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Bharathiar University Third year Bcom syllabus

Bharathiar University Third year Bcom syllabus

Bharathiar University Third 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

Bharathiar University Third year Bcom syllabus

Bharathiar University Third 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

B.COM. – III Year (Bharathiar University Third year 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.

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

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.

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.
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 Third year 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.

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 Third year 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 Third year 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.

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.

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

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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