ANDHRA UNIVERSITY: VISAKHAPATNAM

ALLOCATION OF CREDITS AT SUBJECT LEVEL

B.Com. (Restructured) 2015-16

Part-II

I Semester FIRST YEAR

S.No. / Paper / No. of Hrs per week / Credits / IA / ES / Total
Paper-I Business Economics-I / 25 / 75 / 100
Paper-II Fundamentals of Accounting-I / 25 / 75 / 100
Paper-III Business Organization / 25 / 75 / 100

II Semester FIRST YEAR

S.No. / Paper / No. of Hrs per week / Credits / IA / ES / Total
Paper-I Business Economics-II / 25 / 75 / 100
Paper-II Financial Accounting / 25 / 75 / 100
Paper-III Principles of Management / 25 / 75 / 100

Business Economics-I

Unit-I- Introduction

Meaning and definitions of business Economics-Nature and scope of Business Economics- Micro and Macro economics differences – Cardinal Utility& Ordinal Utility.

Unit-II- Demand Analysis

Meaning and definition of demand -Determinants to Demand -- Demand function –Law of demand- Demand Curve -Exceptions.

Unit –III- Elasticity of Demand

Meaning and definition of Price Elasticity of demand – types of Price Elasticity of demand – Measurements of price elasticity of demand – total outlay method – Point method – Arc Method.

Unit – IV- Cost and Revenue Analysis

Classification or Costs – Total average – Marginal Cost and Cost function – Long run – Short run.

Unit-V- Break even Analysis

Type of Costs – Fixed Cost – Semi Variable Cost – Variable Cost– Cost behaviour. Breakeven Analysis uses and limitations.

Reference Books

  1. Dr.S.Sankaran, Business Economics - Margham Publications, Chennai-17.
  2. Business Economics - Kalayani Publications.
  3. Business Economics – Himalaya Publishing House.
  4. Aryasri and Murthy Business Economics , Tata Mcgraw Hill.
  5. Business Economics, Maruthi Publications

I.B.Com General/ CA/ASM/TAX (I Semester)

Paper 101Fundamentals of Accounting PPW :06 Hours

Unit-I – Introduction to Accounting

Need for Accounting – Definition – Objectives, Advantages – Book keeping and Accounting–Accounting concepts and conventions - Accounting Cycle - Accounting equation - Classification of Accounts and its rules - Double entry book keeping – Journalizing – Posting to ledgers, Balancing of ledger accounts- problems.

Unit –II – Subsidiary Books

Types of Subsidiary Books -Cash Book, Three column Cash Book- Petty cash Book -Problems.

Unit-III- Bank Reconciliation Statement

Need for bank reconciliation - Reasons for difference between Cash Book and Pass Book Balances- Preparation of Bank Reconciliation Statement- Problems on both favourable and unfavourable balances.

Unit-IV -Bills of Exchange

Meaning of Bill –Features of bill – Parties in the Bill – Discounting of Bill – Renewal of Bill – Entries in the books of Drawer and Drawee - Problems

Unit -V -Trial Balance& Rectification of Errors

Preparation of Trial Balance – Types of Errors – Rectification of Errors-

Suspense Account - Problems.

Reference Books

  1. T.S.Reddy&A.Murthy , Financial Accounting , Margham Publications
  2. Principles and Practice of Accounting - R L Gupta & V. K Gupta, Sulthan Chand & Sons
  3. Accountancy –I, S.P. Jain & K.L Narang, Kalayani Publishers
  4. Accountancy – I, Tulasian , Tata Mcgraw Hill Co.
  5. Financial Accounting , Dr. V.K.Goyal Excel Books
  6. K. Arunjothi, Fundamentals of Accounting; Maruthi Publications

Proposed B.Com (Restructured) Course from Academic Year 2015-16

Semester - I

Paper - III – BUSINESS ORGANISATION

Unit-I: Fundamental Concepts - Business - Trade - Commerce and Industry - Features of business - Trade classification Aids to trade - Industry - Classification - Commerce - Relationship between trade, industry and commerce, Functions of business.

Unit-II: Entrepreneurship - meaning - characteristics - types of entrepreneurs - functions of entrepreneurs - steps to start enterprise - sources of finance - long term - short term.

Unit-III: Forms of Organizations - Classification - factors influencing the choice of suitable form of organizations sole proprietorship - meaning - characteristics - advantages – disadvantages- partnership - meaning - characteristics - kinds of partners - registration of partnership – partnership deed - Rights, obligations of partners Joint Hindi Family - characteristics - advantages - limitations.

Unit-IV: Joint Stock Company - meaning - advantages - kinds - difference between private and public companies - characteristics.

Unit-V: Promotion of a Company - Stages - Registration - Capital subscription - commencement of business - preparation of important documents - memorandum of association - clauses - articles of association - contents prospectus - contents - statement in lieu of prospectus.

Reference Books:

1. Bhatia RC: Business Organization andManagement,Ane Books

2. Talloo: Business Organisation and Management. Tata McGraw

Hill

3. RK Sharma and Shashi K.Gupta: Industrial Organization and Management, Kalyani

Publishers

4. CB Gupta : Industrial Organization and Management

5. Aryasri and Murthy : Industrial Organization and Management, Tata McGraw

Hill

6. Govindarajan and Natarajan : Principles of Management, Prentice Hall of India Ltd.

7. RK Sharma and Shashi K.Gupta: Industrial Organization and Management, Kalyani

8. Rao VSP: Management, Excel

9. James F. Stoner: Management, PHI

10. Dr. Malyadri & Dr. K. Srinivasa Rao. A Text Book on Business Organization, Maruthi Publications, Guntur.

  1. Sharma, Business Organization & Management, Kalyani Publishers, Hyderabad.

Business Economics-II

Unit –I: Production and Costs: Techniques of maximization of output, Minimization of costs and Maximization of profit - Scale of production - Economies and Dis Economies of scale - Costs of production – Cobb-Douglus Production Function.

Unit-II: Market Structure- I: Concept of Market - Market structure - Characteristics - Perfect competition -characteristics equilibrium price - profit maximizing output in the short and longrun Monopoly- characteristics - Profit maximizing out-put in the short and long run Defects of monopoly – Distinction between perfect competition and Monopoly.

Unit-III Market Structure- II: Monopolistic Competition Characteristics - product differentiation - profit maximizing price and output in the short and long - run – Oligopoly - characteristics - price rigidity - the Kinked demand. Distribution - Concepts - Marginal Productivity - Theory of Distribution.

Unit-IV: National Income And Economic Systems: National Income - Definition Measurement - GDP - Meaning Fiscal deficit - Economic systems - Socialism - Mixed economic system - Free market economy.

Unit-V: Structural Reforms: Concepts of Economic liberalization, Privatization, Globalization -WTO Objectives Agreements - Functions - Trade cycles - Meaning - Phases Meaning and advantages of International Trade - Balance of trade Balance of payments.

Reference Books:

Aryasri and Murthy: Business Economics, Tata Mcgraw Hill

Deepashree: General Economics, Tata Mcgrawhill

HL Ahuja Business Economics, S.Chand

KPM Sundaram: Micro Economics

Mankiw: Principles of Economics, Cengage

Mithani: Fundamentals of Business Economics, Himalaya

Prof. D. A. R. Subrahmanyam, M.Com., PGDBM., Ph.D., & Dr. V. Hari Leela, MBA., Ph.D. A Text Book on Business Economics, Maruthi Publications, Guntur

A.V. R. Chary, Business Economics, Kalyani Publishers, Hyderabad.

Proposed B.Com (Restructured) Course from Academic Year 2015-16

Semester - II

Paper - II – FINANCIAL ACCOUNTING -II

Unit-I: Consignment - features - Proforma invoice - account sales - delecreders commission- accounting treatment in the books of consigner and consignee - valuation of stock - normal and abnormal loss - invoice of goods at a price higher than the cost price.

Unit-II: Joint ventures - features - difference between joint ventures and consignment - accounting procedure, methods of keeping records - separate set of books method.

Unit-III: Depreciation - meaning - causes - objects - factors effecting depreciation - accounting treatment - methods of depreciation - straight five method - diminishing balance method - sinking fund method - annuty method.

Unit-IV: Single entry system excluding conversion method- limitations - preparation of statement of affairs.

Unit-V: Hire Purchase System - features - recording of transactions - accounting treatment.

ReferenceBooks:

  1. Principles and Practice of Accounting - R.L. Gupta & V.K. Gupta

Sulthan Chand &sons

  1. Accountancy - I- S.P. Jain & K.L Narang

Kalyani Publishers

  1. Accountancy – I- Tulasian Tata Mcgraw Hill Co
  2. Financial Accounting - Dr.V.K.Goyal Excel Books
  3. Introduction to Accountancy- T.S.Grewal S.Chand and CO
  4. Accountancy – I- Haneef and Mukherjee tata Mcgraw Hill

co

  1. Advanced Accountancy - Arulanandam Himalaya publishers
  2. Advanced Accountancy-I - S.N.Maheshwari & V.L.Maheswari

Vikash Publishing co.

  1. Ashok Banarjee - Financial Accounting, Excel
  2. Warren - Financial Accounting, Cengage

11. Dr. K. Arun Jyothi, M.Com., Ph.D., A Text Bbook on Fundamentals of Financial Accounting, Maruthi

Publications, Guntur.

12. S.P. Jain., Financial Accounting, Kalyani Publishers, Hyderabad.

Proposed B.Com (Restructured) Course from Academic Year 2015-16

Semester - II

Paper - III – PRINCIPLES OF MANAGEMENT

Unit-I: Management - meaning - significance - management vs administration - functions of management - levels of management - skills of management - leadership - leader vs manager - traits of successful leaders. Scientific management - features - Fayol’s principles of management.

Unit-II: Planning - meaning - significance - types of plans - decision making - steps in decision making process.

Unit-III: Organizing - meaning - features - the process of organizing. Principles of organisation - elements of organisation - organisation chart.

Unit-IV: Delegation of authority - meaning - elements - principles - types - difficulties in delegation - guidelines for making delegation effective.

Centralization - decentralization - meaning - differences between delegation and decentralization.

Unit-V: Staffing, directing and controlling - meaning - basic concepts.

Reference Books:

1. Bhatia RC: Business Organization andManagement,Ane Books

2. Talloo: Business Organisation and Management. Tata McGraw

Hill

3. RK Sharma and Shashi K.Gupta: Industrial Organization and Management, Kalyani

Publishers

4. CB Gupta : Industrial Organization and Management

5. Aryasri and Murthy : Industrial Organization and Management, Tata McGraw

Hill

6. Govindarajan and Natarajan : Principles of Management, Prentice Hall of India Ltd.

7. RK Sharma and Shashi K.Gupta: Industrial Organization and Management, Kalyani

8. Rao VSP: Management, Excel

9. James F. Stoner: Management, PHI