DIPLOMA IN COMMERCIAL PRACTICE

FIRST SEMESTER & SECOND SEMESTER SYLLABUS

 CONTENTS

1.1 English – I 4

1.2 Business Studies – I 6

1.3 Financial Accounting- I 10

1.4 Eng/Kan Shorthand Theory 13

1.5 Eng/Kan Typewriting. Speed (20/15 WPM) 14

1.6 Accountancy & Commerce Practical 15

1.7 ComputerApplication in Business – I 18

2.1 Financial Accounting- II 21

2.2 Business Arithmetic &Statistics 24

2.3 Business Studies – II 28

2.4 Eng/Kan Shorthand (Principles and Condensation) 31

2.5 Eng/Kan Typewriting. Speed (30/25 WPM) 33

2.6 Eng/Kan Typewriting. (Manuscript Letters) 34

2.7 ComputerApplication in Business – II 35

 1.1 ENGLISH - I

Contact Hours per week = 4 Contact Hours per Semester = 64

Prose:
1. The Rightful Inheritors of Earth 03 hrs
2. The Humane Humorist Einstein 03 hrs
3. The Value of Man 04 hrs
4. David Hartman’s Impossible Dreams 04 hrs
5. Dead Men’s Path 03 hrs

Poetry:
1. The Elkana 02 hrs
2. The Burning of the Books 02 hrs
3. Forest and River 02 hrs
4. The Robin and The Worm 02 hrs

Grammar:
1. Parts of Speech – Exercises 03 hrs
2. Same Word used as different Parts of Speech 02 hrs
3. Auxiliaries – Modals – Uses – Exercises 02 hrs
4. Difference Between auxiliaries and Main Verbs 01 hr
5. Tenses – Past, Present and Future Time reference – 05 hrs
different forms of tenses - Exercises in identifying tenses
6. Agreement of the verb with its subject – Exercises 03 hrs
7. Active and Passive Voice – Definition - Conversion 03 hrs
8. Articles – definition – types – uses – Exercises 02 hrs
9. Question Tags – Exercises 02 hrs
10.Short form answers – Exercises 02 hrs
11.Synonyms/Antonyms and Prefixes / Suffixes – Exercises 02 hrs
12.Punctuation – Exercises 02 hrs
13.Writing of Personal Letters 03 hrs
14.Comprehension of an Unseen Passage 04 hrs

Total Number of Hours: 1) Text 25 Hrs

2) Grammar 36 Hrs
3) Tests 03 Hrs
TOTAL 64 Hrs

Prescribed Text Book: PUC First Year English

Note: The Syllabus of 1st Semester Commercial Practice will be revised as and when the
PUC Text Book Changes.

Page 4
 GENERAL OBJECTIVES

1. To Develop Communication Skills in English

2. To Improve Self-Expression
3. To Develop Reading, Writing and Comprehending Skills.

SPECIFIC OBJECTIVES:

1. Reading Skills:
To Understand difficult Words and Phrases in the Lesson’
To Use properly the difficult Words and Phrases in his own Words.
To Read the lesson properly without any mistakes.
To Read the given Passage with Fluency.

2. Writing Skills:
To Write the answers correctly to the Questions from the Lessons
To Write Personal Letters in the Proper Format.
To Use Words and Phrases in his Own Sentences in Writing.
To Frame Grammatically Correct Sentences.

3. Spoken English:
To Frame Questions, Question Tags and Give Short Form Answers
To Use Grammatically Correct Sentences.
To Converse with Others in Simple English.

4. Elementary Knowledge of Grammar:

To identify different Parts of Speech correctly and use the same Word as different Part
of Speech.
To Differentiate between Auxiliary and Main Verbs
To Use Articles and Tenses Correctly.
To Follow the Rules for Agreement of the Verb with its subject correctly.
To Change Active Voice into Passive and Vice Versa
To Punctuate.

Page 5
 1.2 BUSINESS STUDIES - I

Contact Hours per week = 4 Contact Hours per Semester = 64

1. Meaning, Definition, Scope, Importance and evolution of Business: Classification

of Business Activities – Meaning of Trade-Aids to Trade.

2. Forms of Business Organizations :

(a) Sole Trading Concern (Sole Proprietorship concern) -Meaning, Features, Merits
Demerits, and Suitability of Sole Trading Concern.

(b) Partnership – Meaning, Definition, Features, Classification of Partners and

Partnership – Partnership Deed – Contents of Partnership Deed – Registration of
Partnership Firm – Effects of Non-registration of Partnership Firm. Rights, Duties and
Liabilities of Partners – Merits and Demerits of Partnership – Suitability of
Partnership - Dissolution of Partnership - Partnership versus Sole Trading Concern.

(c) Joint Stock Company – Meaning, Definition, Features, Types of Joint Stock
Company - Merits and Demerits of Joint Stock Company - Suitability of Joint Stock
Company- Joint Stock Company versus Partnership.

(d) Cooperative Form of Organization: Meaning, Definition, Features, Classification of

Cooperative Societies- Merits and Demerits of Cooperative Societies – Suitability of
Cooperative Societies– Cooperative society versus Joint Stock Company.

3. Banking - Meaning of Bank and Banking – Features of Bank – Types of Banks-

Functions of Commercial Banks such as Accepting Deposits, Lending of Loans,
Collection of Cheques, Safe Deposit Lockers, Travelers Cheques, Standing
Instructions, Payments - Banker and Customer – Relationship between Banker and
Customer – Duties of Banks – Rights of Banks – Central Bank. (Reserve Bank of
India) Meaning of Central Bank – Functions of Reserve Bank of India.

4. Negotiable Instruments – Meaning of Negotiable Instrument – Types of

Instruments :

(a) Bill of Exchange: Meaning, Definition, Features, Parties and Types of Bills of
Exchange – Acceptance of Bill of Exchange – Modes of Acceptance of Bill of Exchange-
Meaning and Types of Endorsement - Meaning of certain terms like Grace Days, Due
Date, Discounting, Dishonour, Noting and Protest.

(b) Promissory Note : (Pro Note) Meaning - Definition - Features, Parties and
Types of Promissory Note- Promissory Note Versus Bill of Exchange.

Page 6
 (c) Cheque: Meaning, Definition, Features, Parties and Types of Cheque. Meaning
of certain terms like Validity Period of Cheque, Stale Cheque, Anti-Dated Cheque, Post-
Dated Cheque, Blank Cheque, Bouncing of Cheque, Consequences of Bouncing of
Cheque, Crossing of a Cheque – Types of Crossing a Cheque-General Crossing Versus
Special Crossing of a Cheque. Cheque versus Bill of Exchange.

Books Recommended:

1. Business Studies by B.S.Raman, Vol. 1

2. Elements of Commerce by Dawar
3. Fundamentals of Commerce By Y K Bhushan & Dixit.
4. Business Studies By K.D.Basava. Vol.1.
5. Business Studies by T.V.S. Raju & Sesha Murthy. Vol.1

GENERAL OBJECTIVES

1. To develop the knowledge and understanding of various Business Activities.

2. To understand the various Forms of Business Organizations.
3. To understand the Cooperative Form of Organization.
4. To understand the Significance and Functions of Banks.
5. To understand the Application of various types of Negotiable Instruments.

SPECIFIC OFJECTIVES:

1.1. To understand the Meaning of Business.

1.2. To Define the Business.
1.3. To know the Scope of Business.
1.4. To know the Evolution of Business.
1.5 To list the Significance of Business.
1.6 To list out the Classification of Business.
1.7 To know the Meaning of Trade.
1.8 To describe the Aids to Trade.
06 Hours
2.1 To identify the various forms of Business Organizations.
2.2 To know the meaning of Sole Trading Concern.
2.3 To list out the features of Sole Trading Concern.
2.4 To list out the Merits and Demerits of Sole Trading Concern.
2.5 To decide the Suitability/Applicability of Sole Trading Concern.
04 Hours

2.6 To know the Meaning of Partnership;

2.7 To define the Partnership.
2.8 To list out the Features of Partnership Form of Organization.
2.9 To list out the Types of Partners and Partnership.
2.10 To know the Meaning of Partnership Deed.
Page 7
2.11 To list out the Contents of Partnership Deed.
2.12 To know the Formalities of Registration of a Partnership Firm.
2.13 To know the effects of Non-registration of a Partnership Firm.
2.14 To know the Rights, Duties and Liabilities of Partners.
2.15 To list out the Merits and Demerits of Partnership Form of Organization.
2.16 To decide the Suitability of Partnership Form of Organization.
2.17 To know the Meaning of Dissolution of Partnership
2.18 To list out the Differences between Partnership and Sole Trading Concern
12 Hours

2.19. To know the Meaning of Joint Stock Company

2.20. To define a Joint Stock Company
2.21. To list out the Features of Joint Stock Company
2.22. To identify various Types of Companies
2.23. To list out the Merits and Demerits of Joint Stock Form of Organization
2.24. To identify the differences between Joint Stock Company and Partnership Firm
07 hours
2.25. To know the Meaning of Cooperative Society
2.26. To define the Cooperative Society
2.27. To list out the Features of Cooperative Society
2.28. To identify the Types of Cooperative Societies
2.29. To list out the Merits and Demerits of Cooperative Societies
2.30. To decide the Suitability of Cooperative Society Form of Organization
2.31. To distinguish between Cooperative Society and Joint Stock Company
07 Hours

3.1 To know the Meaning of Bank and Banking

3.2 To list out the Features of Bank
3.3 To identify the Types of Banks
3.4 To describe the Functions of Commercial Banks
3.5 To identify the Relationship between the Banker and the Customer
3.6 To know the Duties of Banks
3.7 To know the Rights of Banks
3.8 To know the Meaning of Central Bank (Reserve Bank of India)
3.9 To List out the Functions of Reserve Bank of India
10 Hours

4.1. To know the Meaning of Negotiable Instruments

4.2. To identify the Types of Negotiable Instruments
To know the Meaning and Definition of Bill of Exchange
To list out the Features of Bill of Exchange
To identify the Types of Bill of Exchange
To know the Meaning of Acceptance of Bill of Exchange
To list out the Modes of Acceptance of Bill of Exchange
To know the Meaning of Endorsement of Bill of Exchange
To identify Types of Endorsement of Bill of Exchange
Page 8
4.10 To know the Meaning of certain terms used in Negotiable Instruments
4.11 To know the Meaning and Definition of Promissory Note
4.12 To list out the Features of Promissory Note
4.13 To identify the Parties to a Promissory Note
4.14 To identify the Types of Promissory Note
4.15 To distinguish between Promissory Note and Bill of Exchange
4.16 To know the Meaning and Definition of Cheque
4.17 To list out the Features of Cheque
4.18 To identify the Parties to Cheque
4.19 To know the Meaning of certain terms used in Cheque Transactions
4.20 To identify the Types of Cheque
4.21 To know the Meaning of Crossing of a Cheque
4.22 To distinguish between General Crossing and Special Crossing of a Cheque
4.22 To distinguish between a Cheque and a Bill of Exchange
15 Hours

Internal Assessment Tests 03 Hours

Total 64 Hours

Page 9
 1.3 FINANCIAL ACCOUNTING - I

Contact Hours per week = 04 Hrs Contact Hours per Semester = 64

1. Basic Concepts of Accounting: A Brief Introduction to Accounting –Meaning,

Definition and Scope of accounting- Objectives of Accounting- Differences between
Book Keeping, Accounting and Accountancy – Parties interested in Accounting
Information- Basic Accounting Concepts and Conventions - Branches of Accounting
– Advantages of Accounting – Limitations of Accounting. - Role of an Accountant
in a Business Organization – Role of an Accountant in Society.
2. Systems of Book Keeping: Meaning of Single Entry and Double Entry Systems of
Book Keeping. - Basic Terms used in Double Entry System of Book Keeping like
Event, Transaction, Cash Transaction, Credit Transaction, Goods, Stock, Debtor,
Creditor, Books of Account, Entry, Account, Debit, Credit, On Account, Assets,
Liabilities, Expenditure, Equities, Capital, Drawings, Profit, Loss, Income, Gain,
Trade Discount, Cash Discount, Receipt, Voucher, Solvent, Insolvent, Bad debts,
Doubtful debt., Folio, C/D, C/F, B/F, Classification of Accounts – Rules of Debit
and Credit.
3. Journal: Meaning of Journal – Uses of Journal – Proforma of Journal – Journalizing
Business Transactions – Steps in Journal Entries – Recording of Simple and
Compound Journal Entries.
4. Ledger: Meaning of Ledger-Uses of Ledger-Proper Form of Ledger Account-
Posting of Journal Entries into the concerned Ledger Accounts – Balancing of
Ledger Accounts – Significance of Balances-Preparation of Trial Balance from the
Ledger Balances.
5. Subsidiary Books: Meaning of Subsidiary Books – Uses of Subsidiary Books –
Types of Subsidiary Books – Purchases Day Book - Proforma of Purchases Day
Book. – Sales Day Book – Proforma of Sales Day Book – Purchase Returns Book –
Proforma of Purchase Returns Book – Sales Returns Book – Proforma of Sales
Returns Book – Journal Proper (Problems on Purchases Day Book, Sales Day Book,
Purchases Returns Book and Sales Returns Book only).
6. Cash Book: Meaning of Cash Book – Types of Cash Book – Single Column Cash
Book – Two Column Cash Book – Triple Column Cash Book - Petty Cash Book –
Problems on Single Column Cash Book, three columns Cash Book & Petty Cash
Book only.
7. Final Accounts of Sole Proprietorship Firms: Components of Final Accounts –
Format of Trading Account, Profit & Loss Account & Balance Sheet. - Preparation
of Trading Account, Profit & Loss Account & Balance Sheet from the given Trial
Balance & Adjustments.
Treatment of Adjustments in Final Accounts: (a) Outstanding
Expenses,(b) Prepaid/Unexpired Expenses(c) Outstanding/ Accrued Incomes (d)
Incomes received in Advance/ Unearned Incomes (e) Provision for Depreciation
on Fixed Assets (f) Provision for Interest on Capital (g) Provision for Interest on
Loan (h) Bad Debts to be Written Off (i) Provision for Bad and Doubtful Debts on
Page 10
Debtors (j) Provision for Discount on Debtors (k) Provision for Discount on
Creditors (l) Abnormal Loss of Stock (m) Closing Stock.

BOOKS RECOMMENDED:

1) Introduction to Accountancy by T.S.Grewal

2) Double Entry Book Keeping by T.S.Grewal
3) Introduction to Accountancy by S.N. Maheshwari
4) Accountancy Vol I by B.S. Raman
5) Accountancy Vol I by Kadkol
6) Accountancy by Jain and Narang

GENERAL OBJECTIVES

1. To understand Basic Knowledge of Financial Accounting

2. To familiarize the Students with the Methods of Recording various
Business Transactions
3. To enable the Students to acquire necessary Skills to maintain various
Books of Accounts

SPECIFIC OBJECTIVES:

1.1 To know the meaning of Accounting.

1.2 To know the definition of Accounting.
1.3 To list out the objectives of Accounting.
1.4 To list out the Advantages and Disadvantages of Accounting.
1.5 To know the difference between Book Keeping, Accounting andAccountancy.
1.6 To identify the Parties interested in Accounting Information.
1.7 To list out Basic Concepts of Accounting Concepts and Conventions.
1.8 To identify the Branches of Accountancy.
1.9 To understand a Role of Accountant in Business Organization & Society
06 hours

2.1 To understand the meaning of Single Entry & Double Entry System.
2.2 To know the meaning of various basic terms used in Double Entry System of
Book Keeping.
2.3 To understand different Types of Accounts.
2.4 To know the Rules of Debit & Credit.
03 hours

3.1 To explain the Meaning, Features and Uses of Journal.

3.2 To record the Proforma of Journal,
3.3 To analyze Various Business Transactions and find out the Types of
Accounts.
3.4 To understand the Meaning of Simple and Compound Journal Entries.
3.5 To apply the Rules of Debit and Credit and Recording of Simple &
Compound Journal Entries.
Page 11
 3.6 To prepare the Journal Book.
08 hours

4.1 To explain the meaning of Ledger.

4.2 To explain the uses of Ledger,
4.3 To record the proper Form of Ledger Account.
4.4 To Post the Journal Entries into the concerned Ledger Accounts.
4.5 To close various Ledger accounts.
4.6 To know the significance of Balances of Ledger Accounts
4.6 To know the meaning of Trial Balance
4.7 To prepare the Trial Balance from the Ledger Balances
08 hours

5.1 To know the Meaning of Subsidiary Books

5.2 To know the Uses of Subsidiary Books
5.3 To record the Proforma of various Subsidiary Books
5.4 To record Transactions in various Subsidiary Books
5.5 To post the Transactions of Subsidiary Books into the concerned Ledger
Accounts
5.6 To close and Balance Ledger Accounts 06 hours

6.1.To explain the Meaning and Purpose of Cash Book

6.2 To identify various Types of Cash Book
6.3.To know the Meaning of Single Column Cash Book
6.4. To Record the transactions in the format of Single Column Cash Book
6.5 To know the Meaning of Two Column Cash Book
6.6. To know the meaning of Triple Column Cash Book
6.7. To record the transactions in the format of Triple Column Cash Book
6.8. To know the meaning of Petty Cash Book
6.9. To record the transactions in Petty Cash Book under Analytical and Imprest
System
6.10.To ascertain the Balance in Single/Triple/Petty Cash Books.
12 hours

To explain the meaning of Final Accounts Trading Concerns

To identify the components of Final Accounts
To know the meaning / purpose / Format of Trading Account
To know the meaning /purpose / Format of Profit and Loss Account
To know the meaning / purpose / Format of Balance Sheet
To prepare Simple Trading Account, Profit and Loss Account and Balance Sheet from
the given Trial Balance and Adjustments. 18 hours

Internal Assessment Tests 03 hours

Total Hours 64 hours

Page 12
 1.4 ENGLISH SHORTHAND THEORY

Contact Hours per week = 6 Contact Hours per Semester = 96

CONTENTS
1. 1 to 19 Chapters of Pitman Shorthand Instructor & Key, i.e., from “Consonants” to
“Upward and Downward L & SH”.
2. Reading & Writing of Exercises from Chapter 1 to Chapter 19.

Assignments
Minimum One Assignment for every Three Chapters and Minimum Six Assignments
is Mandatory.

Reference Book
1. “Pitman Shorthand Instructor & Key” by Sir Isaac Pitman.
2. “Pitman Shorthand Dictionary”.
3. “700 Common Words Series” by Sir Isaac Pitman.

GENERAL OBJECTIVES
At the end of the Semester, the Student will be able to Write Exercises from Chapter 1
to Chapter 19 in Shorthand according to Pitman Style.

SPECIFIC INSTRUCTIONAL OBJECTIVES

Contact
Specific Objectives
Hours
1. To Understand the Phonography System 2
2. To Write Consonants 12
3. To Apply the Vowel Signs to the Consonants 10
4. To Interpret Position Writing 4
5. To Use Grammalogues 3
6. To Apply the Punctuation Mark 2
7. To Understand the Alternative Forms of R & H 4
8. To Use Diphthongs & Triphones 4
9. To Know the abbreviated W 1
10.To Understand the Phraseography in Shorthand 5
11.To Understand the Circle S and Z 5
12.To Know the usage of Stroke S and Z 6
13.To Understand the Large Circles 6
14.To Understand the Loops ST and STR 6
15.To Apply Initial Hooks and Final Hooks 5
16.To Understand the SHUN hook 6
17.To Understand the Aspirate in Shorthand 4
18.To Write Upward and Downward R 3
19.To Write L and SH Upward and Downward 3
20.Revision of Grammalogues and Phrases 2
21.Test 3
Total 96
Page 13
 1.5 ENGLISH TYPEWRITING SPEED

Contact Hours per week = 06 Contact Hours per Semester = 96

Contents Contact Hrs.

1. Typing Posture – Touch System – Correct Method of
Inserting and Removal of Papers from the Typewriter 2
2. Introducing the Key Board – Drill to Develop Key 10
Locations 18
3. Drill to Develop Accuracy and Speed in Typewriting – 1
Words, Sentences and Paragraphs 60
4. Typing of Figures, Special Characters and Punctuation 1
Mark, Combination of Signs. 1
5. Speed Practicing of 25 Words per Minute 3
6. Test – 10 Minutes
TOTAL 96

Reference Book

1. Computer Key Board Practice using “A Text Book of Touch Typewriting” by

Sri.R.V.Nagaraja Rao.

2. English Typewriting Text Book by S.R.Siddaraju.

GENERAL OBJECTIVES

1. To Develop Skill in Operating the Typewriter and in Typing Rapidly and

Accurately by Touch method.

SPECIFIC INSTRUCTIONAL OBJECTIVES

1. To Operate the Different Keys of the Key Board

2. To Use Different Rows of the Key Board
3. To Practice Keying Text Speedily and Accurately.

SCHEME OF EXAMINATION

1. Question Paper Containing 250 Words. It should be Typed Within

TEN MINUTES

Page 14
 1.6. ACCOUNTANCY & COMMERCE PRACTICAL

Number of Hours: 48 hours Hours per Week:

03 hours

ACCOUNTANCY:

Invoice – Cash Bill – Credit Bill - Credit Note – Debit Note – Bill of Exchange –
Promissory Note – Cheque- Demand draft – Receipts -Vouchers– Cash Book- Trial
Balance – Methods of Preparation of Trial Balance –-Rectification of Errors- Balance
sheet.

COMMERCE:

Types of Bank Accounts-Opening of Bank account – Application form for

Opening Bank Account - Memo of an Unpaid Cheque– Pay–in–Slip – Withdrawal Form
– Application Form for Demand Draft – Quotation – Purchase Order – Delivery Challan –
NSC Form – Telegram Form – Railway Reservation Form - Money Order Form - Brief
Knowledge of ATM, Debit Card, Credit Card, Telegraphic Transfer, Speed Post and
Courier Service – Online Booking.

Page 15
 1.6 GENERAL OBJECTIVES

1. To Enable and Familiarize the Students with the Preparation of various Documents
and Statements which are used in Accounting Work and in other Commercial Affairs.

SPECIFIC OBJECTIVES

1. Preparation of Inland Invoice using the following aspects: Details of the Buyer and
Seller, Description of Goods Sold, Trade Discount Offered, Charges like Packing,
Forwarding and Insurance, Terms and Conditions. 2 Hrs
2. Preparation of Cash Bill and Credit Bill 2 Hrs
3. Preparation of Credit Note and Debit Note for various purposes 2 Hrs
4. Preparation of various Types of Bills of Exchange 2 Hrs
5. Preparation of Single and Joint Promissory Note 2 Hrs
6. Preparation of Bearer and Crossed Cheque 2 Hrs
7. Preparation of Demand Draft and Traveler’s Cheque 2 Hrs
8. Preparation of Minimum ten different Receipts and ten different Vouchers 2 Hrs
9. Preparation of Cash Book based on these Receipts and Vouchers 2 Hrs
10.Preparation of Trial Balance from the given Ledger Balances 2 Hrs
11.Preparation of correct Trial Balance from the Incorrect Trial Balance 2 Hrs
12.Rectification of One–sided and Two-sided Errors 2 Hrs
13.Preparation Balance Sheet from the given information 2 Hrs
14.Identification of various Types of Bank Accounts 2 Hrs
15.Knowing the Procedure for Opening of Bank Accounts 2 Hrs
16.Filling the Application Form of Bank Account 2 Hrs
17.Drafting the Memo of a Cheque Unpaid 2 Hrs
18.Filling up of Pay-in-Slip for Cash/ Cheque Remittance 2 Hrs
19.Filling up of Withdrawal Form 2 Hrs
20.Filling up of Traveler’s Cheque Form / Demand Draft Application Form 2 Hrs
21.Preparation of Quotation/ Purchase Order/ Delivery Challan. 2 Hrs
22.Filling up of NSC form/ Telegram Form/ Railway Reservation Form /
Money Order Form 2 Hrs
23.Knowing of ATM, Debit Card, Credit Card, Telegraphic Transfer, speed post,
Courier Service – Online Booking. 2 Hrs

Internal Assessment Tests

2 Hrs

Scheme of Examination
Duration: 3 hours Max. Marks: 100

1. Record 20 marks
2 Written test (1 Hour with Six questions carrying ten marks each) 60 marks
(a) Drafting of Invoice/ Cash Bill/ Credit Bill/Credit Note/ Debit Note
(b) Drafting of B/E, Promissory Note/Cheque/ Demand Draft
Page 16
 (c) Preparation of Cash Book
(d) Preparation of Trial Balance/Balance Sheet
(e) Recording of Rectifying Entries
(f) Filling up of various Prescribed Forms
3. Viva 20 marks

Total 100 marks

Page 17
 1.7 COMPUTER APPLICATION IN BUSINESS - I

Contact Hours per week = 6 Contact Hours per Semester = 96

Contents Contact Hrs.
BASICS
1. Meaning & Definition of Computer.
2. Role of Computer in Business.
3. Definition of Data and Data Types.
1
4. Processing of Scanning, Storing, and Retrieving.
1
5. Structure of a Computer – ALU, CPU, MEMORY,
1
I/O DEVICES
1
6. Hardware Components – Mother Board, RAM,
2
ROM, Memory Devices, Drives.
2
7. I/O Devices – Functions and Specifications
8. Different Types of Printers, Monitors, Key Board,
2
Scanner, Mouse, OCR, Function Keys of Key Board
1
9. Types of Computers – PC, PCXT, PCAT,
Mainframe, Note Books, Palmtops
1
10.Software Concepts – Programming, Compiling.
11.Operating Systems – DOS, UNIX, WINDOWS –
2
Basic Commands for Formatting, Copying,
2
Renaming, Creating Directory, Removing Directory.
MS WORD
1. Preparation of Business Letter, Official Letter using
features like Centering, Bold, Italic, Underlining,
25
Right Justification, Left Justification, Line Spacing,
Paragraphing, Bullets, Word Art, Clip Art, Both from
Printed and Manuscript.
2. Preparation of Statements like Balance Sheet, Profit
25
& Loss Account, Other statements using Table with
related Formatting & Insertion Features, Both from
Printed and Manuscript.
5
3. Mail Merging.
3
4. Creation of File (Pamphlets), News Items, Template,
1
5. Application of Page Setups in different Paper Sizes,
1
6. Print Out.
POWER POINT
5
1. Creating a New Power Point Presentation with Single
5
Slide and Multiple Slides,
2
2. Adding, Editing, Copying, Deleting, Rearranging the
5
Slides,
3. Creating the Title Slides,
3
4. Adding Pictures, Word Art, Clip Art, Transition,
Animation and using Action Buttons.
TESTS
TOTAL 96

Page 18
 Reference Books: 1. MS Office 2007 Comdex
2. Fundamentals of Computer by Shobha S
3. Total Computer Applications Ravi Khurana
4. Teach yourself Office 2000 for Windows – Coray Sandler, Tom
5.Teach Yourself Windows – A L Stevens
6. The ABC s of MS Office 2000 – Guy Hard-Davis
7. Working in MS Office - Ran Mansfield

SCHEME OF EXAMINATION:
1. Record – 05 Marks 2) Writing – 20 Marks 3) Execution – 50 Marks 4) Printout –
05 Marks 5) Viva – 20 Marks

GENERAL OBJECTIVES

After the completion of the study of this subject students should be able to:

1. Recognize the various Models of Computer System

2. Recognize the various parts, Physical Components of a Computer
3. Understand the Cable Connections and Booting Steps
4. Know the various I/O Devices
5. Understand the Need of Operating System
6. Understand the use of Mouse Buttons
7. Appreciate working under Windows Environment
8. Appreciate the use of Windows Explorer
9. Create any Document
10.Know Formatting the Document and Taking Printout
11.Design Presentations using MS Power Point
12.Apply the various Features of Power Point

SPECIFIC INSTRUCTIONAL OBJECTIVES:

1. Identify the Models of Computers - Tower, Desktop, Laptop, Palmtop

2. Identify and understand Front Panel, Switches and Back Panel Connectors of a
Computer System.
3. Identify and understand the Physical Components of Computer - Input Devices -
Keyboard, Mouse, Scanner, and Compact Disk - Output devices - Monitor, Printer,
and Plotter.
4. Understand the Need of an Operating System.
5. Do the Connections of the System, Switch on and understand the Booting Steps.
6. Understand the Concept of File and Directory, Naming Rules for Files /
Directories, Types of Files.
7. Getting Started with Windows, Desktop, Icons, Mouse Operations – Single Click,
Double Click, Drag & Drop, Shortcuts, Popup Menus, Start Button.
8. Exposure to Windows Operating System - Starting and Closing a Program,
Switching between Programs, Documents, Re-sizing Windows - Maximize,
Minimize and Restore, Find - File, Folders - Shutdown - Shutdown / Restart

Page 19
 Computer, Creating/Opening a Document, Understand Clipboard Concept for
Copy, Cut and Paste, Editing and Saving the Document, Study and understand
Windows Utilities -Notepad, Word Pad, Paint, Calculator.

9. WORD
Invoking Word Application and understand the different parts - Title Bar, Menu Bar,
Tool Bar, Scroll Bar, Control Button.
Create a New Document - Edit, Save, Close, Page Setup (Layout), Text Formatting -
Selection of Fonts, Font Size, Alignments, Line Spacing, Paragraph Alignment, Indents
& Tabs.
Creating Documents with Multiple Columns.
Inserting Symbols, File, Hyper Link, Clip Arts and Pictures into the Document
Page Formatting - Inserting Page Numbers, Date, Time, Fields, Header and Footer,
Foot Note, Comments.
Practicing the utilities like Find, Replace, Go To, Spell Check,
Grammar Check, Thesaurus, Word Count, Auto Text and Auto correct.
Applying Header and Footer Options
Creating Drawings and Charts using Drawing Toolbar
Creating Tables and Borders
Creating Templates, Envelopes & Labels
Object Linking and Embedding (OLE)
Taking Printout of the Document
Mail-Merging
Creating Macros and Customizing Word
Exiting Word

10.POWER POINT
10.1 Know Slides and Insertion of Slides.
10.2 Add Text, Pictures, Word art and Clip art to the Slides.
10.3 Use Edit and Formatting Options.
10.4 Apply Slide Transition.
10.5 Create Presentation with Title Slide, Animation and Action Buttons.

Page 20
 2.1 FINANCIAL ACCOUNT ING – II

Contact Hours per Week = 04 Contact Hours per Semester

= 64

1. Bank Reconciliation Statement: Meaning – Need for BRS – Types of Balances in

Cash Book and Pass Book - Causes of difference between Cash Book and Pass Book
Balances- Preparation of Bank Reconciliation Statement. In favorable (Regular)
overdraft (unfavorable) balances as per Cashbook and Passbook – Problems on
Favorable Balance/ Overdraft Balance/ Extracts of Cash Book and Passbook Entries

2. Bill of Exchange: Meaning of Bill of Exchange – Parties to a Bill of Exchange-

Acceptance of Bill of Exchange- Term and Due Date of a Bill – Grace days -
Accounting treatment of the Bill in the Books of Drawer, Drawee and Endorsee:

(a) When the Bill is retained till the Due Date and met on the Due Date
(b) When the Bill is Discounted with the Banker
(c) When the Bill is Endorsed to a Third Party
(d) When the Bills Sent to the Bank for Collection
(e) When the Bill is Dishonoured on the Due Date

3. Consignment Accounts – Meaning of Consignment – Parties to Consignment –

Features of Consignment – Sale versus Consignment – Proforma Invoice- Account
Sales – Commission – Ordinary Commission – Special Commission – Over-riding
Commission –Del-Credre Commission – Expenses – Recurring and Non–recurring
Expenses - Advance- Consignment Stock – Accounting Treatment of Consignment
Transactions in the Books of Consignor and Consignee.

4. Final Accounts of Non Trading Concerns: Meaning of Non Trading Concern –

Components of Final Accounts of Non-Trading Concerns – Receipts and Payments
Account – Income and Expenditure Account – Receipts and Payments Account versus
Income and Expenditure Account- Balance Sheet- (Problems on Preparation of
Income and Expenditure Account and Balance Sheet from the given Receipts and
Payments Account and Adjustments).

5. Average Due Date: Meaning and Uses of Average Due Date – Circumstances
necessitating the Calculation of Average Due Date- Steps in Calculation of Average
Due Date – Problems on Average Due Date.

6. Depreciation: Meaning of Depreciation– Causes of Depreciation – Objectives of

Providing Depreciation – Depreciation versus Fluctuation – Methods of Providing
Depreciation – Straight Line Method – Diminishing Balance Method – Annuity
Method – Insurance Policy Method –Revaluation Method- Problems on these
methods.

Page 21
 BOOKS RECOMMENDED:

1) Introduction to Accountancy by T.S.Grewal

2) Double Entry Book Keeping by T.S.Grewal
3) Accountancy by S.N. Maheshwari
4) Accountancy Vol I & II by B.S. Raman
5) Accountancy Vol I & II by Kadkol
6) Accountancy by Jain and Narang

GENERAL OBJECTIVES

1. To Understand the transactions relating to Banks and Bills of Exchange

2. To Work out the Net Result of Operations for Non-Trading concerns by preparing
Final Accounts
3. To Appreciate Special Features of Accounting for Consignment
4. To Compute Average Due Date.
5. To Describe Different Methods of Providing Depreciation

SPECIFIC OBJECTIVES

1.1 To Explain the Meaning of Bank Reconciliation Statement

1.2 To Know the Need for BRS
1.3 To Identify the Types of Balances in Cashbook and Passbook
1.4 To Describe the causes of differences between the Balances of Cash Book and Pass
Book
1.5 To Prepare BRS in case of Favorable and Overdraft Balances as per Cash book and
Passbook
1.6 To Prepare BRS from the Extracts of Cash book and Pass book entries
10 hours

2.1 To Know the meaning of Bill of Exchange

2.2 To Identify the Parties to a Bill of Exchange
2.3 To Know the Acceptance of Bill of Exchange
2.4 To Know the Meaning of certain terms used in Bills of Exchange
2.5 To Record Transactions relating to Bills in the Journal of Drawer, Drawee and
Endorsee 12 hours
To Explain the Meaning of Consignment
To Identify the Parties to Consignment
To List out the Features of Consignment
To Distinguish between Consignment and Sale
To Explain the Meaning of certain important terms used in Consignment
To explain the basic frame work of accounting for consignment transactions in the
books of Consignor and Consignee
To Compute the Value of Unsold Stock
To Record Consignment Transactions in the Books of Consignor and Consignee and
Prepare necessary Ledger Accounts
12 hours
Page 22
4.1 To Explain the meaning of Non Trading concern
4.2 To identify the Components of Final Accounts of Non-Trading Concerns
4.3 To Describe the Features of Receipts & Payments Account and Income &
Expenditure Account
4.4 To Distinguish between Receipts & Payments Account and Income& Expenditure
Account
4.5 To Know the purpose of Preparing Balance Sheet.
4.6 To Prepare the Income and Expenditure Account from the given Receipts and
Payments Account and Adjustments
11 hours

To Know the Meaning of Average Due Date

To Know the Uses of Average Due Date
To Highlight the Circumstances under which Average Due Date is Calculated
To Identify the Steps in the Calculation of Average Due Date
To Compute the Average Due Date
06 hours

6.1 To Know the Meaning of Depreciation

6.2 To Know the Causes of Depreciation
6.3 To Know the Objects of Providing Depreciation
6.4 To List Various Methods of Providing Depreciation
6.5 To Prepare Accounts under Straight Line Method, Diminishing Balance Method,
Annuity method, Insurance Policy method and Revaluation method
10 hours

Internal Assessment Tests 03 hours

Total 64 hours

Page 23
 2.2 BUSINESS ARITHMETIC & STATISTICS

Total Number of Hours: 80 Hours per Week: 05

BUSINESS ARITHMETIC (30 Marks)

1. Average: Meaning – Formulae - Simple Average - Combined Average – Weighted

Average – Correct Average – Average Speed – Problems on Average.

2. Percentage: Meaning – Expression of Certain Terms – Important Rules – Problems

on Percentage

3. Profit and Loss: Meaning of Certain Terms used in Profit and Loss - Formulae –
Problems on Profit and Loss.

4. Simple and Compound Interest: Meaning of Interest, Simple Interest, Compound

Interest, Principal, Amount, Time, Rate of Interest – Formulae on Simple and
Compound Interest- Problems on Simple and Compound Interest

5. (a) Ratio and Proportion: Meaning of Ratio – Kinds of Ratio – Terms of the Ratio
– Meaning of the Proportion – Kinds of Proportion – Terms of the Proportion –
Problems on General Ratio and Proportion.

(b) Meaning of Partnership: Working and Sleeping Partners – Division of Profits

among the Partners in the Ratio of their Investment – Division of Profits among the
Partners in Equivalent Capital Ratios for a Unit of Time – Problems on Ratio and
Proportion with reference to Partnership.

BUSINESS STATISTICS (70 Marks)

1. Introduction to Business Statistics: Meaning – Definition of Statistics –

Characteristics of Statistics – Functions of Statistics – Utility of Statistics –
Limitations of Statistics – Scope of Statistics.

2. Collection, Classification and Tabulation of Statistical Data: Sources of Statistical

Data – Methods of Collecting Primary Data – Sources of Secondary Data –
Primary Data versus Secondary Data - Classification - Meaning – Objects – Types
of Classification – Tabulation – Meaning – Objects – Types of Tabulation – Parts
of a Table – Essentials of a Good Table – Frequency Distribution – Formation of a
Continuous Frequency Distribution Table by using Exclusive and Inclusive
Methods - Simple problems on Tabulation.

3. Measures of Central Tendency: Concept of Central Tendency – Objectives of

Averages – Essentials of an Ideal Average – Different Measures of Central
Tendency – Calculation of Arithmetic Mean, (By using Direct, Shortcut and Step
Deviation Methods) Median, Mode,(By using Inspection and Grouping and

Page 24
 Analysis Method) Geometric Mean and Harmonic Mean in Individual , Discrete
and Continuous Series.

4. Measures of Dispersion: Meaning of Dispersion – Range – Mean Deviation and

Standard Deviation – Calculation of Range, Mean Deviation (from Arithmetic
Mean Only) and Standard Deviation in Individual, Discrete and Continuous Series.

5. Simple Correlation: Meaning – Properties – Types of Correlation – Calculation of

Karl Pearson’s Co-efficient of Correlation in Individual Series by using Direct /
Actual Mean Method Only

6. Index Numbers: Meaning – Uses of Index Numbers – Calculation of Simple

Aggregate Index Number, Fisher’s Ideal Index Number, Cost of Living Index
Number by using Aggregative Expenditure Method and Family Budget Method.

7. Diagrammatic & Graphical Representation of Statistical Data: Meaning – Uses –

Limitations of Diagrams and Graphs – Diagrams versus Graphs – Type of
Diagrams – Problems on Simple Bar Diagram, Sub Divided Bar Diagram, Multiple
Bar Diagram, Percentage Bar Diagram, Rectangular Bar Diagram and Pie Diagram
Only – Problems on Ogive Curve (Less than and More than type) – Histogram and
Frequency Polygon Only.

Books Recommended:

1. Objective and Subjective Arithmetic ------ R.S Agarwal

2. Commercial arithmetic ------- Jather and Berri
3. Commercial Arithmetic --------Vijayakumar
4. Statistical Methods ------ S.P. Gupta
5. Commercial Mathematics including statistics ---- R. Gupta
6. Elements of Commercial Arithmetic ---- K. S. Patwardhan

GENERAL OBJECTIVES

1. To Provide Basic Understanding of Some of the Statistical Methods, Tools and

Techniques used in the Field of Modern Business Management.
2. To Develop an Understanding of various Statistical Devices used for Better
Planning and Control various Business Operations.
3. To Provide Basic and Conceptual Understanding of General Statistical Principles
and Statistical Tools to Interpret and Analyze various Business Problems.
4. To Understand the Application and Relevance of Average, Percentage, Profit and
Loss, Simple and Compound Interest and Ratio & Proportion in various Business
Affairs.

Page 25
SPECIFIC OBJECTIVES

Business Arithmetic:
1.1 To Know the Meaning of Average
1.2 To Know the Formulae on Average
1.3 To Apply the Formulae on Solving various Types of Problems on Average
05hours

To Know the Meaning of Percentage

2.2 To Explain the Concept of Percentage by Examples
2.3 To Know the Important Rules of Percentage
2.4 To Solve various Problems on Percentage
06 hours

To Know the Meaning of Terms like Cost Price, Selling Price, Profit and Loss
To Know the Formulae on Profit and Loss
3.3 To Solve various Types of Problems on Profit and Loss
06 hours

To Know the Meaning of Interest, Simple Interest and Compound Interest

To Know the Formulae on Simple and Compound interest
To Solve Different Types of Problems on Simple and Compound Interest 08 hours

To Know the Meaning of Ratio and Proportion.

To Know the Kinds of Ratio and Proportion
To Know the Terms of Ratio and Proportion
To Solve Simple Problems on General Ratio and Proportion
To Know the Meaning of Partnership, Sleeping and Working Partner
To Solve Different Problems on Ratio & Proportion with Reference to Partnership
08 hours
Business Statistics:
1.1 To Know the Meaning of Statistics
1.2 To Define the term ‘Statistics’
1.3 To Describe the Characteristics of Statistics
1.4 To Describe the Different Functions of Statistics
1.5 To Explain the Utility of Statistics in Different Fields
1.6 To Explain the Limitations of Statistics
1.7 To Know the Scope of Statistics
05 hours

2.1 To Know the Meaning of Collection of Data

2.2 To Identify the Sources of Statistical Data
2.3 To Know the Methods of Collecting Primary Data
2.4 To Know the Sources Secondary Data
2.5 To State the Differences between Primary Data and Secondary Data
2.6 To Know the Meaning and Objects of Classification of Data
2.7 To Identify the Types of Classification of Data
Page 26
2.8 To Know the Meaning and Objects of Tabulation of Data
2.9 To Identify the Kinds of Tabulation
2.10 To Know the Parts of a Table
2.11 To Know the Essentials of a Good Table
2.12 To Know the Meaning and other related terms of Frequency Distribution
2.13 To Solve Problems on Frequency Distribution and Tabulation
06 hours

3.1 To Explain the Concept of Central Tendency

3.2 To Know the Objectives of Averages
3.3 To Know the Essentials of an Ideal Average
3.4 To Know the Meaning of all Measures of Central Tendency
3.5 To Solve various problems on Measures of Central Tendency in all Series
10 hours

4.1 To Know the Meaning of Dispersion

4.2 To Know the Meaning of Range, Mean Deviation and Standard Deviation
To Solve various problems on Range, Mean Deviation and Standard Deviation in
all Series
06 hours
5.1 To Know the Meaning of Correlation
5.2 To Know the Properties and Types of Correlation
To Compute Karl Pearson’s co-efficient of Correlation by using Direct Method
05 hours

6.1 To Know the Meaning and Uses of Index Numbers

To Compute Simple Aggregate Index, Fisher’s Ideal Index and Cost of Living
Index Numbers
06 hours

To Know the Meaning and Uses of Diagrams and Graphs

To Know the Limitations of Diagrams and Graphs
To State the Differences between Diagrams and Graph
To Identify the Types of Diagrams
To Solve Problems on Simple Bar Diagram, Sub-divided Bar Diagram, Multiple Bar
Diagram, Percentage Bar Diagram, Rectangular Bar Diagram and Pie Diagram
To Determine the Value of Median Graphically by using Ogive Curve
To Determine the value of Mode Graphically by Histogram
To Draw the Frequency Polygon on Graph sheet 06 hours

Internal Assessment Tests 03 hours

Total Hours 80 hours

Page 27
 2.3 BUSINESS STUDIES - II

Total Number of Hours: 64 Hours per Week: 04

1. Trade: Home Trade – Classification of Home Trade – Wholesaler – Meaning –

Characteristics – Types – Functions – Services of Wholesalers to Manufacturers
and Retailers – Arguments for and against the Elimination of the Wholesaler –
Retailer – Meaning – Characteristics – Functions – Services of Retailers to
Consumers and Manufacturers – Types of Retailers – Departmental Stores –
Meaning - Origin – Features – Merits and Demerits –Multiple Shops – Meaning –
Origin - Features – Merits and Demerits – Departmental Stores versus Multiple
Shops - Mail Order Business – Meaning – Origin - Features – Merits and Demerits
– Mail Order Business versus Multiple Shops – Mail Order Business versus
Departmental Stores – Super Markets – Meaning - Origin – Features – Merits and
Demerits- Super Markets versus Departmental Stores – Wholesaler versus Retailer.

2. Foreign Trade: Meaning – Importance – Foreign Trade versus Home Trade –

Types of Foreign Trade-Export Procedure – Import Procedure – Important
Documents used in Export and Import Trade.

3. Business Risk and Insurance: Meaning of Business Risk – Pervasiveness of Risks

in Business – Types of Business Risks – Steps in Risk Management - Meaning of
Insurance – Insurance versus Assurance – Double Insurance versus Re-insurance –
Insurable Risks and Non-insurable Risks – Insurance Contract – Components of
Insurance Contract – Principles of Insurance- Kinds of Insurance- Life Insurance –
Types of Life Policies – Marine Insurance – Types of Marine Policies – Fire
Insurance – Types of Fire Policies – Life Insurance Versus Other Forms of
Insurance.

4. Transport: Meaning – Importance - Essentials of a Good Transport System - Modes

of Transport – Road Transport – Features – Merits and Demerits – Railway
Transport – Meaning – Features – Merits and Demerits – Road Transport versus
Railway Transport – Water Transport – Meaning – Features – Merits – Demerits –
Ocean Transport - Meaning- Features – Merits – Demerits – Air Transport –
Meaning – Features – Merits – Demerits. Suitability of Road, Railway, Water,
Ocean and Air Transport.

5. Business Promotion: Meaning of Entrepreneur and Entrepreneurship – Elements of

Entrepreneurship – Characteristics of Entrepreneur – Functions of Entrepreneur –
Promotion – Types of Promoters - Entrepreneur Versus Promoter.

6. Money: Meaning – Definition – Features - Types – Essentials of Good Money –

Functions of Money

7. Career Opportunities: Meaning of Career – Identification of Career Opportunities –

Availability of Opportunities to Set up Small Scale Industries.
Page 28
Books Recommended:

1. Business Studies by B.S.Raman, Vol. II

2. Elements of Commerce by Dawar
3. Fundamentals of Commerce By Y K Bhushan & Dixit.
4. Business Studies By K.D.Basava. Vol.1I.
5. Business Studies by T.V.S. Raju & Sesha Murthy. Vol.1I
6. Entrepreneurship Development by Khanka

GENERAL OBJECTIVES

1. To Understand Home Trade and Nature of Distribution System

2. To Understand Importance, Procedure and Regulations Governing Foreign Trade
3. To Appreciate the Role and Importance of Insurance to cover the Risks of
Business. Lives of Human Beings and Properties
4 To Explain the Role and Importance of Transport as an Adjunct of Trade
5. To Appreciate the Role and Importance of Entrepreneurship in Business Promotion.
6. To Understand the Nature and Functions of Money
7. To Comprehend Career Opportunities in Business and other Related Fields

SPECIFIC OBJECTIVES

1.1 To Know the Meaning of Home Trade

1.2 To Classify Home Trade
1.3 To Know the Meaning, Characteristics, Types and Functions of Wholesaler
1.4 To Explain the Services of Wholesaler to Manufacturers/Retailers
1.5 To Discuss Arguments For and Against the Elimination of the Wholesaler
1.6 To Know the Meaning, Characteristics, Functions and Types of Retailer
1.7 To Explain the Services of Retailer to Consumers/Manufacturers
1.8 To Know the Meaning, Origin, Features, Merits and Demerits of Departmental
Stores, Multiple Shops, Mail Order Business, Super Markets.
1.9 To State the differences between Departmental Stores and Multiple Shops, Mail
Order Business and Departmental Stores, Mail Order Business and Multiple Shops,
Super Markets and Departmental Stores and Wholesaler and Retailer
13 hours

2.1 To Know the Meaning and Importance of Foreign Trade

2.2 To State the differences between Home Trade and Foreign Trade
2.3 To Identify the Types of Foreign Trade
2.4 To Describe Export Trade Procedure
2.5 To Describe Import Trade Procedure
2.6 To Identify the Important Documents used in Export and Import Trade
10 hours

3.1 To define Business Risk

3.2 To Explain the Pervasiveness of Risks in Business
Page 29
 To Identify various Types of Business Risks
To Outline the Steps in Risk Management
3.4 To Know the Meaning of Insurance
To State the differences between Insurance and Assurance, Double Insurance and
Re-Insurance
3.6 To Identify Insurable and Non-insurable Business Risks
3.7 To Know the Meaning of Insurance Contract
3.8 To State the Components of an Insurance Contract
3.9 To Describe the Principles of Insurance
3.10 To Identify the Kinds of Insurance
3.11 To Describe the Life, Marine and Fire Insurance Policies
To State the differences between Life Insurance and Other Forms of Insurance
14 hours
4.1 To Know the Meaning and Importance of Transport
4.2 To List out the Essentials of Good Transport System
4.3 To Identify various Modes of Transport
To Describe the Meaning, Features, Merits and Demerits of Road, Railway, Water,
Ocean and Air Transport
4.5 To State the differences between Road Transport and Railway Transport
4.6 To Discuss the Suitability of all Modes of Transport
10 hours

5.1.To Know the Meeting of Entrepreneur and Entrepreneurship

5.2 To Describe basic Elements of Entrepreneurship
5.3 To Describe Characteristics of an Entrepreneur
5.4 To Describe the Functions of an Entrepreneur
5.5 To Know the Meaning of Business Promotion
5.6 To Describe various Types of Promoters
5.7 To Distinguish between Entrepreneur and Promoter
06 hours

To Know the Meaning of Money

To Define Money
To List out the Features of Money
To Identify various Types of Money
To List out the Essentials of Good Money
To Describe the Functions of Money 04 hours

7.1 To Know the Meaning of Career

To Identify various Career Opportunities
To Identify Available Opportunities to set up Small Scale Industries 04 hours

Internal Assessment Tests 03 hours

Total 64 hours

Page 30
 2.4 ENGLISH SHORTHAND
(Principles & Condensation)

Contact Hours per week = 06 Contact Hours per Semester = 96

CONTENTS

1. 20 to 35 Chapters of Pitman Shorthand Instructor & Key i.e., from

“Compound Consonants” to “Intersections”. 15 Hours

2. Reading & Writing of Exercises from Chapter 20 to Chapter 35. 15 Hours

3. Transcription from “Longhand to Shorthand” and “Shorthand to Longhand”

05 Hours

4. Regular Practice of Grammalogues, Phrases, Contractions. Special Contractions &

Intersections 25 Hours

5. Condensation. 33 Hours

Internal Assessment Tests 03 Hours

NOTE: 1.Sl.No.1 and 2 (Four Questions) - 40 Marks

2. Sl.No. 3 (Longhand to Shorthand and Shorthand to Longhand - 20 Marks)
3. Sl.No. 4 (Grammalogues, Phrases, Contractions and Intersections – 10 Marks)
4. Sl.No. 5 (Condensation) - 30 Marks

Books Recommended:

1. “Pitman Shorthand Instructor & Key” by Sir Isaac Pitman

2. Wren and Martin Grammar
3. Pinks and Thomas English Grammar

GENERAL OBJECTIVES

At the end of the Semester the Student will be able to Write Exercises from
Chapter 20 to Chapter 35 in Shorthand according to Pitman Style

SPECIFIC INSTRUCTIONAL OBJECTIVES

Contact
Specific Objectives
Hours
1 Understand the Compound Consonants 5
Page 31
2 Apply Vowel Indication 3
3 Understand the Halving Principle 6
4 Understand the Doubling Principle 6
5 Apply the Diphones to Consonants 2
6 Know the Medial Semicircle "W" to Consonants 2
7 Understand Prefixes 6
8 Understand Suffixes 6
9 Understand the Contractions 6
10 Write the Figures and Special Symbols 2
11 Understand the Techniques of Note Taking and 1
Transcription
12 Mark the Essential Vowels to Consonants 2
13 Write the Special Contractions 5
14 Write Advanced Phraseography 14
15 Apply Intersections in taking dictation 7
16 Translate Long hand into Shorthand and vice versa 10
17 Understand the condensation and apply the condensation 10
Test 3

Total 96

Page 32
 2.5 ENGLISH TYPEWRITING (SPEED)

Contact Hours per week =06 Contact Hours per Semester = 96

CONTENTS

Contents Contact Hrs.

Practicing the Speed Passages @ 30 WPM 93
Tests 03
TOTAL 96

Reference Book

1. Key Board Practice using “A Text Book of Touch Typewriting” by

Sri.R.V.Nagaraja Rao.
2. English Typewriting Text Book by Sri.S.R.Siddaraju.

3. Newspapers & other printed matter

GENERAL OBJECTIVES

1. To Attain the Speed of 30 WPM

SPECIFIC INSTRUCTIONAL OBJECTIVES

1. To practice keying text speedily

Note: Printed Matter of 300 Words should be typed in 10 Minutes at the rate of
30 WPM

Page 33
 2.6 ENGLISH TYPEWRITING
(MANUSCRIPT LETTERS)

Contents Contact Hrs.

Typing Business Letter, Official Letter and Demi Official
75
Letter of Simple Nature from Manuscript Containing Total
18
350 words in all Three Letters together.
3
Tests
TOTAL 96

GENERAL OBJECTIVES

1. To Train the Students to Type the above Office Correspondence Letters.

SPECIFIC OBJECTIVES

1. To Train the Students to Type Business Letter, Official Letter and Demi-official
Letter Accurately.

2. To Develop an Understanding of the Forms used in Offices and the Ability to

produce them neatly and accurately.

3. To Train Students to take out Carbon Copies.

4. There should not be Exceed 350 words from all three Letters taken together.

Page 34
 2.7. COMPUTER APPLICATION IN BUSINESS – II
Contact Hours per week = 6 Contact Hours per Semester = 96

Topics No. of Hrs

1. MS EXCEL 1
1 Spread Sheet 1
2 Work Book 1
3. Cell 1
4 Cell Address 1
5. Range
6. Different Types of Data 2
7. Entering different Types of Data 4
8. Formatting Cells 2
9. Formulae 15
10. Auto Filling 1
11. Preparation of different Types of Graphs & Charts 10
12. Formatting the Graphs 2
13. Giving Title, Legends, etc. 1
14. Pivot Table 5
15. Working with Multiple Worksheets and Work-books 2
16. Printing of excel sheet 1

2. M.S ACCESS (DATA BASE MANAGEMENT)

1. Meaning and Utility 2
2. Features of DBMS and RDBMS 5
3. Tables, Queries, Forms, Reports and Macros. 20
4. Printing of Reports 1
3
3.INTERNET PRACTICE
1. Meaning of Internet – Creation of E-Mail ID, Save
and Send
Mail, Use Search Engines, Finding People on the Net. 5
2. Apply for Job on the Net, Collect some Application
Form, On-
line Learning’s and On-line Exams and How to buy a
Product
On-line.

4.KANNADA NUDI SOFTWARE

1. Invoking of Nudi – Activate Nudi Direct to Use with 8
MS Word,
Nudi Fonts Selection, Scroll Lock Using and Hal and
Key(1) to
get Oththu and Shift F Key to get arkavoththu – Key 2
Combinations of Nudi, Toglling between English and
Kannada,
Create a New Document in MS Word using Nudi Font
Page 35
 and
Save the Document, Print Preview and Take Print of
Nudi
Document.

5. SOFTWARE INSTALLATION
1. Meaning of Software, Installation and Removing the
Software
(OS of XP, Office 07, Nero Acrobat Reader, Antivirus,
Printer
and other Useful Software’s)
Tests

Total 96

Reference Books: 1. MS Office 2007 - Comdex

2. Fundamentals of Computer by Shobha S
3. Total Computer Applications by Ravi Khurana

SCHEME OF EXAMINATION:

2. Record – 05 Marks
3. Writing – 20 Marks
4. Execution – 50 Marks
5. Printout – 05 Marks
6. Viva – 20 Marks

GENERAL OBJECTIVES

1. Create a Worksheet in MS Excel

2. Use Functions and Formulas
3. Know to Format the Worksheet and Take a Printout
4. Create a Database in MS Access
5. Create View, Form, Table, Query and Report
6. Know to take the Printout of the Report

SPECIFIC INSTRUCTIONAL OBJECTIVES

I) MS EXCEL
1. Invoking Excel Application and understand the different parts – Title Bar, Menu
Bar, Toolbar, Scrollbar, Control Window.
2. Creating an Excel Book
3. Understanding the Excel Sheet, Cell, Rows & Columns, Sheet Size, Navigating the
Workbook
Page 36
 4. Entering Data - Numeric, Text and Formula
5. Formatting a Cell - Number, Date, Time, Text, Alignment, Border, Font, Pattern,
Protection.
6. Formatting Rows and Columns
7. Understand Filling Series
8. Selecting Cells, Rows or Columns
9. Clearing Contents and Formats of the Cells Selected
10. Creating different types of Graphs and Charts for given Data
11. Formatting Graphs and Charts
12. Creation of Pivot Table
13. Dealing with Formulas, Functions related with Text, Logical, Mathematical.
14. Manipulating Data - Sorting, Filtering, Validation, Importing & Exporting Data
15. Working with Windows - Splitting, Freezing and Setting the Print Area
16. Creating an Excel Report
17. Printing an Excel Sheet/Part of an Excel Sheet
18. Object Linking and Embedding (OLE)
19. Creating Macros and customizing Excel
20. Exiting Excel

II) MS ACCESS

1. Starting Access and understanding the Concept of Data, Field, Record, Table and
Database
and Data Base Management and Relational Data Base Management
2. Creating a Database, Tables, View, Forms, Query, Report, Index.
3. Use of Wizards to create Tables
4. Create a Report and take the Printout
5. Creating Macros and Customizing Access
6. Exiting Access

III) INTERNET PRACTICE

1. Meaning of Internet and Finding People on the Net.

2. To Apply for Job on the Net,
3. To Know On-line Learning’s and On-line Exams and How to buy a Product
On-line.

IV) KANNADA NUDI SOFTWARE

1. To Invoking of Nudi – Activate Nudi Direct to Use with MS Word

2. Toggling between English and Kannada,
3. To Create a New Document in MS Word and Take Print of Nudi Document.

V) SOFTWARE INSTALLATION
1. To know how to Install the Software and Removing the Software

Page 37
Page 38
Page 39