ANDHRA UNIVERSITY: VISAKHAPATNAM
ALLOCATION OF CREDITS AT SUBJECT LEVEL
B.Com. (Restructured) 2015-16
Part-II
I Semester FIRST YEAR
S.No.
1.
2.
3.
Paper
No. of
Hrs per
week
Credits
Paper-I Business Economics-I
Paper-II Fundamentals of
Accounting-I
Paper-III Business Organization
IA
ES
Total
25
25
75
75
100
100
25
75
100
IA
ES
Total
25
25
25
75
75
75
100
100
100
II Semester FIRST YEAR
S.No.
1.
2.
3.
Paper
Paper-I Business Economics-II
Paper-II Financial Accounting
Paper-III Principles of
Management
No. of
Hrs per
week
Credits
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.
2.
3.
4.
5.
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.
Business Economics, Maruthi Publications
I.B.Com General/ CA/ASM/TAX (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 -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 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 ErrorsSuspense 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
2. Talloo
: Business Organization and Management, Ane Books
: 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 commissionaccounting 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.
Reference Books:
1.
Principles and Practice of Accounting
2.
Accountancy - I
-
3.
4.
5.
6.
Accountancy – I
Financial Accounting
Introduction to Accountancy
Accountancy – I
-
7.
8.
Advanced Accountancy
Advanced Accountancy-I
-
- R.L. Gupta & V.K. Gupta
Sulthan Chand &sons
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
co
Arulanandam Himalaya publishers
S.N.Maheshwari & V.L.Maheswari
Vikash Publishing co.
9. Ashok Banarjee
- Financial Accounting, Excel
10. 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
2. Talloo
3. RK Sharma and Shashi K.Gupta
4. CB Gupta
5. Aryasri and Murthy
6. Govindarajan and Natarajan
7. RK Sharma and Shashi K.Gupta
8. Rao VSP
9. James F. Stoner
: Business Organization and Management, Ane Books
: Business Organisation and Management. Tata McGraw
Hill
: Industrial Organization and Management, Kalyani
Publishers
: Industrial Organization and Management
: Industrial Organization and Management, Tata McGraw
Hill
: Principles of Management, Prentice Hall of India Ltd.
: Industrial Organization and Management, Kalyani
: Management, Excel
: Management, PHI