Paper BC 3.4 (a): Computer Applications in Business

B. Com.: Semester III
B.Com CBCS                                                     Department of Commerce, University of Delhi, Delhi


Objective: To provide computer skills and knowledge for commerce students and to enhance the student understanding of usefulness of information technology tools for business operations.
Contents

Unit I: Introduction
Introduction to Computer-Characteristics of Computers, The Computer System, Parts of Computers); Computer H/W Setup, Configuration, Networking, Mobile H/W Device and types wireless Networking; Operating System- Introduction to Operating Systems, An overview of various Computer & Mobile OS & Application (UN IX / Linux, DOS, Windows, Android, windows mobile, iOS Like), Features of latest Windows Operating Systems & its Management & Networking (Installation, backup, security, User control), Usage of payment gateways.

Unit II: Introduction to essential tools
Introduction to facilities & commonly used features of:
a) Word: Working with word document, Inserting, filling and formatting a table, Mail Merge including linking with Access Database, Creating Macros -Sending E-mail from Word Import / Export of files Converting Word Document to Web Document, PDF files Hyperlinks; OLE Security features in MS-Word - Protection of Documents - Password for Documents - Checking for viruses in macros, referencing, creating bibliography, manage sources and citations, review documents.
b) PowerPoint: Preparing Presentations, Slides, Handouts, Speaker’s Notes - Outlines - Media Clips - Charts - Graphs, Adding the Transitions to the Slide Show - Special effects in detail, - Setting Slide timings.
c) Spreadsheet: Creating a work book, Rearranging Worksheet, Organizing Charts and graphs, Ranges and Functions & Formulae: Mathematical, Statistical Financial Functions such as NPV (Net present value), Future value, IRR (Internal Rate of Return), EMI (Equated Monthly Installments, Compounding Yearly, periodic and monthly) - Auto Calculate Using Names in a Formula, Formula Editing, Consolidation of Data & Data Analysis - Sorting List, Filter & More Filtering Techniques - Consolidate data in multiple worksheets - What-if analysis, Goal Seek Scenario Manager, Solver, Lookup Function - Sub Totals, Nested-IF, Statistical Analysis; Data Validation & Protection - Create a drop-down list from a range of cells - Apply data validation to cells - Copy data validation setting, remove data validation - Find cell that have data validation, protect cell data, using password to protect sheet and workbook. - Use validation to create dependent list; Pivot table Reports & Pivot Chart Reports.

Unit III: Using Spreadsheet for Data Analysis & Reporting Features
Using spreadsheet for following purposes and making reports: Loan & Lease statement, Ratio Analysis, Payroll statements, Capital Budgeting, Depreciation Accounting, Graphical representation of data, Frequency distribution and its statistical parameters. Correlation and Regression

Unit IV: Database Designs for Accounting and Business Applications
Reality- Expressing the Application; Creating Initial design in Entity Relationship(ER) Model; Transforming ER Model to Relational data model concepts; Implementing RDM design using an appropriate DBMS.
SQL and Retrieval of Information: Basic Queries in SQL; Embedded Queries in SQL; Insert, Delete and Update statements in SQL
DBMS Software: Environment; Tables; Forms; Queries; Reports; Modules; Applying DBMS in the areas of Accounting, Inventory, HRM and its accounting, Managing the data records of Employees, Suppliers and Customers.

Unit V: CAAT Tools
Capabilities & Importing Data from Accounting & other Application Systems - An Introduction; Analytical Reports, Duplicates/ Gaps. Sorting & Charting; Stratification, Summarization, Statistics & Aging - An Introduction; Sampling, Macros and Audit Trail.

Notes:
1. There shall be a practical examination of 50 Marks (Practical-35 Marks, Viva-5 Marks and Work Book- 10 Marks) and duration of Examination shall be 3 Hrs.
2. Teaching arrangements need to be made in the computer lab only.
3. There shall be 2 Lectures per class and 4 Practical periods per batch to be taught in computer Lab.

VOLUNTARY ORGANIZATIONS Syllabus

University of Delhi

Semester based syllabus for Application Course (B.A. Programme)

on

VOLUNTARY ORGANIZATIONS (Semester V)

Course Objective:
» To explain the terms - voluntary action, voluntary organization and non- government organizations
» To describe the importance, goals, functions, role, achievements and limitations of voluntary organizations
» To indicate the steps in organization formation under existing legislations.

Expected Learning Outcome:
Conceptual understanding of voluntary action and functioning and management of voluntary organizations can help students to choose career in autonomous and non-governmental organizations.

Unit I : Basic Concept Related to Voluntary Organizations
• Voluntary Organization and Voluntarism - the concepts in theoretical and historical perspective
• Classification of NGOs: Developmental, Social, Educational, Environmental and others. a Development NGOs : Role in Poverty, Education and Health for All, AIDS
awareness Campaign, Campaign against Substance Abuse.
" Social Movement NGOs-organization of Women, Dalits and Adivasis. Disabled People.
“ NGOs in Literacy Campaign and Education for all Campaign.
“ Environmental NGOs, Social Action groups and movements.
• Non-governmental organization (NGOs), Social Action Groups, Advocacy Initiatives, Civil Society Organizations and Social Movements- meaning and distinctions.
• Voluntary Work in the Sarvodaya tradition.

Unit II : NGO Sector and Changing Trends
• NGO sector and the emerging global economy.
• United Nations Summits and the NGOs.
• NGOs in the Indian Planning framework
• NGOs and the changing role of the state in economic reforms in India since the 1990s - the debates.
• State, NGOs, Social Movements-the debate on depoliticisation of governance

Unit III : Formation and function of NGO’s
• Launching and Managing of NGOs - Registration and FCRA, capacity building, preparing project proposals, conducting training and evaluation
• Funding of NGOs - national and international sources, Self-supporting peoples' organisations; accountability and transparency

Scheme of Evaluation End-Semester Examination 75 marks Internal Assessment 25 Total 100 marks

Info for e-Filing at incometaxindia.gov.in

	Deductions Under Chapter VI A	Description
S.No.	Section
C1.	80C	Payment made towards life insurance policies (for self, spouse or children), superannuation/provident fund. Tuition fees paid to educate a maximum of two children. Construction or purchase of a residential property. a fixed deposit with a minimum tenure of 5 years etc.
C2.	80CCC	Payment of premium for annuity plan of LIC or any other insurer upto Rs. 1,00,000
C3.	80CCD(1)	Pension contribution made by self
C4.	80CCD(1B)	Deduction up to Rs 50,000 for investment in NPS (National Pension Scheme) Tier 1 account.
C5.	80CCD(2)	Pension contribution made by employer
C6.	80CCG	For first time investors in the equity market. 50% tax deduction on Investments upto Rs. 50,000.
C7.	80D (Maximum eligible amount is 25000. For Senior Citizen, it is 30000 )	Deduction for Medical Insurance Premium
C8.	80DD (Maximum eligible amount is 75000. For Severe Disability, it is 125000)	Medical expenses of disabled dependent
C9.	80DDB (Maximum eligible amount is 40000. For Senior Citizen, it is 60000 and Rs. 80.000 for Very Senior Citizen)	Deduction for Treatment of Specified Disease
C10.	80E	Deduction for Interest on Education Loan
C11.	80G	Donation to certain funds, charitable institutions etc.
C12.	80GG	Deduction for Rent Paid upto Rs. 60,000
C13.	80GGA	Donation for scientific research or rural development
C14.	80GGC	Donation to political parties by Individuals
C15.	80RRB	Royalty income on patents upto Rs. 3,00,000
C16.	80QQB	Royalty income of author upto Rs. 3,00,000
C17.	80TTA	Savings account interest up to Rs10,000
C18.	80U (Maximum eligible amount 75000. For Severe Disability, it is 125000)	Deduction for disabled persons

B.Com.(P): Three-Year (6-Semester) CBCS Programme of Delhi University

Course  No.	Course Title	Course Type
	Semester I
BC 1.1	Environmental Studies	Ability Enhancement Compulsory Course (AECC-1)
BC 1.2	Financial Accounting	Core Course (DSC-1)
BC 1.3	Business Organisation and Management	Core Course (DSC-2)
BC 1.4	English Language	Language-1
	Semester II
BC 2.1	Language: English/Hindi/Modern Indian Language	Ability Enhancement Compulsory Course (AECC-2)
BC 2.2	Business Laws	Core Course (DSC-3)
BC 2.3	Business Mathematics and Statistics	Core Course (DSC-4)
BC 2.4	Hindi/Modern Indian Language	Language-2
	Semester III
BC 3.1	Company Law	Core Course (DSC-5)
BC 3.2	Income Tax Law and Practice	Core Course (DSC-6)
BC 3.3	Hindi/Modern Indian Language	Language-3
BC 3.4	Skill Based (Any one of the following)	Ability Enhancement Elective Course (Skill Based-AEEC-1)
	(a) Computer Applications in Business
	(b) Cyber Crimes and Laws
	Semester IV
BC 4.1	Business Communication (English/Hindi)	Language-4
BC 4.2	Corporate Accounting	Core Course (DSC-7)
BC 4.3	Cost Accounting	Core Course (DSC-8)
BC 4.4	Skill Based (Any one of the following)	Ability Enhancement Elective Course (Skill Based-AEEC-2)
	(a) E-Commerce
	(b) Investing in Stock Markets
	Semester V
BC 5.1	Discipline Specific Elective (Any one of the Following)	Discipline Specific Elective (DSE-1)
	(a) Human Resource Management
	(b) Principles of Marketing
	(c) Auditing and Corporate Governance
	(d) Financial Reporting and Analysis
BC 5.2	Discipline Specific Elective (Any one of the following)	Discipline Specific Elective (DSE-2)
	(a) Fundamentals of Financial Management
	(b) Indirect Tax Laws
	(c) Training and Development
	(d) Industrial Laws
BC 5.3	Skill Based (Any one of the following)	Ability Enhancement Elective Course (Skill Based-AEEC-3)
	(a) Entrepreneurship
	(b) Advertising
BC 5.4	Generic Elective (Any one of the following)	Generic Elective (GE-1)
	(a) Principles of Micro Economics
	(b) Economics of Regulation of Domestic and Foreign Exchange Markets
	Semester VI
BC 6.1	Discipline Specific Elective (Any one of the following)	Discipline Specific Elective (DSE-3)
	(a) Corporate Tax Planning
	(b) Banking and Insurance
	(c) Management Accounting
	(d) Computerised Accounting System
	(e) Financial Markets and Institutions
BC 6.2	Discipline Specific Elective (Any one of the following)	Discipline Specific Elective (DSE-4)
	(a) International Business
	(b) Office Management and Secretarial Practice
	(c) Fundamentals of Investment
	(d) Consumer Protection
	(e) Organisational Behaviour
BC 6.3	Skill Based (Any one of the following)	Ability Enhancement Elective Course (Skill Based-AEEC-4)
	(a) Personal Selling and Salesmanship
	(b) Collective Bargaining and Negotiation Skills
BC 6.4	Generic Elective (Any one of the following)	Generic Elective (GE-2)
	(a) Indian Economy
	(b) Project Management

Notes:
1. For Practical Lab based

a. Core Course papers BC 1.2 (Financial Accounting) and BC 3.2 (Income-tax Law and Practice), there shall be 4 Credit Hrs. for Lectures + one Credit hr. (Two Practical Periods per week per batch) for Practical Lab + one credit Hr for Tutorials (per group)

b. Discipline Specific Elective paper 64(d) (Computerised Accounting System), there shall be 4 Credit Hrs. for Lectures + Two Credit hrs. (4 Practical Periods per week per batch) for Practical Lab

c. Ability Enhancement Elective Course (Skill Based) AEEC-2 paper BC 4.4 (E-Commerce), there shall be 3 Credit Hrs. for Lectures + One Credit hrs. (2 Practical Periods per week per batch) for Practical Lab

d. Ability Enhancement Elective Course (Skill Based) AEEC-1 paper BC 3.4 (Computer Applications in Business), there shall be 2 Credit Hrs. for Lectures + Two Credit hrs. (4 Practical Periods per week per batch) for Practical Lab

2. For other core and elective papers there shall be 5 lectures and one Tutorial (per batch)

B.Com.(Hons.) : Three-Year (6-Semester) CBCS Programme of Delhi University

Paper No.	Course Structure
	Semester I
BCH-1.1	Environmental Studies	Ability Enhancement Compulsory Course (AECC-I)
BCH-1.2	Financial Accounting	Core Course (C-l)
BCH-1.3	Business Laws	Core Course(C-2)
BCH-1.4	Generic Elective (GE-I) (Any one of the following)	Generic Elective(GE-l)
	a. Micro Economics
	b. Insurance and Risk Management
	Semester II
BCH-2.1	Business Communication (Language-English/Hindi/MIL)	Ability Enhancement Compulsory Course (AECC-2)
BCH-2.2	Corporate Accounting	Core Course (C-3)
BCH-2.3	Corporate Laws	Core Course (C-4)
BCH-2.4	Generic Elective (GE-2) (Any one of the following)	Generic Elective(GE-2)
	a. Macro Economics
	b. Investing in Stock Markets
	Semester III
BCH-3.1	Human Resource Management	Core Course (C-3)
BCH-3.2	Income-tax Law and Practice	Core Course (C-6)
BCH-3.3	Management Principles and Applications	Core Course (C-7)
BCH-3.4	Generic Elective (GE-3) (Any one of the following)	Generic Elective(GE-3)
	a. Business Statistics
	b. Project Management
BCH-3.5	Skill-Enhancement Course (SEC-1) (Any one of the following)	Skill-Enhancement Course (SEC-I)
	a. E-Commerce
	b. Training and Development
	c. E-Marketing
	d. Personal Tax Planning
	Semester IV
BCH-4.1	Cost Accounting	Core Course (C-8)
BCH-4.2	Business Mathematics	Core Course (C-9)
BCH-4.3	Computer Applications in Business	Core Course (C-IO)
BCH-4.4	Generic Elective (GE-4) (Any one of the following)	Generic Elective (GE-4)
	a. Indian Economy
	b. Economics of Regulation of Domestic and Foreign Exchange Markets
BCH-4.5	Skill-Enhancement Course (SEC-2) (Any one of the following)	Skill-Enhancement Course (SEC-2)
	a. Entrepreneurship
	b. Collective Bargaining and Negotiation Skills
	c. E-Filing of Returns
	d. Cyber Crimes and Laws
	Semester V
BCH-5.1	Principles ofMarketing	Core Course (C-l 1)
BCH-5.2	Fundamentals of Financial Management	Core Course (C-12)
BCH-5.3	Discipline Specific Elective (DSE-I) (Any one of group A)	Discipline Specific Elective (DSE-I)
BCH-5.4	Discipline Specific Elective (DSE-2) (Any one of group A)	Discipline Specific Elective (DSE-2)
	a. Management Accounting
	b. Corporate Tax Planning
	c. Advertising
	d. Banking and Insurance
	e. Computerised Accounting System
	f. Financial Markets, Institutions and Financial Services
	g. Industrial Laws
	h. Organisational Behaviour
	Semester VI
BCH-6.1	Auditing and Corporate Governance	Core Course (C-13)
BCH-6.2	Indirect Tax Laws	Core Course (C-14)
BCH-6.3	Discipline Specific Elective (DSE-3) (Any one of group B)	Discipline Specific Elective(DSE-3)
BCH-6.4	Discipline Specific Elective (DSE-4) (Any one of group B)	Discipline Specific Elective (DSE-4)
	a. Fundamentals of Investment
	b. Consumer Affairs and Customer Care
	c. Business Tax Procedures and Management
	d. International Business
	e. Industrial Relations and Labour Laws
	f. Business Research Methods and Project Work
	g. New Venture Planning
	h. Financial Reporting & Analysis
	i. Compensation Management

Notes:
1. For Practical Lab based

a. Core Courses BCH 1.2 (Financial Accounting), BCH 3.2 (Income-tax Law and Practice), BCH 3.4 (Business Statistics), BCFI 4.2 (Business Mathematics), and BCH 5.2 (Fundamentals of Financial Management) there shall be 4 Credit Hrs. for Lectures + one Credit hr. (Two Practical Periods per week per batch) for Practical Lab + one credit Hr for Tutorials (per group)

b. Core Courses BCH 4.3 (Computer Applications in Business) and Discipline Specific Elective BCH Group A (e) (Computerised Accounting System), there shall be 4 Credit Hrs. for Lectures + Two Credit hrs. (4 Practical Periods per week per batch) for Practical Lab

c. Skill Enhancement Elective Course BCH 3.5(E-Commerce), there shall be 3 Credit Hrs. for Lectures + One Credit hrs. (2 Practical Periods per week per batch) for Practical Lab

2. For other core and elective papers, there shall be 5 lectures and one Tutorial (per batch)

MCom SAPM 2015

Name	Q. No.	Assignments Questions….. (Answer in about 600 words for each of the two questions).
Aman Noushad	1	Assuming a stock price and volume chart that also contains a 50-day and a 200-day MA line, describe a bearish pattern with the two MA lines and discuss why it is bearish.
	2	What is the benefit of analyzing the market and alternative industries before individual securities?
Saumya Manya	1	What is the purpose of computing a moving-average line for a stock? Describe a bullish pattern using a 50-day moving-average line and the stock volume of trading. Discuss why this pattern is considered bullish.
	2	Discuss why estimating the value for a bond is easier than estimating the value for common stock.
Puja Priyanka	1	What is meant by an indexing portfolio strategy and what is the justification for this strategy? How might it differ from another passive portfolio?
	2	Would you expect the risk premium for an investment in a stock from India to be the same as that for a stock from the United States? Discuss your reasoning.
Ritika Dongrey Rinki	1	Briefly discuss the problems related to fundamental analysis that are considered advantages for technical analysis.
	2	Why would you expect a relationship between economic activity and stock price movements?
Chhavi Ritika	1	Some observers contend that it is harder to estimate the effect of a change in interest rates on common stocks than on bonds. Discuss this contention.
	2	Describe the Dow Theory and its three components. Which component is most important? What is the reason for an intermediate reversal?
Priyam Chandan	1	Assume you are a fundamental research analyst following the automobile industry for a large brokerage firm. Identify and briefly explain the relevance of three major economic time series, economic indicators, or economic data items that would be significant to automotive industry and company research.
	2	Explain advantages and disadvantages of any two Equity Valuation Models.
	1	Give an example of a growth company and discuss why you identify it as such. Based on its P/E, do you think it is a growth stock? Explain.
	2	Technicians contend that stock prices move in trends that persist for long periods of time. What do technicians believe happens in the real world to cause these trends?
	1	Describe a bearish price and volume pattern, and discuss why it is considered bearish.
	2	Identify the three most important determinants of the price of a bond. Describe the effect of each.
	1	Explain the reasoning behind a support level and a resistance level.
	2	Because of inflationary expectations, you expect natural resource stocks, such as mining companies and oil firms, to perform well over the next three to six months. As an active portfolio manager, describe the various methods available to take advantage of this forecast.
	1	Technical analysts believe that investors can use past price changes to predict future price changes. How do they justify this belief?
	2	It has been contended that a zero coupon bond is the ideal financial instrument to use for immunizing a portfolio. Discuss the reasoning for this statement.