SIA

OSMANIA UNIVERSITY B-COM III YEAR / V SEM

arts and scienc b com osmania university
Latest Edition 2021-22

Telugu Second Language Paper-V III-Year V-Sem As per the CBCS Pattern Syllabus from 2021 Onwards Common to B.A., B.SC., B.Com., & B.B.A Latest 2021-22 Edition

arts and scienc b com osmania university
Latest (2021-22) Edition

Advanced Aspects of Income Tax B.Com III-Year V-Sem Latest As per the Latest (2019-20) Syllabus (CBCS) Common for All Courses GE-(b) (Except Tax Procedures) Latest 2021-22 Edition

arts and scienc b com osmania university
Latest (2021-22) Edition

Sanskrit Second Language Paper-V, III-Year V-Sem (Common to B.A/B.Com/B.Sc/B.S.W/B.B.A) As per the (O.U) CBCS (2019-20) Syllabus Latest 2021-22 Edition

arts and scienc b com osmania university
Latest (2021-22) Edition

B.com (Computer Application) III-Year V-Sem (Set Of 6 Subjects) General English, Business Economics, Cost Accounting, Computerized Accounting, Management Information Systems, E-Commerce, As Per The Latest (2019-20) CBCS Syllabus Of O.U, Latest Edition-2021-22

arts and scienc b com osmania university
Latest (2021-22) Edition

B.com (General) III-Year V-Sem (Set Of 5 Subjects) General English, Business Economics, Cost Accounting, Computerized Accounting, Auditing, As Per The Latest (2019-20) CBCS Syllabus Of O.U, Latest Edition-2021-22

arts and scienc b com osmania university
Latest (2021-22) Edition

Al-Qira’ At Al-Arabia Al-Osmania (For B.A, B.Sc, B.Com,B.S.W & B.B.A Third Year) Second Language Arabic Paper-V Latest 2021-22 Edition

arts and scienc b com osmania university
Latest (2021-22) Edition

General English,III-Year V-Sem (Paper-V) Common To B.A.,B.Sc.,B.Com.,B.B.A & B.S.W As Per The (O.U)CBCS (2019-20) Syllabus Latest 2021-22 Edition

arts and scienc b com osmania university
Latest (2021-22) Edition

Management Information Systems, B.Com III-Year V-Sem, As Per the Latest (2019-20) CBCS Syllabus of O.U Latest 2021-22 Edition

Management Information Systems, B.Com III-Year V-Sem, As Per the Latest (2019-20) CBCS Syllabus of O.U Latest 2021-22 Edition

SYLLABUS

UNIT-I

Introduction to MIS:

The Technical and Business Perspective, Organization Structure, Evaluation of MIS Through Information System, The Decision Making Process, System Approach to Problem Solving, The Structure of Management Information System, MIS Organization within the Company.

UNIT-II

Information Systems for Decision Making:

Evolution of an Information System, Basic Information Systems, Decision Making and MIS, Decision Assisting Information System, Concepts of Balanced MIS, Effectiveness and Efficiency Criteria.

UNIT-III

Development of MIS:

Methodology and Tools/Techniques for Systematic Identification, Evaluation and Modification of MIS. Enterprise Resource Planning: Introduction, Basics of ERP, Evolution of ERP, Enterprise Systems in Large Organizations, Benefits and Challenges of Enterprise Systems, E-enterprise System: Introduction: Managing the E-enterprise, Organization of Business in an E-enterprise, E-business, E-commerce, E-communication, E-collaboration.

UNIT-IV

Advanced MIS:

Concepts, Needs and Problems in Achieving Advanced MIS, DSS, Business Intelligence + Process Management, Systems Development and Security.

UNIT-V

Collaboration, Impact and Pitfalls in MIS:

Collaboration Process and Information Systems, Impact of Web 2.0 and Social Media on Business Process, Pitfalls in MIS Development: Fundamental Weakness, Soft Spots in Planning and Design Problems.

arts and scienc b com osmania university
Latest (2021-22) Edition

E-Commerce, B.Com III-Year V-Sem, As per the Latest (2019-20) CBCS Syllabus of O.U Only for Computer Applications, Latest 2021-22 Edition

E-Commerce, B.Com III-Year V-Sem, As per the Latest (2019-20) CBCS Syllabus of O.U Only for Computer Applications, Latest 2021-22 Edition

SYLLABUS

UNIT-I

Introduction:

E-Commerce: Meaning – Advantages and Limitations – E-Business: Traditional and Contemporary Model, Impact of E-Commerce on Business Models – Classification of E-Commerce: B2B – B2C – C2B – C2C – B2E – Applications of E-commerce: E-Commerce Organization Applications – E-Marketing – E-Advertising – E-Banking – Mobile Commerce – E-Trading – E-Learning – E-Shopping.

UNIT-II

Framework of E-Commerce:

Framework of E-Commerce: Application Services – Interface Layers – Secure Messaging – Middleware Services and Network Infrastructure – Site Security – Firewalls and Network Security – TCP/IP – HTTP – Secured HTTP – SMTP – SSL. Data Encryption: Cryptography – Encryption – Decryption – Public Key – Private Key – Digital Signatures – Digital Certificates.

UNIT-III

Consumer Oriented E-Commerce Applications:

Introduction – Mercantile Process Model: Consumers Perspective and Merchant’s Perspective – Electronic Payment Systems: Legal Issues and Digital Currency – E-Cash and E-Cheque – Electronic Fund Transfer (EFT) – Advantages and Risks – Digital Token-based E-Payment System – Smart Cards.

UNIT-IV

Electronic Data Interchange:

Introduction – EDI Standards – Types of EDI – EDI Applications in Business – Legal – Security and Privacy Issues in EDI – EDI and E-Commerce – EDI Software Implementation.

UNIT-V

E-Marketing Techniques:

Introduction – New Age of Information-based Marketing – Influence on Marketing – Search Engines and Directory Services – Charting the On-line Marketing Process – Chain Letters – Applications of 5P’s (Product, Price, Place, Promotion, People), E-Advertisement – Virtual Reality and Consumer Experience – Role of Digital Marketing.

arts and scienc b com osmania university
Latest (2021-22) Edition

Cost Accounting , B.Com III-Year V-Sem, As per the Latest (2019-20) CBCS Syllabus of O.U Common for All Courses, Latest 2021-22 Edition

Cost Accounting , B.Com III-Year V-Sem, As per the Latest (2019-20) CBCS Syllabus of O.U Common for All Courses, Latest 2021-22 Edition

SYLLABUS

UNIT-I

Introduction:

Cost Accounting: Definition – Features – Objectives – Functions – Scope – Advantages and Limitations - Essentials of a Good Cost Accounting System- Difference between Cost Accounting and Financial Accounting – Cost Concepts – Cost Classification.

UNIT-II

Material:

Direct and Indirect Material cost – Inventory Control Techniques – Stock Levels – EOQ – ABC Analysis – JIT - VED - FSND - Issue of Materials to Production – Pricing methods: FIFO - LIFO with Base Stock and Simple and Weighted Average methods.

UNIT-III

Labour and Overheads:

Labour: Direct and Indirect Labour Cost – Methods of Payment of Wages (Only Incentive Plans): Halsey, Rowan, Taylor Piece Rate and Merrick Multiple Piece Rate Methods. Overheads: Classification - Methods of Allocation - Apportionment and Absorption of Overheads.

UNIT-IV

Unit and Job costing:

Unit Costing: Features - Cost Sheet – Tender and Estimated Cost Sheet. Job Costing: Features - Objectives – Procedure - Preparation of Job Cost Sheet.

UNIT-V

Contract and Process Costing:

Contract Costing: Features – Advantages - Procedure of Contract Costing – Guidelines to Assess profit on incomplete Contracts. Process Costing: Meaning – Features – Preparation of Process Account – Normal and Abnormal Losses.

arts and scienc b com osmania university
Latest (2021-22) Edition

Computerized Accounting, B.Com III-Year V-Sem, As per the Latest (2019-20) CBCS Syllabus of O.U Common for All Courses, Latest 2021-22 Edition

Computerized Accounting, B.Com III-Year V-Sem, As per the Latest (2019-20) CBCS Syllabus of O.U Common for All Courses, Latest 2021-22 Edition

SYLLABUS

UNIT-I

MAINTAINING CHART OF ACCOUNTS IN ERP:

Introduction-Getting Started with ERP - Mouse/Keyboard Conventions - Company Creation - Shut a Company - Select a Company - Alter Company Details - Company Features and Configurations- F11: Company Features-F12: Configuration - Chart of Accounts - Ledger - Group - Ledger Creation - Single Ledger Creation - Multi Ledger Creation - Altering and Displaying Ledgers - Group Creation - Single Group Creation - Multiple Group Creation - Displaying Groups and Ledgers - Displaying Groups - Display of Ledgers - Deletion of Groups and Ledgers – P2P procure to page.

UNIT-II

MAINTAINING STOCK KEEPING UNITS (SKU):

Introduction - Inventory Masters in ERP - Creating Inventory Masters - Creation of Stock Group - Creation of Units of Measure - Creation of Stock Item - Creation of Godown - Defining of Stock Opening Balance in ERP Stock Category - Reports.

UNIT-III

RECORDING DAY-TO-DAY TRANSACTIONS IN ERP:

Introduction - Business Transactions - Source Document for Voucher - Recording Transactions in ERP - Accounting Vouchers - Receipt Voucher (F6) - Contra Voucher (F4) - Payment Voucher (F5) - Purchase Voucher (F9) - Sales Voucher (F8) - Debit Note Voucher - Credit Note (Ctrl+F8) - Journal Voucher (F7).

UNIT-IV

ACCOUNTS RECEIVABLE AND PAYABLE MANAGEMENT:

Introduction - Accounts Payables and Receivables - Maintaining Bill - wise Details - Activation of Maintain Bill - wise Details Feature - New Reference - Against Reference - Advance - On Account - Stock Category Report - Changing the Financial Year in ERP.

UNIT-V

MIS REPORTS:

Introduction-Advantages of Management Information Systems - MIS Reports in ERP - Trial Balance - Balance Sheet - Profit and Loss Account - Cash Flow Statement - Ratio Analysis - Books and Reports - Day Book - Receipts and Payments - Purchase Register - Sales Register - Bills Receivable and Bills Payable.

arts and scienc b com osmania university
Latest (2021-22) Edition

Business Economics, B.Com III-Year V-Sem, As per the Latest (2019-20) CBCS Syllabus of O.U Common for All Courses–GE–(a) (Except Honours) Latest 2021-22 Edition

Business Economics, B.Com III-Year V-Sem, As per the Latest (2019-20) CBCS Syllabus of O.U Common for All Courses–GE–(a) (Except Honours) Latest 2021-22 Edition

SYLLABUS

UNIT-I

Introduction:

Business Economics: Meaning - Nature – Characteristics - Importance and Role - Micro and Macro Economics - Scope - Objectives - Law of Diminishing Marginal Utility - Law of Equimarginal Utility.

UNIT-II

Demand Analysis:

Meaning – Function - Factors Influencing Demand -Types of Demand -Demand Curve - Law of Demand – Exceptions to the Law of Demand-Elasticity of Demand: Concept - Types of Elasticity of Demand-Price, Income and Cross Elasticity of Demand – Measurement of Elasticity – Arc and Point Methods – Importance of Various Elasticity of Demand.

UNIT-III

Supply Analysis:

Law of Supply - Factors Influencing Supply - Market Equilibrium- Consumer Surplus - Theory of Consumer Behavior - Utility and Indifference Curve Analysis.

UNIT-IV

Production Analysis:

Concept of Production – Production Function – Total Production – Marginal Production – Average Production – Returns to a Factor – Law of Variable Proportions – Law of Returns to Scale –Isocost– Isoquants - Economies and Dis-economies of Scale.

UNIT-V

Cost and Revenue Analysis:

Theory of Cost - Concepts of Cost - Short Run and Long Run Cost Curves - Traditional and Modern Approaches – Revenue Curves – Relationship between Total Marginal and Average Revenues – Break Even Analysis – Meaning – Assumptions – Uses and Limitations.

arts and scienc b com osmania university
Latest (2021-22) Edition

Auditing, B.Com III-Year V-Sem, As per the Latest (2019-20) CBCS Syllabus of O.U General/Honours, Latest 2021-22 Edition

Auditing, B.Com III-Year V-Sem, As per the Latest (2019-20) CBCS Syllabus of O.U General/Honours, Latest 2021-22 Edition

SYLLABUS

UNIT-I

INTRODUCTION:

Auditing: Meaning – Definition – Evolution – Objectives – Importance - Types of Audit – Standards of Auditing – Procedure for Issue of Standards by AASB.

UNIT–II

AUDITOR AND EXECUTION OF AUDIT:

Appointment – Qualification and Disqualification – Qualities – Remuneration – Removal – Rights – Duties – Civil and Criminal Liabilities of Auditors – Commencement of Audit – Engagement Letter – Audit Program – Audit Note Book – Audit Workbook – Audit Markings.

UNIT–III

INTERNAL CONTROL, INTERNAL CHECK AND INTERNAL AUDIT:

Meaning and Objectives of Internal Control – Internal Check and Internal Audit – Internal Check Vs. Internal Audit – Internal Control vs. Internal Audit.

UNIT–IV

VOUCHING:

Meaning – Objectives – Types of Vouchers – Vouching of Trading Transactions – Vouching Cash Transaction – Auditing in an EDP Environment.

UNIT–V

VERIFICATION AND VALUATION OF ASSETS:

Meaning and Definition – Distinction – Verification and Valuation of Various Assets and Liabilities – Audit Committee – Role of Audit Committee – Audit Reports.