NCCF-2023-24

National Curriculum and Credit Framework (NCCF)

Syllabus
for
Major, Minor and Skill Enhancement Courses
of
Bachelor of Computer Application
w.e.f. Academic Session 2023-24

KaziNazrul University
Asansol, Paschim Bardhaman
West Bengal 713340
 Semester- I
MAJOR COURSE

Course Name: Introduction to Programming using C

Course Code: BCAMJ101
Course Type: Major
(Theoretical & Course Details:MJC-1 L-T-P: 3–0–4
Practical)
CA Marks ESE Marks
Full Marks:
Credit: 5 Practical Theoretical Practical Theoretical
100
30 15 20 35

Course Content:

Theory

UNIT I. Introduction to computers, Evolution, Generation of Computers, Computers

Hierarchy, Different components of computer (CPU, ALU, different types of memory etc.),
Number System – Binary, Hexa, Octal, BCD System, Introduction to operating environment.

UNIT II. Introduction to Programming, Program Concept, Characteristics of Programming,

Stages in Program Development, Algorithms, Notations, Flowcharts, Types of Programming
Methodologies, Introduction to C Programming - Basic Program Structure in C, Variables
and Assignments, Input and Output, Selection and Repetition Statements.

UNIT III.Top-Down Design, Predefined Functions, Programmer-defined Function, Local

Variable, Recursion - Developing Recursive Definition of Simple Problems and their
implementation.

UNIT IV.Introduction to Arrays, Declaration and Referring Arrays, Arrays in Memory,

Initializing Arrays.Arrays in Functions, Multi-Dimensional Arrays, Searching in Array.

UNIT V. Pointers - Simple use of Pointers (Declaring and Dereferencing Pointers to simple
variables), Pointers to Pointers, Call-By-Value and Call-By-Reference Parameters.

UNIT VI.Structures - Member Accessing, Pointers to Structures, Structures and Functions,

Arrays of Structures, Unions.

UNIT VII. Strings - Declaration and Initialization, Reading and Writing Strings, Arrays of
Strings, String and Function, Strings and Structure, Standard String Library Functions.

UNIT VIII. File Handling – File opening modes, use of files for data input and output.
merging and copy files.
Practical

UNIT I. Given the problem statement, students are required to formulate problem, develop
flowchart/algorithm, write code, execute and test it. Students should be given assignments on
following:

a) To learn elementary techniques involving arithmetic operators and mathematical

expressions, appropriate use of selection (if, switch, conditional operators) and control
structures.

b) Learn how to use functions and parameter passing in functions, writing recursive
programs.

UNIT II. Students should be given assignments on following:

a) Write Programs to learn the use of strings and string handling operations.

b) Problems which can effectively demonstrate use of Arrays. Structures and Union.

c) Write programs using pointers and functions.

d) Write programs to use files for data input and output.

Internal (CA) Evaluation: Practical Note Book (15 marks), Two experiments (10 marks) –
one from each unit, Viva-voce (5 marks)

ESE Evaluation: Two experiments (10 marks) – one from each unit, Viva-voce (10 marks)

References/ Suggested Readings:

1. Problem Solving and Program Design in C, J. R. Hanly and E. B. Koffman, Pearson.

2. C Programming, Karnighan&Ritchie, PHI
3. Programming through C, Richard Johnsonbaugh and Martin Kalin, Pearson Education
4. Programming in C, B.S. Gottfried, Sahaum Series.
5. Programming in ANSI C, E. Balaguruswami, TMH
 MINOR COURSE

Course Name: Financial Accounting

Course Code: BCAMN101
Course Type: Minor
Course Details:MNC-1 L-T-P: 4–1–0
(Theoretical)
CA Marks ESE Marks
Full Marks:
Credit: 5 Practical Theoretical Practical Theoretical
100
30 70

Course Content:

Theory

UNIT I: Basic idea of Book Keeping and Accounting: Definition, Nature, Importance,
Limitations, Difference between Book Keeping and Accounting. Accounting Principles:
Generally Accepted Accounting Principles (GAAP) - Important Accounting Concepts:
Proprietary, Entity, Fund, Money Measurement, Accounting Period, Going Concern, Duality,
Realization and Accrual; Important Accounting Conventions: Disclosure, Materiality,
Consistency, Comparability, Objectivity and Conservatism; Accounting Concept vs.
Accounting Convention, Matching Concept, Relation of Accounting Theory with Accounting
Practice.

UNIT II: Accounting Process: Journal: Definition, Features, Classification, Journal Entry;
ledger: Definition, Classification, Ledger posting; Difference between Journal and Ledger;

UNIT III: Trial Balance: Definition, Importance, Errors, and Preparation of trial balance.

UNIT IV: Cash Book: Definition, Features, Types of Cash Book and Preparation of cash
book under Single column method,Double column method,Triple column method and petty
Cash Book

UNIT V: Depreciation-Concepts-Features-Causes-Diferent Methods of Depreciation on

assets-Practical Problems on Straight line methods, Diminishing balance methods
depreciation and Sinking Fund method

UNIT VI: Bad Debt and Provision for bad debt- Concepts-Features-Diference between bad
debt and doubtful debt-accounting treatment of bad debt and doubtful debt

UNIT VII: Preparation of Financial Accounts of a profit-making trading Concern with

additional information

UNIT VIII: Sectional and Self Balancing Ledgers: Concept of Sectional Balancing,
preparation of control accounts. Self-Balancing Ledger: advantages; Recording process;
preparation of Adjustment accounts.
References/ Suggested Readings:

1. Accounting Theory, Hendriksen, E.S., Khosla Publishing House, Delhi.

2. Accounting Theory, Lal, J. Himalaya Publishing House, Mumbai.
3. Accounting Theory, Porwal, L.S., Tata McGraw - Hill Publishing Co. Ltd., New
Delhi.
4. Accounting Theory and Management Accounting, Sinha, G., Vidyoday Library Pvt.
Ltd.
5. Financial Accounting, Goyal, Bhushan Kumar and H.N. Tiwari, Taxmann.
6. Financial Accounting, Kumar, Alok, Singhal Publication.
7. Financial Accounting – Concepts and Applications, Lt Bhupinder, Cengage.
8. Financial Accounting: concept and Applications, Monga, J R, Mayur paper Backs,
New Delhi.
 SKILL ENHANCEMENT COURSE

Course Name: Office Automation Software Lab

Course Code: BCASE101

Course Type:SEC
Course Details:SEC-1 L-T-P: 0–0–6
( Practical)
CA Marks ESE Marks
Full Marks:
Credit: 3 Practical Theoretical Practical Theoretical
50
30 20

Course Content:

Practical

UNIT I. Windows Basics: Introduction of windows OS, navigating the Windows 10 user
interface, Creating accounts in Windows, Opening apps and programs, working with files,
using the Start button and Start menu, Accessing and using the Action Center, Working with
apps and programs on the taskbar, Customizing settings in Windows 10, including
backgrounds, screensavers, and more, Using the Settings app and the Control Panel.

UNIT II. MS Word and Google Docs: Overview, creating, saving, opening, importing,
exporting, and insertingfiles, formatting pages, paragraphs and sections, indents and outdents,
creating lists andnumbering. Headings, styles, fonts and font size, editing, positioning,
viewing texts,searching and replacing text, inserting page breaks, page numbers, bookmarks,
symbols, anddates. Using tabs and tables, header, footer, and printing,

UNIT III. MS Excel and Google Sheets: Worksheet overview, entering information,
worksheet creation, openingand saving workbook, formatting numbers and texts, protecting
cells, producing charts, andprinting operations. Application of Excel for obtaining statistical
parameters, Mean, Median,Mode, average, co-relation, Regression, Data capturing using
Google Forms.

UNITIV. MS PowerPoint or Google Slides: Slide creation with PowerPoint, Presenting

shows for corporate and commercial using PowerPoint.

UNIT V. Graphics and Image Editing Software: Overview of graphic design and image
editing applications (e.g., Adobe Photoshop, GIMP), Understanding basic image editing
techniques (e.g., cropping, resizing, retouching), Creating and manipulating graphics for
various purposes.

UNIT VI. Web Browsing and Internet Applications: Navigating web browsers and utilizing
essential features, Understanding internet protocols and security considerations, Exploring
common internet applications (e.g., email clients, cloud storage, online collaboration tools).
UNIT VII. File Compression and Archiving Software: Introduction to file compression
formats (e.g., ZIP, RAR), Compressing and decompressing files and folders, Managing
archived files and folders.

Internal (CA) Evaluation: Practical Note Book (15 marks), One experiment (10 marks),
Viva-voce (5 marks).

ESE Evaluation: One experiment (10 marks), Viva-voce (10 marks).

References/ Suggested Readings:

1. Introduction to Computers with MS-Office, Leon, TMH

2. Learn Microsoft Office 2019, Linda Foulkes, HP.
 Semester- II
MAJOR COURSE

Course Name: Data Structures and Algorithms

Course Code: BCAMJ201
Course Type: Major
(Theoretical & Course Details:MJC-2 L-T-P: 3–0–4
Practical)
CA Marks ESE Marks
Full Marks:
Credit: 5 Practical Theoretical Practical Theoretical
100
30 15 20 35

Course Content:

Theory

UNIT I. Basic concepts- Data, Data Structures, ADT, Algorithm Specification-Introduction,

Recursive algorithms, Data Abstraction, Performance analysis, Linear and Non Linear data
structures.

UNIT II. Singly Linked Lists - Operations, Concatenating, Circularly linked lists -
Operations for Circularly linked lists, Doubly Linked Lists - Operations. Polynomial and
sparse matrix representation using linked list.

UNIT III. Stack- Definition and Operations, Array and Linked Implementations,
Applications - Valid Expression Checking (Parenthesis matching), Reversal of string, Infix to
Postfix Conversion, Postfix Expression Evaluation, Recursion Implementation.

UNIT IV. Queue - Definition and Operations, Array and Linked Implementations,
Applications, Circular Queues - Insertion and Deletion Operations, Priority Queue-
Definition and Implementation, Dequeue (Double Ended Queue) - Introduction.

UNIT V. Searching Methods – Linear and Binary.

UNIT VI. Sorting Methods – Bubble, Insertion, Selection, Shell, Using Divide-Conquer
Approach (Quick and Merge sort), Comparison of Sorting Methods.

UNIT VII. Trees, Representation of Trees, Binary tree, Properties of Binary Trees, Binary
Tree Representations- Array and Linked Representations, Binary Tree Traversals, Threaded
Binary Trees, Binary Search tree - Creation, Insertion, Deletion and Search, AVL tree-
Definition, Examples, Insertion and Rotations, B tree, B+ tree, Heap- Definition, Min heap,
Max heap, Insertion and Deletion. Priority Queue using Heap.

UNIT VIII. Graphs, Graph ADT, Graph Representations, Graph Traversals and Searching,
Practical

Students are required to write and practically execute programs to solve problem using
various data structures. The teacher can suitably device problems which help students
experiment using the suitable data structures and operations. Some of the problems are
indicated below.

1. Write program that uses functions to perform the following:

a) Creation of list of elements where the size of the list, elements to be inserted and
deleted are dynamically given as input.
b) Implement the operations, insertion, deletion at a given position in the list and
search for an element in the list
c) To display the elements in forward / reverse order
2. Write recursive programs for Factorial, Fibonacci numbers, Towers of Hanoi etc.
3. Write a program to implement stack (using array and linked list). Write a program
that demonstrates the application of stack operations (Eg: infix expression to postfix
conversion, postfix evaluation).
4. Write programs to implement queue using array and linked list.
5. Write program that implements linear (using array and linked list) and binary search.
6. Write programs of a) Bubble sort b) Insertion Sort c) Selection Sort d) Quicksort etc.
7. Write a program to create a Binary Search Tree and insertion and deletion of node
from the tree. Write recursive and non-recursive routines to traverse a binary tree in
preorder, inorder and postorder.

Internal (CA) Evaluation: Practical Note Book (15 marks), Two experiments (10 marks),
Viva-voce (5 marks)

ESE Evaluation: Two experiments (10 marks), Viva-voce (10 marks)

References/ Suggested Readings:

1. Fundamentals of Data structures in C, 2nd Edition, E. Horowitz, S. Sahni and Susan

Anderson-Freed, Universities Press.
2. Data structures and Algorithm Analysis in C, 2nd edition, M. A. Weiss, Pearson.
3. Data structures,Lipschutz: Schaum’s outline series, Tata McGraw-Hill
4. Data Structure through C in Depth, S.K. Srivastava and DeepaliSrivastava, B.P.B
Publication.
 MINOR COURSE

Course Name: Cost Accounting

Course Code: BCAMN201
Course Type: Minor
Course Details:MNC-2 L-T-P: 4–1–0
(Theoretical)
CA Marks ESE Marks
Full Marks:
Credit: 5 Practical Theoretical Practical Theoretical
100
30 70

Course Content:

Theory

UNIT I. Introduction Meaning, scope, objectives and advantages of cost accounting; Cost
centre and Cost Unit, Difference between financial and cost accounting, Limitation of Cost
accounting, Classifications of cost.

UNIT II: Elements of cost and cost sheet.

UNIT III. Materials: Material/inventory control techniques. Accounting and control of

purchases, storage and issue of materials. Inventory systems, EOQ, Various levels of stocks,
Methods of pricing of materials issues — FIFO, LIFO, Simple Average method, Weighted
average method and base stock method.

UNIT IV: Labour: Accounting and Control of labour cost. Time-keeping and time-booking.
Concept of idle time, over time, labour turnover and fringe benefits. Methods of wage
payment, Time Rate, Piece Rate, and Incentive schemes- Halsey, Rowan, Requisites of Good
Wages Incentive Plan;

UNIT-V: Overheads: Classification, allocation, apportionment and absorption of overheads,

Under- and over- absorption; Causes and treatment of Under- and over- absorption, Machine
Hour Rate.

UNIT VI. Budgetary Control: Definition, features, importance, Classification Zero based
Budgeting and Responsibility Accounting, Preparation of Cash Budget and Flexible Budget.

UNIT VII. Marginal Costing-concept of marginal cost and marginal costing; Assumptions,
Cost-volume-profit analysis; Break-even analysis-using mathematical and graphical
approaches, Profit-volume ratio, angle of incidence, margin of safety.

UNIT VIII: Standard Costing: Standard Costing and Variance Analysis: Meaning of
standard cost and standard costing; advantages, limitations and applications; Variance
Analysis – Material Variances and Labour Variances.
References/ Suggested Readings:

1. Cost Accounting-principles and practice, Arora, M.N., Vikas Publishing House, New
Delhi.
2. Fundamentals of Cost Accounting, Jhamb, H. V., Ane Books Pvt Ltd, New Delhi.
3. Cost Accounting, Lal, Jawahar., and Srivastava, Seema, McGraw Hill Publishing Co.,
New Delhi.
4. Fundamentals of Cost Accounting, Singh, Surender, KitabMahal, Allahabad/New
Delhi.
5. Management and Cost Accounting, Drury, Colin,Thomson Learning.
6. Cost Accounting: A Managerial Emphasis, Horngren, Charles T., George Foster and
Srikant M. Dattar. Prentice Hall of India Ltd., New Delhi.
7. Cost Accounting: Principles and Methods, Jain, S.P., and Narang, K.L., Kalyani
Publishers, Jalandhar.
 SKILL ENHANCEMENT COURSE

Course Name: Web Designing with HTML, CSS

Course Code: BCASE201

Course Type: SEC
Course Details:SEC-2 L-T-P: 0–0–6
( Practical)
CA Marks ESE Marks
Full Marks:
Credit: 3 Practical Theoretical Practical Theoretical
50
30 20

Course Content:

Practical

Students are directed to do a minor project based on the contents of the course below
(UNIT I to UNIT X) for internal and ESE evaluation.
UNIT I. Introduction to Web Design: Understanding the role and importance of web design,
Exploring the components of a web page, Overview of web design principles and best
practices.
UNIT II. Introduction to HTM: Understanding the structure and syntax of HTML, Working
with HTML tags, attributes, and elements, Creating a basic web page using HTML.
UNIT III. HTML Document Structure: Defining the document type and character encoding,
Organizing content with headings, paragraphs, lists, and tables, Incorporating images, links,
and multimedia elements.
UNIT IV. HTML Forms and Input Validation: Creating forms for user input, Utilizing
different form elements (e.g., text fields, checkboxes, radio buttons), Implementing form
validation using HTML attributes.
UNIT V. Introduction to CSS: Understanding the purpose and benefits of CSS, Working with
CSS selectors, properties, and values, Applying CSS styles to HTML elements.
UNIT VI. Styling Text and Typography: Formatting text using CSS properties (e.g., font-
family, font-size, color), Applying text effects (e.g., bold, italic, underline), Customizing
typography using Google Fonts and other resources.
UNIT VII. Box Model and Layouts: Understanding the box model concept, Controlling
element dimensions, padding, margins, and borders, Creating different layout structures (e.g.,
fixed, fluid, responsive).
UNIT VIII. CSS Flexbox and Grid: Introduction to CSS Flexbox for flexible page layouts,
Utilizing CSS Grid for advanced grid-based layouts, Creating responsive designs with media
queries.
UNIT IX. Styling Links, Navigation, and Menus: Customizing link styles and states,
Creating navigation menus using HTML lists and CSS, Implementing dropdown menus and
responsive navigation patterns.
UNIT X. CSS Transitions and Animations: Creating smooth transitions between CSS states,
Adding animations to elements using key frames and CSS properties, Incorporating CSS
animation libraries and frameworks.

Internal (CA) Evaluation: Minor Project Report (15 marks), Demonstration of the minor
project (10 marks), Viva-voce (5 marks).

ESE Evaluation:Presentation of the minor project (10 marks), Viva-voce (10 marks).

References/ Suggested Readings:

1. HTML & CSS: design and build websites, John Duckett, John Wiley & Sons, Inc.
2. Beginning Responsive Web Design with HTML5 and CSS3, Jonathan Fielding,
Apress.