Placed at the meeting of

Academic Council
held on 26.03.2018
APPENDIX - H
MADURAI KAMARAJ UNIVERSITY
(University with Potential f or Excellence)

B.Com. Computer Application - Semester

CHOICE BASED CREDIT SYSTEM
REVISED SYLLABUS
(This will be effective from the academic year 2018-2019)
Regulation, Scheme of Examination and Syllabus
1. Introduction of the Programme:
The main object of this course is to develop basic skill in commerce and computer
subjects. The core papers of this course inculcate basic accounting knowledge for
maintaining proper accounts and entrepreneurial skill to begin start up. It also provides
foundation for doing higher education in the form of ACS/CMA/ACA courses and
M.Com/MBA.
2. Eligibility for admission:
Candidates seeking admission to B.Com (CA) Semester Degree Course should
have passed the Higher Secondary Examination of the Government of Tamil Nadu (or) and
other examination accepted as equivalent by the Syndicate of Madurai Kamaraj University.

3. Objectives of the Programme :

1. To develop basic skills in the subjects of Commerce and computer subjects.
2. To expose the students to computer applications in the field of Commerce / Business.
3. To develop entrepreneurial skill.

4. Outcome of the Programme:

Upon Successful completion of this course it is expected that student will be capable
of producing innovative solutions to business activities and applying computer based
knowledge and skill to business challenges.

5, 6, 7, Languages, Core Papers, Elective Papers, NME Papers:

Part – I Language for I and II Semesters.
Any one language – Tamil, Malayalam, Hindi, Arabic or French
(OR)
Alternative Subjects : gpwghlq;fs;
I Semester – tzpf fbjj;njhlh;Gfs;
II Semester – fhg;gPL Nfhl;ghLfSk; eilKiwfSk;;
175
Part – II English for I and II Semesters
PART - III
1. Introduction to PC Software and MS- Office
2. PC Software and MS-Office – Lab
3. Financial Accounting - I
4. Business Application Programming
5. Business Application Programming – Lab
6. Financial Accounting - II
7. Database Applications
8. Database Applications - (ORACLE) Lab
9. Financial Accounting - III
10. Business Statistics
11. Cost Accounting
12. Introduction Visual Programming
13. Visual Programming – Lab
14. Banking Theory, Law and Practice
15. Business Mathematics
16. Financial Accounting – IV
17. Financial Accounting – V
18. Business Laws
19. Income Tax Law and Practice – I
20. Introduction to Multimedia and DTP
21. Multimedia Application – Lab
22. Industrial Relations and Labour Laws
23. Income Tax Law and Practice – II
24. Fundamentals of Internet and Web Technologies
25. Project work & On the Job Training (Viva – Voce)

Part IV
Non – Major Elective Courses
26. Business Accounting
27. Advertising and Salesmenship
Skill Based Subjects
28. Retail Marketing
29. Environmental Studies
30. Good and Services Tax
31. Export – Import Procedures and Documentation
32. Value Education
33. Tally – Lab
34. E-Commerce
35. Commerce Practical.

176
Part - V
36. Extension Activities
NSS/NCC /Physical Education / Science Club / Science forum / ECO Club and the like.

8.Unitization:
Each paper contains 5 units. Not only core subjects, but also all the subjects.

9. Pattern of Semester Exam:

Internal - 25 Marks
External - 75 Marks
Total - 100 Marks

10. Scheme for Internal Assessment

Test = 10 Marks
(There shall be two tests of 10 Marks each) – Average 10
Marks
Assignment = 5 Marks
Seminar / Group Discussion = 5 Marks
Peer-Team Teaching = 5 Marks
Total = 25 Marks
11. External Exam
There is external examination at the end of the semester – ODD semesters in the
month of November and EVEN semester in the month April.
A candidate who does not pass the examination may be permitted to appear in the
failed subjects in the subsequent examinations. A candidate should get his name registered
with M.K. University at the time of appearing for the first semester examinations.
Those students who have attended the classes for 68 days (75%) and above will be
permitted to appear for the ensuing university examinations without any preconditions.
Those students who have attended the classes for 67 days and less, but 59 days (65%) and
above will be permitted to apply for exemption in the prescribed form to the university along
with fess Rs.300 with the specific remarks of the principal for condonation of attendance.
Those students who have attended the classes for 58 days and less, but 45 days (50%) and
above cannot appear for university examinations provided they can appear for next
examinations by paying of Rs.500 with special permission along with proper documents for
sufficient reasons for their absence. Those who students who have put in 44 days of
attendance and less have to repeat the whole semester.
12. Question Paper Pattern
Time : 3 Hrs.
SECTION – A 10 x 1 = 10
Marks
i) Choose the Correct Answer 1-5
ii) One Question from each unit
177
iii) Fill in the blanks 6 – 10
iv) One question from each unit
v) Each question carries 1 mark
SECTION – B 5 x 7 =35 Marks
i) Either (or) Type question 11 to 15
ii)One question from each unit
iii) Each question carries 7 Marks

SECTION - C 3 x10 = 30 Marks

i) Open Choice questions 16 to 20
ii) Answer any Three questions out of Five
iii) One question from each unit
iv) Each question carries 10 Marks

13. Scheme for evaluation :

Theory examinations will be evaluated by the examiners appointed by Madurai
Kamaraj University

14. Passing Minimum:

1. There is no passing minimum for internal examination
2. The passing minimum for external examination is 27 out of 75 marks.
A candidate should be declared to have passed in each paper / practical if he/ she
secures not less than 40% (aggregate of Internal and External) of the marks prescribed for
the examination.
15. Model Questions
Model question paper is enclosed at the end of the syllabus

16.Teaching Methodology
Each subject is taught through lecturing, assignment, seminar and peer team
teaching.

17.Text Books
List of text books is given below the fifth unit of syllabus of each subject.

18. Reference Books

List of reference books is given below the fifth unit of syllabus of each subject.

19. Retotalling and Revaluation provision

Candidates may apply for revaluation for the paper which was already evaluated,
within 10 days from the date of publication of the result in the university website, through
specified revaluation forms along with required fees.

178
20. Transitory Provision
A Transitory provision of three years has been given for the benefit of the students
who come under the old syllabus.

21.Subjects and Paper related websites:

www.wileyindia.com
www.vijaynicole.co.in
www.nlist.inflibnet.ac.in
www.perason.co.in
www.mhhe.com/kahate/knsze
www.vikaspublishing.com
www.khannabooks.com
www.elsevier.com
www.sanfoundary .com
www.publishersglobal.com
22. Duration :
Three Years consisting of six semesters.

23. General framework:

Medium of Instruction is English.
24.GENERAL INSTRUCTIONS
1. All the question papers must be set in English except Tamil / Malayalam / Hindi / Arabic /
French and tzpf fbjj;njhlh;Gfs; kw;Wk; fhg;gPL Nfhl;ghLfSk; eilKiwfSk;
2. Only commerce teachers should be appointed as examiners, both for setting and valuation,
for all the Commerce Subjects
3. Only commerce teachers with computer knowledge should be appointed as examiners, both
for setting and valuation, for commerce related computer subjects
4. External examiners will evaluate all papers including on the job training and project reports
5. Kindly go through the syllabus, question paper blue print, model question paper pattern
carefully
6. The syllabus and question paper blue print are to be strictly adhered to
7. Kindly make the question specific, precise and without ambiguity
8. The university must send a copy of the syllabus of the respective subject and the following
instructions while appointing the examiners for setting question papers
i) The question set by them strictly conform to the syllabus, to the question
paper pattern and to the instruction sent
ii) Questions should be fairly distributed over the whole syllabus
iii) The scheme of valuation and the key to the problems should be sent along
with the question paper
25. Report on "On the Job Training and Project Report"
Note:
At the end of the Second Year, during holidays, "On the job Training – II" is
Compulsory and the Report to be submitted. The Viva - voce examination is to be

179
conducted and the marks, both for Report and Viva voce should be awarded at the end of
Sixth Semester only.
In the Sixth Semester, Report on the Project Work is compulsory, The Viva – Voce
examination is to be conducted and the marks, both for Report and Viva – Voce should be
awarded at the end of the Sixth Semester only.
COURSE STRUCTURE AND SCHEME OF VALUATION
SEMESTER WISE
I SEMESTER
S. Part Title of the Paper Hours Credit Internal External Total
No /Week
Tamil / Malayalam/Arabic/
1. I French or tzpf fojj; 6 3 25 75 100
bjhlh]g[fs;
2. II English I 6 3 25 75 100
Introduction to PC
3. III 5 4 25 75 100
Software and MS-Office
4. III MS – Office Lab 5 4 25 75 100
5. III Financial Accounting I 6 5 25 75 100
Non- Major Elective
6. IV 2 2 25 75 100
Business Accounting.

II SEMESTER
S. Part Title of the Paper Hours Credit Internal External Total
No /Week
Tamil / Malayalam/Arabic/
1. I French or fhg;gPL 6 3 25 75 100
nfhl;ghLfSk;
eilKiwfSk;
2. II English II 6 3 25 75 100
Business Application
3. III 5 4 25 75 100
Programming
Business Application
4. III 5 4 25 75 100
Programming Lab
5. III Financial Accounting II 6 5 25 75 100
Non- Major Elective
6. IV 2 2 25 75 100
Advertising and Salesmenship

III SEMESTER
S. P Title of the Paper Hours Credit Internal External Total
No /Week
1. III Data base Application 5 4 25 75 100
2. III Data base Application Lab 5 4 25 75 100
180
 3. III Financial Accounting III 6 5 25 75 100
4. III Business Statistics 6 4 25 75 100
5. III Cost Accounting 6 4 25 75 100
6. IV Retail Marketing 2 2 25 75 100
IV SEMESTER
S. Part Title of the Paper Hours Credit Internal External Total
No /Week
1. III Introduction to visual Programming 5 4 25 75 100
2. III Visual Programming Lab 6 4 25 75 100
3. III Banking Theory, Law and Practice. 5 4 25 75 100
4. III Business Mathematics 6 4 25 75 100
5. III Financial Accounting IV 6 5 25 75 100
6. IV Goods and Services Tax 2 2 25 75 100
V SEMESTER
S. Part Title of the Paper Hours Credit Internal External Total
No /Week
1. III Financial Accounting – V 6 5 25 75 100
2. III Business Laws 5 4 25 75 100
3. III Income tax Law and Practice I 5 5 25 75 100
4. III Introduction to Multimedia and DTP 5 4 25 75 100
5. III Multimedia and DTP Lab 5 4 25 75 100
6. IV Environmental Studies (Skill based) 2 2 25 75 100
7. IV Export – Import Procedures and 2 2 25 75 100
Documentation (Skill based)
VI SEMESTER
S. Part Title of the Paper Hours Credit Internal External Total
No /Week
1. III Labour Laws 6 4 25 75 100
2. III Income tax Law and Practice II 6 5 25 75 100
3. III Fundamentals of Internet and 5 4 25 75 100
Web Technologies
4. III Project work and on the Job 5 4 25 75 100
Training (Viva – Voce)
5. IV Value Education (Skill Based) 2 2 25 75 100
6. IV Commerce Practical (Skill 2 2 25 75 100
Based)
7. IV Tally – Lab (Skill Based) 2 2 25 75 100
8. IV E – Commerce (Skill Based) 2 2 25 75 100
Part V
Extension activities - 1 credit
(All the Six Semesters)

181
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PART III I SEMESTER

FIRST YEAR
1. INTRODUCTION TO PC SOFTWARE AND MS OFFICE
Objective : This syllabus trains students how to use MS Office applications to carry
out office works.

183
UNIT I :
Introduction to computers-History of computers-Basic Anatomy of computers-Basic
components and functions-Input/Output devices-External Storage devices-Types of
computers.

UNIT I I:
INTRODUCTION TO WORD – Word Processing – Starting Word – Editing A Document
– Move And Copy Text – Formatting Text And Paragraph – Finding And Replacing Text –
Spelling and Grammar and auto correct-Using Tabs.

UNIT III
Enhancing A Document – Toolbars-column, Tables and other Formatting features – Using
Graphics – Templates and wizards-Using Mail Merge – Miscellaneous Features of Word.

UNIT IV :
EXCEL – Introduction To Work Sheet And Excel – Getting Started With Excel – Editing
Cells – Using Commands And Functions – Moving, Copying, Inserting And Deleting Rows
And Columns – Printing A Workbook – Creating Charts – Using Date And Time – Naming
Ranges And Using Built-In Functions.

UNIT V :
Database in a worksheet-Formatting commands and drawing toolbar-Miscellaneous
commands and functions-Multiple workbooks, pivot table, macros and hyperlinks-
OVERVIEW OF POWERPOINT – Creating Presentation – Power point Views – Running
Slide Show

BOOKS FOR STUDY

1. A first course in computers –Sanjay Saxena Vikas publishing House PVT
Ltd,Chapter 1,2,3.
2. PC Software For Windows 98 Made Simple – R. K. Taxali – Tata Mcgraw Hill
Publishing Company Ltd –Chapters:9 to 32.Annexure-B.

2. PC SOFTWARE AND DTP – LAB

WORD EXERCISES
1. Preparing A Business Letter
2. Preparing A Document With Different Font Styles,Sizes,Paragraph
Formatting,Using Header And Footer.
3. Compound Interest Table Creation

184
 4. Using Mail merger
5. Inserting Pictures And Clipart In A Word Document Created Using Template.
6. Design A Simple Webpage Using Word

EXCEL EXERCIES:
1. Using A Financial Function (Any Five)
2. Using Of Statistical Function(Any Five)
3. Preparation of Depreciation Table.
4. Inventory Worksheet.
5. Manipulating Ranges
6. Create Sales Analysis report using MS Excel.
7. Usage Of Multiple Worksheets.
8. Create the Student mark list using MS Excel.
9. Create the Employee payroll using MS Excel.
POWERPOINT EXERCIES:
1.Create College Details using MS Power point.
2.Create Seminar Presentation using MS Power point.

PART III I SEMESTER

FIRST YEAR

3.FINANCIAL ACCOUNTING – I
Objective : To help the students to acquire conceptual knowledge of the financial
accounting and to impart skills for recording various kinds of business transactions

UNIT I

Accounting Principles – Concepts – Conventions – Rules of Double Entry System

Transactions – Journals – Ledgers – Subsidiary Books – Trial Balance.

UNIT II

Errors – Types – Errors disclosed and not disclosed by trial balance – Suspense
account – Rectification of errors – Bank Reconciliation Statement

UNIT III

Final accounts of sole trading concerns with adjustments.

185
UNIT IV

Bills of Exchange – Trade and Accommodation bills – Renewals – Dishonour due to

insolvency – Retiring the bill.

UNIT V

Single entry or Accounts from incomplete records – Methods of ascertainment of

profit : Net worth method – Conversion method.

BOOKS FOR STUDY:

1. Advanced Accountancy - R.L.Gupta and Radhaswamy

2. Advanced accounting - S.P. Jain and K.L. Narang
3. Advanced Accountancy - M.A.Arulanandam and K.S. Raman
4. Advanced Accountancy - S.N. Maheswari and S.K. Maheshwari
5. Advanced Accountancy - T.S.Reddy and A.Murthy
6. Principles of Accountancy - Dalston L.Cecil and JenitraL.Merwin

BOOKS FOR REFERENCE

1. Advanced Accounts - M.C.Shukla and T.S.Grewal

2. Advanced Accountancy - P.C.Tulsian
3. Introduction to accountancy - T.S. Grewal

Note: The Questions should be asked in the ratio of 60% for problems and 40% for theory.

PART – IV II SEMESTER
I Year NON- MAJOR ELECTIVE
4.BUSINESS APPLICATION PROGRAMMING
Objective : This syllabus focus on the language and syntax of C as well as some basic
programming concepts.
UNIT:1
INTRODUCTION AND C FUNTAMENTALS: Introduction to computer-Types of
programming languages-Introduction to C-The C character set-Identifiers and Keywords-
Data types-Constants-Variable –Declaration-Expression-Various types of operators

186
UNIT:2
DATA INPUT & OUTPUT AND CONTROL STATEMENTS: Preliminaries- single
character input and output-Entering Input data- Writing output data-The gets & puts
functions-Branching, looping-Nested control structures-Switch-Break-Continue-Goto.

UNIT:3
ARRAYS AND STRINGS: Defining & Processing array-Passing arrays to function-
multidimensional arrays-Arrays and Strings-Sting Manipulation – String functions.
UNIT:4
FUNCTION: Overview-Defining a function-Accessing a function-Function
prototypes-Passing arguments to a function-Recursion-Library function—The C
preprocessor-Program structure-Storage classes-Automatic variables-Global variables-Static
Variables-Bitwise operators.
UNIT:5
STRUCTURES & UNIONS: Defining a structure-Processing a structure-Structures
& pointers-passing structures to functions-self referential structures-Unions-Enumerations.

BOOKS FOR STUDY:

1.Progrmming In Ansi C – E.Balagurusamy—Tata Mcgrawhill publishing company limited,
Fifth Edition.
REFERENCE:
1.Programming in C – D.Ravichandran—New Age International,1996.

5. BUSINES APPLICATION PROGRAMMING LAB

1. Write a C program to print a simple message.
2. Write a C program to find the given number is Odd or Even.
3. Write a C program to Perform Arithmetic Operation using Switch Case.
4. Write a C program to find biggest of three numbers.
5. Write a C program to display the multiplication table.
6. Write a C program to display the simple design.
7. Write a C program to check the number is prime number or not.
8. Write a C program to sort the numbers in ascending & descending order.
9. Write a C program to find simple and compound interest.
10. Write a c program to Check the given number is Positive , Negative or Zero.
11. Write a C program to display the Fibonacci series.
12. Write a C program to calculate the sum of N Natural Numbers.
13. Write a C program to calculate the Sum of Digit.
14. Write a C program to check the number is Armstrong number or not.
15. Write a C program to perform string functions.
16. Write a C program to find a factorial value using recursion.
187
 17. Write a C program to perform Linear Search.
18. Write a C program to Reverse the numbers.
19. Write a C program to calculate matrix addition.
20. Write a C program to display student details using structure.
21. Write a C Program to Calculate the Factorial Value.

PART III
I YEAR II SEMESTER
6.FINANCIAL ACCOUNTING – II
Objective : To help the students to acquire the knowledge and impart the skills about
different kinds of Financial Accounting methods.
UNIT I
Consignment Account – Invoicing goods at cost price – Proforma invoice price –
Valuation of unsold stock – Loss of Stock – Accounting treatment of – Normal Loss and
Abnormal Loss.

UNIT II
Joint Venture Accounts – Recording in individuals Books – Recording in separate
set of Books.

UNIT III
Account Current – Methods of calculation of interest – Forward method – Red Ink
Interest – Epoque method – Periodic Balance Method.

Average due date – Calculation of due date based on holidays intervention – Interest
calculation.

UNIT IV
Depreciation Accounting – Depreciation – Concept – Causes – Need – Basic factors
– Methods : Straight line - Written Down Value – Annuity – Depreciation fund.

UNIT V
Accounts of Non-Trading Concerns – Accounting treatment relating to – Receipts
and Payments Account and Income and Expenditure Account and Balance Sheet are
required – Income and Expenditure Account is given and Receipts and Payments Account is
required.

BOOKS FOR STUDY

1. Advanced Accountancy - R.L.Gupta and Radhaswamy
2. Advanced Accounting - S.P.Jain and K.L.Narang.
3. Advanced Accountancy - M.A.Arulanandam and K.S.Raman.

188
 4. Advanced Accountancy - S.N.Maheshwari
5. Advanced Accountancy - T.S.Reddy and A.Murthy
6.Prinicples of Accounting - Dalston L.Cecil and JenitralL.Merwin

BOOKS FOR REFERENCE

1. Advanced Accounts - M.C.Shukla and T.S.Grewal
2. Advanced Accountancy - P.C.Tulsian
3. Introduction to Accountancy- T.S.Grawall
Note : The questions should be asked in the ratio of 60% for problem and 40% for theory.

PART III
II YEAR III SEMESTER
7.DATABASE APPLICATIONS
Objective : This syllabus help the students to analyze database requirements and
understand the basic concepts of database maintain using SQL and PL/SQL.
UNIT:I
DATA, INFORMATION AND INFORMATION PROCESSING- Introduction-
Definition of information-Quality of information-Information Processing.
INTRODUCTION TO DATA BASE MANAGEMENT SYTEMS(DBMS)-
Introduction-Why a database?-Characteristics of data in a database-Database management
system-Why DBMS?-Type of database management systems-Hierarchical model-Network
model-Relational model
UNIT : II
Data definition-Basic structure of SQL Queries-SQL data types and schemes-Built-in
Data types in SQL-User defined data types-Large object types-Integrity constraints.

UNIT: III
Entity- Relationship(E-R) modeling- Introduction-E-R model- components of an E-R
model- E-R modeling symbols.
RDBMS Terminology – The relational data integrity – Relational Data
Manipulation- Codd‘s Rules- Tables, views – Indexes –Nulls, Tables, Views – Indexes –
Nulls- Quries and Sub Queries – Aggregate Functions – Joins and Unions.
UNIT: IV
PL/SQL Blocks – PL/SQL Architecture- PL/SQL variables – PL/SQL data types –
Control Structures – Cursors – PL/SQL Exceptions – PL/SQL Triggers – Types of Triggers
– Procedures and packages.

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UNIT:V
FILE ORGANIZATION AND FILE STRUCTURE-Introduction-Operations on
file-File storage organization-Storage media-File structure-Record types.
DATA NORMALISATION- Introduction- First normal form- Second normal form –
Third normal form - Boyce - Codd normal form - Fourth normal form- Fifth normal form.

BOOKS FOR STUDY:

1. Alexis Leon & Mathews Leon – Data base management systems – Leon vikas
publishing, Chennai, 2002. Chapters 1,2,3,5,7,8,9,10,11,12,14,15,16,17,18,21,46 –
D.
2.Database System Concepts-Abraham Silberschatz Hentry F.Korth,S.Sundarshan
chapter 3(Page 77 to 86),4 (Pages 121 to 125)

8.DATABASE APPLICATIONS – (ORACLE) Lab

DDL COMMANDS
1. Create a library database/table with the following fields:
sno,accno,title,author,publisher,Pubyear,edition,rate,noc,pubaddr,isbn
2. Clear the screen
3. Show the structure of the library database/table
4. Add the new field purdate to the library table
5. Modify the size of the field rate in the library database.
6. Delete the library table.
7. Check the existence of the table.
DML COMMANDS
8. Insert 5 rows into the library table
9. Display all the records of the library table
10. Display only the book titles and authors for all the books.
11. Display the name and author of all the books which published in the year 2005.
12. Change the rate of the books from 200 to 500.
13. Change the rate of the book to 350 whose accno is 101.
14. Delete the book whose accno is 102.
15. Delete all the records of the library table.
STRING FUNCTIONS
16. Joining two strings.
17. Convert lowercase of any string
18. Convert uppercase of any string
19. Replace one string to another
20. Apply lpad to any string
21. Apply rpad to any string
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 22. Convert first letter is caps in any string
23. Remove left side of any string
24. Remove right side of any string
25. Find the length of any string.
26. Find the ASCII value of any string.
DATE FUNCTIONS
27. Display the current date.
28. Display the current day of the date.
29. Display the current month of the date.
30. Display the current year of the date.
31. Display the current time.
32. Find the next Monday from the current date

NUMERIC FUNCTIONS
33. Find the absolute value of any number.
34. Find the floor value of any number
35. Apply the ceil function
36. Find the round value of any number
37. Find the square root of any number

AGGREGATE FUNCTION
38. Find the largest book rate among books of the library table.
39. Display the book rate which is minimum among all the books.
40. Find the total number of books available in the library.
41. Find the total amount of all the books.
42. Find the average value of all the book rates.
PL/SQL PROGRAMS
1. Odd or Even Number
2. Positive or Negative Number
3. Factorial Number
4. Multiplication Table
5. Display Numbers
6. Prime Number Or Not
7. Armstrong Number Or Not
8. Fibonacci Series
9. Student Mark list Preparation
10. Electricity Bill Preparation

191
PART III III SEMESTER
II YEAR
9.FINANCIAL ACCOUNTING III
Objective : To help the students to acquire the knowledge and impart skills about
different kinds of Financial Accounting methods.
UNIT I
Fire Insurance Claims – Loss of stock policy – Loss of profit policy – Application of
average clause.
UNIT II
Royalty Accounts – Accounting treatment in the books of lessor and lessee- Sublease.
UNIT III
Insolvency Accounts – Individual Only – Statement of affairs – Deficiency account
(List H)
Self balancing system: Self balancing ledger – Transfer from one ledger to another
ledger.
UNIT IV
Branch accounts – Types of Branches – Branch not keeping full system of
accounting – Branch keeping full system of accounting (Excluding foreign branches)
– Simple problems only- Departmental accounts – Allocation of expenses – Inter –
Departmental transfers.
UNIT V
Hire purchase accounting – Calculation of interest – Cash price – Accounting
treatment in the books of Hire purchaser and Hire vendor – Default and Installment
purchase system : Theory only.
BOOKS FOR STUDY
1. Advanced accountancy – R.L.Cupta and Radhaswamy
2. Advanced accounting – S.P.Jain and K.L.Narang
3. Advanced accountancy – M.A.Arulanandam and K.S.Raman
4. Advanced accountancy – S.N.Maheshwari and S.K.Maheshwari
5. Advanced accountancy – T.S.Reddy and A.Murthy
BOOKS FOR REFERENCE
1. Advanced Accounts – M.C.Shukla and T.S.Grewal
2. Advanced Accountancy – P.C.Tulsian
Note: The questions should be asked the ratio of 60% for problems and 40% for theory.
PART III III SEMESTER
II YEAR.
10. BUSINESS STATISTICS
Objective : To familiarize the students with the application of statistics in business
decision making
UNIT – 1
Statistics – Meaning – Function – Importance – Limitation – Data collection –
Sources – Primary – Secondary – Tools of Data Collection – Interview Schedule –

192
 Questionnarie - Census – Sampling – Classification – Presentation – Tabulation –
Diagrammatic – Graphic.
UNIT – II
Arithmetic mean – Combined mean – Median – Mode - Geometric mean –
Harmonic mean.
Range – Quartile deviation – Mean deviation – Standard deviation – Combined
standard deviation – Co-efficient of variation.
UNIT – III
Skewness – Methods of studying skewness – Karl Pearson's Co-efficient of skewness
– Bowley's co-efficient of skewness.
Correlation – Methods of studying correlation – Scatter diagram – Graphic method –
Karl pearson's Co-efficient of correlation, Rank correlation, Concurrent deviation
method.
UNIT – IV
Regression analysis – Regression line – Regression equations – Least square method
– Deviations taken from actual mean and assumed mean method.

UNIT – V
Analysis of time series – components – Methods of determining trend – Graphic –
Semi – average – Moving average – Least square – Seasonal Variations – Method of
simple average only.

Book for study

1. Statistical Methods - M. Manoharan
2. Business Statistics - P.R. Vital
3. Statistics - R.S.N.Pillai & V. Bagavathi
4. Statistical Methods - C.B. Gupta.
5. Business Statistics - J.K. Sharma.
6. Business Statistics - S.P.Rajagopalam & R.Sattanathan

Book for Reference

1. Statistical - Methods, S.P.Gupta.
2. Statistical Methods - Vijay Gupta.
3. Fundamental of Statistics - D.N.Elhance
4. Business Statistics - Levine

Note: The questions should be asked in the ratio of 60% for problems and 40% theory.

193
PART III III SEMESTER
II YEAR.
11.COST ACCOUNTING
Objective: To acquaint the students with basic concepts used in the cost accounting, various
methods involved in cost ascertainment and cost accounting book keeping
system.
UNIT – 1
Introduction : Development of Cost Accounting – Definition of Cost – Costing,
Cost Accounting and Cost Accountancy – Scope and Objectives – Advantages and
Limitations – Cost Accounting VS Financial Accounting and Cost Accounting VS
Management Accounting – Classification of Cost – Elements of Cost – Preparation
of Cost sheet.
UNIT – II
Material : Material Control – Purchase Procedure – Different Levels of Stock of
Materials – EOQ – Perpetual Inventory System – ABC Analysis – Inventory
Turnover Ratio – Bin Card – Stores Ledger – Pricing of Material Issues (FIFO, LIFO
and Average Methods)
Labour: Labour Turnover – Methods of Remunerating Labour – Incentive Schemes
(Chargeable Expenses : Meaning and Examples)
UNIT – III
Overheads : Meaning – Classification – Primary and Secondary Distribution of
Overheads – Absorption of Overheads (Simple Problem)
UNIT – IV
Methods of Costing : Operating costing – Process Costing – Normal Loss,
Abnormal Loss and Abnormal effectives – Process Accounts [Excluding Inter –
Process Profit and Equivalent Production] – Simple Problems. Joint Product and By
– Product (Theory only).
UNIT – V
Cost Center : Definition – Classification
Profit Center : Meaning – Purpose – Profit centre Vs Cost Centre
Cost Unit : Meaning – Examples
Cost Control : Meaning – Elements – Cost control Techniques.
Cost Reduction : Meaning – Features – Fields covered – Merits – Tools &
Techniques – Cost control Vs.Cost Reduction.
Cost Audit : Definition – Objectives – Advantages – Cost Audit Vs.
Financial Audit.
BOOK FOR STUDY
1. Cost Accounting - R.S.N.Pillai and Bhagavathi
2. Cost Accounting - T.S. Reddy and Y.Hair Prasad Reddy
3. Advanced Cost Accounting - S.P.Jain & K.L.Narang
4. Cost Accounting - S.P. Iyengar.

194
Book for Reference
1. Cost Accounting - S.N. Maheswari
2. Cost Accounting - Das Gupta
3. Cost Accounting - Nigam, Naranja & Seghal
4. Cost Accounting - B.K. Ghosh
Note: The questions should be asked in the ratio of 60% for problems and 40% theory.

PART IV IV SEMESTER
II YEAR
12.INTRODUCTION TO VISUAL PROGRAMMING
Objective : This syllabus is designed to guide the students in developing applications
with GUI interfaces.
UNIT: 1
INTRODUCTION: Starting & Exiting Visual Basic-Using Project Explorer-
Working with forms-Using Toolbox-Working with projects-Printing projects-Building &
Running applications. ADDIND CODE AND USING EVENTS-Using Code window-Using
Naming Conventions-Using variable-Scope-Subroutines & Functions.

UNIT: 2
USING INTRINSIC VISUAL BASIC CONTROLS: Labels & Textbox controls-
Using command button control-Using frame, Checkbox, option button controls-List Box and
combo Box controls-Formatting controls-Using control Arrays-Using Tab Order.
WORKING WITH STRINGS-Using strings-Converting Strings-Concatenating
Strings-Formatting Strings-Manipulating Strings-Comparing Strings.

UNIT: 3
WORKING WITH NUMBERS: Using Numeric values-Using Numeric operators-
Math functions-Random numbers USING CONTROL STATEMENTS-If & IIF-Select
Case-Do-For-Exit Statements.

UNIT: 4
USING DIALOGUE BOXES:MsgBox-Input Box-Common Dialogue Control-Open
& Save as Dialogue Boxes-Color Dialogue Box-Font Dialog Box-Print Dialogue Box-Show
Help method. USING MENUS: Creating Menus-Adding code to menu-creating shortcut
menu-Using Picture box-Rich text box.

195
Unit:5
USING FILES & DATA BASES: Opening, Closing & Deleting files and Reading &
Writing to files-Building Your Own Active X Controls:First step-Testing the control-
Polishing the presentation of your control-Adding the functionality.

BOOKS FOR STUDY:

1. SCOTT WARNER—TEACH YOURSELF VB6—TATA MCGRAWHILL,
NEWDELHI, 1999. CHAPTERS: 1—8, 10.1, 10.2
2. GARY CORNELL—VISUAL BASIC 6 FROM GROUNDUP, TMH, NEWDELHI,1999.
CHAPTER-6(PAGE 206-214).
BOOK FOR REFERENCE:
Mastering visual Basic6-Evangel Pertoutsos-BPB Publishers.
13. INTRODUCTION TO VISUAL PROGRAMMING (LAB )
1. Write a VB program to perform Arithmetic Operations.
2. Write a VB program using list box to sort the Numbers in ascending and descending
order.
3. Write a VB program to calculate simple interest and compound interest values using
function.
4. Write a VB program to generate Fibonacci Series.
5. Write a VB program to perform String Manipulation.
6. Write a VB program to Change the Color Using Scrollbar.
7. Write a VB program to perform number checking.
8. Write a VB program to find Item Details.
9. Write a VB program to Create Arithmetic Calculator.
10. Write a VB program using Drive, Directory and list box to open image and text.
11. Write a VB program using menu editor to format files
12. Write a VB program to format font in different styles.
13. Write a VB program to Create Circle Animation.
14. Write a VB program to display student details using DAO.

PART III III SEMESTER

II YEAR
14.BANKING THEORY LAW AND PRACTICE
Objective : To help the students to know about the basic principles of banking and its
practices
UNIT I
Introduction – Origin of banking – definition – Banker and customer relationship –
General and special – Types of deposits – Origin and growth of Commercial Banks

196
 in India – Reserve Bank of India and its functions – Ratios – CRR – SLR – Repo
rate – Reverse repo rate

UNIT II
Cheque – Crossing – Endorsement – Meaning – Definition – Types – Rules.

UNIT III
Paying Banker – Duties – Statutory protection – Payment –in- due- Course.

Collecting Banker – Duties – Statutory protection –holder-in-due – Course –

Concept of negligence.

UNIT IV
Bank lending – Principles of sound lending – Secured Vs Unsecured advances –
Types of advances – Advances against various securities. (Land & Building, Life
Insurance Policies and Stock exchange securities)

UNIT V
E-Banking –Meaning –Benefits –Internet Banking – Home Banking- Mobile
Banking – Virtual Banking –E-Payments – ATM Card/Biometric Card,
Debit/Credit/Smart card, EFT, ECS (Credit / Debit) – E.money – Electronic purse,
Digital Cash.

BOOKS FOR STUDY

1. Banking theory, Law and Practice – Sundaram & Varshney
2. Banking theory, Law and Practice – Gordon and Natarajan
3. Banking theory, Law and Practice – P.N.Varshney
4. Banking theory, Law and Practice – Dr.S.Gurusamy
5. Banking theory, Law and Practice – A.V.Renganadhachary & D.S.Rao
6. Banking theory and Practice – P.K. Srivastava

BOOKS FOR REFERENCE:

1. A Textbook of Banking – M.Radhasway
2. Banking in India - Vasant Desai

197
PART III IV SEMESTER
II YEAR.
15.BUSINESS MATHEMATICS
Objective : To familiarize the students with the applications of mathematics in
business decision making.
UNIT – I
Number systems and equations – Counting techniques – Binomial expansion –
Numbers- Natural – Whole – Rational – Irrational – Real – Alegebraic expressions –
factorization – Equations – Linear quadratic – Simultaneous linear equations with
two or three unknowns – Nature of roots forming quadratic equation – Permutations
– Combinations.
UNIT – II
Elements of Set theory – Definition – Symbols – Roster method and Rule method –
Types of sets – Union & Intersection – Sub sets – Complements - Difference of two
sets – Family of sets – Venn diagram – De – Morgon's law.
UNIT – III
Indices – Positive – Fractional – Operation with power function – Logarithms –
Definition – Exponential forms – Laws of logarithms – Change of base – Formula –
Common logarithms and natural logarithms – Characteristics and mantissa – Rules to
write – Practical Problems.
UNIT – IV
Commercial Arithmetic – Interest – Simple – Compound – Normal rate – Effective
rate – Depreciation – Present value – Discounting of bills – Face value of bills –
Banker's discount – Banker's gain – Normal due date – Legal due date – Calculation
of period for banker's discount and true discount.

UNIT – V
Determinants – Properties – Product – Matrices – Types – Addition – Multiplication
– Matrix Inversion – Solving a system of linear equation using matrix inversion –
Rank of matrix – Testing consistency of equations.
BOOK FOR STUDY
1. Business Mathematics - D.C.Sancheti & V.K.Kapoor
2. Business Mathematics - M. Manoharan & C. Elango
3. Business Mathematics - P.R.Vittal
4. Business Mathematics - B.M. Aggarwal
5. Business Mathematics - M. Wilson
Book for Reference
1. Business Mathematics - V.K. Kapoor
2. Business Mathematics - Jeyaseelan and Sundresan
3. Business Mathematics - G.K.Ranganath
Note: The questions should be asked in the ratio of 60% for problems and 40% theory.
198
PART III IV SEMESTER
II YEAR.
16.FINANCIAL ACCOUNTING – IV
Objective : To enable students to gain expert knowledge on partnership Accounts.
UNIT – 1
Partnership accounts : Partnership – Definition – Provisions relating to Partnership
Accounting – Capital and Current Accounts of partners – Fixed and Fluctuating –
Appropriation of profits – Past adjustments and guarantee.

UNIT – II
Admission of partner – calculation of new profit sharing ratio – Adjustment of
undistributed profits, losses and reserves – Revaluations of Assets and Liabilities –
Treatment of Good will – Adjustment of capitals of partners after admission of a
partner.

UNIT – III
Retirement of partner – Transfer of balance due to retired partner – Death of a
partner – Treatment of joint life policy – Settlement of amount due to legal
representative of deceased partner.

UNIT – IV
Amalgamation of firms – Sale to a company.

UNIT – V
Dissolution of Partnership : Accounting treatment – Insolvency of partner- Decision
in Garner Vs Murray case – Insolvency of all partners – Piecemeal distribution –
Proportionate capital method – Maximum loss method.

BOOK FOR STUDY

1. Advanced accountancy - R.L.Gupta and Radhaswamy
2. Advanced accounting - S.P.Jain and K.L.Narang
3. Advanced accountancy - M.A.Arulanandam and K.S.Raman
4. Advanced accountancy - S.N.Maheshwari and S.K.Maheswari
5. Advanced accountancy - T.S. Reddy and A. Murthy.
6.Business Accounting - DalstonL.Cecil and JenitraL.Merwin

BOOK FOR REFERENCE

1. Advanced accounts - M.C. Shukla T.S. Grewal
2. Advanced accountancy - P.C. Tulsian

Note: The questions should be asked in the ratio of 60% for problems and 40% theory.

199
PART III V. SEMESTER
THIRD YEAR
17.FINANCIAL ACCOUNTING – V
Objective : To familiarize the students with the principles of joint stock Company
Accounts.
UNIT I
Issue of shares : Introduction - Accounting Procedures for issue of equity and
preference shares at par, at discount and at premium - forfeiture and reissue.
Rights issue, Bonus issue and Buyback of shares (Theory only) Redemption of
Redeemable Preference Shares.

UNIT II
Issue of debentures- Accounting procedures for issue of Debentures - Debentures
issued as collateral security – Redemption of debentures - Methods – Installment –
Lottery – Sinking fund- ex Interest and cum- interest quotations.

UNIT III
Underwriting of shares and debentures – Marked and unmarked applications - Firm
underwriting - Profit and Loss prior to Incorporation – Final accounts of joint Stock
Company.
UNIT IV
Valuation of goodwill - methods - Simple profit – Super profit – Capitalisation
method – Valuation of shares – methods – intrinsic value – Yield value – Fair value.
UNIT V
Amalgamation, Absorption and Reconstruction (Internal and External) of joint stock
companies.
BOOKS FOR STUDY
1. Advanced accountancy – R.L. Gupta and Radhaswamy
2. Advanced accounting – S.P.Jain and K.L.Narang
3. Advanced accountancy – M.A.Arulanandam and K.S.Raman
4. Advanced accountancy – S.N.Maheshwari and S.K. Maheshwari

Note : The questions should be asked in the ratio of 60% for problems & 40% for theory.

200
PART III V. SEMESTER
THIRD YEAR
18.BUSINESS LAWS
Objectives: To impart basic Knowledge of the important business legislations.

UNIT I
Contract: Meaning and Definitions of contract – Essential elements of valid contract
– Valid, Void and Voidable contract. Offer – Acceptance – Communication and
revocation of Offer and Acceptance.

UNIT II
Consideration – Capacity of parties- Free consent – Modes of discharge of contract –
Breach – Remedies for Breach.

UNIT III
Sale of Goods Act , 1930: Contract of sale – Conditions & warranties –Transfer of
Property and title to goods – Rights & duties of Seller & buyer – Rights of unpaid
seller. Contract of Indemnity &Guarantee : Features – Rights & Liabilities of
Surety.
UNIT IV
Cyber law and contract – Procedures – Digital signature- Safety mechanisms.
UNIT V
Consumer Protection Act 1986 : Definition – Objectives - Consumer Protection
councils – consumer disputes – Redressal –Reasons for slow growth of consumer
movement in India – Suggestions for Strengthening.
BOOKS FOR STUDY
1. Elements of Mercantile law – N.D. Kapoor
2. Business Law – R.S.N Pillai&Bagawathi
3. Mercantile Law – M.C. Kuchal
4. Business Law – M.R. Sreenivasan
5. Business Law – V.Balachandran&S.Thothadri

BOOKS FOR REFERENCE

1. Hand Book of Mercantile Law- E.Venkatesan
2. Business Law – Shukla&Saxena
3. Mercantile Law – N.D. Kapoor
4. Business and Industrial Law – M.C. Kuchal
5. E-Commerce – Puja
Note: The last unit of syllabus will be replaced by the New consumer Act when it is
Enforced.

201
PART III V SEMESTER
III YEAR

19.INCOME TAX LAW AND PRACTICE – I

Objectives: To provide the basic knowledge and equip students with application of
principles and provisions of income tax Act 1961 and latest relevant Rules.

UNIT I
Income Tax Act, 1961 – Definitions - Income - Assessment –Assessment year-
Previous year – Person –Assessee – Resident but not ordinary resident- Non –
resident – Deemed Income- Capital receipts and revenue Receipts – Capital
expenditure and Revenue expenditure.

UNIT II
Exempted Income u/s10, Exempted income on free trade zones u/s 10A, Special
economic zones u/s 10AA, Charitable trust u/s 11, 12, and 13 Political parties u/s
13A.

UNIT III
Computation of Taxable income – Income from salary – Income from House
Property.
UNIT IV
Profits and gains from Business or profession – Depreciation and other deductions.

UNIT V
Capital gains – Income from other sources.

BOOKS FOR STUDY

1. Income tax law and Practice – B.B.Lal
2. Income Tax law and Practice – BhagavathiPrased
3. Students Guide to Income Tax – VinodK.Singhania
4. Income Tax Law and Practice – Murthy & Reddy

BOOKS FOR REFERENCE :

1. Income Tax law and Practice – H.C. Mehrotra
2. Law and Practice of Income Tax – dinkarPagare
3. Income Tax law and Practice – V.P Gaur and D.B.Narang
4. Income Tax Law and Practice - Hariharan

Note : The questions should be asked in the ratio of 60% for problems and 40% for theory.

202
PART III V SEMESTER
III YEAR
20. INTRODUCTION TO MULTIMEDIA AND DTP
Objective : This syllabus is designed to demonstrate knowledge of terminology
related to desktop publishing, graphics and animation using Photoshop
and Corel Draw.
UNIT 1:
Introduction- Media and Data streams- Medium-Main Properties of multimedia
system- multimedia: Images and Graphics- Basic Concepts- Computer Image Processing.

Unit –II
Getting started with Photoshop- Photoshop Program window –working with files-
Working with images- Images-Image Size- Image Resolution-Editing Images-Color modes
–Setting Fore and Background- Making selection –editing selection.

Unit-III
The Painting Tools- Drawing Tools-Retaching Tools-Layers-Layers palette- working
with layers-Hiding ,showing & deleting layers-Repositioning layers-Flattening Images-
Filters.

Unit –IV:
Corel Draw Basics : Getting Started with Corel Draw –Corel Draw Screen- Property
Bar- Handling Files-Views-Drawing and selection- Getting Familiar with Tool Box- Getting
Started With Project- Working with object and shapes- Adding effectsto object- Working
with text- text tool-Book Cover-Converting Text Type.

Unit V:
Formatting Text –Text editor-Working with Images-Images-Importing Images-
Resizing ,Rotating, Skewing and cropping Images-Adding Special effects- Exporting Files-
Publishing –Changing Page size-Page Layout and Background- Page Frame-Inserting
,Deleting and renaming Pages-Rulers.

Books for study:

1. Multimedia computing & Applications Ralf stein Metz and Klara Nahrstedt- Pearson
Eduction Chaper 2(Page9-17) Chapter4(Page55-80)_
2. Comdex-Multimedias and Web design –Vikas Gupta,Dream Tech Press (Page 47-
264)

203
 21.Multimedia & DTP (Lab )
PHOTOSHOP EXERCISES
1.Picture Package and Ripple Border.
2.Brush and Pattern Effects.
3. Rainbow Effect
4. Rain effect
5. Water ripple& Lighting Effect
6. TEXT EFFECT I :
1. Outline effect
2. Shadow effect
3. Wrap Text
7. TEXT EFFECT II :
1.Fire effect
2.Mask effect
3.Bevel&emboss effect

8.DESINNING CARDS:
1.Id card
2.Visting cards
9.PICTURE EFFECT I:
1. Findedge effect
2. Lighting effect
3.Photocopy effect

10. PICTURE EFFECT II:

1.Water effect
2.Frame effect
3.Paint effect.

204
11.Bouncing ball Animation
12.Tree Animation
CORELDRAW EXERCISES
1. Designing a Logo
1. Designing a Banner
2. Text Effects
1. Extrude and Contour Effect
2. Artistic Effect
3. Perspective Effect
4. Powerclip Effect
4. CD Design
5. Bitmap Effects
1. Page curl Effect
2. Particles Effect
3. Frame Effect.
6. Designing a Book Cover.

PART III VI Semester

III Year
22. INDUSTRIAL RELATIONS AND LABOUR LAWS

Objectives: To impart the basic Knowledge of the important labour legislations.

UNIT I
Meaning, Natures, Objectives and Significance of Industrial Relation, Approaches to the
study of Industrial Relation, Causes and Effects of Poor Industrial Relation, Suggestions to
improve Industrial Relation.

UNIT -II
Trade Union Theories, Need Objectives and Functions of Trade Union, Historical
Development of Trade Unions in India, Obstacles in the Growth of Strong Trade Unionism,
Salient Features of Trade Union Act, 1926.

205
UNIT -III
Industrial Disputes Act, 1948 : Meaning, Forms, Causes and Consequences of Industrial
Disputes,

UNIT IV
Concepts, Significance and Types of Collective Bargaining, Conditions for
Collective Bargaining, Factors Influencing Collective Bargaining, Collective Bargaining in
India.

UNIT - V
Salient Features of Factories Act, 1948; Payment of Wages Act, 1936; Minimum Wages
Act,1948.

BOOKS FOR STUDY

1. Elements of Mercantile Law - N.D. Kapoor.
2. Mercantile Law - M.C.Kuchal
3. Industrial Relations& Labour
Legislations - Dr.M.R.Sreenivasan.

BOOKS FOR REFERENCE:

1. Hand books of Mercantile law - E.Venkatesan
2. Business and Industrial sLaw - M.C.Kuchal
3. Lectures on Business &
Corporate Laws - Dr.K.Kapoor

PART - III VI SEMESTER

III YEAR

23.INCOME TAX LAW AND PRACTICE – II

Objective : To make the students to know about latest Income Tax Rules and
Regulations.

UNIT I
Clubbing of Income - Set - off and carry forward of losses - Deductions from gross
total income.

UNIT II
Assessment of Individual and Hindu undivided family.

206
UNIT III
Assessment of Partnership firms, Association of Persons and joint stock companies.

UNIT IV
Return of Income - Submission of return income - Return of Loss - Belated Return –
Revised return - Procedure for assessment - Self assessment - Reassessment – Best
judgment assessment - Ex-Party assessment - Rectification of mistakes - Reopening
of assessment.

UNIT V
Deduction and Collection of tax at source - Advance payment - Tax refunds –
Consequences of failure to deduct or pay tax - Tax credit certificate - Tax clearance
certificate.

BOOKS FOR STUDY:-

1. Income Tax Law and Practice - B.B.Lal
2. Income Tax Law and Practice - Bhagavathi Prasad
3. Students Guide to Income Tax - Vinod K.Singhania

BOOKS FOR REFERENCE:-

1. Income Tax Law and Practice - H.C.Mehrotra
2. Law and Practice of Income Tax - Dinkar Pagare
3. Income Tax Law and Practice - V.P.Gaur and D.B.Narang

Note: The Questions should be asked in the ratio of 60% for problems and 40% for theory.

PART III VI SEMESTER

III YEAR

24.FUNDAMENTALS OF INTERNET AND WEB TECHNOLOGIES

Objective : This syllabus is focus on the basic knowledge of internet and designing a
web pages using scripting languages.
UNIT-I
Computer Networks: Basic of computer Network –Topogies of computer networks- Layers
in networking – Types of networks.
Basic of Internet: Internet – History of Internet – Internet services –uses of Internet –
Protocols – Web concepts

UNIT- II
HTML: Introduction –SGML –Outline of HTML document – Head Section – Body
Section – HTML Forms
207
 Java Scripts : Introduction – Language Elements - Objects of java scripts – Other
objects – Arrays

UNIT III
DHTML & CSS: Introductions – CSS-DHMTL document object model and
Collections – Event Handling – Filters and Transitions – Data Binding

UNIT IV
XML: Introduction – HTML vs XML –Syntax of XML – XML attributes – XML
validation – XML DTD – Building Blocks of XML document – DTD Elements –DTD
attributes.DTD entities – DTD validation – XSL – SXL – Transformation – XML
Namespace – XML schema

UNIT V
JSP: Introduction – Advantage of JSP – Developing First JSP – Components of JSP
– Retrieving data form HTML to JSP – JSP session –cookies

Books for study:

1. Internet and Web Technologies – Rajkamal – Tata MC –Graw Hill Publishing 2002
Chapter 1 (page 10 – 25,31-47)
2. Web Technology – A Developer‘s Perspective – N.P. Gopalan, J.Akilandeswari,
Prentice Hall of India Private Limited Chapters: 1,4,5,7,8,11.
PART IV Skill Based Subjects
III YEAR VI SEMESTER
25.PROJECT WORK AND ON THE JOB TRAINING (VIVA-VOCE)

PART – IV I SEMESTER
I Year NON- MAJOR ELECTIVE

26.BUSINESS ACCOUNTING
Objective : To help the students to know the basic accounting principles and impart
basic skill to record the business transactions.

UNIT I

Introduction – Book Keeping – Accountancy –Differences – Double Entry System –

It's merits and Limitations – Differences between Single Entry and Double Entry
System – Classification of Accounts – Rules – Users of Accounting information.

208
UNIT II

Books of Prime Entry – Accounting Equation – Journal - Advantages – Ruling

(Simple Problems)

UNIT III

Subsidiary Books – Objectives – Advantages – Purchases Book – Sales Book –

Returns Books – Cash Book – (Simple Problems) Difference between Trade
Discount and Cash Discount.

UNIT IV

Books of Final Entry – Ledgers – Advantages – Ruling – (Simple problems) – Trial

Balance – Advantages – Difference between Trial Balance and Balance Sheet –
Preparation of Trial Balance from given Ledger Balances.
UNIT V
Final Accounts of Sole Trading Concerns – Adjustments : Outstanding Expenses –
Prepaid Expenses – Closing Stock – Depreciation – Bad debts – (Simple Problems) –
Cost of Goods Sold.
BOOKS FOR STUDY

1. Double Entry Book-keeping - T.S. Grewal

2. Advanced Accountancy - T.S. Reddy and A.Murthy
3. Principles and Practice of Accounting - R.L.Gupta & V.K.Gupta
4. Fundamental of Advanced Accounting - R.S.N.Pillai & Bagawathi
5. Business Accounting - A. Balasubramanian
6. Fundamentals of Accounting - Appanniah and others
BOOKS FOR REFERENCE

1. Advanced Accounts - M.C.Shukla and T.S.Grewal

2. Advanced Accounts - S.P.Iyengar
3. Advanced Accounting - S.P.Jain and K.L.Narang.

Note: The questions should be asked in the ratio of 60% for problems and 40% for theory.

209
PART – IV II SEMESTER
I Year NON- MAJOR ELECTIVE
27.ADVERTISING AND SALESMENSHIP
Objective : To familiarize the students with fundamentals of adverting and
salesmenship

UNIT I

Meaning of advertising – Characteristic Features of Advertising – Nature and Scope

of Advertising – Benefits or Advantages of Advertising – Criticisms of Advertising –
Is Advertising Economic Waste? – Difference between Advertising and
Salesmenship.

UNIT II

Advertising Media – Indoor and Outdoor Advertising – Advertising agency – Role –

Importance.

UNIT III

Personal Selling – Definition – Salesmenship – Definition Features – Objectives –

Benefits – Criticisms against Salesmenship.

UNIT IV

Qualities of a successful salesman; Physical, Mental, Social and, Moral Qualities –

Other Requisites of a Salesman.

UNIT V

Recruitment of Salesman – Sources – Remuneration of Salesman; Methods.

BOOKS FOR STUDY:

1. Advertising and Salesmenship – P.Saravanavel & S.Sumathi

2. Essential of Advertising – S.Chandran
3. Advertising and Sales Promotion – Dr.R.L.Varshny & Dr.S.L.Gupta
4. Advertising and Personal Selling – Dr. C.B.Gupta
5. Advertising and sales promotion – Mishra & Harikumar

210
PART IV III SEMESTER
II YEAR SKILL BASED SUBJECT

28.RETAIL MARKETING
Objective: This syllabus covered for retail marketing in an around areas.
UNIT I
Introduction – Retailing as an activity – Retail Marketing – Consumer behaviour and
retail operations.

UNIT II
Management of service and quality in retailing – Retail marketing mix and product –
Merchandise Management.

UNIT III
Retail pricing – Retail promotion – Retail logistics and distribution.

UNIT IV
Methods and approaches to retail marketing planning – Retail location strategies and
decisions – Management of a retail brand and its applications.

UNIT - V
Consumerism and ethics in retailing - International retailing - Future of retailing

Books For Study

1. Retail Marketing Management - David Gilbert
2. Retail an Introduction - Rover cos

Books For Reference

1. Retail Management: A Strategic Approach – Barry Berman, Joel R.Evans
2. Merchandising and Match for Retailing – Cynthia R.

211
PART IV V SEMESTER
III YEAR Skill Based Subjects

29.ENVIRONMENTAL STUDIES - UNIVERSITY

PART III Skill Based Subject

II YEAR IV SEMESTER

30.GOODS AND SERVICES TAX

Objective : To understand the concept and the importance of goods and services tax in the
Context of Indian economy.
UNIT – I
GST – Concept – Meaning – Definition – Objectives – Advantages. GST and Centre,
State Financial relation.

UNIT –II
Main features of GST Law – Impact of GST – Subsuming of taxes – Types of GST –
CGST – SGST – IGST – UTGST.

UNIT III
GST Council – Constitution – Structure – Action Plan – Quorum and decision
making of meeting – Functions.

UNIT IV
Registration – Registration under GST – Procedure – Persons liable for registration –
Persons not liable for registration – Company registration.

UNIT V
Computation of taxable value and tax liability – Comparative calculations with
previous tax laws – Tax calculation for inter-state sales – Value of supply – Value of
taxable supply – Input tax credit. (Simple problems only).

Books for study

1. Goods and Services Tax - GhousiaKhatoon, Naveen Kumar C.M, &Venkatesh S.N
Himalaya publishing house private ltd, Mumbai.
2. Fundamentals of GST and customs Act – R.G.Sha,S.K.PodderShruthiPrabhakar.
3. Goods and services Tax – B.Mariappa
4. GST – The essentials of Goods and Service Tax – Dr.Thomas Joseph,
Dr.Jayajacob, Ms.ChinnuMariamchacko
Note: The questions should be asked in the ratio of 80% for theory and 20% for problems

212
PART IV V SEMESTER
III YEAR Skill Based Subjects

31.EXPORT - IMPORT PROCEDURES AND DOCUMENTATION

Objective : To impart basic knowledge on export and import documentation and
procedures.

UNIT I
Export - Import policy - New Export - Import policy - Aims - Schemes - Highlights

UNIT II
Export procedures - Export an order – Consignment - Receiving an order - Packing
and Marketing - Shipping order – Customs formalities.

UNIT III
Export documentation - Documentation - Letter of credit - Credit documentation –
Insurance documents and other documents.

UNIT IV
Import procedures - Importing through Indent house- Obtaining import licenses –
Terms used in mentioning prices.

UNIT V
Import documentation – Documentation- Documents for Port and Customs
Clearances - Insurance documents - Finance document and all other documents.

BOOKS FOR STUDY

1. International Marketing - Varshney & B.Battacharya
2. International Marketing - Francis Cherunilam
3. International Marketing - B.S. Rathorand J.S.Rathor

PART IV Skill Based Subjects

III YEAR VI SEMESTER
32.VALUE EDUCATION - UNIVERSITY

PART IV Skill Based Subjects

III YEAR VI SEMESTER
33.TALLY - LAB.

1. Write a Tally program to Create the company.

2. Write a Tally program to Create the different ledgers.

213
 3. Write a Tally program to Create the ―Receipt voucher‖.
4. Write a Tally program to Create the ―Purchase voucher‖.
5. Write a Tally program to Create the ―Sales voucher‖.
6. Write a Tally program to Create the ―Debit note and credit note voucher‖.
7. Write a Tally program to Create the ―contra voucher‖.
8. Write a Tally program to Create the ―Payment voucher‖.
9. Write a tally program to Create the ―Journal voucher‖.
10. Write a Tally program to Create the ―Balance sheet a/c‖ of the company.
11. Write a Tally program to Create the ―Profit and loss a/c‖.
12. Write a Tally program to Create the ―Trial balance a/c‖.
13. Write a Tally program to Create the ―Day book‖.
14. Write a Tally program to Create the ―Sales Register ‖of the company
15. Write a Tally program to Create the ―Purchase Register‖ of the company.
16. Write a Tally program to Create the ―cash flow/funds flow‖.

PART IV Skill Based Subjects

III YEAR VI SEMESTER
34.E-COMMERCE
Objective : This syllabus is designed to help the students to know about the online
business sector.
Unit-I:
Foundations of E-Commerce: Foundations of E-Commerce – Business to Customer (B2C)
Electronic Commerce – Business to Business (B2B) Electronic Commerce.

Unit-II
Network Infrastructure for E-Commerce: Network Infrastructure for E-Commerce – The
Internet , Intranets and Extranets as E-Commerce Infrastructure

Unit-III
Web Security: Web Security – Cryptography – Firewall

Unit-IV
Electronic Payment Systems: Electronic Payment Systems

Unit-V
Mobile Commerce: Mobile Commerce – WAP (Wireless Application Protocol) – Legal
Requirements in E-Commerce
214
Text Book:
E-COMMERCE, Mamta Bhusry, Firewall Media(An important of Laxmi Publications
Pvt.Ltd.), Edition: First 2005
Unit 1 : Chapters 1, 2, 3
Unit 2 : Chapters 4, 5
Unit 3 : Chapters 6, 7, 8
Unit 4 : Chapters 9
Unit 5 : Chapters 10, 11, 12.
Reference Books:
1. E-Commerce, P.T. Joseph, S.J. Third Edition
(Prentice Hall of India Pvt.Ltd, New Delhi, 2008)
2. Electronic Commerce, Pete Loshin/ John Vacca
Firewall Media (An Important of Laxmi Publications Pvt.Ltd, New Delhi) Fourth
Edition : 2004

PART IV VI SEMESTER
III YEAR Skill Based Subjects

35.COMMERCE PRACTICAL
Objective : To enable the students to have practical knowledge of using various forms.

List of Practical
Filling up of Money order form - Layout of business letter - Blue print of an office-
Filing of papers- use of common office machines- Designing of forms for purpose
Preparation of Vouchers, Invoice and Cash receipts - Telephone Etiquette - Handling of
Visitors.

Format of Joint Stock Company Balance sheet-Model of a partnership deed- Format

of Profit and Loss appropriation account- Debit note and Credit note and Statement of
affairs of an insolvent.

Cost sheet Specimen of Stock Sheet/ Register. Payroll/Wage Sheet, Form of Bin and
Time Card, Filling of material order and material requisition,- and Issue register.

Chart of an Organization Structure.

Filling up of an account opening form, Knowledge of various forms used in day-to-
day banking activities - Cheque – Pay-in-slip - Withdrawal form - Transfer form – Draft
Challan, Form of Bill of exchange and Promissory note, Fixed Deposit Receipt, Safe
Custody Receipt, Form of letter of Credit, Currencies of different Countries, ATM Debit and
Credit Card.
215
 Collection of different types of advertisement, Preparation of advertisement copy,
analyzing brand names – Publishing the products in the market.

Filling up of Equity share application and mutual fund form, Specimen of Share,
Mutual fund and Bond certificates.

Procedure of sending share certificate along with Transfer deed for name transfer,
Dividend warrant, Filling up of Proxy form.
Filling up of Income tax returns, Sales tax forms and applying for income tax refund.

Note: Students have to submit a practical note book consisting of specimen forms of all the
above documents mentioned in the syllabus.

MODEL QUESTION
FINANCIAL ACCOUNTING - III
(For those who joined in July 2018 and after)
Time : Three Maximum : 75marks
Hours

Choose the Correct Answer :

1. <l;LWjp fhyj;ij jPh;khdpg;gth;
m) ghyprp toq;Fgth; M) ghyprpjhuh;
,) ,UtUk; <) vtUkpy;iy
The indemnity period is decided by
a) Insurer b) Insured
c) Both d) No body
2. ju tpw;gid - cz;ikahd tpw;gid = ?
m) nkhj;j ,yhgk; M) epfu yhgk;
,) <l;LWjp <) Fiw tpw;gid
Standard sales - Actual sales = ?
a) Gross Profit b) Net Profit
c) Indemnity d) Short Sales
3. Fj;jifjhuh; nrYj;Jk; chpikj; njhif _________________________ Mf
fUjg;gLfpwJ.
m) nryT M) tUkhdk;
,) yhgk; <) e\;lk;

216
 Royalty payable by lessee is considered as ________________ .
a) Expense b) Income
c) Profit d) Loss
4. yhgj;jpy; Vw;gLk; ,og;G ghyprpapy;> ruhrhp ruj;J ahUila eyid ghJfhf;fpwJ?
m) gzpahsh;fs; M) fhg;gPl;L epWtdk;
,) ghyprpjhuh; <) (M) kw;Wk; (,)
The average clause in a loss of profit policy protects the interest of the
a) Workers b) Insurance Company
c) Insured d) Both (b) and (c)
5. epiyik tpguk; jahhpf;Fk; NghJ> Vl;Lf;fld; vOJkplk;
m) ml;ltiz A M) ml;ltiz E
,) ml;ltiz F <) ml;ltiz G
Books debts are shown in statement of affairs under
a) List A b) List E
c) List F d) List G

6. gpurpnld;rpay; lTd; ,d;rhy;ntd;]p rl;lk; ,aw;wg;gl;l Mz;L

m) 1909 M) 1929
,) 1939 <) 1949
Presidency towns insolvency act was passed in
a) 1909 b) 1929
c) 1939 d) 1949
7. fpisf; fzf;fpd; Fwpf;Nfhs;
m) fpisapd; yhg/e\;lk; mwpa M) jiyikaf yhg/e\;lk; mwpa
,) (m) my;yJ (M) <) (m) kw;Wk; (M)
The objective of branch a/c, is to know
a) Branch P/L b) Ho P/L
c) (a) or (b) d) (a) and (b)
8. topapil ruf;F> ,Ug;G epiyf; Fwpg;gpy; ___________ gf;fjpy; fhz;gpf;fg;gLfpwJ
m) Kjy; M) nghWg;Gfs;
,) nrhj;Jf;fs; <) VJTkpy;iy

217
 Cash in transit will appear in the _________________ side of the balance sheet
a) Capital b) Liabilities
c) Assets d) None
9. jtiz Kiw jpl;lj;jpy;> tpw;gidahsh; ngWk; nkhj;j tl;b ve;j fzf;fpy; tuT
itf;fg;gLfpwJ?
m) tl;b mdhkj;J f/F M) tl;b f/F
,) tpw;gid f/F <) nfhs;Kjy; f/F
Under instalment system, total interest received by the seller is credited to
a) Interest suspense a/c b) Interest a/c
c) Sales a/c d) Purchase a/c
10. thlif kw;Wk; thp vjd; mbg;gilapy; JiwfSf;fpilNa gphpf;fg;gLfpwJ?
m) tpw;gid msT M) nrhj;J kjpg;G
,) rJu mb Kiw <) gzpahsh; vz;zpf;if
In departmental a/c, rent and rates are allocated on the basis of
a) Sales Volume b) Assets Value
c) Square Feet d) No of workers

SECTION – B (5X7=35 marks)

Answer All questions, choosing either (a) or (b)
11. (m) fNzrd; vd;gtuJ tpahghu fplq;fpy; 1.9.13 jP tpgj;J Vw;gl;lJ. fPo;f;fz;l
jfty;fs; %yk; fhg;gPl;L epWtdj;jplk; ,Ue;J ngw Ntz;ba Nfhuy;
njhifia fhz;f.
&. &.
ruf;fpUg;G 1.1.13 25,300 $yp 60,000
tpw;gid 1.1.13 Kjy; 1.9.13 tiu 1,56,000 nfhs;Kjy; 1.1.13 Kjy; 50,400
1.9.13 tiu
tpahghuj;jpypUe;J fNzrd; vLj;j 2,500 fhg;ghw;wg;gl;l ruf;F 3,600
nghUl;fs;
nkhj;j yhgk; mlf;f tpiy kPJ 30%
A fire occurred in the godown of Ganesan on 1.9.13. Find out claim to be lodged from
insurance company.

218
 Rs. Rs.

Stock 1.1.13 25,300 Wages 60,000

Sales from 1.1.13 to 1.19.13 1,56,000 Purchase from 1.1.13 to 50,400
1.9.13
Goods taken by Ganesan at cost 2,500 Stock saved from fire 3,600
Gross Profit 30% on cost.
(or)
M) jP Nfhuypy;> ruhrhp ruj;J Fwpj;J tpthp.
Explain average clause under fire claim.

12. m) Nfhy; ,e;jpah epWtdk; epyf;fhp Rufq;fj;ij Fj;jiff;F vLj;J> chpikj;

njhif 50 igrh xU ld;Df;F vd;Wk;> Fwie;jgl;r thlif &.40>000/- vdf;
nfhz;lJ. Fiw cw;gj;jp kPl;G Kjy; Ie;J Mz;LfSf;Fs; rhpf;fl;l xg;G
nfhz;ldh;. cw;gj;jp Ie;J Mz;Lfspy; 10>000 ld;; 48>000 ld;; 80>000 ld;;
1>20>000 ld;; 1>20>000 ld;.
Nfhy; ,e;jpah Vl;by; Fiw cw;gj;jp f/F jahh; nra;f.
The coal India are lessees of a mine on a royalty of 50 parise per ton of coal raised with a
dead rent of Rs.40,000 with power to recoup short workings during the first five years.
The output wer 10,000 tons; 48,000 tons; 80,000 tons; 1,20,000 tons; 1,20,000 tons.
Write up short workings a/c in the books of coal India.
(or)
M) chpikj; njhif vd;why; vd;d? ahnuy;yhk; chpikj; njhif nrYj;j
flikg;gl;lth;fs;

What is royalty? Who are all liable to payable royalty?

13. m) nehbg;G epiyf; fzf;fpy; ml;ltiz A Fwpj;J tpsf;fk; jUf.

Explain list A under insolvency a/c.
(or)
M) GNuhtpd;rpay; ,d;rhy;ntd;rp rl;lk; 1920d; gb Kd;Dhpik fldPe;Njhh; Fwpj;J
tpthp.
Describe preferential creditors as per provincial insolvency Act 1920.

219
14. m) fpisf; fzf;fpy; ‘ruf;fpUg;G kw;Wk; fldhspfs;” Kiw Fwpj;J eP mwptJ ahJ?
What do you mean by ‗stock and debtor‘ system under branch account?
(or)
M) jiyikafk; jdJ fpisf;F &.19>200 kjpg;Gs;s ruf;Ffis mlf;ftpyiy kPJ
25% yhgj;jpy; mDg;gpaJ. fPo;ff
; z;l jfty;fs; %yk;> fpis f/F jahhpf;fTk;.
&. &.
fldhspfsplkpUe;J ngw;w 12,860 fpisfspd; fld; tpw;gid 18,460
nuhf;fk;
nryTfSf;F jiyikafk; 2,000 fpisapd; nuhf;f tpw;gid 5,000
nrYj;jpaJ
,Wjp ruf;fpUg;G 4,000
(,lhg;G tpiy)
Goods are invoiced by a H.O. to its branch at Rs.19,200 so as to give 25% profit on cost.
From the following details, prepare branch a/c.
Rs. Rs.
Cash from debtors 12,860 Credit Sales by branch 18,460
Expenses paid by H.O 2,000 Cash sales by branch 5,000
Closing Stock (invoice price) 4,000

15. m) thlif nfhs;Kjy; vd;why; vd;d? mjd; rpwg;Gfs; ahit?

What is hire purchase/ What are its features?
(or)
M) xU njhiyf;fhl;rp ngl;bapd; nuhf;ftpiy &.18>000> thlif nfhs;Kjy;
Kiwapy; &.20>000 tpw;fg;gl;L> &.5>000 tPjk; ehd;F jtizfspy;
nrYj;jg;gl;lJ. tl;bapid fzf;fpLf.
A television set cash price of which is Rs.18,000 sold on hire purchase system for
Rs.20,000 payable 4 instalments of Rs. 5,000 each. Show how interest is calculated.

220
 SECTION – C (3x10=30 marks)
Answer any THREE questions.

16. jpU.nghd;Drhkpapd; tpahghu epWtdj;jpy; 15.10.2009y; jP tpgj;J Vw;gl;lJ. fPo;f;fz;l

jfty;fs; %yk; Nfhuy; njhif fz;lwpf
What do you mean by ‗stock and debtor‘ system under branch account?

&. &.
ruf;fpUg;G 1.1.08 30,600 nfhs;Kjy; 2008y; 1,22,000
ruf;fpUg;G 31.12.08 27,000 tpw;gid 2008y; 1,86,000
nfhs;Kjy; 1.1.09 Kjy; 15.1.09 1,47,000 tpw;gid 1.1.09 Kjy; 15.10.09 1,50,000
tiu tiu
ruf;fpUg;Gfs; mlf;fj;jpy; 90% vd kjpg;gplg;gl;lJ. ruf;F kPl;G &.18>00. fhg;gPl;L njhif
&.63>000 ruhrhp ruj;J mlq;fpaJ ,f;fhg;gPL.
A fire occured in the premises of Thiru.Ponnusamy on 15.10.2009. From the following information,
prepare a claim statement.
Rs. Rs.
Stock 1.1.08 30,600 Purchases in 2008 1,22,000
Stock 31.12.08 27,000 Sales in 2008 1,86,000
Purchases from 1.1.09 to 15.10.09 1,47,000 Sales from 1.1.09 to 15.10.09 1,50,000
Stocks are valued at 90% of cost stock saved Rs.18,000. The amount of policy Rs.63,000. There was
an average clause in the policy.
17. nehbg;G epiy fzf;fpy;> epiyik tpgug;gl;baypd; khjphpg;gbtk; jUf.
Give the specimen of statement of affairs under insolvency a/c.
18. utp xU Ruq;fj;ij Fj;jiff;F vLj;J> chpikj; njhif xU ld;Df;F 35 igrh vd;Wk;>
Fiwe;jgl;r thlif Mz;Lf;F &.750 Mf nfhs;fpwhh;. Fiw cw;gj;jpia mLj;Jk; tUk;
,U Mz;Lfspy; kPl;G nra;a tpUk;Gfpwhh;. cw;gj;jp gpd;tUkhW 2009 - 1000 ld;; 2010 -
1500 ld;; 2011 - 2500 ld;; 2012 - 1500 ld;; 2013 - 1000 ld;.
utp Vl;by; Njitahd NgNul;L fzf;Ffis jUf.
Rave took a mine on lease merging into a royalty of 35 paise per ton with a dead rent of Rs.750 per
year and the right to recoup short workings out of royalties of two subsequent years from the period
in which short workings arose. The output were 2009 - 1000 tons; 2010 - 1500 tons; 2011 - 2500
tons; 2012 - 1500 tons; 2013 - 1000 tons.
Give necessary ledger a/c in the books of Ravi.

221
19. %d;W Jiwfis cila xU tpahghu epWtdj;jpd; nfhs;Kjy; gpd;tUkhW.
Jiw A 1000 myFfs;
nkhj;j mlf;ftpiy &.1>00>000
B 2000 myFfs;
C 2400 myFfs;
1.1.2011y; ruf;fpUg;G tpw;gid
Jiw A - 120 myFfs; Jiw A - 1020 myFfs; &.20 tPjk;
B - 80 myFfs; B - 1920 myFfs; &.22.50 tPjk;
C - 152 myFfs; C - 2496 myFfs; &.25 tPjk;
nkhj;j yhgk; vy;yh JiwfspYk; xNu khjphpahf cs;sJ. Jiwthhp tpahghu f/F
jahh; nra;f.
The following purchases were made by a business house having three departments.
Dept A 1000 units
at a total cost of Rs.1,00,000
B 2000 units
C 2400 units
Stock on 1.1.2011 Sales were.
Dept A - 120 Units Dept A - 1020 Units &.20 each
B - 80 Units B - 1920 Units &.22.50 each
C - 152 Units C - 2496 Units &.25 each
The rate of gross profit is same each case. Prepare departmental trading a/c.

20. X epWtdk; xU thlif nfhs;Kjy; Jiwia nfhz;Ls;sJ. thlif nfhs;Kjypy;

ruf;Ffs; mlf;fk; + 50% yhgk; vd tpw;gid nra;ag;gl;lJ.
&.
[dthp 1 thlif nfhs;Kjypy; ruf;Ffs; (,lhg;G tpiy) 75,000
thlif nfhs;Kjy; Kiwapy; ,e;j Mz;L tpw;gid 4,05,000
(,lhg;G tpiy)
,e;j Mz;L nuhf;fk; ngw;wJ 2,80,000
ruf;F jpUk;g ngw;wJ (jtiz ghf;fp &.20>000) 2,500
brk;gh; 31 thbf;ifahsplk; ruf;F (,lhg;G tpiy) 1,50,000
thlif nfhs;Kjy; Jiwapd; yhgk; / e\;lk; fhz;f.
X company Ltd has a hire purchase department goods are sold on hire purchase at cost +
50%. From the following particulars, find out profit or loss made in the hire purchase
department.
January 1 Goods out on H.P. (invoice price) 75,000
Goods sold on H.P. during the year (invoice price) 4,05,000
Cash received during the year 2,80,000
Goods received back (instalment due Rs.20,000) 2,500
Dec.31 Goods with H.P. customers (invoice price) 1,50,000

222