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Saturday, January 12, 2013

YCA922 ELEMENTS OF COMMERCE SYLLABUS | ANNA UNIVERSITY BCA 2nd SEMESTER SYLLABUS REGULATION 2010 2011 2012-2013

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YCA922 ELEMENTS OF COMMERCE SYLLABUS | ANNA UNIVERSITY BCA 2nd SEMESTER SYLLABUS REGULATION 2010 2011 2012-2013 BELOW IS THE ANNA UNIVERSITY SECOND SEMESTER BCA BACHELOR OF COMPUTER APPLICATIONS DEPARTMENT SYLLABUS, TEXTBOOKS, REFERENCE BOOKS,EXAM PORTIONS,QUESTION BANK,PREVIOUS YEAR QUESTION PAPERS,MODEL QUESTION PAPERS, CLASS NOTES, IMPORTANT 2 MARKS, 8 MARKS, 16 MARKS TOPICS. IT IS APPLICABLE FOR ALL STUDENTS ADMITTED IN THE YEAR 2011 2012-2013 (ANNA UNIVERSITY CHENNAI,TRICHY,MADURAI,TIRUNELVELI,COIMBATORE), 2010 REGULATION OF ANNA UNIVERSITY CHENNAI AND STUDENTS ADMITTED IN ANNA UNIVERSITY CHENNAI DURING 2010

YCA922 ELEMENTS OF COMMERCE L P T C
3 0 0 3
To enhance the students with practical knowledge of commerce, book keeping and
accounting.
UNIT I 9
Commerce definition – Elements – Form of business – Sole Proprietor – Partnership –
Company – Private and Public – Public sector: Features and merits.
UNIT II 9
Introduction to Marketing Definition, nature, scope and importance of marketing,
Approaches to the study of marketing and economic development, traditional and
modern concept of marketing, Function of marketing.
UNIT III 9
Fundamentals of Bookkeeping – Accounting Concepts and Conventions – Journal – Ledger
– Subsidiary books – Trail balance – Preparation of bank reconciliation statement –
Errors and their rectification.
UNIT IV 9
Bills of Exchange: Accommodation bills – Account Current – Average due date.
UNIT V 9
Final Accounts: Opening, Closing and Adjustment entries – Manufacturing, Trading and
Profit and Loss Accounts – Balance Sheet, Accounts of non-profit organizations- receipts
and payments and income and expenditure accounts and balance sheet; Accounts of
professionals.
TOTAL: 45 PERIODS
REFERENCES :
1 Jain and Nearing,” Advanced Accounting”, Kalian Publishers
2 Gupta R L and Radhaswamy M, “Advanced Accountancy”, Sultan Chand
3 Tulsian P C, ”Financial Accounting”, Tata Mc. Graw Hill Publications
4 Bhushan Y K, “Business Organisation”, S.Chand & Co.

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