SRI VENKATESWARA UNIVERSITY TIRUPATI

CHITTOOR DISTRICT
ANDHRA PRADESH

REVISED SYLLABUS 2015-2016

B.COM. (CBCS) DEGREE SEMESTER SCHEME

B.Com (ASM) Course Structure

DEPARTMENT OF COMMERCE

2015 - 16

B.Com (Advertising Sales Promotion and Management)

Course Structure

Semester

Part

SEMESTER I

PART II

SEMESTER II

PART II

SEMESTER III

SEMESTER IV

SEMESTER V

SEMESTER VI

PART II

PART II

PART II

PART II

Subject
Fundamentals of
Accounting
Business Organization
Advertising -I
Financial Accounting
Business Economics
Advertising - II
Advanced Accounting
I
Business Statistics I
Advertising -E
Commerce -1
Lab - 1
Advanced Accounting
II
Business Statistics II
Advertising ECommerce-II
Lab - 2
Corporate Accounting
I
Principles of Costing
Business Laws
Auditing
Marketing
Communication - I
Personal Selling and
Sales Management - 1
Corporate Accounting
II
Methods of Costing
Commercial
Geography
Banking
Marketing
Communication - II
Personal Selling and
Sales Management II

Hrs.

Credi
ts

IA

ES

Total

25

75

100

6
6
6
6
6

6
6
6
6
6

25
25
25
25
25

75
75
75
75
75

100
75
100
100
100

25

75

100

25

75

100

25

75

100

25

75

100

25

75

100

25

75

100

25

75

100

25

75

100

25

75

100

5
5
5

5
5
5

25
25
25

75
75
75

100
100
100

25

75

100

25

75

100

25

75

100

25

75

100

25

75

100

25

75

100

25

75

100

25

75

100

I.B.Com (I Semester)
Paper 101

Fundamentals 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 Journal proper - 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 StatementProblems on both favorable and unfavorable 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.
Unit -V - Trial Balance & Rectification of Errors
Preparation of Trial Balance Types of Errors Rectification of ErrorsSuspense Account.

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

I.B.Com (I Semester)
Paper 102

Business Organization

PPW :06 Hours

Unit-I Introduction
Concepts of business, Trade , Industry and Commerce Business- Features
of Business -Trade - Classification- aids to Trade Industry
Classification Relationship of Trade , industry and Commerce .
Unit II - Business Functions & Entrepreneurship
Functions of Business- Factors influencing the choice of suitable form of
organization Meaning of Entrepreneurship Types Functions of
Entrepreneurship.
Unit III Forms of Organization
Sole Proprietorship meaning Characteristics Advantages and
Disadvantages Partnership- Meaning Characteristics - Kinds of partners
Advantages and Disadvantages Partnership Deed Hindu undivided
family .
Unit-IV- Company
Company Meaning Characteristics Advantages kinds of companies Government Company - Differences between Private Ltd and Public Ltd
Companies
Unit-V- Company Incorporation
Preparation of important Documents for incorporation of Company
Memorandum of Association Articles of Association Differences

Between Memorandum of Association and Articles of Association. Contents

of Prospectus Statement in Lieu of Prospectus.
Reference Books
1. Dr.C.D.Balaji and G.Prasad, Business Organization - Margham Publications,
Chennai-17.
2. R.K.Sharma and Shashi K Gupata Business Organization - Kalayani
Publications.
3. C.B.Guptha Industrial Organization and Management, Sulthan Chand.
4. Y.K.Bushan Business organization and Management, Sulthan Chand.
5. Sherlekar Business Organization and Management , Himalaya Publications.

I.B.Com (II Semester)

Paper 104

FINANCIAL ACCOUNTING

PPW :06 Hours

Unit-I: FINAL ACCOUNTS

Meaning Features Manufacturing Account Preparation of Trading
Account, Profit & Loss Account and Balance Sheet with Adjustments. (Problems)
Unit-II: CONSIGNMENT ACCOUNTS
Consignment - Features - Proforma invoice - Account sales Del-credre
Commission - Accounting treatment in the books of consigner and consignee
- Valuation of closing stock - Normal and Abnormal loss Problems.
Unit-III: JOINT VENTURE ACCOUNTS
Joint venture - Features - Difference between joint venture and
consignment Accounting procedure - methods of keeping records Problems.
Unit-IV: DEPRECIATION
Methods of Depreciation - Straight line method - Diminishing balancing
method - Annuity method - Depreciation fund method - Problems.
Unit-V: PROVISIONS AND RESERVES
Meaning Provision Vs Reserve Preparation of Bad debts A/c RBDD
A/c Provision for Discount on Debtors A/c Provision for discount on
creditors A/c.
Reference Books:
1. Principles and Practice of Accounting
2.

T. S. Reddy and A. Murthy

3. Accountancy - I
4.
5.
6.
7.
8.
9.

Accountancy I
Financial Accounting
Introduction to Accountancy
Accountancy I
Advanced Accountancy
Advanced Accountancy-I

- R.L. Gupta & V.K. Gupta

Sulthan Chand &sons
- Financial Accounting, Margam
Publications, Chennai 70.
- S.P. Jain & K.L Narang
Kalyani Publishers
- Tulasian Tata Mcgraw Hill Co
- Dr.V.K.Goyal Excel Books
- T.S.Grewal S.Chand and CO
- Haneef and Mukherjee tata Mcgraw Hill
- Arulanandam Himalaya publishers
- S.N.Maheshwari & V.L.Maheswari
Vikash Publishing co.

I.B.Com ( II Semester)
Paper 105

Business Economics

PPW :06 Hours

Unit-I- Introduction
Meaning and definitions of business Economics-Nature and scope of
Business Economics- Micro and Macroeconomics differences Cardinal
Utility & Ordinal Utility.
Unit-II- Demand Analysis
Meaning and definition of demand - Determinants to Demand -- demand
function Law of demand- Demand Curve 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- Market structure
Meaning and definition of Market Classification of Markets - price
determination under perfect competition and Monopoly only Distinguish
between perfect competition and Monopoly.
Unit-V- Cost Analysis
Cost Meaning Fixed Cost Variable Cost Cost behavior. Breakeven
Analysis uses and Limitations.
Reference Books
1.
2.
3.
4.

Dr.S.Sankaran, Business Economics - Margham Publications, Chennai-17.

Business Economics - Kalayani Publications.
Business Economics Himalaya Publishing House.
Aryasri and Murthy Business Economics , Tata Mcgraw Hill.

K.P.M.Sundaram , Micro Economics