1 & 2 sem Commercial Practice syllabus -English

download 1 & 2 sem Commercial Practice syllabus -English

of 39

Transcript of 1 & 2 sem Commercial Practice syllabus -English

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    1/39

    DIPLOMA IN COMMERCIAL PRACTICE

    FIRST SEMESTER & SECOND SEMESTER SYLLABUS

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    2/39

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    3/39

    CONTENTS

    1.1 English I 4

    1.2 Business Studies I 6

    1.3 Financial Accounting- I 10

    1.4 Eng/Kan Shorthand Theory 13

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

    1.6 Accountancy & Commerce Practical 15

    1.7 ComputerApplication in Business I 18

    2.1 Financial Accounting- II 21

    2.2 Business Arithmetic &Statistics 24

    2.3 Business Studies II 28

    2.4 Eng/Kan Shorthand (Principles and Condensation) 31

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

    2.6 Eng/Kan Typewriting. (Manuscript Letters) 34

    2.7 ComputerApplication in Business II 35

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    4/39

    Page 4

    1.1 ENGLISH - I

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

    Prose:

    1. The Rightful Inheritors of Earth 03 hrs

    2. The Humane Humorist Einstein 03 hrs

    3.

    The Value of Man 04 hrs

    4. David Hartmans Impossible Dreams 04 hrs5. Dead Mens Path 03 hrs

    Poetry:

    1. The Elkana 02 hrs

    2. The Burning of the Books 02 hrs

    3. Forest and River 02 hrs

    4. The Robin and The Worm 02 hrs

    Grammar:

    1. Parts of Speech Exercises 03 hrs

    2. Same Word used as different Parts of Speech 02 hrs

    3. Auxiliaries Modals Uses Exercises 02 hrs

    4. Difference Between auxiliaries and Main Verbs 01 hr

    5. Tenses Past, Present and Future Time reference 05 hrs

    different forms of tenses - Exercises in identifying tenses6. Agreement of the verb with its subject Exercises 03 hrs

    7.

    Active and Passive Voice Definition - Conversion 03 hrs8. Articles definition types uses Exercises 02 hrs

    9. Question Tags Exercises 02 hrs

    10.Short form answers Exercises 02 hrs

    11.Synonyms/Antonyms and Prefixes / Suffixes Exercises 02 hrs

    12.Punctuation Exercises 02 hrs

    13.Writing of Personal Letters 03 hrs14.Comprehension of an Unseen Passage 04 hrs

    Total Number of Hours: 1) Text 25 Hrs2) Grammar 36 Hrs

    3) Tests 03 Hrs

    TOTAL 64 Hrs

    Prescribed Text Book: PUC First Year English

    Note: The Syllabus of 1stSemester Commercial Practice will be revised as and when the

    PUC Text Book Changes.

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    5/39

    Page 5

    GENERAL OBJECTIVES

    1. To Develop Communication Skills in English

    2. To Improve Self-Expression

    3. To Develop Reading, Writing and Comprehending Skills.

    SPECIFIC OBJECTIVES:

    1. Reading Skills:

    To Understand difficult Words and Phrases in the Lesson

    To Use properly the difficult Words and Phrases in his own Words.

    To Read the lesson properly without any mistakes.

    To Read the given Passage with Fluency.

    2. Writing Skills:

    To Write the answers correctly to the Questions from the Lessons

    To Write Personal Letters in the Proper Format.

    To Use Words and Phrases in his Own Sentences in Writing.

    To Frame Grammatically Correct Sentences.

    3. Spoken English:

    To Frame Questions, Question Tags and Give Short Form Answers

    To Use Grammatically Correct Sentences.To Converse with Others in Simple English.

    4. Elementary Knowledge of Grammar:

    To identify different Parts of Speech correctly and use the same Word as different Part

    of Speech.

    To Differentiate between Auxiliary and Main VerbsTo Use Articles and Tenses Correctly.

    To Follow the Rules for Agreement of the Verb with its subject correctly.

    To Change Active Voice into Passive and Vice VersaTo Punctuate.

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    6/39

    Page 6

    1.2 BUSINESS STUDIES - I

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

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

    of Business Activities Meaning of Trade-Aids to Trade.

    2. Forms of Business Organizations :

    (a)Sole Trading Concern(Sole Proprietorship concern) -Meaning, Features, Merits

    Demerits, and Suitability of Sole Trading Concern.

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

    Partnership Partnership Deed Contents of Partnership Deed Registration of

    Partnership Firm Effects of Non-registration of Partnership Firm. Rights, Duties and

    Liabilities of Partners Merits and Demerits of Partnership Suitability ofPartnership - Dissolution of Partnership - Partnership versus Sole Trading Concern.

    (c)Joint Stock Company Meaning, Definition, Features, Types of Joint Stock

    Company - Merits and Demerits of Joint Stock Company - Suitability of Joint Stock

    Company- Joint Stock Company versus Partnership.

    (d)Cooperative Form of Organization: Meaning, Definition, Features, Classification ofCooperative Societies- Merits and Demerits of Cooperative Societies Suitability of

    Cooperative Societies Cooperative society versus Joint Stock Company.

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

    Functions of Commercial Banks such as Accepting Deposits, Lending of Loans,

    Collection of Cheques, Safe Deposit Lockers, Travelers Cheques, Standing

    Instructions, Payments - Banker and Customer Relationship between Banker and

    Customer Duties of Banks Rights of Banks Central Bank. (Reserve Bank ofIndia) Meaning of Central Bank Functions of Reserve Bank of India.

    4.

    Negotiable Instruments Meaning of Negotiable Instrument Types ofInstruments:

    (a) Bill of Exchange:Meaning, Definition, Features, Parties and Types of Bills of

    Exchange Acceptance of Bill of Exchange Modes of Acceptance of Bill of Exchange-Meaning and Types of Endorsement - Meaning of certain terms like Grace Days, Due

    Date, Discounting, Dishonour, Noting and Protest.

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

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    7/39

    Page 7

    (c)Cheque:Meaning, Definition, Features, Parties and Types of Cheque. Meaningof certain terms like Validity Period of Cheque, Stale Cheque, Anti-Dated Cheque, Post-

    Dated Cheque, Blank Cheque, Bouncing of Cheque, Consequences of Bouncing of

    Cheque, Crossing of a Cheque Types of Crossing a Cheque-General Crossing Versus

    Special Crossing of a Cheque. Cheque versus Bill of Exchange.

    Books Recommended:

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

    2. Elements of Commerce by Dawar

    3. Fundamentals of Commerce By Y K Bhushan & Dixit.

    4. Business Studies By K.D.Basava. Vol.1.

    5. Business Studies by T.V.S. Raju & Sesha Murthy. Vol.1

    GENERAL OBJECTIVES

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

    SPECIFIC OFJECTIVES:

    1.1.To understand the Meaning of Business.1.2. To Define the Business.1.3. To know the Scope of Business.

    1.4. To know the Evolution of Business.1.5 To list the Significance of Business.1.6 To list out the Classification of Business.1.7 To know the Meaning of Trade.

    1.8 To describe the Aids to Trade.

    06 Hours2.1 To identify the various forms of Business Organizations.

    2.2 To know the meaning of Sole Trading Concern.

    2.3 To list out the features of Sole Trading Concern.

    2.4 To list out the Merits and Demerits of Sole Trading Concern.2.5 To decide the Suitability/Applicability of Sole Trading Concern.

    04 Hours

    2.6 To know the Meaning of Partnership;

    2.7 To define the Partnership.2.8 To list out the Features of Partnership Form of Organization.

    2.9 To list out the Types of Partners and Partnership.

    2.10 To know the Meaning of Partnership Deed.

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    8/39

    Page 8

    2.11 To list out the Contents of Partnership Deed.2.12 To know the Formalities of Registration of a Partnership Firm.

    2.13 To know the effects of Non-registration of a Partnership Firm.

    2.14 To know the Rights, Duties and Liabilities of Partners.

    2.15 To list out the Merits and Demerits of Partnership Form of Organization.

    2.16 To decide the Suitability of Partnership Form of Organization.

    2.17 To know the Meaning of Dissolution of Partnership

    2.18 To list out the Differences between Partnership and Sole Trading Concern

    12 Hours

    2.19. To know the Meaning of Joint Stock Company

    2.20. To define a Joint Stock Company

    2.21. To list out the Features of Joint Stock Company

    2.22. To identify various Types of Companies

    2.23. To list out the Merits and Demerits of Joint Stock Form of Organization

    2.24. To identify the differences between Joint Stock Company and Partnership Firm07 hours

    2.25. To know the Meaning of Cooperative Society

    2.26. To define the Cooperative Society

    2.27. To list out the Features of Cooperative Society

    2.28. To identify the Types of Cooperative Societies

    2.29. To list out the Merits and Demerits of Cooperative Societies

    2.30. To decide the Suitability of Cooperative Society Form of Organization2.31. To distinguish between Cooperative Society and Joint Stock Company

    07 Hours

    3.1 To know the Meaning of Bank and Banking

    3.2 To list out the Features of Bank

    3.3 To identify the Types of Banks

    3.4 To describe the Functions of Commercial Banks

    3.5 To identify the Relationship between the Banker and the Customer3.6 To know the Duties of Banks

    3.7 To know the Rights of Banks

    3.8 To know the Meaning of Central Bank (Reserve Bank of India)3.9 To List out the Functions of Reserve Bank of India

    10 Hours

    4.1. To know the Meaning of Negotiable Instruments4.2. To identify the Types of Negotiable Instruments

    To know the Meaning and Definition of Bill of Exchange

    To list out the Features of Bill of Exchange

    To identify the Types of Bill of Exchange

    To know the Meaning of Acceptance of Bill of ExchangeTo list out the Modes of Acceptance of Bill of Exchange

    To know the Meaning of Endorsement of Bill of Exchange

    To identify Types of Endorsement of Bill of Exchange

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    9/39

    Page 9

    4.10 To know the Meaning of certain terms used in Negotiable Instruments4.11 To know the Meaning and Definition of Promissory Note

    4.12 To list out the Features of Promissory Note

    4.13 To identify the Parties to a Promissory Note

    4.14 To identify the Types of Promissory Note

    4.15 To distinguish between Promissory Note and Bill of Exchange

    4.16 To know the Meaning and Definition of Cheque

    4.17 To list out the Features of Cheque

    4.18 To identify the Parties to Cheque4.19 To know the Meaning of certain terms used in Cheque Transactions

    4.20 To identify the Types of Cheque

    4.21 To know the Meaning of Crossing of a Cheque

    4.22 To distinguish between General Crossing and Special Crossing of a Cheque

    4.22 To distinguish between a Cheque and a Bill of Exchange

    15 Hours

    Internal Assessment Tests 03 Hours

    Total 64 Hours

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    10/39

    Page 10

    1.3 FINANCIAL ACCOUNTING - I

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

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

    Definition and Scope of accounting- Objectives of Accounting- Differences between

    Book Keeping, Accounting and Accountancy Parties interested in AccountingInformation- Basic Accounting Concepts and Conventions - Branches of Accounting

    Advantages of Accounting Limitations of Accounting. - Role of an Accountant

    in a Business Organization Role of an Accountant in Society.

    2. Systems of Book Keeping: Meaning of Single Entry and Double Entry Systems of

    Book Keeping. - Basic Terms used in Double Entry System of Book Keeping like

    Event, Transaction, Cash Transaction, Credit Transaction, Goods, Stock, Debtor,

    Creditor, Books of Account, Entry, Account, Debit, Credit, On Account, Assets,

    Liabilities, Expenditure, Equities, Capital, Drawings, Profit, Loss, Income, Gain,

    Trade Discount, Cash Discount, Receipt, Voucher, Solvent, Insolvent, Bad debts,Doubtful debt., Folio, C/D, C/F, B/F, Classification of Accounts Rules of Debit

    and Credit.

    3. Journal: Meaning of Journal Uses of Journal Proforma of Journal Journalizing

    Business Transactions Steps in Journal Entries Recording of Simple andCompound Journal Entries.

    4. Ledger: Meaning of Ledger-Uses of Ledger-Proper Form of Ledger Account-

    Posting of Journal Entries into the concerned Ledger Accounts Balancing of

    Ledger Accounts Significance of Balances-Preparation of Trial Balance from theLedger Balances.

    5. Subsidiary Books: Meaning of Subsidiary Books Uses of Subsidiary Books

    Types of Subsidiary Books Purchases Day Book - Proforma of Purchases DayBook. Sales Day Book Proforma of Sales Day Book Purchase Returns Book

    Proforma of Purchase Returns Book Sales Returns Book Proforma of Sales

    Returns Book Journal Proper (Problems on Purchases Day Book, Sales Day Book,

    Purchases Returns Book and Sales Returns Book only).

    6. Cash Book:Meaning of Cash Book Types of Cash Book Single Column Cash

    Book Two Column Cash Book Triple Column Cash Book - Petty Cash Book Problems on Single Column Cash Book, three columns Cash Book & Petty Cash

    Book only.

    7. Final Accounts of Sole Proprietorship Firms:Components of Final Accounts

    Format of Trading Account, Profit & Loss Account & Balance Sheet. - Preparation

    of Trading Account, Profit & Loss Account & Balance Sheet from the given Trial

    Balance & Adjustments.

    Treatment of Adjustments in Final Accounts: (a) Outstanding

    Expenses,(b) Prepaid/Unexpired Expenses(c) Outstanding/ Accrued Incomes (d)Incomes received in Advance/ Unearned Incomes (e) Provision for Depreciation

    on Fixed Assets (f) Provision for Interest on Capital (g) Provision for Interest on

    Loan (h) Bad Debts to be Written Off (i) Provision for Bad and Doubtful Debts on

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    11/39

    Page 11

    Debtors (j) Provision for Discount on Debtors (k) Provision for Discount onCreditors (l) Abnormal Loss of Stock (m) Closing Stock.

    BOOKS RECOMMENDED:

    1) Introduction to Accountancy by T.S.Grewal

    2) Double Entry Book Keeping by T.S.Grewal

    3)

    Introduction to Accountancy by S.N. Maheshwari

    4) Accountancy Vol I by B.S. Raman5) Accountancy Vol I by Kadkol

    6) Accountancy by Jain and Narang

    GENERAL OBJECTIVES

    1. To understand Basic Knowledge of Financial Accounting

    2. To familiarize the Students with the Methods of Recording various

    Business Transactions3. To enable the Students to acquire necessary Skills to maintain various

    Books of Accounts

    SPECIFIC OBJECTIVES:

    1.1To know the meaning of Accounting.

    1.2To know the definition of Accounting.1.3To list out the objectives of Accounting.

    1.4

    To list out the Advantages and Disadvantages of Accounting.1.5To know the difference between Book Keeping, Accounting andAccountancy.

    1.6To identify the Parties interested in Accounting Information.

    1.7To list out Basic Concepts of Accounting Concepts and Conventions.

    1.8To identify the Branches of Accountancy.

    1.9To understand a Role of Accountant in Business Organization & Society

    06 hours

    2.1 To understand the meaning of Single Entry & Double Entry System.

    2.2 To know the meaning of various basic terms used in Double Entry System ofBook Keeping.

    2.3 To understand different Types of Accounts.

    2.4 To know the Rules of Debit & Credit.

    03 hours

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

    3.2 To record the Proforma of Journal,

    3.3 To analyze Various Business Transactions and find out the Types of

    Accounts.3.4 To understand the Meaning of Simple and Compound Journal Entries.

    3.5 To apply the Rules of Debit and Credit and Recording of Simple &

    Compound Journal Entries.

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    12/39

    Page 12

    3.6 To prepare the Journal Book.08 hours

    4.1 To explain the meaning of Ledger.

    4.2 To explain the uses of Ledger,

    4.3 To record the proper Form of Ledger Account.

    4.4 To Post the Journal Entries into the concerned Ledger Accounts.

    4.5 To close various Ledger accounts.

    4.6 To know the significance of Balances of Ledger Accounts4.6 To know the meaning of Trial Balance

    4.7 To prepare the Trial Balance from the Ledger Balances

    08 hours

    5.1 To know the Meaning of Subsidiary Books

    5.2 To know the Uses of Subsidiary Books

    5.3 To record the Proforma of various Subsidiary Books

    5.4 To record Transactions in various Subsidiary Books5.5 To post the Transactions of Subsidiary Books into the concerned Ledger

    Accounts

    5.6 To close and Balance Ledger Accounts 06 hours

    6.1.To explain the Meaning and Purpose of Cash Book

    6.2 To identify various Types of Cash Book

    6.3.To know the Meaning of Single Column Cash Book6.4. To Record the transactions in the format of Single Column Cash Book

    6.5 To know the Meaning of Two Column Cash Book6.6. To know the meaning of Triple Column Cash Book

    6.7. To record the transactions in the format of Triple Column Cash Book

    6.8. To know the meaning of Petty Cash Book

    6.9. To record the transactions in Petty Cash Book under Analytical and Imprest

    System

    6.10.To ascertain the Balance in Single/Triple/Petty Cash Books.12 hours

    To explain the meaning of Final Accounts Trading ConcernsTo identify the components of Final Accounts

    To know the meaning / purpose / Format of Trading Account

    To know the meaning /purpose / Format of Profit and Loss Account

    To know the meaning / purpose / Format of Balance SheetTo prepare Simple Trading Account, Profit and Loss Account and Balance Sheet from

    the given Trial Balance and Adjustments. 18 hours

    Internal Assessment Tests 03 hours

    Total Hours 64 hours

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    13/39

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    14/39

    Page 14

    1.5 ENGLISH TYPEWRITING SPEED

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

    Contents Contact Hrs.

    1.

    Typing Posture Touch System Correct Method ofInserting and Removal of Papers from the Typewriter

    2. Introducing the Key Board Drill to Develop Key

    Locations3. Drill to Develop Accuracy and Speed in Typewriting

    Words, Sentences and Paragraphs

    4. Typing of Figures, Special Characters and Punctuation

    Mark, Combination of Signs.

    5. Speed Practicing of 25 Words per Minute6. Test 10 Minutes

    2

    10

    18

    160

    1

    1

    3

    TOTAL 96

    Reference Book

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

    Sri.R.V.Nagaraja Rao.

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

    GENERAL OBJECTIVES

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

    Accurately by Touch method.

    SPECIFIC INSTRUCTIONAL OBJECTIVES

    1.

    To Operate the Different Keys of the Key Board2. To Use Different Rows of the Key Board3. To Practice Keying Text Speedily and Accurately.

    SCHEME OF EXAMINATION

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

    TEN MINUTES

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    15/39

    Page 15

    1.6. ACCOUNTANCY & COMMERCE PRACTICAL

    Number of Hours: 48 hours Hours per Week:

    03 hours

    ACCOUNTANCY:

    Invoice Cash Bill Credit Bill - Credit Note Debit Note Bill of Exchange

    Promissory Note Cheque- Demand draft Receipts -Vouchers Cash Book- Trial

    Balance Methods of Preparation of Trial Balance -Rectification of Errors- Balance

    sheet.

    COMMERCE:

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

    Opening Bank Account - Memo of an Unpaid Cheque PayinSlip Withdrawal Form

    Application Form for Demand Draft Quotation Purchase Order Delivery Challan

    NSC Form Telegram Form Railway Reservation Form - Money Order Form - Brief

    Knowledge of ATM, Debit Card, Credit Card, Telegraphic Transfer, Speed Post and

    Courier Service Online Booking.

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    16/39

    Page 16

    1.6 GENERAL OBJECTIVES

    1. To Enable and Familiarize the Students with the Preparation of various Documents

    and Statements which are used in Accounting Work and in other Commercial Affairs.

    SPECIFIC OBJECTIVES

    1. Preparation of Inland Invoice using the following aspects: Details of the Buyer andSeller, Description of Goods Sold, Trade Discount Offered, Charges like Packing,

    Forwarding and Insurance, Terms and Conditions. 2 Hrs

    2. Preparation of Cash Bill and Credit Bill 2 Hrs

    3. Preparation of Credit Note and Debit Note for various purposes 2 Hrs

    4. Preparation of various Types of Bills of Exchange 2 Hrs

    5. Preparation of Single and Joint Promissory Note 2 Hrs

    6. Preparation of Bearer and Crossed Cheque 2 Hrs

    7.

    Preparation of Demand Draft and Travelers Cheque 2 Hrs8. Preparation of Minimum ten different Receipts and ten different Vouchers 2 Hrs

    9. Preparation of Cash Book based on these Receipts and Vouchers 2 Hrs

    10.Preparation of Trial Balance from the given Ledger Balances 2 Hrs

    11.Preparation of correct Trial Balance from the Incorrect Trial Balance 2 Hrs

    12.Rectification of Onesided and Two-sided Errors 2 Hrs

    13.Preparation Balance Sheet from the given information 2 Hrs

    14.Identification of various Types of Bank Accounts 2 Hrs15.Knowing the Procedure for Opening of Bank Accounts 2 Hrs

    16.

    Filling the Application Form of Bank Account 2 Hrs17.Drafting the Memo of a Cheque Unpaid 2 Hrs

    18.Filling up of Pay-in-Slip for Cash/ Cheque Remittance 2 Hrs

    19.Filling up of Withdrawal Form 2 Hrs

    20.Filling up of Travelers Cheque Form / Demand Draft Application Form 2 Hrs

    21.Preparation of Quotation/ Purchase Order/ Delivery Challan. 2 Hrs

    22.Filling up of NSC form/ Telegram Form/ Railway Reservation Form /Money Order Form 2 Hrs

    23.Knowing of ATM, Debit Card, Credit Card, Telegraphic Transfer, speed post,

    Courier Service Online Booking. 2 Hrs

    Internal Assessment Tests

    2 Hrs

    Scheme of Examination

    Duration: 3 hours Max. Marks: 100

    1. Record 20 marks2 Written test (1 Hour with Six questions carrying ten marks each) 60 marks

    (a) Drafting of Invoice/ Cash Bill/ Credit Bill/Credit Note/ Debit Note

    (b) Drafting of B/E, Promissory Note/Cheque/ Demand Draft

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    17/39

    Page 17

    (c) Preparation of Cash Book(d) Preparation of Trial Balance/Balance Sheet

    (e) Recording of Rectifying Entries

    (f) Filling up of various Prescribed Forms

    3. Viva 20 marks

    Total 100 marks

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    18/39

    Page 18

    1.7 COMPUTER APPLICATION IN BUSINESS - I

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

    Contents Contact Hrs.

    BASICS

    1. Meaning & Definition of Computer.

    2.

    Role of Computer in Business.3. Definition of Data and Data Types.

    4. Processing of Scanning, Storing, and Retrieving.5. Structure of a Computer ALU, CPU, MEMORY,

    I/O DEVICES6. Hardware Components Mother Board, RAM,

    ROM, Memory Devices, Drives.

    7. I/O Devices Functions and Specifications

    8. Different Types of Printers, Monitors, Key Board,

    Scanner, Mouse, OCR, Function Keys of Key Board9. Types of Computers PC, PCXT, PCAT,

    Mainframe, Note Books, Palmtops10.Software Concepts Programming, Compiling.

    11.Operating Systems DOS, UNIX, WINDOWS

    Basic Commands for Formatting, Copying,

    Renaming, Creating Directory, Removing Directory.

    MS WORD

    1. Preparation of Business Letter, Official Letter using

    features like Centering, Bold, Italic, Underlining,

    Right Justification, Left Justification, Line Spacing,Paragraphing, Bullets, Word Art, Clip Art, Both from

    Printed and Manuscript.

    2. Preparation of Statements like Balance Sheet, Profit

    & Loss Account, Other statements using Table with

    related Formatting & Insertion Features, Both from

    Printed and Manuscript.

    3. Mail Merging.

    4. Creation of File (Pamphlets), News Items, Template,

    5.

    Application of Page Setups in different Paper Sizes,6. Print Out.

    POWER POINT

    1. Creating a New Power Point Presentation with Single

    Slide and Multiple Slides,

    2. Adding, Editing, Copying, Deleting, Rearranging the

    Slides,3. Creating the Title Slides,

    4. Adding Pictures, Word Art, Clip Art, Transition,

    Animation and using Action Buttons.TESTS

    1

    1

    11

    2

    2

    2

    1

    1

    2

    2

    25

    25

    5

    3

    1

    1

    5

    5

    2

    5

    3

    TOTAL 96

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    19/39

    Page 19

    Reference Books: 1. MS Office 2007 Comdex

    2. Fundamentals of Computer by Shobha S

    3. Total Computer Applications Ravi Khurana

    4. Teach yourself Office 2000 for Windows Coray Sandler, Tom

    5.Teach Yourself Windows A L Stevens

    6.The ABC s of MS Office 2000 Guy Hard-Davis

    7. Working in MS Office - Ran Mansfield

    SCHEME OF EXAMINATION:

    1. Record 05 Marks 2) Writing 20 Marks 3) Execution 50 Marks 4) Printout

    05 Marks 5) Viva 20 Marks

    GENERAL OBJECTIVES

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

    1. Recognize the various Models of Computer System

    2. Recognize the various parts, Physical Components of a Computer

    3. Understand the Cable Connections and Booting Steps4. Know the various I/O Devices

    5. Understand the Need of Operating System

    6. Understand the use of Mouse Buttons

    7. Appreciate working under Windows Environment

    8. Appreciate the use of Windows Explorer

    9. Create any Document10.Know Formatting the Document and Taking Printout

    11.Design Presentations using MS Power Point12.Apply the various Features of Power Point

    SPECIFIC INSTRUCTIONAL OBJECTIVES:

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

    2. Identify and understand Front Panel, Switches and Back Panel Connectors of a

    Computer System.3. Identify and understand the Physical Components of Computer - Input Devices -

    Keyboard, Mouse, Scanner, and Compact Disk - Output devices - Monitor, Printer,

    and Plotter.

    4. Understand the Need of an Operating System.

    5. Do the Connections of the System, Switch on and understand the Booting Steps.

    6. Understand the Concept of File and Directory, Naming Rules for Files /

    Directories, Types of Files.

    7. Getting Started with Windows, Desktop, Icons, Mouse Operations Single Click,

    Double Click, Drag & Drop, Shortcuts, Popup Menus, Start Button.

    8. Exposure to Windows Operating System - Starting and Closing a Program,

    Switching between Programs, Documents, Re-sizing Windows - Maximize,

    Minimize and Restore, Find - File, Folders - Shutdown - Shutdown / Restart

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    20/39

    Page 20

    Computer, Creating/Opening a Document, Understand Clipboard Concept forCopy, Cut and Paste, Editing and Saving the Document, Study and understand

    Windows Utilities -Notepad, Word Pad, Paint, Calculator.

    9. WORD

    Invoking Word Application and understand the different parts - Title Bar, Menu Bar,

    Tool Bar, Scroll Bar, Control Button.

    Create a New Document - Edit, Save, Close, Page Setup (Layout), Text Formatting -

    Selection of Fonts, Font Size, Alignments, Line Spacing, Paragraph Alignment, Indents& Tabs.

    Creating Documents with Multiple Columns.

    Inserting Symbols, File, Hyper Link, Clip Arts and Pictures into the Document

    Page Formatting - Inserting Page Numbers, Date, Time, Fields, Header and Footer,

    Foot Note, Comments.

    Practicing the utilities like Find, Replace, Go To, Spell Check,

    Grammar Check, Thesaurus, Word Count, Auto Text and Auto correct.

    Applying Header and Footer OptionsCreating Drawings and Charts using Drawing Toolbar

    Creating Tables and Borders

    Creating Templates, Envelopes & Labels

    Object Linking and Embedding (OLE)

    Taking Printout of the Document

    Mail-Merging

    Creating Macros and Customizing Word

    Exiting Word

    10.POWER POINT

    10.1 Know Slides and Insertion of Slides.10.2Add Text, Pictures, Word art and Clip art to the Slides.

    10.3Use Edit and Formatting Options.10.4Apply Slide Transition.10.5Create Presentation with Title Slide, Animation and Action Buttons.

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    21/39

    Page 21

    2.1 FINANCIAL ACCOUNT ING II

    Contact Hours per Week = 04 Contact Hours per Semester

    = 64

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

    Cash Book and Pass Book - Causes of difference between Cash Book and Pass Book

    Balances- Preparation of Bank Reconciliation Statement. In favorable (Regular)

    overdraft (unfavorable) balances as per Cashbook and Passbook Problems onFavorable Balance/ Overdraft Balance/ Extracts of Cash Book and Passbook Entries

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

    Acceptance of Bill of Exchange- Term and Due Date of a Bill Grace days -

    Accounting treatment of the Bill in the Books of Drawer, Drawee and Endorsee:

    (a)When the Bill is retained till the Due Date and met on the Due Date

    (b)

    When the Bill is Discounted with the Banker(c)When the Bill is Endorsed to a Third Party

    (d)When the Bills Sent to the Bank for Collection

    (e)When the Bill is Dishonoured on the Due Date

    3. Consignment Accounts Meaning of Consignment Parties to Consignment

    Features of Consignment Sale versus Consignment Proforma Invoice- Account

    Sales Commission Ordinary Commission Special Commission Over-ridingCommission Del-Credre Commission Expenses Recurring and Nonrecurring

    Expenses - Advance- Consignment Stock Accounting Treatment of ConsignmentTransactions in the Books of Consignor and Consignee.

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

    Components of Final Accounts of Non-Trading Concerns Receipts and Payments

    Account Income and Expenditure Account Receipts and Payments Account versus

    Income and Expenditure Account- Balance Sheet- (Problems on Preparation ofIncome and Expenditure Account and Balance Sheet from the given Receipts and

    Payments Account and Adjustments).

    5. Average Due Date: Meaning and Uses of Average Due Date Circumstances

    necessitating the Calculation of Average Due Date- Steps in Calculation of Average

    Due Date Problems on Average Due Date.

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

    Providing Depreciation Depreciation versus Fluctuation Methods of Providing

    Depreciation Straight Line Method Diminishing Balance Method Annuity

    Method Insurance Policy Method Revaluation Method- Problems on these

    methods.

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    22/39

    Page 22

    BOOKS RECOMMENDED:

    1) Introduction to Accountancy by T.S.Grewal

    2) Double Entry Book Keeping by T.S.Grewal

    3) Accountancy by S.N. Maheshwari

    4) Accountancy Vol I & II by B.S. Raman

    5) Accountancy Vol I & II by Kadkol

    6) Accountancy by Jain and Narang

    GENERAL OBJECTIVES

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

    2. To Work out the Net Result of Operations for Non-Trading concerns by preparing

    Final Accounts

    3. To Appreciate Special Features of Accounting for Consignment

    4. To Compute Average Due Date.

    5.

    To Describe Different Methods of Providing Depreciation

    SPECIFIC OBJECTIVES

    1.1To Explain the Meaning of Bank Reconciliation Statement

    1.2To Know the Need for BRS

    1.3To Identify the Types of Balances in Cashbook and Passbook

    1.4To Describe the causes of differences between the Balances of Cash Book and PassBook

    1.5

    To Prepare BRS in case of Favorable and Overdraft Balances as per Cash book andPassbook

    1.6To Prepare BRS from the Extracts of Cash book and Pass book entries

    10 hours

    2.1 To Know the meaning of Bill of Exchange

    2.2 To Identify the Parties to a Bill of Exchange2.3 To Know the Acceptance of Bill of Exchange

    2.4 To Know the Meaning of certain terms used in Bills of Exchange

    2.5 To Record Transactions relating to Bills in the Journal of Drawer, Drawee andEndorsee 12 hours

    To Explain the Meaning of Consignment

    To Identify the Parties to Consignment

    To List out the Features of ConsignmentTo Distinguish between Consignment and Sale

    To Explain the Meaning of certain important terms used in Consignment

    To explain the basic frame work of accounting for consignment transactions in the

    books of Consignor and Consignee

    To Compute the Value of Unsold StockTo Record Consignment Transactions in the Books of Consignor and Consignee and

    Prepare necessary Ledger Accounts

    12 hours

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    23/39

    Page 23

    4.1 To Explain the meaning of Non Trading concern4.2 To identify the Components of Final Accounts of Non-Trading Concerns

    4.3 To Describe the Features of Receipts & Payments Account and Income &

    Expenditure Account

    4.4 To Distinguish between Receipts & Payments Account and Income& Expenditure

    Account

    4.5 To Know the purpose of Preparing Balance Sheet.

    4.6 To Prepare the Income and Expenditure Account from the given Receipts and

    Payments Account and Adjustments11 hours

    To Know the Meaning of Average Due Date

    To Know the Uses of Average Due Date

    To Highlight the Circumstances under which Average Due Date is Calculated

    To Identify the Steps in the Calculation of Average Due Date

    To Compute the Average Due Date

    06 hours

    6.1 To Know the Meaning of Depreciation

    6.2 To Know the Causes of Depreciation

    6.3 To Know the Objects of Providing Depreciation

    6.4 To List Various Methods of Providing Depreciation

    6.5 To Prepare Accounts under Straight Line Method, Diminishing Balance Method,

    Annuity method, Insurance Policy method and Revaluation method10 hours

    Internal Assessment Tests 03 hours

    Total 64 hours

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    24/39

    Page 24

    2.2 BUSINESS ARITHMETIC & STATISTICS

    Total Number of Hours: 80 Hours per Week: 05

    BUSINESS ARITHMETIC (30 Marks)

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

    Average Correct Average Average Speed Problems on Average.

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

    on Percentage

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

    Problems on Profit and Loss.

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

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

    5. (a) Ratio and Proportion: Meaning of Ratio Kinds of Ratio Terms of the Ratio

    Meaning of the Proportion Kinds of Proportion Terms of the Proportion

    Problems on General Ratio and Proportion.

    (b)Meaning of Partnership:Working and Sleeping Partners Division of Profitsamong the Partners in the Ratio of their Investment Division of Profits among the

    Partners in Equivalent Capital Ratios for a Unit of Time Problems on Ratio andProportion with reference to Partnership.

    BUSINESS STATISTICS (70 Marks)

    1. Introduction to Business Statistics: Meaning Definition of Statistics

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

    2.

    Collection, Classification and Tabulation of Statistical Data: Sources of StatisticalData Methods of Collecting Primary Data Sources of Secondary Data

    Primary Data versus Secondary Data - Classification - Meaning Objects Types

    of Classification Tabulation Meaning Objects Types of Tabulation Parts

    of a Table Essentials of a Good Table Frequency Distribution Formation of aContinuous Frequency Distribution Table by using Exclusive and Inclusive

    Methods - Simple problems on Tabulation.

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

    Averages Essentials of an Ideal Average Different Measures of CentralTendency Calculation of Arithmetic Mean, (By using Direct, Shortcut and Step

    Deviation Methods) Median, Mode,(By using Inspection and Grouping and

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    25/39

    Page 25

    Analysis Method) Geometric Mean and Harmonic Mean in Individual , Discreteand Continuous Series.

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

    Standard Deviation Calculation of Range, Mean Deviation (from Arithmetic

    Mean Only) and Standard Deviation in Individual, Discrete and Continuous Series.

    5.

    Simple Correlation: Meaning Properties Types of Correlation Calculation of

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

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

    Aggregate Index Number, Fishers Ideal Index Number, Cost of Living Index

    Number by using Aggregative Expenditure Method and Family Budget Method.

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

    Limitations of Diagrams and Graphs Diagrams versus Graphs Type ofDiagrams Problems on Simple Bar Diagram, Sub Divided Bar Diagram, Multiple

    Bar Diagram, Percentage Bar Diagram, Rectangular Bar Diagram and Pie Diagram

    Only Problems on Ogive Curve (Less than and More than type) Histogram and

    Frequency Polygon Only.

    Books Recommended:

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

    2.

    Commercial arithmetic ------- Jather and Berri3. Commercial Arithmetic --------Vijayakumar

    4. Statistical Methods ------ S.P. Gupta

    5. Commercial Mathematics including statistics ---- R. Gupta

    6. Elements of Commercial Arithmetic ---- K. S. Patwardhan

    GENERAL OBJECTIVES

    1.

    To Provide Basic Understanding of Some of the Statistical Methods, Tools andTechniques used in the Field of Modern Business Management.

    2. To Develop an Understanding of various Statistical Devices used for Better

    Planning and Control various Business Operations.

    3. To Provide Basic and Conceptual Understanding of General Statistical Principlesand Statistical Tools to Interpret and Analyze various Business Problems.

    4. To Understand the Application and Relevance of Average, Percentage, Profit and

    Loss, Simple and Compound Interest and Ratio & Proportion in various Business

    Affairs.

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    26/39

    Page 26

    SPECIFIC OBJECTIVES

    Business Arithmetic:1.1To Know the Meaning of Average

    1.2To Know the Formulae on Average

    1.3To Apply the Formulae on Solving various Types of Problems on Average

    05hours

    To Know the Meaning of Percentage2.2 To Explain the Concept of Percentage by Examples

    2.3 To Know the Important Rules of Percentage

    2.4 To Solve various Problems on Percentage

    06 hours

    To Know the Meaning of Terms like Cost Price, Selling Price, Profit and Loss

    To Know the Formulae on Profit and Loss

    3.3 To Solve various Types of Problems on Profit and Loss06 hours

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

    To Know the Formulae on Simple and Compound interest

    To Solve Different Types of Problems on Simple and Compound Interest 08 hours

    To Know the Meaning of Ratio and Proportion.To Know the Kinds of Ratio and Proportion

    To Know the Terms of Ratio and ProportionTo Solve Simple Problems on General Ratio and Proportion

    To Know the Meaning of Partnership, Sleeping and Working Partner

    To Solve Different Problems on Ratio & Proportion with Reference to Partnership

    08 hours

    Business Statistics:

    1.1To Know the Meaning of Statistics1.2To Define the term Statistics

    1.3To Describe the Characteristics of Statistics

    1.4

    To Describe the Different Functions of Statistics1.5To Explain the Utility of Statistics in Different Fields

    1.6To Explain the Limitations of Statistics

    1.7To Know the Scope of Statistics

    05 hours

    2.1 To Know the Meaning of Collection of Data

    2.2 To Identify the Sources of Statistical Data

    2.3 To Know the Methods of Collecting Primary Data

    2.4 To Know the Sources Secondary Data2.5 To State the Differences between Primary Data and Secondary Data

    2.6 To Know the Meaning and Objects of Classification of Data

    2.7 To Identify the Types of Classification of Data

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    27/39

    Page 27

    2.8 To Know the Meaning and Objects of Tabulation of Data2.9 To Identify the Kinds of Tabulation

    2.10 To Know the Parts of a Table

    2.11 To Know the Essentials of a Good Table

    2.12 To Know the Meaning and other related terms of Frequency Distribution

    2.13 To Solve Problems on Frequency Distribution and Tabulation

    06 hours

    3.1 To Explain the Concept of Central Tendency3.2 To Know the Objectives of Averages

    3.3 To Know the Essentials of an Ideal Average

    3.4 To Know the Meaning of all Measures of Central Tendency

    3.5 To Solve various problems on Measures of Central Tendency in all Series

    10 hours

    4.1 To Know the Meaning of Dispersion

    4.2 To Know the Meaning of Range, Mean Deviation and Standard DeviationTo Solve various problems on Range, Mean Deviation and Standard Deviation in

    all Series

    06 hours

    5.1 To Know the Meaning of Correlation

    5.2 To Know the Properties and Types of Correlation

    To Compute Karl Pearsons co-efficient of Correlation by using Direct Method

    05 hours

    6.1 To Know the Meaning and Uses of Index NumbersTo Compute Simple Aggregate Index, Fishers Ideal Index and Cost of Living

    Index Numbers

    06 hours

    To Know the Meaning and Uses of Diagrams and Graphs

    To Know the Limitations of Diagrams and GraphsTo State the Differences between Diagrams and Graph

    To Identify the Types of Diagrams

    To Solve Problems on Simple Bar Diagram, Sub-divided Bar Diagram, Multiple BarDiagram, Percentage Bar Diagram, Rectangular Bar Diagram and Pie Diagram

    To Determine the Value of Median Graphically by using Ogive Curve

    To Determine the value of Mode Graphically by Histogram

    To Draw the Frequency Polygon on Graph sheet 06 hours

    Internal Assessment Tests 03 hours

    Total Hours 80 hours

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    28/39

    Page 28

    2.3 BUSINESS STUDIES - II

    Total Number of Hours: 64 Hours per Week: 04

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

    Characteristics Types Functions Services of Wholesalers to Manufacturers

    and Retailers Arguments for and against the Elimination of the Wholesaler

    Retailer Meaning Characteristics Functions Services of Retailers toConsumers and Manufacturers Types of Retailers Departmental Stores

    Meaning - Origin Features Merits and Demerits Multiple Shops Meaning

    Origin - Features Merits and Demerits Departmental Stores versus Multiple

    Shops - Mail Order Business Meaning Origin - Features Merits and Demerits

    Mail Order Business versus Multiple Shops Mail Order Business versus

    Departmental Stores Super Markets Meaning - Origin Features Merits and

    Demerits- Super Markets versus Departmental Stores Wholesaler versus Retailer.

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

    Types of Foreign Trade-Export Procedure Import Procedure Important

    Documents used in Export and Import Trade.

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

    in Business Types of Business Risks Steps in Risk Management - Meaning of

    Insurance Insurance versus Assurance Double Insurance versus Re-insurance Insurable Risks and Non-insurable Risks Insurance Contract Components of

    Insurance Contract Principles of Insurance- Kinds of Insurance- Life Insurance Types of Life Policies Marine Insurance Types of Marine Policies Fire

    Insurance Types of Fire Policies Life Insurance Versus Other Forms of

    Insurance.

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

    of Transport Road Transport Features Merits and Demerits RailwayTransport Meaning Features Merits and Demerits Road Transport versus

    Railway Transport Water Transport Meaning Features Merits Demerits

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

    Ocean and Air Transport.

    5. Business Promotion: Meaning of Entrepreneur and Entrepreneurship Elements ofEntrepreneurship Characteristics of Entrepreneur Functions of Entrepreneur

    Promotion Types of Promoters - Entrepreneur Versus Promoter.

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

    Functions of Money

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

    Availability of Opportunities to Set up Small Scale Industries.

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    29/39

    Page 29

    Books Recommended:

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

    2. Elements of Commerce by Dawar

    3. Fundamentals of Commerce By Y K Bhushan & Dixit.

    4. Business Studies By K.D.Basava. Vol.1I.

    5. Business Studies by T.V.S. Raju & Sesha Murthy. Vol.1I

    6. Entrepreneurship Development by Khanka

    GENERAL OBJECTIVES

    1. To Understand Home Trade and Nature of Distribution System

    2. To Understand Importance, Procedure and Regulations Governing Foreign Trade

    3. To Appreciate the Role and Importance of Insurance to cover the Risks of

    Business. Lives of Human Beings and Properties

    4 To Explain the Role and Importance of Transport as an Adjunct of Trade5. To Appreciate the Role and Importance of Entrepreneurship in Business Promotion.

    6. To Understand the Nature and Functions of Money

    7. To Comprehend Career Opportunities in Business and other Related Fields

    SPECIFIC OBJECTIVES

    1.1To Know the Meaning of Home Trade1.2To Classify Home Trade

    1.3

    To Know the Meaning, Characteristics, Types and Functions of Wholesaler1.4To Explain the Services of Wholesaler to Manufacturers/Retailers

    1.5To Discuss Arguments For and Against the Elimination of the Wholesaler

    1.6To Know the Meaning, Characteristics, Functions and Types of Retailer

    1.7To Explain the Services of Retailer to Consumers/Manufacturers

    1.8To Know the Meaning, Origin, Features, Merits and Demerits of Departmental

    Stores, Multiple Shops, Mail Order Business, Super Markets.1.9To State the differences between Departmental Stores and Multiple Shops, Mail

    Order Business and Departmental Stores, Mail Order Business and Multiple Shops,

    Super Markets and Departmental Stores and Wholesaler and Retailer13 hours

    2.1 To Know the Meaning and Importance of Foreign Trade

    2.2 To State the differences between Home Trade and Foreign Trade2.3 To Identify the Types of Foreign Trade

    2.4 To Describe Export Trade Procedure

    2.5 To Describe Import Trade Procedure

    2.6 To Identify the Important Documents used in Export and Import Trade

    10 hours

    3.1 To define Business Risk

    3.2 To Explain the Pervasiveness of Risks in Business

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    30/39

    Page 30

    To Identify various Types of Business RisksTo Outline the Steps in Risk Management

    3.4 To Know the Meaning of Insurance

    To State the differences between Insurance and Assurance, Double Insurance and

    Re-Insurance

    3.6 To Identify Insurable and Non-insurable Business Risks

    3.7 To Know the Meaning of Insurance Contract

    3.8 To State the Components of an Insurance Contract

    3.9 To Describe the Principles of Insurance3.10 To Identify the Kinds of Insurance

    3.11 To Describe the Life, Marine and Fire Insurance Policies

    To State the differences between Life Insurance and Other Forms of Insurance

    14 hours

    4.1 To Know the Meaning and Importance of Transport

    4.2 To List out the Essentials of Good Transport System

    4.3 To Identify various Modes of Transport

    To Describe the Meaning, Features, Merits and Demerits of Road, Railway, Water,Ocean and Air Transport

    4.5 To State the differences between Road Transport and Railway Transport

    4.6 To Discuss the Suitability of all Modes of Transport

    10 hours

    5.1.To Know the Meeting of Entrepreneur and Entrepreneurship

    5.2 To Describe basic Elements of Entrepreneurship5.3 To Describe Characteristics of an Entrepreneur

    5.4 To Describe the Functions of an Entrepreneur5.5 To Know the Meaning of Business Promotion

    5.6 To Describe various Types of Promoters

    5.7 To Distinguish between Entrepreneur and Promoter

    06 hours

    To Know the Meaning of MoneyTo Define Money

    To List out the Features of Money

    To Identify various Types of MoneyTo List out the Essentials of Good Money

    To Describe the Functions of Money 04 hours

    7.1 To Know the Meaning of CareerTo Identify various Career Opportunities

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

    Internal Assessment Tests 03 hours

    Total 64 hours

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    31/39

    Page 31

    2.4 ENGLISH SHORTHAND

    (Principles & Condensation)

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

    CONTENTS

    1. 20 to 35 Chapters of Pitman Shorthand Instructor & Key i.e., fromCompound Consonants to Intersections. 15 Hours

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

    3. Transcription from Longhand to Shorthand and Shorthand to Longhand

    05 Hours

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

    Intersections 25 Hours

    5. Condensation. 33 Hours

    Internal Assessment Tests 03 Hours

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

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

    4. Sl.No. 5 (Condensation) - 30 Marks

    Books Recommended:

    1. Pitman Shorthand Instructor & Key by Sir Isaac Pitman

    2. Wren and Martin Grammar

    3. Pinks and Thomas English Grammar

    GENERAL OBJECTIVES

    At the end of the Semester the Student will be able to Write Exercises from

    Chapter 20 to Chapter 35 in Shorthand according to Pitman Style

    SPECIFIC INSTRUCTIONAL OBJECTIVESSpecific Objectives

    Contact

    Hours

    1 Understand the Compound Consonants 5

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    32/39

    Page 32

    2 Apply Vowel Indication

    3 Understand the Halving Principle

    4 Understand the Doubling Principle

    5 Apply the Diphones to Consonants

    6 Know the Medial Semicircle "W" to Consonants

    7 Understand Prefixes

    8 Understand Suffixes9 Understand the Contractions

    10 Write the Figures and Special Symbols

    11 Understand the Techniques of Note Taking and

    Transcription

    12 Mark the Essential Vowels to Consonants

    13 Write the Special Contractions

    14 Write Advanced Phraseography15 Apply Intersections in taking dictation

    16 Translate Long hand into Shorthand and vice versa

    17 Understand the condensation and apply the condensation

    Test

    3

    6

    6

    2

    2

    6

    66

    2

    1

    2

    5

    147

    10

    10

    3

    Total 96

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    33/39

    Page 33

    2.5 ENGLISH TYPEWRITING (SPEED)

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

    CONTENTS

    Contents Contact Hrs.Practicing the Speed Passages @ 30 WPM

    Tests

    93

    03

    TOTAL 96

    Reference Book

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

    Sri.R.V.Nagaraja Rao.

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

    3. Newspapers & other printed matter

    GENERAL OBJECTIVES

    1. To Attain the Speed of 30 WPM

    SPECIFIC INSTRUCTIONAL OBJECTIVES

    1. To practice keying text speedily

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

    30 WPM

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    34/39

    Page 34

    2.6 ENGLISH TYPEWRITING

    (MANUSCRIPT LETTERS)

    Contents Contact Hrs.

    Typing Business Letter, Official Letter and Demi Official

    Letter of Simple Nature from Manuscript Containing Total350 words in all Three Letters together.

    Tests

    75

    183

    TOTAL 96

    GENERAL OBJECTIVES

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

    SPECIFIC OBJECTIVES

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

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

    produce them neatly and accurately.

    3.

    To Train Students to take out Carbon Copies.

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

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    35/39

    Page 35

    2.7. COMPUTER APPLICATION IN BUSINESS II

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

    Topics No. of Hrs

    1. MS EXCEL

    1 Spread Sheet

    2 Work Book3. Cell

    4 Cell Address

    5. Range

    6. Different Types of Data7. Entering different Types of Data

    8. Formatting Cells

    9. Formulae

    10. Auto Filling

    11. Preparation of different Types of Graphs & Charts

    12. Formatting the Graphs

    13. Giving Title, Legends, etc.14. Pivot Table

    15. Working with Multiple Worksheets and Work-books

    16. Printing of excel sheet

    2. M.S ACCESS (DATA BASE MANAGEMENT)

    1. Meaning and Utility

    2. Features of DBMS and RDBMS

    3. Tables, Queries, Forms, Reports and Macros.4. Printing of Reports

    3.INTERNET PRACTICE

    1. Meaning of Internet Creation of E-Mail ID, Save

    and Send

    Mail, Use Search Engines, Finding People on the Net.

    2. Apply for Job on the Net, Collect some Application

    Form, On-

    line Learnings and On-line Exams and How to buy aProduct

    On-line.

    4.KANNADA NUDI SOFTWARE

    1. Invoking of Nudi Activate Nudi Direct to Use with

    MS Word,Nudi Fonts Selection, Scroll Lock Using and Hal and

    Key(1) to

    get Oththu and Shift F Key to get arkavoththu KeyCombinations of Nudi, Toglling between English and

    Kannada,

    Create a New Document in MS Word using Nudi Font

    1

    1

    11

    1

    24

    2

    15

    1

    10

    2

    15

    2

    1

    2

    5

    201

    3

    5

    8

    2

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    36/39

    Page 36

    and

    Save the Document, Print Preview and Take Print of

    Nudi

    Document.

    5. SOFTWARE INSTALLATION

    1. Meaning of Software, Installation and Removing theSoftware

    (OS of XP, Office 07, Nero Acrobat Reader, Antivirus,

    Printer

    and other Useful Softwares)

    Tests

    Total 96

    Reference Books: 1. MS Office 2007 - Comdex

    2. Fundamentals of Computer by Shobha S

    3. Total Computer Applications by Ravi Khurana

    SCHEME OF EXAMINATION:

    2. Record 05 Marks

    3. Writing 20 Marks4. Execution 50 Marks

    5. Printout 05 Marks

    6.

    Viva 20 Marks

    GENERAL OBJECTIVES

    1. Create a Worksheet in MS Excel

    2. Use Functions and Formulas

    3. Know to Format the Worksheet and Take a Printout

    4. Create a Database in MS Access5. Create View, Form, Table, Query and Report

    6. Know to take the Printout of the Report

    SPECIFIC INSTRUCTIONAL OBJECTIVES

    I) MS EXCEL

    1. Invoking Excel Application and understand the different parts Title Bar, Menu

    Bar, Toolbar, Scrollbar, Control Window.2. Creating an Excel Book3. Understanding the Excel Sheet, Cell, Rows & Columns, Sheet Size, Navigating the

    Workbook

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    37/39

    Page 37

    4. Entering Data - Numeric, Text and Formula5. Formatting a Cell - Number, Date, Time, Text, Alignment, Border, Font, Pattern,

    Protection.6. Formatting Rows and Columns

    7. Understand Filling Series8. Selecting Cells, Rows or Columns9. Clearing Contents and Formats of the Cells Selected10.Creating different types of Graphs and Charts for given Data11.Formatting Graphs and Charts12.Creation of Pivot Table

    13.Dealing with Formulas, Functions related with Text, Logical, Mathematical.14.Manipulating Data - Sorting, Filtering, Validation, Importing & Exporting Data15.Working with Windows - Splitting, Freezing and Setting the Print Area16.Creating an Excel Report17.Printing an Excel Sheet/Part of an Excel Sheet18.Object Linking and Embedding (OLE)19.Creating Macros and customizing Excel20.Exiting Excel

    II) MS ACCESS

    1. Starting Access and understanding the Concept of Data, Field, Record, Table and

    Databaseand Data Base Management and Relational Data Base Management

    2. Creating a Database, Tables, View, Forms, Query, Report, Index.3. Use of Wizards to create Tables

    4. Create a Report and take the Printout

    5. Creating Macros and Customizing Access

    6. Exiting Access

    III) INTERNET PRACTICE

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

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

    On-line.

    IV) KANNADA NUDI SOFTWARE

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

    2. Toggling between English and Kannada,

    3. To Create a New Document in MS Word and Take Print of Nudi Document.

    V) SOFTWARE INSTALLATION

    1. To know how to Install the Software and Removing the Software

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    38/39

    Page 38

  • 8/10/2019 1 & 2 sem Commercial Practice syllabus -English

    39/39