First Year B.C.A. 1

VIKRAMA SIMHAPURI UNIVERSITY

NELLORE

BACHELOR OF COMPUTER APPLICATIONS (BCA)

I YEAR SYLLABUS

First Year BCA 2

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THREE YEAR DEGREE BACHELOR OF COMPUTER APPLICATIONS FIRST YEAR DEGREE SYALLABUS

BCA -101: EFFECTIVE TECHNICAL COMMUNICATION SKILLS (w.e.f the year 2011-2012).

P.P.W, 6 Hours Max Marks = 80 +20 The objective of the course is to equip the students with a clear view of the Technical Communication Skills.

UNIT – I:

Basic Ideas of Communication:

Meaning and importance of communication – characteristics of communication – process of communication – principles of effective communication. Barriers to communication – How to remove communication barriers. UNIT – II:

Reading and Listening Skills:

Reading comprehension – Précis writing - Effective Listening skills. Principles of letter writing - structure and layout - planning and preparation – quotation -Orders and

tenders-sales letters.

UNIT-III:

Report writing:

Structure and layout of business and technical reports – Types of Reports-specimen Reports oral presentation-writing strategies-professional writing. UNIT-IV

Memorandum – notices –Agenda and minutes words often confused – words frequently misspell. UNIT-V

Job Related Communication and CV (Bio data, Resume) Job Applications - tips for writing an Application Letter - specimen letters. Employment Interview - Group discussion.

Suggested readings:

1. Business communication for B.C.A. Dr. V.K. Jain, Dr. Om Prakash Biyani by S. Chand. 2. Effective Technical communication by M. Ashnrof Rizvi. 3. R.C Sharma & Krishna Mohan Business correspondence are report writing Tata MC GrawHill – 1996. 4. Rajendrapal and J.S. Korlahalli:: Essential of Business Communications, S Chand-1989.

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First Year B.C.A. 3

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THREE YEAR DEGREE BACHELOR OF COMPUTER APPLICATIONS FIRST YEAR DEGREE EXAMINATION

BCA-101: EFFECTIVE TECHNICAL COMMUNICATION SKILLS MODEL QUESTION PAPER

Time: 3 Hours Max. Marks : 80 Answer any EIGHT questions, by choosing at least TWO questions from each section. Each question carries 10 marks. 8X10=80

SECTION – A UNIT - I

1. What is communication? Explain the characteristics of communication. 2. Explain the principles of effective communication? 3. What is meant by barriers communication? How to remove communication barriers.

UNIT – II

4. Explain the process of listening. Also explain barriers effective listening. 5. Explain the guidelines for drafting a tender notice. Draft a tender notice on behalf of Maldar

Industries for purchase of computers. 6. We have started a computer centre. Write a sales letter to business houses in your city offering to

train their staff in using computers. UNIT – III

7. What is a Report? Explain various types of reports. 8. Write a report on the theft of students motor cycles from the college scooter stand to Sub-

Inspector of Police in your region. 9. Draft a letter to Messrs Mistry Engineers & Co. firmly requesting payment of a bill of Rs.3,00,000

for goods delivered some months ago. Make it clear that unless, the bill is paid a week, legal action might be the only solution.

SECTION – B UNIT – IV

10. Show the difference meaning of the words by writing sentences. (a) Ancient – Old (b) Perspective – Prospective (c) Cloth – Clothe (d) Lay – Laid 11. Draft the minutes of a board meeting at which the following two items were taken up: (a) Approval of Company’s seal. (b) Appointment of Mr. Aravind as the accountant of the company. 12. What do you know about Agenda, Notice and Minutes?

UNIT – V

13. Write a job application letter in response to the following advertisement:

14. Explain Tips for writing an effective CV. 15. Write a resume as a B.C.A. graduate which you may use for applying for the post of Junior Software

Engineer in a Software organisation.

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Wanted a Service Advisor at Delhi Office

You should preferably be an automobile engineer. A pleasant

personality and good communication skills are essential. Please send your

letter to Jopsel Joyota, Ganesh Chandra Avenue, New Delhi.

First Year BCA 4

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THREE YEAR DEGREE BACHELOR OF COMPUTER APPLICATIONS MARCH 2011

FIRST YEAR SYALLABUS BCA –102: ELEMENTARY MATHEMATICS

w.e.f the year 2011-2012

Unit – I : Linear Algebra:

Matrix Algebra: Types of Matrices – Matrix addition and subtraction - Matrix multiplication - Transpose of a matrix Symmetric and skew symmetric matrices - Ad joint of a square matrix - Inverse of square matrix by using Adj A only. Solution of Linear Equations. (i) Cramer’s Rule (ii) Matrix Inverse method Rank of a Matrix: Definition - Elementary transformation of a matrix Normal form of a matrix – Echelon form of a matrix. Unit – II: Calculus: Differentiation and Integration elementary knowledge - Maxima and Minima in one variable only. Numerical Integration : (i) Trapezoidal rule (ii) Simpson’s one – third rule. (iii) Simpson’s – 3/8 rules. Unit – III : NUMERICAL METHODS: INTRODUCTION (a) Solution of algebraic and transcendental equations: Bisection method - Method of false position - Newton – Raphson method. (b) Curve fitting: Scatter diagrams - Principles of least squares - Fitting of straight line only. Unit – IV: FINITE DIFFERENCES AND INTERPOLUTION: Finite Differences - Forward differences - Backward differences. Newton’s forward interpolation formula – Newton’s backward interpolation formula – Interpolation with unequal intervals – LaGrange’s formula for unequal intervals.

Unit – V: Statistical Methods: INTRODUCTION: Collection of Data – Classification of Data – frequency distribution. MEASURES OF CENTRAL TENDENCY: 1. Mean 2. Median 3. Mode only – Empirical relation between mean, median and mode.

MEASURES OF DISPERSION 1. Range 2. Quadratic deviation 3. Mean deviation 4. Standard deviation 5. Coefficient of variation. Note: 1. Proofs of theorems and derivations of Expressions are omitted. 2. Simple numerical problems are to be set in the Examination not theoretical Problems. Prescribed Text Books: Mathematical Methods for JNTU Engineering (Anantapur) By Dr. T.K.V. Ivengar, Dr. B.Krishna Gandhi, Dr. S. Ranganatham, Dr. M.V.S.S.N. Prasad By S. Chand publications 6th revised edition 2011. Quantitative Techniques by C.Satyadevi by S.Chand company for Maxima and minima and Statistics Unit-V

(P.T.O)

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Reference Books: Numerical Methods by P. kandaswamy, K. Thilagavathy, K. Gunavathy by S.Chand Higher Engineering Mathematics By Dr. B.S. Grewal by Karna publishers 34th edition.

Unit –I : Matrices : Chapter – 1 in Mathematical Methods.

1.1, 1.2, 1.3, 1.4, 1.5, 1.7, 1.8, 1.9, 1.10, 1.11 only in Mathematical Methods.

Unit – II : Maxima and Minima and Numerical in Integrations

For Maxima and Minima Quantitative Techniques by C. Satyadevi by S.Chand Company.

For numerical integrations:

Chapter -8 in Mathematical methods. 8.5, 8.7, 8.8, 8.9 (only numerical problems) Unit – III : Numerical Methods

Chapter -5 in mathematical methods 5.1, 5.2, 5.3, 5.4, 5.5, 5.7 (5.6 excluded) Curve Fitting :

Chapter -7 – Curve Fitting in mathematical methods

7.1 and 7.2 (y=a+bx (or) y=ax+b only numerical problems)

Unit – IV: Interpolation

Chapter -6 in mathematical methods 6.1, 6.3, 6.6, 6.8, 6.10 (6.9 excluded) Unit –V: Statistical Methods

Quantitative Techniques by C. Satyadevi by S.Chand Company

INSTRUCTIONS TO THE PAPER SETTER :

The paper setter is instructed to follow the under given instructions while setting the question paper. Note: Proofs of theorems and Derivations of expressions are omitted. Simple numerical problems are to be set but not theoretical problems Unit – I : 1. Introduction (or ) Adj A (or ) Inverse of Matrix 1 Problem 2. Crammer’s rule (or ) Inverse method 1 Problem 3. Rank of a matrix 1 Problem Unit – II : Maxima and Minima 1 Problem Numerical Integrations 2 Problems Unit – III : By-section – False position – Newton methods 2 Problems Curve fitting : Straight line 1 Problem Unit – IV : Newton’s forward formula, Backward formula, Legrange’s formula 3 Problems Unit – V : Statistical methods 3 Problems

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First Year BCA 6

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THREE YEAR DEGREE BACHELOR OF COMPUTER APPLICATIONS

FIRST YEAR DEGREE EXAMINATION

BCA - 102: ELEMENTARY MATHEMATICS MODEL QUESTION PAPER

Time: 3 Hours Max. Marks : 80

Answer any EIGHT questions, by choosing at least TWO questions from each section.

All questions carries equal marks

SECTION – A UNIT – I

(LINEAR ALGEBRA)

1. Evaluate 2 3 9 A A I where

1 2 3

2 3 1

3 1 2

A and I is a unit matrix of order 3.

2. Solve the following equations by matrix inverse method 3, 2 3 4, 4 9 6x y z x y z x y z

3. Find Rank of the following matrix.

1 1 1

2 3 4

3 2 3

A

UNIT – II

(CALCULUS)

4. Find the maxima and minima of 3 2( ) 6 9 15f x x x x .

5. Evaluate1

2

0

1

1dx

x by trapezoidal rule. Taking n = 4.

6. Using Simpson’s 1

3rd method. To estimate

7

1

( ) f t dt .

t : 1 2 3 4 5 6 7

f(t) : 81 75 80 83 78 70 60

UNIT – III

(NUMERICAL METHODS)

7. Find a root of the equation 3 5 1 0x x using bisection method in 5 stages.

8. Using Newton’s Raphson method evaluate 28 to four decimal places.

9. Fit a straight line to the following data by the method of least squares.

x : 1 2 3 4 5

y : 14 27 40 55 68

(P.T.O)

First Year B.C.A. 7

SECTION – B

UNIT – IV

(FINITE DIFFERENCES AND INTERPOLATION)

10. Find f(3) using Newton’s forward difference formula from the table.

x: 0 1 2 3 4

y : 3 6 11 18 27

11. If y(0) = 1, y(1) = 0, y(2) = 1 and y(3) =10 find y(4). By using appropriate interpolation formulae.

12. Using Lagrange formula, calculate f(2) from the following table.

x : 0 1 3 4

f(x): 5 6 15 105

UNIT – V

(STATISTICAL METHODS)

13. Calculate arithmetic mean of the following data:

X: 10 15 20 25 30 35 40 45 50 55 60

F: 2 4 22 40 50 30 14 15 10 8 5

14. Compute median and mode for the information given below.

Class: 100-110 110-120 120-130 130-140 140-150 150-160 160-170 170-180

Frequency: 6 8 17 23 35 20 16 5

15. The following are scores of two batsmen A and B in series of innings.

A: 12 115 6 73 7 19 119 36 84 29

B: 47 12 16 42 4 51 37 48 13 0

Who is the better score getter and who is more consistent?

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First Year BCA 8

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THREE YEAR DEGREE BACHELOR OF COMPUTER APPLICATIONS FIRST YEAR SYALLABUS

BCA-103: PROGRAMMING IN ‘C’ WITH DATA STRUCTURES w.e.f. the academic year 2011 - 2012.

UNIT I:

Programming using C:

Structure of C program, C Tokens, C data types, Variables, declaration of variables, Operators (arithmetic,

relational, logical, ternary, increment and decrement), expressions, C assignment statements, primitive

input output functions (scanf , printf functions)

UNIT II:

Control Statements:

Decision making: conditional execution using if – else models. Switch and break statements

Looping: Concept of loops, example of loops in C using for, while and do-while, continue statement

Arrays: One dimensional arrays and example programs using 1-d arrays, 2-d arrays Use in matrix

computations.

UNIT III:

Functions: Concept of Sub-programming, functions Example of functions. Argument passing, Recursion

Pointers: Pointers, relationship between arrays and pointers, Argument passing using pointers, Array of

pointers, passing arrays as arguments.

UNIT IV:

Strings: Introduction – string operations – string handling functions

Structures and Unions: Defining C structures, Array of structures, Programming Examples. Unions

Data Files: Concept of files, file operations – opening, closing, reading, writing and processing

UNIT V:

Define Data Structures – Classification of Data structures – Stacks – Queues - Circular Queue

Linked List: Single linked List – Double Linked List - Introduction to Trees.

Reference Books:

1. Data Structures in ‘C’ by Tenenbaum, Pearson Publication PHI publication. 2. Programming in ‘C’ by E. Balaguruswamy , TMH. 3. Venugopal & Prasad, Mastering C, TMH, 2006 4. Yashwant Kanetkar, Let us C, BPB Publications, 2nd Edition, 2001. 5. Godfried, Computer Programming in C,

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First Year B.C.A. 9

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THREE YEAR DEGREE BACHELOR OF COMPUTER APPLICATIONS FIRST YEAR DEGREE EXAMINATION

BCA-103: PROGRAMMING IN ‘C’ WITH DATASTRUCTURES w.e.f. the academic year 2011 - 2012.

MODEL QUESTION PAPER Time: 3hrs Max.Marks: 80

Answer Eight Questions by choosing at least Two Questions from each Section Each question carries 10 Marks ----------------------------------------------------------------------------------------------------------------

SECTION – A

UNIT – I

1. Explain the structure of C program?

2. What is data type? Write data types used in C language

3. What is an operator? Explain different types of operators

UNIT – II

4. Discuss about conditional statements?

5. Explain about different loop control structure

6. Write a C program to find whether given number is Armstrong or not

UNIT – III

7. What is a function? Explain how functions are defined and accessed?

8. What is a pointer? Explain relationship between arrays and pointers.

9. Write a C program to find factorial of a number using recursive function

SECTION – B

UNIT – IV

10. What is String? Explain built-in string functions in c?

11. Discuss about Unions with suitable examples?

12. Write C program for string palindrome.

UNIT – V

13. What is Data Structure? Explain classification of data structures

14. What is Stack? Explain stack operations with example?

15. What is a Tree? Discuss about Binary Search Tree? *****

First Year BCA 10

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THREE YEAR DEGREE BACHELOR OF COMPUTER APPLICATIONS FIRST YEAR SYALLABUS

BCA-104: OFFICE AUTOMATION AND INTERNET TECHNOLOGY w.e.f. The academic year 2011 - 2012.

UNIT–I: Fundamentals of Computers: Definition – functional units of Computers, Classification of Computers – Memory: type of memories (RAM, ROM, Cache) – Secondary Storage Devices (Magnetic tape, Floppy Disk, Hard Disk, and Compact Disk) – Input Devices – Output Devices Operating Systems: Definition – types of operating system – Features of Operating systems – Introduction to Windows, features Windows operating system, My Computer, Recycle Bin, Windows Explorer. UNII – II: MS-Word: Word Basics: Document – Creating a new document, Opening existing document – saving a document - Editing Operations on text – Headers and Footers – Template - text formatting – Mail Merge – Macro. Working with tables: Create Insert, Split, Merge, Preformatted styles in table concepts. MS-PowerPoint: Creating Presentation: Using Auto content wizard – Blank presentation – Design templates option – Slide Formatting – General Operations on Slides ( Creating, Deleting, Copying) – Insert the Images into presentation – Slide transitions. UNIT – III: MS-Excel: Basic of Worksheets – Editing Cells – Fill the values into rows and columns – Charts, Classification of charts with different data elements – Formatting of text and rows, columns. Formulas using on data – Library Functions (Math & Trig, Statistical, Logical, Text) – Sorting – Filtering - Pivot table UNIT – IV: MS-ACCESS: Fundamentals of DBMS – Creating simple Database and tables – Access table wizard, Properties, Data types, Adding and Deleting Fields, renaming the fields – Query : Definition – classification of Queries – Design and execute the queries. Forms: The Form Wizard, Saving forms, Executing forms, modifying the Forms. Reports: Create Reports – Run the reports – printing the reports – using wizards develop a classical mail merge UNIT – V: Internet – Object of Internet – E-mail, advantages & disadvantages Web basics : Webpage – Website – World wide Web – Hyperlink – Hypertext – URL – Web Browsers - Web Servers – Index page. Introduction to HTML – Features of HTML – HTML Tags – Head and Body Sections – Colors – Lists: Order list and Unorderlist – Nested list – Links –Working with Images – Image Links - Table – Spanning Multiple Rows/columns – Coloring Cells – Images in tables. Frames: Define Frames – Framesets – Nested Framesets.

Reference Books: 1. Comdex, Computer Course Kit (XP Edition) by VIKAS GUPTA. 2. MS-OFFICE 2000 for everyone by Sanjay Saxena, vikas publishing house 3. PC-Hardware for Windows made simple by R.K. Taxali, TMH 4. Fundamentals of Internet and World Wide Web by Raymond Green Law & Ellen Hepp - TMH 5. World wide Web Design with HTML - Xavier

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First Year B.C.A. 11

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THREE YEAR DEGREE BACHELOR OF COMPUTER APPLICATIONS FIRST YEAR DEGREE EXAMINATION

BCA-104: OFFICE AUTOMATION AND INTERNET TECHNOLOGY

w.e.f. The academic year 2011 - 2012. MODEL QUESTION PAPER

Time: 3Hrs Max Marks: 80

Answer Eight Questions by choosing at least Two Questions from each Section Each question carries 10 Marks

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SECTION – A UNIT – I

1. Explain the components of a computer system with a neat sketch. 2. Explain secondary storage devices 3. Discuss about features of Windows Operating System

UNIT – II 4. Explain different features available in Ms–Word 5. What is mail merge? Write the steps involved in mail merge 6. Write steps involved in creation of power point presentation

UNIT – III 7. Explain various features of MS-Excel. 8. Explain about formulae available in Ms-Excel with examples 9. How to create a chart in Ms-Excel? Explain?

SECTION – B

UNIT – IV 10. Write the steps involved to generate a report 11. What is a database? Explain how will you create a database in MS-Access. 12. What is a query? How various types of queries created in MS-Access.

UNIT – V 13. What is Internet? Write its advantages and its disadvantages 14. Write about the features of HTML with an example 15. Explain different tags used in creation of tables in HTML.

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First Year BCA 12

(14051) THREE YEAR DEGREE BACHELOR OF COMPUTER APPLICATIONS

FIRST YEAR SYALLABUS BCA –105: ACCOUNTING AND SYSTEMS APPROACH FOR MANAGEMENT

w.e.f the year 2011-2012 P.P.W, 6 Hours Max Marks = 80 +20

Objectives:

1. To marks the students acquire the conceptual knowledge of accounting and Management Accounting. 2. To equip the students with the knowledge of accounting process and preparation of final accounts

and about management techniques. 3. To develop the skills of recording financial transactions and preparation of reports using computers

and techniques used in modern business world.

Unit – I: Fundamentals of Management

Management: Meaning – Definition– Nature and scope of management– Characteristics of Management –Various functions of Management– Management and Administration– Principles of Management by Henry Fayol– The functions of different levels of Managements – Effective manager.

Unit – II: Introduction to accounting

Need for accounting definition and scope of accounting –book keeping and accounting branches of accounting – advantages and limitations – accounting process – journal – ledger.

Subsidiary books – purchases book – sales book – purchases returns book – sales returns book.

Unit – III: Different types of cash book and bank reconciliation statement

Cash book – simple cash book – two columnar cash book – Three columnar cash book – cash book with bank and discount columns – petty cash book – imprest system.

Bank reconciliation statement – need – reasons for difference between cash book balance and pass book balance. Favourable balance – overdraft balance.

Unit – IV: Trial balance and Final Accounts and Rectification of errors.

Trial balance – final accounts of a sole trader – capital and revenue expenditure – trading account –profit & loss account – balance sheet – adjustments.

Types of errors – rectification before and after final statements – Suspence account – effect of errors on profit.

Unit – V: Introduction to Cost Accounting – Preparation of Cost sheets and Tender:

Nature and scope of Cost Accounting and Management Accounting, Cost Accounting Vs Management Accounting Vs Financial Accounting, Advantages and limitations of Cost Accounting – Cost concepts – preparation of Cost sheets.

Preparation of Tender (or) quotations on the basis of units on the basis of percentages.

Prescribed book:

1. Financial Accountancy by S.P. Jain and K.L. Narang (Kalyani publishers) 2. Cost and Management Accounting S.P. Jain and K.L. Narang (Kalyani publishers) 3. Organization and Management by R.G. Agarwal, Tata MC Graw hill publishing Company

Reference books: 1. Principles and Practice of Accounting R.L. Gupta & V.K. Gupta (Sulthan Chand & Sons) 2. Cost and Management Accounting R.S.N. Pillai and V.Bagavathi (Sulthan Chand & Co.,)

3. Principles and Practice of Management by Nair, Banerjee and Agrawal Pragati Prakashan, Meerut

First Year B.C.A. 13

(P.T.O)

(14051) INSTRUCTIONS TO THE PAPER SETTER:

The paper setter is instructed to follow the under given instructions while setting the

question paper.

Unit – I : 2 Theory questions covering the basic concepts.

Unit – II : Journal 1 Problem

Subsidiary books 1 Problem

Unit – III : Cash book 1 Problem

Bank Reconciliation statement 1 Problem

Unit – IV : Final Accounts 1 Problem

Rectification of errors 1 Problem

Unit – V : Cost sheets 1 Problem

Tender 1 Problem

First Year BCA 14

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THREE YEAR DEGREE BACHELOR OF COMPUTER APPLICATIONS FIRST YEAR DEGREE EXAMINATION

BCA –105: ACCOUNTING AND SYSTEMS APPROACHE FOR MANAGEMENT MODEL QUESTION PAPER

(w.e.f. the academic year 2011-2012) TIME: 3 hrs MAX.MARKS: 80 NOTE : Answer any FIVE questions choosing atleast ONE from each section. 5X16 = 80

All questions carry equal marks.

Section – A Unit – I

1. Define Management and discuss its essential characteristics.

2. Discuss briefly the various functions of Management.

Unit – II 3. Journalise the following transactions 2008 Dec 1 Shankar started business with cash Rs.12,000, Buildings , Rs.28,000 Bank overdraft, Rs.3,000

2 Sold goods to Mukund, Rs.4,300. 4 Goods purchased from Devanand Rs,2,000 (trade discount at 2 per cent) for cash 8 Cash deposited into Bank, Rs.8,000 12 Cash received from Mukund, Rs.4,250 in full settlement of his account 15 Stock withdrawn for personal use, Rs.200. 20 Commission earned, Rs.600 22 Furniture purchased from Godrej & Co., Rs.1,600. 28 Paid by cheque Rs.1,000 to his Landlord Krishna towards rent

4. Prepare sales and sales returns books from the following transactions :

2009 March

1 Sold goods to Himachala, Rs.3,500 3 Sold goods to Girivardhan, Rs.1,500 ( Trade discount 2%) 5 Himachala returned goods Rs.150 8 Sold goods to Sasanka, Rs.1,800 12 Sold goods to Sasisekhar for cash, Rs.2,500. 15 Goods returned by Sasanka, Rs.200 18 Suvarna purchased goods from us, Rs.2,600. 22 Sold goods to Amrutha, Rs.1,350. 24 Sold goods to Divya, Rs.2,400. 28 Received goods from AMrutha, Rs.150. 30 Suvarna returned goods, Rs.200.

(P.T.O)

First Year B.C.A. 15

(14051) Unit – III

5. Enter the following transactions in Tricolumn cash book of Sri Balaji. December

1 Cash in hand Rs.22,000 and cash at bank Rs.42,000 4 Furniture purchased Rs.5,300 6 Goods sold for cash Rs.12,600 8 Goods purchased by cheque Rs.4,600 10 Personal drawing by cheque Rs.2,800 12 Cash deposited into Bank Rs.8,300 14 Cash received from Govind Rs.480 in full settlement of his account Rs.510 18 Cash with drawn from bank for office use Rs.1,800 20 Issued cheque Rs.1,100 to Arvind for settlement of his account Rs.1,125 26 Salaries paid by cheque RS.4,800

6. Prepare bank reconciliation statement as on 31st March, 2009, in the books of Sri Gurunath :

a. Bank Balance as per cash book Rs.10,800 b. Cheques deposited into the bank, Rs.2,200 not yet collected by the banker. c. Cheque of Rs.1,350 issued, but not paid by the bank. d. Dividend on shares of Rs.1,150; collected by the bank not recorded in cash book. e. Interest on bank balance entered only in pass book, Rs.120 f. Salary, Rs.1,000; Rent, Rs.800 and Bank charges, Rs.100 paid by the bank not recorded in cash book. g. Cheque issued to Kanna Rs.1,250, was entered by mistake twice on the debit side of the cash book h. A wrong debit of Rs.150 found in pass book only.

Section – B Unit – IV

7. Prepare Trading Account, Profit and Loss Account and Balance sheet of Smt. Vidyadhari, as on 31st March, 2009, by taking into account the adjustments, from the following Trail Balance :

Balance sheet of Smt. Vidyadhari as on 31st March, 2008 Debit Balances Rs. Credit Balance Rs.

Purchases 225000 Bills payable 2000 Opening stock 45000 Bad debt provision 200 Plant & machinery 75000 Creditors 15000 Trade expenses 10000 Sales account 420000 Carriage inward 1500 Returns 750 Carrige Outward 2500 Capital 75000 Rent 4500 Discount 350 Insurance 700 Debtors 60000 Printing & Stationery 600 General expense 15000 Advertisements 2800 Bills receivable 6000 Drawings 6000 Salaries 15000 Wages 20000 Furniture 7500 Cash in hand 3000 Cash at Bank 12500

512950 512950

First Year BCA 16

Adjustments : (14051)

(a) Closing stock, Rs.25,000. (b) Divide Rent to factory and office in the ratio of 2:1. (c) Outstanding wages Rs.2,000 and salaries Rs.1,500. (a) Create Rs.2,000 as bad debt. (b) Charge provision for bad debts at 2 per cent. (c) Charge depreciation on assets :

a. Plant and Machinery at 5 per cent and b. Furniture at 2 per cent

(d) Prepaid insurance, Rs.150 (e) Withdrawn stock of Rs.1,500 for personal use.

8. Pass necessary Journal entries to rectify the following errors i. Withdraw of stock for Rs.2,100 debited to trade expenses account.

ii. Cash received from Hari Rs.200 was debited to Giri account. iii. A goods returned by Mahesh Rs.150 was included in stock, but no record was made in the books. iv. Rs.300 paid for building repairs was debited to buildings account. v. Discount allowed Rs.100 was credited to discount received account.

vi. Insurance premium Rs.1,200 paid was debited to taxation account. vii. A sale of Rs.530 to Suji was entered in sales book as Rs.350.

viii. Amount due from Deepa Rs.260 was not included in Debtors schedule.

Unit – V 9. The following cost data was extracted from the books of M/s Baradwaj Industries for the month of

January, 2008 of a product ‘Bliss’ : Raw Materials Rs. Stock as on 1-1-2008 10,000 Stock as on 31-1-2008 5,000 Purchases 75,000 Direct labour 30,000 Factory overheads 11,250 Office & administrative overhead 13,750 Finished stock : As on 1-1-2008 – 250 units @ Rs.5.60 per unit

As on 31-1-2008 – 750 units Profit on sale : 25 percent Selling and distribution overheads :0.50 ps. Per unit sold. Units produced :12,500 units Prepare cost and profit statement, indicating per unit of product.

10. The cost details extracted from the books of Suji Co. Ltd., for the year ending 31st December 2009 was as follows: Rs.

Material consumed … 75,000 Administrative overheads … 42,000 Direct wages … 62,500 Selling overheads … 28,000 Factory overheads … 37,500 Distribution overheads … 17,500 Net profit … 52,500

The company received a work order in the month of Jan 2010. It requires Materials rs.1,000 and wages Rs.625. The other expenses are estimated as follows:

(a) Factory overhead will increase by 20 percent. (b) Distribution overhead will reduce by 10 percent. (c) Administration and selling overheads will increase by 12½ percent. (d) You are required to determine the selling price, so as to earn the same percentage of profit on sales of the previous year. (Calculate the factory head percentage on direct wages and other overheads percentage on factory cost).