Kakatiya University Bcom Syllabus

My brother has taken admission in B.Com Course offering by Kakatiya University. He wants to puchase books, so he needs syllabus of B.Com First Year. Will you provide syllabus of B.Com Course of Kakatiya University?

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As you are searching for syllabus of B.Com First Year Course of Kakatiya University, so here are following syllabus:

Kakatiya University B.Com Syllabus
Financial Accounting
UNIT - I : Introduction to Accounting: Need for Accounting - definition, features, objectives, functions, systems and bases and scope of accounting - Book keeping and Accounting– Branches of Accounting - Advantages and limitations- basic terminology used- -Accounting concepts and conventions. Accounting Process-Accounting cycle-Accounting equation- classification of accounts-rules of double, entry book keeping - identification of financial transactions- Journalizing -Posting to Ledgers, Balancing of Ledger Accounts -- Computerized Accounting: Meaning and Features-Advantages and disadvantages of computerized Accounting Creating of an Organization -Grouping of accounts - Creation of Accounts - creation of inventory-creation of stock groups-, stock categories, units of measurement-stock items- entering of financial transactions-types of vouchers-voucher entry- editing and deleting of-vouchers-voucher numbering-customization of vouchers

UNIT - II: Subsidiary Books and Bank Reconciliation Statement Sub Division of Journal-Preparation of Subsidiary Books including different types of cashbooks- simple cashbook, cashbook with cash and discount columns, cashbook with cash, discount and. bank columns, cashbook with cash and bank columns and petty cash book. Preparation of sales register, purchase register, journal proper, debit note register, credit note register, and different cash books including interest and discount transactions using computers Bank Reconciliation Statement- Need - Reasons for difference ”between cash book and pass book balances - problems on favourable and over draft balances - Ascertainment of correct cash book balance. Preparation of bank reconciliation statement using computers.

UNIT - III : Trial Balance, Final Accounts; Errors and Rectification Trial Balance: meaning, objectives, methods of preparation - Final Accounts; Meaning, features, uses and preparation of Manufacturing, Trading Account, Profit & Loss Account and Balance Sheet- Adjusting and Closing entries. Preparation of trial balance, trading, profit and loss account, processing of year ending and closing the books, adjusting and closing entries and balance sheet using computers Errors and their Rectification - Types of Errors - Rectification before and after preparation of final Accounts - Suspense Account- Effect of Errors on Profit. Rectification of errors using computers.

Unit - IV : Consignment and Joint Ventures : Consignment œ Features, Terms used Proforma invoice œ Account sale œ Delcredere commission œ Accounting treatment in the books of the consignor and the consignee œ Valuation of consignment stock œ Normal and abnormal Loss œ Invoice of goods at a price higher than the cost price. Joint ventures œ features œ difference between joint ventures and consignment, Accounting Procedure œ Methods of keeping records for Joint venture accounts œ method of recording in co ventures books-separate set of books method.

Unit - V : Depreciation œ Provisions and Reserves : Meaning of Depreciation œ Causes œ objects of providing for depreciation œ Factors affecting depreciation œ Accounting Treatment œ Methods of providing depreciation œ Straight line method œ Diminishing Balance Method. Provisions and Reserves œ Reserve Fund œ Different Types of Provisions and Reserves.

BUSINESS ECONOMICS
UNIT - I : Introduction Economic and Non-Economic Activities – Business-Meaning – Economics-Definitions–micro and macro economics-method of economics-positive and normative–inductive and deductive approaches–reading of graphs-concept of slope–Utility-cardinal and ordinal utility-Law of diminishing marginal utility-Law of Equi- marginal Utility.

UNIT - II : Demand, Supply and Market Equilibrium Demand-meaning-individual demand–law of demand-properties of demand curve-income effect and substitution effect-exceptions to the law of demand–individual demand and Market Demand–demand function–determinants of demand and market demand–shift of demand vs. movement along a demand curve–Elasticity of demand- price elasticity-meaning and measurement-price elasticity and total revenue of a firm-income elasticity-classification of goods based on income elasticity-cross elasticity-classification of goods into substitutes and complements–Supply-law of supply- determinants of supply–market equilibrium–concept of consumer surplus.

UNIT - III : Production and Costs Production function–Distinction between short-run and long-run– Production with one variable input-relationship between total, marginal and average production functions-law of variable proportion–production with two variable inputs-isoquants-isocosts- techniques of maximization of output, minimization of cost and maximization of profit-scale of production-economies and diseconomies of scale–Cost of production-cost function–short- run total and average costs–long-run total and average cost.

UNIT - IV : Market Structure and Factors of Production Market structure–characteristics–perfect competition- characteristics-equilibrium price–profit maximizing output in the short and long-run–Monopoly-characteristics-profit maximizing output in the short and long run-defects of monopoly–monopolistic competition-characteristics–product differentiation-profit maximizing price and output in the short and long-run–Oligopoly- characteristics-price rigidity-the kinked demand curve––Factors of Production.

UNIT - V : National Income, Trade Cycles and International Trade National Income–definition-measurement–GDP-meaning–fiscal deficit–economic systems-socialism-mixed economy system-free market economies- Concepts of Economic Liberalisation, privatization, Globalisation–WTO–objectives–agreements– functions–Trade cycles-meaning-phases-consequences-remedies– International Trade-Balance of payments

BUSINESS ORGANIZATION AND MANAGEMENT
UNIT - I : Fundamental Concepts: Concepts of business, trade, industry and commerce- Business – features of business, Trade - Classification- Aids to Trade - Industry- Classification - Commerce-Relationship between trade, industry and commerce- Business Organization-Concept- -Functions of Business, Entrepreneur – Meaning-Characteristics of Entrepreneurs - Types of Entrepreneurs -Functions of an entrepreneur - Steps to start Enterprise- Sources of finance -Long Term-Short Term Lab Work: The students are expected to go through project reports.

Unit-II : Forms of Organization, Sole Proprietorship, Partnership and Joint Hindu Family: Business Organization - Forms of Business Organization - Classification - Factors influencing the choice of suitable form of organization. Sole Proprietorship -Meaning -Characteristics - Advantages and disadvantages -suitability. Partnership - Meaning -Characteristics -Kinds of partners- Registration of partnership - Partnership deed - Rights and obligations of partners - Joint Hindu Family Business - Characteristics – Advantages and limitations. Lab Work: The students are expected to go through partnership deed and prepare a simple partnership deed

Unit-III : Joint Stock Company : Joint Stock Company - Meaning - Characteristics -Advantages - Kinds of Companies -Difference between private and public companies -Promotion of A Company: Promotion-Stages-Promoters -Characteristics -Registration -Capital subscription -Commencement of Business - Preparation of Important documents-Memorandum of Association - Significance - Clauses - Articles of Association - Contents – Prospectus-Contents-Statement in lieu of Prospectus
Lab Work: The students are expected to go through a memorandum of association, articles of association and prospectus. As a group they are expected to prepare a model prospectus.

Unit - IV : Management, Planning and Decision Making Management- Meaning - Significance- Management Vs Administration - Functions of management - Levels of Management - Skills of management -Leadership-Leader Vs Manager-Traits of successful Leaders- Scientific Management - features- Fayol‘s Principles of Management . Planning œ Meaning œ Significance œ Types of Plans œ Decision making œ Steps in Process Decision making process Lab Work : The students are expected to prepare a small note of the skills of management required to manage the organization of their choice.

Unit - V : Organizing Organizing œ meaning œ Organization œ Features œ the process of organization œ principles of organization-Elements of organizations- organization chart Delegation of authority œ meaning œ Elements œ Principles œ Types œ Difficulties in delegation œ Guidelines for making delegation effective Centralization œ Decentralization œ Meaning œ Differences between delegating and decentralization

Lab Work : The students are expected to go through the organization structures of a few organizations and prepare an organization structure for a small unit