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B.

COM COMPUTER APPLICATIONS (BBCA)

I – YEAR:

BBCA 11 - Business Organisation


BBCA 12 - Financial Accounting
BBCA 13 - Fundamentals of computers
BBCA P1 - LAB1 – Office Automation package

II – YEAR:

BBCA 21 - Banking Theory, Law and Practice


BBCA 22 - Business Statistics
BBCA 23 - Marketing
BBCA 24 - E-Commerce
BBCA 25 - Internet & Web Designing
BBCA P2 - LAB 2 – Internet & Web Designing
CCE - Environmental Studies

III – YEAR:

BBCA 31 - Advanced Accounting


BBCA 32 - Commercial Law & Industrial Law
BBCA 33 - Cost Accounting
BBCA 34 - Business Information Systems
BBCA 35 - Business Accounting Software
BBCA P3 - LAB 3 – Business Accounting Software
BBCA 11

B.COM COMPUTER APPLICATIONS


I YEAR

BUSINESS ORGANISATION

Block I

Nature and scope of business – Business versus Profession and


Employment, characteristics of business - Interrelationship between industry,
commerce and trade – Objectives and essentials of business – Forms of
business organization – Sole Proprietary concerns – Partnership Firms – Co-
operative Societies.

Block II

Joint stock company – Features – Company versus Partnership Firms –


Kinds of Companies – Private versus Public Companies – Privileges of a Private
Company – Formation of a company – Promotion and its stages – Incorporation -
Commencement of business – Memorandum and Articles of Association –
Alteration of Memorandum and Articles.

Block III

Financing of companies – Shares – Debentures and others – Methods of


raising capital – Prospectus – Contents - Legal importance - Implications of
misstatements in prospectus – Underwriting – Public deposits.

Block IV

Structure of company management – Powers - Duties and Responsibilities


of directors – Company Meetings – Meetings of Board of Directors and Share
holders – Resolutions in shareholders meetings – Dividends and bonus shares.

Block V

Scale of operation and size of the firm – Business combinations –


Government and business – Public utilities – Social responsibilities of business.

BOOKS RECOMMENDED:

1. Y.K. Bhushan - Fundamentals of Business organization and Management,


Sultan Chand & Sons, New Delhi.
2. C.B. Gupta - Business organization and Management, Sultan Chand & Sons.,
New Delhi.
BBCA 12
B.COM COMPUTER APPLICATIONS
I YEAR

FINANCIAL ACCOUNTING

Block I

Basic Accounting concepts – Accounting process – Trial balance – Final


Accounts of sole traders – Common adjustments in the preparation of final
accounts – Adjusting and closing entries – Manufacturing account.

Block II

Bills of Exchange – Trade bills and accommodation bills – Accounts of


non-trading concerns, Receipts and payments account and Income and
Expenditure accounts - Capital and Revenue Expenditure.

Block III

Accounts from incomplete records – Net worth method and Conversion


method – Self-balancing ledgers – Insurance claims, claims of stock destroyed,
asset destroyed, loss of profit (Simple problems only).

Block IV

Consignment and Joint venture – Account current – Average due date –


Depreciation, various method of providing depreciation.

Block V

Departmental accounts – Branch accounts - Kept at the Head Office –


Independent branches (excluding foreign branches).

BOOKS RECOMMENDED

1. R.L. Gupta and M. Radhaswamy – Advanced Accountancy Sultan Chand


& Sons.,New Delhi.
2. S.N.Maheswari Introduction to Accounting, Vikas Publishing House, New
Delhi.
3. M.C.Shukla, T.S.Grewal and S.C. Gupta – Advanced Accounts, S.Chand
and Company Ltd., New Delhi.
BBCA 13

B.COM COMPUTER APPLICATIONS


I YEAR

FUNDAMENTALS OF COMPUTERS

Block I

Block Diagram of a computer – Types of computers Hardware and


software – system software and Application software.

Block II

Operating System – Function – Disk operating system MS-DOS – Internal


commands – External commands.
Introduction to Windows – GUI – Working with a Window (open, Scroll
bars, Moving) Copying and Moving information between Windows.

Block III

MS-Office: Introduction to WORD, POWERPOINT & EXCEL WORD –


Creating a new document – Opening / Modifying a saved document – Formatting
text – Adjusting Margins, Line spacing – Character Space changing font Type,
Size – Adding, Editing and deleting tables – working within tables – Adding,
Deleting, Modifying rows and columns.

Block IV

Excel: Working with Worksheet – Inserting and deleting of cells, Rows and
columns – switching between worksheet – Moving, Copying, inserting and
deleting Worksheet – using formula for quick calculation – working and entering a
Formula – Formatting a Worksheet – creating and editing charts – Elements of
an Excel chart.

Block V

PowerPoint: Creating new presentation – Auto content Wizards – Using


templates – Black Presentation Opening existing presentation – Adding, editing,
deleting copying an hiding slides – presentation – Adding graphics – Using
headers and footers – Animating text – Special effects.

Books Recommended
1. Office 2000 complete reference – Stephen L.Nelson.
2. P.C.Software for Windows made simple – R.K. Taxali.
3. Quick course in Micro-soft office – Joyce Cox, Polly Orban.
4. Mastering Office 2000 – Gimi Couster.
BBCA P1
B.COM COMPUTER APPLICATIONS
I YEAR

LAB I – OFFICE AUTOMATION PACKAGE

MSWORD

1. Preparing a neat aligned, error free document, add header and footer, also
perform find replace operation and define bookmarks.
2. Preparing documents with special effects and adding new Symbols and
frames.
3. Preparing documents with inserts pictures objects and database.
4. Preparing lables.
5. Preparing the documents in newspaper column layout.
6. Perform mail merger operation and preparing labels.
7. Type the text, change the font size at 20. Align the text to left, right and
justify & centre and underline the text.
8. Prepare a job application letter enclosing your bio-data.
9. Demonstrate OLE concept by linking an excel worksheet into a work
document.
10. Type the text, check spelling and grammar, bullets and numbering list items.

MSEXCEL

11. Entering and printing worksheet


12. Worksheet Using formulas
13. Worksheet Manipulation for electricity bill preparation
14. Drawing graphs to illustrate class performance
15. An excel worksheet contains monthly Sales Details of five companies.

MSACCESS

16. Simple commands perform sorting on name, place and pincode of students
database and Address printing using label format
17. Pay roll processing
18. Mark sheet Preparation
19. Inventory control
20. Screen designing for data entry
21. Report reparation

MS POWER POINT

22. Prepare a power point presentation with at least three slides for department
inaugural function.
23. Draw an organization chart with minimum three hierarchical levels.
24. Design an advertisement campaign with minimum three slides.
25. Insert an excel chart into a power point slide.
BBCA 21
B.COM COMPUTER APPLICATIONS
II YEAR

BANKING THEORY, LAW AND PRACTICE


Block I

Banking systems – Branch banking versus Unit Banking and other


banking systems – Deposit Banking versus Commercial banking – Industrial
banking versus Development Banking – Commercial bank functions – Creation of
credit by Commercial banks – Stature and functions of a Central Bank – Methods
of Credit control – Quantitative and qualitative methods.

Block II

Structure and characteristics of the banking system in India – Banking


sector reforms – Reserve Bank of India – Organisation, functions – Salient
features of the Banking Regulation Act 1949.

Block III

Definition of banker and customer – Relationship between banker and


customer – Obligation to honour cheques – Banker’s lien – Opening of Accounts
– Special types of customers – Precautions to be taken – Types of Deposits –
Bank Pass Book.

Block IV

Cheques – Essentials of a valid cheques – Crossing, Marking and


Endorsement of cheques – Holder & Holder in due course – Payment of cheqeus
– Statutory protection to paying banker – Refusal of payment cheques –
Collection of cheques – Statutory protection to the collecting banker.

Block V
Loans and advances by commercial banks – Cash credit, Over Draft and
Loans secured and unsecured – Modes of creating charges – Lien, pledge,
Hypothecation and Advance against documents of title to goods, stock exchange
securities, Mutual funds, Life insurance policies, Real estate, fixed deposit
receipts, Book debts and supply bills – Precautions to be taken – Purchase and
Discounting of bills.

BOOKS RECOMMENDED:

1. Sundharam and Varshney, Banking theory Law & Practice, Sultan Chand
& Sons., New Delhi.
2. Banking Regulation Act, 1949.
3. Report of the Narasihmam committee on Banking Sector Reforms 1998.
4. Reserve Bank of India, Report on currency and Finance 2003-2004.
BBCA 22
B.COM COMPUTER APPLICATIONS
II YEAR

BUINESS STATISTICS

Block I Introduction
Meaning – Definition – Functions – Scope and uses – limitations –
Collection of data i) Primary and ii) secondary data – Classification and tabulation
– Diagrammatic and graphic representation - Definition – Objectives of averaging
– Characteristics of a good average – Types of average i) Mean ii) Median iii)
Mode iv) geometric mean and
v) Harmonic mean – Merits and demerits of averages – Choice of suitable
averages.

Block II Measures of Dispersion


Definition – Concept of variation – Absolute and relative measure of
dispersion – Methods of measuring dispersion i) Range ii) Quartile deviation iii)
Mean deviation iv) Standard deviation and v) Co-efficient of variation – Choice of
suitable measure of dispersion.

Block III Correlation and Regression


Meaning and definition of correlation – Types of correlation – Methods of
studying correlation i) Graphic method ii) Scatter diagram iii) Karl Pearson’s
method iv) Rank correlation and v) concurrent deviation method – correlation and
regression – Methods of studying regression: i) Graphic method ii) Regression
equations and iii) Regression coefficients.

Block IV Index Numbers


Meaning – Definition – Characteristics – Types – Methods of constructing
Index number i) Simple aggregative method ii) Weighted aggregative method –
Price index number – Quantity index numbers – Tests of adequacy of index
numbers.

Block V Time Series


Meaning – Utility – Components of time series i) Trend ii) Seasonal iii)
Cyclical and iv) Irregular – Methods of finding trend i) Graphic ii) Semi-average
iii) Moving average and iv) Least square – Methods of finding seasonal variations
I) Simple average ii) Ratio to trend iii) Moving average and iv) Link relatives.

BOOKS RECOMMENDED
1. Statistics (Theory, Methods and applications) – Dr.D.C.Sancheti and
V.K.Kapoor Sultan Chand & Sons., New Delhi.
2. Business Statistics – S.P.Gupta, Sultan Chand & Sons., New Delhi.
3. Fundamentals of Statistics – D.H. Elhance
4. Statistics (Theory and Practice) – R.S.N.Pillai and Bagavathi, S. Chand &
Company Ltd., New Delhi.
5. Fundamentals of Statistics – S.C.Gupta, Himalaya Publishing House.
BBCA 23
B.COM COMPUTER APPLICATIONS
II YEAR

MARKETING

Block I

Introduction – Definition – Features of modern marketing – Marketing mix


– Functions of marketing (in brief): Buying, assembling, selling – Transportation,
Storage and warehousing – Risk bearing – Market information – Grading and
Standardization – Market finance.

Block II

Product policies – Product mix – Product life cycle – Branding and


packaging – New product development – Classification of consumer goods in
marketing.

Block III

Buyer behaviour – Buying motives – Factors influencing buyer behaviour –


Theories of buyer behaviour – Market segmentation – Important bases for
segmenting consumer and industrial market.

Block IV

Pricing of products – Pricing objectives and policies – Channels of


distribution – Factors influencing channel decisions.

Block V

Sales promotion – Promotion mix – Consumer sales promotion – Dealer


sales promotion – Advertising – Requisition of a good copy – Media decisions –
Testing effectiveness of advertisement – Advertising agencies – Personal selling
– Recruitment, Selection and training of sales force – Sales force compensation
and control.

BOOKS RECOMMENDED

1. Raja Nair, Marketing, Sultan chand and Sons., New Delhi.


2. Philip Kotler, Principles of Marketing, Prentice Hall India, New Delhi.
3. Principles of Marketing, S.A. Sherlekhar.
4. Principles of Marketing, C.B. Mammoria.
BBCA 24
B.COM COMPUTER APPLICATIONS
II YEAR

E-COMMERCE

Block I – Doing Business Online


The Internet revolution and its implications for the business world – History
of Internet – How the Internet changes the rule of business – The concept of E-
Commerce – E-Commerce worldwide: Past, present and future – The different
kinds of E-Commerce activities – The world leaders of E-Commerce.

Block II – Business strategy in new economy


Key features of Internet economy – Redefining the boarders of the firm –
Building a successful e-business – Adopting the Internet in an established
business – E-retailing – The elements of business to consumer (B2C) strategy –
Marketing on the internet – Emerging trends in e-commerce.

Block III – Business-to-Business E-Commerce


An introduction to Business-to-Business (B2B) e-commerce –
Organization of B2B marketplace – B2B marketing and the internet –
Opportunities and challenges in B2B – Economics of online advertising: portals
and search engines – Concept of M-Commerce.

Block IV – Money on the Net


Overview of the electronic payment systems – Using credit cards on line
– Smart cards, electronic cash and other payment systems – Implications of
innovative online payment systems – Rights and obligations in the world of e-
commerce – Taxation on the internet – e-commerce security aspects – areas of
security concerns – Introductions to the legal frame work.

Block V – Electronic Data Interchange and Electronic Funds Transfer


Introduction to EDI – Problems with traditional information interchange –
Solution through EDI – EDI Standards – The ANSI X12 Standard – United
Nations EDIFACT Standards – Workings of EDI – Benefits of EDI – Future of EDI
– Electronic Funds Transfer (EFT) – Workings of EFT – Benefits of EFT.

Books for Reference

1. The Asian Manager’s Handbook of E-Commerce, Rajesh Chakrabarti &


Vikas Kardile, Tata McGraw-Hill Publishing Company Limited, New Delhi,
2002.
2. Every Manager’s Guide to Information Technology, Peter G.W.Keen,
Harvard Business School Press, Boston, 1995.
3. Introduction to Information Systems, Alexis Leon, Mathews Leon, Vijay
Nicole imprints private Limited, Chennai, 2004.
BBCA 25
B.COM COMPUTER APPLICATIONS
II YEAR

INTERNET AND WEB DESIGNING

Block I

Internet basics – Internet Address – Domain names – Browsers search


Engines – Connecting to the Internet – Installing and configuring a modem –
Creating a connection profile – Changing the default connection.

Block II

Working with E-mail – Running on email program – Sending, reading,


replying deleting and exiting mail – Sending files via email Attaching a signature
– Managing an address book.

Block III

Introduction to HTML - Information file creation – Web server Web client /


browser – HTML – Commands – Title – Footer – Paragraph breaks – Line breaks
– Heading style – Text style – Spacing – Centering font size and color.

Block IV

List – Types of list – Adding graphics to HTML document – Using width,


height, alignment and alternative attributes – Tables – Header rows – data rows
– Caption tags – Cells spacing – BG color – Rows span – Colspan attributes –
Links – Internal and external document reference – Images as hyper links.

Block V

Introduction to DHTML – Cascading style – Color and background


attributes – Text attributes – Border attributes – Marginal related attributes – List
attributes – Class; External style sheet.

Reference Books

1. (Block 1,2) - Internet complete


Maureen Adams, Sherry Bonelli
BPB publications – 1998.
2. (Block 3,4,5) - Web enabled commercial application development using
HTML, DHTML, Java script, Perl CGI.
Ivan Bayross.
BPB Publications – 2000.
BBCA P2
B.COM COMPUTER APPLICATIONS
II YEAR

LAB II - INTERNET AND WEB DESIGNING

1. Install a modem in your system.


2. Connect internet using an account in your system.
3. Search a particular topic in using internet search engines.
4. Create a new email id using any available service providers.
5. Send and email to another person’s email id.
6. Send an email to more than one users at the same time.
7. Send an email to a person with an attachment.
8. Send a greeting to a person using internet.
9. Develop a HTML page to check username and password.
10. Develop a HTML page to add and remove item from list box.
11. Develop a HTML page to line other web page.
12. Develop a HTML page to scroll text from left to right.
13. Develop a HTML page to display an advertisement.
14. Develop a static HTML page for a college information.
15. Develop a HTML page to input information to create a mail id.
16. Develop a HTML page to conduct auction.

The following programs based on databases

17. Develop a HTML page to input student information.


18. Develop a HTML page to display student results for a given roll
number.
19. Develop a DHTML page to sale a product to users.
20. Develop a DHTML page to display product information for a given
product id.
BBCA 31
B.COM COMPUTER APPLICATIONS
III YEAR

ADVANCED ACCOUNTING

Block I

Partnership Accounts – Admission, Retirement and Death of a partner –


Dissolution of partnership – Sale to a company – Insolvency of partner/partners –
Price-meal distribution.

Block II

Company Accounts – Issue and forfeiture of shares – Redemption of


preference shares – Issue and redemption of debentures – Preparation of final
accounts – Profits prior to incorporation – Valuation of goodwill and shares.

Block III

Amalgamation, Absorption and Reconstruction of Companies (inter


company owings and holdings excluded)

Block IV

Preparation of final accounts of Banking companies and Insurance


companies – Liquidation of companies – Liquidators final statement of Account.

Block V

Installment purchase and Hire Purchase – Default and Repossession of


goods sold on Hire Purchase basis – Insolvency of individuals – Statements of
Affairs and Deficiency Account – Accounting for Royalties.

BOOKS RECOMMENDED:

1. R.L. Gupta and M. Radhaswamy – Advanced Accountancy Sultan Chand


& Sons.,New Delhi.
2. S.N.Maheswari Introduction to Accounting, Vikas Publishing House, New
Delhi.
3. M.C.Shukla, T.S.Grewal and S.C. Gupta – Advanced Accounts, S.Chand
and
Company Ltd., New Delhi.
BBCA 32
B.COM COMPUTER APPLICATIONS
III YEAR

COMMERCIAL LAW AND INDUSTRIAL LAW

Block I

Introduction and nature of contract – Essentials of valid contract –


Voidable contracts – Viod agreements – Contingent contract – Performance of
contracts – Reciprocal promises – Appropriation of Payments.

Block II

Quasi contracts – Breach of contract and its consequences – Contract of


indemnity and contract of guarantee – Bailment and Pledges – Contract of
agency – Rights and duties of parties – Liabilities to third parties – Termination.

Block III

Sale of goods – Sale and agreement to sell – Formation of contract of sale


– Implied conditions and warranties – Performance of contract of sale – Duties
and right of seller and buyer.

Block IV

Factories Act 1948.

Block V

Workmen’s Compensation Act 1823 – Industrial Disputes Act 1947 –


Employees State Insurance Act 1948.

Book Recommended:

1. N.D.Kapoor, Business Laws, Sultan Chand & Sons., New Delhi.


2. G.K.Varshey, Elements of Business Law S.Chand & Co., New Delhi.
3. M.C.Shukla, A manual of Mercantile Law, S.Chand & Co., New Delhi.
BBCA 33
B.COM COMPUTER APPLICATIONS
III YEAR

COST ACCOUNTING
Block I

Meaning, Scope, Objectives, Functions, Importance, advantages and


limitations of cost accounting. Financial Accounting versus Cost Accounting –
Elements of Cost – Cost centre and Profit centre – Preparation of Cost Sheet –
Direct materials – Purchase routine – Stores control – Stock levels and EOQ.

Block II

Bin card – Stores ledger – Perpetual inventory system – ABC method –


Material handling – Control of wastage, scrap, spoilage and defectives –
Methods of pricing the issues – Labour cost – time keeping and Time booking –
Overtime, Idle time and labour turnover.

Block III

Methods of wage payment – Overheads – Classification allocation,


apportionment and absorption of overheads – Methods of absorption – Reasons
for variation in profits shown by cost accounts and financial accounts –
Reconciliation.

Block IV

Methods of Costing – Job costing, process costing, operating costing and


contract costing.

Block V

Marginal costing – Break even analysis, P/V ratio, Margin of safety –


Application of marginal costing in decision making: Fixation of selling price, make
or buy decisions, selection of suitable sales mix and deciding desirable volume of
output – Standard costing – Fixation of standard costs – Variance analysis
(Simple problems only).

BOOKS RECOMMENDED:

1. M.C. Shukla, T.S.Grewal and M.P.Gupta, Cost Accounting – Text and


Problems, S.Chand & Co., New Delhi.
2. Ravi M. Kishore, Cost Accounting and Financial Management, Taxman
Allied Services (P) Ltd., New Delhi.
3. Charles t. Horngren, Srikant M. Datar and George Foster, Prentice Hall of
India (P) Ltd., New Delhi.
BBCA 34
B.COM COMPUTER APPLICATIONS
III YEAR

BUSINESS INFORMATION SYSTEMS

Block I – Information Technology in Business


Business Pressures – Global Competition – Real-time Operations – Work
force Customer Behaviour – Technological Innovation and Obsolescence –
Organizational responses – Strategic Alliances – Office Automation Technologies
– Overview of Information systems – IT Support at different organizational levels
Managing Information systems in Organizations.

Block II – Data, Information and Knowledge


Definition of information – History of Information – Quality of Information –
Information processing – Management decision making – IT support for
management decision making – Data transformation and management –
Decision Support Systems (DSS) – Characteristics and capabilities of DSS –
Components and structures of DSS – Data and information analysis.

Block III – Information Systems for Enterprise


Information and enterprises – Information systems to support business
functions – Functional information systems – Management information systems –
Transaction processing information systems – Integrated information systems –
Enterprise Resource Planning (ERP) – Advantages of ERP – Benefits of an ERP
system – Inter-Organizational information systems – Global information systems
– Information as a competitive weapon.

Block IV – Managing Organizational Data and Information


Definition – Necessity of a database – Characteristics of database –
Database management systems – Types of database management systems –
Logical data models – Hierarchical model – Network model – Relational model –
Object-oriented model – Object-relational model – Deductive/inference model –
Comparison between various database models.

Block V – Computer Software


Definition – Hardware/Software interaction – Software categories – Retail
software – Public domain software – Shareware – Freeware – Crippleware –
Classification of software – Operating systems – Utilities – Compliers and
interpreters – Word processor – Spreadsheets Presentation software – Database
management systems – Image processors – Enterprise software.
Books for Reference:
1. Introduction to Information Systems, Alexis Leon, Mathews Leon, Vijay
Nicole imprints private Limited, Chennai, 2004.
2. Management Information Systems, Uma G Gupta, Galgotia Publications
Pvt Ltd, New Delhi, 1998.
3. Software Project Management, Third Edition, Bob Hughes and Mike
Cotterell, Tata McGraw-Hill Publishing Company Limited, New Delhi, 2004.
BBCA 35
B.COM COMPUTER APPLICATIONS
III YEAR

BUSINESS ACCOUNTING SOFTWARE


Block I

Introduction to Accountancy – Introduction to Tally fundamentals –


Maintenance of Company Data - Concept of Ledger – Configuration of chart of
Accounts – Maintaining Stock Details - How to make entries in Cash book –
Purchase book – Sales book – Invoice – Purchase return book – Sales return
book – Petty cash book – Configuration in tally.

Block II

Introduction to Bills – Details of bills – Description of: Accounting vouchers


– Inventory vouchers – Cost centres and cost categories - Entries in Trial
balance – How to create new groups – master configuration – Accounts masters
– readymade creation – List of groups – How to alter groups – creation of primary
groups – secondary group creation.

Block III

Introduction to VAT – VAT activation and classification - Creation of leader


– Stationary ledger – Display the created ledger – concepts of voucher –
Creation of receipt voucher – Payment voucher – Credit note – Remove the
voucher – Print the voucher – Accounting input credit on opening stock –
Accounting of inter state branch transfer – VAT computation – VAT Form – CST
introduction – Ledger Creation – Creating vouchers – CST reports.

Block IV

TDS Introduction – Configuration of Tally for TDS - Creation of balance


sheets – concept of trial balance in tally – balance sheet – sales registers –
purchase registers – sales vouchers – concept of ageing – receivable ageing –
TDS Report – Configuring Tally for Service Tax – Master Creation – Service Tax
Reports.

Block V

Bank reconciliation – concept of inventory – Inventory in tally – creation of


stock category – stock groups – creation of multi stock item – inventory vouchers
– inventory reports – Printing Reports – Consolidation of Accounts and other
reports – Security control.

Books for Reference


1. Tally, Sridharan, Narmadha publications, May 2003.
2. E-commerce, a guidance, Rajamalar, Narmadha publications, May 2003.
BBCA P3
B.COM COMPUTER APPLICATIONS
III YEAR

LAB III - BUSINESS ACCOUNTING SOFTWARE

1. Create a group in tally


2. How to create a primary group? Explain with your own example
3. Create ledger with your own entries from the books already available
4. Explain how to create voucher entries
5. Explain how to remove voucher entries
6. Print the Voucher you have created with all necessary entries
7. Explain how to create stock category
8. Explain how to create stock group with your own entries
9. Explain – Multi Stock Item
10. Creation of Delivery Note – Explain with your entries.

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