Alagappa University Distance Education BBA Syllabus

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COURSE OF STUDY & SCHEME OF EXAMINATIONS

Business Communication
Basic Financial Accounting
Principles of Management
Company Law
Managerial Economics

Secretarial Practice
Commercial Law
Business Statistics
Advanced Accountancy
Corporate Finance

Capital Market Laws
*Tax Laws
Economic Laws
Cost Accounting
Financial Services



Paper 1.1: BUSINESS COMMUNICATION

UNIT-I
Structure of Business Letters: Layout of business letter – Types of business letter – Enquiry, Offers, Quotations and Orders.

UNIT-II
Trade references and status enquires – Confirmation and execution of orders – Refusal and cancellation of orders – Acknowledging receipts of goods and making payments.

UNIT-III
Complaints and settlements – Collection letters – Circular letters.

UNIT-IV
Agency letters – Banking letters – Insurance letters.

UNIT-V
Drafting of Agenda and Minutes: Meaning – Types – Methods.

UNIT-VI
Reports: Types and preparation – Speech drafting – Occasions – Application for a situation.


TEXT AND REFERENCE BOOKS:

1. Bhal and Nagamiah : Modern Business Correspondence
2. Majumdar : Commercial Correspondence
3. Reddy & Appannaiah : Essentials of Business Communication
4. Rajendra Paul : Business Correspondence.





Paper 1.2: BASIC FINANCIAL ACCOUNTING
UNIT-I
Introduction :- Need for accounting, definition, Advantages of Accounting , Methods of Accounting , the Journal, Transaction analysis of Journal entries, Ledger, Posting, Maintaining Purchase books, Trail balance – Meaning, definition, Methods of preparation, Final Accounts, Manufacturing Accounts, Trading profit and loss Accounts, Balance Sheet – Adjustments.
UNIT-II
Bills of exchange and the treatment: Average due date ,Meaning, Uses: Determination of due date, Average due date for calculation of interest – Determination of due date.
UNIT-III
Final accounts of non-trading concern:- Introduction, Final Accounts, Final accounts for non profit organization, Receipts and Payment accounts, Income and Expenditure Accounts, Balance sheet.

UNIT-IV
Single Entry:- Meaning, definition, features, limitations, difference between double and single entry system.
UNIT-V
Consignment: Meaning, Features of Consignment transaction, distinction between consignment and sale, Accounting treatment of consignment transactions – Joint Venture, meaning, features , difference between Joint venture and Partnership,. Joint Venture and Consignment.
UNIT-VI
Self-balancing Legers: Introduction – Debtors ledger – Creditors ledger – General ledger – Procedure of self-balancing – Adjustment accounts – Journal entries of self balancing – Different methods of depreciation.
TEXT AND REFERENCE BOOKS:

1. Dr.M.A. Arulanandam & K.S. Raman : Advanced Accountancy
2. M.C.Sukhla and T.S. Grewal : Advanced Accountancy
3. Jain & Narang : Advanced Accounts
4. R.L. Gupta : Advanced Accounting