Bharathiar University First year 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 First year 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

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.

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 First year 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 First year Bcom syllabus

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

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 First year Bcom syllabus.Bharathiar University First year Bcom syllabus.
1. Advanced Accountancy – S. P. Jain & K. L. Narang.Bharathiar University First year Bcom syllabus.
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.