Course Title: BUSINESS MATHEMATICSdte.karnataka.gov.in/Institutes/grcibm/FileHandler/26-d7... ·...
Transcript of Course Title: BUSINESS MATHEMATICSdte.karnataka.gov.in/Institutes/grcibm/FileHandler/26-d7... ·...
Directorate Of Technical Education Karnataka State Page 1
Course Title: BUSINESS MATHEMATICS
Credits (L:T:P) : 4:0:0
Total Contact Hours: 52
Course Code:
15MM21T
Type of Course: Lectures,
Self Study & Assignment
Credit :04
Core/ Elective: Core
PREREQUISITES: Knowledge of Basic Mathematics
COURSE OBJECTIVES:
The Students will be able to;
1) Apply the Surds and Set Theory Outcome in Business Decision Making.
2) Apply Linear and Simultaneous Equations in Decision Making
3) Apply Arithmetic and Geometric Mean Outcomes in Business Decisions
4) Apply the outcomes of Matrices and Determinants.
5) Apply Permutations and Combinations in Business Decision Making.
6) Calculate Simple and Compound Interest. At the end of the course the students should be able to:
COURSE OUTCOME
CO1 Conceptualize Basic Concepts of Mathematics
CO2 Demonstrate and Understanding the Linear and Simultaneous Equations in Business.
CO3 Demonstrate and Understanding the Progression Equation
CO4 Conceptualize the Matrices and Determinants
CO5 Solve the Problems by using Permutations and Combinations.
CO6 Find out the Simple and Compound Interest and Solve the Problems.
COURSE CONTENT
15MM21T – BUSINESS MATHEMATICS
UNITS Name of the Chapters Contact
Hours Per Chapter
Questions to be Set (5 Marks)
Questions to be Set
(10/15 Marks)
Weightage of
Marks
Weightage
% age
1 SURDS AND SET
THEORY 08 HOURS 01 02 25 17.24
2 THEORY OF
EQUATIONS 08 HOURS 02 01 20 13.79
3 PROGRESSIONS 08 HOURS 01 01 15 10.34
Directorate Of Technical Education Karnataka State Page 2
4 MATRICIESAND
DETERMINANTS 08 HOURS 02 02 30 20.68
5
PERMUTATIONS
AND
COMBINATIONS
08 HOURS 01 01 15 10.34
6
SIMPLE AND
COMPOUND
INTEREST AND
ANNUITY
09 HOURS 02 02 30 20.68
TOTAL 49 Hours 09 10 145 100.00
INTERNAL ASSESSMENT
TEST 03 Hours - - - -
QUESTIONS TO BE ANSWERED 06 06 100 -
Note: Section – I - Six out of Eight Questions of 5 Marks each to be answered.
Section – II – Seven out of Ten Question of 10 Marks each to be answered. (Ten Marks have a break up of 4 and 6 Marks)
UNIT 1 – SURDS AND SET THEORY:
Operation on Surds – Rationalizing Factor – Simple Problems on Surds – Meaning
and Representation of Sets – Types of Sets – Operation on Sets – Problems on Union
of Sets – Intersection of Sets – Complementation of Sets.
08 Hours
UNIT 2 – THEORY OF EQUATIONS:
Meaning and Types of Equations – Linear Equations – Solution of Linear Equations
– Problems on Linear Equations – Simultaneous Equation (Only Two Unknown) –
Solution of Simultaneous Equations – Problems on Simultaneous Equation –
Quadratic Equation – Solutions of Quadratic Equation by Factorization Method –
Solution of Quadratic Equation by Formula Method – Application Equation to
Business Problems
08 Hours
UNIT 3 – PROGRESSIONS:
Meaning and Formula for Arithmetic Progression – To Find the Nth Term of
Arithmetic Progression – Arithmetic Means to Insert Arithmetic Means – Meaning
and Formula for Geometric Progression – To Find the Nth term of Geometric
Progression – Geometric Means and Insertion of Geometric Means.
08 Hours
UNIT 4 – MATRICIES AND DETERMINANTS:
Determinants and Expansion of Determinants – To find the Value of X in the
Determinants – Solution of Systems of Linear Equations in Two variables using
Cramer’s Rule – Meaning and Order of Matrix – Types of Matrices – Problems on
Operation of Matrices – Transpose of Matrices Problems – Ad joint of Matrix –
Inverse of Matrix – Application in Business Fields. 08 Hours
UNIT 5 – PERMUTATIONS AND COMBINATIONS:
Directorate Of Technical Education Karnataka State Page 3
Meaning of Permutation and Formula – To Find the Number of Permutation of
Certain Words – Meaning of Combination and Formula – To find the Number of
Combination of Certain Words – Examples of Business Applications of Permutations
and Combinations.
08 Hours
UNIT 6 – SIMPLE AND COMPOUND INTEREST AND ANNUITY:
To Find Simple Interest – To Find P When R and T are Give - To Find R1 when P
and T are Given – To Find T1 when P and R are Given – To Find Compound Interest
using Formula – To Find Compound Interest half yearly – To Find the difference
between Compound Interest and Simple Interest – Meaning and Importance of
Percentages – To Find Percentage of a given Quantity – To express one quantity as a
Percentage of another Quantity - Meaning and Annuity Certain and Annuity
Contingent – To Find the Amount of Annuity – To Find the Rate of Interest of
Annuity.
09 Hours
BOOKS RECOMMENDED:
1. Quantitative Aptitude Mathematics ------ P.N.Arora
2. Business Mathematics ------ Padmalochan Hazarika
3. Business Mathematics ------ B.M.Aggarwal
Course Delivery: The course will be delivered through lectures and Power point
presentations.
Mapping Course Outcomes with Program Outcomes
Mapping
of COs
with Pos
Programme Outcome
PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10 PO11 PO12
Core
Subje
ct
Pro
ble
m A
nal
ysi
s
Des
ign a
nd
Dev
elopm
ent
of
Solu
tion
Inves
tigat
ion o
f
pro
ble
ms
Moder
n T
ool
Usa
ge
in B
usi
nes
s
Busi
nes
s an
d
soci
ety
Envir
onm
ent
&
Sust
ainab
ilit
y
Soci
o,
Eth
ical
,
leg
al a
nd P
oli
tica
l
Envir
onm
ent
Indiv
idual
and
Tea
m w
ork
Eff
ecti
ve
Com
munic
atio
n
in B
usi
nes
s
Lif
elong l
earn
ing
for
Busi
nes
s
Pro
ble
ms
Pro
ject
man
agem
ent
and
finan
ce
Cou
rse
Ou
tcom
e CO1 S
M S S M S S S M S
CO2 S
S S M
S S M S
CO3 S
S S S S S M S S M S
CO4 S S
S S M S M M M M S
CO5 S S S S S S M S S S S S
CO6 S S S S M
M S
S S
S: Strong Relationship M: Moderate Relationship
Directorate Of Technical Education Karnataka State Page 4
COURSE ASSESSMENT AND EVALUATION The Course will be Delivered Through Lectures, Class Room Interaction, Exercises and
Self Study Cases.
What To
Whom
When/Where
(Frequency in
the Course)
Max.
Marks
(Theory)
Evidence
CO’s
Mapped
Direct
Assessment
Method
CIE IA Test
ST
UD
EN
TS
3 Tests
(Average of 3
tests will be
Taken)
20 Blue
Books
1 – 7
Assignment Assignment
Report
05 Assign
Reports
1 – 7
Total 25
SEE End Exam End of Course 100 Answer
Script
1 – 7
Indirect
Assessment
Method
Student
Feedback
Middle of the
Course
-NA- Feed Back
Forms
1 – 7
delivery
of the
Course
End of Course
Survey
End of
Course
Questionnaire Effectiveness
of delivery of
Instruction and
assessment
methods
Note: I.A. test shall be conducted for 20 marks. Average marks of three tests shall be
rounded off to the next higher digit.
Directorate Of Technical Education Karnataka State Page 5
GOVERNMENT OF KARNATAKA
DEPARTMENT OF TECHNICAL EDUCATION BOARD OF TECHNICAL EXAMINATIONS
DIPLOMA IN MODERN OFFICE MANAGEMENT MODEL QUESTION PAPER
15MM21T– BUSINESS MATHEMATICS
Time: 3 Hours Max.Marks: 100
Instruction: 1) Part – A. Answer any SIX questions from a set of 9 Questions.
Each question carries 5 Marks.
2) Part – B. Answer any SEVEN questions from a set of 10 Questions.
Each question carries 10 Marks.
PART - A
(Answer any SIX Questions from this Section)
6 x 5 = 30
I.
1) Let A = {1.4} B = {3.5} C= {5.7} verify that A∩(B ∩C) = (A∩B)
U(A∩C)
2) If A = 2 3 1 B= 1 -2 find AxB
2 0 2 -1 2
2 -4
3) If A 1 2 find A2
3 4
4) Find the number of way of arrangement of the word ARUN
5) Solve for x
x-1 – 2x -3 = 1
3 5
6) Divide Rs. 340 among A, B & C such that A gets Rs. 20 more than
B & B Rs. 10 more than C
7) The difference between the compound interest & the simple interest
on a certain sum at 5% p.a for 2 years is 1.20. Find the sum.
8) Find the difference between S.I & C.I. on Rs.800 for 2 years at 10%
p.a.
9) Insert 4 AIM’s between 2 & -18
Directorate Of Technical Education Karnataka State Page 6
Part-B II. Answer any 7 Questions from the following: 7 x 10 = 70
1) Find the values of a & b. If both an rational numbers
5+2√3 = a-b√3
7+4√3
2) Find the value of
a) 4√81 – 8 3√216 + 15 3√32 + √225 - (5 marks )
b) 3√32 x 3√250 - (5 marks )
3) A man leaves half of his property to his wife, ⅓ rd to his son & the remaining
to his daughter. If the daughter’s share is Rs.15,000. How much money did the
man leave, how much did his wife gets, what is his son’s share.
4) Sum of 3 tems in G.P. is 35 & product is 1000 find G.P
5) Find the Adjoint of Matrix A= 1 -2 6
-1 8 5
3 4 2
6) a) Solve for y using cramer’s rule - (5 marks )
5x – 2y = 3
x + 3y = 4
b) find the value of x if - (5 marks)
x = 1 2 3
2 x 3 = 0
3 4 3
7) A certain team of 11 players is to be formed from 16 players including 4
bowlers & 2 wicket keepers. In how many different ways can a team be
formed, so that the team contains.
1) Exactly 3 bowlers & 1 wicket keeper
2) At least 3 bowlers & at least 1 wicket keeper
8) In how many years will Rs. 8000 amount to Rs.9, 261/- at 5% compound
interest compounded annually?
9) Rs.800 amounts to Rs.1020 in 3 years at compound interest. If the interest rate
is increased by 3%. It would amount to how much?
10) Solve the following equation by using formula 2k2 – 2k – 5 =0
Directorate Of Technical Education Karnataka State Page 7
Directorate Of Technical Education Karnataka State Page 1
Course Title: PRINCIPLES OF MANAGEMENT
Credits (L:T:P) : 4:0:0
Total Contact Hours: 52
Course Code:
15MM22T
Type of Course: Lectures,
Self Study & Assignment
Credit :04
Core/Elective: Core
PREREQUISITES: Knowledge of Basic Principles of Organization and Management:
COURSE OBJECTIVES: The students shall be able to:
1. Acquire basic knowledge of Principles of Management including Functions like Planning,
Organizing, Staffing and Controlling.
2. Acquire the Concepts of Managing Human Resources including Motivation, Leadership
and Communication Skills.
3. Examine managerial issues and problems and to develop feasible alternatives that can
result in better decision making.
4. To develop an awareness of multiple approaches that can be adopted to resolve
managerial issues and problems.
5. To examine and decide the ethical issues involved in the Management Process.
At the end of the course the students should be able to:
COURSE OUTCOME
CO1 Conceptualize Basic Concepts of Management.
CO2 Classify the different stages of Management Development and its importance today.
CO3 Conceptualize various functions of Management.
CO4 Identify various Staffing Practices nationally and globally.
CO5 Identify the training needs and develop training methods.
CO6 Implement and innovate on various remuneration methods.
COURSE CONTENT
15MM22T – PRINCIPLES OF MANAGEMENT
UNITS Name of the Chapters
Contact Hours
Per Chapter
Questions to be Set (5 Marks)
Questions to be Set (10 Marks)
Weightage of Marks
Weightage % age of
Marks
1 BASIC CONCEPTS OF
MANAGEMENT 08 Hours 01 01 15 10.34
2 MANAGEMENTS
THOUGHTS 08 Hours 01 02 25 17.24
3 PLANNING 09 Hours 02 02 30 20.68
4 ORGANISING 08 Hours 02 02 30 20.68
5 STAFFING 06 Hours 01 01 15 10.34
Directorate Of Technical Education Karnataka State Page 2
6 TRAINING AND
DEVELOPMENT 10 Hours 02 02 30 20.68
TOTAL 49 Hours 09 10 145 100.00
INTERNAL ASSESSMENT TEST 03 Hours - - - -
QUESTIONS TO BE ANSWERED 06 07 100 -
UNIT I – BASIC CONCEPTS OF MANAGEMENT:
Meaning and Definition of Management – Nature and Scope of Management –
Management V/s Administration – Management an Art, Science or Profession –
Importance of Management – Top Level Management and its Functions – Middle Level
Management and its Functions – Lower Level Management and its Functions –
Functions of Management and Managers.
8 Hours
UNIT 2 – MANAGEMENT THOUGHTS:
Scientific Management Thought - Administrative Management Thoughts – Classical
Theories of Management – Neo Classical Theory – Behavioral Approach, Hawthorne
Studies and Human Relations Movement – Modern Management Theories –
Quantitative Approach to Management – System Approach to Management –
Contingency Approach to Management.
8 Hours
UNIT 3 – PLANNING:
Meaning of Planning – Definition – Functions of Planning – Importance of Planning –
Advantages and Limitations of Planning – Classification of Plans - Objectives –
Strategies – Policies – Procedures – Methods – Rules and Programmes - Strategic
Planning & Tactical Planning.
9 Hours
UNIT 4 – ORGANISING:
Meaning of Organizing – Definition – Features – Principles of Organizing – Types of
Organization – Formal and Informal Organization – Line and Functional Organization –
Line and Staff Committee Organization – Organizational Charts and Manuals –
Importance of Organization – Delegation of Authority and Responsibility and
Accountability – Meaning of Departmentation – Centralization V/s De – centralization –
Span of Control – Management by Objectives – Management by Exception.
8 Hours
UNIT 5 –STAFFING:
Meaning of Manpower Planning – Job Analysis – Job Description – Job Specification –
Job Evaluation – Recruitment – Sources of Recruitment – Direct Sources – Indirect
Sources of Recruitment – Selection Procedure -
Steps in Selection Procedure - Types of Tests in Selection Process.
6 Hours
Directorate Of Technical Education Karnataka State Page 3
UNIT 5 – TRAINING AND DEVELOPMENT:
Meaning of Training – Definition – Need for Training - Types of Training – Management
Development through Lecture Methods – Syndicate Methods – Case Study – Role
Playing – Conference Method – Games Method – Incident Process – Sensitivity Training
– Evaluation – Remuneration – Features of Sound Wage Structure – Types of Wage
Payment – Time and Piece Rate Systems – Incentives Schemes – Halsey Plan – Rowan
Plan – Taylors Differential Piece Rate System – Merricks Multiple Piece Rate System.
10 Hours
TEXT BOOKS FOR REFERENCES:
1. Principles of Management – R.N.Gupta 2. Principles of Management - R.S.N.Pillai and S.Kala 3. Principles of Management - Dr.P.N.Reddy
Course Delivery: The course will be delivered through lectures and Power point
presentations/ Video
COURSE ASSESSMENT AND EVALUATION SCHEME:
COURSE ASSESSMENT AND EVALUATION The Course will be Delivered Through Lectures, Class Room Interaction, Exercises and
Self Study Cases.
What
To
Whom
When/Where
(Frequency in
the Course)
Max.
Marks
(Theory)
Evidence
CO’s
Mapped
Direct
Assessment
Method
CIE
IA Test
ST
UD
EN
TS
3 Tests
(Average of 3
tests will be
Taken)
20 Blue
Books 1 – 6
Assignment
Assignment
Report 05
Assign Reports 1 – 6
Total 25
SEE End Exam End of Course 100 Answer Script 1 – 6
Indirect
Assessment
Method
Student Feedback Middle of the
Course
-NA-
Feed Back
Forms
1 – 6 delivery
of the Course
End of Course
Survey End of Course Questionnaire
Effectiveness of
delivery of
Instruction and
assessment methods
Note: I.A. test shall be conducted for 20 marks. Average marks of three tests shall be
rounded off to the next higher digit.
Directorate Of Technical Education Karnataka State Page 4
GOVERNMENT OF KARNATAKA
DEPARTMENT OF TECHNICAL EDUCATION BOARD OF TECHNICAL EXAMINATIONS
DIPLOMA IN MODERN OFFICE MANAGEMENT MODEL QUESTION PAPER
15MM22T - PRINCIPLES OF MANAGEMENT (POM)
Time: 3 Hours Max.Marks: 100
Instruction: 1) Part – A. Answer any SIX questions from a set of 9 Questions.
Each question carries 5 Marks.
2) Part – B. Answer any SEVEN questions from a set of 10 Questions.
Each question carries 10 Marks.
PART - A
(Answer any SIX Questions from this Section)
6 x 5 = 30
1. Difference between Administration & Management
2. Explain contingent Approach
3. Explain types of planning
4. List out the advantages of planning.
5. Explain Management by Objectives (MBO)
6. Explain Organizational charts.
7. What is manpower planning? Explain.
8. What is training? Explain Induction training
9. List out the problems in placement.
Part-B
II. Answer the 7 Questions from the following 7 x 10 = 70
1) Define Management. Explain the functions of Management.
2) Explain the principals of Scientific Management & Critises of Scientific
Management
3) Explain the Henry Foyal 14 Principles of Management
4) Define planning list out its advantages and disadvantages
5) Explain the different types of organization plans
6) What is Organization? Explain the Importance of Organization
7) What is Departmentation? Explain the types of Organization
Directorate Of Technical Education Karnataka State Page 5
8) Explain selection procedures
9) Briefly explain the types of training.
10) What is wages? Explain the methods of wages calculation.
Directorate Of Technical Education Karnataka State Page 1
Course Title: BUSINESS ENVIRONMENT - II
Credits (L:T:P) : 4:0:0
Total Contact Hours: 52
Course Code:
15MM23T
Type of Course: Lectures,
Self Study & Assignment
Credit :04
Core/Elective: Core
PREREQUISITES: Knowledge of Basic Business Environment:
COURSE OBJECTIVES: The students shall be able to:
a) Demonstrate an understanding of various concepts governing business within the Legal
framework of the Country.
b) Identify the concepts related to Globalization, challenges of Indian Government to
compete at Global Level.
c) Identify the Technological changes from time to time and adapt accordingly.
d) Identify the concepts in relation to Government and its institutions which will influence
the functioning of Global Business.
e) Identify the functions in relation to the Global and National Economic Environment,
Resources – Natural – Economical – Industrial and Technological – Impact of LPG on
Indian Business.
At the end of the course the students should be able to:
COURSE OUTCOME
CO1 Conceptualize the Legal Frameworks of Business in the Country.
CO2 Analyze the concepts of Globalization and other Trading Blocks.
CO3 Adapt to the technological advancements influencing the Business through the Modernization
– Mechanization – Computerization and Rationalization.
CO4 Conceptualize Role of Government in Business.
CO5 Ability to identify the various resources needed in the Business and provide the same.
COURSE CONTENT
15MM23T - BUSINESS ENVIRONMENT – II
UNITS
Name of the Chapters
Contact Hours
Per Chapter
Questions to be Set (5 Marks)
Questions to be Set (10 Marks)
Weightage of Marks
Weightage % age of
Marks
1 BUSINESS AND ITS
ENVIRONMENT 06 Hours 01 01 15 10.34
2 GLOBAL
ENVIRONMENT 12 Hours 01 02 25 17.24
3 TECHNOLOGICAL
ENVIRONMENT 06 Hours 02 02 30 20.68
4 POLITICAL
ENVIRONMENT 10 Hours 02 02 30 20.68
Directorate Of Technical Education Karnataka State Page 2
5 GOVERNMENT
POLICIES 10 Hours 02 01 20 13.79
6 ECONOMIC
ENVIRONMENT 05 Hours 01 02 25 17.24
TOTAL 49 Hours 09 10 145 100.00
INTERNAL ASSESSMENT
TEST 03 Hours - - - -
QUESTIONS TO BE ANSWERED 06 07 100 -
DETAILS OF COURSE CONTENT
UNIT I – BUSINESS AND ITS ENVIRONMENT:
Meaning - Scope and Characteristics – Process of environment analysis – Limitation of
Environment analysis - Significance for Economic Policies and Decisions in
Organizations.
6 Hours
UNIT 2 – GLOBL ENVIRONMENT:
Nature of Globalization - Manifestations of Globalization - Challenges of International
Business - Strategies for going Global – Globalization and its Impact on Indian
Economy – Foreign Capital and Multinational Corporations – Foreign Direct
Investment - WTO – GATT and GATS - Bilateral and Regional Trade Corporations. –
Impact of Global Financial Crises on India – Stock Market Crash – Depreciation of
Indian Rupee – Liquidity Crunch in Banking Sector.
12 Hours
UNIT 3 – TECHNOLOGICAL ENVIRONMENT:
Meaning - Features - Impact of Technology - Technology and Society - Management of
Technology.
6 Hours
UNIT 4 – POLITICAL ENVIRONMENT:
Political Institutions - Legislature - Executive - Judiciary - Rationale and Extent of State
Intervention - Role of Government in business - Impact of Fiscal, Monetary, Exim
Policy and Industrial Policy on Business (Latest Policy Measures) International
Accounting Standards and TRAI.
10 Hours
UNIT 5 – ECONOMIC ENVIRONMENT:
Characteristics of Indian Economy, Factors affecting economy, Economic resources
(Natural, Industrial and Technological) Impact of Liberalization, Privatization and
Globalization on Indian Business. SEBI and its Role and Mutual Funds.
10 Hours
UNIT 6 – INDUSTRIAL LICENSING:
Objectives of Industrial Licensing – Legislative framework for Licensing – Industries
(Development and Regulation Act, 1951 – Criticisms of Licensing
05 Hours
Directorate Of Technical Education Karnataka State Page 3
TEXT BOOKS FOR REFERENCES:
1. Business Environment - Dr.K.Aswathappa & Sudarsana Reddy 2. Business Environment - Francis Cherunilam 3. Business Environment - S.Adhikari. 4. Business Environment - Chidambaram.K. 5. Economic Environment of Business – Dr.H.L.Ahuja
Course Delivery: The course will be delivered through lectures and Power point
presentations/ Video
COURSE ASSESSMENT AND EVALUATION The Course will be Delivered Through Lectures, Class Room Interaction, Exercises and
Self Study Cases.
What To
Whom
When/Where
(Frequency in
the Course)
Max.
Marks
(Theory)
Evidence
CO’s
Mapped
Direct
Assessment
Method
CIE IA Test
ST
UD
EN
TS
Three Tests
(Average of three
tests will be
Taken)
20 Blue
Books
1 – 5
Assignment Assignment
Report
05 Assign
Reports
1 – 5
Total 25
SEE End Exam End of Course 100 Answer Script 1 – 5
Indirect
Assessment
Method
Student Feedback Middle of the
Course
-NA- Feed Back
Forms
1 – 5
delivery of
the Course
End of Course
Survey
End of Course Questionnaire Effectiveness
of delivery of
Instruction
and
assessment
methods
Note: I.A. test shall be conducted for 20 marks. Average marks of three tests shall be
rounded off to the next higher digit.
Directorate Of Technical Education Karnataka State Page 4
GOVERNMENT OF KARNATAKA
DEPARTMENT OF TECHNICAL EDUCATION BOARD OF TECHNICAL EXAMINATIONS
DIPLOMA IN MODERN OFFICE MANAGEMENT MODEL QUESTION PAPER
15MM23T - BUSINESS ENVIRONMENT –I I (BE - II)
Time: 3 Hours Max.Marks: 100
Instruction: 1) Part – A. Answer any SIX questions from a set of 9 Questions.
Each question carries 5 Marks.
2) Part – B. Answer any SEVEN questions from a set of 10 Questions.
Each question carries 10 Marks.
PART - A
(Answer any SIX Questions from this Section)
6 x 5 = 30
1. Explain Business Environment
2. Explain the Dimensions of Globalization
3. List out the aims of technology policy
4. Explain the analysis of the technological Environment
5. Explain Business responsibilities to Government.
6. Explain political Environment in Business.
7. List out the objectives of 1956 Government Industrial Policy.
8. List out the functions of money market.
9. What is Economic Environment? List out its factors.
Part-B
II. Answer the 7 Questions from the following 7 x 10 = 70
1) Define Environment Explain the factors affecting to the Business Environment
2) Explain manifestations of Globalization
3) Explain the problems of Multinational corporations.
4) Explain the impact of technology.
5) Discuss the role of Government in promotion of Science & Technology
6) Briefly explain the Government Responsibility to Business
7) Briefly explain the system of Laws
8) Explain the operations in the money market
9) What in Economic Environment? How is Important for Business?
10) Bring out the salient features of the basic Economic systems.
Directorate of Technical Education Karnataka State 15CP21T Page 1
CP II
Course Title: Financial Accounting - II
Hours / Week (L:T:P) : 4:0:0 Total Contact Hours: 52 Course Code: 15CP21T
Type of Course: Lectures
with PPT and Self Study Credit :04 Core/ Elective: Core
CIE- 25 Marks SEE- 100 Marks
Prerequisite: Knowledge of Book Keeping and Accounting.
Course Objectives:
The students shall be able to:
1. Familiarize with Financial Statements of Sole trading Concerns.
2. Familiarize with the preparation of Accounts from Incomplete Records.
3. Know the purpose and preparation of Bank Reconciliation Statement.
4. Know the transactions relating to Bills of Exchange.
5. Acquire knowledge of different methods of providing Depreciation
COURSE OUTCOMES : At the end of the course, the students will be able to:
CO1 Prepare the final accounts of sole trading concerns
CO2 Calculate the profit / loss and prepare the financial statements from incomplete records
CO3 Prepare bank reconciliasation statement from cash book and passbook entries
CO4 Record bill transactions in bills payable and receivable books and journal
CO5 Calculate the depreciation under various methods of depreciation.
CO-Cognitive Level (CL) -PO MAPPING
Name of the course: Financial Accounting - II
Course Outcome CL Linked PO Teaching Hrs
CO1 Prepare the final accounts of sole
trading concerns
R/U/A 1,2,4,7,8,9,10 14
CO2 Calculate the profit / loss and
prepare the financial statements
from incomplete records
U/A 1,2,7,8,9,10 10
CO3 Prepare bank reconciliasation
statement from cash book and
passbook entries
R/U/A 2,4,7,8,9,10 08
CO4 Record bill transactions in bills
payable and receivable books and
journal
R/U/A 1,2,4,7,8,9 10
CO5 Calculate the depreciation under
various methods of depreciation.
R/U/A 1,2,4,8,9 10
TOTAL 52
Directorate of Technical Education Karnataka State 15CP21T Page 2
COURSE-PO ATTAINMENT MATRIX Course Programme Outcomes
1 2 3 4 5 6 7 8 9 10
Financial
Accounting - II 3 3 - 3 - - 3 3 3 3
Level 3- Highly Addressed, Level 2-Moderately Addressed, Level 1-Low Addressed.
Method is to relate the level of PO with the number of hours devoted to the COs which address the given PO. If >40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 3
If 25 to 40% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 2
If 5 to 25% of classroom sessions addressing a particular PO, it is considered that PO is addressed at Level 1 If < 5% of classroom sessions addressing a particular PO, it is considered that PO is considered not-addressed.
COURSE CONTENT AND BLUE PRINT OF MARKS FOR SEE
Legend: R; Remember, U: Understand A: Application
Unit No
Unit name Hour Questions to be
set for SEE
Marks Weightage
weightage (%)
R U A
1 FINAL ACCOUNTS OF SOLE
TRADING CONCERNS
14 10 10 20 40 30
2 ACCOUNTS FROM
INCOMPLETE RECORDS
10 10 10 10 30 20
3 BANK RECONCILIATION
STATEMENT
08 5 10 10 25 15
4 BILLS OF EXCHANGE 10 5 10 10 25 15
5 DEPRECITAION: 10 5 5 20 30 20
Total 52 35 45 70 150 100
COURSE CONTENTS
Unit Major Topics Hours
Allotted
Weightage
of Marks
1 FINAL ACCOUNTS OF SOLE TRADING CONCERNS 14 40
2 ACCOUNTS FROM INCOMPLETE RECORDS 10 30
3 BANK RECONCILIATION STATEMENT 08 25
4 BILLS OF EXCHANGE 10 25
5 DEPRECITAION: 10 30
Total 52 150
Directorate of Technical Education Karnataka State 15CP21T Page 3
DETAILS OF COURSE CONTENTS
UNIT – I: FINAL ACCOUNTS OF SOLE TRADING CONCERNS:
Meaning-Components of Final Accounts – Format of Trading Account, Profit & Loss Account
& Balance Sheet. - Preparation of Trading Account, Profit & Loss Account & Balance Sheet
from the given Trial Balance & Adjustments.
Treatment of Adjustments in Final Accounts: (a) Closing Stock, (b) Outstanding
Expenses, (c) prepaid expenses, (d) Outstanding incomes, (e) Incomes received in advance, (f)
Bad debts, (g) Reserve for doubtful debts, (h) Depreciation and appreciation on Assets, (i)
interest on capital and interest on Drawings.(Problems and Solutions) 14 Hrs
UNIT - II : ACCOUNTS FROM INCOMPLETE RECORDS:
Single Entry System – Meaning –Features - Types– Merits – Demerits of Single Entry System –
Difference between single Entry and Double entry system of Book keeping- Ascertainment of
Profit –- Computation of Net worth at the Beginning and at the End of the Year – Preparation of
statement of profit or loss- Preparation of a Revised Statement of Affairs at the End of the Year –
Statement of Affairs versus Balance Sheet. (Problems and solutions) 10 Hrs
UNIT – III : BANK RECONCILIATION STATEMENT:
Meaning- Need for BRS- Types of Balances in cash book and pass book- reasons for differences in
cash book balance and pass book balance- preparation of bank reconciliation statement in
favourable balance and unfavourable (overdraft) in cash book and pass book and from the extract
of pass book and cash book entries (problems and solutions) 08 Hrs
UNIT – IV : BILLS OF EXCHANGE:
Meaning- features- Bills of exchange, parties in Bill of Exchange, Acceptance of Bill of Exchange,
Terms and due date of Bill of exchange, grace days, Recording of Bill of Exchange in the books of
drawer, drawee and endorsee.
a. When the bill is retained till the due date and met on the due date.
b. When the bill is discounted with banker.
c. When the bill is endorsed to a third partner.
d. When the bill is sent to the bank for collection.
e. When the bill dishonored on the date. 10 Hrs
UNIT – V : DEPRECITAION:
Meaning- Definition- features- causes for Depreciation- Depreciation versus Fluctuation- Methods
of providing of Depreciation- Straight Line Method – Diminishing Balance Method – Annuity
Method – Revaluation Method (problems and Solutions) 10 Hrs
RESOURCES : BOOKS FOR REFERECE:
1) Introduction to Accountancy by T.S.Grewal
Directorate of Technical Education Karnataka State 15CP21T Page 4
2) Double Entry Book Keeping by T.S.Grewal
3) Accountancy by S.N. Maheshwari
4) Accountancy by Dr. T V Raju. Vol I&II, Sapna Publications
5) Accountancy Vol I & II by B.S. Raman
6) Accountancy Vol I & II by Kadkol
7) Accountancy by Jain and Narang
8) Accountancy by J.G. Janardhan
9) Accounting by Reddy and Appaniaiah
E - BOOK FOR REFERENCE:
Fundamentals of Accounting- Rao, PHI publications.
Course Assessment and Evaluation:
What To
Whom
Frequency Max Marks Course
Outcomes Theory Evidence
Collected
DIR
EC
T A
SS
ES
SM
EN
T
CIE
-
CONTINO
US
INTERNAL
EVALUATI
ON
I A
Tests
Students
Three IA tests
(Average
marks of Three
IA tests are
considered).
20
Blue Books
1 to 5
Class
room
Assignm
ents
Class room
Assignments
05
Log Of
Activity
2 & 3
Total 25
SEE -
SEMESTE
R END
EXAMINA
TION
End
Exam
End Of the
Course
100
Answer Scripts
1 to 5
IND
IRE
CT
AS
SE
SS
ME
NT
ME
TH
OD
S
Student Feedback on
course
Students
Middle Of The
Course
Feed Back Forms
End Of Course Survey End Of The
Course
Questionnaire
*CIE – Continuous Internal Evaluation *SEE – Semester End Examination
Note: I.A. test shall be conducted for 20 marks. Average marks of three tests shall be rounded
off to the next higher digit.
Directorate of Technical Education Karnataka State 15CP21T Page 5
Questions for CIE and SEE will be designed to evaluate the various educational
components such as:
1. Remembering and Understanding : 40 % weightage
2. Applying the knowledge acquired from the course : _ 35 % weightage
3. Analysis : 05 % weightage
4. Evaluation : 05 % weightage
5. Creating new knowledge : 10 % weightage
Example only: MODEL OF RUBRICS / CRITERIA FOR ASSESSING STUDENT
ACTIVITY-
Task given- Industrial visit and report writing
Directorate of Technical Education Karnataka State 15CP21T Page 6
Note: 5 marks choice should be given to each CO
MODEL QP FOR CIE(TESTS)
Test/Date and Time Semester/year Course/Course Code Max Marks
Ex: I test/6 th
week of
sem 10-11 Am
II SEM Financial Accounting - II 20
Year: 2015-16 Course code: 15CP21T
Name of Course coordinator : Units:1,2 Co: 1,2 Note: Answer all questions
Question no Question CL CO PO
1 (According to unit and CO1) R 1 1,2
2 (According to unit and CO1) A 1 1,2
3 (According to unit and CO2) A 2 1,2
4 (According to unit and CO2) U 2 1,2
Directorate of Technical Education Karnataka State 15CP21T Page 7
Course Title: Financial Accounting – II
Time: 3 hrs Model question paper Max.marks: 100
Instructions: 1) Answer any six questions from Part - A.
1) Answer any five full questions from Part - B.
2) Question from part C is compulsory
PART- A 6*5=30
1. Distinguish between Depreciation versus Fluctuation.
2. Define the bills of exchange? State the parties to a bill of exchange
3. From the following transactions prepare Bank Reconciliation statement as on 31-3-2014.
1) Bank balance as per cash book Rs 11,500/-
2) Cash and cheques paid into the bank but not credited in the passbook before 31st
march Rs 2800/-
3) Cheques issued but not presented for payment before 31st march Rs 1700/-
4) Bank charges debited in the passbook only Rs 100/-
5) Interest on deposit credited in the passbook only Rs 500/-
4. On 1-4-2014 Harish sold goods to Suresh on credit for Rs 5000/- for the amount Harish drew
a three months bill on Suresh which was duly accepted by him. On the due the bill was met by
Suresh. Pass the journal entries in the drawer and drawee.
5. On 1-1-2014 the value of furniture stood in the books of the firm amounted to Rs 8000/- on 1-
6-2014 additional furniture was purchased to Rs 4000/- on 31-12-2014 the furniture was valued
at Rs 10,000/- prepare furniture account under revaluation method.
6. On 1-1-2013 a firm purchased machinery costing Rs 30,000/- its life was established to be 3
years with a scrap (5) value of Rs 3000/- prepare furniture account for 3years under straight
line meth
7. From the following particulars prepare a balance sheet as on 31-12-2014.
Capital Rs 16,000/-
Bank loan (cr) Rs 4,000/-
Creditors Rs 2,400/-
Bills payable Rs 1,000/-
Cash in hand Rs 600/-
Plant and machinery Rs 7,520/-
Sundry debtors Rs 7,700/-
Drawings Rs 2,000/-
Directorate of Technical Education Karnataka State 15CP21T Page 8
Cash at bank Rs 2,000/-
Closing stock Rs 9,160/-
Net profit Rs 5,580/-
8. Ganga sells goods worth Rs 4,000/- to Yamuna on 1-6-2014 and draw bill on her for the
amount for 4 months. On the same day the bill is endorsed over to her creditor Saraswathi. The
bill is paid on maturity. Pass the journal entries in the books of all parties.
PART- B 5*10=50
9. From the following information calculate opening and closing capital.
Particulars 1-1-2012 31-12-2012
Rs Rs
Cash in hand 1,500/- 2,800/-
Cash at bank 2,200/- 4,700/-
Bills receivable 3,500/- 5,300/-
Sundry debtors 10,800/- 12,400/-
Stock 8,400/- 9,200/-
Sundry creditors 6,300/- 4,200/-
Furniture 5,000/- 5,000/-
Machinery 10,000/- 10,000/-
Building 20,000/- 20,000/-
10. From the following Trial balance of the Paradise hotel Mysore. Prepare a Trading and Profit
and Loss Account as on 31-12-2010.
Particulars Debit Credit
Rs Rs
Loan to Prasad 1,000 -
Cash on hand 3,000 -
Purchases and sales 36,000 70,000
Buildings 16,000 -
Office and expenses 2,000 -
Debtors and creditors 1,000 2,000
Salaries 5,000 -
Wages to workers 6,000 -
Over draft - 2,000
Stock on 1-1-2010 1,000 -
Drawings and capital 6,000 25,000
Fixed deposit 10,000 -
Rent received - 1,000
Furniture 8,000 -
Bad debts 200 -
Power and light 1,000 -
Advertisements 800 -
Adjustments:
Directorate of Technical Education Karnataka State 15CP21T Page 9
1) Stock on 31-12-2012 RS 10,000/-
2) Create Reserve for bad debts at 10%
3) Depreciation on furniture at 10%
11. From the following particulars prepare a balance sheet as on 31-12-2012.
Particulars Rs
1. Capital 50,000/-
2. Drawings 10,000/-
3. Land and buildings 20,000/-
4. Machinery 18,000/-
5. Furniture 5,000/-
6. Motor vans 12,000/-
7. Cash in hand 2,000/-
8. Bank over draft 4,000/-
9. Sundry debtors 6,000/-
10. Bills receivable 4,000/-
11. Sundry creditors 9,000/-
12. Bills payable 5,000/-
13. Loans (cr) 6,000/-
14. Investments 10,000/-
15. Net profits 22,000/-
16. Closing stock 12,000/-
17. Outstanding salary 1,000/-
18. Prepaid rent 1,000/-
12. From the following information supplied by Avinash, prepare a bank Reconciliation
statement as on 31st march 2014.
1) Ban k overdraft as per pass book Rs 8,500/-
2) Cheques issued but not presented for payment prior to 31st march 2014. Rs 4500/-
3) Cheques paid into bank but not cleared before march 2014 Rs 2,800/-
4) Interest on investment collected by the bank and credited in the passbook Rs 1,000/-
5) Bank charges debited in the pass book only Rs 400/-
6) A direct deposit made by a customer credited only in passbook Rs 2,000/-
7) A cheque issued Rs 1,500/- returned on technical grounds.
8) Cash payment of Rs 800/- made to a supplier wrongly entered in bank column of
cash book.
13. For the goods sold tall drew a three months bill on thin for Rs 4,000/- on 1-3-2014. Thin
accepted the same and returned it to tall. After receiving the bill tall endorsed it to his creditor
short. Short discounted the bill in the bank at 8% per annum. On the due date the bill is
dishonoured. Pass the journal entries in the books of all parties to record the above transaction
Directorate of Technical Education Karnataka State 15CP21T Page 10
14. A firm purchased motorcar costing Rs 20,000/- on 1-1-2010. It is decided write off 10% per
annum as depreciation on diminishing balance method at the end of every year. Show the motor
car account and depreciation account for 3 years. (10)
15. The cash book of Mr. Shrikant shows a bank balance of Rs 6,800/- on 31-12-2014. On
checking the pass book entries with those made in the cash book, the following entries made in
the cash book were not found in the pass book. (10)
1. Cheque received from Giridhar sent to Bank Rs 800.
2. Cheque issued to Jagadeesh Rs 750.
The following entries were found in the pass book and they were not made in the cash
book during Dec 2014.
1. Interest on investment collected by the bank Rs 800.
2. Interest on overdraft Rs 400.
3. Bank charges Rs 100.
4. Insurance premium paid by the bank Rs 500.
Prepare the bank Reconciliation statement of Mr.Srikant.
PART C 20 Marks
16. Amar keeps his books by single entry. From the following information prepare a statement
of profit and losses for the year ended 31-12-2014 and a statement of affairs on that date.
(20)
Particulars 1-1-2014 31-12-2014
Amount- Rs Amount-RS
Cash in hand 500 800
Cash at bank 13,000 14,300
Sundry debtors 14,000 13,200
Stock 11,200 8,900
Bills payable 7,000 9,000
Sundry creditors 22,400 15,100
Furniture 5,000 5,000
machinery 10,000 10,000
The additional capital introduced during the year amounted to Rs 2,000/- and the drawings
during the year the year amounted to Rs 3,200/- Depreciate the furniture by 10% and
machinery 6% create reserve of 5% on sundry debtors for doubtful debts.
Directorate of Technical Education Karnataka State 15CP21T Page 11
OR
From the following Trial balance of Rajesh, prepare the Trading and profit and loss account
for the year ended 31-12-2012 and the balance sheet as at the date after taking into account
the adjustments given below.
(20)
Trial balance as on 31-12-2012
Particulars Debit
Rs
Credit
Rs
Rajiesh’s capital 29,000
Rajesh’s drawings 760
Sales and purchases return 8,900 15,000
Stock (1-1-2012) 280 450
Wages 1,200
Buildings 800
Freight and carriage 22,000
Trade expenses 2,000
Advertisement 200
Interest 240
Taxes and insurance 350
Debtors and creditors 130
Bills receivable and bills payable 6,500 1,200
Cash at bank 1,500 700
Cash in hand 1,200
Salaries 190
800
46,700 46,700
Adjustments
1. Stock on 31-12-2012 was valued at Rs 1,500/-
2. Insurance was prepaid to the extent of Rs 40/-
3. Outstanding liabilities were: salaries Rs 200/-
4. Depreciate building at 2% p.a.
Directorate of Technical Education Karnataka State 15CP21T Page 12
FINANCIAL ACCOUNTING - II
MODEL QUESTION BANK
Remembrance: 1. List the components of final accounts of sole trading concerns.
Understand: 1. Post the different items to imaginery trading/profit & loss a/c./ Balance sheet
Application: 1. Problems on Final accounts with adjustments
CO2 Calculate the profit / loss and prepare the financial statements from incomplete records
Remembrance: 1. List the features of single entry system of book-keeping
Understand: 1. Distinguish between single entry & double entry system of book keeping.
Application: 1. Problems and preparation of statement of affairs and statement of profit or loss
CO3 Prepare bank reconciliasation statement from cash book and passbook entries
Remembrance: 1. Define B.R.S.
Understand: 1. Identify the reasons for disagreement of Cash & Pass book balances
Application: 1. Problems and preparation of BRS/with both cash balance or Overdraft
CO1 Prepare the final accounts of sole trading concerns
Directorate of Technical Education Karnataka State 15CP21T Page 13
CO4 Record bill transactions in bills payable and receivable books and journal
Remembrance: 1. Define Bill of Exchange
Understand: 1. List the features and parties to a Bill
Application: 1. Problems with journal entries and ledger accounts in the books of all the parties
CO5 Calculate the depreciation under various methods of depreciation.
Remembrance: 1. Explain the term depreciation.
Understand: 1. State and explain the reasons for Depreciation
Application: 1. Problems on Depreciation under Fixed installment/diminishing/annuity/ revaluation
methods.
Directorate of Technical Education Karnataka State 15CP21T Page 14
FINANCIAL ACCOUNTING - II
MODEL QUESTION BANK
Questions for Five (5) marks.
1. What are the features of single entry system of book-keeping?
2. Explain different types of single entry system
3. What are the advantages and disadvantages of single entry system?
4. Differentiate between single entry and double entry system of book-keeping
5. Briefly write the meaning and need of BRS.
6. Write the procedure for preparation of BRS.
7. Write about parties of bill of exchange.
8. Write the different parties to a bill of exchange.
9. Write about acceptance of a bill.
10. Briefly explain the terms due date and Grace days.
11. How the bil wil be discounted?
Questions for Ten Marks (10)
1 What are the reasons for differences between cash book balance and pass book balance.
2 Explain the causes for differences between cash book balance and pass book balance.
3. Write the meaning and characteristics of bill of exchange.
4. On 1st April 2015 Krishna drew a 3 months bill on Kaveri for Rs.10,000 which was
duly honoured on the due date Pass the journal entries in the books of all the
parties.
5. Madan sells goods worth Rs.10, 000 to Mohan on 1st July, 2012 and draws a bill on
him for the amount for 2 months. On the same day the bill is endorced by him to his
creditor Manik. The bill is duly paid on Maturity. Pass Journal entries in the books
of all the parties.
6. On 1st March, 2010 Raja draws a 3 months bil on Rohan for Rs. 7,000 and sends it
to bank for collection. The bill is duly met. The collection charges charged by the
bank are Rs. 200 Pass journal entries in the books of both parties.
7. On 1st May, 2012 Amreeth drew a 3 months bill on Anil for Rs. 2000. After
acceptance, the bill was discounted with his banker at 5%. The bill was
dishonoured on the due date. Pass the necessary Amreeth and Anil.
8. On 1st October, Shiva drew a 2 months bill on Vishnu for Rs. 1,000. After
acceptance the bill was discounted by Shiva with his banker at 6%. The bill was
dishonoured on the due date and noting charges of Rs. 30 were paid by the banker.
Pass journal entries in the books of Shiva and Vishnu.
9. On 1st April, 2015 Ganga drew a 3 months bill on Jamuna for Rs. 5,000. After
acceptance the bill was endorsed over to Sarsavati. The bil was dishonoured on the
due date. Pass the necessary entries in the books of Ganga, Jamuna and Sarsavati.
Directorate of Technical Education Karnataka State 15CP21T Page 15
10. What is depreciation & what are the causes of depreciation? (5)
11. Define Depreciation. Explain its features. (10)
12. Explain the different methods of providing depreciation. (10)
13. Explain the methods of charging depreciation.
14. What are the differences between depreciation and fluctuation?
15. On 1st march 2011, a firm brought furniture for Rs. 10,000. The firm writes off
depreciation at 10% on the original cost every year. Show the necessary accounts in
the books of the firm for three years.
16. On 1-1-2014, a firm purchases a machine at a cost of Rs. 50,000. Its life was
estimated to be 15 years with a residual value of Rs. 12,500.
Calculate the amount of depreciation to be provided at the end of the each year.
17. On 1st January 2010, a firm purchased furniture at a cost of Rs. 3000. Its life was
estimated to be 3 years with a residual value of Rs.150. Show the furniture account
and depreciation account for 3 years allowing depreciation as per fixed instalment
method.
18. On 1st July a firm acquired a machine on at a cost of Rs.50,000. The firm writes off
depreciation at 10% per annum on the diminishing balance. Show the machinery
account and depreciation account for three years.
19. Mahesh purchases a machine for Rs. 30,000 on 1-1-2012. Additional machinery
was purchased for Rs.20, 000 on 1-7-2012 and for Rs. 10,000 on 1-4-2013 his
books are closed on 31st December. Write up the machinery account and
depreciation account for three years, writing off depreciation at 10% per annum on
written down value.
20. A firm bought machinery for Rs. 42,000 on 1-1-2010 & its life was estimated to be
8 years. Show the machinery account for the first four years writing off
depreciation on diminishing balance method.
21. A firm acquires a lease costing Rs. 20,000 on 1st January, 2003 for a term of 4 years
you find the Annuity Tables that in order to write off the lease on annuity method at
5% interest per annum the amount to be written off annuity as depreciation amounts
to Rs. 5,640-24 show that lease Account for 4 years and depreciation Account for 4
years.
22. A company took on lease a prepare by on 1st January, 1982 for a term of 5 years by
payment of Rs. 25,000. It is prepared to depreciate the lease by the Annuity Method
charging 5% interest. Assuming the Annuity of Rs. 1 for 5 years at 5% would be
Rs. 0.230975 show the lease Account for the 5 years.
Directorate of Technical Education Karnataka State 15CP21T Page 16
23. On 1st October, 1983, a workshop was opened with tools of Rs.12, 000. In the year
1983, tools worth Rs. 4,000 were purchased. On 31st December 1983, the tools
were valued at Rs. 13,000. In the year 1984, tools of the value of Rs. 2,000 were
stolen by the workers, and tools worth Rs. 9,000 were manufactured by the
workshop. On 31st December 1984, the value of tools was Rs. 20,000. In the year
1985, tools of Rs.500 were broken and sold as scrap for Rs.50. On 31st December
1985, the tools were valued at Rs.19, 500. On 31st December 1986, the value of
tools was Rs.18.300. Prepare the tools account for 4 years.
24. M/S. Manohar Company purchased Loose Tools for Rs. 32,600 on 1-5-1983 and at
the end of the year they were valued at Rs. 29,800. Tools of Rs.3,600 were
purchased on 10-4-1984 and tools of Rs.2,480 were stolen on 16-6-1984 and the
tools were valued on 31-12-1984 at Rs.28,320. Tools of Rs.2, 200 were sold at 18-
3-1985 and the scraps were sold at Rs.360 and at the end of the year tools were
valued at Rs.23,720. The Tools were valued at Rs. 21,500 on 31-2-1986. Show
the Loose Tools Account for four years
Note: These are only examples for both theory and problems questions. Similar questions
including on final accounts have to be given by the paper setter within the curriculum. Again,
problems have to be given depending upon the marks within the curriculum contents.
xxxxx
Directorate Of Technical Education Karnataka State Page 1
Course Title: COMPUTER APPLICATION IN BUSINESS - II
Credits (L:T:P) : 0:2:4
Total Contact Hours: 78
Course Code:
15MM24P
Type of Course: Lectures,
Self Study & Assignment
Credit :3
Core/ Elective: Core
PREREQUISITES: Knowledge of Computers.
COURSE OBJECTIVES:
The Students will be able to;
1. Create a Worksheet in MS Excel
2. Use Functions and Formulas
3. Format the Worksheet and Take a Printout
4. Create a Database in MS Access
5. Create View, Form, Table, Query and Report
6. Take the Printout of the Report
At the end of the course the students should be able to:
COURSE OUTCOME
CO1
Invoking Excel Application and understand the different parts – Title Bar, Menu Bar,
Toolbar, Scrollbar, Control Window. Creating an Excel Book, Understanding the
Excel Sheet, Cell, Rows & Columns, Sheet Size, Navigating the Workbook, Entering
Data - Numeric, Text and Formula. Formatting a Cell - Number, Date, Time, Text,
Alignment, Border, Font, Pattern and Protection. Formatting Rows and Columns,
Understand Filling Series, Selecting Cells, Rows or Columns, Clearing Contents and
Formats of the Cells Selected, Creating different types of Graphs and Charts for given
Data, Formatting Graphs and Charts, Creation of Pivot Table, Dealing with Formulas,
Functions related with Text, Logical, Mathematical. Manipulating Data - Sorting,
Filtering, Validation, Importing & Exporting Data, Working with Windows -
Splitting, Freezing and Setting the Print Area, Creating an Excel Report, Printing an
Excel Sheet/Part of an Excel Sheet, Object Linking and Embedding (OLE), Creating
Macros and customizing Excel, Exiting Excel
CO2
Starting Access and understanding the Concept of Data, Field, Record, Table and
Database and Data Base Management and Relational Data Base Management,
Creating a Database, Tables, View, Forms, Query, Report, Index. Use of Wizards to
create Tables, Create a Report and take the Printout, Creating Macros and
Customizing Access, Exiting Access.
CO3 Meaning of Internet and Finding People on the Net. To Apply for Job on the Net, To Know
On-line Learning’s and On-line Exams and How to buy a Product On-line.
CO4 To Invoking of Nudi – Activate Nudi Direct to Use with MS Word, Toggling between
English and Kannada, To Create a New Document in MS Word and Take Print of Nudi
Document.
CO5 To know how to install the Software and Removing the Software
Directorate Of Technical Education Karnataka State Page 2
COURSE CONTENT
15MM25P – COMPUTER APPLICATION IN BUSINESS – II
UNITS Name of the Chapters Contact
Hours Per Chapter
Questions to be Set ( 5 Marks)
Questions to be Set
(10/15 Marks)
Weightage of
Marks
Weightage
% age
1 MS EXCEL 39 - 01 10 20
2 MS ACCESS 20 01 - 05 10
3 INTERNET
PRACTICE 05 01 - 05 10
4 KANNADA NUDI
SOFTWARE 10 01 - 05 10
5 SOFTWARE
INSTALLATION 04 01 - 05 20
6 RECORD - - - 10 20
7 VIVA - - - - 10
TOTAL 78 Hours 04 01 50 100.00
Note: Section – I - Six out of Nine Questions of 5 Marks each to be answered.
Section – II – Seven out of Ten Question of 10 Marks each to be answered.
UNIT I: MICROSOFT EXCEL WORKSHEET:
1 Spread Sheet
2 Work Book
3. Cell
4 Cell Address
5. Range
6. Different Types of Data
7. Entering different Types of Data
8. Formatting Cells
9. Formulae
10. Auto Filling
11. Preparation of different Types of Graphs & Charts
12. Formatting the Graphs
13. Giving Title, Legends, etc.
14. Pivot Table
15. Working with Multiple Worksheets and Work-books
16. Printing of excel sheet
39 Hours
UNIT 2: MICROSOFT ACCESS (DATA BASE MANAGEMENT):
1. Meaning and Utility
2. Features of DBMS and RDBMS
3. Tables, Queries, Forms, Reports and Macros.
4. Printing of Reports
Directorate Of Technical Education Karnataka State Page 3
20 Hours
UNIT 3: INTERNET PRACTICE:
1. Meaning of Internet – Creation of E-Mail ID, Save and Send Mail, Use Search Engines, Finding
People on the Net.
2. Apply for Job on the Net, Collect some Application Form, On- line Learning’s and On-line Exams
and How to buy a Product On-line. 05 Hours
UNIT 4: KANNADA NUDI SOFTWARE:
1. Invoking of Nudi – Activate Nudi Direct to Use with MS Word, Nudi Fonts Selection, Scroll Lock
Using and Hal and Key (1) to get Oththu and Shift F Key to get arkavoththu – Key Combinations of
Nudi, Toggling between English and Kannada, Create a New Document in MS Word using Nudi Font
and Save the Document, Print Preview and Take Print of Nudi Document.
10 Hours
UNIT 5: SOFTWARE INSTALLATION:
1. Meaning of Software, Installation and Removing the Software (OS of XP, Office 07, Nero Acrobat
Reader, Antivirus, Printer and other Useful Software’s) 04 Hours
BOOKS RECOMMENDED:
. 1. MS Office 2007 Comdex
2. Fundamentals of Computer by Shobha S
3. Total Computer Applications Ravi Khurana
4. Teach yourself Office 2000 for Windows – Coray Sandler, Tom
5. Fundamentals of Computers by V.Rajaraman Neeharika Adabala
Directorate Of Technical Education Karnataka State Page 4
COURSE ASSESSMENT AND EVALUATION The Course will be Delivered Through Lectures, Class Room Interaction, Exercises and
Self Study Cases.
What
To
Whom
When/Where
(Frequency in
the Course)
Max.
Marks
(Pract)
Evidence
CO’s
Mapped
Direct
Assessment
Method
CIE*
IA Test
ST
UD
EN
TS
2 Tests
(Average of 2 tests
will be Taken)
10 Practical
Record 1 – 5
Assignment
Assignment
+Practical Record 5+10 Blue
Book/Log
of Activity
1 – 5
Total 25
SEE* End Exam End of Course 50 Answer
Script 1 – 5
Indirect
Assessment
Method
Student Feedback Middle of the
Course
-NA-
Feed Back
Forms
1 – 5 delivery
of the Course
End of Course
Survey End of Course
Questio
nnaire
Effectiveness of
delivery of
Instruction and
assessment methods
*CIE – Continuous Internal Evaluation *SEE – Semester End Examination
Note: 1. I.A. test shall be conducted as per SEE scheme of valuation. However obtained marks
shall be reduced to 10 marks. Average marks of two tests shall be rounded off to the next
higher digit.
2. Rubrics to be devised appropriately by the concerned faculty to assess Student activities.
SCHEME OF EXAMINATION: 1. Record – 10 Marks 2) Writing – 10 Marks 3) Execution – 20 Marks 4) Viva – 10 Marks
Course Delivery: The course will be delivered through lectures and Power point presentations.
Directorate Of Technical Education Karnataka State Page 1
Course Title: SOFT SKILL LAB
Credits (L:T:P) : 0:2:4
Total Contact Hours: 78
Course Code:
15MM25P
Type of Course: Lectures,
Self Study & Assignment
Credit :3
Core/ Elective: Core
PREREQUISITES: Knowledge of Computers.
COURSE OBJECTIVES:
The Students will be able to;
1. Understand various soft skills
2. Analyze SWOT Analysis and Questions to Complete the Grid.
3. Demonstrate the Power of Positive Attitude and to overcome the Negative Attitude.
4. Demonstrate the Perception and its Applications
5. Demonstrate the Aspects of Team Building and initiate the techniques of Group
Discussion.
6. Demonstrate the various conversational skills effectively.
At the end of the course the students should be able to:
COURSE OUTCOME
CO1 To present orally about any Topic of the Student’s Interest to the rest of the Class without the
Assistance of any Media or any Other Aid (Only Talk) for about 10 Minutes Creating Interest in the
Listeners and Sustaining the Interest with a Meaningful Conclusion.
CO2 To Prepare a Study Report on Any Product/Service in Comparison with another one that
is Comparable from Specification, Cost to Customer Satisfaction.
CO3 To present with the Aid of Slides (6 to 10) about the Study conducted above the rest of the Class in
about 10 Minutes with the use of Print for Information and Slides for Graphs, Pictures, Images, Video
and Animations.
CO4 To award marks (Out of Ten) for each and every Graded Exercise of this particular subject and the
Accumulated Marks of all Graded Exercises (Out of FIFTY) in terms of Percentage is to be taken into
consideration for the purpose of Evaluation of the Performance of the Student in terms of Grades and
the Grade is to be included in the Record Maintained by him for this Purpose.
COURSE CONTENT
15MM26P – COMPUTER APPLICATION IN BUSINESS
UNITS Name of the Chapters Contact
Hours Per Chapter
Questions to be Set
( 5 Marks)
Questions to be
Set (10/15 Marks)
Weightage of
Marks
Weightage
% age
1 SOFT SKILLS:
ART OF EFFECTIVE 10 01 - 05 16.66
2 SELF DISCOVERY 08 01 - 05 16.66
Directorate Of Technical Education Karnataka State Page 2
3
DEVELOPMENT OF
POSITIVE
ATTITUDE
20 01 - 05 16.66
4
IMPROVEMENT OF
PERCEPTION AND
BODY LANGUAGE
10 01 - 05 16.66
5
TEAM WORK AND
GROUP
DISCUSSION
20 01 - 05 16.66
6
COMMUNICATION/
CONVERSATIONAL
SKILLS
10 01 - 05 16.66
TOTAL 78 Hours 06 - - 100
INTERNAL ASSESSMENT
TEST 3 Hours - - - -
QUESTIONS TO BE ANSWERED
06 - 50 -
Note: Section – I - Six out of Nine Questions of 5 Marks each to be answered.
Section – II – Seven out of Ten Question of 10 Marks each to be answered.
UNIT I: SOFT SKILLS:
Introduction – Importance of Soft Skills – Attributes regarded as Soft Skills – Soft Skills – Social –
Thinking – Negotiating – Train Yourself – Top 60 Soft Skills – Practicing Soft Skills.
10 Hours
UNIT 2: SELF DISCOVERY:
Introduction – Importance of Knowing Yourself – Process of Knowing Yourself – SWOT Analysis
– SWOT Analysis Grid – Questions to Complete the Grid.
08 Hours
UNIT 3: DEVELOPMENT OF POSITIVE ATTITUDE:
Meaning - Features of Attitude – Formation of Attitudes – Ways of Changing Attitude in a Person –
The Power of Positive Attitude – Staying Positive Attitude – Obstacle in Developing Positive
Attitude – Staying Positive – Staying negative – Overcome Negative Attitude – Negative Attitude
and its Results.
20 Hours
UNIT 4: IMPROVEMENT OF PERCEPTION AND BODY LANGUAGE:
Meaning – Factors Influencing Perception – Perception and its Application in an Organization –
Meaning – Forms of Body Language – Parts of Body Language – Types of Body Language.
10 Hours
UNIT 5: TEAM WORK AND GROUP DISCUSSION:
Meaning – Aspects of Team Building – Skills needed for Team Work – Team versus Group –
Characteristics of Effective Team – Role of a Team Leader – Role of Team Members – Inter Group
Collaboration – Meaning of Group Discussion – Characters Tested in a Group Discussion – Skills
required in Group Discussion – Behavior in a Group Discussion – Essential Element of Group
Discussion – Group Discussion Etiquette – Areas to be Concentrated while preparing a Group
Discussion – Techniques to Initiate a Group Discussion – Non-verbal Communication.
20 Hours
Directorate Of Technical Education Karnataka State Page 3
UNIT 6: ART OF EFFECTIVE COMMUNICATION/CONVERSATINAL SKILLS:
Participation of Students in Dialogue Conversation on various Topics in Different Situations –
Making use of various Idioms and Phrases for making Communication/Conversational Skills more
Effective.
10 Hours
TEXT BOOKS FOR REFERENCE:
1. Soft Skills by Dr.K.Alex – S.Chand & Company Ltd.
2. Basic managerial Skills for All – E.H.McGrath.S.J.
3. Effective English Speaking Skills by J.K.Gangal
4. Communication Skills by Leena Sen
5. Developing Writing Skills in English by J.K.Gangal
Course Delivery: The course will be delivered through lectures and Power point
presentations.
COURSE ASSESSMENT AND EVALUATION The Course will be Delivered Through Lectures, Class Room Interaction, Exercises and
Self Study Cases.
What
To
Whom
When/Where
(Frequency in
the Course)
Max.
Marks
(Prac)
Evidence
CO’s
Mapped
Direct
Assessment
Method
CIE*
IA Test
ST
UD
EN
TS
2 Tests
(Average of two
tests will be
Taken)
10 Prac
Record 1 – 6
Assignment
Assign/Practical
Record
15 or
5+10 Blue
Book/Log
of Activity
1 – 6
Total 25
SEE* End Exam End of Course 50 Answer
Script 1 – 6
Indirect
Assessment
Method
Student Feedback Middle of the
Course
-NA-
Feed Back
Forms
1 – 6 delivery
of the Course
End of Course
Survey End of Course
Questio
nnaire
Effectiveness of
delivery of
Instruction and
assessment methods
*CIE – Continuous Internal Evaluation *SEE – Semester End Examination
Note: 1. I.A. test shall be conducted as per SEE scheme of valuation. However obtained
marks shall be reduced to 10 marks. Average marks of two tests shall be rounded off to
the next higher digit.
2. Rubrics to be devised appropriately by the concerned faculty to assess Student activities.
Directorate Of Technical Education Karnataka State Page 4
NOTE: At the End of the Semester, after completion of the above stated contents of this
particular Subject, the Evaluator of the Subject is duty bound to evaluate the Performance of
each and every Student of the Subject in terms of the following Listed Grades:
1. For accumulated marks in the Range of 75% – 100%, Grade ‘A’ is to be awarded and this
Grade stands for ‘EXCELLENT’.
2. For accumulated marks in the Range of 50% – 75%, Grade ‘B’ is to be awarded and this
Grade stands for ‘GOOD’.
3. For accumulated marks in the Range of 35% – 50%, Grade ‘C’ is to be awarded and this
Grade stands for ‘AVERAGE’.
NOTE: The Teacher Should Maintain the LOG BOOK of the above Activities.
Scheme of Examination
Duration: 3 hours Max. Marks: 50
1. Record 10 marks
2. a) To present orally about any Topic of the Student’s Interest to the rest of the Class without
the Assistance of any Media or any Other Aid (Only Talk) for about 10 Minutes Creating
Interest in the Listeners and Sustaining the Interest with a Meaningful Conclusion.
b) To Prepare a Study Report on Any Product/Service in Comparison with another one that is
Comparable from Specification, Cost to Customer Satisfaction.
c) To present with the Aid of Slides (6 to 10) about the Study conducted above the rest of the
Class in about 10 Minutes with the use of Print for Information and Slides for Graphs,
Pictures, Images, Video and Animations.
d) To award marks (Out of Ten) for each and every Graded Exercise of this particular subject
and the Accumulated Marks of all Graded Exercises (Out of FIFTY) in terms of Percentage
is to be taken into consideration for the purpose of Evaluation of the Performance of the
Student in terms of Grades and the Grade is to be included in the Record Maintained by him
for this Purpose.
30 marks
3. Viva 10 marks
________
Total 50 marks
________