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SRI VENKATESWARA UNIVERSITY – TIRUPATI

CHITTOOR DISTRICT

ANDHRA PRADESH

REVISED SYLLABUS 2015-2016

B.COM. (CBCS) DEREE SEMESTER SCHEME

B.Com (ASM) Course Structure

DEPARTMENT O! COMMERCE

2015 - 16

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B.Com (Advertising Sales Promotion and Management)

Course Structure

Semester Part Subject Hrs. Credi

ts

IA ES Total

SEMESTER I PART II

Fundamentals of 

 Accounting6 6 25 75 100

Business Organization   6 6 25 75 100 Advertising -I   6 6 25 75 75

SEMESTER II PART II

Financial Accounting 6 6 25 75 100Business Economics   6 6 25 75 100

 Advertising - II   6 6 25 75 100

SEMESTER III PART II

 Advanced Accounting –

I  6 6 25 75 100

Business Statistics – I   6 6 25 75 100 Advertising -E –

Commerce -1  4 4 25 75 100

Lab - 1   3 2 25 75 100

SEMESTER IV PART II

 Advanced Accounting –

II  6 6 25 75 100

Business Statistics – II   6 6 25 75 100 Advertising – E-

Commerce-II  4 4 25 75 100

Lab -   3 2 25 75 100

SEMESTER V PART II

Cor!orate Accounting– I

  5 5 25 75 100

"rinci!les of Costing   5 5 25 75 100Business La#s   5 5 25 75 100

 Auditing   5 5 25 75 100$ar%eting

Communication - I  5 5 25 75 100

"ersonal Selling and 

Sales $anagement - 1  5 5 25 75 100

SEMESTER VI PART II

Cor!orate Accounting

– II  5 5 25 75 100

$et&ods of Costing 5 5 25 75 100

Commercial 'eogra!&( 

  5 5 25 75 100

Ban%ing 5 5 25 75 100$ar%eting

Communication - II  5 5 25 75 100

"ersonal Selling and 

Sales $anagement – II  5 5 25 75 100

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I.B.C"# (I S$#$%&$')

P$' 101 !*+,#$+&% " A//"*+&+  PPW 06 H"*'%

U+&-I – I+&'",*/&"+ &" A//"*+&+

 eed !or Accounting " #e!inition " $%&ectives' Advantages " Boo eeing

and Accounting " Accounting concets and conventions - Accounting C*cle

- Accounting e+uation - Classi!ication o! Accounts and its rules - #ou%le

entr* %oo eeing " ,ournaliing " Posting to ledgers' Balancing o! ledger 

accounts- ro%lems.

U+& –II " S*3%,'4 B""%

*es o! Su%sidiar* Boos " ,ournal roer - Cas/ Boo' /ree columnCas/ Boo- Pett* cas/ Boo - Pro%lems.

U+&-III- B+ R$/"+/&"+ S&&$#$+&

 eed !or %an reconciliation - easons !or di!!erence %eteen Cas/ Boo 

and Pass Boo Balances - Prearation o! Ban econciliation Statement-

Pro%lems on %ot/ !avora%le and un!avora%le %alances.

U+&-IV - B% " E/7+$

  Meaning o! Bill " eatures o! %ill " Parties in t/e Bill " #iscounting o! Bill " eneal o! Bill " 3ntries in t/e %oos o! #raer and #raee.

U+& -V - T' B+/$ 8 R$/&/&"+ " E''"'%

  Prearation o! rial Balance " *es o! 3rrors " ecti!ication o! 3rrors-

  Susense Account.

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Beteen Memorandum o! Association and Articles o! Association. Contents

o! Prosectus " Statement in ieu o! Prosectus.

R$$'$+/$ B""%

1. #r.C.#.Bala&i and .Prasad' Business $rganiation - Marg/am Pu%lications'

C/ennai-1>.

2. .8.S/arma and S/as/i 8 uata Business $rganiation - 8ala*aniPu%lications.

9. C.B.ut/a :ndustrial $rganiation and Management' Sult/an C/and.

;. ?.8.Bus/an Business organiation and Management' Sult/an C/and.

5. S/erlear Business $rganiation and Management '

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I.B.C"# (II S$#$%&$')

P$' 10: !INANCIAL ACCOUNTIN  PPW 06 H"*'%

U+&-I@ :A ACC$S

  Meaning " eatures " Manu!acturing Account " Prearation o! rading

Account' Pro!it 4 oss Account and Balance S/eet it/ Ad&ustments. (P'"3$#%)

U+&-II@ C$S:M3 ACC$S

Consignment - eatures - Pro!orma invoice - Account sales " #el-credre

Commission - Accounting treatment in t/e %oos o! consigner and consignee

- 7aluation o! closing stoc - ormal and A%normal loss " Pro%lems.

U+&-III@ ,$: 733 ACC$S

,oint venture - eatures - #i!!erence %eteen &oint venture and

consignment " Accounting rocedure - met/ods o! eeing records -

Pro%lems.

U+&-IV@ #3P3C:A:$

  Met/ods o! #ereciation - Straig/t line met/od - #iminis/ing %alancing

met/od - Annuit* met/od - #ereciation !und met/od - Pro%lems.

U+&-V@ P$7:S:$S A# 3S373S

Meaning " Provision 7s eserve " Prearation o! Bad de%ts Ac " B##

Ac " Provision !or #iscount on #e%tors Ac " Provision !or discount oncreditors Ac.

R$$'$+/$ B""% 

1. Princiles and Practice o! Accounting - .. uta 4 7.8. uta

Sult/an C/and 4sons

2. . S. edd* and A. Murt/* - inancial Accounting' MargamPu%lications' C/ennai " >0.

9. Accountanc* - : - S.P. ,ain 4 8. arang

8al*ani Pu%lis/ers

;. Accountanc* " : - ulasian ata Mcgra . Accountanc* " : -

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I.B.C"# ( II S$#$%&$')

P$' 105 B*%+$%% E/"+"#/% PPW 06 H"*'%

U+&-I- I+&'",*/&"+

Meaning and de!initions o! %usiness 3conomics-ature and scoe o! Business 3conomics- Micro and Macroeconomics di!!erences " Cardinal

tilit* 4 $rdinal tilit*.

U+&-II- D$#+, A+4%%

Meaning and de!inition o! demand - #eterminants to #emand -- demand

!unction " a o! demand- #emand Curve " #emand curve - 3=cetions.

U+& –III- E%&/&4 " D$#+,

Meaning and de!inition o! Price 3lasticit* o! demand " t*es o! Price

3lasticit* o! demand " Measurements o! rice elasticit* o! demand " total

outla* met/od " Point met/od " Arc Met/od.

U+& – IV- M'$& %&'*/&*'$

Meaning and de!inition o! Maret " Classi!ication o! Marets - rice

determination under er!ect cometition and Monool* onl* " #istinguis/

 %eteen er!ect cometition and Monool*.

U+&-V- C"%& A+4%%

Cost " Meaning " i=ed Cost " 7aria%le Cost " Cost %e/avior. Breaeven

Anal*sis uses and imitations.

R$$'$+/$ B""%

1. #r.S.Sanaran' Business 3conomics - Marg/am Pu%lications' C/ennai-1>.

2. Business 3conomics - 8ala*ani Pu%lications.

9. Business 3conomics "