Programmer Extension lecture

3 Week 3 Audit note book – Audit papers. Career

opportunities

4 Week 7 Audit Work book – Audit content – Audit markings.

Sept - 21

1 Week 4 UNIT-IV: INTERNAL CHECK – Internal control - ( Sales – Purchase –Fixed assets Group discussion

2 Week 6 Cash Bank- Pay Roll) – Accounting Controls and Sampling in Audit .

3 Week CAT-II


Oct- 19


2 Week


4 Week





Department : Commerce Paper : COMPUTER APPLICATION IN BANKING Class: III B.Com Semester: V

Month & No.

of Working

Days Week

No. of

Periods

Per week


Activity

22-Jun

1 Week 5 UNIT –I: Introduction : Computers and commercial World- Quiz

2 Week 5 principles of computer science

3 Week 5 with reference to banking operations Group discussion

4 Week 7 different approaches to Mechanizations Student seminar

25-Jul


2 Week 5 Audit of computerized banking systems. Group discussion

3 Week 5 UNIT -II: Banking reconciliation : approaches to bank

4 Week 7 computerization computers in banks

22-Aug

1 Week


2 Week 4 Indian experiment process for withdrawing- Career opportunities

3 Week 3 Cash teller Machines at bank counters ATMs in India.

4 Week 7 UNIT -III : Electronic Commerce –The emerging trends- Internet as a network. Group discussion

23-Sep

1 Week 4 Unit-IV: WWW consumer Oriented Electronic commerce-

2 Week 6 Electronic payment systems Advertising and Marketing to the Interest Software agents. personality

development

3 Week

CAT-II

4 Week


19-Oct

1 Week


2 Week


4 Week






Department: Commerce Paper: ACCOUNTING SOFTWARE APPLICATIONS Class: III B.Com Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Activity

June - 24

1 Week 5 UNIT:1 : Accounting software package

2 Week 5 Concept and Scope- Feature of a good Software package Quiz

3 Week 5 selection of software package (Theory only)

4 Week 7 UNIT -II: Accounting Application of Spreadsheet-Budgeting Group discussion

July - 25

1 Week 4 Preparation of Cash Budget- Preparation of production Budget Student seminar


3 Week 5 UNIT -III: Budgetary control reports through Spreadsheet-(Requirements for a

successful Group discussion

4 Week 7 Budgetary Control system

Aug - 24

1 Week CAT-I

2 Week 4 Advantages and Limitations of Budgetary Control(Theory only) Extension lecture

3 Week 3 Unit-IV: Spreadsheet: Applications of Spreadsheet Career opportunities

4 Week 7 Pricing decisions, Special Order Pricing

Sept - 21

1 Week 4 Product Addition or Deletion- Make or Buy decisions Group discussion


3 Week CAT-II


Oct- 19


2 Week


4 Week





Department: Commerce Paper: OBJECT ORIENTED PROGRAMMING IN JAVA Class: III B.Com Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Activity

June - 24

1 Week 5 UNIT -I: FUNDAMENTALS OF OBJECT ORIENTED PROCRAMMING AND

JAVA: Fundamentals of object oriented programming:

2 Week 5 Object Oriented paradigm-Basic Concepts of Object Oriented programming-Benefits of

OOP – Applications of OOP Java Evolution:- Quiz

3 Week 5 Java Features-How java differs from c And C++ - Java and Internet –

4 Week 7 Java And World Wide Web- Web Browsers –Hardware and software requirements – Java

Environment Group discussion

July - 25

1 Week 4 UNIT-II:- OVERVIEW OF JAVA LANGUAGE: Simple java program – java program

structure Student seminar

2 Week 5 java tokens java statements- Implementing a java program- java virtual machine-

Command Line argument Extension lecture

3 Week 5 UNIT-III:-CONSTANTS,VARIABLES AND DATA TYPES: Group discussion

4 Week 7 Constants –variables – Data types –Declaration of variables-

Aug - 24

1 Week CAT-I

2 Week 4 Giving values to variable – scope of variables- Symbolic Constant – type casting

3 Week 3 UNIT-IV:-OPERATORS: Arithmetic Operators-Relational Operators Career opportunities

4 Week 7 Logical operators – Assignment Operators

Sept - 21

1 Week 4 Increment and Decrement Operators Group discussion

2 Week 6 Bitwise Operators , Special Operators

3 Week CAT-II


Oct- 19


2 Week


4 Week





Department: Commerce Paper: INCOME TAX AND AUDITING Class: III B.Com Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Activity

June - 24

1 Week 5 UNIT:I- INTRODUCTION: Income tax –basic concepts –definitions-income, person, Assesses-

Assessment year, previous year, Income ,casual income, PAN

2 Week 5 Gross Total Income, Agricultural income –Residential status – Individual ,HUF, partnership firm , Quiz

3 Week 5 company, Incidence of an individual – Incomes exempted incomes – Partly exempted incomes

4 Week 7

UNIT:II-INCOME FROM SALARY- INCOME FROM HOUSE PROPERTY- PROFITS AND GAINS

FROM BUSINESS: Salary- meaning-allowances- perquisites- profits in lieu of salary and their treatment-

Deduction from salary income, Computation of salary income

Group

discussion

July - 25

1 Week 4 qualified and provident funds. Income from House property-meaning-Annual value-Let-out house,

deductions from annual value, deemed ownership-co-ownership unrealized rent Student seminar

2 Week 5 computation of income from house property Income from business-chargeability, deductions

3 Week 5 expressly allowed and disallowed general deduction computation of profits from business Group

discussion

4 Week 7 UNIT-III: INTRODUCTION TO AUDITING AND TYPES OF AUDIT: Auditing meaning- definition

and objectives of auditing – importance of auditing limitations of auditing

Extension

lecture

Aug - 24

1 Week CAT-I

2 Week 4 auditing techniques – auditing memorandum –audit note book- test checking. Types of audit-based on

ownership – p, proprietorships ,partnership companies trusts,

3 Week 3 co-operative societies government departments based on time –interim , final , continuous Balance sheet

audit Based on objectives – independent

Career

opportunities

4 Week 7 financial , internal ,cost , tax, government, secretarial .audit process and procedure

Sept - 21

1 Week 4 UNIT:IV- AUDIT PLANNING AND CONTROL: Audit planning and programming- steps to be taken

before commence the audit internal check – internal control

Group

discussion

2 Week 6 vouching –meaning- objectives ,importance – investigation

3 Week CAT-II


Oct- 19


2 Week


4 Week





Department: Commerce Paper: DATA BASE MANAGEMENT SYSTEM Class: III B.Com Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Activity

June - 24

1 Week 5 UNIT:I DATEBASE SYSTEM INTRODUCTION AND FUNDAMENTALS:

2 Week 5 Data base system : concept of system – information system introducing the database of

DBMS and evolution data base Roots Quiz

3 Week 5 files and file oriented system organization

4 Week 7 UNIT-II :DATABASE MODELS: Database system components Group discussion

July - 25

1 Week 4 Data base system in the organization-data sharing strategic- data base planning Student seminar

2 Week 5 Management control –risk and cost –databases- database development

3 Week 5 UNIT-III: DATA MODELING: Database design: principles of conceptual data Group discussion

4 Week 7 Base design – conceptual data models – aggregation – modelling conceptual Extension lecture

Aug - 24

1 Week CAT-I

2 Week 4 Objects Vs Physical objects. Relational data model : fundamental concepts.

3 Week 3 UNIT-IV: NORMALIZATION: Normalization- Career

opportunities

4 Week 7 Transforming a conceptual model, relational model

Sept - 21

1 Week 4 Relational data base implementation Group discussion

2 Week 6 Relational algebra and calculus.

3 Week CAT-II


Oct- 19


2 Week


4 Week






Department :Commerce Paper : Management Accounting-3B Class: III B.Com Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13

1 Week 5 PRICE: Importance, price as marketing mix

2 Week 5 Factors influence price determination of a product

3 Week 5 Service discount and rebates Quiz

4 Week 7 DISTRUBITON CHANELS AND PHSYICAL DISTRUBITION Group discussion

Dec - 23


2 Week CAT-I Student seminar

3 Week 5 Types of distribution channels:

4 Week 5 Factors affecting choice of distribution channel: Group discussion

Jan - 18

1 Week 5 RETAILER AND WHOLESALER: Extension lecture

2 Week 5 physical distribution of goods Transportation

3 Week

4 Week 5 :Ware-house Inventory control Career opportunities

Feb - 21


2 Week 5 PROMOTION: Methods of promotion Group discussion

3 Week CAT-II

4 Week 6 Optimum promotion max: Advertising media their related merits and limitation. personality development

Mar - 24


2 Week


4 Week






Department : Commerce Paper : RURAL MARKETING Class: III B.Com Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13

1 Week 5 Rural marketing strategies

2 Week 5 Product planning for rural marketing

3 Week 5 Quality and size , Packaging Quiz

4 Week 7 Branding Group discussion

Dec - 23

1 Week 5 Branding decision


3 Week 5 Pricing Pricing decision

4 Week 5 Promotion in rural markets Group discussion

Jan - 18

1 Week 5 Distribution in rural markets Extension lecture

2 Week 5 Media

3 Week

4 Week 5 Advertising copy decision Career opportunities

Feb - 21


2 Week 5 Distribution channels Group discussion

3 Week CAT-II

4 Week 6 Logistics in rural markets personality development

Mar - 24


2 Week


4 Week






Department : Commerce Paper : COST AND MANAGEMENT ACCOUNTING Class: III B.Com Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Activity

Nov - 13


losses,


profits)

3 Week 5 COSTING TECHNIQUES FOR DECISSION MAKING Budgetary control Quiz

4 Week 7 Fixed, Fixable Budget Marginal costing Group discussion

Dec - 23


2 Week CAT-1 Student seminar

3 Week 5 Material and labour variances.

4 Week 5 FUNDS FLOW AND CASH FLOW ANALYSIS Group discussion

Jan - 18

1 Week 5 Funds flow Analysis and cash flow Analysis (As per AS-3) (Theory only) Extension lecture


3 Week

4 Week 5 Ratio Analysis. Career opportunities

Feb - 21

1 Week 3 calculation of liquidity,

2 Week 5 Solvency, Group discussion

3 Week CAT-II

4 Week 6 Inter preparation of ratios (Theory Only). personality

development

Mar - 24


2 Week


4 Week






Department :Commerce Paper : CORPORATE ACCOUNTING Class: III B.Com Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13

1 Week 5 AMALGAMATION AND INTERNAL RECONSTRUCTION Amalgamation- In

the nature of merger and purchase – Calculation of purchase consideration

2 Week 5 Treatment in the books of transferor and transferee (as per accounting Standard 14,

excluding inter-company holdings)

3 Week 5 Recording of transaction relating to merges using computers. Quiz

4 Week 7 Internal Reconstruction – Accounting Treatment Group discussion

Dec - 23

1 Week 5 Preparation of final statements after reconstruction



4 Week 5 internal Reconstruction using computers. Group discussion

Jan - 18

1 Week 5 BANK ACCOUNTS Bank Accounts – Books and Registers to be maintained buy

banks – slip system of posting – rebate on bills disconnected

Extension lecture

2 Week 5 Schedule of advance – Non performing assets - legal provision relating to

Preparation of final accounts –preparation of bank final Accounts using computers

3 Week

4 Week 5 ACCOUNTS OF INSURANCE COMPANIES Career opportunities

Feb - 21

1 Week 3 Life Insurance Companies – Preparation of Revenue Accounts, Profit and Loss

account,

2 Week 5 Balance Sheet and Valuation Balance Sheet. Group discussion

3 Week CAT-II

4 Week 6 General insurance Companies , Preparation of final accounts. personality development

Mar - 24


2 Week


4 Week


DANTULURI NARAYANA RAJU COLLEGE(AUTONOMOUS) (A College with Potential for Excellence)Bhimavaram, W.G.Dist, A.P


Department: Commerce Paper : BUSINESS LAWS Class: III B.Com Semester: VI Month &

No. of

Working

Days

Week

No. of

Periods

Per week


Nov - 13

1 Week 5 SALE OF GOODS ACT: Contact of sale: Definition-features-definition of the term goods- types of

goods-rules of transfer of property in goods-

Quiz

2 Week 5 differences between sale and agreement to sell Rights of an unpaid seller.

3 Week 5 Conditions and Warranties – Meaning and distinction express and implied condition and Warranties –

sale by non-owners –auction sale.

4 Week 7 CONSUMER PROTECTION ACT AND INTELLECTUAL PROPERTY RIGHTS. Definition of the

terms consumer, unfair trade practices, restrictive trade practices and complainant rights of

Group discussion

Dec - 23

1 Week 5 consumers – consumer protection councils consumers redresses agencies – penalties for violation.


3 Week 5 CONSUMER PROTECTION ACT AND INTELLECTUAL PROPERTY RIGHTS. Intellectual

property Rights : Meaning - Need and objectives

4 Week 5 Meaning of the terms industrial property, literary property copy right , patents, trade marks, trade

names, industrial design, Geographical indication

Group discussion

Jan - 18

1 Week 5 Information technology Act 2000: aims and objectives – a brief overview of the Act. Extension lecture

2 Week 5 COMPANY LAW Doctrine of ultra vires and its effects – doctrine of constructive notice doctrine of

indoor management – exceptions. Management of companies

3 Week

4 Week 5 meetings and resolution directors- qualification-disqualification – appointment – removal rights duties

– company – appointment of a company secretary- Winding up of companies


Feb - 21

1 Week 3

2 Week 5 supervision of the court – dissolution various modes compulsory, winding up-powers and duties of Group discussion

3 Week CAT-II

4 Week 6 official liquidator members and creditors voluntary winding up-Winding up subject to the personality development

Mar - 24


2 Week


4 Week






Department :Commerce Paper : AUDITING Class: III B.Com Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Activity

Nov - 13



Quiz




4 Week 7 Fixed assets – Investments – Personal Ledger – inventories. Group discussion

Dec - 23

1 Week 5 Capital and Reserves – Other assets- Other Liabilities.


3 Week 5 AUDIT OF INSTITUTIONS Audit of Institutions: Partnership

4 Week 5 Manufacturing and other Companies . Group discussion

Jan - 18

1 Week 5 Non- Trading concerns, Audit Report: Contents. Extension lecture

2 Week 5 Preparation of audit report -Fair report – Qualified report

3 Week

4 Week 5 REPORT WRITING Business Correspondence and Report Writing. Career

opportunities

Feb - 21


2 Week 5 Business letters, Business Reports: Structure Group discussion

3 Week CAT-II

4 Week 6 Preparation of Routine reports and Special reports personality

development

Mar - 24


2 Week


4 Week





Department :Commerce Paper : COMPUTER APPLICATION IN BANKING Class: III B.Com Semester: VI

Month &

No.of

Working

Days

Week

No.of

Periods

Per week


Activity

Nov - 13

1 Week 5 UNIT -1: Home Banking-Telephone banking-Computerized corporate banking Quiz

2 Week 5 Electric funds transfer-Importance of cheques clearing magnetic ink character.

3 Week 5 UNIT -II: Reconciliation (MICR) Optical character Recognition (OCR)

4 Week 7 Optical Mark Recognition (OMR) Group discussion

Dec - 23

1 Week 5 Computer output to Microphone (COM)


3 Week 5 Facsimile transformation.

4 Week 5 UNIT -III: Inter branch reconciliation –uses in foreign exchanges Group discussion

Jan - 18

1 Week 5 Documentation handling Systems –Cheque sorting and balancing systems (MICR arid

OCK, etc)

Extension lecture

2 Week 5 Document storage and retired systems (Micro films, etc)

3 Week

4 Week 5 Documentation Transmission systems (Fax etc.) Career

opportunities

Feb - 21

1 Week 3 UNIT -IV: Cash management system in banks

2 Week 5 Investment management systems Group discussion

3 Week CAT-II

4 Week 6 Statistical analysis transmission- magnetic Stripe. personality

development

Mar - 24


2 Week


4 Week






Department :Commerce Paper : ACCOUNTING SOFTWARE APPLICATIONS Class: III B.Com Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Activity

Nov - 13

1 Week 5 UNIT:I: Spreadsheet Applications in Capital Budgeting. Quiz

2 Week 5 Discounted Cash Method of Evaluating proposals-Internal Rate of Return- net present

value method using probabilities to quantity risk.

3 Week 5 Risk adjusted IRR -NV computation of Excel worksheet(Theory and Practical)

4 Week 7 UNIT -II: Practical Exposure to a Selected Financial Accounting package Group discussion

Dec - 23

1 Week 5 Installation- Accounting Head Definition Voucher entry Ledger Selection




Jan - 18

1 Week 5 UNIT- III: Electronic Commerce:E-Business and E-Commerce Extension lecture

2 Week 5 Definitions-Features of E-Commerce- Need for E-Commerce

3 Week

4 Week 5 Parties to E-commerce transactions)(Theory only) Career

opportunities

Feb - 21

1 Week 3 UNIT:IV: WorldWide Web Architecture- Importance of Internet Shopping over the

Internet

2 Week 5 Essentials requirements in designing a good website Group discussion

3 Week CAT-II

4 Week 6 Inter Organizational E-commerce (Theory only) personality

development

Mar - 24


2 Week


4 Week






Department :Commerce Paper : OBJECT ORIENTED PROGRAMMING IN JAVA Class: III B.Com Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Activity

Nov - 13

1 Week 5 UNIT -I:EXPRESSIONS: Arithmetic Expressions – Evaluation of Expressions Quiz

2 Week 5 Precedence of arithmetic operators-Operator precedence and Associatively. Group discussion

3 Week 5 UNIT -II:DECISION MAKING AND BRANCHING: Decision making with if

statement

4 Week 7 Simple If statement –If Else statement

Dec - 23

1 Week 5 Nesting If Else Statement – The Else if Ladder


3 Week 5 The switch Statement – The ?: Operator

4 Week 5 UNIT -III: DECISION MAKING AND LOOPING: The while statement Group discussion

Jan - 18

1 Week 5 The Do Statement – The For statement – Jumps in Loops Extension lecture

2 Week 5 UNIT -IV:CLASS,OBJECTS AND METHODS: Define a class – Fields Declaration

3 Week

4 Week 5 Methods Declaration – Creating Objects – Accessing Class Members-Constructors Career

opportunities

Feb - 21

1 Week 3 Methods overloading Methods- Final variables and Methods – Final Classes

2 Week 5 Abstract methods and classes Group discussion

3 Week CAT-II

4 Week 6 Visibility Control personality

development

Mar - 24


2 Week


4 Week





Department :Commerce Paper : INCOME TAX AND AUDITING Class: III B.Com Semester: VI

Month &

No. of

Working

Days

Week

No. of

Periods

Per

week


Activity

Nov - 13

1 Week 5 UNIT-II: PROFITS AND GAINS FROM BUSINESS AND PROFESSION –

CAPITAL GAINS- Income from profession Chargeability

Quiz

2 Week 5 deductions expressly allowed dis-allowed general deductions- Assets meaning- types, Group discussion

3 Week 5 casts of inflation index. Transfer computation of income from profession - capital types,

transfer not regarded as transfer cost of acquisition of various of various assets

4 Week 7 Deductions from capital gains exemption u/s 54. Computation of taxable capital gains

Dec - 23

1 Week 5 UNIT-II: INCOME FROM OTHER SOURCES –FROM DEDUCTIONS GROSS

TOTAL INCOME – COMPUTATION OF TOTAL INCOME Interest on securities

Student seminar

2 Week CAT-I

3 Week 5 bond washing transaction – dividends on shares – casual income , family pension , gifts

received and other general incomes including deductions – deemed income deductions

4 Week 5 from gross total incomes – clubbing and aggregations of incomes – set off and carry Group discussion

Jan - 18

1 Week 5 Computation of total income tax liability of individual assess – Tax management Extension lecture

2 Week 5 UNIT-III: VERIFICATION AND VALUATION: Verification and valuation of assets

and liabilities Meaning - Importance – General principles- forward of losses.

3 Week

4 Week 5 UNIT-IV: AUDITOR QUALIFICATIONS AND DUTIES: Auditor qualifications Career opportunities

Feb - 21

1 Week 3 disqualifications, Appointment and Removal of a company auditor

2 Week 5 duties and rights of a company auditor Group discussion

3 Week CAT-II

4 Week 6 liabilities of a company auditor – preparation of an audit report personality

development

Mar - 24


2 Week


4 Week





Department : Commerce Paper: DATA BASE MANAGEMENT SYSTEM Class: III B.Com Semester: VI

Month &

No. of

Working

Days

Week

No. of

Periods

Per week


Activity

Nov - 13

1 Week 5 UNIT-I: INTRODUCTION TO SQL: Data definition commands – data manipulation

commands – select queries –advanced data definition commands

Quiz

2 Week 5 advanced select queries – virtual tables – joining database tables. Group discussion

3 Week 5 UNIT-II: ADVANCED SQL: Relational set operators –SQL Join operators

4 Week 7 Sub queries and correlated queries Student seminar

Dec - 23

1 Week 5 SQL Functions-Oracle Sequences

2 Week CAT-I

3 Week 5 Updatable views-and Procedural SQL

4 Week 5 UNIT-III: DATABASE DESIGN: The Information system-The Systems Development

Life cycle-The Database Life cycle-

Group discussion

Jan - 18

1 Week 5 Database Design Strategies- Centralized Vs Decentralized design. Extension lecture

2 Week 5 UNIT-IV: DISTRIBUTED DATABASE MANAGEMENT SYSTEMS: The evolution

of Distributed Database Management Systems-DDBMS Advantages

3 Week

4 Week 5 Disadvantages Distribution processing and Distribution Databases- Characteristics of

Distributed Database Management Systems-DDBMS Components-


Feb - 21

1 Week 3 Levels of Data and Process distribution - Distributed Database Transparency Features-

2 Week 5 Performance Transparency features Performance Transparency and Group discussion

3 Week CAT-II

4 Week 6 Query Optimization-Distributed database design-Client server Vs DDBMS Personality

development

Mar - 24


2 Week


4 Week






Department: Commerce Paper: ACCOUNTING I -IA Class: I B.Com (G&CA) Semester: II

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Activity

July - 24


Advantages - Book keeping and accounting-

Extension lecture

2 Week 5 Classification of accounts and its Rules- double entry book keeping. Normalization –


3 Week 5 Subsidiary books: Types of Subsidiary Books-Cash Book. Three-column Cash Book. Career opportunities


Aug - 22




3 Week CAT-I


(Problems).

Sept - 23

1 Week 4 UNIT-IV: Trail Balance & Rectification of Errors: Preparation of Trail balance.

2 Week 5 Errors – Meaning - Types of errors, rectification of errors. (Problems). personality

development


Oct- 18

1 Week CAT-II

2 Week 3 Additional Input: Average Due Date , Meaning – Calculation of Average Due Date.


4 Week

Nov- 11 1 Week


2 Week






Department: Commerce Paper : BUSINESS ORGANIZATION AND MANAGEMENT -1A Class: I B.Com(G&CA) Semester: I

Month &

No. of

Working

Days

Week

No. of

Periods

Per week


Activity

July - 25

1 Week 5 UNIT-I : INTRODUCTION TO BUSINESS :Concepts of Business, Trade,

2 Week 5 Industry and Commerce-Features of Business -Trade Classification- Aids to Trade Extension lecture

3 Week 5 Industry- Classification –Relationship among Trade, Industry and Commerce


Sole proprietorship–Joint Hindu Family Firm, Joint Stock Company,


Aug - 24

1 Week 3 Cooperative Society. Choice of From of Organization- Government-Business Interface

Public Sector Enterprises (PSEs) – Multinational Corporations (MNCs).

2 Week 4 Unit- 3: JOINT STOCK COMPANY: Company Incorporation: Preparation of

Important documents for incorporation of Company - Memorandum of Association

Group discussion

3 Week CAT-I

4 Week 7 Articles of Association Differences Between Memorandum of Association and Articles

of Association Prospectus and its contents – Company Act, 2013.

Sept - 21

1 Week 4 Unit- 4 : MANAGEMENT AND ORGANISATION :Process of Management:

Planning; Decision-making Organization; Line and Staff

2 Week 5 Directing and Controlling; Delegation and Decentralization of Authority.

3 Week 5 Unit- 5 : FUNCTIONAL AREAS OF MANAGEMENT: Production – Manufacturing –

Make in India – Marketing Management Marketing Concept; Marketing Mix

personality

development

Oct- 19

1 Week CAT-II

2 Week 3 Product Life Cycle Pricing Policies and Practices. Financial Management: Objectives.

Sources and Forms of Funds Human Resource Management: Functions

Extension

lecture


4 Week

Nov- 09 1 Week


2 Week







Month & No.

of Working

Days

Week

No. of

Periods

Per week


Activity

July - 25

1 Week 5 UNIT-1:Introduction:- Meaning and definitions of Business Economics. Extension lecture




Aug - 21



3 Week CAT-I


Sept - 18


2 Week 5 Cost function –Long -run –short run Total Revenue-Average revenue- Marginal

Revenue.

personality

development

3 Week 5 UNIT V: Break even analysis:-Types of Costs Fixed Cost –Semi variable cost. Group discussion

Oct- 22

1 Week CAT-II



4 Week

Nov- 11 1 Week


2 Week







Month &

No. of

Working

Days

Week

No. of

Periods

Per

week


Activity

July - 25

1 Week 5 UNIT-1:INTRODUCTION TO COMPUTERS: Characteristics and limitations of computer, Block

diagram of computer Types of computers, Uses of computers C G N systems binary, HON System

Extension

lecture

2 Week 5 UNIT-II: INPUT AND OUTPUT DEVICES: Key board, Mouse Inputting Data in Other ways

3 Week 5 Types of software: System software, Application software. Commercial, open Source, Domain and

free ware software

Group

discussion

4 Week 7 Memories Primary, Secondary and Cache memory. Windows Basic: Desktop, Start menu, Icons

Aug - 22

1 Week 3 UNIT-III:INTRODUCTION TO ADOBE PHOTOSHOP: Getting started with Photoshop, creating

and saving a document in Photoshop, page layout and back ground Image title bar

personality

development

2 Week 4 Status bar, palettes, tool box, screen modes, saving files, reverting files, closing files.

3 Week CAT-I

4 Week 7 UNIT-IV:IMAGES: Images: working with images, image size and resolution, image editing,

colour modes and adjustments, Zooming and panning and Images, Rulers, Guides and grids.

Sept - 23

1 Week 4 Cropping and straightening an Image backgrounds making selections. Working with tool box:

2 Week 5 Working with pen tool, save and load selection, Working with erasers, working with text and

brushes. colour modes-levels-curves-seeing colour accurately-patch too

Group

discussion

3 Week 5 UNIT-V: LAYERS: Working with layers-layer styles –opacity-adjustment layers Extension

lecture

Oct- 19

1 Week CAT-II

2 Week 3

FILTERS: The filter menu, working with filters-editing your photo shoot, Presentation how to

create adds, arctic filters blur filter, Brush store filter, distort filters noise filters, Pixalate filters,

light effects difference clouds, sharpen filters, printing.

Career

opportunities


4 Week

Nov- 09 1 Week


2 Week






Department: Commerce Paper: ACCOUNTING II-IB Class: I B.Com (G&CA) Semester: II

Month &

No. of

Working

Days

Week

No. of

Periods

Per week


Activity



Dec - 24

1 Week 4 Written down Value– Sum of the year’s Digits). Annuity and Depletion (Problems

2 Week 5 UNIT-II: PROVISIONS AND RESERVES: Meaning – Provision Vs. Reserve Preparation

of Bad debts Account Provision for Bad and doubtful debts

3 Week 5 Provision for Discount on Debtors- Provision for discount on creditors – Repairs and

Renewals Reserve A/c (Problems).

Student seminar


Jan - 19

1 Week 4 UNIT-III: ACCOUNTS OF NON-TRADING CONCERN: Features – Preparation of

receipts

2 Week 2 Payment account Income &Expenditure account and Balance sheet from the Information. Extension lecture

4 Week 7

UNIT-IV: CONSIGNMENT ACCOUNTS: Consignment –features- proforma invoice-

account sales- delcredre commission. Accounting treatment in the books of consigner and

consignee. Valuation of closing stock- normal and abnormal losses(problems).

Career

opportunities

Feb - 20


2 Week 4 joint- venture and consignment-accounting procedure - methods of keeping records

(problems).

Group discussion

3 Week 4 ADDITIONAL INPUT: Account Current: meaning-calculation of account current. personality

development

4 Week CAT-II

Mar - 25


2 Week


4 Week







Month &

No. of

Working

Days

Week

No. of

Periods

Per week


Activity

Nov - 14

3 Week 4 UNIT-I:-Production and costs: Techniques of maximization of output. Quiz

4 Week 7 Minimization of costs and maximization of profit-Scale of production. Cobb-Douglas

production function.

Group discussion

Dec - 23


2 Week 5 Perfect completion- Characteristics Equilibrium price Profit maximizing output in the

short.

3 Week 5 run and long-run- Monopoly- Characteristics –Profit maximization out-put in the short and

long run-Defects of Monopoly-Distinction between Perfect competition and Monopoly

Student seminar


Jan - 17



2 Week 2 Oligopoly-Characteristics-Price Rigidity-The Kinked demand Curve-Concept of Duopoly. Extension lecture

4 Week 7 UNIT-IV:-National Income and Economic Systems: National Income-Definition. Career

opportunities

Feb - 22

1 Week 5 Measurement -GDP-Meaning Fiscal deficit-Economic Systems-Socialism. Mixed

Economic System-Free Market economy.

2 Week 4 UNIT-V:-Structural Reforms: Concepts of Economic liberalization, Privatization. Group discussion

3 Week 4 Globalization-WTO Objectives Agreements-Functions-Trade cycles-Meaning-Phases.

Benefits of International Trade-Balance of Trade and Balance of Payments.

personality

development

4 Week CAT-II

Mar - 23


2 Week


4 Week






Department: Commerce Paper: BUSINESS ENVIRONMENT-IB Class: I B.Com(G) Semester: II

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Activity

Nov - 13 3 Week 4

UNIT-I: OVERVIEWOFBUSINESSENVIRONMENT: Business Environment –

Meaning – Macro and Micro Dimensions of Business Environment- Economic

Quiz

4 Week 7 Political – Social – Technological – Legal – Ecological – Cultural - Demographic Group discussion

Dec - 23


2 Week 5 UNIT– II: ECONOMIC GROWTH: Meaning of Economic growth – Factors

influencing Development – Balanced Regional Development.

Student seminar

3 Week 5 UNIT - III: DEVELOPMENT AND PLANNING: Rostow’s stages of economic Group discussion

4 Week CAT-I

Jan - 18

1 Week 4 development – Meaning – Types of Plans. Main objects of Planning in India – NITI

Ayog and National Development Council – Five year plans.

2 Week 2 UNIT - IV: ECONOMIC POLICIES: Economic Reforms and New Economic Policy. Extension lecture

4 Week 7 New Industrial Policy-Competition Law, Fiscal Policy – Objectives and Limitations Career opportunities

Feb - 21

1 Week 5 Union budget

2 Week 4 Structure and importance of Union budget Monetary policy and RBI. Group discussion

3 Week 4 UNIT-V: SOCIAL, POLITICAL AND LEGAL ENVIRONMENT: Concept of Social

Justice – Schemes Political Stability – Legal Changes

personality

development

4 Week

CAT-II

Mar - 24

1 Week


2 Week


4 Week







Month & No.

of Working

Days

Week

No. of

Periods

Per week


Activity

Nov - 13 3 Week 4 UNIT I:-Introduction: Overview of enterprise systems- Evolution. Quiz

4 Week 7 Risks and benefits- Fundamental technology. Group discussion

Dec - 24

1 Week 4 Issues to be consider in planning design.

2 Week 5 UNIT II: ERP Solution and Functional Modules, Business process management,

Functional modules.

3 Week 5 UNIT-III:- ERP Implementation: Planning Evaluation and selection of ERP system

Implementation life cycle

Student seminar


Jan - 17

1 Week 4 ERP implementation. Methodology and Frame work- Training

2 Week 2 Data Migration People Organization in implementation- Consultants, Vendors and

Employees.

Extension lecture

4 Week 7 UNIT-IV:-Post Implementation: Maintenance of ERP Career opportunities

Feb - 19

1 Week 5 Organizational and industrial impact, mail box, keeping a contacts list, Scheduling tasks

and Meetings.

2 Week 4 UNIT -V:-Emerging Trends On ERP: Extended ERP systems ERP add-ons -CRM

,SCM.

Group discussion

3 Week 4 Business analytics-Future trends in ERP systems. Web enabled, Wireless technologies

cloud computing.

personality

development

4 Week CAT-II

Mar - 23


2 Week


4 Week






Department : Commerce Paper : Corporate Accounting-2A Class: II B.Com (G&CA) Semester: III

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 24

1 Week 5 UNIT– I :Accounting for Share Capital – Issue, Quiz

2 Week 5 forfeiture and reissue of forfeited shares Concept & process of book building

3 Week 5 Issue of rights and bonus shares

4 Week 6 Buyback of shares (preparation of Journal and Ledger) Group discussion

July - 25

1 Week 5 UNIT– II : Issue and Redemption of Debentures

2 Week 5 Employee Stock options Student seminar

3 Week 5 Accounting Treatment for convertible and non

4 Week 7 Convertible debentures (preparation of Journal and Ledger) Group discussion

Aug - 24

1 Week 3 UNIT – III :Valuation of Goodwill and Shares : Need and methods Extension lecturer

2 Week 4 Normal Profit Method, Super Profits method- Capitalization Method Valuation of Shares

– Need for Valuation


3 Week CAT-I

4 Week 7 Net assets method, Yield basis method, Fair value method (including problems).

Sept - 21

1 Week 4 UNIT – IV :Company Final Accounts: Preparation of Final Accounts Group discussion

2 Week 5 Adjustments relating to preparation of final accounts – Profit and loss account and balance

sheet – Preparation of final accounts using computers (including problems).

3 Week 5

UNIT–V :Provisions of the Companies Act, 2013 relating to issues of shares and

debentures Book Building – Preparation of Balance Sheet and Profit and Loss Account –

Schedule – III


Oct- 19

1 Week CAT-II

2 Week 3 Additional Input : Profits Prior to Incorporation. Group discussion


4 Week

Nov- 09 1 Week


2 Week






Department :Commerce Paper : BUSINESS STATISTICS-2A Class: II B.Com (G&CA) Semester: III

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 24


2 Week 5 Collection of data -Frequency distribution – Tabulation

3 Week 5 Diagrammatic and graphic presentation of data using Computers(Excel).

4 Week 6 Diagrammatic and graphic presentation of data using Computers(Excel). Group discussion

July - 25


Tendency – Types of Averages Arithmetic Mean

2 Week 5 Geometric Mean, Harmonic Mean Median Student seminar

3 Week 5 Mode, Deciles, Percentiles, Properties of averages and their applications

4 Week 7 UNIT - III: Measures of dispersion and Skewness: Properties of dispersion – Range Group discussion

Aug - 24

1 Week 3 Quartile Deviation-Mean Deviation – Standard Deviation – Coefficient of Variation

Skewness definition

Extension lecturer

2 Week 4 Karl Pearson’s and Bowley’s Measures of skewness- Normal Distribution. Career opportunities

3 Week CAT-I

4 Week 7 UNIT – IV: Measures of Relation: Meaning and use of correlation – Types of correlation

– Karlpearson’s correlation coefficient Spearman’s Rank correlation- probable error

Sept - 21


correlation and Regression-Regression Equations- Interpretation of Regression Co-efficient

Group discussion

2 Week 5 UNIT – V: Analysis of Time Series & Index Numbers: Components of Time series –

Measurement of trend and Seasonal Variations- Index Numbers

3 Week 5 Methods of Construction of Index Numbers- Price Index Numbers Quantity Index

Numbers -Tests of of Index Numbers Use of Computer Software


Oct- 19

1 Week CAT-II

2 Week 3 Adequacy of Index Numbers- Cost of Index Numbers – Limitations Additional Input:

Meaning-uses- sources-calculation of crude death &standard death rate.

Group discussion


4 Week

Nov- 09 1 Week


2 Week





Department : Commerce Paper : OFFICE AUTOMAION TOOLS -2A Class: II B.Com (CA) Semester: III

Month & No. of

Working Days Week

No. of

Periods Per

week


June - 22

1 Week 5 UNIT-I: MS-EXCEL: Features of Ms-Excel, parts of Ms-Excel window

2 Week 5 entering and editing data in worksheet, number formatting in excel

3 Week 5 different cell references, how to enter and edit formula in excel Quiz

4 Week 6 auto fill and custom fill, printing options Group discussion

July - 25

1 Week 5 UNIT-II: FORMATTING OPTIONS: Different formatting options, change row height, formulae and

functions, excel names.

2 Week 5 FUNCTIONS: Meaning and advantages of functions, different types of functions available in Excel, financial

functions, date and time, engineering, statistical, math and trig, logical, text, information, look up and reference

functions.

Student seminar

3 Week 5 UNIT-III: CHARTS: Different types of charts, Parts of chart, chart creation using wizard, chart operations,

data maps, graphs, data sorting, filtering. Excel sub totals, scenarios, what-if analysis. MACRO: Meaning and

advantages of Macros, creation.

Group discussion

4 Week 7 editing and deletion of macros Creating a macro, how to run, how to delete a macro.

Aug - 22

1 Week 3 UNIT-IV: MS ACCESS: Creating a simple Database and Tables: Features of Ms-Access, creating a Database,

Parts of Access

Extension lecturer

2 Week 4 Data types and properties, adding, deleting fields, remaining the fields in a table. Forms: The Form Wizard,

design view, columnar, tabular, data sheet, chart wizard

3 Week CAT-I

4 Week 7 UNIT-V: FINDING, SORTING AND DISPLAYING DATA: Queries and Dynasts, Creating and using select

queries, Returning to the Query Design, Multilevel sorts


Sept - 23

1 Week 4 Finding incomplete matches, showing All records after a Query, saving queries Cross tab Queries.

2 Week 5 Printing Reports: Simple table, Form and database printing Defining advanced Reports,

3 Week 5 Manual Reporting, Properties in Reports, Saving Reports. Flat Versus Relational, Types of Relationships,

Viewing relationships, Defining and Redefining Relationships, Creating and Deleting Relationships

Group discussion

Oct- 19


2 Week 3 ADDITIONAL INPUT: Word Processing – Ms-Word – Features and Advantages personality development


4 Week

Nov- 09 1 Week


2 Week






Department :Commerce Paper : ACCOUNTING FOR SERVICE ORGANIZATIONS-2B Class: II B.Com (GA) Semester: IV

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13



2013.

Dec - 23


companies:

Group discussion

2 Week 5 Double Accounting System –Revenue Account

3 Week 5 Net revenue Account – Capital Account general Balance Sheet (including-problems). Student seminar


Jan - 18

1 Week 4 UNIT –lll: BANK ACCOUNTS: Bank Accounts Books and Registers to be maintained by

Banks

Extension lecture



4 Week 7 UNIT – lV: INSURANCE COMPANIES: Life Insurance companies Career opportunities

Feb - 21

1 Week 5 Preparation of Revenue Account, Profit and loss Account, Balance Sheet (including

problems) –LIC Act, 1956.

2 Week 4 UNIT – V: GENERAL INSURANCE: Principles – Preparation of final accounts with

special reference to fire and marine insurance (including problems – GIC Act, 1972.



Group discussion

4 Week CAT-II

Mar - 24


2 Week


4 Week






Department :Commerce Paper : BUSINESS LAW- 2B Class: II B.Com (G&CA) Semester: IV

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13 3 Week 4

UNIT-I: CONTRACT: Meaning and Definition of Contract-Essential elements of valid

Contract

Quiz


Dec - 23


Consideration

Group discussion

2 Week 5 Essential elements of Valid Offer, Acceptance and Consideration


regarding to Minors contracts Rules relating to contingent contracts

Student seminar


Jan - 18

1 Week 4 Different modes of discharge of contracts Rules relating to remedies to breach of Contract. Extension lecture

2 Week 2 UNIT-IV: SALE OF GOODS ACT 1930Contract of sale

4 Week 7 Sale and agreement to sell Career opportunities

Feb - 21


2 Week 4 UNIT-V : CYBER LAW: Cyber Law and Contract Procedures Digital Signature – Safety

Mechanisms.

3 Week 4 ADDITIONAL INPUT :CONSUMER PROTECTION ACT: Definition of the terms

consumer unfair trade practices– rights of consumers – consumer protection councils.

Group discussion


Mar - 24


2 Week


4 Week






Department :Commerce Paper : INCOME TAX -2B Class: II B.Com (G) Semester: IV

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 14

3 Week 4 UNIT-1:Introduction: Income Tax Law –Basic concepts: Income, person, Assess,


Quiz



Group discussion

Dec - 24

1 Week 4 UNIT -II :Income from Salary: Allowances, perquisites,

2 Week 5 profits in lieu of salary, deductions form salary income,

3 Week 5 computation of salary income and qualified savings eligible for deduction u/s 80C


Student seminar


Jan - 19

1 Week 4 UNIT -III :Income From house Property: Annual value let

2 Week 2 out/self occupied / deemed to be let-out house Extension lecture

3 Week

4 Week 7 Deductions form annual value- computation of income from house property (including

problems).


Feb - 20

1 Week 5 UNIT -IV :Income from capital Gains Income from other sources –(from Individual point

of view) –chargeability –and assessment (including problems)

2 Week 4 UNIT –V: Computation of total income of individual Deductions under section -

80(including problems).

Group discussion

3 Week 4 ADDITIONAL INPUT: depreciation -rates block of assets, unabsorbed depreciation



4 Week CAT-II

Mar - 25


2 Week


4 Week






Department : Commerce Paper : BUSINESS ANALYTICS- 2B Class: II B.Com (CA) Semester: IV

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13 3 Week 4 UNIT-I: INTRODUCTION: Business Analytics Life Cycle. Quiz

4 Week 7 Business Analytics Process- Data concepts- Data exploration & Visualization.

Dec - 23

1 Week 4 Business Analytics as Solution for Business Challenges. Group discussion

2 Week 5 UNIT-II: AUTOMATED DATA ANALYSIS: SPSS Applications. Tabulation and Cross

Tabulation of Data, Univariate, Bivariate Data Analysis.

3 Week 5 UNIT-III: HYPOTHESIS TESTING: Type 1&2 errors. Student seminar


Jan - 18

1 Week 4 T-test, ANOVA, Chi-Square and correlation- Linear Regression Analysis. Extension lecture

2 Week 2 Logistic Regression- Cluster Analysis- Market Basket Analysis.




Feb - 21


Report Writing.

2 Week 4 UNIT-V: BUSINESS DATA MANAGEMENT: Master Data Management.

3 Week 4

Data Warehousing and kinds of Architecture. Data Extraction- Transformation and Up-

loading of Data. Data Mining- Meta Data- Data Marts- Creating Data Marts. Data

Integration-OLTP and OLAP.

Group discussion


Mar - 24


2 Week


4 Week






Department : Commerce Paper :Programming in C-4A Class: III B.Com Semester: V

Month & No. of

Working Days Week

No. of

Periods Per

week


22-Jun

1 Week 5 UNIT-I: Introduction to Algorithms and Programming Languages: Introduction to C: - - Quiz

2 Week 5 Algorithm-key features of Algorithms-Some more Algorithms-Flow Charts.

3 Week 5 Structure of C program-Writing the first C Program-File used in C Program Group discussion

4 Week 6 Compiling and Executing C programs-Using Comments-Keywords-Identifiers Student seminar

25-Jul

1 Week 5 Basic Data types in C-Variables-Constants-I/O Statements-Go to Statements in C-Operators in C-

2 Week 5 Programming Examples-Type Conversion and Type Casting. Group discussion

3 Week 5 UNIT - II: Decision Control and Looping Statements: Introduction to Decision Control Statements-

4 Week 7 Conditional Branching Statements-Iterative Statements-Nested Loops-Break and Continue Statement-Go to

Statement. Extension lecture

22-Aug

1 Week 3 UNIT - III: Functions: Introduction-Using functions-Function Declaration/Prototype-

2 Week 4 Function definition-Function call-return statement-Passing Parameters-Scope of variables-Storage Classes-

Recursive function. Career opportunities

3 Week

CAT-I

4 Week 7 UNIT - IV: Arrays: Introduction-Declaration of Arrays-Accessing elements of the Array Storing Values in

Array-Calculating the length of the Array-Operations on Array. Group discussion

23-Sep

1 Week 4 One dimensional array for inter-function communication-Two dimensional Arrays Operations on Two

Dimensional Arrays. Introduction String and character functions.

2 Week 5 UNIT – V:Pointers: Understanding Computer Memory-Introduction to Pointers declaring Pointer Variables-

Passing Arguments to Functions using Pointer Pointer and Array-Passing Array to Function. personality development

3 Week 5 Structure, Union, and Enumerated Data Types: Introduction-Nested Structures-Arrays of Structures-

Structures and Function string and Character function.

19-Oct

1 Week

CAT-II

2 Week 3 ADDITIONAL INPUT: Programming Languages – Low Level and High Level Languages and their Features.


4 Week

9-Nov 1 Week








Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13 3 Week 4 UNIT-I: Accounts from Incomplete Records: Single Entry: Quiz

4 Week 7 Features – Books and Accounts – Maintained Group discussion

Dec - 24

1 Week 4 Recording of transactions – Ascertainment of Profit (Statement of Affairs method only)

2 Week 5 UNIT-II: Partnership Accounts: Admission of Partner Student seminar

3 Week 5 Legal Provisions in the Absence of Partnership Deed


Jan - 17

1 Week 4 Fixed and Fluctuating capitals Preparation of Final Accounts

2 Week 2 Accounting Treatment of Good will and Admission of a partner. Extension lecture

4 Week 7 UNIT-I II: Partnership Accounts: Career opportunities

Feb - 19

1 Week 5 Accounting treatment of Retirement and.

2 Week 4 Death of a partner Group discussion

3 Week 4 UNIT-IV: Partnership Accounts Dissolution of Firm (Excluding sale to Firm ,Dissolution

of Firm (Excluding sale to Company and Amalgamation )

4 Week CAT-II

Mar - 23


2 Week


4 Week






Department: Commerce Paper : ENTREPRENEURSHIP-2B Class: II B.Com Semester: IV

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13


Entrepreneurships

Quiz



Group discussion

Dec - 24


:Entrepreneurships-

2 Week 5 Sources of New Ideas – Techniques for generating ideas – Student seminar

3 Week 5 Opportunity Recognition Steps in tapping opportunities. Group discussion

4 Week CAT-I

Jan - 17

1 Week 4 UNIT-III: PROJECT FORMULATION AND APPRAISAL: Report – Content, Extension lecturer

2 Week 2 Guidelines for Report preparation – Project Appraisal techniques – economic – Steps

Analysis

4 Week 7 Financial Analysis, Market Analysis, Technical Feasibility. Career opportunities

Feb - 22


level Institutions: NABARD; SIDBI, NIC, KVIC; SIDIO;

Group discussion

2 Week 4 NSIC Ltd; etc. – State level Institutions – DIC s – SFC- SSIDC – Other financial

assistance.

3 Week 4

UNIT- V: GOVERNMENT POLICY AND TAXATION BENEFITS: Government Policy

for SSI s – tax Incentives and Concessions – Non-tax Concessions – Rehabilitation And

Investment Allowances

4 Week CAT-II

Mar - 22


2 Week .


4 Week






Department : Commerce Paper :Business Leadership-3A Class: III B.Com Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


22-Jun

1 Week 5 UNIT-I : Introductory : Leadership Quiz

2 Week 5 Traits and Skills and styles

3 Week 5 Leadership Development Group discussion

4 Week 6 Qualities of a good Leader Student seminar

25-Jul

1 Week 5 UNIT-II : Decision Making and Leadership: Leadership for Sustainability

2 Week 5 Power, Influence, Impact Group discussion

3 Week 5 Leadership Practices

4 Week 7 Organizations and Groups Extension lecture

22-Aug

1 Week 3 Organizational Culture and Leadership

2 Week 4 Leadership in Business Organization Career opportunities

3 Week

CAT-I

4 Week 7 UNIT-III : Special Topics : Profiles of a few inspirational leaders in Business Group discussion

23-Sep

1 Week 4 Jemshedgi JI Tata -Aditya Birla. Swaraj Paul. L.N. Mittal-N.R. Narayana Murthy, Azim

Premji, Etc.

2 Week 5 ADDITIONAL INPUT: explanation Leadership Development personality development

3 Week 5 Explanation Organizations And Groups Explanation on

19-Oct

1 Week

CAT-II

2 Week 3 Profiles of a few inspirational leaders in Business


4 Week

9-Nov 1 Week







Department: Commerce Paper: Cost Accounting -3A Class: III B.Com (G&CA) Semester: V

Month & No. of

Working Days Week

No. of

Periods

Per week


June - 24

1 Week 5 UNIT–I: Introduction.

2 Week 5 Distinguish between Financial Accounting, Cost Accounting. Quiz

3 Week 5 Management Accounting-Cost concepts.

4 Week 6 Classification-cost centre and cost Unit. Group discussion

July - 25

1 Week 5 Preparation of Cost sheet. Student seminar

2 Week 5 UNIT-II: Elements of Cost : Materials: Material control - Selective control, ABC

technique.

3 Week 5 Methods of pricing issues- FIFO, LIFO. Group discussion

4 Week 7 Weighted average, Base stock methods, choice of method (including problems).

Aug - 24

1 Week 3 UNIT-III: Labour and Overheads, Labour: Control of labour costs. Extension lecture

2 Week 4 Time keeping and time booking –idle time, Methods of remuneration- labour incentives

schemes.


4 Week 7 Overheads: Allocation and apportionment of overheads – Machine hour rate., Machine

hour rate.

Sept - 21

1 Week 4 UNIT-IV: Methods of costing, Job costing-Process costing-treatment of normal and

abnormal process losses. Group discussion

2 Week 5 Preparation of process cost accounts. Treatment of waste and scrap, joint products and by

products (including problems).

3 Week 5 UNIT-V : Costing Techniques - Marginal costing- Standard costing. Variance Analysis

(including problems). personality development

Oct- 19

1 Week CAT-II

2 Week 3 ADDITIONAL INPUT : CONTRACT COSTING: features, costing process.-

computation of cost.


4 Week

Nov- 09 1 Week







Department : Commerce Paper :Goods and Services Tax-3A Class: III B.Com(G) Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


22-Jun

1 Week 5 UNIT-I: Introduction: Overview of GST . Quiz

2 Week 5 Concepts-Limitations of VAT-Need for Tax Reforms.

3 Week 5 Justification for introduction of GST-Short Comings and Advantages at the Central level

and State level on Introduction of GST. Group discussion

4 Week 6 Process of introduction of GST- Constitutional Amendments. Student seminar

25-Jul

1 Week 5 UNIT -II : GST: Principles.

2 Week 5 Comprehensive structure of GST- Model in India. Group discussion

3 Week 5 Single , Dual GST- Transactions covered under GST.

4 Week 7 UNIT-III: Taxes and Duties: Subsumed under GST. Extension lecture

22-Aug

1 Week 3 Taxation and duties outside the purview of GST: Tax on items containing alcohol.

2 Week 4 Tax on Petroleum products- Tax on Tobacco Products- Taxation of services. Career opportunities

3 Week

CAT-I

4 Week 7 UNIT-IV: Inter-state goods and services tax: Major advantages of IGST Model-Interstate

Goods and Services Tax: Transactions within a State under GST. Group discussion

23-Sep

1 Week 4 Intrastate Goods and Services Tax: Transactions within a State under GST- Illustrations.

2 Week 5 UNIT-V: Time of Supply of Goods and Services : Value of Supply. personality development

3 Week 5 Input Tax Credit-Distribution of Credit- Matching of Input Tax Credit. Availability of

credit in special circumstances.

19-Oct

1 Week

CAT-II

2 Week 3 Cross Utilization of ITC between the Central GST and the State GST.


4 Week

9-Nov 1 Week







Department: Commerce Paper : Commercial Geography-3A Class: III B.Com(G&CA) Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 24

1 Week 5 UNIT -1: THE EARTH : Internal structure of the Earth. Quiz

2 Week 5 Latitude – Longitude – Realms of the Earth.

3 Week 5 Evolution of the Earth – Environmental pollution – Global Warming. Group discussion

4 Week 6 Measures to be taken to protect the Earth. Student seminar

July - 25

1 Week 5 UNIT- II: INDIA – AGRICULTURE : Land Use – Soils.

2 Week 5 Major crops – Food and Non-food Crops. Group discussion

3 Week 5 Importance of Agriculture.

4 Week 7 Problems in Agriculture Development. Extension lecture

Aug - 24

1 Week 3 UNIT – III : INDIA – FORESTRY :Forests – Status of Forests in Andhra Pradesh.

2 Week 4 Forest (Conservation) Act, 1980. Compensatory Afforestation Fund (CAF) Bill, 2015. Career opportunities

3 Week CAT-I

4 Week 7 Forest Rights Act, 2006 and its Relevance – Need for protection of Forestry. Group discussion

Sept - 21

1 Week 4 UNIT – IV : INDIA – MINERALS AND MINING : Minerals – Renewable and non

Renewable.

2 Week 5 Use of Minerals – Mines – Coal, Barites, etc. Singareni Coal mines and Mangampeta

Barites – District – Wise Profile. Personality development

3 Week 5

UNIT – V: INDIA – Water Resources –Rivers : Water resources –Rationality and

equitable use of water. Protection measures – Rivers – Perennial and peninsular Rivers.

Interlinking of Rivers – Experience of India and Andhra Pradesh.

Oct- 19

1 Week CAT-II

2 Week 3 ADDITIONAL INPUT: World population : Distribution and Density


4 Week

Nov- 09 1 Week






Department :Commerce Paper : BANKING THEORY & PRACTICE-2A Class: II B.Com (CA) Semester:III

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 26

1 Week 5 UNIT -1: Introduction Meaning & Definition of Bank Quiz

2 Week 5 Functions of Commercial Banks

3 Week 5 Kinds of Banks Group discussion

4 Week 6 Central Banking Vs. Commercial Banking.

July - 24

1 Week 5 UNIT -I1: Banking Systems :Unit Banking ,

2 Week 5 Branch Banking, Investment Banking- Innovations in banking –

3 Week 5 E banking - Online and Offshore Banking , Student seminar

4 Week 7 Internet Banking - Anywhere Banking - ATMs - RTGS. Group discussion

Aug - 22

1 Week 3 UNIT -1II: Banking Development Indigenous Banking - Extension lecture

2 Week 4 Cooperative Banks, Regional Rural banks, SIDBI, NABARD - EXIM Bank.


4 Week 7 UNIT -1V: Banker and Customer Meaning and Definition of Banker and customer –

Types of Customers -

Sept - 23

1 Week 4 General Relationship and Special Relationship between Banker and Customer - KYC

Norms.

Group discussion

2 Week 5 UNIT -V: Collecting Banker and Paying Banker Concepts

3 Week 5

Duties & Responsibilities of Collecting Banker Holder for Value – Holder in Due Course

Statutory Protection to Collecting Banker - Responsibilities of Paying Banker - Payment

Gateways.

personality developmen

Oct- 18


2 Week 3 Additional Input : Negotiable Instrument – Promissory Note, Bill of Exchange & Cheque. personality developmen


4 Week

Nov- 11 1 Week


2 Week






Department :Commerce Paper :Taxation -3A Class: III B.Com(CA) Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 24

1 Week 5 UNIT-I: INTRODUCTION: Objectives-principles of taxation-Brief History. Quiz

2 Week 5 Basic Concepts; Capital and Revenue.

3 Week 5 Basis of Charge-Exempted Incomes. Group discussion

4 Week 6 Residential Status-Incidence of Taxation. Student seminar

July - 25

1 Week 5 UNIT-II: GOOD AND SERVICE TAX.

2 Week 5 GST and its fundamentals. Group discussion

3 Week 5 UNIT-III: COMPUTATION OF INCOME UNDER DIFFERENT HEADS: Income from

salary.

4 Week 7 Income from house property. Extension lecture

Aug - 24

1 Week 3 Income from Business /Profession.

2 Week 4 Charges Deemed profits to Tax; Deductions u/s 80C to 80U. Career opportunities

3 Week CAT-I

4 Week 7 Income from Capital gains, Income from Other Sources (simple problems). Group discussion

Sept - 21

1 Week 4 UNIT-IV: TAXATION SYSTEM IN INDIA: Objectives.

2 Week 5 Tax Holiday; modes of Tax Recovery (Section190 and 202). Payments and Refunds; Filling

of Returns. personality development

3 Week 5 UNIT-V: TAX PLANING: Tax Avoidance and Tax Evasion-Penalties and Prosecutions;

Income Tax Authorities.

Oct- 19

1 Week CAT-II

2 Week 3 ADDITIONAL INPUT: SET OFF AND CARRY FORWARD OF LOSSES.


4 Week

Nov- 09 1 Week







Department: Commerce Paper: Purchase Management-4A Class: III B.Com(G) Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 24

1 Week 5 UNIT-I: Introduction: Purchase Function - Supply Management. Quiz

2 Week 5 Sources of Purchase: Local vs. Global.

3 Week 5 Negotiation & Bargaining - Purchasing Methods. Group discussion

4 Week 6 E-Procurement –DGS & D. Student seminar

July - 25

1 Week 5 UNIT-II: Purchasing Function: Right Quantity - Economic Order Quantity.

2 Week 5 Re-order Levels - ABC Analysis. Group discussion

3 Week 5 Right Price, Time - Tendering: Single, Limited, Open, Global tenders.

4 Week 7 UNIT-III: Vendor Analysis: Identification of vendor. Extension lecture

Aug - 24

1 Week 3 Selection - Criteria and Methodology of evaluation.

2 Week 4 Vendor Rating – Maintenance of Vendor relations. Career opportunities

3 Week

CAT-I

4 Week 7 UNIT-IV: Buyer-Supplier Relationships: Transformation of buyer-supplier relationships. Group discussion

Sept - 21

1 Week 4 Developing and managing collaborative and alliance relationships-Joint problem solving,

Information sharing.

2 Week 5 UNIT-V: Supply Chain Management. personality development

3 Week 5 JIT in the supply management-Cross-Functional Teams: Cross Functional teams and

supply management.

Oct- 19

1 Week

CAT-II

2 Week 3 Challenges of cross-functional teams, prerequisites to success.


4 Week

Nov- 09 1 Week







Department : Commerce Paper :Stores Management-5A Class: III B.Com(G) Semester: V

Month &

No. of

Working

Days

Week

No. of

Periods

Per week


June - 24

1 Week 5 UNIT-I: STORES FUNCTION: Layout and Organization-Stores Responsibilities. Quiz

2 Week 5 Relationship with Other Departments-Logistics.

3 Week 5 Supply chain-Coding of Materials-Methods of coding. Group discussion

4 Week 6 UNIT-II: MATERIAL RECEIPTS AND ISSUE: Receipts from Suppliers. Student seminar

July - 25

1 Week 5 Inspection-Authorization of Issues-Methods of Issue.

2 Week 5 Records and Systems-Manual Systems. Group discussion

3 Week 5 Computerized Systems-Recent Developments.

4 Week 7 UNIT-III: STOCK CONTROL TECHHIQUES: Approaches to Control. Extension lecture

Aug - 24

1 Week 3 ABC Analysis- Provisions of Safety stock-stocktaking

2 Week 4 Procedure-Obsolescence and Redundancy. Prevention of Deterioration-Stock Checking Career opportunities

3 Week

CAT-I

4 Week 7 UNIT-IV: STORES OPERATIONS: Storehouse Location. Group discussion

Sept - 21

1 Week 4 Centralization of Store-Measurement of Stores efficiency.

2 Week 5 Health and Safety directives on Stores operations- Manual and Mechanical lifting. personality development

3 Week 5 Control of Substances Hazardous to Health Regulations-Stores Equipment.

Oct- 19

1 Week

CAT-II

2 Week 3 UNIT-V: PROCEDURE MANUALS: Need for Manuals-Preparation of the Manual

Contents of the Manual-Publication and Distribution-Implements of the Manuals.


4 Week

Nov- 09 1 Week







Department: Commerce Paper : DATA BASE MANAGEMENT SYSTEM-5A Class: III B.Com(CA) Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 24

1 Week 5 UNIT-I: Overview of Database Management System: Introduction, , Quiz




July - 25

1 Week 5 UNIT – II : File- Based System

2 Week 5 Drawbacks of File-Based System, DBMS Approach Group discussion

3 Week 5 Advantages of DBMS, Data Models, Components of Database System, Database

Architecture.

4 Week 7 UNIT-III: Entry-Relationship Model: Introduction, The Building Blocks of an Entry-

Relationship, Classification of Entity Sets Attribute Classification, Relationship Degree Extension lecture

Aug - 24

1 Week 3 Relationship Classification, Generalization and Specialization, CODD’S Rules

2 Week 4 Relational Data Model , Concept of Relational Integrity,aggregation and Composition Career opportunities

3 Week

CAT-I

4 Week 7 UNIT-IV: Structured Query Language: Introduction : History of SQL Standard, Commands

in SQL, Data types in SQL, Data Definition Language (DDL), Group discussion

Sept - 21

1 Week 4 Selection operation Projection Operation, Aggregate Functions Data Manipulation

Language, Table Modification, Table Truncation, Imposition of Constraints, Set Operations.

2 Week 5 UNIT-V: PL/SQL: Introduction, Structure of PL/SQL Language Elements , Data Types,

Control Structure, Steps to Create a PL/SQL Program, Iterative Control Cursors, Steps to personality development

3 Week 5 Create a Cursor ,Procedure, Function, Packages, Exceptions Handling, Database Triggers,

Types of Triggers

Oct- 19

1 Week

CAT-1I

2 Week 3 ADDITIONAL INPUT: DBMS Vendors and their products


4 Week

Nov- 09 1 Week






Department: Commerce Paper : WEB TECHNOLOGY-6A Class: III B.Com(CA) Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 24

1 Week 5 UNIT -I: Introduction: HTML, XML, and WWW. Quiz

2 Week 5 Topologies, Bus, Star, Ring, Hybrid, Tree, LAN , WAN, MAN.

3 Week 5 HTML: Document body, Text Hyper links, Adding more formatting, Lists, Tables using

colors and images. Group discussion

4 Week 6 More HTML: Multimedia objects, Frames, Forms towards interactive, HTML document

heading. Student seminar

July - 25

1 Week 5 UNIT -II: Cascading Style Sheets: Introduction, Using Styles.

2 Week 5 Simple examples, your own styles, properties and values in styles. Group discussion

3 Week 5 Style sheet, formatting blocks of information, layers.

4 Week 7 UNIT -III: Introduction to Java script: What is DHTML Extension lecture

Aug - 24

1 Week 3 Java script, basics, variables, string Manipulations

2 Week 4 Mathematical functions, statements, operators, arrays, functions Career opportunities

3 Week

CAT-I

4 Week 7 UNIT -IV: Objects in Java script: Data and objects in java script regular expressions,

exception handling Group discussion

Sept - 21

1 Week 4 UNIT -V: DHTML With Java script: Data validation

2 Week 5 Opening a new window, messages and confirmations, the status bar. personality development

3 Week 5 Different frames, rollover buttons, moving images Multiple pages in single download, text

only menu system.

Oct- 19

1 Week

CAT-II

2 Week 3 ADDITIONAL INPUT: Networking Protocols – Their Functions.


4 Week

Nov- 09 1 Week






Department: Commerce Paper : PROGRAMMING IN - ‘C’-4A Class: III B.Com Semester: V

Month & No. of

Working Days Week

No. of

Periods Per

week


June - 24

1 Week 5 UNIT -I : Introduction to Algorithms and Programming Languages: Introduction to C: Quiz




July - 25

1 Week 5 Basic Data types in C-Variables-Constants-I/O Statements-Go to Statements in C-Operators in C-

2 Week 4 Programming Examples-Type Conversion and Type Casting. Group discussion

3 Week 5 UNIT- II: Decision Control and Looping Statements: Introduction to Decision Control Statements-

4 Week 7 Conditional Branching Statements-Iterative Statements-Nested Loops-Break and Continue

Statement-Go to Statement. Extension lecture

Aug - 24

1 Week 5 UNIT -III: Functions: Introduction-Using functions-Function Declaration/Prototype-

2 Week 4 Function definition-Function call-return statement-Passing Parameters-Scope of variables-Storage

Classes-Recursive function. Career opportunities

3 Week

CAT-I

4 Week 5 UNIT -IV: Arrays: Introduction-Declaration of Arrays-Accessing elements of the Array Storing

Values in Array-Calculating the length of the Array-Operations on Array. Group discussion

Sept - 21

1 Week 4 One dimensional array for inter-function communication-Two dimensional Arrays Operations on

Two Dimensional Arrays. Introduction String and character functions.

2 Week 4 UNIT -V: Pointers: Understanding Computer Memory-Introduction to Pointers declaring Pointer

Variables-Passing Arguments to Functions using Pointer Pointer and Array-Passing Array to

Function.


3 Week 4 Structure, Union, and Enumerated Data Types: Introduction-Nested Structures-Arrays of

Structures-Structures and Function string and Character function.

Oct- 19

1 Week 4 CAT-II

2 Week 4 ADDITIONAL INPUT : Programming Languages – Low Level and High Level Languages and

their Features.


4 Week

Nov- 09 1 Week







Department :Commerce Paper : Tally-3B Class: III B.Com(G) Semester: VI

Month & No.of

Working Days Week

No.of

Periods

Per week


Nov - 13 3 Week 4 UNIT-1: FUNDAMENTALS OF TALLY.ERP.9:Features Quiz

4 Week 7 Start Tally, Create Group discussion

Dec - 23

1 Week 4 Alter a company

2 Week 5 creating single Group and/ Multiple Groups Student seminar

3 Week 5 Display , Deleting Groups-Ledgers/Multiple Ledgers


Jan - 18

1 Week 4 UNIT-2:Creating Accounting Masters in Tally Extension lecture

2 Week 2 ERP9-Charts of Accounts- Creating single and multiple charts

4 Week 7 Displaying and Altering charts-walkthrough for creating charts of Accounts Back up of

data and Restoring Tally Audit Features


Feb - 21

1 Week 5 UNIT3:Creating Inventory Masters: Creating Stock Groups,Displaying,Deleting,Altering

2 Week 4 Creating Stock unit measures Displaying and deleting unit measures creating, Group discussion

3 Week 4 Altering ,displaying ,Deleting Stock items Generating Reports

4 Week CAT-II

Mar - 24


2 Week


4 Week






Department :Commerce Paper : Marketing-3B Class: III B.Com(G&CA) Semester: VI

Month & No.of

Working Days Week

No.of

Periods

Per week


Nov - 13 3 Week 4 UNIT-I : INTRODUCTION: Concepts of Marketing. Quiz

4 Week 7 Product Concepts-Selling Concept-Societal Marketing Concept. Group discussion

Dec - 23

1 Week 4 Marketing Mix-4p’sMarketing-Marketing Environment.

2 Week 5 UNIT-II: CONSUMER MARKETS AND BUYER BEHAVIOUR. Student seminar

3 Week 5 Buying Decision Process-Stages-Buying Behaviour -Market segmentation. Selecting

Segments-Advantages of Segmentation.


Jan – 18

1 Week 4 UNIT-III: PRODUCT MANAGEMENT : Product Life Cycle Extension lecture

2 Week 2 New Products , Product Mix Product Line Decisions-Design , Branding, Packaging and

Labelling.

4 Week 7 UNIT-IV: PRICING DECISION: Factors influencing Price determination. Career opportunities

Feb - 21

1 Week 5 Pricing Strategies. Skimming and Penetration Pricing.

2 Week 4 UNIT-V: PROMOTIONAAND DISTRIBUTION: Promotion Mix-Advertising. Publicity-

Public relations-

Group discussion

3 Week 4 Personal selling and Direct Marketing. Distribution channels-Online Marketing-Global

Marketing.


4 Week CAT-II

Mar - 24


2 Week


4 Week






Department :Commerce Paper : Auditing-3B Class: III B.Com(G&CA) Semester: VI

Month & No.of

Working Days Week

No.of

Periods

Per week


Nov - 13 3 Week 4 UNIT-I: AUDITING Meaning –Objectives – Importance of Auditing Quiz

4 Week 7 Auditing as a Vigil Mechanism – Role of Auditor in checking corporate frauds Group discussion

Dec - 23

1 Week 4 UNIT –II:TYPES OF AUDIT: Based on ownership

2 Week 5 Time Independent, Financial, Internal, Cost, Tax, government, Secretarial audits Student seminar

3 Week 5 UNIT-III: Planning of Audit: Steps to be taken at the commencement of a new audit

Audit programmer – Audit note book- Internal audit and internal control


Jan - 18

1 Week 4 UNIT-IV: VOUCHING AND INVESTIGATION: Extension lecture

2 Week 2 Vouching of cash and trading transactions

4 Week 7 Investigation, Auditing Vs Investigation Career opportunities

Feb - 21

1 Week 5 UNIT- V: Company Audit and Auditor’s Report

2 Week 4 Auditor’s qualifications. Appointment and Reappointment Group discussion

3 Week 4 Auditor’s Rights, duties, liabilities and disqualifications. Audit report: Contents

preparation-Relevant Provisions of Companies Act, 2013.


4 Week CAT-II

Mar - 24


2 Week


4 Week






Department :Commerce Paper : Management Accounting-3B Class: III B.Com(G&CA) Semester: VI

Month & No.of

Working Days Week

No.of

Periods

Per week


Nov - 13

3 Week 4 UNIT-1: MANAGEMENT ACCOUNTING: Interface with Financial Accounting and

Cost Accounting

Quiz

4 Week 7 Financial Statement analysis and interpretation: Comparative analysis-Common size

analysis and trend analysis (including problems).

Group discussion

Dec - 23

1 Week 4 UNIT-II: RATIO ANALYSIS: Classification, Importance and limitations-Analysis and

interpretation of Accounting.

2 Week 5 Ratios - Liquidity , Profitability , activity and solvency rations (including problems). Student seminar

3 Week 5 UNIT-III: FUND FLOW STATEMENT: Concept of fund.


Jan - 18

1 Week 4 Preparation of funds flow statement. Uses and limitations of funds flow- Funds flow

analysis (including problems).

Extension lecture

2 Week 2 UNIT-IV: CASH FLOW STATEMENT: Concept of cash flow. Preparations of cash

flow statement

4 Week 7 Uses and limitations of cash flow analysis (including problems). Career opportunities

Feb - 21

1 Week 5 UNIT-V: BREAK-EVEN ANALYSIS AND DECISION MAKING: Calculation of

Break-even point

2 Week 4 Uses and limitations-Margin of safety. Make/Buy Decision-Lease/own Decision (including

Problems).

Group discussion

3 Week 4 ADDITIONAL INPUT: Budgetary Control: Classification of Budgets -Fixed and Flexible

Budgets.


4 Week CAT-II

Mar - 24

1 Week



4 Week






Department :Commerce Paper : Event Management-3B Class: III B.Com (CA) Semester: VI

Month & No.of

Working Days Week

No.of

Periods

Per week


Nov - 13 3 Week 4 Unit-I: Event Concept: Corporate Events and Customer’s needs. Quiz

4 Week 7 Types of Events - Corporate hospitality- Exhibitions – Trade Fairs. Group discussion

Dec - 23

1 Week 4 Conferences –Business and Government Meets.

2 Week 5 Unit-II: In-House vs. Event Management Companies: Corporate event packages. Student seminar

3 Week 5 Staff events, Customer events - Team building. Menu Selection - Customization.


Jan - 18

1 Week 4 Unit-III: Charity Events and Award Ceremonies: Fund raising targets and objectives. Extension lecture

2 Week 2 Working with volunteers and Committees-Generating goodwill and media exposure

Entertainment Events.

4 Week 7 Unit-IV: Outdoor Events: Logistics, Types of Outdoor events, Risk management. Career opportunities

Feb - 21

1 Week 5 Health and safety, Marketing and sponsorship, HR Management, Programming and

Entertainment.

2 Week 4 Unit-V: Celebrity Events: Launches, Fashion shows, National festivals and high-profile. Group discussion

3 Week 4 Charity events - Liaison with agents, Contract Negotiations. Client briefings, Celebrity

wish lists and expectations- Liaisoning with Govt. Departments.


4 Week CAT-II

Mar - 24

1 Week



4 Week






Department: Commerce Paper: Agricultural and Rural Marketing-4B Class: III B.Com(G) Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13 3 Week 4 Unit-I: Concept of Rural Market: Rural market Characteristics. Quiz

4 Week 7 Rural markets and Environmental factors - Agricultural Market Yards. Group discussion

Dec - 23

1 Week 4 Unit-II: Rural Consumer Behaviour: Rural vs. Urban Consumer.

2 Week 5 Relevance of Marketing mix for Rural market/Consumers. Student seminar

3 Week 5 Problems in rural market. Life Style Marketing – Rural market Segmentation


Jan - 18

1 Week 4 Unit-III: Agricultural Marketing: Problems and Challenges in Agriculture Marketing. Extension lecture

2 Week 2 Market Yards - Support prices-Rural Warehousing.

3 Week

4 Week 7 Unit-IV: Agriculture Support Mechanism: Role of CCI, Tobacco Board, Spices Board,

Coffee Board, Tea Board.


Feb - 21

1 Week 5 Agriculture Price Commission.

2 Week 4 Unit-V: Export potential for Agro-products: Role of Government and Non-Govt. Group discussion

3 Week 4 Agencies in the development of rural and agricultural Marketing. Strategies for supply of

Seed, Fertilizers, Pesticides, Farm Equipment.


4 Week CAT-II

Mar - 24


2 Week


4 Week






Department :Commerce Paper : Warehouse Management-5B Class: III B.Com(G) Semester: VI

Month & No.of

Working Days Week

No.of

Periods

Per week


Nov - 13 3 Week 4 UNIT-I: Concept of Warehouse: Functions of Warehouses Quiz

4 Week 7 Warehousing Cost - Warehousing Management Systems (WMS) Group discussion

Dec - 23

1 Week 4 Strategic planning for Warehousing - Supply Chain and Warehousing.

2 Week 5 UNIT -II: Role of Warehousing in Retail: Challenges in retail warehousing Student seminar

3 Week 5 Warehousing in fashion retail - Retail product tracking in warehouse using RFID Role of

government in warehousing - Warehousing and Supply Chain.


Jan - 18

1 Week 4 UNIT -III: Warehouse Operations: Structure - Inventory Receiving - Picking - Locating Extension lecture

2 Week 2 Dispatching Maintenance - Security and Safety-Records Maintenance

4 Week 7 UNIT-IV: Health and Safety Perspective: Health and Safety Risks at Warehouse Career opportunities

Feb - 21

1 Week 5 Assessment of Risks, Management of Health and Safety risks - Bar Code Scanners

2 Week 4 Wireless LAN, Mobile Computers, Radio Frequency Identification (RFID). Group discussion

3 Week 4 UNIT -V: Warehousing Practices: FCI, CWC- Reliance - Wal-Mart – KFC ICT

Applications in Warehouse-World-class Warehousing.


4 Week CAT-II

Mar - 24


2 Week


4 Week






Department: Commerce Paper : Tally with GST Applications-4B Class: III B.Com(CA) Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13 3 Week 4 UNIT I: Introduction to GST- Difference between GST and VAT. Quiz

4 Week 7 Taxes subsumed under GST- Exempt from GST. Group discussion

Dec - 23

1 Week 4 Components of GST- GST Registration- Benefits of GST.

2 Week 5 UNIT-II: GST Transition- GST Rates-Ledgers. Student seminar

3 Week 5 Ledger creation- Single and Multiple ledgers. Altering ledgers- Configure Stock ledger-

GST Rate allocation to Stocks.


Jan - 18

1 Week 4 UNIT-III: GST Invoices- Creating new Voucher Types. Extension lecture

2 Week 2 Customizing the existing Voucher types with applicable GST Rates Alteration of

Vouchers-Deletion of Vouchers.

4 Week 7 Input Tax Credit on Purchase Voucher. Career opportunities

Feb - 21

1 Week 5 UNIT-IV: GST Returns- Regular Monthly filing Returns. Composition Quarterly filing

Returns

2 Week 4 Generation of Returns Form GSTR-1, Form GSTR-2 and Form GSTR-3. Group discussion

3 Week 4 UNIT-V: Payment of GST taxes Online-Reverse Charge Mechanism-Records to be

maintained.


4 Week CAT-II

Mar - 24


2 Week


4 Week






Department :Commerce Paper : E-Commerce-5B Class: III B.Com(CA) Semester: VI

Month & No. of

Working Days Week

No. of

Periods Per

week


Nov - 13 3 Week 4

UNIT-I:Introduction to E-Commerce: Scope, Definition, e-Commerce and the Trade Cycle, Electronic

Markets, Electronic Data Internet Commerce.

Quiz

4 Week 7 Business Strategy in an Electronic Age: Supply chains, Porter’s Value chain Model. Group discussion

Dec - 23

1 Week 4 Inter Organizational Value Chains, Competitive Strategy, First Mover Advantage- Sustainable, Competitive

Advantage using E- Commerce- Business Strategy.

2 Week 5 UNIT-II: Business-to-Business Electronic Commerce: Characteristics of B2B EC, Procurement

Management by using the Buyer’s Internal Market Place.

Student seminar

3 Week 5 Just in Time Delivery, Other B2B Models, Auctions and Services from traditional to Internet Based EDI,

Integration with Back- end Information System.


Jan - 18

1 Week 4 Role of Software Agents for B2B EC, Electronic Marketing in B2B,Solutions of B2B EC Managerial Issues-

Electronic Data Interchange(EDI), EDI: Nuts & Bolts, EDI& Business.

Extension lecture

2 Week 2 UNIT- III: Internet and Extranet: Automotive network Exchange, Largest Extranet, Architecture of the

Internet, Internet and Extranet.

4 Week 7 Internet Software, Applications of Intranets, Intranet Application case studies, Considerations in Intranet

Deployment. Extranets, Structures of Extranets, Applications, Managerial Issues. Electronic Payment Systems:

Issues and Challenges


Feb - 21

1 Week 5 UNIT-IV: Public policy: From Legal issues to privacy: Legal Incidents, Ethical and Other Public policy

Issues, Protecting Privacy, Protecting Intellectual Property, Free Speech

2 Week 4 Internet Indecency and Censorship, Taxation and Encryption policies, Other Legal Issues: Contracts, gambling

and More, Consumer and Seller Protection in EC

Group discussion

3 Week 4 UNIT-V: Infrastructure for EC: Network of Networks, Internet protocols, Web- Based client/Server,

Internet Security, Selling on the web, Chatting on the Web. Multimedia delivery, Analyzing Web Visits,

Managerial Issues, Equipment required for establishing EC Sites- Problems in Operation- Future of EC.


4 Week CAT-II

Mar - 24


2 Week


4 Week






Department: Commerce Paper: ACCOUNTING I -IA Class: I B.Com (G&CA) Semester: II

Month & No.

of Working

Days

Week

No. of

Periods

Per week


July - 24


Advantages - Book keeping and accounting

Extension lecture

2 Week 5 Classification of accounts and its Rules- double entry book keeping, Normalization –


3 Week 5 Subsidiary books: Types of Subsidiary Books-Cash Book, Three-column Cash Book. Career opportunities


Aug - 22




3 Week 5 CAT-I


(Problems).

Sept - 23

1 Week 4 UNIT-IV: Trail Balance & Rectification of Errors: Preparation of Trail balance.

2 Week 5 Errors – Meaning - Types of errors, rectification of errors. (Problems). personality development


4 Week 5 CAT-II

Oct- 18

1 Week 5 Additional Input: Average Due Date. Group discussion

2 Week 5 Meaning – Calculation of Average Due Date.


4 Week

Nov- 11 1 Week


2 Week






Department: Commerce Paper : Business Organisation and Management-1A Class: I B.Com(G&CA) Semester: I

Month

& No. of

Working

Days

Week

No. of

Periods

Per week


July - 25

1 Week 5 UNIT-I : INTRODUCTION TO BUSINESS :Concepts of Business. Extension lecture

2 Week 5 Trade, Industry and Commerce-Features of Business -Trade Classification- AOT

3 Week 5 Industry- Classification –Relationship among Trade, Industry and Commerce Career opportunities

4 Week 5 UNIT-II : FORMS OF BUSINESS ORGANIZATION: Forms of Business

Organization Sole proprietorship–Joint Hindu Family Firm, Joint Stock Company,

Aug - 24

1 Week 5 Choice of From of Organization- Government-Business Interface Public Sector

Enterprises (PSEs) – Multinational Corporations (MNCs), Cooperative Society.

2 Week 5 UNIT-III JOINT STOCK COMPANY: Company Incorporation: Preparation of

Important documents for incorporation of Company - MOA

Group discussion

3 Week CAT-I

4 Week 4 Articles of Association Differences Between Memorandum of Association and

Articles of Association Prospectus and its contents – Company Act, 2013.

Sept - 21

1 Week 4 UNIT-IV : MANAGEMENT AND ORGANISATION :Process of Management:

Planning; Decision-making Organization; Line and Staff

2 Week 5 Directing and Controlling; Delegation and Decentralization of Authority. personality development

3 Week 5 Unit-5: FUNCTIONAL AREAS OF MANAGEMENT: Production Manufacturing

– Make in India – Marketing Management

4 Week CAT-II

Oct- 19

1 Week 5 Marketing Concept; Marketing Mix; Product Life Cycle Pricing Policies and

Practices. Financial Management: Objectives.

Group discussion

2 Week 5 Sources and Forms of Funds Human Resource Management: Functions


4 Week

Nov- 09 1 Week


2 Week







Month & No.

of Working

Days

Week

No. of

Periods

Per week


July - 25





Aug - 21



3 Week 5 CAT-I


Sept - 18


2 Week 5 Cost function –Long -run –short run personality development

3 Week 5 Total Revenue-Average revenue- Marginal Revenue.

4 Week 5 CAT-II

Oct- 22

1 Week 5 UNIT V: Break even analysis:-Types of Costs Fixed Cost –Semi variable cost. Group discussion



4 Week

Nov- 11 1 Week


2 Week







Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 22

1 Week 5 UNIT-1:INTRODUCTION TO COMPUTERS: Characteristics and limitations of

computer, Block diagram of computer

2 Week 5 Types of computers, Uses of computers, Computer generations. Extension lecture

3 Week 4 Number systems: binary, Hexa and octal numbering system.

4 Week 5 UNIT-II: INPUT AND OUTPUT DEVICES: Key board, Mouse Inputting Data in Other

ways, Types of software: System software, Application software.


July - 25

1 Week 5 Commercial, open Source, Domain and free ware software, Memories

2 Week 5 Primary, Secondary and Cache memory. Windows Basic: Desktop, Start menu, Icons

3 Week 5 UNIT-III:INTRODUCTION TO ADOBE PHOTOSHOP: Getting started with Photoshop,

creating and saving a document in Photoshop, page layout and back ground

Group discussion

4 Week 5 Photoshop Program Window -title bar, menu bar, option bar, image window,

Aug - 22

1 Week 5 image title bar, status bar, palettes’, tool box, screen modes, saving files, reverting files,

closing files.

2 Week 5

UNIT-IV:IMAGES: Images: working with images, image size and resolution, image

editing, colour modes and adjustments, Zooming and panning and Images Rulers, Guides

and grids, Cropping and straightening an Image backgrounds

3 Week CAT-I personality development

4 Week 4 making selections. Working with tool box: Working with pen tool, save and load

selection, working with erasers, working with text and brushes.

Sept - 23

1 Week 4 colour modes-levels-curves-seeing colour accurately-patch too

2 Week 5 UNIT-V: LAYERS: Working with layers-layer styles –opacity-adjustment layers Group discussion

3 Week 5 FILTERS: The filter menu, working with filters-editing your photo shoot, Presentation

4 Week CAT-II Extension lecture

Oct- 19

1 Week 5 how to create adds, arstic filters blur filter, Brush store filter, distort filters noise filters,

Pixalate filters, light effects

2 Week 5 difference clouds, sharpen filters, printing. Career opportunities


4 Week

Nov- 09 1 Week


2 Week






Department: Commerce Paper: ACCOUNTING II-IB Class: I B.Com(G&CA) Semester: II

Month & No.

of Working

Days

Week

No. of

Periods

Per week




Dec - 24

1 Week 5 Written down Value– Sum of the year’s Digits).

2 Week 5 Annuity and Depletion (Problems


Preparation of Bad debts Account Student seminar

4 Week 3 Provision for Bad and doubtful debts- Provision for Discount on Debtors Group discussion

Jan - 19

1 Week 5

Provision for discount on creditors – Repairs and Renewals Reserve A/c (Problems).

UNIT-III: ACCOUNTS OF NON-TRADING CONCERN: Features – Preparation of

receipts & payment account


4 Week 5 Income &Expenditure account and Balance sheet from the Information. Career opportunities

Feb - 20

1 Week 5 UNIT-IV: CONSIGNMENT ACCOUNTS: Consignment –features-proforma invoice-

account sales- declared commission.

2 Week 5 Accounting treatment in the books of consigner and consignee. Group discussion

3 Week 4 Valuation of closing stock- normal and abnormal losses (problems). personality development

4 Week 5

UNIT-V: JOINT VENTURE ACCOUNTS: Joint Venture-features- Differences between

joint-venture and consignment-accounting procedure - methods of keeping records

(problems).

Mar - 25


2 Week 5 ADDITIONAL INPUT: Account Current: meaning-calculation of account current. personality development


4 Week







Month & No. of

Working Days Week

No. of

Periods

Per week


Nov - 14 3 Week 5 UNIT-I:-Production and costs: Techniques of maximization of output. Quiz

4 Week 5 Minimization of costs and maximization of profit-Scale of production. Group discussion

Dec - 23

1 Week 5 Cobb-Douglas production function.


3 Week 5 Perfect completion- Characteristics Equilibrium price Student seminar

4 Week 3

Profit maximizing output in the short-run and long-run- Monopoly- Characteristics –Profit

maximization out-put in the short and long run-Defects of Monopoly-Distinction between

Perfect competition and Monopoly.

Group discussion

Jan - 17




4 Week 5 Oligopoly-Characteristics-Price Rigidity-The Kinked demand Curve-Concept of Duopoly. Career opportunities

Feb - 22

1 Week 5 UNIT-IV:-National Income and Economic Systems: National Income-Definition.

2 Week 5 Measurement -GDP-Meaning Fiscal deficit-Economic Systems-Socialism. Group discussion

3 Week 4 Mixed Economic System-Free Market economy. personality development

4 Week 5 UNIT-V:-Structural Reforms: Concepts of Economic liberalization, Privatization.

Mar - 23


2 Week 5 Globalization-WTO Objectives Agreements-Functions-Trade cycles-Meaning-Phases

Benefits of International Trade-Balance of Trade and Balance of Payments. personality development


4 Week






Department: Commerce Paper: BUSINESS ENVIRONMENT-IB Class: I B.Com (G) Semester: II

Month & No.

Working Days Week

No. of

Periods

Per week


Nov - 13

3 Week 5 UNIT -I:OVERVIEWOFBUSINESSENVIRONMENT: Business Environment – Meaning

Macro and Micro Dimensions of Business Environment Quiz

4 Week 5 Economic – Political – Social – Technological – Legal – Ecological –

Cultural - Demographic Group discussion

Dec - 23


2 Week 5 UNIT – II: ECONOMIC GROWTH: Meaning of Economic growth – Factors influencing


3 Week 5 UNIT-3:DEVELOPMENT AND PLANNING: Rostow’s stages of economic development

Meaning – Types of Plans. Student seminar


year plans. Group discussion

Jan - 18

1 Week 5 UNIT - 4: ECONOMIC POLICIES: Economic Reforms and New Economic Policy.


4 Week 5 New Industrial Policy-Competition Law Fiscal Policy Career opportunities

Feb - 21

1 Week 5 Objectives and Limitations Union budget

2 Week 5 Structure and importance of Union budget Group discussion

3 Week 4 Monetary policy and RBI. personality development

4 Week 5 UNIT -5: SOCIAL, POLITICAL AND LEGAL ENVIRONMENT

Mar - 24


2 Week 5 Concept of Social Justice – Schemes Political Stability – Legal Changes personality development


4 Week







Month & No. of

Working Days Week

No. of

Periods Per

week


Nov - 13 3 Week 5 UNIT -I:-Introduction: Overview of enterprise systems- Evolution. Quiz

4 Week 5 Risks and benefits- Fundamental technology. Group discussion

Dec - 24

1 Week 5 Issues to be consider in planning design.

2 Week 5 UNIT -I I:-ERP Solution and Functional Modules.

3 Week 5 Business process management, Functional modules. Student seminar

4 Week 3 UNIT-III:- ERP Implementation: Planning Evaluation and selection of ERP system Group discussion

Jan - 17

1 Week 5

Implementation life cycle – ERP implementation. Methodology and Frame work-

Training- Data Migration People Organization in implementation- Consultants,

Vendors and Employees


4 Week 5 UNIT_IV:-Post Implementation: Maintenance of ERP Career opportunities

Feb - 19

1 Week 5 Organizational and industrial impact, mail box, keeping a contacts list, Scheduling

tasks and Meetings.

2 Week 5 UNIT V:-Emerging Trends On ERP: Extended ERP systems Group discussion

3 Week 4 ERP add-ons-CRM ,SCM. personality development 4 Week 5 Business analytics-Future trends in ERP systems.

Mar - 23


2 Week 5 Web enabled, Wireless technologies, cloud computing. personality development


4 Week






Department :Commerce Paper : Corporate Accounting-2A Class: II B.Com (G&CA) Semester: III

Month & No. of

Working Days Week

No. of

Periods Per

week


June - 24

1 Week 5 UNIT – I: Accounting for Share Capital – Issue, Quiz

2 Week 5 forfeiture and reissue of forfeited shares Concept & process of book building

3 Week 4 Issue of rights and bonus shares

4 Week 5 Buyback of shares (preparation of Journal and Ledger) Group discussion

July - 25

1 Week 5 UNIT– II :Issue and Redemption of Debentures

2 Week 5 Employee Stock options Student seminar

3 Week 5 Accounting Treatment for convertible and non

4 Week 5 Convertible debentures (preparation of Journal and Ledger) Group discussion

Aug - 24

1 Week 5 UNIT– III :Valuation of Goodwill and Shares : Need and methods Extension lecturer

2 Week 5 Normal Profit Method, Super Profits method- Capitalization Method Valuation of Shares

– Need for Valuation


3 Week CAT-I

4 Week 4 Net assets method, Yield basis method, Fair value method (including problems).

Sept - 21

1 Week 4 UNIT – IV :Company Final Accounts: Preparation of Final Accounts Group discussion

2 Week 5 Adjustments relating to preparation of final accounts –

3 Week 5 Profit and loss account and balance sheet – Preparation of final accounts using computers



4 Week 5 CAT-II

Oct- 19

1 Week 5 UNIT – V : of the Companies Act, 2013 relating to issues of shares and debentures Book

Building – Preparation of Balance Sheet and Profit and Loss Account – Schedule – III


2 Week 5 Additional Input :Profits Prior to Incorporation. Group discussion


4 Week

Nov- 09 1 Week


2 Week






Department :Commerce Paper : BUSINESS STATISTICS-2A Class: II B.Com (G&CA) Semester: III

Month & No.

of Working

Days

Week

No. of

Periods Per

week


June - 24


2 Week 5 Collection of data -Frequency distribution – Tabulation

3 Week 4 Diagrammatic and graphic presentation of data using Computers(Excel).

4 Week 5 Diagrammatic and graphic presentation of data using Computers(Excel). Group discussion

July - 25


Tendency – Types of Averages Arithmetic Mean Geometric Mean, Harmonic

2 Week 5 Mean Median Mode, Deciles, Percentiles, Properties of averages and their applications Student seminar

3 Week 5 UNIT - III: Measures of dispersion and Skewness : Properties of dispersion – Range

4 Week 5 Quartile Deviation-Mean Deviation – Standard Deviation – Coefficient of Variation

Skewness definition

Group discussion

Aug - 24

1 Week 5 Karl Pearson’s and Bowley’s Measures of skewness- Normal Distribution. Extension lecturer

2 Week 5 UNIT – IV: Measures of Relation: Meaning and use of correlation – Types of correlation

Karlpearson’s correlation coefficient Spearman’s Rank correlation- probable error


3 Week CAT-I


Sept - 21

1 Week 4 correlation and Regression-Regression Equations-Interpretation of Regression Co-efficient Group discussion

2 Week 5 UNIT – V: Analysis of Time Series & Index Numbers: Components of Time series –

Measurement of trend and Seasonal Variations- Index Numbers

3 Week 5 Methods of Construction of Index Numbers- Price Index Numbers Quantity Index Numbers

-Tests of of Index Numbers


4 Week CAT-II

Oct- 19

1 Week 5 Use of Computer Software. Adequacy of Index Numbers- Cost of Index Numbers –

Limitations


2 Week 5 Additional Input: Meaning-uses- sources-calculation of crude death &standard death rate. Group discussion


4 Week

Nov- 09 1 Week


2 Week





Department: Commerce Paper : OFFICE AUTOMAION TOOLS -2A Class: II B.Com (CA) Semester: III

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 22

1 Week 5 UNIT-I:MS-EXCEL: Features of Ms-Excel, parts of Ms-Excel window, entering

2 Week 5 And editing data in worksheet, number formatting in excel, different cell references

3 Week 4 how to enter and edit formula in excel, auto fill and custom fill, printing options. Quiz

4 Week 5 UNIT-II: FORMATTING OPTIONS: Different formatting options, change row height,

formulae and functions, excel names. Group discussion

July - 25

1 Week 5 FUNCTIONS: Meaning and advantages of functions, different types of functions

available in Excel, financial functions, date and time, engineering, statistical, math and trig,

2 Week 5 logical, text, information, look up and reference functions. Student seminar

3 Week 5

UNIT-III: CHARTS: Different types of charts, Parts of chart, chart creation using wizard,

chart operations, data maps, graphs, data sorting, filtering. Excel sub totals, scenarios,

what-if analysis. MACRO: Meaning and advantages of Macros, creation.

Group discussion

4 Week 5 editing and deletion of macros Creating a macro, how to run, how to delete a macro.

Aug - 22

1 Week 5 UNIT-IV: MS ACCESS: Creating a simple Database and Tables: Features of Ms-

Access, creating a Database, Parts of Access Data types and properties, adding,

Extension lecturer

2 Week 5 deleting fields, remaining the fields in a table. Forms: The Form Wizard, design view,

columnar, tabular, data sheet, chart wizard

3 Week CAT-I

4 Week 4 UNIT-V: FINDING, SORTING AND DISPLAYING DATA: Queries and Dynasts,

Creating and using select queries, Returning to the Query Design, Multilevel sorts


Sept - 23

1 Week 4 Finding incomplete matches, showing All records after a Query, saving queries

2 Week 5 Cross tab Queries. Printing Reports: Simple table, Form and database printing

3 Week 5 Defining advanced Reports, Manual Reporting, Properties in Reports, Saving Reports. Group discussion


Oct- 19

1 Week 5 Flat Versus Relational, Types of Relationships, Viewing relationships, Defining and

Redefining Relationships, Creating and Deleting Relationships

Group discussion

2 Week 5 ADDITIONAL INPUT: Word Processing – Ms-Word – Features and Advantages personality development


4 Week

Nov- 09 1 Week


2 Week






Department : Commerce Paper : ACCOUNTING FOR SERVICE ORGANIZATIONS-2B Class: II B.Com (GA) Semester: IV

Month & No.

of Working

Days

Week

No. of

Periods Per

week


Nov - 13



2013.

Dec - 23


companies:

Group discussion

2 Week 5 Double Accounting System –Revenue

3 Week 5 Account – Net revenue Account – Capital Account Student seminar

4 Week 3 general Balance Sheet (including problems). Group discussion

Jan - 18

1 Week 5 UNIT –lll: BANK ACCOUNTS: Bank Accounts Books and Registers to be maintained

by Banks

Extension lecture

2 Week CAT-I




Feb - 21

1 Week 5 UNIT – lV: INSURANCE COMPANIES: Life Insurance companies –Preparation of

Revenue Account,

2 Week 5 Profit and loss Account, Balance Sheet (including problems) –LIC Act, 1956.

3 Week 4 UNIT – V: GENERAL INSURANCE: Principles – Preparation of final accounts Group discussion

4 Week 5 with special reference to fire and marine insurance (including problems – GIC Act, 1972. personality development

Mar - 24






4 Week






Department : Commerce Paper : BUSINESS LAW- 2B Class: II B.Com (G&CA) Semester: IV

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13 3 Week 5

UNIT-I: CONTRACT: Meaning and Definition of Contract-Essential elements of valid

Contract

Quiz


Dec - 23


Consideration

Group discussion

2 Week 5 Essential elements of Valid Offer, Acceptance and Consideration


regarding to Minors contracts

Student seminar

4 Week 3 Rules relating to contingent contracts Group discussion

Jan - 18

1 Week 5 Different modes of discharge of contracts Rules relating to remedies to breach of Contract. Extension lecture

2 Week CAT-I

4 Week 5 UNIT-IV: SALE OF GOODS ACT 1930Contract of sale – Career opportunities

Feb - 21

1 Week 5 Sale and agreement to sell


3 Week 4 UNIT-V : CYBER LAW: Cyber Law and Contract Procedures Group discussion

4 Week 5 Digital Signature – Safety Mechanisms. personality development

Mar - 24


2 Week 5 ADDITIONAL INPUT: CONSUMER PROTECTION ACT Definition of the terms

consumer unfair trade practices– rights of consumers – consumer protection councils.



4 Week






Department : Commerce Paper : INCOME TAX -2B Class: II B.Com (G) Semester: IV

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 14

3 Week 5 UNIT -1:Introduction: Income Tax Law –Basic concepts: Income, person, Assess,


Quiz



Group discussion

Dec - 24

1 Week 5 UNIT -II :Income from Salary: Allowances, perquisites,

2 Week 5 profits in lieu of salary,

3 Week 5 deductions form salary income, Student seminar

4 Week 3 Computation of salary income and qualified savings eligible for deduction u/s 80C


Group discussion

Jan - 19

1 Week 5 UNIT -III :Income From house Property: Annual value let –out/self occupied / deemed to

be let-out house,


4 Week 5 Deductions form annual value- computation of income from house property (including

problems).


Feb - 20

1 Week 5 UNIT -IV :Income from capital Gains

2 Week 5 Income from other sources –(from Individual point of view) –chargeability –and

assessment (including problems)

Group discussion

3 Week 4 UNIT –V: Computation of total income of an individual personality development

4 Week 5 Deductions under section -80(including problems).

Mar - 25


2 Week 5 ADDITIONAL INPUT: Depreciation -rates block of assets, unabsorbed depreciation.




4 Week






Department: Commerce Paper : BUSINESS ANALYTICS- 2B Class: II B.Com (CA) Semester: IV

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13 3 Week 5 UNIT-I: INTRODUCTION: Business Analytics Life Cycle. Quiz

4 Week 5 Business Analytics Process- Data concepts- Data exploration & Visualization.

Dec - 23

1 Week 5 Business Analytics as Solution for Business Challenges. Group discussion

2 Week 5 UNIT-II: AUTOMATED DATA ANALYSIS: SPSS Applications.

3 Week 5 Tabulation and Cross Tabulation of Data, Univariate, Bivariate Data Analysis. Student seminar

4 Week 3 UNIT-III: HYPOTHESIS TESTING: Type 1&2 errors. Group discussion

Jan - 18

1 Week 5 T-test, ANOVA, Chi-Square and correlation- Linear Regression Analysis. Logistic

Regression- Cluster Analysis- Market Basket Analysis.

Extension lecture

2 Week CAT-I




Feb - 21


Report Writing.

2 Week 5 UNIT-V: BUSINESS DATA MANAGEMENT: Master Data Management.

3 Week 4 Data Warehousing and kinds of Architecture. Group discussion

4 Week 5 Data Extraction- Transformation and Up-loading of Data, Data Mining personality development

Mar - 24


2 Week 5 Meta Data- Data Marts- Creating Data Marts. Data Integration-OLTP and OLAP. personality development


4 Week






Department :Commerce Paper : BANKING THEORY & PRACTICE-2A Class: II B.Com (CA) Semester: III

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 26

1 Week 5 UNIT-I: Introduction Meaning & Definition of Bank Quiz

2 Week 5 Functions of Commercial Banks

3 Week 4 Kinds of Banks Group discussion

4 Week 5 Central Banking Vs. Commercial Banking.

July - 24

1 Week 5 UNIT -II: Banking Systems :Unit Banking ,

2 Week 5 Branch Banking, Investment Banking- Innovations in banking –

3 Week 5 E banking - Online and Offshore Banking , Student seminar

4 Week 5 Internet Banking - Anywhere Banking - ATMs - RTGS. Group discussion

Aug - 22

1 Week 5 UNIT -III: Banking Development Indigenous Banking - Extension lecture

2 Week 5 Cooperative Banks, Regional Rural banks, SIDBI, NABARD - EXIM Bank.


4 Week 4 UNIT -IV: Banker and Customer Meaning and Definition of Banker and customer – Types

of Customers -

Sept - 23

1 Week 4 General Relationship and Special Relationship between Banker and Customer - KYC

Norms.

Group discussion

2 Week 5 UNIT -V: Collecting Banker and Paying Banker Concepts

3 Week 5 Duties & Responsibilities of Collecting Banker Holder for Value – Holder in Due Course


Oct- 18

1 Week 5 Statutory Protection to Collecting Banker - Responsibilities of Paying Banker - Payment

Gateways.

Group discussion

2 Week 5 Additional Input: Negotiable Instrument – Promissory Note, Bill of Exchange & Cheque. personality development


4 Week

Nov- 11 1 Week


2 Week







Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13 3 Week 5 UNIT -1 :Accounts from Incomplete Records: Single Entry: Quiz

4 Week 5 Features – Books and Accounts – Maintained Group discussion

Dec - 24

1 Week 5 Recording of transactions – Ascertainment of Profit (Statement of Affairs method only)

2 Week 5 UNIT –II: Partnership Accounts: Admission of Partner Student seminar

3 Week 5 Legal Provisions in the Absence of Partnership

4 Week 3 Partnership Deed Group discussion

Jan - 17

1 Week 5 Fixed and Fluctuating capitals Preparation of Final Accounts


4 Week 5 Accounting Treatment of Good will and Admission of a partner. Career opportunities

Feb - 19

1 Week 5 UNIT – III :Partnership Accounts:

2 Week 5 Accounting treatment of Retirement and. Group discussion

3 Week 4 Death of a partner

4 Week 5 UNIT – IV :Partnership Accounts Dissolution of Firm (Excluding sale to Firm ), personality development

Mar - 23


2 Week 5 Dissolution of Firm (Excluding sale to Company and Amalgamation ) personality development


4 Week






Department :Commerce Paper : ENTREPRENEURSHIP-2B Class: II B.Com Semester: IV

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13


Entrepreneurships

Quiz



Group discussion

Dec - 24


Entrepreneurships-

2 Week 5 Sources of New Ideas – Techniques for generating ideas – Student seminar

3 Week 5 Opportunity Recognition Group discussion

4 Week 3 Steps in tapping opportunities.

Jan - 17

1 Week 5 UNIT -III: PROJECT FORMULATION AND APPRAISAL: Report – Content,

Guidelines for Report preparation – Project Appraisal techniques – economic

Extension lecturer

2 Week CAT-I

4 Week 5 Steps Analysis -Financial Analysis, Market Analysis, Technical Feasibility. Career opportunities

Feb - 22


level

Group discussion

2 Week 5 Institutions: NABARD; SIDBI, NIC, KVIC; SIDIO;

3 Week 4 NSIC Ltd; etc.

4 Week 5 State level Institutions – DICs – SFC- SSIDC – Other financial assistance. personality development

Mar - 22


2 Week 5

UNIT- V: GOVERNMENT POLICY AND TAXATION BENEFITS: Government Policy

for SSIs – tax Incentives and Concessions – Non-tax Concessions – Rehabilitation And

Investment Allowances.



4 Week






Department : Commerce Paper :Business Leadership-3A Class: III B.Com Semester: V

Month & No.

of Working

Days

Week

No. of

Periods Per

week


June - 24

1 Week 2 UNIT -I : Introductory : Leadership Quiz

2 Week 2 Traits and Skills and styles

3 Week 2 Leadership Development Group discussion

4 Week 3 Qualities of a good Leader Student seminar

July - 25

1 Week 2 UNIT -II : Decision Making and Leadership: Leadership for Sustainability

2 Week 2 Power, Influence, Impact Group discussion

3 Week 2 Leadership Practices

4 Week 3 Organizations and Groups Extension lecture

Aug - 24

1 Week 2 Organizational Culture and Leadership

2 Week 2 Leadership in Business Organization Career opportunities

3 Week

CAT-I

4 Week 3 UNIT -III : Special Topics : Profiles of a few inspirational leaders in Business Group discussion

Sept - 21

1 Week 2 Jemshedgi Ji Tata - Aditya Birla. Swaraj Paul.

2 Week 2 L.N. Mittal-N.R. Narayana Murthy. personality development

3 Week 2 Azim Premji, Etc.,

4 Week

CAT-II

Oct- 19

1 Week 2 ADDITIONAL INPUT: explanation Leadership Development-Explanation Organizations

And Groups

2 Week 2 Explanation on Profiles of a few inspirational leaders in Business


4 Week

Nov - 9 1 Week







Department: Commerce Paper: Cost Accounting -3A Class: III B.Com(G&CA) Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 24

1 Week 5 UNIT –I: Introduction.

2 Week 4 Distinguish between Financial Accounting, Cost Accounting. Quiz

3 Week 5 Management Accounting-Cost concepts.

4 Week 6 Classification-cost centre and cost Unit. Group discussion

July - 25

1 Week 5 Preparation of Cost sheet. Student seminar

2 Week 4 UNIT II: Elements of Cost : Materials: Material control - Selective control, ABC

technique.

3 Week 5 Methods of pricing issues- FIFO, LIFO. Group discussion

4 Week 7 Weighted average, Base stock methods, choice of method (including problems).

Aug - 24

1 Week 5 UNIT -III: Labour and Overheads, Labour: Control of labour costs. Extension lecture

2 Week 4 Time keeping and time booking –idle time, Methods of remuneration- labour incentives

schemes.


4 Week 5 Overheads: Allocation and apportionment of overheads – Machine hour rate., Machine

hour rate.

Sept - 21

1 Week 4 UNIT -IV: Methods of costing, Job costing-Process costing-treatment of normal and

abnormal process losses. Group discussion

2 Week 4 Preparation of process cost accounts.

3 Week 4 Treatment of waste and scrap, joint products and by products (including problems). personality development

4 Week CAT-II

Oct- 19

1 Week 4 UNIT -V : Costing Techniques - Marginal costing- Standard costing. Variance Analysis


2 Week 4 ADDITIONAL INPUT : CONTRACT COSTING: features, costing process.-

computation of cost.


4 Week

Nov- 09 1 Week







Department : Commerce Paper :Goods and Services Tax-3A Class: III B.Com(G) Semester: V

Month & No.of

Working Days Week

No.of

Periods

Per week


June - 24

1 Week 5 UNIT -I: Introduction: Overview of GST . Quiz

2 Week 4 Concepts-Limitations of VAT-Need for Tax Reforms.

3 Week 5 Justification for introduction of GST-Short Comings and Advantages at the Central level

and State level on Introduction of GST. Group discussion

4 Week 6 Process of introduction of GST- Constitutional Amendments. Student seminar

July - 25

1 Week 5 UNIT -II : GST: Principles.

2 Week 4 Comprehensive structure of GST- Model in India. Group discussion

3 Week 5 Single , Dual GST- Transactions covered under GST.

4 Week 7 UNIT -III: Taxes and Duties: Subsumed under GST. Extension lecture

Aug - 24

1 Week 5 Taxation and duties outside the purview of GST: Tax on items containing alcohol.

2 Week 4 Tax on Petroleum products- Tax on Tobacco Products- Taxation of services. Career opportunities

3 Week

CAT-I

4 Week 5 Unit-IV: Inter-state goods and services tax: Major advantages of IGST Model-Interstate

Goods and Services Tax: Transactions within a State under GST. Group discussion

Sept - 21

1 Week 4 Intrastate Goods and Services Tax: Transactions within a State under GST- Illustrations.

2 Week 4 UNIT -V: Time of Supply of Goods and Services : Value of Supply. personality development

3 Week 4 Input Tax Credit-Distribution of Credit- Matching of Input Tax Credit.

4 Week

CAT-II

Oct- 19

1 Week 4 Availability of credit in special circumstances.

2 Week 4 Cross Utilization of ITC between the Central GST and the State GST.


4 Week

Nov- 09 1 Week







Department: Commerce Paper : Commercial Geography-3A Class: III B.Com(G&CA) Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 24

1 Week 5 UNIT -1: THE EARTH : Internal structure of the Earth. Quiz

2 Week 4 Latitude – Longitude – Realms of the Earth.

3 Week 5 Evolution of the Earth – Environmental pollution – Global Warming. Group discussion

4 Week 6 Measures to be taken to protect the Earth. Student seminar

July - 25

1 Week 5 UNIT- II: INDIA - AGRICULTURE : Land Use – Soils.

2 Week 4 Major crops – Food and Non-food Crops. Group discussion

3 Week 5 Importance of Agriculture.

4 Week 7 Problems in Agriculture Development. Extension lecture

Aug - 24

1 Week 5 UNIT – III : INDIA – FORESTRY :Forests – Status of Forests in Andhra Pradesh.

2 Week 4 Forest (Conservation) Act, 1980. Compensatory Afforestation Fund (CAF) Bill, 2015. Career opportunities

3 Week CAT-I

4 Week 5 Forest Rights Act, 2006 and its Relevance – Need for protection of Forestry. Group discussion

Sept - 21

1 Week 4 UNIT – IV : INDIA – MINERALS AND MINING : Minerals – Renewable and non

Renewable.

2 Week 4 Use of Minerals – Mines – Coal, Barites, etc. Singareni Coal mines and Mangampeta

Barites – District – Wise Profile. Personality development

3 Week 4 UNIT – V : INDIA – Water Resources –Rivers : Water resources –Rationality and

equitable use of water. Protection measures – Rivers – Perennial and peninsular Rivers.

4 Week CAT-II

Oct- 19

1 Week 4 Interlinking of Rivers – Experience of India and Andhra Pradesh.

2 Week 4 ADDITIONAL INPUT: World population : Distribution and Density


4 Week

Nov- 09 1 Week







Department : Commerce Paper :Programming in C-4A Class: III B.Com Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 24

1 Week 5 UNIT -I : Introduction to Algorithms and Programming Languages: Introduction to C: - - Quiz




July - 25

1 Week 5 Basic Data types in C-Variables-Constants-I/O Statements-Go to Statements in C-

Operators in C- Programming Examples-Type Conversion and Type Casting.

2 Week 4 UNIT -II : Decision Control and Looping Statements: Introduction to Decision Control

Statements- Conditional Branching Statements Group discussion

3 Week 5 Iterative Statements-Nested Loops-Break and Continue Statement-Go to Statement.

4 Week 7 UNIT -III: Functions: Introduction-Using functions-Function Declaration/Prototype- Extension lecture

Aug - 24

1 Week 5 Function definition-Function call-return statement-Passing Parameters-Scope of variables-

Storage Classes-Recursive function.

2 Week 4 UNIT -IV : Arrays: Introduction-Declaration of Arrays-Accessing elements of the Array

Storing Values in Array-Calculating the length of the Array-Operations on Array. Career opportunities

3 Week

CAT-I

4 Week 5 One dimensional array for inter-function communication-Two dimensional Arrays

Operations on Two Dimensional Arrays. Introduction String and character functions. Group discussion

Sept - 21

1 Week 4 UNIT -V: Pointers: Understanding Computer Memory-Introduction to Pointers declaring

Pointer Variables-Passing Arguments to Functions using Pointer

2 Week 4 Pointer and Array-Passing Array to Function. personality development

3 Week 4 Structure, Union, and Enumerated Data Types: Introduction-Nested Structures

4 Week

CAT-II

Oct- 19

1 Week 4 Arrays of Structures -Structures and Function string and Character function.

2 Week 4 ADDITIONAL INPUT : Programming Languages – Low Level and High Level

Languages and their Features.


4 Week

Nov- 09 1 Week






Department :Commerce Paper :Taxation -3A Class: III B.Com(CA) Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 24

1 Week 5 UNIT-I: INTRODUCTION: Objectives-principles of taxation-Brief History. Quiz

2 Week 4 Basic Concepts; Capital and Revenue.

3 Week 5 Basis of Charge-Exempted Incomes. Group discussion

4 Week 6 Residential Status-Incidence of Taxation. Student seminar

July - 25

1 Week 5 UNIT-II: GOOD AND SERVICE TAX.

2 Week 4 GST and its fundamentals. Group discussion

3 Week 5 UNIT-III: COMPUTATION OF INCOME UNDER DIFFERENT HEADS: Income from

salary.

4 Week 7 Income from house property. Extension lecture

Aug - 24

1 Week 5 Income from Business /Profession.

2 Week 4 Charges Deemed profits to Tax; Deductions u/s 80C to 80U. Career opportunities

3 Week CAT-I

4 Week 5 Income from Capital gains, Income from Other Sources (simple problems). Group discussion

Sept - 21

1 Week 4 UNIT-IV: TAXATION SYSTEM IN INDIA: Objectives.

2 Week 4 Tax Holiday; modes of Tax Recovery (Section190 and 202). personality development

3 Week 4 Payments and Refunds; Filling of Returns.

4 Week CAT-II

Oct- 19

1 Week 4 UNIT-V: TAX PLANING: Tax Avoidance and Tax Evasion-Penalties and Prosecutions;

Income Tax Authorities.

2 Week 4 ADDITIONAL INPUT: SET OFF AND CARRY FORWARD OF LOSSES.


4 Week

Nov- 09 1 Week







Department: Commerce Paper: Purchase Management-4A Class: III B.Com(G) Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 24

1 Week 5 UNIT -I: Introduction: Purchase Function - Supply Management. Quiz

2 Week 4 Sources of Purchase: Local vs. Global.

3 Week 5 Negotiation & Bargaining - Purchasing Methods. Group discussion

4 Week 6 E-Procurement –DGS & D. Student seminar

July - 25

1 Week 5 UNIT -II: Purchasing Function: Right Quantity - Economic Order Quantity.

2 Week 4 Re-order Levels - ABC Analysis. Group discussion

3 Week 5 Right Price, Time - Tendering: Single, Limited, Open, Global tenders.

4 Week 7 UNIT -III: Vendor Analysis: Identification of vendor. Extension lecture

Aug - 24

1 Week 5 Selection - Criteria and Methodology of evaluation.

2 Week 4 Vendor Rating – Maintenance of Vendor relations. Career opportunities

3 Week

CAT-I

4 Week 5 UNIT -IV: Buyer-Supplier Relationships: Transformation of buyer-supplier relationships. Group discussion

Sept - 21

1 Week 4 Developing and managing collaborative and alliance relationships-Joint problem solving,

Information sharing.

2 Week 4 UNIT -V: Supply Chain Management. personality development

3 Week 4 JIT in the supply management-Cross-Functional Teams: Cross

4 Week

CAT-II

Oct- 19

1 Week 4 Functional teams and supply management.

2 Week 4 Challenges of cross-functional teams, prerequisites to success.


4 Week

Nov- 09 1 Week







Department : Commerce Paper :Stores Management-5A Class: III B.Com(G) Semester: V

Month &

No. of

Working

Days

Week

No. of

Periods

Per week


June - 24

1 Week 5 UNIT-I: STORES FUNCTION: Layout and Organization-Stores Responsibilities. Quiz

2 Week 4 Relationship with Other Departments-Logistics.

3 Week 5 Supply chain-Coding of Materials-Methods of coding. Group discussion

4 Week 6 UNIT-II: MATERIAL RECEIPTS AND ISSUE: Receipts from Suppliers. Student seminar

July - 25

1 Week 5 Inspection-Authorization of Issues-Methods of Issue.

2 Week 4 Records and Systems-Manual Systems. Group discussion

3 Week 5 Computerized Systems-Recent Developments.

4 Week 7 UNIT-III: STOCK CONTROL TECHHIQUES: Approaches to Control. Extension lecture

Aug - 24

1 Week 5 ABC Analysis- Provisions of Safety stock-stocktaking

2 Week 4 Procedure-Obsolescence and Redundancy. Prevention of Deterioration-Stock Checking Career opportunities

3 Week

CAT-I

4 Week 5 UNIT-IV: STORES OPERATIONS: Storehouse Location. Group discussion

Sept - 21

1 Week 4 Centralization of Store-Measurement of Stores efficiency.

2 Week 4 Health and Safety directives on Stores operations- Manual and Mechanical lifting. personality development

3 Week 4 Control of Substances Hazardous to Health Regulations-Stores Equipment.

4 Week

CAT-II

Oct- 19

1 Week 4 UNIT-V: PROCEDURE MANUALS: Need for Manuals-Preparation of the Manual

2 Week 4 Contents of the Manual-Publication and Distribution-Implements of the Manuals.


4 Week

Nov- 09 1 Week







Department : Commerce Paper :Data Base Management System-5A Class: III B.Com(CA) Semester: V

Month & No.of

Working Days Week

No.of

Periods

Per week


June - 24

1 Week 5 UNIT I: Overview of Database Management System: Introduction, , Quiz




July - 25

1 Week 5 UNIT – II : File- Based System

2 Week 4 Drawbacks of File-Based System, DBMS Approach Group discussion

3 Week 5 Advantages of DBMS, Data Models, Components of Database System, Database

Architecture.

4 Week 7 UNIT -III: Entry-Relationship Model: Introduction, The Building Blocks of an Entry-

Relationship, Classification of Entity Sets Extension lecture

Aug - 24

1 Week 5 Attribute Classification, Relationship Degree, Relationship Classification, Generalization

and Specialization, aggregation and Composition

2 Week 4 CODD’S Rules , Relational Data Model , Concept of Relational Integrity. Career opportunities

3 Week

CAT-I

4 Week 5 UNIT -IV: Structured Query Language: Introduction : History of SQL Standard,

Commands in SQL, Data types in SQL, Data Definition Language (DDL), Group discussion

Sept - 21

1 Week 4 Selection operation Projection Operation, Aggregate Functions

2 Week 4 Data Manipulation Language, Table Modification, Table Truncation, Imposition of

Constraints, Set Operations. personality development

3 Week 4 UNIT -V: PL/SQL: Introduction, Structure of PL/SQL Language Elements , Data Types,

Control Structure, Steps to Create a PL/SQL Program, Iterative Control

4 Week

CAT-II

Oct- 19

1 Week 4 Cursors, Steps to Create a Cursor ,Procedure, Function, Packages, Exceptions Handling,

Database Triggers, Types of Triggers

2 Week 4 ADDITIONAL INPUT: DBMS Vendors and their products


4 Week

Nov- 09 1 Week







Department: Commerce Paper :Web Technology-6A Class: III B.Com(CA) Semester: V

Month & No.

of Working

Days

Week

No. of

Periods

Per week


June - 24

1 Week 5 UNIT -I: Introduction: HTML, XML, and WWW. Quiz

2 Week 4 Topologies, Bus, Star, Ring, Hybrid, Tree, LAN , WAN, MAN.

3 Week 5 HTML: Document body, Text Hyper links, Adding more formatting, Lists, Tables using

colors and images. Group discussion

4 Week 6 More HTML: Multimedia objects, Frames, Forms towards interactive, HTML document

heading. Student seminar

July - 25

1 Week 5 UNIT -II: Cascading Style Sheets: Introduction, Using Styles.

2 Week 4 Simple examples, your own styles, properties and values in styles. Group discussion

3 Week 5 Style sheet, formatting blocks of information, layers.

4 Week 7 UNIT -III: Introduction to Java script: What is DHTML Extension lecture

Aug - 24

1 Week 5 Java script, basics, variables, string Manipulations

2 Week 4 Mathematical functions, statements, operators, arrays, functions Career opportunities

3 Week

CAT-I

4 Week 5 UNIT -IV: Objects in Java script: Data and objects in java script regular expressions,

exception handling Group discussion

Sept - 21

1 Week 4 UNIT -V: DHTML With Java script: Data validation

2 Week 4 Opening a new window, messages and confirmations, the status bar. personality development

3 Week 4 Different frames, rollover buttons, moving images

4 Week

CAT-II

Oct- 19

1 Week 4 Multiple pages in single download, text only menu system. Group discussion

2 Week 4 ADDITIONAL INPUT : Networking Protocols – Their Functions. personality development


4 Week

Nov- 09 1 Week







Department : Commerce Paper : Tally-3B Class: III B.Com(G) Semester: VI

Month & No. of

Working Days Week

No. of

Periods

Per week


Nov - 13 3 Week 2 UNIT-1: FUNDAMENTALS OF TALLY.ERP.9:Features Quiz

4 Week 2 Start Tally, Create Group discussion

Dec - 23

1 Week 2 Alter a company

2 Week 2 creating single Group and/ Multiple Groups Student seminar

3 Week 2 Display , Deleting Groups-Ledgers/Multiple Ledgers

4 Week 1 UNIT-2:Creating Accounting Masters in Tally Group discussion

Jan - 18

1 Week 2 ERP9-Charts of Accounts- Creating single and multiple charts Extension lecture

2 Week CAT-I

4 Week 2 Displaying and Altering charts-walkthrough for creating charts of Accounts Career opportunities

Feb - 21

1 Week 2 Back up of data and Restoring

2 Week 2 Tally Audit Features Group discussion

3 Week 2 UNIT3:Creating Inventory Masters: Creating Stock Groups, Displaying, Deleting, Altering

4 Week 2 Creating Stock unit measures

Mar - 24


2 Week 2 Displaying and deleting unit measures creating, Altering ,displaying ,Deleting Stock items

Generating Reports


4 Week






Department :Commerce Paper : Marketing-3B Class: III B.Com(G&CA) Semester: VI

Month & No. of

Working Days Week

No. of

Periods

Per week


Nov - 13 3 Week 5 UNIT-I : INTRODUCTION: Concepts of Marketing. Quiz

4 Week 7 Product Concepts-Selling Concept-Societal Marketing Concept. Group discussion

Dec - 23

1 Week 5 -Marketing Mix-4p’sMarketing-Marketing Environment.

2 Week 4 UNIT-II:CONSUMER MARKETS AND BUYER BEHAVIOUR. Student seminar

3 Week 5 Buying Decision Process-Stages-Buying Behaviour-Market segmentation.

4 Week 4 Selecting Segments-Advantages of Segmentation. Group discussion

Jan - 18

1 Week 5 UNIT-III: PRODUCT MANAGEMENT : Product Life Cycle- New Products , Product

Mix

Extension lecture

2 Week CAT-I

4 Week 7 Product Line Decisions-Design , Branding, Packaging and Labelling. Career opportunities

Feb - 21

1 Week 5 UNIT-IV:PRICING DECISION: Factors influencing Price determination.

2 Week 3 Pricing Strategies. Skimming and Penetration Pricing. Group discussion

3 Week 5 UNIT-V: PROMOTIONAAND DISTRIBUTION: Promotion Mix-Advertising.

4 Week 5 Publicity-Public relations- Personal selling and Direct Marketing.

Mar - 24


2 Week 5 Distribution channels-Online Marketing-Global Marketing.


4 Week






Department :Commerce Paper : Auditing-3B Class: III B.Com(G&CA) Semester: VI

Month & No. of

Working Days Week

No. of

Periods

Per week


Nov - 13 3 Week 5 UNIT- I: AUDITING Meaning –Objectives – Importance of Auditing Quiz

4 Week 7 Auditing as a Vigil Mechanism – Role of Auditor in checking corporate frauds. Group discussion

Dec - 23

1 Week 5 UNIT – II:TYPES OF AUDIT: Based on ownership

2 Week 4 Time Independent, Financial, Internal, Cost, Tax, government, Secretarial audits. Student seminar

3 Week 5 UNIT- III: Planning of Audit: Steps to be taken at the commencement of a new audit.

4 Week 4 Audit programme – Audit note book- Internal audit and internal control. Group discussion

Jan - 18

1 Week 5 UNIT- IV: VOUCHING AND INVESTIGATION: Vouching of cash and trading

transactions.

Extension lecture

2 Week CAT-I

4 Week 7 Investigation, Auditing Vs Investigation. Career opportunities

Feb - 21

1 Week 5 UNIT- V: Company Audit and Auditor’s Report.

2 Week 3 Auditor’s qualifications. Group discussion

3 Week 5 Appointment and Reappointment.

4 Week 5 Auditor’s Rights, duties, liabilities and disqualifications.

Mar - 24


2 Week 5 Audit report: Contents – preparation-Relevant Provisions of Companies Act, 2013.


4 Week






Department :Commerce Paper : Management Accounting-3B Class: III B.Com(G&CA) Semester: VI

Month & No. of

Working Days Week

No. of

Periods

Per week


Nov - 13

3 Week 5 UNIT-1:MANAGEMENT ACCOUNTING: Interface with Financial Accounting and Cost

Accounting

Quiz

4 Week 7 Financial Statement analysis and interpretation: Comparative analysis-Common size

analysis and trend analysis (including problems).

Group discussion

Dec - 23

1 Week 5 UNIT-II: RATIO ANALYSIS: Classification, Importance and limitations-Analysis and

interpretation of Accounting.

2 Week 4 Ratios -Liquidity , Profitability , activity and solvency rations (including problems). Student seminar

3 Week 5 UNIT-III: FUND FLOW STATEMENT : Concept of fund.

4 Week 4 Preparation of funds flow statement. Group discussion

Jan - 18

1 Week 5 Uses and limitations of funds flow- Funds flow analysis (including problems). Extension lecture

2 Week CAT-I

4 Week 7 UNIT-IV: CASH FLOW STATEMENT: Concept of cash flow. Career opportunities

Feb - 21

1 Week 5 Preparations of cash flow statement-Uses and limitations of cash flow analysis (including

problems).

2 Week 3 UNIT-V: BREAK-EVEN ANALYSIS AND DECISION MAKING: Calculation of

Break-even point

Group discussion

3 Week 5 Uses and limitations-Margin of safety.

4 Week 5 Make/Buy Decision-Lease/own Decision (including Problems).

Mar - 24


2 Week 5 ADDITIONAL INPUT: Budgetary Control: Classification of Budgets -Fixed and Flexible

Budgets.


4 Week






Department :Commerce Paper : Event Management-3B Class: III B.Com (CA) Semester: VI

Month & No. of

Working Days Week

No. of

Periods

Per week


Nov - 13 3 Week 2 UNIT -I: Event Concept: Corporate Events and Customer’s needs. Quiz

4 Week 2 Types of Events - Corporate hospitality- Exhibitions – Trade Fairs. Group discussion

Dec - 23

1 Week 2 Conferences –Business and Government Meets.

2 Week 2 UNIT -II: In-House vs. Event Management Companies: Corporate event packages. Student seminar

3 Week 2 Staff events, Customer events - Team building.

4 Week 1 Menu Selection - Customization. Group discussion

Jan - 18

1 Week 2 UNIT -III: Charity Events and Award Ceremonies: Fund raising targets and objectives. Extension lecture

2 Week CAT-I

4 Week 2 Working with volunteers and Committees-Generating goodwill and media exposure -

Entertainment Events.


Feb - 21

1 Week 2 UNIT -IV: Outdoor Events: Logistics, Types of Outdoor events, Risk management.

2 Week 2 Health and safety, Marketing and sponsorship, HR Management, Programming and

Entertainment.

Group discussion

3 Week 2 UNIT -V: Celebrity Events: Launches, Fashion shows, National festivals and high-

profile.

4 Week 2 Charity events - Liaison with agents, Contract Negotiations.

Mar - 24


2 Week 2 Client briefings, Celebrity wish lists and expectations-Liaisoning with Govt. Departments.


4 Week






Department: Commerce Paper: Agricultural and Rural Marketing-4B Class: III B.Com(G) Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13 3 Week 5 Unit-I: Concept of Rural Market: Rural market Characteristics. Quiz

4 Week 7 Rural markets and Environmental factors - Agricultural Market Yards. Group discussion

Dec - 23

1 Week 5 Unit-II: Rural Consumer Behaviour: Rural vs. Urban Consumer.

2 Week 4 Relevance of Marketing mix for Rural market/Consumers. Student seminar

3 Week 5 Problems in rural market.

4 Week 4 Life Style Marketing – Rural market Segmentation. Group discussion

Jan - 18

1 Week 5 Unit-III: Agricultural Marketing: Problems and Challenges in Agriculture Marketing. Extension lecture

2 Week CAT-I

4 Week 7 Market Yards - Support prices-Rural Warehousing. Career opportunities

Feb - 21

1 Week 5 Unit-IV: Agriculture Support Mechanism: Role of CCI, Tobacco Board, Spices Board,

Coffee Board, Tea Board.

2 Week 3 Agriculture Price Commission. Group discussion

3 Week 5 Unit-V: Export potential for Agro-products: Role of Government and Non-Govt.

4 Week 5 Agencies in the development of rural and agricultural Marketing.

Mar - 24


2 Week 5 Strategies for supply of Seed, Fertilizers, Pesticides, Farm Equipment.


4 Week






Department :Commerce Paper : Warehouse Management-5B Class: III B.Com(G) Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13 3 Week 5 UNIT -I: Concept of Warehouse: Functions of Warehouses Quiz

4 Week 7 Warehousing Cost - Warehousing Management Systems (WMS) Group discussion

Dec - 23

1 Week 5 Strategic planning for Warehousing - Supply Chain and Warehousing.

2 Week 4 UNIT -II: Role of Warehousing in Retail: Challenges in retail warehousing Student seminar

3 Week 5 Warehousing in fashion retail - Retail product tracking in warehouse using RFID

4 Week 4 - Role of government in warehousing - Warehousing and Supply Chain. Group discussion

Jan - 18

1 Week 5 UNIT -III: Warehouse Operations: Structure - Inventory Receiving - Picking - Locating Extension lecture

2 Week CAT-I

4 Week 7 Dispatching Maintenance - Security and Safety-Records Maintenance Career opportunities

Feb - 21

1 Week 5 UNIT -IV: Health and Safety Perspective: Health and Safety Risks at Warehouse

2 Week 3 Assessment of Risks, Management of Health and Safety risks - Bar Code Scanners Group discussion

3 Week 5 Wireless LAN, Mobile Computers, Radio Frequency Identification (RFID).

4 Week 5 UNIT -V: Warehousing Practices: FCI, CWC- Reliance - Wal-Mart - KFC

Mar - 24


2 Week 5 ICT Applications in Warehouse-World-class Warehousing.


4 Week






Department :Commerce Paper : Tally with GST Applications-4B Class: III B.Com(CA) Semester: VI

Month & No.

of Working

Days

Week

No. of

Periods

Per week


Nov - 13 3 Week 5 UNIT- I: Introduction to GST- Difference between GST and VAT. Quiz

4 Week 7 Taxes subsumed under GST- Exempt from GST. Group discussion

Dec - 23

1 Week 5 Components of GST- GST Registration- Benefits of GST.

2 Week 4 UNIT-II: GST Transition- GST Rates-Ledgers. Student seminar

3 Week 5 Ledger creation- Single and Multiple ledgers.

4 Week 4 Altering ledgers- Configure Stock ledger- GST Rate allocation to Stocks. Group discussion

Jan - 18

1 Week 5 UNIT-III: GST Invoices- Creating new Voucher Types. Extension lecture

2 Week CAT-I

4 Week 7 Customizing the existing Voucher types with applicable GST Rates. Alteration of

Vouchers-Deletion of Vouchers.


Feb - 21

1 Week 5 Input Tax Credit on Purchase Voucher.

2 Week 3 UNIT-IV: GST Returns- Regular Monthly filing Returns. Group discussion

3 Week 5 Composition Quarterly filing Returns.

4 Week 5 Generation of Returns Form GSTR-1, Form GSTR-2 and Form GSTR-3.

Mar - 24


2 Week 5 UNIT-V: Payment of GST taxes Online-Reverse Charge Mechanism-Records to be

maintained.


4 Week






Department : Commerce Paper : E-Commerce-5B Class: III B.Com(CA) Semester: VI

Month & No. of

Working Days Week

No. of

Periods Per

week


Nov - 13 3 Week 5

UNIT- I: Introduction to E-Commerce: Scope, Definition, e-Commerce and the Trade Cycle,

Electronic Markets, Electronic Data Internet Commerce.

Quiz

4 Week 7 . Business Strategy in an Electronic Age: Supply chains, Porter’s Value chain Model. Group discussion

Dec - 23

1 Week 5 Inter Organizational Value Chains, Competitive Strategy, First Mover Advantage- Sustainable,

Competitive Advantage using E- Commerce- Business Strategy.

2 Week 4 UNIT- II: Business-to-Business Electronic Commerce: Characteristics of B2B EC, Procurement

Management by using the Buyer’s Internal Market Place.

Student seminar

3 Week 5 Just in Time Delivery, Other B2B Models, Auctions and Services from traditional to Internet Based

EDI, Integration with Back- end Information System.

4 Week 4 Role of Software Agents for B2B EC, Electronic Marketing in B2B,Solutions of B2B EC

Managerial Issues-Electronic Data Interchange(EDI), EDI: Nuts & Bolts, EDI& Business.

Group discussion

Jan - 18

1 Week 5 UNIT- III: Internet and Extranet: Automotive network Exchange, Largest Extranet, Architecture

of the Internet, Internet and Extranet.

Extension lecture

2 Week CAT-I

4 Week 7 Internet Software, Applications of Intranets, Intranet Application case studies, Career opportunities

Feb - 21

1 Week 5 Considerations in Intranet Deployment, Extranets, Structures of Extranets, Applications, Managerial

Issues. Electronic Payment Systems: Issues and Challenges.

2 Week 3 UNIT- IV: Public policy: From Legal issues to privacy: Legal Incidents, Ethical and Other Public

policy Issues, Protecting Privacy, Protecting Intellectual Property,

Group discussion

3 Week 5 Free Speech, Internet Indecency and Censorship, Taxation and Encryption policies, Other Legal

Issues: Contracts, gambling and More, Consumer and Seller Protection in EC.

4 Week 5 UNIT- V: Infrastructure for EC: Network of Networks, Internet protocols, Web- Based

client/Server, Internet Security, Selling on the web, Chatting on the Web.

Mar - 24

1 Week 5 CAT-II personality development

2 Week 5 Multimedia delivery, Analyzing Web Visits, Managerial Issues, Equipment required for establishing

EC Sites- Problems in Operation- Future of EC.


4 Week
