Bharathiar University Second year Bcom syllabus

Bharathiar University Second year Bcom syllabus:- Bharathiar University B.Com Syllabus 

First Year MARKS
1. Language I 100
2. Language II 100
3. Principles of Accountancy 100
4. Business Organisation and Office Management 100
5. Business Economics 100

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

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

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

To search more books visit