B. Com.

(Computer Applications)

Syllabus

AFFILIATED COLLEGES

Program Code: 2AC

2023 – 2024 onwards

BHARATHIAR UNIVERSITY
(A State University, Accredited with “A” Grade by NAAC,
Ranked 13th among Indian Universities by MHRD-NIRF,
World Ranking: Times -801-1000,Shanghai -901-1000, URAP – 1047)
Coimbatore - 641 046, Tamil Nadu, India
 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
BHARATHIAR UNIVERSITY: COIMBATORE 641 046
B. Com (Computer Application) - (CBCS PATTERN)
(For the students admitted from the academic year 2023-2024 and onwards)

Scheme of Examination
Examination
Hours/
Part Title of the Course Duration Maximum Marks Credits
Week
in Hours CIA CEE Total
Semester I
I Language - I 6 3 25 75 100 4
II English - I 6 3 25 75 100 4
III Core Paper I - Financial Accounting I 6 3 25 75 100 4
III Core Paper II - Principles of
5 3 25 75 100 4
Management
III Allied A: Paper I - Business
5 3 25 75 100 4
Economics
IV Environmental Studies* 2 3 - 50 50 2
Total 30 125 425 550 22
Semester II
I Language – II 6 3 25 75 100 4
II English – II 4 3 25 25 50@ 2
II Effective English: Language 2 25 25 50# 2
Proficiency for Employability
http://kb.naanmudhalvan.in/Special:Fi
lepath/Cambridge_Course_Details.pdf
III Core Paper III - Financial
6 3 25 75 100 4
Accounting II
III Core Paper IV – Database
5 3 25 75 100 4
Management System (Practical)
III Allied A: Paper II - Business Law 5 3 25 75 100 4
IV Value Education – Human Rights* 2 3 - 50 50 2
Total 30 150 400 550 22
Semester III
I Language – III 4 3 25 75 100 4
II English – III 4 3 25 75 100 4
III Core Paper V - Corporate Accounting
6 3 25 75 100 4
I
III Core Paper VI - Visual Basic
6 3 25 75 100 4
(Practical)
III Allied B: Paper I - Business
5 3 20 55 75 3
Communication
IV Skill based Subject:
3 3 25 25 50@ 2
Actuarial Statistics
IV Tamil** / Advanced Tamil* (OR) Non-
major elective - I (Yoga for Human 2 3 50 - 50 2
Excellence)* / Women’s Rights*
IV Naan Mudhalvan Course:
2 25 75 100 2
Microsoft office Essentials
Total 32 170 505 675 23

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 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023

Semester IV
I Language – IV 4 3 25 75 100 4
II English – IV 4 3 25 75 100 4
III Core Paper VII - Corporate
6 3 25 75 100 4
Accounting II
III Core Paper VIII - Object Oriented
5 3 25 75 100 4
Programme with C++ (Theory)
III Allied B: Paper II - Human Resource
4 3 20 55 75 3
Management
IV Skill based Subject 2: Computer
2 3 25 25 50@ 2
Applications: C++ (Practical)
IV Office Fundamentals: Digital Skills for
Employability
3 - 25 25 50# 2
http://kb.naanmudhalvan.in/Special:Filep
ath/Microsoft_Course_Details.xlsx
IV Tamil**/Advanced Tamil* (OR) Non-
2 3 - 50 50 2
major elective -II (General Awareness*)
Total 30 170 455 625 25
Semester V
III Core Paper IX - Cost Accounting 6 3 25 75 100 4
III Core Paper X - Principles of
6 3 25 75 100 4
Auditing
III Core Paper XI - Income Tax Law
5 3 25 75 100 4
and Practice I
III Core Paper XII– Computer
Applications: GST with 5 3 25 75 100 4
Tally – I (Practical)
III Elective I - 5 3 25 75 100 4
IV Skill based Subject – Basics of Excel @
3 3 25 25 50 2
(Practical)
IV Naan Mudhalvan Course:
Banking, Lending and NBFC Products 2 25 75 100 2
and Services- 1
Total 32 175 475 650 24
Semester VI
III Core Paper XIII - Management
5 3 25 75 100 4
Accounting
III Core Paper XIV - Income Tax Law
5 3 25 75 100 4
and Practice II
III Core Paper XV - Web Design (Theory) 4 3 20 55 75 3
III Elective II 4 3 20 55 75 3
III Elective III 4 3 20 55 75 3
III Core Paper XVI - Computer
Applications: GST with 3 3 30 45 75 3
Tally – II (Practical)
IV Skill Based Subject - Intellectual
2 3 25 25 50@ 2
Property Rights
IV Project Based Learning: Advanced
Platform Technology / Data Analytics
& Visualization 3 25 25 50# 2
http://kb.naanmudhalvan.in/Bharathiar
University_(BU)
V Extension Activities** - - 50 - 50 2
Total 30 240 410 650 26
Grand Total 184 1030 2670 3700 144

* No Continuous Internal Assessment (CIA). Only University Examinations.

** No University Examinations. Only Continuous Internal Assessment (CIA).
@ University semester examination will be conducted for 50 marks (As per the existing pattern of
examination) and the marks will be converted to 25 marks.
# Naan Mudhalvan Course: CEE will be assessed by Industry for 25 marks and CIA will be done by the
course teacher

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 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
List of Elective Papers (Colleges can choose any one of the paper as electives)

A Introduction to ERP

Elective – I B Financial Markets

C Micro Finance

A Computer Networks

Elective – II B Brand Management

C Supply Chain Management

A Python for Data Analysis

Elective – III B Entrepreneurial Development

C Project Work

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B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023

First
Semester

Page 4 of 83
 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
FIRST YEAR – SEMESTER – I

Core I - Financial Accounting I

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Core I 6 4 6 25 75 100

Learning Objectives
LO1 To understand the basic accounting concepts and standards.
LO2 To know the basis for calculating business profits.
LO3 To familiarize with the accounting treatment of depreciation.
LO4 To learn the methods of calculating profit for single entry system.
LO5 To gain knowledge on the accounting treatment of insurance claims.
Prerequisites: Should have studied Accountancy in XII Std
Unit Contents No. of Hours
Fundamentals of Financial Accounting
Financial Accounting – Meaning, Definition, Objectives, Basic Accounting
I Concepts and Conventions - Journal, Ledger Accounts– Subsidiary Books –– 18
Trial Balance - Classification of Errors – Rectification of Errors – Preparation
of Suspense Account – Need and Preparation - Bank Reconciliation Statement.
Final Accounts
Final Accounts of Sole Trading Concern- Capital and Revenue Expenditure
II 18
and Receipts – Preparation of Trading, Profit and Loss Account and Balance
Sheet with Adjustments.
Depreciation and Bills of Exchange
Depreciation - Meaning – Objectives – Accounting Treatments - Types -
Straight Line Method – Diminishing Balance method – Conversion method.
Annuity Method – Depreciation Fund Method – Insurance Policy Method –
III Revaluation Method – Depletion Method – Sum of Digits Method – Machine 18
Hour Rate Method.
Bills of Exchange – Definition – Specimens – Discounting of Bills –
Endorsement of Bill – Collection – Noting – Renewal – Retirement of Bill
under rebate – Insolvency of Acceptor – Accommodation.
Accounting from Incomplete Records
Incomplete Records -Meaning and Features - Limitations - Difference between
Incomplete Records and Double Entry System - Methods of Calculation of
IV 18
Profit - Statement of Affairs Method – Preparation of final statements by
Conversion method.
Average Due Date and Account Current.
Royalty and Insurance of Claims
Meaning – Minimum Rent – Short Working – Recoupment of Short Working
V – Lessor and Lessee – Sublease – Accounting Treatment. 18
Insurance Claims –Calculation of Claim amount-Average clause (Loss of
Stock only)
Total 90
THEORY 20% & PROBLEM 80%
CO Course Outcomes
CO1 Remember the concept of rectification of errors and Bank reconciliation statements

CO2 Apply the knowledge in preparing detailed accounts of sole trading concerns

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Annexure No.41A, SCAA date: 18.05.2023
CO3 Analyse the various methods of providing depreciation
CO4 Evaluate the methods of calculation of profit
Determine the royalty accounting treatment and claims from insurance companies in case of
CO5
loss of stock.
Textbooks
1. S. P. Jain and K. L. Narang Financial Accounting- I, Kalyani Publishers, New Delhi.
2. S.N. Maheswari, Financial Accounting, Vikas Publications, Noida.
3. Shukla Grewal and Gupta, “Advanced Accounts”, volume 1, S.Chand and Sons, New Delhi.
4. Radhaswamy and R.L. Gupta: Advanced Accounting, Sultan Chand, New Delhi.
5. R.L.Gupta and V.K.Gupta, “Financial Accounting”, Sultan Chand, New Delhi.
Reference Books
1. Dr.Arulanandan and Raman: Advanced Accountancy, Himalaya Publications, Mumbai.
2. Tulsian , Advanced Accounting, Tata McGraw Hills, Noida.
3. Charumathi and Vinayagam, Financial Accounting, S.Chand and Sons, New Delhi.
4. Goyal and Tiwari, Financial Accounting, Taxmann Publications, New Delhi.
Robert N Anthony, David Hawkins, Kenneth A. Merchant, Accounting: Text and Cases.
5.
McGraw-Hill Education, Noida.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1. https://www.slideshare.net/mcsharma1/accounting-for-depreciation-1
2. https://www.slideshare.net/ramusakha/basics-of-financial-accounting
3. https://www.accountingtools.com/articles/what-is-a-single-entry-system.html

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 3 2 3 2 2 3 2 2

CO2 3 2 3 3 3 2 2 2 3 2 2

CO3 3 2 3 3 3 2 2 2 3 2 2

CO4 3 2 3 3 2 2 2 2 3 2 2

CO5 3 2 3 3 3 2 2 2 3 2 2

TOTAL 15 10 15 15 13 11 10 10 15 10 10

AVERAGE 3 2 3 3 2.6 2.2 2 2 3 2 2

3 - Strong, 2 - Medium, 1- Low

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 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
FIRST YEAR – SEMESTER – I

Core II - Principles of Management

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Core
5 4 5 25 75 100
II
Learning Objectives
LO1 To understand the basic management concepts and functions
LO2 To know the various techniques of planning and decision making
LO3 To familiarize with the concepts of organisation structure
LO4 To gain knowledge about the various components of staffing
LO5 To enable the students in understanding the control techniques of management
Prerequisites: Should have studied Commerce in XII Std.
Unit Contents No. of Hours

Introduction to Management
Meaning- Definitions – Nature and Scope - Levels of Management –
I Importance - Management Vs. Administration – Management: Science or 15
Art - Evolution of Management Thoughts - F. W. Taylor, Henry Fayal, Peter
F Drucker, Elton Mayo - Functions of Management - Trends and Challenges
of Management. Managers – Qualification – Duties & Responsibilities.

Planning
Planning – Meaning – Definitions – Nature – Scope and Functions –
II Importance and Elements of Planning – Types – Planning Process - Tools 15
and Techniques of Planning – Management by Objective (MBO). Decision
Making: Meaning – Characteristics – Types - Steps in Decision Making –
Forecasting.

Organizing
Meaning - Definitions - Nature and Scope – Characteristics – Importance –
III Types - Formal and Informal Organization – Organization Chart – 15
Organization Structure: Meaning and Types - Departmentalization–
Authority and Responsibility – Centralization and Decentralization – Span of
Management.

Staffing
Introduction - Concept of Staffing- Staffing Process – Recruitment – Sources
IV of Recruitment – Modern Recruitment Methods - Selection Procedure – 15
Test- Interview– Training: Need - Types– Promotion –Management Games
– Performance Appraisal - Meaning and Methods – 360 Performance
Appraisal – Work From Home - Managing Work From Home [WFH].

Directing
Motivation –Meaning - Theories – Communication – Types - Barriers to
Communications – Measures to Overcome the Barriers. Leadership –
Nature - Types and Theories of Leadership – Styles of Leadership - Qualities
V of a Good Leader – Successful Women Leaders. Supervision. 15
Co-ordination and Control
Co-ordination – Meaning - Techniques of Co-ordination. Control -
Characteristics - Importance – Stages in the Control Process - Requisites of
Effective Control and Controlling Techniques – Management by Exception

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Annexure No.41A, SCAA date: 18.05.2023
[MBE].

Total 75

CO Course Outcomes

CO1 Demonstrate the importance of principles of management.

CO2 Paraphrase the importance of planning and decision making in an organization.

CO3 Comprehend the concept of various authorizes and responsibilities of an organization.

CO4 Enumerate the various methods of Performance appraisal

CO5 Demonstrate the notion of directing, co-coordination and control in the management.

Textbooks
1 Gupta.C.B, -Principles of Management-L.M. Prasad, S.Chand &Sons Co. Ltd, New Delhi.
2 Dinkar Pagare, Principles of Management, Sultan Chand & Sons Publications, New Delhi.
3 P.C.Tripathi& P.N Reddy, Principles of Management. Tata McGraw, Hill, Noida.
4 L.M. Prasad, Principles of Management, S.Chand & Sons Co. Ltd, New Delhi.
R.K. Sharma, Shashi K. Gupta, Rahul Sharma, Business Management, Kalyani Publications,
5
New Delhi.
Reference Books
1 K Sundhar, Principles Of Management, Vijai Nicholos Imprints Limited, Chennai
Harold Koontz, Heinz Weirich, Essentials of Management, McGraw Hill, Sultan Chand and
2
Sons, New Delhi.
3 Grifffin, Management principles and applications, Cengage learning, India.
4 H.Mintzberg - The Nature of Managerial Work, Harper & Row, New York.
Eccles, R. G. &Nohria, N. Beyond the Hype: Rediscovering the Essence of Management.
5
Boston The Harvard Business School Press, India.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 http://www.universityofcalicut.info/sy1/management
2 https://www.managementstudyguide.com/manpower-planning.htm
https://www.businessmanagementideas.com/notes/management-
3
notes/coordination/coordination/21392

Mapping With Programme Outcomes And Programme Specific Outcomes

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 2 3 3 2 2 2 3 2 3

CO2 3 2 3 3 2 2 2 2 3 2 2

CO3 3 2 2 3 2 2 2 1 3 2 2

CO4 3 2 2 3 2 2 2 2 3 2 2

CO5 3 2 3 3 2 2 2 1 3 2 2

TOTAL 15 10 12 15 11 10 10 8 15 10 11

AVERAGE 3 2 2.4 3 2.2 2 2 1.6 3 2 2.2

3 - Strong, 2 - Medium , 1- Low

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 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023

FIRST YEAR – SEMESTER - I

Allied A: Paper I - Business Economics

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Allied A 5 4 5 25 75 100

Learning Objectives
LO1 To understand the approaches to economic analysis
LO2 To know the various determinants of demand
LO3 To gain knowledge on concept and features of consumer behaviour
LO4 To learn the laws of variable proportions
LO5 To enable the students to understand the objectives and importance of pricing policy
Prerequisites: Should have studied Commerce in XII Std.
Unit Contents No. of Hours
Introduction to Economics
Introduction to Economics – Wealth, Welfare and Scarcity Views on
Economics – Positive and Normative Economics - Definition – Scope and
Importance of Business Economics - Concepts: Production Possibility
I 15
frontiers – Opportunity Cost – Accounting Profit and Economic Profit –
Incremental and Marginal Concepts – Time and Discounting Principles –
Concept of Efficiency- Business Cycle:- Inflation, Depression, Recession,
Recovery, Reflation and Deflation.
Demand & Supply Functions
Meaning of Demand - Demand Analysis: Demand Determinants, Law of
Demand and its Exceptions. Elasticity of Demand: Definition, Types,
II 15
Measurement and Significance. Demand Forecasting - Factors Governing
Demand Forecasting - Methods of Demand Forecasting, Law of Supply and
Determinants.
Consumer Behaviour
Consumer Behaviour – Meaning, Concepts and Features – Law of
Diminishing Marginal Utility – Equi-Marginal Utility – Indifference
Curve: Meaning, Definition, Assumptions, Significance and Properties –
III 15
Consumer’s Equilibrium. Price, Income and Substitution Effects. Types of
Goods: Normal, Inferior and Giffen Goods - Derivation of Individual
Demand Curve and Market Demand Curve with the help of Indifference
Curve.
Theory of Production
Concept of Production - Production Functions: Linear and Non – Linear
Homogeneous Production Functions - Law of Variable Proportion – Laws
IV 15
of Returns to Scale - Difference between Laws of variable proportion and
returns to scale – Economies of Scale – Internal and External Economies –
Internal and External Diseconomies - Producer’s equilibrium
Product Pricing
Price and Output Determination under Perfect Competition, Short Period
and Long Period Price Determination, Objectives of Pricing Policy, Its
importance, Pricing Methods and Objectives – Price Determination under
V 15
Monopoly, kinds of Monopoly, Price Discrimination, Determination of
Price in Monopoly –Monopolistic Competition – Price Discrimination,
Equilibrium of Firm in Monopolistic Competition–Oligopoly – Meaning –
features, “Kinked Demand” Curve
TOTAL 75
CO Course Outcomes
CO1 Explain the positive and negative approaches in economic analysis

CO2 Understood the factors of demand forecasting

Page 9 of 83
 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
CO3 Know the assumptions and significance of indifference curve
CO4 Outline the internal and external economies of scale
CO5 Relate and apply the various methods of pricing
Textbooks
1 H.L. Ahuja, Business Economics–Micro & Macro - Sultan Chand & Sons, New Delhi.
2 C.M.Chaudhary, Business Economics-RBSA Publishers - Jaipur-03.
3 Aryamala.T, Business Economics, Vijay Nocole, Chennai.
4 T.P Jain, Business Ecomnomics, Global Publication Pvt.Ltd, Chennai.
5 D.M.Mithani, Business Economics, Himalaya Publishing House, Mumbai.
Reference Books
1 S.Shankaran, Business Economics-Margham Publications, Chennai.
P.L.Mehta, Managerial Economics–Analysis, Problems & Cases, Sultan Chand & Sons, New
2
Delhi.
3 Peter Mitchelson and Andrew Mann, Economics for Business-Thomas Nelson Australia
4 Ram singh and Vinaykumar, Business Economics, Thakur publication Pvt.Ltd, Chennai.
5 Saluram and Priyanks Tindal, Business Economics, CA Foundation Study material, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://youtube.com/channel/UC69_-P77nf5-rKrjcpVEsqQ
2 https://www.icsi.edu/
https://www.yourarticlelibrary.com/marketing/pricing/product-pricing-objectives-basis-and-
3
factors/74160

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 2 2 2 2 2 2 1 2 2

CO2 3 2 3 3 2 2 2 2 2 2 2

CO3 3 2 3 3 2 2 2 2 2 2 2

CO4 3 2 2 3 2 2 2 2 2 2 2

CO5 3 2 3 3 2 2 2 2 2 2 2

TOTAL 15 10 13 14 11 10 10 10 10 10 10

AVERAGE 3 2 2.6 2.8 2.2 2 2 2 2 2 2

3 - Strong, 2 - Medium , 1- Low

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B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023

Second
Semester

Page 11 of 83
 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
FIRST YEAR – SEMESTER – II
Core III - Financial Accounting II
Category Marks
Inst.
L T P S Credits
Hours
CIA External Total

Core
6 4 6 25 75 100
III
Learning Objectives
The students are able to prepare different kinds of accounts such
LO1
Higher purchase and Instalments System.
LO2 To understand the allocation of expenses under departmental accounts
LO3 To gain an understanding about partnership accounts relating to Admission and retirement
Provides knowledge to the learners regarding Partnership Accounts relating
LO4
to dissolution of firm
LO5 To know the requirements of international accounting standards
Prerequisites: Should have studied Accountancy in XII Std.
Unit Contents No. of Hours
Hire Purchase and Instalment System
Hire Purchase System – Accounting Treatment – Calculation of Interest
I 18
- Default and Repossession - Hire Purchase Trading Account Instalment
System - Calculation of Profit
Branch and Departmental Accounts
Branch – Dependent Branches : Accounting Aspects - Debtors system -
Stock and Debtors system – Distinction between Wholesale Profit and
II 18
Retail Profit – Independent Branches (Foreign Branches excluded) -
Departmental Accounts: Basis of Allocation of Expenses – Inter-
Departmental Transfer at Cost or Selling Price.
Partnership Accounts - I
Partnership Accounts: –Admission of a Partner – Treatment of Goodwill
III 18
- Calculation of Hidden Goodwill –Retirement of a Partner – Death of a
Partner.
Partnership Accounts - II
Dissolution of Partnership - Methods – Settlement of Accounts
Regarding Losses and Assets – Realization account – Treatment of
IV Goodwill – Preparation of Balance Sheet - Insolvency of a Partner – One 18
or more Partners insolvent – All Partners insolvent - Garner Vs Murray –
Accounting Treatment - Piecemeal Distribution – Surplus Capital
Method – Maximum Loss Method.
Accounting Standards for financial reporting
Objectives and Uses of Financial Statements for Users-Role of
Accounting Standards - Development of Accounting Standards in India-
V Requirements of International Accounting Standards - Role of 18
Developing IFRS- IFRS Adoption or Convergence in India-
Implementation Plan in India- Ind AS- An Introduction - Difference
between Ind AS and IFRS.
TOTAL 90
THEORY 20% & PROBLEMS 80%
CO Course Outcomes
CO1 To evaluate the Hire purchase accounts and Instalment systems

CO2 To prepare Branch accounts and Departmental Account

CO3 To understand the accounting treatment for admission and retirement in partnership
CO4 To know Settlement of accounts at the time of dissolution of a firm.

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 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
CO5 To elaborate the role of IFRS
Textbooks
1 Radhaswamy and R.L. Gupta: Advanced Accounting , Sultan Chand, New Delhi.
2 M C ShuklaTS Grewal&S C Gupta, Advance Accounts, S Chand Publishing, New Delhi.
3 R.L.Gupta and V.K.Gupta, “Financial Accounting”, Sultan Chand, New Delhi.
4 S P Jain and K. L. Narang: Financial Accounting- I, Kalyani Publishers, New Delhi.
5 T.S.Reddy& A. Murthy, Financial Accounting, Margham Publishers, Chennai.
Reference Books
1 Dr. S.N. Maheswari: Financial Accounting, Vikas Publications, Noida.
2 Dr.Venkataraman& others ( 7 lecturers): Financial Accounting, VBH, Chennai.
3 Dr.Arulanandan and Raman: Advanced Accountancy, Himalaya publications, Mumbai.
4 Tulsian , Advanced Accounting, Tata MC. Graw hills, India.
5 Charumathi and Vinayagam, Financial Accounting, S.Chand and sons, New Delhi.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.slideshare.net/mcsharma1/accounting-for-depreciation-1
2 https://www.slideshare.net/ramusakha/basics-of-financial-accounting
3 https://www.accountingtools.com/articles/what-is-a-single-entry-system.html

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 3 2 3 2 2 3 2 2

3 3 3 2 2
CO2 3 2 3 2 2 2

CO3 3 2 2 3 3 2 2 2 3 2 2

CO4 3 2 3 3 2 2 2 2 3 2 2

CO5 3 3 3 3 3 3 3 3 3 3 3

TOTAL 16 11 14 15 14 12 11 11 15 11 11

AVERAGE 3.2 2.2 2.8 3 2.8 2.4 2.2 2.2 3 2.2 2.2

3 - Strong, 2 - Medium , 1- Low

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 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
FIRST YEAR – SEMESTER – II

Core Paper IV - Database Management Systems (Practical)

Subject Marks
code L T P S Credits Inst. Hours
CIA External Total
Core
Paper 5 4 5 25 75 100
IV
Learning Objectives
LO1 To understand various kinds of database systems and various models of SQL
LO2 To provide knowledge about various SQL specialities and calculus
LO3 To apply the concepts of SQL DDL commands
LO4 To analyse the SQL DML commands
LO5 To apply the advanced SQL features
Prerequisites: Should have studied Commerce in XII Std.
Unit Contents No. of
Hours
Database System: Introduction: Components of Database System – Database
System. Architecture – Data Independence – Database user - Database
Administrator-Entity – E-R Diagram – Parallel System - Centralized System –
Network System - Storage Structure – Distributed System.
I Approaches & Models: Relational Approaches – Network Approaches - Hierarchical 15
Approaches – Relations –Domains – Attributes – Keys. Relational Algebra:
Traditional & Special Relational Operators – IMS Architecture – Data Structure –
Program Communication Block –Architecture of DBTG – Fundamental & Additional
Operators – Relational Calculus &Tuple Relational Calculus.
SQL: Introduction – Dynamic Statements – Retrieval Operations – Built in Functions –
DDL & DML Commands – Condition Based Queries. SQL Fundamentals: Integrity –
II Triggers – Security – Advanced SQL Features – Dynamic & Embedded SQL 15

PROGRAM 1:

1. Create the Project table with the following fields.

Field Name data type width Constraint Description
projno number 5 Primary key Project Number
location character 20 Project Location
custname character 20 Customer Name
Year number 4 Project Year
2. Create the Employee table with the following fields.

Field Name data type width Constraint Description

empno number 5 Primary key Employee Number
empname character 20 Employee Name
deptno number 5 Foreign key Department Number
III Project 15
projno number 5 Foreign key
Number
Employee
Salary number 8,2
Salary
3. Insert the following data into the tables:

Project Table
PROJNO LOCATION CUSTNAME Year
Chennai Vimal 2005
Coimbatore Vijay 2006
Salem Ramesh 2005
Chennai Ravi 2005
Chennai Suresh 2006
Salem Murali 2005

Employee Table

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4. Perform the following queries:

a) Increase the salary of the employees working in department number 10 by 15%.
b) Find the employee number and names of employees who get the salary in the range
20000 and 30000.
c) Find the information about the employees whose name starts with the letter ‘r’.
d) Find the employee names and salary for employees who work in ‘production’
department.
e) Find the details of the employee who gets the maximum salary.
f) Find the department number of all departments which has more than 2 employees
working in it.
PROGRAM 2:
1.
1. CREATE the table WAREHOUSES with the following fields.
Field Name data type width Constraint
Code Char 15 Primary
Key
Location Char 15 Not Null
Capacity varchar 15 Not Null

2. CREATE the table BOXES with the following fields.

Field Name data type width Constraint

BCode Char 15
Contents Char 15 Not Null
Value varchar 10 Not Null
Warehouse Char Foreign Key(Primary
Key)

3. Perform the following queries.

a) Modify B Code as a Not null in “BOXES” table.
b). In Boxes table Code must be greater than 100 how to evaluate the condition?
c). Insert the value to WAREHOUSES table & Boxes table:

d. Boxes table “contents” contains many duplicate values within it. Retrieve the value
without any duplication.
e. Find the values between 3 and 8 and show the results and Use all Aggregate function
in boxes table (Use Value field)
f. Retrieve the warehouse code along with the average value of the boxes in each

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Annexure No.41A, SCAA date: 18.05.2023
warehouse.

PROGRAM 3:
1. Create the table Pieces with the following fields.
FIELD NAME DATATYPE WIDTH CONSTRAINT DESCRIPTION
Code Integer 6 Primary key Piece code
Name Character 25 Not null
Color Character 10 White or black

2. Create the table providers with the following fields.

FIELD NAME DATATYPE WIDTH CONSTRAINT DESCRIPTION
Code Character 8 Primary key Providers code
Name Character 25 Not null
State Character 15 Fill it with Tamil Nadu
Phoneno Number 10 Value must be 10

3. Create the table provides with the following fields.

FIELD DATATYPE WIDTH CONSTRAINT DESCRIPTION
NAME
Piece Integer 6 Primary key, Foreign Piececode
key
Provider Character 6 Primary key, Foreign Providers code
key
Price Numeric 8,2 Price of the piece
Qty Numeric 5 Not null Number of
pieces

4.Perform the following queries:

a) Insert the following records into all tables:
Code Name Color
1 Sprocket White
IV 2 Screw Black 15
3 Nut White
4 Bolt Black

Piece Provider Price Qty

1 HAL 10 5
1 RBT 15 7
2 HAL 20 5
2 RBT 15 8
2 TNBC 14 10
3 RBT 50 1
3 TNBC 45 5

Code Name State Phoneno

HAL Clarke Enterprises Tamil nadu 6543980987
RBT Susan Calvin corp. Tamil nadu 9756437206
TNBC Skellington supplies Tamil nadu 9875438790

b. Obtain the names of all providers who supply piece 1.

c. Obtain the name of piece and price from all provides where piece equals to 2.
d. display the details of pieces whose price is in the range of 10 to 50(both values
included).
e. display name and price of the piece in descending order.
f. Select the name of pieces provided by provider with code "HAL".

PROGRAM 4:
1. CREATE the table MANUFACTURERS with the following fields.
Field data width Constraint Description
Name type

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Code Integer - Primary Manufacturers
key code
Name character 20 Not nullWd Name of
Manufacturers

2. Create the Products table with the following fields.

Field Name data type Constraint Description
Primary
Code Integer Product code
key
Name of the
Name character Not null
products
Price Real Not null Product price
Foreign Manufacturer
Manufacturer Integer
key code

2. Insert the following record

into the tables

4.Perform the following queries

a. Select the name and price in cents (i.e., the price must be
multiplied by 100).
b. Select the name and price of all products with a price larger than or equal to $180,
and sort first by price (in descending order), and then by name (in ascending order).
c. Select all the data from the products, including all the data for each product's
manufacturer.
d. Select the average price of each manufacturer's products, showing the
manufacturer's name.
e. Select the names of manufacturer whose products have an average price larger than
or equal to $150.
f. Select the name and price of the cheapest product.
PROGRAM 5:
1. Create the department table as follows

V 15

2. Create Employee tables as follows

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3. Insert data to the tables as follows:

4. Perform the following queries:

a. Add ‘course name’ column to the department’s table and course name must be ‘bca’
(if not given).
b.Add salary column to employees table and the salary between 10000 and 25000.
c.Additionally, add phone no column to employee table and make sure the number
should be unique.
d.Select all the data of employees that work in department 14.
e.Select all the data of employees whose last name begins with an "S".
F.Select the sum of all the departments' budgets.

PROGRAM 6:

1. CREATE the table MOVIES with the following fields.

Field Name Data Type Width Constraint
Code Integer 10 Primary key
Title Varchar 30 Not null
Rating Varchar 30

2. CREATE the table MOVIETHEATERS with the following fields.

Field Name Data Type Width Constraint
Code Integer 10 Not Null, Foreign key
Name Varchar 30 Not Null
Movie Integer 20

3. Insert the following values to the created tables.

Movies Table

Movie theaters Table

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Annexure No.41A, SCAA date: 18.05.2023

4. Perform the following queries:

a) Add a new field location to the table Movies theaters.
b) Modify the movie theaters table to set the location column to ‘CBE’ if not given.
c) Insert a new record to table movies.
d) Remove a record from movies table where rating is A and code is 10
e) Set the rating of all unrated movies to "G".
f) Remove movie theaters projecting movies rated "NC-17".
TOTAL 75
CO Course Outcomes
CO1 Recalling various concepts relating to data base management systems
CO2 Illustrate various models of relational data base systems
CO3 Applying SQL DDL commands
CO4 Analysing various SQL DML commands
CO5 Apply the concepts of advanced SQL features
Textbooks
“Database System Concepts”, 6th Edition by Abraham Silberschatz, Henry F. Korth, S.
1
Sudarshan, McGraw-Hill.
2 “Fundamentals of Database Systems”, 7th Edition by R. Elmasri and S. Navathe, Pearson
3 “An introduction to Database Systems”, C J Date, Pearson.
Reference Books
1 “Modern Database Management”, Hoffer , Ramesh, Topi, Pearson
“Principles of Database and Knowledge – Base Systems”, Vol 1 by J. D. Ullman, Computer
2
Science Press
An Introduction to Database Systems – C.J.Date – Addision – Wesley Publications – Seventh
3
Edition 2000.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.youtube.com/watch?v=T7AxM7Vqvaw
https://www.youtube.com/watch?v=kBdlM6hNDAE&list=PLxCzCOWd7aiFAN6I8CuViBu
2
CdJgiOkT2Y
https://www.youtube.com/watch?v=wjfeGxqAQOY&list=PLrjkTql3jnm-
3
CLxHftqLgkrZbM8fUt0vn

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 2 3 2 2 2 2 2 2 2 2
2
CO2 3 2 3 2 2 2 2 2 2 2

CO3 3 2 3 2 2 2 2 2 2 2 2
CO4 3 2 3 2 2 2 2 2 2 2 2
CO5 3 2 3 2 2 2 2 2 2 2 2
TOTAL 15 10 15 10 10 10 10 10 10 10 10
AVERAGE 3 2 3 2 2 2 2 2 2 2 2

3 – Strong, 2- Medium, 1- Low

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Annexure No.41A, SCAA date: 18.05.2023
FIRST YEAR – SEMESTER – II
Allied A: Paper II - Business Law

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Allied
5 4 5 25 75 100
A
Learning Objectives
LO1 To know the nature and objectives of Mercantile law
LO2 To understand the essentials of valid contract
LO3 To gain knowledge on performance contracts
LO4 To define the concepts of Bailment and pledge
LO5 To understand the essentials of contract of sale
Prerequisites: Should have studied Commerce in XII Std.
Unit Contents No. of Hours
Introduction
An introduction – Definition – Objectives of Law - Law: Meaning and
I 15
its Significance, Mercantile Law: Meaning, Definition, Nature,
Objectives, Sources, Problems of Mercantile Law
Elements of Contract
Indian Contract Act 1872: Definition of Contract, Essentials of Valid
II Contract, Classification of Contract, Offer and Acceptance – 15
Consideration – Capacity of Contract – Free Consent - Legality of
Object – Contingent Contracts – Void Contract
Performance Contract
Meaning of Performance, Offer to Perform, Devolution of Joint
III liabilities & Rights, Time and Place of Performance, Reciprocal 15
Promises, Assignment of Contracts - Remedies for Breach of contract -
Termination and Discharge of Contract - Quasi Contract
Contract of Indemnity and Guarantee
Contract of Indemnity and Contract of Guarantee - Extent of Surety’s
Liability, Kinds of Guarantee, Rights of Surety, Discharge of Surety –
IV Bailment and Pledge – Bailment – Concept – Essentials and Kind - 15
Classification of Bailment’s, Duties and Rights of Bailor and Bailee –
Law of Pledge – Meaning – Essentials of Valid Pledge, Pledge and
Lien, Rights of Pawner and Pawnee.
Sale of Goods Act 1930:
Definition of Contract of Sale – Formation - Essentials of Contract of
V Sale - Conditions and Warranties - Transfer of Property – Contracts 15
involving Sea Routes - Sale by Non-owners - Rights and duties of buyer
- Rights of an Unpaid Seller

TOTAL 75

CO Course Outcome

CO1 Explain the Objectives and significance of Mercantile law

CO2 Understand the clauses and exceptions of Indian Contract Act.
CO3 Explain concepts on performance, breach and discharge of contract.
CO4 Outline the contract of indemnity and guarantee
CO5 Explain the various provisions of Sale of Goods Act 1930
Textbooks
1 N.D. Kapoor , Business Laws- Sultan Chand andSons, New Delhi.

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Annexure No.41A, SCAA date: 18.05.2023
2 R.S.N. Pillai – Business Law, S.Chand, New Delhi.
3 M C Kuchhal & Vivek Kuchhal, Business law, S Chand Publishing, New Delhi
4 M.V. Dhandapani, Business Laws, Sultan Chand andSons, New Delhi.
5 Shusma Aurora, Business Law,Taxmann, New Delhi.
Reference Books
1 Preethi Agarwal, Business Law, CA foundation study material, Chennai.
2 Business Law by Saravanavel, Sumathi, Anu, Himalaya Publications, Mumbai.
3 Kavya and Vidhyasagar, Business Law, Nithya publication, New Delhi.
4 D.Geet, Business Law Nirali Prakashan Publication, Pune.
5 M.R. Sreenivasan , Business Laws, Margham Publications, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 www.cramerz.comwww.digitalbusinesslawgroup.com
2 http://swcu.libguides.com/buslaw
3 http://libguides.slu.edu/businesslaw
MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC
OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 2 3 2 2 2 2 2 2 2
3 3
CO2 3 2 2 2 2 2 2 2 2

CO3 3 2 2 3 2 2 2 2 2 2 2

CO4 3 2 3 3 2 2 2 2 2 2 2

CO5 3 2 3 3 2 2 2 2 2 2 2

TOTAL 15 10 13 15 10 10 10 10 10 10 10

AVERAGE 3 2 2.6 3 2 2 2 2 2 2 2
3 - Strong, 2 - Medium , 1- Low

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B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023

Third
Semester

Page 22 of 83
 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
SECOND YEAR – SEMESTER – III
Core Paper V - Corporate Accounting I

L T P S Credits Inst. Marks

Category

Hours
CIA External Total

Core V 6 4 6 25 75 100

Learning Objectives
LO1 To understand about the pro-rata allotment
LO2 To know the provisions of companies Act under Redemption of Preference shares and debentures
LO3 To learn the form and contents of Financial statements as per Schedule III of Companies Act 2013
LO4 To examine the factors affecting goodwill of a company
LO5 To identify the Significance of International financial reporting standard (IFRS)
Prerequisite: Should have studied Financial Accounting in I Year
Unit Contents No. of Hours
Issue of Shares
Issue of Shares - Forfeiture - Reissue – Pro-rata Allotment – Right Issue – Bonus 18
I
Issue - Underwriting of Shares and Debentures – Underwriting Commission -
Types of Underwriting.
Redemption of Preference Shares & Debentures
Redemption of Preference Shares–Provisions of Companies Act– Capital
II Redemption Reserve – Minimum Fresh Issue – Redemption at Premium. 18
Debentures: Issue and Redemption – Meaning – Methods – In One Lot – in
Instalment – Purchase in the Open Market includes Ex Interest and Cum Interest -
Sinking Fund Investment Method.
Final Accounts
Introduction – Final Accounts – Form and Contents of Financial Statements as Per
III Schedule III of Companies Act 2013 – Part I Form of Balance Sheet – Part II Form 18
of Statement of Profit and Loss – Ascertaining Profit for Managerial Remuneration.
Profit Prior to Incorporation.
Valuation of Goodwill & Shares
IV Valuation of Goodwill and Shares - Factors Affecting Goodwill - Methods of 18
Valuation - Acquisition of Business.
Indian Accounting Standards
International Financial Reporting Standard (IFRS)–Meaning and its Applicability
in India - Indian Accounting Standards – Meaning – Objectives – Significance –
Accounting Standards in India – Procedures for Formulation of Standards – Ind
V AS – 1 Presentation of Financial Statement, Ind AS – 2 Valuation of Inventories, 18
Ind AS – 7 Cash Flow Statement, Ind AS – 8 Accounting Policies, Changes in
Accounting Estimate and Errors, Ind AS 12 Income Tax Indi AS – 16, Property
Equipment Ind AS – 103, Business Combinations Ind AS 110, Consolidated
Financial Statement.
TOTAL 90
THEORY 20% & PROBLEMS 80%
CO Course Outcomes
CO1 To understand the provisions for underwriting commission

CO2 To examine the provisions of issue and redemption of preferences shares and debentures
CO3 To illustrate part I and part II forms
CO4 To value shares and goodwill
CO5 To analyze IND AS 7, 12,16
Textbooks
1 S.P. Jain and N.L. Narang, Advanced Accounting Vol I, Kalyani Publication, New Delhi.

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Annexure No.41A, SCAA date: 18.05.2023
2 R.L. Gupta and M.Radhaswamy, Advanced Accounts Vol I, Sultan Chand, New Delhi.
3 B.Raman, Corporate Accounting, Taxmann, New Delhi.
4 Shukla, Grewal and Gupta- Advanced Accounts VolI,S.Chand, New Delhi.
5 M.C.Shukla, Advanced accounting Vol I, S.Chand, New Delhi.
Reference Books
1 T.S.Reddy, A.Murthy – Corporate Accounting- Margham Publication, Chennai.
2 D.S.Rawat&NozerShroff,Students Guide To Accounting Standards ,Taxmann, New Delhi
3 Prof.Mukeshbramhbutt, Devi,CorporateAccountingI, AhilyaPublication, Madhya Pradesh
4 Anil kumar, Rajesh kumar, Corporate accounting I, Himalaya Publishing house, Mumbai.
5 Prasanth Athma, Corporate Accounting I, Himalaya Publishing house, Mumbai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.tickertape.in/blog/issue-of-shares/
2 https://www.taxmann.com/bookstore/bookshop/bookfiles/chapter12valuationofgoodwillandshares.pdf
3 https://www.mca.gov.in/content/mca/global/en/acts-rules/ebooks/accounting-standards.html
MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC
OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 2 2 3 2 2
3 2
CO2 3 2 3 2 2 2 2 2 2

CO3 3 2 3 2 3 2 2 2 3 2 2

CO4 3 1 3 2 3 2 2 2 3 2 2

CO5 3 3 3 2 3 2 2 2 3 2 2

TOTAL 15 11 15 10 13 10 10 10 15 10 10

AVERAGE 3 2.2 3 2 2.6 2 2 2 3 2 2

3 - Strong, 2 - Medium , 1- Low

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 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
SECOND YEAR – SEMESTER – III
Core Paper VI - Visual Basic (Practical)
Category Marks

L T P S Credits Inst. Hours

CIA External Total

Core Paper
2 4 4 6 25 75 100
VI
Learning Objectives
LO1 To conceptualize the working of visual basic
LO2 To provide knowledge about various controls used in visual basic
LO3 To apply the concepts of controls in visual basic
LO4 To utilize the concepts of controls structure, arrays and functions
LO5 To make use of concepts for built in functions, string & numeric functions, menu editor
Prerequisite: Should have studied Commerce in XII Std.
Unit Contents No. of
Hours
VB Fundamentals: Integrated Development Environment (IDE) – Customizing a Form –
Steps in VB Programming – Anatomy of a Form – Code Window – Variables – Data
I 18
types – Constant – Strings – Numbers – The Comment & End Statements - Tool Box –
Controls – Creating Controls & its Properties.
Navigating Between Controls: Command Button – Picture Box – Label Box – Option
Button – Text Box – Check Box – List & Combo Box - Control Arrays – LOOPS & its
Types – Making Decisions – Select Case – Nested if then – GOTO Statement – Built in
Functions – String – Numeric – Date & Time Functions – Financial Functions.
II 18
Functions & Procedures: Function Procedures & Sub Procedures – Grids – Flex Grid –
DB Grid – Rich Text Box – Progress Bar – Status Bar – Frame Controls – Image Objects
– Timer – Scroll Bar – Active X Controls – Tree View Control – List View Control –
Common Dialog Controls & File System Controls(Drive, Dirlist, File list Box).
➢ Develop a VB program using Text box and label box
➢ Develop a VB program using List and Combo box
III 18
➢ Develop a VB program using Check box and option button
➢ Develop a VB program using Select case
➢ Develop a VB program using Control structure
IV ➢ Develop a VB program using Arrays 18
➢ Develop a VB program using Financial function
➢ Develop a VB program using Built in Functions
➢ Develop a VB program using String and numeric functions
V 18
➢ Develop a VB program using Menu editor
➢ Develop a VB program using Grids box
TOTAL
90
CO Course Outcomes
CO1 Recall working in visual basics

CO2 Comparing various kind of variables in visual basics

CO3 Applying control in visual basic
CO4 Analyzing work with functions, array
CO5 Apply the concepts of various string and numeric functions
Textbooks
1 Mohammed Azam, Programming with Visual Basic 6.0.– IKAS publishing house (P) Ltd.
Gary Cornell, “Visual Basic 6 from the Ground up”, First Edition, 1999, Tata McGraw-
2
Hill.
3 Steven Holzner, “Visual Basic 6 Black Book”, Second Edition, 1999,Oreilly.
Reference Books

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 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
1 Noel Jerke, “Visual Basic 6 (The Complete Reference)”, Second Edition, 1999, Tata McGraw-Hill.
2 Overland Brian, “Visual Basic 6 in Plain English”, Third Edition, 1999, John Wiley
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 www.tutorialspoint.com/listtutorials/visual-basic
https://www.google.co.in/books/edition/Beginning_Visual_Basic_2015/Ax4FCAAAQBAJ?hl
2
=en&gbpv=1&dq=Visual%20basic&pg=PR1&printsec=frontcover
https://www.google.co.in/books/edition/Visual_Basic_6_Programming_Black_Book_Wi/a5iIRTh
3
V0RoC?hl=en

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 2 2 2 3 2

3 2
CO2 3 2 3 2 3 2 2 2 2

CO3 3 2 3 2 3 2 2 2 2 3 2

CO4 3 2 3 2 2 2 2 2 2 3 2

CO5 3 2 3 2 2 2 2 2 2 3 2

TOTAL 15 10 15 10 12 10 10 10 10 15 10

AVERAGE 3 2 3 2 2.4 2 2 2 2 3 2

3 - Strong, 2 - Medium , 1- Low

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 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023

SECOND YEAR – SEMESTER – III

Allied B: Paper I - Business Communication

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Allied B 5 3 5 25 75 100

Learning Objectives
LO1 To enable the students to know about the principles, objectives and importance of
communication in commerce and trade.
LO2 To develop the students to understand about trade enquiries
LO3 To make the students aware about various types of business correspondence.
LO4 To develop the students to write business reports.
LO5 To enable the learners to update with various types of interview
Prerequisites: Should have studied Commerce in XII Std.
Unit Contents No. of Hours
Introduction to Business Communication
Definition – Meaning – Importance of Effective Communication – Modern
I Communication Methods – Barriers to Communication – E-Communication 15
- Business Letters: Need - Functions – Essentials of Effective Business
Letters – Layout
Trade Enquiries
Trade Enquiries – Orders and their Execution – Credit and Status Enquiries
II 15
– Complaints and Adjustments – Collection Letters – Sales Letters –
Circular Letters
Banking Correspondence
Banking Correspondence – Types – Structure of Banking Correspondence –
Elements of a Good Banking Correspondence – Insurance – Meaning and
III Types – Insurance Correspondence – Difference between Life and General 15
Insurance – Meaning of Fire Insurance – Kinds – Correspondence Relating
to Marine Insurance – Agency Correspondence – Introduction – Kinds –
Stages of Agent Correspondence – Terms of Agency Correspondence
Secretarial Correspondence
Company Secretarial Correspondence – Introduction – Duties of Secretary –
IV Classification of Secretarial Correspondence – Specimen letters – Agenda 15
and Minutes of Report writing – Introduction – Types of Reports –
Preparation of Report Writing
Application Letters
V Application Letters – Preparation of Resume – Interview: Meaning – 15
Objectives and Techniques of Various Types of Interviews – Public Speech
– Characteristics of a Good Speech
TOTAL 75
CO Course Outcomes
CO1 Acquire the basic concept of business communication.

CO2 Exposed to effective business letter

CO3 Paraphrase the concept of various correspondences.

CO4 Prepare Secretarial Correspondence like agenda, minutes and various business reports.
CO5 Acquire the skill of preparing an effective resume
Textbooks
Rajendra Pal & J.S. Korlahalli, Essentials of Business Communication-Sultan Chand & Sons-
1
New Delhi.
2 Gupta and Jain, Business Communication,Sahityabahvan publication, New Delhi.

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 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
3 K.P.Singha, Business Communication, Taxmann, New Delhi.
R. S. N. Pillai and Bhagavathi. S, Commercial Correspondence, Chand Publications, New
4
Delhi.
M. S. Ramesh and R. Pattenshetty, Effective Business English and Correspondence, S. Chand
5
& Co, Publishers, New Delhi.
Reference Books

1 V.K.Jain and Om Prakash, Business communication, S.Chand, New Delhi.

2 RithikaMotwani, Business communication, Taxmann, New Delhi.

3 Shirley Taylor, Communication for Business-Pearson Publications-New Delhi.

Bovee, Thill, Schatzman, Business Communication Today-Pearson Education, Private Ltd-
4
NewDelhi.
5 Penrose, Rasbery, Myers, Advanced Business Communication, Bangalore.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://accountingseekho.com/
2 https://www.testpreptraining.com/business-communications-practice-exam-questions
3 https://bachelors.online.nmims.edu/degree-programs

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 3 2 3 2 2 2 2 2 2 2

CO2 3 3 2 3 2 2 2 3 2 2 2

CO3 3 3 2 3 2 2 2 2 2 2 2

CO4 3 3 2 3 2 2 2 2 2 2 2

CO5 3 3 2 3 2 2 2 2 2 2 2

TOTAL 15 15 15 15 10 10 10 11 10 10 10

AVERAGE 3 3 3 3 2 2 2 2.2 2 2 2

3 - Strong, 2 - Medium , 1- Low

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 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
SECOND YEAR – SEMESTER – III

SEC: ACTUARIAL STATISTICS-I

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Allied B 3 2 3 25 25 50@

Learning Objectives
LO1 To enable the students to understand the sound and gain knowledge in financial line insurance
and life products
LO2 To develop the students to understand about redemption of loans
LO3 To make the students aware about various types of mortality table.
LO4 To develop the students to write about principles of insurance.
LO5 To enable the learners to update with various types of premium for assurance and annuity plans
Prerequisites: Should have studied Commerce in XII Std.
Unit Contents No. of Hours
Simple and compound interest –Present value and accumulated value at fixed
rate/varying rate of interest –Effective rate of interest corresponding to a
I nominal and effective rate –simple problems- Annuity – Classifications of 9
annuities – Present and accumulated values of annuities – Immediate annuity
due and deferred annuity
Redemption of loans – Redemption of loans by installments payable times in a
year Interest being p.a. effective. Role of Exponential probability distribution in
II 9
general insurance - Vital Statistics – meaning and uses of vital statistics –
Measures of mortality (Basic concepts)
Mortality Table – Columns of a mortality table – Completing an incomplete
III mortality table and uses of mortality table – Expectation of life – Computing 9
probabilities of survival and death using mortality tables
Principles of insurances - Types of assurance: Temporary assurance, pure
endowment, Endowment assurance and whole life assurance –Expression for
IV 9
present value of assurance benefits under-Temporary assurance, pure
Endowment assurance and whole life assurance – Simple problems.
Net premium for assurance and annuity plans: Natural premium – Level annual
premium-Mathematical expression for level annual premium under temporary
V assurance, pure Endowment assurance and whole life assurance-Simple 9
problems involving the calculation of level annual premium / net annual
premium under the four types of plan only.
TOTAL 45
CO Course Outcomes
CO1 Acquire the basic concept of financial line insurance and life products.

CO2 Exposed to redemption of loans

CO3 Paraphrase the concept of various mortality table. .

CO4 Prepare about principles of insurance.

CO5 Acquire the skill of premium for assurance and annuity plans
Textbooks
Mathematical basis of Life Assurance (IC-81) Published by Insurance Institute of India,
1
Bombay.
Gupta, S.C. and Kapoor, V.K. (1999) Fundamentals of Applied Statistics (3 rd Edition), Sultan
2
Chand & Co., New Delhi, (for Unit III only).
Frenk Ayres.,J.R(1993), Theory and problems of Mathematics Fiance, Schaum’s Outline
3
Seeries,McGraw-Hill book Company,Singapore
Mathematical and Statistical Methods for Actuarial Sciences and Finance, Cira Perna, Claudio
4 Pizzi, Manfred Gilli, Marco Corazza, Marilena Sibillo, Springer International Publishing,
December 2021

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Annexure No.41A, SCAA date: 18.05.2023
Reference Books
Shaillaja R Deshmuk (2009),Actuarial Statistics and Introduction using R, University Press,
1
India.
2 M N. Mishra and S.B. Mishra, Insurance Principles and practice, S.Chand & Co, New Delhi.
Financial and Actuarial Statistics An Introduction, Second Edition, By Dale S. Borowiak,
3
Arnold F. Shapiro · November 2013 , CRC Press
Some Recent Researches in the Theory of Statistics and Actuarial Science, J. F. Steffensen,
4
Cambridge University Press, February 2016
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://youtu.be/-C1R_MhlAtw
2
3

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 3 2 3 2 2 2 2 2 2 2

CO2 3 3 2 3 2 2 2 3 2 2 2

CO3 3 3 2 3 2 2 2 2 2 2 2

CO4 3 3 2 3 2 2 2 2 2 2 2

CO5 3 3 2 3 2 2 2 2 2 2 2

TOTAL 15 15 15 15 10 10 10 11 10 10 10

AVERAGE 3 3 3 3 2 2 2 2.2 2 2 2

3 - Strong, 2 - Medium , 1- Low

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B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023

Fourth
Semester

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 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
SECOND YEAR – SEMESTER – IV

Core Paper VII - Corporate Accounting II

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Core
6 4 6 25 75 100
VII
Learning Objectives
LO1 To know the types of amalgamation
LO2 To gain an understanding about reconstruction
LO3 To know Final statements of banking companies
LO4 To understand the legal requirements of financial accounts
LO5 To have an insight on modes of winding up of a company
Prerequisite: Should have studied Financial Accounting in I Year
Unit Contents No. of Hours
Amalgamation, Absorption & External Reconstruction
Amalgamation, Absorption and External Reconstruction - Purchase
I Consideration - Lump sum Method, Net Assets Method, Net Payment 18
Method, Intrinsic Value Method - Types of Amalgamation (Excluding
Inter-Company Holdings).
Alteration of Share Capital – & Internal Reconstruction
Alteration of Share Capital – Modes of Alteration - Internal Reconstruction
II 18
– Conversion of Stock – Increase and Decrease of Capital – Reserve
Liability.
Accounting of Banking Companies
Final Statements of Banking Companies (As Per New Provisions) - Non-
III 18
Performing Assets - Rebate on Bills Discounted- Profit and Loss a/c -
Balance Sheet as Per Banking Regulation Act 1949.
Consolidated Financial Statements
Introduction-Holding & Subsidiary Company-Legal Requirements Relating
IV 18
to Presentation of Accounts -Preparation of Consolidated Balance Sheet
(Excluding Inter-Company Holdings).
Liquidation of Companies
Meaning-Modes of Winding Up – Preparation of Statement of Affairs and
V 18
Deficiency Accounts - Order of Payment – Liquidators Remuneration-
Liquidator’s Final Statement of Accounts.
TOTAL 90
THEORY 20% & PROBLEMS 80%
CO Course Outcomes
Understand the accounting treatment of amalgamation, absorption and external
CO1
reconstruction
CO2 Apply and alter the share capital and internal reconstruction
CO3 Do the accounting procedure of non-performing assets
CO4 Give the consolidated accounts of holding companies
CO5 Prepare liquidator’s final statements
Textbooks
1 S.P.Jain and K.L Narang. Advanced Accountancy, Kalyani Publishers, New Delhi.
Dr.K.S.Ramanand, Dr.M.A.Arulanandam , Advanced Accountancy, Vol. II, Himalaya Publishing
2
house, Mumbai.
3 R.L.Gupta and M.Radhasamy, Advanced Accounts, Sultan Chand, New Delhi.
4 M.C.Shukla and T.S.Grewal, Advanced Accounts Vol2 S Chand & Sons, New Delhi.
5 T.S.Reddy and A.Murthy, Corporate Accounting II, Margham Publishers, Chennai
Reference Books

Page 32 of 83
 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
1 B.Raman, Corporate Accounting, Taxmann, New Delhi
2 M.C.Shukla, Advanced Accounting,S.Chand, New Delhi
3 Prof.MukeshBramhbutt, Devi Ahilya publication, Madhya Pradesh
Anil kumar, Rajesh kumar, Advanced Corporate Accounting, Himalaya Publishing house,
4
Mumbai.
5 PrasanthAthma, Corporate Accounting, Himalaya Publishing house, Mumbai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://www.accountingnotes.net/amalgamation/amalgamation-absorption-and-reconstruction-
1
accounting/12670
2 https://www.slideshare.net/debchat123/accounts-of-banking-companies
3 https://www.accountingnotes.net/liquidation/liquidation-of-companies-accounting/12862

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 3 2 3 2 2

CO2 3 2 3 2 3 2 3 2 3 2 2

CO3 3 2 3 2 3 2 3 2 3 2 2

CO4 3 2 3 2 2 2 3 2 3 2 2

CO5 3 2 3 2 2 2 3 2 3 2 2

TOTAL 15 10 15 10 12 10 15 10 15 10 10

AVERAGE 3 2 3 2 2.4 2 3 2 3 2 2

3 - Strong, 2 - Medium , 1- Low

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 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
SECOND YEAR – SEMESTER - IV

CORE PAPER VIII: OBJECT ORIENTED PROGRAMMING USING C++(Theory)

Marks
Category

Inst.

External
L T P S Credits

Total
Hours

CIA
Core VIII 5 4 5 25 75 100

Learning Objectives
LO1 To understand the object technology
LO2 To impart the information on codes and arrays
LO3 To enhance the user functions
LO4 To analyse the classes and objects
LO5 To Enhance reusability features using the concept inheritance
Prerequisite: Should have studied Commerce in XII Std.
Unit Contents No. of Hours
Introduction to Object Technology: Object Oriented Programming Concepts–
OOP Benefits and OOP applications. Elementary C++ Programming: Keywords-
I 15
Variables- Constants/ Literals - Operators- Fundamental Data Types -
Expressions- General Format of a C++ program.
Conditional/Decision Making Statements: if, if-else, else-if ladder nested if and
II switch Statements. Loop Statements: while, do-while, for loop. Jump Statements: 15
break, continue, go to statements -Arrays.
User-Defined Functions: Function Prototyping – Function call - Parameters
III Passing methods- Inline Functions - Function Overloading - Function Overriding– 15
Strings.
Classes and Objects: -Declaring class and objects -Member Functions-Friend
Functions-Passing object to function – Returning object from function.
IV 15
Constructors: Features of constructors – Types of Constructors. Destructors:
Features of Destructor.
Inheritance: Single Inheritance - Multilevel inheritance - Multiple Inheritance -
V Hierarchical Inheritance - Hybrid Inheritance – Polymorphism. 15

TOTAL 75

CO Course Outcomes

CO1 Recall the basics of Building any programming language

CO2 Explain about Arrays with illustration

CO3 Analyse the benefits of using Friend Function•

CO4 Develop programs for overloading Unary and Binary Operators

CO5 Access the memory Address of any variable using pointers

Textbooks

1 E.Balaguruswamy, “Object Oriented Programming in C++”, Sixth Edition, 2012,TMH

2 H. Schildt, “The Complete Reference C++”, Fourth Edition, 2002, TMH

3 KanetkarY,” Let us C++”, Third Edition, 1999, BPB Publishers.

Reference Books

Page 34 of 83
 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
1 John R Hubbard, “Programming with C++”, Third Edition, 2009, TMH.

2 Grady Booch, "Object Oriented Analysis and Design", Addison Wesley

3 James RumboughEtal, "Object Oriented Modelling and Design "

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 http://en.highscore.de/cpp/boost/

2 http://bookboon.com/en/structural-programming-with-c-plus-plus-ebook

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 3 2 3 3 3 2 2

CO2 3 2 2 2 2 2 2 2 3 2 3

CO3 3 3 3 2 3 2 3 3 3 2 2

CO4 3 2 2 2 2 2 2 2 3 2 2

CO5 3 3 3 2 3 2 3 3 3 2 3

TOTAL 15 12 13 10 13 10 13 13 15 10 12

AVERAGE 3 2.2 2.6 2 2.6 2 2.6 2.6 3 2 2.4

3 - Strong, 2 - Medium, 1- Low

Page 35 of 83
 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
SECOND YEAR – SEMESTER – IV

ALLIED B: PAPER II: HUMAN RESOURCE MANAGEMENT

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

Allied B 4 3 4 20 55 75

Learning Objectives

C1 To understand aspects relating to Human resource management

C2 To know strategies relating to Human Resource management

C3 To be acquainted with Industrial Relations Policy.

C4 To learn about organisation culture

C5 To assimilate knowledge on employee welfare.

Prerequisite: Should have studied Commerce in XII Std.

Unit Contents No. of
Hours

Introduction to HRM
Definition of HRM, Objectives – Importance – Nature- Scope, Role and
Qualities of a HR Manager - Human Resource Planning - Meaning,
I Definition, Importance, Factors Affecting HRP, Process Involved in 12
Human Resource Planning. Human Resource Information System
(HRIS) - Job Analysis, Need for Job Analysis, Steps in Job Analysis, Job
Description and Specification.
Strategic HRM
Definition of Strategy, Strategic Human Resource Management (SHRM),
Importance of SHRM, Difference between Traditional and Strategic
II Human Resource Management, “Best Fit” Approach Vs. Best Practices 12
of SHRM, Role of HR Strategy &Practices in National, Sectorial and
Organizational Context, Investment Perspective of SHRM, Porter’s 5 Ps
Model.
Industrial Relations
Introduction to Industrial Relations - Employee Grievances Concept,
III 12
Causes & Grievance Redressal Mechanism Discipline- Concept,
Aspects of Discipline &Disciplinary Procedure - Trade Unions Act
1926 - Industrial Disputes Act 1947.
Organizational Development Collective Bargaining
IV Organisation Climate – Organization Change – Organizational 12
Development: Definition, Meaning of Organizational Development. -
Collective Bargaining- Essentials of Effective Collective Bargaining
Employee welfare
Employee Welfare: Meaning, Objectives, Philosophy, Scope,
V 12
Limitations, Types of Employee Welfare, Statutory and Non-Statutory
Welfare Measures, and Labour Welfare Theories- Social Security,
Health, Retirement &Other Benefits.
TOTAL 60

CO Course Outcomes

CO1 Remember and recall concepts of Human resource management

CO2 Choose appropriate strategies for human resource management

CO3 Compare and contrast various industrial relations policy.

CO4 Determine appropriate organisation culture.

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Annexure No.41A, SCAA date: 18.05.2023
CO5 Formulate strategies for employee welfare.
Textbooks

1 Ashwathappa, Human Resource Management, Tata McGraw-Hill Education, Noida.

Mamoria, C.B. and Gaonkar, S.V, Personnel Management, Himalaya Publishing

2
House, Mumbai.

Sunil Lalla and Neha Shukla, Human Resource Management, Nirali Prakashan
3
Publishers, Pune.

P.Subba Rao, Personnel and Human Resource Management, Himalaya Publishing

4
House, Mumbai.

Reference Books

L.M. Prasad, Human Resource Management, Sultan and Chand sons Publications,
1
New Delhi.

2 DeCenzo, D.A. and Robbins, S.P Human Resource Management, Wiley, India.

Dr.K.Sundar and Dr.J. Srinivasan, Human Resource Development, Margham

3
Publications, Chennai.

4 Jane Weightman, Human Resource Management, VMP Publishers, Mumbai.

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://hr.university/shrm/strategic-human-resource-management/

2 https://www.investopedia.com/terms/c/collective-bargaining.asp

https://www.yourarticlelibrary.com/human-resource-management-2/employee-
3
welfare/employee-welfare/99778

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3
CO1 3 2 3 2 3 2 3 3 3 2 2
CO2 3 2 2 2 2 2 2 2 3 2 3
CO3 3 3 3 2 3 2 3 3 3 2 2
CO4 3 2 2 2 2 2 2 2 3 2 2
CO5 3 3 3 2 3 2 3 3 3 2 3
TOTAL 15 12 13 10 13 10 13 13 15 10 12
AVERAGE 3 2.2 2.6 2 2.6 2 2.6 2.6 3 2 2.2

3 – Strong, 2- Medium, 1- Low

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 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
SECOND YEAR – SEMESTER – IV

SBS– 2: COMPUTER APPLICATIONS: C++( PRACTICAL)

Subject Inst. Marks

L T P S Credits
Code Hours CIA External Total

Skill Based
2 2 2 25 25 50
Subject

Learning Objectives

LO 1 To understand the program by applying the concept of OOPs.

LO 2 To remember the reusability of C++ program by applying the concept of Inheritance
and Polymorphism.
LO 3 To apply the data files operation technique and solve the given problems in a practical
manner.
LO 4 To understand the program by applying the concept of OOPs

LO 5 To apply the data file operation technique and evaluate the program in a practical
manner

Prerequisites: Should have studied Commerce in XII

UNIT Contents No. of

Hours

OOPS WITH C++

1. Program to calculate depreciation under Straight Line method and Diminishing Balance
method (using class, defining member functions outside the class).

2. Program to calculate depreciation under Diminishing Balance method (Using class,

defining member function inside the class)

3. Program to calculate Economic Order Quantity (using nesting of member function).

4. Program to print the Employees' payroll statement (using control structures).

5. Program to calculate simple Interest and compound Interest (using nested class).

6. Program to calculate net income of a family (using friend function in two classes).

7. Program to print the book list of library (using array of objects).

8. Program to prepare cost sheet (using inheritance).

9. Program to calculate margin of safety (using multilevel inheritance).

10. Program for bank transaction (using constructor and destructor).

11. Program to calculate increase or decrease in working capital using operator overloading.

12. Program to create the student file and prepare the marks slip by accessing the file.

Total 30

CO Course Outcomes

CO1 Compare the different types of languages and find the importance of object-oriented
programming language

CO2 Understand the C++ statements and motivate the students to make use of the statements

CO3 Identify the class structure and develop the program.

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Annexure No.41A, SCAA date: 18.05.2023
CO4 Apply the program by applying the concept of OOPs

CO5 Apply the data file operation technique and evaluate the program in a practical manner

Textbooks

1. E.Balaguruswamy, “Object Oriented Programming in C++”, Sixth Edition, 2012,TMH

2. H. Schildt, “The Complete Reference C++”, Fourth Edition, 2002, TMH

3. KanetkarY,” Let us C++”, Third Edition, 1999, BPB Publishers.

Reference Books

1. John R Hubbard, “Programming with C++”, Third Edition, 2009, TMH.

2. Grady Booch, "Object Oriented Analysis and Design", Addison Wesley

3. James RumboughEtal, "Object Oriented Modelling and Design "

Web Resources

1. http://en.highscore.de/cpp/boost/

2. http://bookboon.com/en/structural-programming-with-c-plus-plus-ebook

Mapping with Programmes Outcomes & Programmes Specific Outcomes:

Cos POs PSOs

1 2 3 4 5 6 7 8 1 2 3

CO1 3 2 3 3 3 2 2 2 3 2 2

CO2 3 2 3 3 3 3 2 2 3 2 2

CO3 3 2 3 3 3 2 3 2 3 2 2

CO4 3 2 3 3 3 3 2 2 3 2 2

CO5 3 2 3 3 3 2 3 2 3 2 2

Total 15 10 15 15 15 12 12 10 15 10 10

Average 3 2 3 3 3 2.4 2.4 2 3 2 2

3- Strong, 2- Medium, 1- low.

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B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023

Fifth
Semester

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 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
THIRD YEAR – SEMESTER – V

Core Paper IX - Cost Accounting

Category Marks
Inst.
L T P S Credits
Hours
CIA External Total

Core IX 6 4 6 25 75 100

Learning Objectives

LO1 To understand the various concepts of cost accounting.

LO2 To prepare and reconcile Cost accounts.

LO3 To gain knowledge regarding valuation methods of material.

LO4 To familiarize with the different methods of calculating labour cost.

LO5 To know the apportionment of Overheads.

Prerequisite: Should have studied Commerce in XII Std

No. of
Unit Contents
Hours

Introduction of Cost Accounting

Definition-Nature and Scope – Principles of Cost Accounting – Cost Accounting
I 18
and Financial Accounting - Cost Accounting Vs Management Accounting –
Installation of Costing System –Classification of Costs– Cost Centre– Profit Centre
- Preparation of Cost Sheet.
Cost Sheet and Methods of Costing
II Preparation of Cost Sheet - Tenders & Quotations - Reconciliation of Cost and 18
Financial Accounts –Unit Costing-Job Costing.
Material Costing
Material Control – Meaning and Objectives – Purchase of Materials – EOQ –Stores
III Records – Reorder Levels – ABC Analysis - Issue of Materials –Methods of Issue – 18
FIFO – LIFO – Base Stock Method – Specific Price Method – Simple and
Weighted Average Method.
Labour Costing
Direct Labour and Indirect Labour – Time Keeping – Methods and Calculation of
IV Wage Payments – Time Wages – Piece Wages – Incentives – Different Methods of 18
Incentive Payments - Idle time–Overtime – Labour Turnover - Meaning, Causes
and Measurement.

Overheads Costing
Overheads – Definition – Classification – Allocation and Apportionment of
V Overheads – Basis of Apportionment – Primary and Secondary Distribution - 18
Absorption of Overheads – Methods of absorption Preparation of Overheads
Distribution Statement – Machine Hour Rate – Computation of Machine Hour
Rate.
TOTAL 90

THEORY 20% & PROBLEMS 80%

CO Course Outcomes

CO1 Remember and recall the various concepts of cost accounting

CO2 Demonstrate the preparation and reconciliation of cost sheet.

CO3
Analyze the various valuation methods of material.

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Annexure No.41A, SCAA date: 18.05.2023
CO4 Examine the different methods of calculating labour cost.
CO5
Critically evaluate the apportionment of Overheads.
Textbooks

1 Jain S.P. and Narang K.L, Cost Accounting. Kalyani Publishers, New Delhi

Khanna B.S., Pandey I.M., Ahuja G.K., and Arora M.N., Practical Costing, S. Chand & Co, New
2
Delhi,

3 Dr.S.N.Maheswari, Principles of Cost Accounting, Sultan Chand Publications, New Delhi

4 T.S.Reddy and Y. Hari Prasad Reddy, Cost Accounting, Margham publications, Chennai

5 S.P. Iyengar, Cost Accounting, Sultan Chand Publications, New Delhi

Reference Books

Polimeni, Cost Accounting: Concepts and Applications for Managerial Decision Making, 1991,
1
McGraw–Hill, New York.

2 Jain S.P. and Narang K.L. Cost Accounting, Latest Edition.2013, Kalyani Publishers, New Delhi,

3 V.K.Saxena and C.D.Vashist, Cost Accounting, Sultan Chand publications, New Delhi

4 Murthy A &GurusamyS,CostAccounting,Vijay Nicole Imprints Pvt .Ltd .Chennai

5 Prasad.N.K and Prasad.V.K, Cost Accounting, Book Syndicate, Kolkata

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://study.com/learn/lesson/cost-accounting-principles-examples-what-is-cost-accounting.html

2 https://www.accountingtools.com/articles/what-is-material-costing.html

3 https://www.freshbooks.com/hub/accounting/overhead-cost

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 2 2 3 2 2

CO2 3 2 2 2 2 2 2 2 3 2 2

CO3 3 2 3 2 2 2 2 2 3 2 2

CO4 3 2 2 2 2 2 2 2 3 2 2

CO5 3 2 3 2 2 2 2 2 3 2 2

TOTAL 15 10 13 10 10 10 10 10 15 10 10

AVERAGE 3 2 2.6 2 2 2 2 2 3 2 2

3 - Strong, 2 - Medium, 1- Low

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 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
THIRD YEAR – SEMESTER – V

Core Paper X – Principles of Auditing

Marks
Inst.
Category L T P S Credits
Hours
CIA External Total

Core X 6 4 6 25 75 100

Learning Objectives

LO1 To enable students to understand process of auditing and its classification.

LO2 To impart knowledge on internal check and internal control.

LO3 To acquire a detailed knowledge on verification of assets and liabilities

LO4 To illustrate the role of auditors in company.

LO5 To provide insights into the concept of Corporate Social Responsibility

Prerequisite: Should have studied Commerce in XII Std.

Unit Contents No. of Hours

Introduction to Auditing: Meaning and Definition of Auditing –Distinction

between Auditing and Accounting – Objectives – Advantages and Limitations
I of Audit – Scope of Audit – Classifications of Audits – Audit of Banking,
Insurance, Non-Profit Organizations and Charitable Societies, Trusts, 18
Organizations.

Audit Procedures and Documentation: Audit Planning – Audit Programme

– Procedures - Internal Audit - Internal Control – Internal Check – Vouching –
II 18
Cash and Trade Transactions - Verification and Valuations of Assets and
Liabilities.

Verification and Valuation of Assets and Liabilities: Verification and

III Valuation of Assets and Liabilities – Auditor’s position regarding the 18
valuation and verifications of Assets and Liabilities – Depreciation – Reserves
and Provisions – Secret Reserves
Company Auditor: Appointment and Removal of Auditors – Rights, Duties
and Liabilities of Auditor – Professional Conduct and Ethics in Auditing -
Audit Report - Recent Trends in Auditing - Information Systems Audit (ISA)
IV 18
– Impact of Computerization on Audit Approach – Online Computer System
Audit – Types of Online Computer Systems – Procedure of Audit under ISA
System.

Corporate Social Responsibility: Concept of CSR, Corporate Philanthropy,

Strategic Relationship of CSR with Corporate Sustainability - CSR and
V 18
Business Ethics, CSR and Corporate Governance - CSR Provisions under the
Companies Act, 2013.

TOTAL 90

CO Course Outcomes

CO1 Define auditing and its process.

CO2 Compare and contrast essence of internal check and internal control.

CO3 Acquire a detailed knowledge on verification of assets and liabilities.

Page 43 of 83
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Annexure No.41A, SCAA date: 18.05.2023
CO4 Identify the role of auditors in companies.

CO5 Appraise the implications of Corporate Social Responsibility

Textbooks

1 1. DinkarPagare, Principles and Practice of Auditing,Sultan Chand & Sons, New Delhi

2 1. B. N. Tandon, S. Sudharsanam & S.Sundharabahu, Practical Auditing, S.Chand & Sons New
Delhi.
3 2. Dr.T.R. Sharma, Dr.Gaurav Sankalp, Auditing & Corporate Governance, Sahithya Bhawan
Publications, Agra
4 ArunaJha, Auditing & Corporate Governance, Taxmann Publication Pvt. Ltd, New Delhi.

Reference Books

1 Kevin Keasey, Steve Thompson & Mike wright, Governance & Auditing, Emerald Group
Publishing Limited, Bingley

2 3. Dr.T.R. Sharma, Auditing, Sahithya Bhawan Publications, Agra

3 C.B.Gupta, NehaSinghal, Auditing & Corporate Governance, Scholar Tech Press, New Delhi.

4 4. Shri. Vengadamani, Practical Auditing, Margham Publication, Chennai.

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://www.wallstreetmojo.com/audit-procedures/

2 https://theinvestorsbook.com/company-auditor.html

3 https://www.investopedia.com/terms/c/corp-social-responsibility.asp

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 3 2 3 3 3 3 2

CO2 3 2 2 2 2 2 2 2 3 2 2

CO3 3 3 3 2 3 2 3 3 3 3 2

CO4 3 2 2 2 2 2 2 2 3 3 2

CO5 3 3 3 2 3 2 3 3 3 2 2

TOTAL 15 12 13 10 13 10 13 13 15 13 10

AVERAGE 3 2.2 2.6 2 2.6 2 2.6 2.6 3 2.6 2

3 - Strong, 2 - Medium , 1- Low

Page 44 of 83
 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
THIRD YEAR – SEMESTER – V

Core Paper XI - Income Tax Theory, Law and Practice I

Category Marks
Inst.
L T P S Credits
Hours
CIA External Total

Core XI 5 4 5 25 75 100

Learning Objectives
LO1 To understand the basic concepts & definitions under the Income Tax Act,1961.
LO2 To compute the residential status of an assessed and the incidence of tax.
LO3 To compute income under the head salaries.
LO4 To learn the concepts of Annual value, associated deductions and the calculation of income
from House property.
LO5 To compute the income from Business & Profession considering its basic principles &
specific disallowances.
Prerequisite: Should have studied Commerce in XII Std.
Contents No. of
Unit
Hours
Introduction to Income Tax
Introduction to Income Tax – History – Objectives of Taxation - Features
I of Income Tax – Meaning of Income – Types – Important Definitions Under
15
the Income Tax Act – Assessee – Types– Incomes Exempted under Section
10.
Residential Status
II Residential Status – Residential Status of an Individual – Company – HUF – 15
Basic Conditions – Additional Conditions – Incidence of Tax and Residential
Status – Problems on Residential Status and Incidence of Tax.
Income from Salary
Computation of Salary Income – Features of Salary – Allowances – Types of
III Allowances - Perquisites – Kinds of Perquisites –Types of Provident Fund - 15
Gratuity – Pension – Commutation of Pension – Deduction of Salary - Profits
in Lieu of Salary.
Income from House Property
IV Income from House Property –Basis of Charge – Annual Value –Gross 15
Annual Value, Net Annual Value of Let-out Property, Self– Occupied
Property–Amenities–Deductions.
Profits and Gains from Business or Profession
Income from Business or Profession – Allowable Expenses – Not Allowable
Expenses - General Deductions – Provisions Relating to Depreciation –
V Deemed Business Profits - Undisclosed Incomes – Investments – Compulsory 15
Maintenance of Books of Accounts – Audit of Accounts of Certain Persons –
Special Provisions for Computing Incomes on Estimated Basis – Computation
of Income from Business or Profession.
TOTAL 75
CO Course Outcomes
THEORY 20% & PROBLEMS 80%
Demonstrate the understanding of the basic concepts and definitions under the Income Tax
CO1
Act.
CO2 Assess the residential status of an assessed & the incidence of tax.
CO3 Compute income of an individual under the head salaries.
CO4 Ability to compute income from house property.
CO5 Evaluate income from a business carried on or from the practice of a Profession.
Textbooks

Page 45 of 83
 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
V.P.Gaur, Narang, Puja Gaur and Rajeev Puri - Income Tax Law and Practice, Kalyani
1
Publishers, New Delhi.
T.S.Reddy and Hariprasad Reddy, Income Tax Law and Practice, Margham Publications,
2
Chennai.
3 Dinkar Pagare, Income Tax Law and Practice, Sultan & Chand Sons, New Delhi.
H.C. Mehrotra, Dr.Goyal S.P,Income Tax Law and Accounts, Sahitya Bhavan Publications,
4
Agra.
5 T. Srinivasan – Income Tax & Practice –Vijay Nicole Imprints Private Limited , Chennai.
Reference Books
1 Hariharan N, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd. Chennai
2 Bhagwati Prasad, Income Tax Law and Practice, Vishwa Prakasan. New Delhi.
3 Vinod K. Singhania, Students Guide to Income Tax.,U.K.Bharghava Taxman.
Dr.Vinod K Singhania, Dr. Monica Singhania, Taxmann's Students' Guide to Income Tax,
4
New Delhi.
Mittal Preethi Raniand Bansal Anshika, Income Tax Law and Practice, Sultan & Chand
5
Sons, New Delhi.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://cleartax.in/s/residential-status/
2 https://www.legalraasta.com/itr/income-from-salary/
3 https://taxguru.in/income-tax/income-house-properties.html

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 3 2 2 2 3 3 2

CO2 3 2 2 2 2 2 2 2 3 2 2

CO3 3 3 3 2 3 2 2 2 3 3 2

CO4 3 2 2 2 2 2 2 2 3 3 2

CO5 3 3 3 2 3 2 2 2 3 2 2

TOTAL 15 12 13 10 13 10 10 10 15 13 10

AVERAGE 3 2.2 2.6 2 2.6 2 2 2 3 2.6 2

3 - Strong, 2 - Medium , 1- Low

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 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
THIRD YEAR – SEMESTER – V

Core Paper XII - Computer Applications: GST with Tally – I (Practical)

Category Marks
Inst.
L T P S Credits
Hours
CIA External Total

Core XII 5 4 5 25 75 100

Learning Objectives

LO1 To Introduce accounting in Tally prime

LO2 To Understand the Preparation of Masters group

LO3 To Create the accounting transactions

LO4 To Generate the financial statements and MIS reports

LO5 To Introduce the GST Calculation to Tally entry

Prerequisite: Should have studied Commerce in XII Std.

No. of
Unit Contents
Hours

Fundamentals of Accounting: Introduction of Accounting- accounting

terminologies and concepts - Recording of Business Transactions
I 15
Introduction to Tally Prime: Features of Tally Prime -Company Creation and
Setting up Company Features in Tally Prime

Maintaining Chart of Accounts: Introduction -Chart of Accounts –Groups –

Ledgers
Accounting Masters: Creation of Groups -Activity of Group Creation -Creation of
II Ledger -Activity of Ledger Creation 15
Inventory Masters: Three Category of Inventory Masters -Inventory Masters-
Stock Groups - Stock Category - Unit of Measures - Stock Items- Go down-
Activity- Stock group, category, unit of measures

Recording and Maintaining Accounting Transactions: Business Scenarios-

Accounting Voucher, Inventory Voucher Receipt Voucher - Contra Voucher -
III Payment Voucher -Purchase Voucher -Sales Voucher - Debit Note Voucher - 15
Credit Note Voucher - Journal Voucher

Generating Financial Statements and MIS reports: Trial Balance - Profit &
Loss A/c -Balance Sheet -View working capital figures -Cash flow & Fund Flow
IV Analysis -Stock Summary Analysis - Item wise Profitability -Go down-wise stock 15
Availability -Stock Query- Daybook-Cash and Bank Book-Purchase Register -
Sales Register-Journal Register-Bird’s eye view/drill from anywhere to anywhere
Introduction to GST: GST in Tally Prime: Basis of GST-GST Tax Structure -
Supply of Goods and Services - Creation of Company and Activating GST at
V Company Level –Creating Masters-Recording GST compliant transactions: 15
Accounting Intrastate Supply of Goods - Accounting Interstate Supply of Goods –
GST Reports-(Generating GST Returns for Regular Dealer in Tally: GSTR-1 -
GSTR-3B -GSTR-9) – GST Filling (GST Annual Computation)
TOTAL 75

CO Course Outcomes

CO1 Understand accounting entries in Tally prime

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 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
CO2 Understand the creations of Masters group

CO3 Understand the accounting transactions entry in Tally

CO4 Generate the financial statements and MIS reports

CO5 Understand the GST Calculation in Tally entry

Textbooks

Tally Education Pvt. Ltd, Official Guide To Financial Accounting Using Tally.ERP 9, BPB
1
Publications, 2018

2 Shraddha Singh, Tally ERP 9 (Power of Simplicity), V&S Publishers, 2015

3 Nadhani, Tally .ERP 9 Training Guide, BPB Publications, 2009

Reference Books

1 Vinod Kumar (Educator), Tally.ERP 9 Made Easy, Vinod Kumar,2016

2 Dinesh Maidasani, Straight To The Point - Tally.ERP 9, Laxmi Publications Pvt Limited, 2010

3 Asok K Nadhani, GST Accounting with Tally .ERP 9, BPB Publications, 2018

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://www.youtube.com/watch?v=QC4ghSZVpsE

2 https://www.youtube.com/watch?v=rG_eHA3vN1I

3 https://www.youtube.com/watch?v=xwpJ5QX9WEU

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 2 2 3 2 2

CO2 3 2 2 2 2 2 2 2 3 2 2

CO3 3 2 3 2 2 2 2 2 3 2 2

CO4 3 2 2 2 2 2 2 2 3 2 2

CO5 3 2 3 2 2 2 2 2 3 2 2

TOTAL 15 10 13 10 10 10 10 10 15 10 10

AVERAGE 3 2 2.6 2 2 2 2 2 3 2 2

3 - Strong, 2 - Medium, 1- Low

Page 48 of 83
 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
THIRD YEAR – SEMESTER – V

SBS 3: BASICS OF MS EXCEL (Practical)

Inst. Marks
Subject Code L T P S Credits
Hours CIA External Total
SKILL BASED
3 2 3 25 25 50
SUBJECT
Learning Objectives
LO1 To introduce students to Excel as an important tool in business applications
LO2 To familiarize them with the features and functions of a spread sheet.
LO3 To understand the concepts of accounting, reporting and analysis using spread sheet.
LO4 To Construct formulas, including the use of built-in functions, and relative and absolute
reference
LO5 To develop various applications using MS-Excel.
Prerequisites: Should have studied Commerce in XII Std.
Unit Contents No. of
Hours
Introduction: Spreadsheets - Workbook - Cell Referencing, Cell
Addressing, File Menu; Home Menu, Conditional Formatting, formatting
as a Table, Cell Styles, AutoSum, Sort and Filter; Insert Menu, Inserting
I 9
Tables and Pivot Tables, Smart Arts, Charts; Page Layout, Review and
View Menus; Converting Text to Columns, Removing Duplicates, Data
Validation, Grouping and Ungrouping.
Financial, Logical and Text Functions Financial Functions
Depreciation (DB, DDB, VDB), Simple Interest (PMT, NPER,
INTRATE) - Present Value, Net Present Value, Future Value (PV, NPV,
II FV) - Internal Rate of Return (IRR, MIRR); Logical Functions: AND, 9
OR, NOT, IF, TRUE; Text Functions: UPPER, LOWER, LEFT, RIGHT,
TRIM, T, TEXT, LEN, DOLLAR, EXACT; Practical Exercises Based on
Financial, Logical and Text Functions.
Statistical Analysis
Functions Statistical Functions: Mean, Median, Mode, Standard
III 9
Deviation, Correlation, Skewness, F Test, Z Test, and Chi-Square
Analysis.
Reference
Date & Time Functions: Date, Date Value, Day, Days 360, Now, Time,
Time Value, Workday, Weekday, Year. Lookup and Reference Functions:
IV 9
H lookup, V lookup, Transpose, Get pivot Data, Hyperlink - Practical
Exercises Based on Statistical, Date & Time, Lookup and Reference
Functions.
Projects and Applications
Ratio Analysis, Cash Flow Statement, Payroll Processing, Marketing,
V Sales and Advertising Data Analytics, Social Media Marketing Analysis, 9
Basic Applications with Macros and VBAs; Trending Business
Applications Using MS Excel.
TOTAL 45

Course Outcomes
CO1 Develop And Apply Fundamental Spread Sheet Skills.

CO2 Understanding Various Tools Used In MS-Excel.

CO3 Knowledge On Various Statistical Tests in MS-Excel.
Demonstrate Proficiency in Using Complex Spread Sheet Tools Such as Formulas and
CO4
Functions.
CO5 Develop Trending Application Using MS-Excel
Textbooks
1 John Walkenbach , MS Excel Bible, Wiley Publication, New Jersey, USA.

2 Ramesh Bangia, Learning Microsoft Excel 2013, Khanna Book Publishing, Bangalore.
Wayne L Winston, Microsoft Excel, Data Analysis and Business Modelling, Prentice
3
Hall, New Jersey, USA.

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 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
4 Greg Harvey, Excel 2016 for Dummies, Chennai.
Reference Books
Glyn Davis &Branko Pecar : Business Statistics using Excel, Oxford publications,
1
Chennai.
Google Sheets Basics: Masato Takeda and others; Tekuru Inc. India.
2

3 Harjit Suman, Excel Bible for Beginners, Kindle Edition, Chennai.

Jennifer Ackerman Kettel, Guy Hat-Davis, Curt Simmons, “Microsoft 2003”, Tata
4
McGraw Hill, Noida.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.freebookkeepingaccounting.com/using-excel-in-accounts
https://courses.corporatefinanceinstitute.com/courses/free-excel-crash-course-for-
2
finance
3 https://www.youtube.com/watch?v=Nv_Nnw01FaU

MAPPING WITH PROGRAMME OUTCOMES

AND PROGRAMME SPECIFIC OUTCOMESE

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 3 3 2 3 3 3 2 2

CO2 3 2 3 3 2 2 2 2 3 2 3

CO3 3 3 3 3 3 2 3 3 3 2 2

CO4 3 2 3 3 2 2 2 2 3 2 2

CO5 3 3 3 3 3 2 3 3 3 2 3

TOTAL 15 12 15 15 13 10 13 13 15 10 12

AVERAGE 3 2.4 3 3 2.6 2 2.6 2.6 3 2 2.4

3 – Strong, 2- Medium, 1- Low

Page 50 of 83
B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023

Sixth
Semester

Page 51 of 83
 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
THIRD YEAR – SEMESTER – VI

Core Paper XIII - Management Accounting

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Core XIII
5 4 5 25 75 100

Learning Objectives
LO1 To understand basics management accounting
LO2 To know the aspects of Financial Statement Analysis
LO3 To familiarize with fund flow and cash flow analysis
LO4 To learn about budgetary control
LO5 To gain insights into marginal costing.
Prerequisite: Should have studied Financial Accounting in 1st Sem.
Unit Contents No. of Hours
Introduction to Management Accounting
Management Accounting – Meaning – Scope – Importance- Limitations -
I 15
Management Accounting Vs Cost Accounting – Management Accounting Vs
Financial Accounting.
Financial Statement Analysis
Analysis and Interpretation of Financial Statements – Nature and Significance
– Types of Financial Analysis – Tools of Analysis – Comparative Statements –
II Common Size Statement – Trend Analysis. Ratio Analysis: Meaning – 15
Advantages – Limitations – Types of Ratios – Liquidity Ratios – Profitability
Ratios -Turnover Ratios – Capital Structure Ratios – Leverage Ratios -
Preparation of Financial Statements from Ratios.
Fund Flow Analysis & Cash Flow Analysis
Introduction, Meaning of Funds Flow Statement-Ascertainment of Flow of
Funds -Technique of Preparing Funds Flow Statement- Schedule of Changes in
Working Capital-Adjusted Profit and Loss Account - Preparation of Funds
III 15
Flow Statement.
Cash Flow Statements: Meaning – Advantages – Limitations – Preparation of
Cash Flow Statement as per AS 3 – Types of Cash Flows - Operating,
Financing and Investing Cash Flows.
Budgetary Control
IV Budgetary Control: Meaning – Preparation of Various Budgets – Cash Budget 15
- Flexible Budget– Production Budget – Sales Budget.
Marginal Costing : Meaning - Features – Fixed Cost, Variable Cost and Semi
Variable Cost- Contribution- Marginal Cost Equation- P/V Ratio - Break Even
Point - Margin of Safety – Cost- Volume Profits Analysis- Break Even Point –
V 15
Decision Making : Selection Of a Product Mix – Make or Buy Decision –
Discontinuance of a product line – Change or Status quo – Limiting Factors –
Exploring New Markets.
TOTAL 75
THEORY 20% & PROBLEMS 80%
CO Course Outcomes
CO1 Remember and recall basics in management accounting

CO2 Apply the knowledge of preparation of Financial Statements

CO3 Analyse the concepts relating to fund flow and cash flow
CO4 Evaluate techniques of budgetary control
CO5 Formulate criteria for decision making using principles of marginal costing.

Page 52 of 83
 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
Textbooks
1 Jain S.P. &Narang K.L. (2018) Cost and Management Accounting, kalyani publications,
Dr.S.N.Maheswari, Cost and Management Accounting, Sultan chand sons publications, New
2
Delhi.
3 Sharma and Shashi K. Gupta, Management Accounting, Kalyani Publishers, Chennai.
4 Jenitra L Mervin ,Daslton L Cecil, Management Accounting, Lerantec Press, Chennai.
5 T.S.Reddy& Y. Hari Prasad Reddy, Management Accounting, Margham publications, Chennai.
Reference Books
1 Chadwick – The Essence of Management Accounting, Financial Times Publications, England.
Charles T.Horngren and Gary Sundem –Introduction to Management Accounting, Pearson,
2
Chennai.
Murthy A and Gurusamy S, Management Accounting- Theory &Practice, Vijay Nicole Imprints
3
Pvt. Ltd .Chennai.
4 Hansen - Mowen, Cost Management Accounting and Control, South Western College, India.
5 N.P. Srinivasan, Management Accounting, New Age publishers, Chennai.
NOTE: Latest Edition of Textbooks May be Used
Web Resources
https://www.accountingnotes.net/companies/fund-flow-analysis/fund-flow-analysis-
1
accounting/13300
2 https://accountingshare.com/budgetary-control/
3 https://www.investopedia.com/terms/m/marginalcostofproduction.asp

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 3 2 3 3 3 2 2

CO2 3 2 2 2 3 2 2 2 3 2 3

CO3 3 2 3 2 3 2 3 3 3 2 2

CO4 3 2 2 2 3 2 2 2 3 2 2

CO5 3 3 3 2 3 2 3 3 3 2 3

TOTAL 15 11 13 10 15 10 13 13 15 10 12

AVERAGE 3 2.1 2.6 2 2 2 2.6 2.6 3 2 2.4

3 - Strong, 2 - Medium , 1- Low

Page 53 of 83
 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
THIRD YEAR – SEMESTER - VI

Core Paper XIV - Income Tax Law and Practice II

Category

Marks
Inst.
L T P S Credits
Hours
CIA External Total

Core XV 5 4 5 25 75 100
Learning Objectives
LO1 To understand provisions relating to capital gains
LO2 To know the provisions for computation of income from other sources.
To familiarize law relating to set off and carry forward of losses and deductions from Gross Total
LO3
Income.
LO4 To learn about assessment of individuals
LO5 To gain knowledge about assessment procedures.
Prerequisite: Should have studied Financial Accounting in 1st Sem.
Contents No. of
Unit
Hours
Capital Gains
I Capital Gains – Kinds of Capital Assets – Computation of Capital Gains – Exemption 15
under Section 54 , 54B, 54D, 54EC, 54F, 54GA.
Income from Other Sources
Income from Other Sources – Income Chargeable to Tax under the Head Income from
II Other Sources – Procedures for Computing Income from Other Sources – Deductions 15
Allowed – Deduction not Allowed – Problems on Computation of Income from Other
Sources.
Set Off and Carry Forward of Losses and Deductions from Gross Total Income
Provisions for Set-off and Carry Forward of Losses (Simple Problems). Deductions U/S
III 80C, 80CC, 80CCB, 80CCC, 80CCD, 80 CCE, 80D, 80DD, 80DDB, 80E, 80EE, 15
80EEA, 80EEB, 80G, 80GG, 80GGA, 80TTA, 80TTB, and 80U only.

Assessment of Individuals
IV Assessment: Meaning and Types, Computation of Total Income and Tax Liability 15
of an Individuals (simple problems in case of Income from salaries, HP and Profits
and Gains – computed income may be given).
Income Tax Authorities
Administration of Income Tax Act – Income Tax Authorities – Powers of CBDT –
V Powers of Income – Tax Officers - Procedures for Assessment – Filing of Return – 15
Due Dates of Filing – Voluntary Filling – Return of Loss – Related Return –
Defective Return – Signing of Return – Permanent Account Number (PAN)
TOTAL 75

THEORY 20% & PROBLEMS 80%

CO Course Outcomes

CO1 Remember and recall provisions on capital gains

CO2 Apply the knowledge about income from other sources

CO3 Analyze the set off and carry forward of losses provisions
CO4 Learn about assessment of individuals
CO5 Apply procedures learnt about assessment procedures.
Textbooks

Page 54 of 83
 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
V.P.Gaur, Narang, Puja Gaur and Rajeev Puri- Income Tax Law and Practice, Kalyani Publishers,
1
New Delhi.

T.S.Reddy and Hariprasad Reddy, Income Tax Law and Practice, Margham Publications,
2
Chennai.

3 DinkarPagare, Income Tax Law and Practice, Sultan & Chand Sons, New Delhi.

4 Mehrotra H.C, Dr.GoyalS.P,Income Tax Law and Accounts, Sahitya Bhavan Publications, Agra.

5 T. Srinivasan – Income Tax & Practice –Vijay Nicole Imprints Private Limited , Chennai.

Reference Books

1 Hariharan N, Income Tax Law & Practice, Vijay Nicole Imprints Pvt. Ltd. Chennai.

Bhagwati Prasad, Income Tax Law and Practice, Vishwa Prakasan, New Delhi.
2

3 Vinod K. Singhania, Students Guide to Income Tax., U.K. Bharghava Taxman, New Delhi.

Dr.Vinod K Singhania, Dr. Monica Singhania, Taxmann's Students' Guide to Income Tax, New
4
Delhi.

Mittal Preethi Rani and Bansal Anshika, Income Tax Law and Practice, Sultan & Chand Sons,
5
New Delhi.

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://www.investopedia.com/terms/c/capitalgain.asp

https://www.incometaxmanagement.com/Direct-Taxes/AY-2021-22/assessment/1-assessment-of-
2
an-individual.html

3 https://www.incometax.gov.in/iec/foportal/

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 3 2 3 3 3 2 2

CO2 3 2 2 2 2 2 2 2 3 2 3

CO3 3 3 3 2 3 2 3 3 3 2 2

CO4 3 2 2 2 2 2 2 2 3 2 2

CO5 3 3 3 2 3 2 3 3 3 2 3

TOTAL 15 12 13 10 13 10 13 13 15 10 12

AVERAGE 3 2.2 2.6 2 2.6 2 2.6 2.6 3 2 2.2

3 - Strong, 2 - Medium , 1- Low

Page 55 of 83
 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
THIRD YEAR – SEMESTER – VI

Core Paper XV - Web Design (Theory)

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Core Paper
4 3 4 20 55 75
XV
Learning Objectives
LO1 Explaining the concept of Web design and its applications.
LO2 Detailed description for Internet Domains and establishing Connectivity Internet.
LO3 Structuring the HTML tags, Lists, Tables, Frames, Forms and Forms elements
LO4 Emphasizing the DHTML Style Sheets, linking a Style Sheet and Web page designing
LO5 Elaborating the concept of JavaScript Document Object Model and Cookies
Prerequisites: Should have studied Commerce in XII Std.
Contents No. of
Unit
Hours
Internet: Basic Concepts – Communicating on Internet – Internet Domains – Internet Server
I Identities – Establishing Connectivity on the Internet 12

Introduction to HTML: Anchor Tag – Hyperlink - Head and Body Section – Heading -
II Horizontal Ruler – Paragraphs – Tags - Images and Picture – Lists – Tables – Frames - Forms 12
and forms elements.
DHTML and Style sheets: Defining styles - Elements of style - Linking a style sheet to a
III html documents - Inline style - External style sheets - Multiple styles- Web page designing. 12

Introduction to Java script: Advantage of JavaScript - Data type - Variable – Array -

IV 12
Operator and Expression - Control and looping Constructs - Functions - Dialog Boxes.
JavaScript Document Object Model: Event Handling - Form Object - Built in Object - User
V Defined Object-Cookies 12

TOTAL 60

CO Course Outcomes
CO1 Demonstrate Internet Basic concepts and Internet Domains

CO2 Impart Lists, Frames and Table to the Forms and Forms Elements
CO3 Elaborate DHTML Style Sheets and Element of the Style
CO4 Representation of JavaScript Data types, Control and Looping and Functions.
CO5 Pointing out Form object, User Defined Object and Cookies
Textbooks
Ivan Bayross, “Web Enabled Commercial Application Development using HTML, JavaScript, DHTML
1
and PHP”, Fourth Edition, 2010, BPB Publications
Harvey M. Deitel, Paul J. Deitel, Tem R. Nieto, “Internet & World Wide Web – How to program”, Third
2
Edition, 2002, Prentice Hall
3 Using HTML 4, XML & JAVA by Eric Ladd & Jim O’Donell (Platinum Edition) (PHI)

Reference Books
1 Hirdesh Bharadwaj, Web designing, Paper Back, 2016
2 Brain D Miller, Principles of web design, Allworth Publications, 2022
NOTE: Latest Edition of Textbooks May be Used
Web Resources

Page 56 of 83
 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
http://books.google.co.in/books?id=BrASwbtAGGUC&pg=PA69&source=gbs_selected_pages&cad=2#v
1
=onepage&q&f=false
https://www.google.co.in/books/edition/Principles_of_Web_Design/qFk1EAAAQBAJ?hl=en&
2
gbpv=1&dq=web%20design&pg=PA1977&printsec=frontcover

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 3 2 3 3 3 2 2

CO2 3 2 2 2 2 2 2 2 3 2 3

CO3 3 3 2 2 3 2 3 3 3 2 2

CO4 3 2 2 2 2 2 2 2 2 2 2

CO5 3 3 3 2 3 2 3 3 3 2 3

TOTAL 15 12 12 10 13 10 13 13 14 10 12

AVERAGE 3 2.4 2.4 2 2.6 2 2.6 2.6 2.8 2 2.4

3 - Strong, 2 - Medium , 1- Low

Page 57 of 83
 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
THIRD YEAR – SEMESTER – VI

CORE PAPER XVI: COMPUTER APPLICATIONS: GST WITH TALLY - II (PRACTICAL)

Subject Inst. Marks
L T P S Credits
Code Hours CIA External Total
Core Paper
3 3 3 30 45 75
XVI
Learning Objectives
C1 To Introduce accounting in Tally prime
C2 To Understand the Preparation of Masters group
C3 To Create the accounting transactions
C4 To Generate the financial statements and MIS reports
C5 To Introduce the GST Calculation to Tally entry
Prerequisites: Should have studied Commerce in XII
UNIT Contents No. of
Hours
1. Create the company with relevant information using tally prime

2. Ledger creation
Capital Accounts Sundry debtors
Opening stock wages
Purchase
Sales
Sundry creditors
Bank account
telephone charges
office rent

3. Prepare an Trial Balance of ABC PVT LTD for the following financial year of 1.4.2020
to 31.3.2021 using ledger creation in tally prime(use amount as opening balance)

S.No Particulars Rs

1 Capital 26000

2 Stock 10000

3 Debtors 8000

4 Creditors 12000

5 Machinery 20000

4. Prepare Trading Account using tally prime

Particulars Amount
Sales 2,05,000

Sales Return 15,000

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Purchase 49,000

Purchase Returns 3000

Opening Inventories 8000

Closing Inventories 30000

5.Prepare the trading and profit and Loss account and balance sheet as on 31st march 2021
in Tally Prime

Particular Rs Particulars Rs

Capital 3600 Salaries 600

Machinery 700 General Expenses 200

Sales 8,200 Rent 500

Purchase 4000 Return outward 50

Sales Return 100 Debtor 3000

Stock 1-4-2020 1000 cash 400

Drawing 400 carriage on sales 200

Wages 1000 Advertisement 200

Carriage inward 50 Creditor 500

Closing stock 2000

6. Create the following items in tally prime inventory masters

Activity- Stock Group Creation
Stock Item Name Stock Group Stock Category Units of Measure

Oppo A31 Mobile Oppo Mobile Phone 64 GB Storage Nos

OnePlus Nord Mobile OnePlus Mobile Phone 128 GB Storage Nos

Nokia C3 Mobile Nokia Mobile Phone 32 GB Storage Nos

7...Purchasing the following goods from Anita enterprises, Tamilnadu with supplier invoice
101. Enter in purchase voucher in tally prime with necessary leger creation.
• Computer 100nos Rs.12000
• External Hard Drive 50nos Rs.3500

8. Purchasing the following goods from Ax world, New Delhi with supplier invoice 102.

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Enter in purchase voucher in tally prime with necessary leger creation.
Pen driver 300nos Rs.750; Scanner 50nos Rs.25200

9. Sold the following goods to Mr.Murali, Tamilnadu with customer invoice 123. Enter in
sale voucher in tally prime with necessary leger creation.
• Pen driver 50nos Rs.850
• Scanner 10nos Rs.27000

10. Sold the following goods to Ms.Meera, Gujarat with customer invoice 124. Enter in sale
voucher in tally prime with necessary leger creation. Computer 10nos Rs.14000; External
Hard Drive 10nos Rs.4000

11. Enter the following transaction of ANU enterprises

Apr 05 Paid Telephone Charges Rs.2000
Apr 10 Received Commission Rs.30000
Apr 23 An account paid to M/s.ANU ENTERPRISES was Rs.15000 part settlement against
bill no:21
May 01 Purchase goods from M/s.A.P COMPUTERS was Rs.50000 bill no:30 25days
May 13 Depreciation of Machinery @ 10%
May 19 Cash withdraw from bank Rs.10000
May 27 Bank O/D Received Rs.200000

12. Create Godown in tally prime

Particulars Rs Rs
Capital 3,00000
Bills Payable 45000
Cash 1,42,200
Furniture 50000
Bank o/d 80000
Good will 95000
Salary Due 45000
Profit and Loss account 50000
Name of the Godown
Name: Godown: A
Under: primary
Name: Godown B
Under: primary
Stock in hand
Name of the item Qty Rate Godown
External Hard Disk 10nos 8000 each (A-6,B-4)
Internal Hard Disk 7nos 3,000 each (A-5.B-2)

13. Generating the report and print

14. Create a company with all relevant information with enabling GST information

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15. Accounting of purchases made from composition dealers and defining GST rate details at
stock item level
JK Traders Purchased the following goods from Rakesh Traders, Karnataka who is a
composition dealer with the supplier invoice number 001 (GST:8%)
Name of item quantity Rate
M S Printer 10 Nos 6000

16. Calculate total GST payable by the XYZ firm for the Following transactions
GST (Feature 28%)
(i)Purchase from Mr.Ajay Local (Delhi) GST No: 07AADCB2230MIZV
• 20 PCS, DELL LED ,22 Inch @Rs 9500 each on 1st may
• 10 PCS ,HP LED ,21 Inch @ Rs .9200each on 2nd may

(ii)Purchase from Mr.Sunil, Inter-state (Kerala) GST no: 32AAACC417 5D 1Z7

10 PCS HCL Lap Top, i3 @ Rs .19500 each on 1st may
15 PCS Lenovo LapTop i7@ Rs 24500 each on 2nd May

17. A Shop Keeper is selling a TV for taxable value of Rs. 30,000 GST Charged is 28
%.Calculate SGST, CGST & GST.

18. A Shop Keeper is selling a TV with discount offer of 10 % on the taxable value of Rs.
30,000 .Calculate SGST, CGST, GST and Total amount .GST Charged at 28 %

19. How to pass purchase and sales entries with GST in Tally prime
1. July – Goods purchase from Chennai Mobiles RS. 3, 20, 000 + GST 18 %
VIVO V20 (HSN:8175) 20 nos Rs .10000

VIVO V 20 10 nos Rs.12000

pro(HSN:8175)
2 Iuly –Cash Purchase from Chennai Mobiles RS 50000 /-+18% inventories
VIVO V 20 2 NOS Rs 10000
(HSN:8175)
VIVO V 20 pro 3 nos Rs.12000
(HSN:8175)

JULY 1 Goods sold to Chandra Mobiles Rs 2, 35,000. + 18 %

Inventories

VIVO V20 10 nos Rs .15 000

(HSN:8175)
VIVO V 20 pro 5 nos Rs.17000

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Annexure No.41A, SCAA date: 18.05.2023
July 2 Cash sales to chandru Mobiles Rs 1, 26,000 + 18% GST
Inventories
VIVO V20 5 nos Rs .15 000 2% Discount
(HSN:8175)
VIVO V 20 pro 5 nos Rs.17000 2% Discount
(HSN:8175)

20. Exporting the returns (GSTR-1, GSTR-2, GSTR -3B and uploading in GST portal

Total 45
CO Course Outcomes
CO1 Understand accounting entries in Tally prime

CO2 Understand the creations of Masters group

CO3 Understand the accounting transactions entry in Tally
CO4 Generate the financial statements and MIS reports
CO5 Understand the GST Calculation in Tally entry
Textbooks
Tally Education Pvt. Ltd, Official Guide To Financial Accounting Using Tally.ERP 9,
1
BPB Publications, 2018
2 Shraddha Singh, Tally ERP 9 (Power of Simplicity), V&S Publishers, 2015
3 Nadhani, Tally .ERP 9 Training Guide, BPB Publications, 2009
Reference Books

1. Vinod Kumar (Educator), Tally.ERP 9 Made Easy, Vinod Kumar,2016

Dinesh Maidasani, Straight To The Point - Tally.ERP 9, Laxmi Publications Pvt.
2.
Limited, 2010
3. Asok K Nadhani, GST Accounting with Tally .ERP 9, BPB Publications, 2018
Web Resources
1. https://www.youtube.com/watch?v=QC4ghSZVpsE
2. https://www.youtube.com/watch?v=rG_eHA3vN1I
3. https://www.youtube.com/watch?v=xwpJ5QX9WEU

Mapping with Programmes Outcomes & Programmes Specific Outcomes:

Cos POs PSOs
1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 3 3 3 2 2 2 3 2 2
CO2 3 2 3 3 3 3 2 2 3 2 2
CO3 3 2 3 3 3 2 3 2 3 2 2
CO4 3 2 3 3 3 3 2 2 3 2 2
CO5 3 2 3 3 3 2 3 2 3 2 2
Total 15 10 15 15 15 12 12 10 15 10 10
Average 3 2 3 3 3 2.4 2.4 2 3 2 2
3- Strong, 2- Medium, 1- low.

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Annexure No.41A, SCAA date: 18.05.2023
THIRD YEAR – SEMESTER – VI

Skill Based Subject 4- Intellectual Property Rights

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

SBS - 4 2 2 2 25 25 50

Learning Objectives

LO1 Students will be able to determine the purpose and type of protection available to various categories of IP,
as well as the duration and extent of protection.
LO2 Understanding the nuances and complexities of the global intellectual property system, as well as the
challenges it poses to India in terms of compliance with global IP protection standards.
LO3 To recognize intellectual property as an effective policy tool for national, economic, social, and cultural
development, particularly through the use of monopoly rights limitations and exceptions.
LO4 To provide students with knowledge of India's procedural and substantive intellectual property systems.

LO5 Analyze national and international developments in the field of intellectual property rights.

Prerequisites: Should have studied Commerce in XII Std.

Contents No. of
Unit
Hours

Introduction to Intellectual Property

I Introduction, types of intellectual property, international organizations, agencies and treaties, 6
importance of intellectual property rights

Trade Marks
II Purpose and function of trademarks, acquisition of trade mark rights, protectable matter, 6
selecting, and evaluating trade mark, trade mark registration processes

Law of Copy Rights

III Fundamental of copy right law, originality of material, rights of reproduction, rights to 6
perform the work publicly, copy right ownership issues, copy right registration, notice of
copy right, international copy right law.

Law of Patents, Trade Secrets

IV Foundation of patent law, patent searching process, ownership rights and transfer. Trade 6
Secrets: Trade secrete law, determination of trade secrete status, liability for
misappropriations of trade secrets, protection for submission, trade secrete litigation

Protection of Plant Varieties and Farmers’ Rights

V Introduction - Meaning and Definition - Registrable Varieties of Plants - Procedure for 6
Registration - Plant Varieties Protection

TOTAL 30

CO Course Outcomes

CO1 To Understand and identify the fundamental principles of intellectual property protection.

CO2 To Understand and identify the fundamental principles of Trade marks

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CO3 To understand and comprehend the legal effects of copy rights

CO4 To understand and comprehend the legal effects of patents and trade secrets

CO5 To understand and comprehend the IP for Plant Varieties and Farmer’s Rights

Textbooks

1 V K Ahuja - Law Relating To Intellectual Property Rights - Lexis Nexis; Third edition , 2017

2 Elizabeth Verkey - Intellectual Property Law and Practice – Eastern Book Company - 2018

3 S R Myneni - Law of Intellectual Property - Asia Law House - 2021

Reference Books

B.L. Wadehra - Law Relating To Intellectual Property – Universal Law Publishing House, New Delhi ,
1
2011

2 Avtar Singh - Intellectual Property Law - Eastern Book Company - 2015

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://dst.gov.in/sites/default/files/E-BOOK%20IPR.pdf

https://open.umn.edu/opentextbooks/textbooks/intellectual-property-law-the-information-society-cases-
2
and-materials

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 3 2 3 3 3 2 2

CO2 3 2 2 2 2 2 2 2 3 2 3

CO3 3 3 2 2 3 2 3 3 3 2 2

CO4 3 2 2 2 2 2 2 2 2 2 2

CO5 3 3 3 2 3 2 3 3 3 2 3

TOTAL 15 12 12 10 13 10 13 13 14 10 12

AVERAGE 3 2.4 2.4 2 2.6 2 2.6 2.6 2.8 2 2.4

3 - Strong, 2 - Medium , 1- Low

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Annexure No.41A, SCAA date: 18.05.2023

Elective’s

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Annexure No.41A, SCAA date: 18.05.2023
THIRD YEAR – SEMESTER – V

Elective – I: Introduction to ERP

Marks
Inst.
Category L T P S Credits
Hours
CIA External Total

Elective – I 5 4 5 25 75 100

Learning Objectives

LO1 To understand the ERP and its risks and benefits

LO2 To be aware of ERP solutions and functional modules

LO3 To analyse the ERP implementation

LO4 To apply the post implementation and maintenance of ERP

LO5 To examine of emerging trends in ERP

Prerequisites: Should have studied Commerce in XII Std.

Unit Contents No. of Hours

Introduction: Overview of enterprise systems ñ Evolution - Risks and benefits -

I Fundamental technology - Issues to be consider in planning design and 15
implementation of cross functional integrated ERP systems

ERP Solutions and Functional Modules: Overview of ERP software solutions-

II Small, medium and large enterprise vendor solutions, BPR and best business 15
practices - Business process Management, Functional modules

ERP Implementation: Planning Evaluation and selection of ERP systems -

Implementation life cycle - ERP implementation, Methodology and Frame
III 15
work- Training ñ Data Migration - People Organization in Implementation-
Consultants, Vendors and Employees.

Post Implementation: Maintenance of ERP- Organizational and Industrial

IV 15
impact; Success and Failure factors of ERP Implementation.

Emerging Trends on ERP: Extended ERP systems and ERP add-ons -CRM,
V SCM, Business analytics - Future trends in ERP systems-web enabled, Wireless 15
technologies, cloud computing.

TOTAL 75

CO Course Outcomes

CO1 Illustrate the Pros and cons of ERP

CO2 Describe the different modules of ERP

CO3 Enumerate the implementation of ERP

CO4 Analyze the success and failure factors of ERP implementation

CO5 Discuss the cloud computing

Textbooks

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Annexure No.41A, SCAA date: 18.05.2023
1 Alexis Leon, ERP demystified, second Edition Tata McGraw-Hill,200

Sinha P. Magal and Jeffery Word, Essentials of Business Process and Information System,
2
Wiley India,2012

3 Jagan Nathan Vaman, ERP in Practice, Tata McGraw-Hill,2008

Reference Books

1 Alexis Leon, Enterprise Resource Planning, second edition, Tata McGraw-Hill,2008

2 Mahadeo Jaiswal and Ganesh Vanapalli, ERP Macmillan India,2009

3 Vinod Kumar Grag and N.K. Venkita krishnan, ERP- Concepts and Practice, PHI,2006

NOTE: Latest Edition of Textbooks May be Used

Web Resources

https://www.google.co.in/books/edition/Enterprise_Resource_Planning/Z0M8BAAAQBAJ?hl
1
=en&gbpv=1&dq=Introduction%20to%20ERP&pg=PP1&printsec=frontcover

https://www.google.co.in/books/edition/Enterprise_Resource_Planning_Systems/7fzMFG-
2
tCmkC?hl=en&gbpv=1&dq=Introduction%20to%20ERP&pg=PP1&printsec=frontcover

https://www.google.co.in/books/edition/Enterprise_Resource_Planning/oTS-
3
aoVMsykC?hl=en&gbpv=1&pg=PP1&printsec=frontcover

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 3 3 2 3 3 3 2 2

CO2 3 2 3 3 2 2 2 2 3 2 3

CO3 3 3 3 3 3 2 3 3 3 2 2

CO4 3 2 3 3 2 2 2 2 3 2 2

CO5 3 3 3 3 3 2 3 3 3 2 3

TOTAL 15 12 15 15 13 10 13 13 15 10 12

AVERAGE 3 2.4 3 3 2.6 2 2.6 2.6 3 2 2.4

3 - Strong, 2 - Medium , 1- Low

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Annexure No.41A, SCAA date: 18.05.2023
THIRD YEAR – SEMESTER – V

Elective – I: Financial Markets

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Elective – I 5 4 5 25 75 100

Learning Objectives

LO1 To understand the environment of financial markets

LO2 To understand the various types in financial market

LO3 To understand the role of SEBI in secondary Market

LO4 To learn the banking institutions as a financial intermediaries

LO5 To Learn the various modern age financial instruments

Prerequisites: Should have studied Commerce in XII Std.

Contents No. of
Unit
Hours

Financial Markets

I Financial Markets – Structure of Financial Markets – Financial Investment – Money Market 15

in India – Indian Capital Markets – Difference between Money Market and Capital Market –
Classification and object of Indian Money Markets and Structure of Capital Markets.

Markets for Corporate Securities

II Markets for Corporate Securities – New Issue Markets – Functions Issue Mechanism – 15
Merchant Banking - Role and Functions of Merchant Bankers in India – Under writing

Secondary Markets

III Secondary Markets – Stock Exchange – Role of Secondary Market – Trading in Stock 15
Exchange – Various Speculative Transactions – Role of SEBI – Regulation of Stock
Exchange

Banks as Financial Intermediaries

IV Banks as Financial Intermediaries – Commercial Banks Role in Financing – IDBI – IFCI – 15
LIC – GIC – UTI – Mutual Funds – Investments Companies.

New Modes of Financing

New Modes of Financing – Leasing as Source of Finance – Forms of leasing – Venture

V Capital – Dimension Functions – Venture Capital in India – Factoring – Types – Modus 15
Operandi of Factoring – Factoring as Source of Finance – Securitization of assets –
Mechanics of Securitization- Utility of Securitization – Securitization in India

TOTAL 75

CO Course Outcomes

CO1 Recall the fundamental concepts of financial markets

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CO2 Know about the markets for corporate securities

CO3 Know about secondary markets.

CO4 Gain knowledge about banks as financial intermediaries.

CO5 Understand about new methods of financing.

Textbooks

1 Essentials of Business Finance - R.M. Sri Vatsava

2 Financial Management –Saravanavel

3 Financial Management - L.Y. Pandey

Reference Books

1 Financial Management - M.Y. Khan and Jain

2 Principles of Financial Management - S.N. Maheshwari

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://www.youtube.com/watch?v=28HpCMWfc7k&t=1s

2 https://www.youtube.com/watch?v=UwHk3EK7M3I

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 3 2 3 3 3 2 2

CO2 3 2 2 2 2 2 2 2 3 2 3

CO3 3 3 2 2 3 2 3 3 3 2 2

CO4 3 2 2 2 2 2 2 2 2 2 2

CO5 3 3 3 2 3 2 3 3 3 2 3

TOTAL 15 12 12 10 13 10 13 13 14 10 12

AVERAGE 3 2.4 2.4 2 2.6 2 2.6 2.6 2.8 2 2.4

3 - Strong, 2 - Medium , 1- Low

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Annexure No.41A, SCAA date: 18.05.2023
THIRD YEAR – SEMESTER – V

Elective – I: Micro Finance

Marks
Category

Inst.
L T P S Credits
Hours
CIA External Total

Elective – I 5 4 5 25 75 100

Learning Objectives
LO1 Conceptualize the microfinance terms.
LO2 Know about the development of the microfinance.
LO3 Understand the credit delivery of the micro finance amount.
LO4 . Make the students to understand the pricing of the micro finance products.
LO5 Understand about the commercial micro finance.
Prerequisites: Should have studied Commerce in XII Std.
Contents No. of
Unit
Hours
Overview of Microfinance
Overview of Microfinance: Indian Rural financial system, introduction to Microfinance,
Microfinance concepts, products, (savings, credit, insurance, pension, equity, leasing, hire-
purchase service, Microfinance in kind, Micro remittances, Micro-Securitization,
I franchising etc.), Microfinance models ( Generic models viz. SHG, Grameen, and 15
Cooperative, variants SHG NABARD model, SIDBI model, SGSY model, Grameen
Bangladesh model, NMDFC model, credit unions etc. unbranded primitive models)
Emerging practices of Microfinance in India state wise cases, Emerging Global
Microfinance practices. Need of Microfinance
Microfinance, Development, Income Generating Activities and Micro Enterprise
Microfinance, Development, Income generating activities and Micro enterprise: Market
II (demand) analysis, financial analysis including sources. Technological analysis, 15
Socioeconomic analysis, Environmental analysis. Logical framework, Implementation &
Monitoring
Credit Delivery Methodology
Credit Delivery Methodology: Credit Lending Models: Associations; Bank Guarantees
III Community Banking, Cooperatives, Credit Unions, Grameen Model, SHG, Individual, 15
Intermediaries, Could be individual lenders, NGOs, micro credit programmes, and
Commercial banks)
Pricing of Microfinance Products
Pricing of Microfinance products: Purpose base, Activity base, Economic class base Open
bidding, etc. Pricing saving products, Amount of savings base, Attendance at periodical
IV 15
meeting Adding to corpus. Gender issues in Microfinance and Conflict resolution in
Microfinance – Client impact studies measuring impact of Microfinance and Micro
enterprises
Commercial Microfinance
Commercial Microfinance: MFIs: Evaluating MFIs- Social and performance metrics, fund
V structure, value-added services The Rise of Commercial Microfinance-: Transforming 15
NGOs. Structure of Microfinance Industry and Constraints on MFI Growth. The partnership
model – MFI as the servicer

TOTAL 75

CO Course Outcomes
CO1 Enable the students to conceptualize the microfinance terms.

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CO2 Make the students to know about the development of the microfinance
CO3 Understand the credit delivery of the micro finance amount.
CO4 Make the students to understand the pricing of the micro finance products
CO5 Understand about the commercial micro finance
Textbooks
Beatriz Armendariz and Jonathan Murdoch, “The Economics of Microfinance”, Prentice-Hall of India
1
Pvt. Ltd. Delhi, 2005
Joanna Ledger wood, “Microfinance Handbook” : an institutional and financial perspective, The World
2
Bank, Washington, D.C.
Malcolm Harper, “Practical Microfinance” A training Guide for South Asia, Vistaar Publication, New
3
Delhi.2003
Reference Books
C.K. Prahalad, "The Market at the Bottom of the Pyramid," 2006, The Fortune at the Bottom of the
1
Pyramid, Wharton School Publishing
2 Jorritt De Jong, et al Edited “Microfinance in Access to Government” Cambridge, 2008
NOTE: Latest Edition of Textbooks May be Used
Web Resources
1 https://www.youtube.com/watch?v=k4vtdkKkyQE
2 https://www.youtube.com/watch?v=7JhdKKWxdEk

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 3 2 3 3 3 2 2

CO2 3 2 2 2 2 2 2 2 3 2 3

CO3 3 3 2 2 3 2 3 3 3 2 2

CO4 3 2 2 2 2 2 2 2 2 2 2

CO5 3 3 3 2 3 2 3 3 3 2 3

TOTAL 15 12 12 10 13 10 13 13 14 10 12

AVERAGE 3 2.4 2.4 2 2.6 2 2.6 2.6 2.8 2 2.4

3 - Strong, 2 - Medium , 1- Low

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Annexure No.41A, SCAA date: 18.05.2023
THIRD YEAR – SEMESTER – VI

Elective – II: Computer Networks

Category L T P S Credits Inst. Marks

Hours
CIA External Total

Elective II 4 3 4 20 55 75

Learning Objectives

LO1 Study the basic taxonomy and terminology of the computer networking and enumerate the layers of OSI
model
LO2 To Acquire knowledge of physical layer

LO3 To Apply the data link layer in Networks

LO4 To analyse the network layer and design issues

LO5 To imply of transport layer and transport protocol

Prerequisite: Should have studied Commerce in XII Std.

Unit Contents No. of Hours

Introduction: Uses of Computer Networks – Network Hardware- Network Software 12

I OSI Reference Model – TCP/IP Reference Model.

Physical Layer: Guided Transmission media – Wireless Transmission – Public 12

II
switched Telephone Network –Local Loop – Trunks – Multiplexing- Switching.

Data Link Layer: Design Issues- Error Detection and Correction- Simplex Stop and 12
III
Wait Protocol- Sliding Window Protocol.

IV Network Layer: Design Issues – Routing Algorithm- IP Protocol – IP Addresses 12

Internet Control Protocols.
Transport Layer: Addressing- Connection Establishment-Connection Release. 12
V Internet Transport Protocol: UDP-TCP. Application Layer: DNS- Electronic Mail-
World Wide Web
TOTAL 60

CO Course Outcomes

CO1 Illustrate the usage of computer networks and functions of each layer in OSI and TCP/IP model

CO2 Implications of Physical layer, and apply them in real time applications.

CO3 Design of Data link layer

CO4 Design of network link layers and generate IP Address

CO5 Design of transport layer and Protocols needed for end –end delivery of packets Role of layer in real
time applications

Textbooks

1 Andrew S. Tanenbaum, “Computer Networks”, Fourth Edition, 2008, PHI

2 Behrouz and Forouzan, “Data Communication and Networking”, Third Edition, 2006, TMH

3 Tanenbaum, A. S. (2004). Computer Networks. Pearson Education

Reference Books

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Annexure No.41A, SCAA date: 18.05.2023
1 Couch Digital and Analog communication systems, MacMillan publishing Co, 1990.

William Stallings , Data and Computer Communications, MacMillan Publishing Co, second edition
2
1989

3 Prokis, J.Q, Digital Communications, Mcgraw Hill , 1983

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 http://ceit.aut.ac.ir/~91131079/SE2/SE2%20Website/Lecture%20Slides.html

https://www.google.co.in/books/edition/Computer_Networks/J_1SAAAAMAAJ?hl=en&gbpv=0&bsq=
2
computer%20networks

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 2 2 3 2 2

CO2 3 2 2 2 3 2 2 2 3 2 2

CO3 3 2 3 2 3 2 2 2 3 2 2

CO4 3 2 2 2 2 2 2 2 3 2 2

CO5 3 2 3 2 2 2 2 2 3 2 2

TOTAL 15 10 13 10 12 10 10 10 15 10 10

AVERAGE 3 2 2.6 2 2.4 2 2 2 3 2 2

3 - Strong, 2 - Medium , 1- Low

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 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
THIRD YEAR – SEMESTER – VI

Elective – II: Brand Management

Category L T P S Credits Inst. Marks

Hours
CIA External Total

Elective II 4 3 4 20 55 75

Learning Objectives

LO1 Conceptualize an idea about brand and related terms.

LO2 Provide insight about various forms of brand associations

LO3 Deliver a detailed knowledge on banding impact.

LO4 Develop the students to know more about branding rejuvenate

LO5 Have better understanding on branding strategies

Prerequisite: Should have studied Commerce in XII Std.

Unit Contents No. of Hours

Basic Understanding of Brands 12

Introduction- Basic understanding of brands – concepts and process – significance of
I a brand – brand mark and trade mark – different types of brands – family brand,
individual brand, private brand – selecting a brand name – functions of a brand –
branding decisions – influencing factors.
Brand Associations 12
II Brand Associations: Brand vision – brand ambassadors – brand as a personality, as
trading asset, Brand extension – brand positioning – brand image building
Brand Impact 12
III Brand Impact: Branding impact on buyers – competitors, Brand loyalty – loyalty
programmes – brand equity – role of brand manager – Relationship with
manufacturing – marketing finance - purchase and R & D – brand audit
Brand Rejuvenation 12
IV Brand Rejuvenation: Brand rejuvenation and re-launch, brand development through
acquisition takes over and merger – Monitoring brand performance over the product
life cycle. Co-branding.
Brand Strategies 12
V
Brand Strategies: Designing and implementing branding strategies – Case studies

TOTAL 60

CO Course Outcomes

CO1 Recall various terms and concepts relating to branding

CO2 Understand on brand vision and image building

CO3 Evaluate the dimensions of branding impact

CO4 Differentiate specific components of branding and co-branding

CO5 Explain the emerging trends in designing branding

Textbooks

1 Kevin Lane Keller, “Strategic brand Management”, Person Education, New Delhi, 2003.

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Annexure No.41A, SCAA date: 18.05.2023
2 Lan Batey Asian Branding – “A great way to fly”, Prentice Hall of India, Singapore 2002

3 Jean Noel, Kapferer, “Strategic brand Management”, The Free Press, New York, 1992

Reference Books

1 S.Ramesh Kumar, “Managing Indian Brands”, Vikas publishing House (P) Ltd., New Delhi, 2002

2 Jagdeep Kapoor, Brandex, Biztantra, New Delhi, 2005

Emmanuel Mogaji, Brand Management ( An Introduction Through Storytelling), Springer International

3
Publishing, 2021

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://www.youtube.com/watch?v=3iw2609DEuY

https://www.youtube.com/watch?v=nwc68CNAxTM&list=PLP1K8RwG01-
2
eTBzOSDVpQOjiCZ3Z8Hn08

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 2 2 3 2 2

CO2 3 2 2 2 3 2 2 2 3 2 2

CO3 3 2 3 2 3 2 2 2 3 2 2

CO4 3 2 2 2 2 2 2 2 3 2 2

CO5 3 2 3 2 2 2 2 2 3 2 2

TOTAL 15 10 13 10 12 10 10 10 15 10 10

AVERAGE 3 2 2.6 2 2.4 2 2 2 3 2 2

3 - Strong, 2 - Medium , 1- Low

Page 75 of 83
 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
THIRD YEAR – SEMESTER – VI

Elective – II: Supply Chain Management

Category L T P S Credits Inst. Marks

Hours
CIA External Total

Elective II 4 3 4 20 55 75

Learning Objectives

LO1 Conceptualize an idea about supply chain management.

LO2 Provide insight about economies of scale in supply chain.

LO3 Deliver a detailed knowledge on networking the supply chain

LO4 . Develop the students to know more about network design for supply chain management

LO5 Have better understanding of emerging trends and regulatory mechanisms in supply chain

Prerequisite: Should have studied Commerce in XII Std.

Unit Contents No. of Hours

Supply Chain Management 12

I Supply Chain Management – Global Optimization – importance – key issues –
Inventory management – economic lot size model. Supply contracts – centralized vs.
decentralized system
Supply Chain Integrates 12
II Supply chain Integrates- Push, Pull strategies – Demand driven strategies – Impact on
grocery industry – retail industry – distribution strategies
Strategic Alliances 12
III Strategic Alliances: Frame work for strategic alliances – 3PL – merits and demerits –
retailer – supplier partnership – advantages and disadvantages of RSP – distributor
Integration
Procurement and Outsourcing 12
IV Procurement and Outsourcing: Outsourcing – benefits and risks – framework for
make/buy decision – e-procurement – frame work of e-procurement
Dimension of Customer Value 12
V Dimension of customer Value – conformance of requirement – product selection –
price and brand – value added services – strategic pricing – smart pricing – customer
value measures
TOTAL 60

CO Course Outcomes

CO1 Recall various terms and concepts relating to supply chain

CO2 Understand various forms of supply and demand in supply chain

CO3 Evaluate the applications to e-business

CO4 Differentiate specific network design in certain and uncertain situations

CO5 Explain the emerging trends in supply chain and the regulatory mechanisms

Textbooks

1 Rushton, A., Oxley, J & Croucher, P (2nd Edition, 2000). Handbook of Logistics and Distribution

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Annexure No.41A, SCAA date: 18.05.2023
2 Michael H. Hugos, Essentials of Supply Chain Management, Wiley, 2018

3 Janat Shah, Supply Chain Management (Text and Cases), Pearson Education, 2016

Reference Books

1 Simchi-Levi, David, Kamisnsky, Philip, and Simchi-Levi, Edith. (2nd Edition, 2004).

Anthony M. Pagano, Matthew Liotine, Technology in Supply Chain Management and Logistics
2
(Current Practice and Future Applications), Elsevier Science, 2019

3 David Blanchard, Supply Chain Management Best Practices, Wiley, 2021

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://www.youtube.com/watch?v=lZPO5RclZEo&t=40s

2 https://www.youtube.com/watch?v=raqi4gjMLm8&t=23s

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 2 2 3 2 2

CO2 3 2 2 2 3 2 2 2 3 2 2

CO3 3 2 3 2 3 2 2 2 3 2 2

CO4 3 2 2 2 2 2 2 2 3 2 2

CO5 3 2 3 2 2 2 2 2 3 2 2

TOTAL 15 10 13 10 12 10 10 10 15 10 10

AVERAGE 3 2 2.6 2 2.4 2 2 2 3 2 2

3 - Strong, 2 - Medium , 1- Low

Page 77 of 83
 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
THIRD YEAR – SEMESTER – VI

Elective – III: Python for Data Analysis

Marks
Category
L T P S Credits Inst. Hours
CIA External Total

Elective - III 4 3 4 20 55 75

Learning Objectives

LO1 To Understand fundamental programming concepts of Python programming and its

Libraries

LO2 To study basic programming concepts and packages for data analysis, modeling, and
visualization in python language.

LO3 To study about structure and LOOP

LO4 To comprehend the Basics of Numpy Arrays

LO5 To gain inputs in Data structure, plotting & visualization

Prerequisites: Should have studied Commerce in XII

UNIT Contents No. of

Hours

Computer systems – Python Programming Language Computational

I Thinking – Python Data Types: Expressions, Operator, Variables, and 12
Assignments – Strings – Lists – Objects & Classes – Python standard
library.
Imperative programming: Python modules – Built-in-function: print()
II function –eval() function – user-defined function & assignments - 12
parameter passing.
Text Data, Files & Exceptions: Strings, revisited – formatted output –
files – errors & Exceptions – Execution control Structures: decision
control & the IF statement. For LOOP & Iteration Patterns – two-
dimensional list- while loop – more loop patterns – additional iteration
III 12
control statements – Container and Randomness: Dictionaries – other
built-in container types – character encodings & strings – module
random. Namespaces – encapsulation in functions – global vs. local
namespaces exceptional flow control – modules as namespaces.

NumPy Basics :Array and Vectorized Computation – A

Multidimensional Array Object – Data Processing using Arrays,File
IV 12
Input and Output with Arrays – Linear Algebra – Random Number
Generation.

Pandas – Data Structure – Essential Functionality – Handling Missing

V Data – Hierarchical Indexing – Data loading, Storage and File formats- 12
Data wragling- Plotting and Visualization -Time Series – Financial and
Economic Data applications.
Total 60

CO Course Outcomes

Demonstrate the understanding of basic programming terminologies and packages of

CO1
python language.

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 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
Will gain knowledge on concepts and packages for data analysis, modeling, and
CO2
visualization in python language.

CO3 In depth understanding about structure and LOOP

CO4 Analyze the time series data to design an optimized investment plan.

CO5 Demonstrate financial and Economic

Textbooks

Wes McKinney, Python for Data Analysis, O’Reilly Media, Inc., 1005 Graven stein
1. Highway North, Sebastopol.

Kenneth A. Lambert – Fundamentals of Python First Programs - Cengage ,New Delhi

2.
ChSatyanarayana, M Radhika Mani, BN Jagadesh - Python Programming- Cengage,
3. New Delhi.

Reference Books

J. M. Weiming, Mastering Python for Finance. Birmingham, England: Packt

1. Publishing.

2. Ljubomir Periodic, “Introduction to Computing Using Python: An Application

Development Focus”, John Wiley & Sons,2012 2. Shymala Devi, Python
Programming, Vijay Nicole Imprints, Chennai

3. Wesley J. Chun, “Core Python Programming”, Pearson Education.

Web Resources

https://onlinecourses.nptel.ac.in/noc20_cs46/preview
1.
https://bedford-computing.co.uk/learning/wp-content/uploads/2015/10/Python-for-
2. Data-Analysis.pdf

Mapping with Programmes Outcomes & Programmes Specific Outcomes:

Cos POs PSOs

1 2 3 4 5 6 7 8 1 2 3
CO1 3 2 3 3 2 2 2 2 3 2 2
CO2 3 2 3 3 2 3 2 2 3 2 2
CO3 3 2 3 3 2 2 3 2 3 2 2
CO4 3 2 3 3 2 3 2 2 3 2 2
CO5 3 2 3 3 2 2 3 2 3 2 2
Total 15 10 15 15 10 12 12 10 15 10 10
Average 3 2 3 3 2 2.4 2.4 2 3 2 2
3- Strong, 2- Medium, 1- low.

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 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
THIRD YEAR – SEMESTER – VI

Elective – III: Entrepreneurial Development

Category L T P S Credits Inst. Marks

Hours
CIA External Total

Elective III 4 3 4 20 55 75

Learning Objectives

LO1
To student should be well versed in concept relating to Entrepreneurship.
LO2 To gain knowledge on Financial Institutions which provides finance and services to the entrepreneurs.

LO3 To know about the incentives and subsidies

LO4 To aware of the Start-up Process

LO5 To understand the various financial packages for Business

Prerequisite: Should have studied Commerce in XII Std.

Unit Contents No. of Hours

Concept of Entrepreneurship 12
Concept of entrepreneurship: Definition Nature and characteristics of
I entrepreneurship – function and type of entrepreneurship phases of EDP.
Development of women entrepreneur & rural entrepreneur – including self-
employment of women council scheme.
The Start-Up Process 12
II The start-up process, Project identification – selection of the product – project
formulation evaluation – feasibility analysis, Project Report.
Institutional Service to Entrepreneur 12
III Institutional service to entrepreneur – DIC, SIDO, NSIC, SISI, SSIC, SIDCO –
ITCOT, IIC, KUIC and commercial bank
Institutional Finance to Entrepreneurs 12
IV Institutional finance to entrepreneurs: IFCI, SFC, IDBI, ICICI, TIIC, SIDCS, LIC and
GIC, UTI, SIPCOT – SIDBI commercial bank venture capital
Incentives and Subsidies 12
V Incentives and subsidies – Subsidized services – subsidy for market. Transport – seed
capital assistance - Taxation benefit to SSI role of entrepreneur in export promotion
and import substitution
TOTAL 60

CO Course Outcomes

CO1 Conceptualize the Entrepreneurship.

CO2 Make the students to aware the start-up process.

CO3 Know the institutional service to entrepreneur

CO4 Gain the knowledge on institutional finance to the entrepreneur

CO5 Know about the incentives and subsidies

Textbooks

1 Entrepreneurial Development – C.B.Gupta and N.P.Srinivasan

2 Fundamentals of Entrepreneurship and Small Business –Renu Arora &S.KI.Sood

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 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
3 Entrepreneurial Development – S.S.Khanka

Reference Books

1 Entrepreneurial Development – P.Saravanavel

2 Entrepreneurial Development – S.G.Bhanushali

3 Entrepreneurial Development – Dr.N.Ramu

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 https://www.youtube.com/watch?v=hBDQGEwAvJ4

2 https://www.youtube.com/watch?v=vXKoRWAhJVg

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 2 2 3 2 2

CO2 3 2 2 2 3 2 2 2 3 2 2

CO3 3 2 3 2 3 2 2 2 3 2 2

CO4 3 2 2 2 2 2 2 2 3 2 2

CO5 3 2 3 2 2 2 2 2 3 2 2

TOTAL 15 10 13 10 12 10 10 10 15 10 10

AVERAGE 3 2 2.6 2 2.4 2 2 2 3 2 2

3 - Strong, 2 - Medium , 1- Low

Page 81 of 83
 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
THIRD YEAR – SEMESTER – VI

Elective – III: Project Work

Category L T P S Credits Inst. Marks

Hours
CIA External Total

Elective III 4 3 4 20 55 75

Learning Objectives

LO1 The students will get on-the-job training and experience.

LO2 The students will gain knowledge on problem identification and solutions

LO3 The students will gain a complete knowledge on the program and the course outcome

LO4 To Learn the various statistical Packages available for data analysis

LO5 To Understand the compiling of the report writing

Prerequisite: Should have studied Commerce in XII Std.

Unit Contents No. of Hours

12
I Select the topic and learn the literature review

12
II Problem identification and will frame tool for collecting data

12
III Practical exposure on the framed objective.

IV 12
Learn the procedure of compiling the collected data by using analysis

12
V Learn the ability of report writing, and will get complete knowledge of the course.

TOTAL 60

CO Course Outcomes

CO1 Explain about how to collect literature

CO2 Implement problem identification and will frame tool for collecting data

CO3 Evaluate and get practical exposure on the framed objective.

CO4 Execute and generate the procedure of compiling the collected data by using analysis

CO5 Summarize and execute report writing, and will get complete knowledge of the course.

Textbooks

C.R. Kothari, “Research Methodology Methods and Techniques”, Second Edition, New Delhi: New
1
Age International publisher, 2004

Handbook of Research Methodology ( A Compendium for Scholars & Researchers), Edu creation
2
Publishing, 2021

3 Dr. B.N. Gupta, Research Methodology, SBPD Publications, 2022

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 B.Com.Computer Applications Syllabus w.e.f. 2023-2024 onwards - Affiliated Colleges
Annexure No.41A, SCAA date: 18.05.2023
Reference Books

1 Ranjit Kumar, Research Methodology: A Step-by-Step Guide for Beginners, SAGE Publications, 2014

2 Robert B Burns, Introduction to Research Methods, SAGE Publications

3 R. Panneerselvam, Research Methodology, PHI Learning, PHI Learning, 2014

NOTE: Latest Edition of Textbooks May be Used

Web Resources

1 Nandan Bhattacharya, Rajat Acharyya, Research Methodology for Social Sciences, Routledge, 2020

2 Pagadala Suganda Devi, Research Methodology ( A Handbook for Beginners), Notion Press, 2017

MAPPING WITH PROGRAMME OUTCOMES AND PROGRAMME SPECIFIC

OUTCOMES

PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PSO1 PSO2 PSO3

CO1 3 2 3 2 2 2 2 2 3 2 2

CO2 3 2 2 2 3 2 2 2 3 2 2

CO3 3 2 3 2 3 2 2 2 3 2 2

CO4 3 2 2 2 2 2 2 2 3 2 2

CO5 3 2 3 2 2 2 2 2 3 2 2

TOTAL 15 10 13 10 12 10 10 10 15 10 10

AVERAGE 3 2 2.6 2 2.4 2 2 2 3 2 2

3 - Strong, 2 - Medium , 1- Low

Page 83 of 83