Bharathiar University Bcom syllabus

Bharathiar University Bcom syllabus.

First Year MARKS (Bharathiar University First year Bcom syllabus)
1. Language I 100
2. Language II 100
3. Principles of Accountancy 100
4. Business Organisation and Office Management 100
5. Business Economics 100

Bharathiar University Bcom syllabus

Second Year
6. Financial Accounting 100
7. Principles of Marketing 100
8. Business Statistics 100
9. Commercial Law and Company Law 100
10. Cost and Management Accounting 100

Third Year
11. Corporate Accounting 100
12. Principles of Management 100
13. Business Communication 100
14. Auditing 100
15. Banking Law and Practice 100

To get all semester complete details of bcom syllabus and subjects visit bcom syllabus and subjects.

FIRST YEAR
B.Com Course-SYLLABUS
PRINCIPLES OF ACCOUNTANCY
Objectives: To make the students learn the Concepts and Conventions of
Accounting and Basic Accounting Framework

CONTENTS:
I Fundamentals of Book – Keeping – Accounting Concepts and Conventions –Journal – Ledger – Subsidiary Books – Trial Balance.

II Final Accounts of a Sole Trader with adjustments – Errors and Rectifications.

III Bills of Exchange- Accommodation Bills – Average Due Date – Account Current.

IV Accounting for Consignments and Joint Ventures
V Bank Reconciliation Statement – Receipts and Payments Account, Income and Expenditure Account and Balance Sheet – Accounts of Professionals. Bharathiar University Bcom syllabus.

Note : Distribution of marks between problems and theory shall be 80% and 20%.
Books for Reference: Bharathiar University First year Bcom syllabus.
1. N.Vinayakam, P.L.Maniam and K.L.Nagarajan – Principles of Accountancy –
S.Chand & Company Ltd.,
2. T.S.Grewal – Introduction to Accountancy- S.Chand & Company Ltd.,
3. R.L.Gupta, V.K.Gupta and M.C.Shukla – Financial Accounting – Sultan Chand & Sons
4. T.S.Grewal, S.C.Gupta and S.P.Jain – Advanced Accountancy- Sultan Chand & Sons
5. K.L.Narang and S.N.Maheswari – Advanced Accountancy-Kalyani Publishers
6. S.K.Maheswari and T.S.Reddy – Advanced Accountancy-Vikas Publishers
7. A.Murthy -Financial Accounting – Margham Publishers

FIRST YEAR
BUSINESS ORGANISATION AND OFFICE MANAGEMENT
Objectives: To make the students learn the nature and types of business organizations and Stock Market operations.

CONTENTS:
I Nature and Scope of Business – Forms of Business Organisation – Sole Trader, Partnership Firm, Joint Stock Company and Co-operative Society – Public Enterprises.

II Location of Business – Factors influencing location – Localization of industries-Size of Firms- Sources of Finance – Shares, Debentures, Public Deposits, Bank Credit and Trade Credit – Merits and Demerits.

III Office – Functions and Significance – Office Layout and Office Accommodation – Filing and Indexing

IV Office Machines and Equipments – Data Processing System – EDP –Uses and Limitations – Office Furniture.

V Stock Exchange – Functions – Procedure of Trading – Functions of SEBI –DEMAT of Shares- Trade Association – Chamber of Commerce.

Books for Reference: Bharathiar University Bcom syllabus.
1. Y.K.Bhushan – Business Organisation and Management – Sultan Chand & Sons
2. Shukla – Business Organisation and Management – S.Chand & Company Ltd.,
3. Saksena – Business Administration and Management – Sahitya Bhavan
4. Singh.B.P & Chopra – Business Organisation and Management – Dhanpat Rai &
Sons
5. R.K.Chopra – Office Management – Himalaya Publishing House

FIRST YEAR
BUSINESS ECONOMICS
Objective: To make the students learn the importance and application of economic analysis to business decision making..

CONTENTS:
I Economics – Definition – Economic Analysis – Micro and Macro Economics –Business Economics – Definition – Scope of Business Economics – Economic Concepts Applied in Business Economics – Role and Responsibilities of a Business Economist.

II Law of Demand – Determinants of Demand – Demand Distinctions – Indifference Curve Analysis – Consumer’s Equilibrium – Elasticity of Demand – Types -Measurement – Demand Forecasting – Methods of Demand Forecasting – Consumer Surplus – Measurement of Consumer Surplus.Bharathiar University  Bcom syllabus

III Cost Concepts – Cost-Output Relationship – Production Function – Isoquants – Law Of Variable Proportions – Returns to Scale – Producer’s Equilibrium.Bharathiar University Bcom syllabus.

IV Market Structure- Price and Output Determination under Perfect Competition – Monopoly – Discrimination Monopoly – Monopolistic Competition – Oligopoly: Cartels, Price Leadership and Price Rigidity.Bharathiar University  Bcom syllabus.

V Pricing policy – Objectives of Pricing Policy – Pricing Methods – Capital Budgeting – Importance – Evaluation Techniques – National Income – Definition – Concepts of National Income – Methods of Calculating National Income.

Books for Reference: Bharathiar University Bcom syllabus
1. Business Economics – KPM Sundharam and EN Sundharam
2. Fundamentals of Business Economics – D.M.Mithani and VSR.Murthy
3. Principles of Business Economics – PN. Reddy and HR.Appanniah
4. Business Economics – Sankaran

B.COM. – II Year
Financial Accounting
Objective : To expose the students to the accounting procedure of partnership firms and allied aspects of accounting.

Unit – I Depreciation – Methods of Depreciation: Straight Line Method – Written Down Value Method – Sinking Fund Method – Annuity Method –Insurance Policy Method.

Unit – II Royalties – Minimum Rent – Short Working – Recoupment – Strike Period (excluding Sub-lease)

Unit – III Single Entry System – Meaning – Features – Statement of Affairs Method and Conversion Method

Unit – IV Partnership Accounts – Admission of a Partner – Retirement of a Partner –Death of a Partner.

Unit – V Dissolution – Insolvency of a Partner – Garner Vs Murray – Piece Meal Distribution.

Note: – Distribution of Marks: Theory- 20% and Problems -80%

Books for Reference.Bharathiar University Second year Bcom syllabus.
1. Advanced Accountancy – S. P. Jain & K. L. Narang.
2. Advanced Accounting – M.C. Shukla.
3. Advanced Accounting – S.N. Maheshwari.
4. Advanced Accounting – M.A. Arulanandam and
K.S. Raman.
5. Advanced Accounting – R.L. Gupta and Rathaswamy.

B.COM. – II Year(Bharathiar University Second year Bcom syllabus)
Principles of Marketing
OBJECTIVE : To endow students with the knowledge of Marketing.
Unit – I
Market – Marketing – Definition – Object and Importance of Marketing – Evolution of Concept of Marketing – Recent Development in Marketing Concept – Marketing Functions – Approaches to the Study of Marketing – Market Segmentation- Basis –Criteria – Benefits.Bharathiar University Second year Bcom syllabus.

Unit – II
Product Policy- Product Planning and Development – Product Life Cycle – Product Mix-Distribution Channels- Types of Channels – Factors Affecting Choice of Distribution-.Branding – Features – Types – Functions. Packaging – Features – Types – Advantages –Brand Name and Trademark.Bharathiar University Second year Bcom syllabus.

Unit – III
Pricing – Definition – Objectives – Factors Affecting Price Determinations – Methods of Setting Prices – Cost – Demand and Competition.- Pricing Policies and Strategies.Bharathiar University Second year Bcom syllabus.

Unit – IV
Sales Promotion – Objectives and Importance of Sales Promotion – Personal Selling – Advertising – Meaning – Objectives – Functions and Importance – Kinds of Media –Direct Marketing – Multi-level Marketing.Bharathiar University Second year Bcom syllabus.

Unit – V
Retail Marketing – Methods – Problems – Retail Marketing in India – Marketing of Services – E–Marketing – Marketing Ethics – Consumerism – Meaning – Evolution –Types of Exploitation – Consumer Rights – Laws Protecting the Consumer Interest –Consumer Protection Acts – Consumer Courts.Bharathiar University Second year Bcom syllabus.

Books for Reference: -Bharathiar University Second year Bcom syllabus
1. R.S.N. Pillai & Bagavathi, “Modern Marketing Principles and Practices”, S. Chand & Co PV Ltd, New Delhi, 2004.
2. Dr.Rajan Nair, “Marketing”, Sultan Chand & Sons, New Delhi, 2004
3. Philip Kotler, “Principles of Marketing”, Prentice Hall of India, New Delhi, 2006.

B.COM. – II Year
Business Statistics
Objectives: To promote the skill of applying statistical techniques in business.
Unit – I
Meaning and Scope of Statistics – Characteristics and Limitations – Presentation of Data by Diagrammatic and Graphical Methods – Measures of Central Tendency – Mean, Median, Mode, Geometric Mean, Harmonic Mean.

Unit – II
Measures of Dispersion and Skewness – Range, Quartile Deviation and Standard Deviation – Pearson’s and Bowley’s Measures of Skewness.

Unit – III
Simple Correlation – Pearson’s coefficient of Correlation – Interpretation of Co-efficient of Correlation – Concept of Regression Analysis – Coefficient of Concurrent Deviation.

Unit – IV
Index Numbers (Price Index Only) – Method of Construction – Wholesale and Cost of Living Indices, Weighted Index Numbers – LASPEYRES’ Method, PAASCHE’S Method, FISHER’S Ideal Index. (Excluding Tests of Adequacy of Index Number Formulae).

Unit – V
Analysis of Time Series and Business Forecasting – Methods of Measuring Trend and Seasonal Changes (Including Problems) Methods of Sampling – Sampling and Non-Sampling Errors (Theoretical Aspects Only)
NOTE Distribution of Marks : Theory : 20 % Problems- 80%

Books for Reference.Bharathiar University Second year Bcom syllabus
1. Navanitham, P.A., “Business Mathematics and Statistics”, Jai Publishers, Trichy, 2004.
2. S.P. Gupta, “Statistical Methods”.
3. M. Sivathanu Pillai, “Economic and Business Statistics”.

B.COM. – II Year
Commercial Law and Company Law

Objective : To enlighten the Students Knowledge on Commercial and Company Laws.
Unit – I
Law – Meaning – Law of Contract – Definition – Classification of Contracts – Essential Elements of Valid Contract – Discharge of Contract – Remedies of Breach of Contract – Offer – and Acceptance – Legal Rules relating to Offer and Acceptance – Revocation of Offer and Acceptance.

Unit – II
Bailment and Pledge – Essentials of Bailment – Rights and Duties of Bailor and Bailee – Pledge – Essentials – Rights and Duties of Pawnor and Pawnee. Contract of Sale of Goods Act 1930 – Rules regarding Delivery of Goods – Rights and Duties of a Buyer and Seller

Unit – III
Company – Definition – Characteristics – Kinds – Privileges of Private Company – Formation of a Company- Memorandum of Association – Meaning – Purpose – Alteration of Memorandum – Doctrine of Ultravires – Articles of Association – Meaning – Forms – Contents – Alteration of Articles –Doctrine of Indoor management.

Unit – IV
Prospectus – Definition – Contents – Deemed Prospectus – Misstatement in Prospectus– Shares and Debentures – Meaning – Types – Director and Secretary – Qualification and Disqualification – Appointment – Removal –Remuneration – Powers, Duties and Liabilities.

Unit – V
Meetings – Requisites of Valid Meeting – Types of Meeting – Winding up – Meaning – Modes of Winding Up.

Books for Reference.Bharathiar University Second year Bcom syllabus.
1. N.D. Kapoor, “Business Law”, Sultan Chand & Sons, New Delhi 2005.
2. R.S.N. Pillai & Bagavathi, “Business Law” S.Chand, New Delhi 2005.
3. Bagrial A.K, “Company Law”, Vikas Publishing House, New Delhi
4. Gower L.C.B, “Principles of Modern Company Law”, Steven & Sons, London.
5. Ramaiya A, “Guide to the Companies Act”, Wadhwa & Co., Nagpur
6. Singh Avtar, “ Company Law”, Eastern Book Co., Lucknow

Cost and Management Accounting
Objectives : To expose the students to the concepts and the tools used in Cost and Management Accounting.
Unit – I
Cost and Management Accounting – Definition – Meaning – Objectives – Scope – Relationship with Financial Accounting – Limitations – Elements of Cost – Cost Sheet -Tender or Quotations

Unit – II
Materials – Levels of Inventory – EOQ – Methods of Valuing Material Issues –FIFO –LIFO – Labour – Systems of Wage Payment – Time Rate – Piece rate – Taylor, Merrick, Piece Rate System – Incentive Schemes – Halsey – Rowan – Overheads – Classification– Allocation, Apportionment & Absorption of Overheads – Methods of Absorption of
Factory Overheads.Bharathiar University Bcom syllabus.

Unit – III
Funds Flow Analysis – Cash Flow Analysis.

Unit – IV
Budgetary Control – Flexible Budget – Sales Budget – Cash Budget – Production Budget – Purchase Budget.- Working Capital – Sources of Working Capital – Estimates of Working Capital Requirements.

Unit – V
Marginal Costing – Break Even Analysis – Applications of Marginal Costing Techniques– Determination of Sales Mix – Key Factor – Make or Buy Decision (Simple Problems Only).

Distribution of Marks: Theory – 20% Problems-80%
BOOKS FOR REFERENCE(Bharathiar University Second year Bcom syllabus)
1. Cost Accounting – S.P. Jain & K.L.Narang,
2. Cost Accounting Principles and Practice – S. P. Iyyangar,
3. Cost Accounting – V.KSaxena & C.D.Vashist,
4. Cost Accounting – M.N.Arora,
5. Management Accounting and Financial Control – S. N. Maheshwari,
6. Management Accounting – R.K. Sharma Shashi K. Gupta,
7. Management Accounting – Sharma and Gupta

Corporate Accounting
Objectives : To enable the students to be aware on the Corporate Accounting in conformity with the provision of the Companies Act.
Unit – I Issue of shares : Par , Premium and Discount – Forfeiture – Reissue – Surrender of Shares
– Right Issue – Underwriting

Unit – II
Redemption of Preference Shares. – Debentures – Issue – Redemption : Sinking Fund Method.

Unit – III
Final Accounts of Companies .

Unit – IV
Valuation of Shares and Goodwill – Need – Methods of valuation of . Shares and Goodwill

Unit – V
Liquidation of Companies – Preparation of Statement of Affairs and Deficiency Account. NOTE Distribution of Marks : Theory – 20% Problems – 80%

Books of Reference
1. S.P. Jain & K.L. Narang, “Advanced Accounting”, Kalyani Publications, New Delhi.
2. Gupta R.L. & Radhaswamy M. ,”Corporate Accounts “, Theory Method and
Application-13th Revised Edition 2006, Sultan Chand & Co., New Delhi.
3. Dr. M.A. Arulanandam, Dr. K.S. Raman, “Advanced Accountancy, Part-I”, Himalaya Publications, New Delhi.2003.
4. Gupta R.L. & Radhaswamy M.,”Corporate Accounts “, Theory Method and
Application-13th Revised Edition 2006, Sultan Chand & Co., New Delhi.
5. Shukla M.C., Grewal T.S. & Gupta S.L., “Advanced Accountancy”, S. Chand & Co., New Delhi.
6. Reddy & Murthy, “Financial Accounting”, Margham Publicatuions, Chennai, 2004

B.COM. – III Year (Bharathiar University  Bcom syllabus)
Principles of Management
Objectives : To make the students to understand the conceptual frame work of business management.

UNIT-I
Nature and Scope of Management process – Management Science, Art – Development of Management – Scientific Management – Planning; The meaning and purpose of Planning – Steps in Planning – Types of Planning – Objectives and policies- Decision making: Process of Decision making – Types of Decisions – Problems involved in Decision making.Bharathiar University Third year Bcom syllabus.

UNIT II
Organization: Types of Organization – Organizational structure – Span of Control – Delegation: Delegation and Decentralization – Line and Staff relationship.

UNIT-III
Directing: Nature and Purpose of Directing – Controlling – Need for Controlling –Meaning and importance of Controls – Control process – Budgetary and Non-Budgetary Controls – Case studies. Bharathiar University Bcom syllabus.

UNIT-IV
Staffing: Sources of Recruitment – Maslow’s Theory of Motivation – Communication – Types and Channels of Communication. Bharathiar University Bcom syllabus.

UNIT-V
Leadership – Functions and Types – X, Y and Z Theories – Qualities of a good Leader – Decision making – Traditional and Modern Techniques and Steps involved. Bharathiar University Bcom syllabus.

Books for Reference:
1. Dinkar Pagare—-Principles of Management—-Sultan Chand & Sons
2. C.N.Sontakki—-Principles of Management—-Kalyani Publications
3. S.A.Sherlekar—-Priciples of Business Management—-Himalaya Publishing House
4. Gulshan and Lallan Prasad–Management -Principles and Practice–S.Chand & Co.,

B.COM. – III Year (Bharathiar University Third year Bcom syllabus)
Business Communication
Objectives : To develop the written and oral business communication skills. Bharathiar University Bcom syllabus.
Unit – 1
Business Communication : Meaning – Importance of Effective Business Communication- Modern Communication Methods – Business Letters : Need – Functions – Kinds – Essentials of Effective Business Letters – Layout.

Unit – 2
Trade Enquiries – Orders and their Execution – Credit and Status Enquiries – Complaints and Adjustments – Collection Letters – Sales Letters – Circular Letters.Bharathiar University  Bcom syllabus.

Unit – 3
Banking Correspondence – Insurance Correspondence – Agency Correspondence.

Unit – 4
Company Secretarial Correspondence (Includes Agenda, Minutes and Report Writing)

Unit – 5
Application Letters – Preparation of Resume – Interview: Meaning – Objectives and Techniques of various types of Interviews – Public Speech – Characteristics of a good Speech – Business Report Presentations.

REFERENCE BOOKS(Bharathiar University Third year Bcom syllabus)
1. Rajendra Pal Korahill, “Essentials of Business Communication”, Sultan Chand & Sons, New Delhi, 2006.
2. Ramesh, MS, & C. C Pattanshetti, “Business Communication”, R.Chand&Co, New Delhi, 2003.
3. Rodriquez M V, “Effective Business Communication Concept” Vikas Publishing Company ,2003.

B.COM. – III Year
Auditing
Objectives : To familiarize the students with the principles of auditing.
Unit – 1
Auditing– Origin – Definition – Objectives – Types – Advantages and Limitations – Qualities of an Auditor – Audit Programmes.

Unit – 2
Internal Control – Internal Check and Internal Audit –Audit Note Book – Working Papers. Vouching – Voucher – Vouching of Cash Book – Vouching of Trading Transactions – Vouching of Impersonal Ledger.Bharathiar University Bcom syllabus.

Unit – 3
Verification and Valuation of Assets and Liabilities – Auditor’s position regarding the valuation and verifications of Assets and Liabilities – Depreciation – Reserves and Provisions – Secret Reserves.

Unit – 4
Audit of Joint Stock Companies – Qualification – Dis-qualifications – Various modes of Appointment of Company Auditor – Rights and Duties – Liabilities of a Company Auditor – Share Capital and Share Transfer Audit – Audit Report – Contents and Types.Bharathiar University  Bcom syllabus.

Unit 5
Investigation – Objectives of Investigation – Audit of Computerised Accounts – Electronic Auditing – Investigation under the provisions of Companies Act.

Books for Reference (Bharathiar University Third year Bcom syllabus)
1. B.N. Tandon, “Practical Auditing” ,S Chand Company Ltd
2. F.R.M De Paula, “Auditing-the English language Society and Sir Isaac Pitman and Sons Ltd,London
3. Spicer and Pegler, “Auditing: Khatalia’s Auditing”
4. Kamal Gupta, “Auditing “ , Tata Mcgriall Publications

B.COM. – III Year

Banking Law and Practice (Bharathiar University Third year Bcom syllabus)
Objectives : : To enlighten the students’ knowledge on Banking Regulation Acts.
Unit – I
Definition of banker and customer – Relationships between banker and customer – special feature of RBI, Banking regulation Act 1949. RBI credit control Measure – Secrecy of customer Account.

Unit – II
Opening of account – special types of customer – types of deposit – Bank Pass book –collection of banker – banker lien. Bharathiar University  Bcom syllabus.

Unit – III
Cheque – features essentials of valid cheque – crossing – making and endorsement – payment of cheques statutory protection duties to paying banker and collective banker – refusal of payment cheques Duties holder & holder id due course.Bharathiar University Bcom syllabus.

Unit – IV
Loan and advances by commercial bank lending policies of commercial bank – Forms of securities – lien pledge hypothecation and advance against the documents of title to goods – mortgage.Bharathiar University Bcom syllabus.

Unit – V
Position of surety – Letter of credit – Bills and supply bill. Purchase and discounting bill Traveling cheque, credit card, Teller system.Bharathiar University Bcom syllabus.

Book for Reference
1. Sundharam and Varshney, Banking theory Law & Practice, Sultan Chand & Sons., New Delhi.
2. Banking Regulation Act, 1949.
3. Reserve Bank of India, Report on currency and Finance 2003-2004.
4. Basu : Theory and Practice of Development Banking
5. Reddy & Appanniah : Banking Theory and Practice
6. Natarajan & Gordon : Banking Theory and Practice

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