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Auditing

The document outlines the syllabus for the S.Y. B.Com Semester IV program at Pillai College of Arts, Commerce & Science, detailing core and elective courses along with their respective objectives, units, and expected outcomes. Key subjects include Accountancy, Auditing, Commerce, Business Economics, and Business Law, each with specific topics and lecture hours. The syllabus aims to equip students with essential knowledge and skills relevant to their fields of study.

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0% found this document useful (0 votes)
67 views20 pages

Auditing

The document outlines the syllabus for the S.Y. B.Com Semester IV program at Pillai College of Arts, Commerce & Science, detailing core and elective courses along with their respective objectives, units, and expected outcomes. Key subjects include Accountancy, Auditing, Commerce, Business Economics, and Business Law, each with specific topics and lecture hours. The syllabus aims to equip students with essential knowledge and skills relevant to their fields of study.

Uploaded by

gangaayan8
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Mahatma Education Society’s

Pillai College of Arts, Commerce & Science


(Autonomous)
Affiliated to University of Mumbai
New Panvel

Syllabus for S. Y. B. Com. Semester IV


Program: Bachelor of Commerce

(Semester based Credit and Grading system for the


academic year 2019-20)
S. Y. Bachelor of Commerce

Semester IV
Course Code Course Course Title Theory/ Mark Credits Lectures
Type Practical s /Week

PUCCM401 Core Accountancy and Financial Theory 100 3 4


Management IV
PUCCM402 Core Financial Accounting and Auditing - Theory 100 3 4
Auditing VI
PUCCM403 Core Commerce IV Theory 100 3 3
PUCCM404 Core Business Economics IV Theory 100 3 3
PUCCM405 Core Business Law II Theory 100 3 4
PUCCM406 Core Foundation Course IV Theory 100 2 3
Elective I (Select Any one )

PUCCM407A Elective Advertising II Theory 100 3 3

PUCCM407C Elective Computer Programming II Practical 100 3 4


Total 700 20 24/25

1
BOS Accountancy
Class S. Y. B.Com
Semester IV
Subject Name Accountancy and Financial Management IV- Financial
Accounting
Subject Code PUCCM401
Level of Subject Medium

Objectives:
1. To acquire knowledge about accounting for profit prior to incorporation
2. To introduce acquainted with the concept of redemption of preference shares and
redemption of debentures.
3. To make the students aware about the accounting software.

Unit Name of Unit Topic Name of Topic Number of


No. No. Lectures
I Introduction to 1.1 Types of Companies, Shares, Debentures, 12
Company Share Capital, Reserves & Surplus, Types of
Accounts Assets and Liabilities, divided, format of
Balance sheet ( Only theory)
1.2 Issue of shares at par, premium and discount,
over subscription and under subscription,
forfeiture and reissue of forfeited shares.
1.3 Different modes of IPO, Private Placements,
Preferential rights, SWEAT, Employees
stock option, ESCROW Account, issue of
shares at par, premium and discount, under
subscription, over subscription of shares ,
forfeiture and reissue of shares, issue of
shares for consideration other than cash( only
theory)
1.4 Types of debentures, Issue of debentures at
par, premium and discount, issue of
debentures with consideration of Redemption
, issue of debentures for cash receivable in
installment or at a time issue of debentures for
consideration other than cash ( only theory)
II 2.1 Provisions of the Companies Act (Section 55 15
Redemption of of the Companies Act, 2013)
Preference Shares 2.2 Calculation of minimum fresh issue to
provide the funds for redemption
2.3 Proceeds of fresh issue of shares and creation
of Capital redemption reserve

2
2.4 Accounting treatment
III 3.1 Provisions of Section 71 (1) and (4) of the 13
Redemption of Companies Act, 2013
Debentures 3.2 The Companies (Share Capital and
Debentures) Rules, 2014
3.3 Terms of issue of debentures
3.4 Methods of Redemption of Debentures: Lump
sum and payment in installment
Conversion and Journal entries and ledger
IV Profit prior to 4.1 Principles for ascertainment 15
incorporation
4.2 Preparation of separate combined columnar
profit and loss account including different
basis of allocation of expenses and incomes
V Use of computers 5.1 Concept of computerized Accounting, 05
in Accountancy Application of computers in Accountancy
TOTAL LECTURES 60

Expected outcomes:
1. The students will have proper understanding about various aspects of company accounts.
2. The students will have an understanding of the treatment in redemption of shares and
debentures and computerized accounting.

Reference Books:
1. Advance Accounts by Shukla & Grewal, S. Chand and Company (P) Ltd., New Delhi
2. Advanced Accountancy by R. L Gupta and M Radhaswamy, S. Chand and Company (P)
Ltd., New Delhi
3. Financial Accounting for Management by Dr. Dinesh Harsalekar, Multi-Tech. Publishing
Co. Ltd., Mumbai.
4. Financial Accounting by P. C. Tulsian, Pearson Publications, New Delhi Accounting
Principles by Anthony, R.N. and Reece J.S., Richard Irwin Inc.

3
BOS Accountancy
Class S. Y. B. Com
Semester IV
Subject Name Financial Accounting and Auditing VI - Auditing
Subject Code PUCCM402
Level of Subject Basic

Objectives:
1. To make students aware about the basic concepts related to the field of auditing.
2. To make students aware about various auditing techniques.

Unit Name of Topic No. Name of Topic Number


No. Unit of
Lectures
I Introduction 1.1 Basics 10
to Auditing Financial Statements, Users of Information,
Definition of Auditing, Objectives of Auditing,
Inherent limitations of Audit, Difference between
Accounting and Auditing, Investigation and
Auditing.
1.2 Errors & Frauds
Definitions, Reasons and Circumstances, Types of
Error, Types of frauds, Risk of fraud and Error in
Audit, Auditors Duties and Responsibilities in case
of fraud.
Principles of Audit, Materiality, True and Fair
view.
1.3 Types of Audit
Meaning, Advantages, Disadvantages of Balance
sheet Audit, Interim Audit, Continuous Audit,
Concurrent Audit and Annual Audit, Statutory
Audit.
II Audit 2.1 Audit Planning 15
Planning, Meaning, Objectives, Factors to be considered,
Procedures Sources of obtaining information, Discussion with
and Client, Overall Audit Approach.
Documentati 2.2 Audit Program
on Meaning, Factors, Advantages and Disadvantages,
Overcoming Disadvantages, Methods of Work,
Instruction before commencing Work, Overall
Audit Approach.
2.3 Audit Working Papers
Meaning, importance, Factors determining Form
and Contents, Main Functions / Importance,
Features, Contents of Permanent Audit File,
Temporary Audit File, Ownership, Custody,

4
Access of Other Parties to Audit Working Papers,
Auditors Lien on Working Papers, Auditors Lien
on Client’s Books.

III Auditing 3.1 Test Check 10


Techniques Test Checking Vs Routing Checking, test Check
meaning, features, factors to be considered, when
Test Checks can be used, advantages,
disadvantages, precautions.
3.2 Audit Sampling
Audit Sampling, meaning, purpose, factors in
determining sample size – Sampling Risk,
Tolerable Error and expected error, methods of
selecting Sample Items Evaluation of Sample
Results auditors Liability in conducting audit based
on Sample.

IV Introduction 4.1 Internal Control 10


to Internal Meaning and purpose, review of internal control,
Control and advantages, auditors duties, review of internal
Internal control, Inherent Limitations of Internal control,
Audit internal control samples for sales and debtors,
purchases and creditors, wages and salaries.
Internal Checks Vs Internal Control, Internal
Checks Vs Test Checks.
4.2 Internal Audit -Meaning, basic principles of
establishing Internal audit, objectives, evaluation
of internal Audit by statutory auditor, usefulness of
Internal Audit, Internal Audit Vs External Audit,
Internal Checks Vs Internal Audit.

V Auditing 5.1 Audit of Income - 15


Techniques : Cash Sales, Sales on Approval, Consignment Sales,
Vouching & Sales Returns Recovery of Bad Debts written off,
Verification Rental Receipts, Interest and Dividends Received
5.2 Audit of Expenditure -
Purchases, Purchase Returns, Salaries and Wages,
Rent, Insurance Premium, Telephone expense
Postage and Courier, Petty Cash Expenses,
Advertisement, Interest Expense
5.3 Audit of Assets Book Debts / Debtors, Stocks &
liabilities – Auditors General Duties; Patterns, Dies
and Spare Parts, Empties and Containers Quoted
Investments and Unquoted Investment Trade
Marks / Copyrights Patents Know-How Plant and
Machinery Land and Buildings Furniture and

5
Fixtures. Audit of Liabilities - Outstanding
Expenses, Bills Payable Secured loans Unsecured
Loans
TOTAL LECTURES 60

Expected outcomes:
1. Students will be able to understand the concepts related to the field of auditing.
2. It will make students understand various techniques used for auditing of records.

Reference Books:
1. I. M Fundamentals of Auditing, S.K. Basu, 2009
2. Fundamentals of Auditing, Kamal Gupta, Ashok Arora, Tata McGraw Hill Education
Limited
3. Contemporary Auditing: Kamal Gupta, Tata McGraw Hill Education Limited
4. Indian Accounting Standards & GAAPP; Dolphy D’Souza, Snow White Publications
5. Study material executive programme company accounts and auditing practices

6
BOS Commerce
Class S. Y. B. Com
Semester IV
Subject Name COMMERCE IV- Management: Production and Finance
Subject Code PUCCMC403
Level of Subject Medium

Objectives:
1. To understand the basic concepts in Production and Finance and their relevance in
Business.
2. To inculcate among students an understanding of Production and inventory management
and financial markets system.

Unit Name of Unit Topic Name of Topic Number


No. No. of
Lectures
I Production & 1.1 Production Management: Objectives, Scope 11
Inventory Production Planning &Control : Steps, Importance
Management 1.2 Production Systems: Concept, Types - Continuous
and Intermittent. Productivity: Concept, Factors
Influencing Productivity, Measures for improving
Productivity.
1.3 Inventory Management- Objectives, Inventory
Control- Techniques. Scientific Inventory Control
System - Importance
II Quality 2.1 Introduction to Quality: Dimensions of Quality, 10
Management Quality Management- Meaning, Techniques.
Quality Circle: Features
2.2 Quality Management Tools: TQM – Eight
building blocks of TQM, Six Sigma – Process,
ISO 9000 – Certification Procedure, Kaizen –
Process
2.3 Service Quality Management: Importance,
SERVQUAL Model, Measures to improve service
quality.
III Indian Financial 3.1 Indian Financial Market: Structure, Primary 12
System Market – IPO Procedure, Dematerialisation:
Process, Role of Depositories : NSDL and CDSL
3.2 SEBI: Functions of SEBI, Investors protection
measures of SEBI. Stock Exchange – Functions,
Speculators
3.3 Credit Rating: Advantages, Credit Rating
Agencies in India - CRISIL, CARE, and ICRA

7
IV Recent Trends 4.1 Mutual Funds- Meaning, Advantages & 12
In Finance limitations, Types, Factors responsible for growth
of mutual funds –Systematic Investment Plan.
4.2 Commodity Market: Meaning, Categories,
Derivatives Market: Types, Participants, Types of
Derivative Instruments.
4.3 Start-up Ventures –Concept, Sources of Funding.
Micro Finance – Importance, Role of Self Help
Groups.
TOTAL LECTURES 45

Expected outcomes:
1. Students will have a better understanding of Production ,Quality and inventory
management and understand their relevance in perspective to current Business Scenario
in India.
2. Students will gain knowledge about Indian financial system, recent trends in finance and
their importance in Business.

Reference Books:
1. Production and Operations Management –ProfL.C.Jhamb, Event Publishing House.
2. Production Planning & Control- ProfL.C.Jhamb, Event Publishing House
3. Production & Operation Management (Text & Cases)- K. Ashwathappa &G. Sudeshana
1. Reddy, Himalaya Publication.
4. Launching New Ventures: An Entrepreneurial Approach-Kathleen R.Allen, Cengage
2. Learning
5. Essentials of Inventory Management-Max Muller, Amacon Publisher

8
BOS Economics
Class S. Y. B. Com
Semester IV
Subject Name Business Economics IV
Subject Code PUCCM404
Level of Subject Medium

Objectives:
1. To develop an understanding among the students about public finance.
2. To introduce the students to the public sector reforms with a focus on public finance issues.

Unit Name of Unit Topic No. Name of Topic Number of


No. Lectures
I The role of 1.1 Meaning and Scope of Public finance. 11
Government in Major fiscal functions : allocation function,
an Economy distribution function & stabilization function
1.2 Principle of Maximum Social Advantage:
Dalton and Musgrave Views - the Principle
in Practice, Limitations.
1.3 Market failures and the role of Government
Principles of Sound and Functional Finance.
II Public Revenue 2.1 Sources of Public Revenue: Tax and non-tax 11
revenue
Objectives of taxation - Canons of taxation -
Types of taxes: direct and indirect
2.2 Tax Base and Rates of taxation:
proportional, progressive and regressive
taxation
Shifting of tax burden: Impact and incidence
of taxation - factors influencing incidence of
taxation
2.3 Economic Effects of taxation: on Income
and Wealth, Consumption, Savings,
Investments and Production.
III Public 3.1 Public Expenditure: Canons - classification - 12
Expenditure & economic effects of public spending – on
Public Debt production, consumption, distribution,
employment and stabilization - Causes for
Public Expenditure Growth.
3.2 Public Debt :Classification - Burden of Debt
Finance- Internal and external, Methods of
debt redemption
IV Fiscal 4.1 Fiscal Policy: Meaning, Objectives 11
Management & Contra cyclical Fiscal Policy and
Discretionary Fiscal Policy

9
Financial 4.2 Budget- Meaning objectives - Structure of
Administration Union budget - Deficit concepts-Fiscal
Responsibility and Budget Management Act.
4.3 Intergovernmental Fiscal Relations: fiscal
federalism and fiscal decentralization - 14th
Finance Commission Recommendations
TOTAL LECTURES 45

Expected outcomes:
1. The subject would develop an understanding among the students about public finance.
2. It would introduce the students to the public sector reforms with a focus on public finance
issues.
Reference Books:
1. Mithani, D. M. (1998) : Modern Public Finance, Himalaya Publishing House,
Mumbai
2. Jha, R. (1998) : Modern Public Economics, Route Ledge, London
3. Hajela T.N.: Public Finance – Ane Books Pvt.Ltd

10
BOS Commerce
Class S. Y. B. Com
Semester IV
Subject Name Business Law II
Subject Code PUCCM405
Level of Subject Medium

Objectives:
1. To create awareness among students relating to Company Law, LLP Act and IT Act.
2. To develop in students an understanding and awareness about Consumer laws and IPR.

Unit Name of Unit Topic No. Name of Topic Number


No. of
Lectures
I Indian Companies 1.1 Company –Concept, Features, Role of 15
Act, 2013 Promoters (S. 2(69) S. 92), Duties and
Limited Liability liabilities of the Promoter Effects of Pre-
Partnership Act- Incorporation contracts, Consequences of
2008 non-registration, and Lifting of Corporate
Information Veil
Technology 1.2 Common Procedure for Incorporation of
Amendment Act Company,
,2008 Memorandum of Association- Definition
Sec4, Purpose, Clauses of MOA
Articles- Definition Sec5, Contents
Doctrine of Ultra Vires, Constructive
Notice and Indoor Management.
1.3 Prospectus – Concept, Kinds, Contents,
Private Placement, Modes of Acquiring
and Cessation of Membership of
Company, Rights and liabilities of
Members, Legal Position of Director in
Company.
II Indian Contract 2.1 Limited Liability Partnership (LLP) 2008 15
Act, 1872 Part II – Concept, Characteristics, Procedure for
and special Incorporation,
contracts
Extent of L.L.P, Conversion of LLP.
Consumer
2.2 Rights & duties of partners, Winding up
Protection Act,
of LLP, Distinction between LLP and
1986&
Partnership.
Competition Act
2002 2.3 Salient Features of Act, Importance of IT
Act, Offences under IT Act.
III The sale of Goods 3.1 Consumer Protection Act 2019 – Concept 15
Act - 1930 Objects of Consumer Protection Act,
Definition of Consumer, Consumer

11
Intellectual Dispute, Complaint, Complainant, Defect,
Property Rights Deficiency, Consumer Dispute, Unfair
Trade Practices, Goods and Services
3.2 Consumer Redressal Agencies – District,
State & National.
3.3 Competition Act 2002 – Concept, Salient
Features, Objectives & Advantages,
Abuse of Dominant Position, Competition
Commission of India, Anti Competition
Agreements.
IV Indian Companies 4.1 Intellectual Property Right (IPR) – 15
Act, 2013 Introduction of IPR, Concept of IPR.
IPR relating to Patents –Concept of
Patents, Inventions which are not
Patentable, Term of Patent. Infringement
of Patent Rights & Remedies.
4.2 IPR relating to Copyrights- Concept of
Copyright (Ss. 14, 16, 54,) Concept of
author and authorised acts, (S.2)
Ownership of Copy right (S.17) Duration
or term of Copy right. (S. 22-27),
Original work and fair use, Rights of
Copyright holder, Infringement of
Copyrights & Remedies. (Ss. 51, 52)
4.3 IPR relating to Trademarks –Concept,
Functions of Trade Mark, types,
Infringement of Trademarks & Remedies.
Geographical Indications – Concept,
Meaning, Application for Registration
TOTAL LECTURES 60

Expected outcomes:
1. Integration of deep knowledge for Company Law, LLP Act and IT Act.
2. Students will become aware of Consumer laws and IPR.

Reference Books:
1. Guide to the Companies Act,2013 by A Ramaiya , Lexis Nexis.
2. Company Law by N.D.Kapoor
3. Law of Limited Liability Partnership by Avatar Singh , Eastern Book Company.
4. Consumer Protection Law and Practice by Dr.V.K.Agarwal, Bharat Law House
5. Bare Act on Information Technology Amendment Act.

12
BOS Business Economics
Class S. Y. B. Com
Semester IV
Subject Name Foundation Course IV
Subject Code PUCCM406
Level of Subject Basic

Objectives:
1. To create an increased awareness of consumerism & citizenship and life skills required to
succeed in all levels of competitiveness.
2. To create awareness about the functioning of the Indian Administration and public offices
of importance for the citizens.

Unit Name of Unit Topic No. Name of Topic Number


No. of
Lectures
I Significant, 1.1 Rights of Consumers-Violations of 10
Contemporary consumer rights and important provisions of
Rights of the Consumer Protection Act, 2016; Other
Citizens important laws to protect consumers;
Consumer courts and consumer movements;
1.2 Right to Information- Impact of RTI,
Relationship with transparency and
accountability; Important provisions of
Some success stories;
1.3 Protection of Citizens’/Public Interest-
Public Interest Litigation, need and
procedure to file a PIL; Some landmark
cases; Citizens’ Charters, Public Service
Guarantee Acts.
II Approaches to 2.1 Understanding approaches to ecology- 10
understanding Anthropocentrism, Biocentrism and Eco
Ecology centrism, Ecofeminism and Deep Ecology;

2.2 Environmental Principles-1: the


sustainability principle; the polluter pays
principle; the precautionary principle

2.3 Environmental Principles-2: the equity


principle; human rights principles; the
participation principle.
III Science and 3.1 Part A:Some Significant Modern 13
Technology –II Technologies, Features and Applications- i.

13
Laser Technology- Light Amplification by
Stimulated Emission of Radiation; use of
laser in remote sensing, GIS/GPS mapping,
medical use; ii. Satellite Technology-
various uses in satellite navigation systems,
GPS, and imprecise climate and weather
analyses; iii. Information and
Communication Technology- convergence
of various technologies like satellite,
computer and digital in the information
revolution of today’s society; iv.
Biotechnology and Genetic engineering-
applied biology and uses in medicine,
pharmaceuticals and agriculture; genetically
modified plant, animal and human life; v.
Nanotechnology- definition: the study,
control and application of phenomena and
materials at length scales below 100 nm;
uses in medicine, military intelligence and
consumer products.
3.2 Part B: Issues of Control, Access and
Misuse of Technology.
IV Significant, 4.1 Part A. Basic information on Competitive 12
Contemporary Examinations- the pattern, eligibility criteria
Rights of and local centres: Examinations conducted
Citizens for entry into professional courses -
Graduate Record Examinations (GRE),
Graduate Management Admission Test
GMAT), Common Admission Test (CAT)
and Scholastic Aptitude Test (SAT);
Examinations conducted for entry into jobs
by Union Public Service Commission, Staff
Selection Commission (SSC), State Public
Service Commissions, Banking and
Insurance sectors, and the National and State
Eligibility Tests (NET / SET) for entry into
teaching profession
4.2 Part B. Soft skills required for competitive
examinations-i. Information on areas tested:
Quantitative Ability, Data Interpretation,
Verbal Ability and Logical Reasoning,
Creativity and Lateral Thinking; ii.
Motivation: Concept, Theories and Types of
Motivation; iii. Goal-Setting: Types of

14
Goals, SMART Goals, Stephen Covey’s
concept of human endowment; iv. Time
Management: Effective Strategies for Time
Management; v. Writing Skills: Paragraph
Writing, Report Writing, Filing an
application under the RTI Act, Consumer
Grievance Letter.
TOTAL LECTURES 45

Expected outcomes:
1. The students would have increased knowledge consumerism and latest enhancements in
science and technology.
2. The students will develop sensitivity towards the ecology and environment
3. It would bring increased life skills and competitive skills among the students to compete
in the competent world.

Reference Books:
1. Foundation Course In Contemporary Issues- IV, Michael Vaz, Manan Prakashan
2. Foundation Course in Contemporary Issues- IV, P.G.Shinde, Sheth Publication
3. Foundation Course in Contemporary Issues- IV, S. Subramaniam, Tech Max Publication
4. Handbook on the Right to Information Act, Paperback
5. Right to Information Act 2005–A Practical guide Paperback–2013, CA V. K. Pamecha.

15
BOS Commerce
Class S. Y. B. Com
Semester IV
Subject Name Advertising II
Subject Code PUCCM407A
Level of Subject Basic

Objectives:
1. To highlight the role of advertising for the success of brands and its importance within the
marketing function of a company.
2. It aims to orient learners towards the practical aspects and techniques of advertising.

Unit Name of Unit Topic Name of Topic Number


No. No. of
Lectures
I Media in 1.1 Traditional Media: Print, Broadcasting, Out-Of- 11
Advertising Home advertising and films - advantages and
limitations of all the above traditional media •
1.2 New Age Media: Digital Media / Internet
Advertising Forms, Significance, Limitations,
Various Digital channels- Search Engine
Optimization, Search Engine Marketing, Email
marketing, Targeting/ Remarketing, Mobile
advertising
1.3 Media Research: Concept, Importance

II Planning 2.1 Advertising Campaign: Concept, Advertising 11


Advertising Campaign Planning -Steps Determining
Campaigns advertising objectives - DAGMAR model
2.2 Advertising Budgets: Factors
determining advertising budgets,
methods of setting advertising budgets,
Media Objectives - Reach, Frequency
and GRPs
2.3 Media Planning and Media Buying: Concept,
Process, Factors considered while selecting
media, Media Scheduling Strategies
III Fundamentals of 3.1 Creativity: Concept and Importance, Creative 11
Creativity in Process, Concept of Creative Brief, Techniques
Advertising of Visualization

3.2 Creative aspects: Buying Motives - Types,


Selling Points- Features, Appeals – Types,
Concept of Unique Selling Preposition

16
3.3 Creativity through Endorsements: Endorsers –
Types, Celebrity Endorsements – Advantages
and Limitations, High Involvement and Low
Involvement Products
IV Execution and 4.1 Preparing print ads: Essentials of Copywriting, 12
Evaluation of Copy – Elements, Types, Layout- Principles,
Advertising Illustration - Importance.
4.2 Creating broadcast ads: Execution Styles, Jingles
and Music – Importance, Concept of Storyboard
4.3 Evaluation: Advertising copy, Pre-testing and
Post-testing of Advertisements – Methods and
Objectives
TOTAL LECTURES 45

Expected outcomes:
1. This course will prepare learners to lay down a foundation for advanced post-graduate
courses in advertising.
2. Students can contribute to evaluating the effectiveness of advertising and marketing
communications initiatives in an organisation.

Reference Books:
1. Advertising and Promotion : An Integrated Marketing Communications Perspective
George Belch and Michael Belch, 2015, 10th Edition, McGraw Hill Education
2. Advertising Principles and Practice, 2012 - Ruchi Gupta – S.Chand Publishing
3. Brand Positioning – Strategies for Competitive Advantage, Subroto Sengupta, 2005, Tata
McGraw Hill Publication.
4. Advertising: Planning and Implementation, 2006 – Raghuvir Singh, Sangeeta Sharma –
Prentice Hall
5. Advertising Management, 5th Edition, 2002 – Batra, Myers and Aaker – Pearson Education

17
BOS Computer
Class S. Y. B. Com
Semester IV
Subject Name Computer Programming II
Subject Code PUCCM407C
Level of Subject Medium

Objectives:
1. To equip the students with a general understanding of Database concepts.
To equip the students with basic knowledge of data communication.

Unit Name of Unit Topic Name of Topic Number


No. No. of
Lectures
I Computer 1.1 The Internet, internet connections, ISO's 15
Communication Open system interconnection reference
Systems model
1.2 The TCP/IP stack, E-mail, Internet
addresses, Internet Protocol
1.3 SMTP, MIME POP, IMAP, Domain Name
system, Telnet, FTP, WWW, Browsers,
HTML, http, JAVA
1.4 Intranet, Intranet Services and their
advantages. Extranets. Search Engine and
Web Crawlers
II Principles Of DBMS 2.1 What is a database, Relational databases 15
& 2.2 Database capabilities (Data
CASE STUDY OF definition, data manipulation,
DBMS USING MS- Access as an RDBMs)
ACCESS 2.3 MS-Office workspace basics, Exploring the
Office menu, Working with ribbon, Opening
an access database Exploring database
objects, Creating database, Changing views.
Printing database objects
2.4 Opening an access database Exploring
database objects, Creating database,
Changing views. Printing database objects
Saving and closing database file.
III MS- Access 3.1 Working with datasheets, Moving among 15
Database records, Updating records, adding records to
a table
3.2 Adding a table to a database, Finding
records, sorting records, Filtering records,
setting a Primary key

18
3.3 Using the PIVOT chart View, Saving and
closing tables. adding a Lookup field
3.4 Using Macros – Creating and running macros
in access
IV MS-ACCESS 4.1 What is a Query, Creating a query, working 15
QUERIES with queries, saving and running a query
4.2 creating calculated fields, using aggregate
functions, Understanding query properties,
Joining Tables
4.3 What is a Form, Using the form tool,
Creating a form with form wizard, Working
in design view, Changing the form layout,
Using calculated controls, Working with
records on a Form
4.4 What is a report tool, Printing report, saving
a report, designing a report, changing report
layout, creating mailing labels.
TOTAL LECTURES 60

Expected outcomes:
1. Students will gain practical knowledge.
2. The students will get good insight of the subject.

Reference Books:
1. Introduction to Database Systems by CJ Date
2. “Database Management Systems” by Raghu Ramakrishnan
3. Shelly Cashman Series Microsoft Office 365 & Office 2016: Introductory 1st Edition by
Misty E. Vermaat
4. Computer Basics Absolute Beginner's Guide, Windows 8 Edition, 6e
by Miller.
5. Fundaments of computers by Singh & Singh

19

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