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notes for com[puter appilication
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Syllabus
Program Code: 2AC
BHARATHIAR UNIVERSITY
th
World Ranking: Times -801-1000,Shanghai -901-1000, URAP – 1047 )
Coimbatore - 641 046, Tamil Nadu, India
Program Educational Objectives (PEOs)
The B.Com (Computer Applications) program describe accomplishments that graduates
are expected to attain within five to seven years after graduation
To Provide students with specific knowledge and skills relevant to their disciplines
and careers.
To make the students acquainted with technical and practical concepts for
understanding the real business problems using different programming languages.
To train the students on practical business applications using high level
programming languages in real world.
To make the students aware about the useful applications of different computer
languages that solve real world problems.
To enhance the knowledge on visual based programming language and object-
oriented language in different business applications using various design principles
portraying the concepts of computer applications in business activities.
Program Outcomes (POs)
After the successful completion of B.Com (Computer Applications) program, the
students are expected to
Develop the accounting, finance, banking, Insurance, marketing as well as the
computer application knowledge to the students.
Create awareness of the students about Business law, Tax Law and legislations
related to business and computer applications
Get the training to learn how to develop successful computer programs to solve the
business problems for increasing the productivity of the e-business.
PO4 Obtain the practical application exposure on ms-office and oracle software.
Apply object oriented or non-object oriented techniques to solve business
computing problems which make students a good programmer.
BHARATHIAR UNIVERSITY:: COIMBATORE 641 046 B.COM CA (Computer Applications)
(For the students admitted during the academic year 2022 – 23 onwards)
Course
Title of the Course Credits
Hours Maximum Marks
Code Theory Practical CIA ESE Total
I (^) Language-I 4 6 - 50 50 100
II (^) English-I 4 6 - 50 50 100
III
Core I – Principles of
Accountancy 4 4 -^50 50
III
Core II – Introduction to
Information Technology 4 4 -^50 50
III
Allied Paper I : Mathematics
for Business 4 4 -^50 50
III
Core-IV: Computer Applications:
MS Office - Practical-I -^ -^4 -^ -^ -
IV Environmental Studies # 2 2 - - 50 50
Total 22 26 4 250 300 550
SECOND SEMESTER
I (^) Language-II 4 6 50 50 100
II (^) English-II 2 4 25 25 50
III Core III – Advanced Accounting 4 7 50 50 100
Core IV–Computer Application:
MS Office - Practical-I 4 - 4 50 50 100
Allied Paper II – Statistics 4 5
for Business
Language Proficiency for
Employability
http://kb.naanmudhalvan.in/
Special:Filepath/
Cambridge_Course_Details.pdf
IV Value Education – Human Rights # 2 2 - 50 50
Total 22 26 4 250 300 550
THIRD SEMESTER
I Language-^ III^4 6 50 50
Core V – Principles of
Marketing 3 3 50 50 100
Core VI – Database 3 3
Management System
III (^) Core VII – Cost Accounting 4 6 50 50 100
Allied : III – Managerial 3 3
Economics
Core-X : Computer Applications:
Oracle - Practical-II - - 4 - - -
Skill based Subject-1 :
Commercial Law 3 3 30 45 75
Core XV – Management
Information System 4 6 50 50 100
Core XVI - Internet and Web
Designing 4 5 50 50 100
Core XVII - Computer
Applications: Visual Basic &
Web Designing Practical-III 4 - 4 50 50 100
III Elective –II: 3 5 50 50 100
III Elective –III: 3 5 50 50 100
Skill based Subject- 4:
Intellectual Property Rights 3 3 30 45 75
Naan Mudhalvan- Fintech Course
(Capital Markets / Digital Marketing /
Operational Logistics)
http://kb.naanmudhalvan.in/Bharathi
ar_University_(BU)
V Extension Activities @ 2 - 50 - 50
Total 25 26 4 355 320 675
Total 140 3650
* English II- University semester examination will be conducted for 50 marks (As per existing pattern of
Examination) and it will be converted for 25 marks.
**Naan Mudhalvan – Skill courses- external 25 marks will be assessed by Industry and internal will be
offered by respective course teacher.
Value added courses: Minimum 2 and Maximum 5 for each Department for entire program-It is
optional for affiliated colleges.
Job oriented certificate courses: Two courses(Each Department for entire program)- It is
optional for affiliated colleges
@ No University Examinations. Only Continuous Internal Assessment(CIA)
Swatch Bharat Summer Internship- extra 2 credits would be given. It is mandatory.
List of Elective Papers (Colleges can choose any one of the paper as electives)
Elective – I A Income Tax Law & Practice
B Entrepreneurial Development
C Micro Finance
Elective – II A Business Finance
B Brand Management
C Supply Chain Management
Elective - III A Indirect Taxes
B Financial Markets
C Project Work
Unit:6 CONTEMPORARY ISSUES 2 hours
Expert lectures, online seminars – webinars
Total Lecture hours 60 hours
Distribution of Marks: 20% Theory, 80 % Problems
Text Book(s)
1 N.Vinayakam, P.L.Mani, K.L.Nagarajan – Principles of Accountancy – S.Chand& Company
Ltd.,
2 T.S.Grewal – Introduction to Accountancy- S.Chand& Company Ltd.,
3 R.L.Gupta, V.K.Gupta, M.C.Shukla – Financial Accounting – Sultanchand& sons.
4 T.S.Grewal, S.C.Gupta, S.P.Jain – Advanced Accountancy- Sultanchand& sons.
Reference Books
1 K.L.Narang, S.N.Maheswari - Advanced Accountancy-Kalyani publishers X
2 S.K.Maheswari, T.S.Reddy - Advanced Accountancy-Vikas publishers
3 A.Murthy -Financial Accounting – Margham Publishers
4 P.C.Tulsian - Advanced Accountancy – Tata McGraw Hill Companies.
5 A.Mukherjee, M.Hanif – Modern Accountancy. Vol.1- Tata McGraw Hill Companies
Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]
1 https://www.youtube.com/watch?v=FuDFXg4Onzc
2 https://www.youtube.com/watch?v=Z71rEnjW-Z
3 https://www.youtube.com/watch?v=91m0siLj3-
o Course Designed By:
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO
S- Strong; M-Medium; L-Low
Course code TITLE OF THE COURSE L T P C
Core II
Pre-requisite Basics knowledge in Information Technology
Syllabus 2022 – 23 Version
Course Objectives:
The main objectives of this course are to:
components and operating system.
applications.
business fields.
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Understand the basic concepts about hardware and software components K
and data retrieval from various areas of business.
2 Recall and remember the different types of computers available in K
business industries.
3 Aware of different programming and machine level languages and steps K
to develop computer programmes.
4 To gain knowledge about e-commerce, internet and extranet understand K
the uses of world wide web applications.
5 Create the applications of computer information system in various K
business fields.
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 HARDWARE AND SOFTWARE 12 hours
Hardware and Software : computer systems, importance of computers in business, data and
information, data processing, data storage and data retrieval capabilities, computer applications
in various areas of business, computer related jobs in business.
Unit:2 COMPUTER SYSTEMS 12 hours
Types of computer systems- Micro, mini, mainframe and super computers.Analog,digital and
Hybrid computers, business and Scientific computer systems, First, second, third and fourth
generation computers, Laptop or notebook computers , data processing systems- batch, online and
Real time system. Time sharing , multiprogramming and multiprocessing systems.
Networkings: Local and wide area neworks.
Unit:3 COMPONENTS OF COMPUTERS AND SOFTWARE 12 hours
Components of computers input ,output and storage devices, software: system software and
Application software; Programming language-machine language- assembly language, higher
level languages. Flowchart and programme flow charts. Steps in developing a computer programme
Course code TITLE OF THE COURSE L T P C
Pre-requisite
Basics knowledge on Mathematics for Syllabus 2022 – 23 Business Version
Course Objectives:
The main objectives of this course are to:
operations.
functions.
method.
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Understand the basic concepts of arithmetic and geometric series and K
different effective rates of interest for sinking fund, annuity and present
value.
2 Know the basic concepts of addition and multiplication analysis and K
input and output analysis.
3 Aware of variables, constants and functions and evaluate the first and K
second order derivatives.
4 To gain knowledge on integral calculus and determining definite and K
indefinite functions.
5 Analyze the linear programming problem by using graphical solution K
and simple method.
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 SET THEORY 12 hours
Set Theory – Arithmetic and Geometric Series – Simple and Compound Interest – Effective rate
of Interest –Sinking Fund – Annuity - Present Value – Discounting of Bills – True Discount –
Banker‟s Gain.
Unit:2 MATRIX 12 hours
Matrix: Basic Concepts – Addition and Multiplication of Matrices – Inverse of a Matrix – Rank
of Matrix - Solution of Simultaneous Linear Equations – Input-Output Analysis.
Unit:3 VARIABLES, CONSTANTS AND FUNCTIONS 12 hours
Variables, Constants and Functions – Limits of Algebraic Functions – Simple Differentiation of
Algebraic Functions – Meaning of Derivations – Evaluation of First and Second Order Derivatives
Unit:4 ELEMENTARY INTEGRAL CALCULUS 12 hours
Elementary Integral Calculus – Determining Indefinite and Definite Integrals of simple
Functions – Integration by Parts.
Unit:5 LINEAR PROGRAMMING PROBLEM 10 hours
Linear Programming Problem – Formation – Solution by Graphical Method Solution by Simple
Method.
Unit:6 CONTEMPORARY ISSUES (^) 2 hours
Expert lectures, online seminars – webinars
Total Lecture hours 60 hours
Text Book(s)
1 Navanitham, P.A,” Business Mathematics & Statistics” Jai Publishers,Trichy-
2 Sundaresan and Jayaseelan,”Introduction to Business Mathematics”,Sultanchand
Co&Ltd,Newdelhi
3 Sanchetti, D.C and Kapoor, V.K,” Business Mathematics” , Sultan chand Co&Ltd,Newdelhi
Reference Books
1 G.K.Ranganath, C.S.Sampamgiram&Y.Rajan-A Text book Business Mathematics -
Himalaya Publishing House.
Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]
1 https://www.youtube.com/watch?v=qO1SYFZVmhY
2 https://www.youtube.com/watch?v=LadYhkiVC7Q&list=PLRYPMG3pkUJuucxOLmnRC
-Lj3PmzVmKCD
3 https://www.youtube.com/watch?v=qO1SYFZVmhY&list=PLX2gX-
ftPVXUYjs2g3YiaY0sEfwW-jg5L
Course Designed By:
Mapping with Programme Outcomes
Cos PO1 PO2 PO3 PO4 PO
S- Strong; M-Medium; L-Low
II - MS EXCEL 20 hours
operations: Data Entry, Total, Average, Result and Ranking by using arithmetic and logical
functions and sorting.
formula.
purchase, profit of a company by using chart wizard.
calculations for 10 different customers using mathematical and logical functions.
Growth, Maturity, Saturation, Decline.
III - MS POWERPOINT 20 hours
name, type of product, characteristics, special features, price, special offer etc. Add voice if
possible to explain the features of the product. The presentation should work in manual mode.
using organization chart.
contain the following transactions: Top down, Bottom up, Zoom in and Zoom out. - The
presentation should work in custom mode.
clip arts to illustrate running of an image automatically.
perform the following operations: Creation of different slides, changing background color, font
color using wordart.
Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]
1 https://www.youtube.com/watch?v=YHSLkNzLuqc
2 https://www.youtube.com/watch?v=RdTozKPY_OQ
3 https://www.youtube.com/watch?v=x5wYAJ3qzC
Course Designed By:
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO
S- Strong; M-Medium; L-Low
B.Com.(Computer Applications) 2022-23 onwards - Affiliated Colleges - Annexure No.
Course code TITLE OF THE COURSE L T P C
Core III ADVANCED ACCOUNTING 4 - - 4
Pre-requisite Basic knowledge on Advanced Accounting
Syllabus 2022- Version
Course Objectives:
The main objectives of this course are to:
accounts, Hire Purchase and Installment System, Single Entry and Partnership.
and installment system.
Fluctuating Capital, Admission and Retirement of partners.
Expected Course Outcomes:
On the successful completion of the course, student will be able to:
1 Understand the different methods of depreciation. K
2 Solve the problems of branch accounts, hire purchase and installment system. K
3 Know the single entry system and statement of affairs method using K
conversion method
4 To gain knowledge on Partnership Accounts, Division of Profits, Fixed and K
Fluctuating Capital, Admission and Retirement of partners.
5 Understand Dissolution of Partnership and Insolvency of Partners K
K1 - Remember; K2 - Understand; K3 - Apply; K4 - Analyze; K5 - Evaluate; K6 – Create
Unit:1 DEPRECIATION
Depreciation – Methods - Reserves and provisions.
23 hours
Unit:2 BRANCH ACCOUNT AND HIRE PURCHASE 20 hours
Branch accounts excluding foreign branches. Hire purchase and installment system including
hire purchase trading accounts.
Unit:3 SINGLE ENTRY SYSTEM 20 hours
Single Entry System - Meaning and Features - Statement of Affairs Method and
Conversion Method
Unit:4 PARTNERSHIP ACOOUNTING 20 hours
Partnership Accounts - Division of Profits - Fixed and Fluctuating Capital - Admission -
Retirement – Death
Unit:5 DISSOLUTION OF PARTNERSHIP 20 hours
Dissolution of Partnership - Insolvency of Partners - Rule in Garner Vs. Murray.
Unit:6 CONTEMPORARY ISSUES 2 hours
Expert lectures, online seminars – webinars
Total Lecture hours 105 hours
Distribution of Marks: 20% Theory, 80 % Problems
Text Book(s)
1 Jain and Narang : Advanced Accounting
2 T.S. Grewal : Advanced Accounting
3 M.C Shukla : Advanced Accounting
Reference Books
1 T.S.Reddy&A.Murthy : Financial Accounting
2 R.L.Gupta&M.Radhasamy : Advanced Accountancy
Related Online Contents [MOOC, SWAYAM, NPTEL, Websites etc.]
1 https://www.youtube.com/watch?v=rI3dTtIVm
2 https://www.youtube.com/watch?v=OJkYqLssvVM
3 https://www.youtube.com/watch?v=1JLnf1QjVOI
Course Designed By:
Mapping with Programme Outcomes
COs PO1 PO2 PO3 PO4 PO
S- Strong; M-Medium; L-Low
