Bangalore University - T John College
BANGALORE UNIVERSITYREVISED SYLLABUS 2014 – 2015B.Com. (CBCS) DEGREE SEMESTER SCHEME(Revised Syllabus on 08.03.2017 BOS)DEPARTMENT OF COMMERCECentral College Campus, Bangalore – 560 001.1
BANGALOREUNIVERSITYDEPARTMENT OF COMMERCEREGULATIONS PERTAINING TO B.Com (CBCS) DEGREE SEMESTER SCHEME 2014 - 15I. OBJECTIVES :1. To cater to the manpower needs of companies in Accounting, Taxation, Auditing, Financialanalysis and Management.2. To develop business analysts for companies, capital markets and commodity markets.3. To prepare students to take up higher education to become business scientists, researchersconsultants and teachers, with core competencies.4. To develop human resources to act as think tank for Business Development related issues.5. To develop entrepreneurs.6. To develop business philosophers with a focus on social responsibility and ecologicalsustainability.7. To develop IT enabled global middle level managers for solving real life business problemsand addressing business development issues with a passion for quality competency andholistic approach.8. To develop ethical managers with interdisciplinary approach.9. To prepare students for professions in the field of Accountancy - Chartered Accountancy,Cost and Management Accountancy, Company Secretary, Professions in Capital andCommodity Markets, Professions in life and non life insurance and professions in Banks bypassing the respective examinations of the respective professional bodies.10. Also to develop the students for competitive examinations of UPSC, KPSC, BSRB, StaffSelection Commission, etc.II.ELIGIBILITY FOR ADMISSION :Candidates who have completed Two year Pre – University course of Karnataka State or itsequivalent with Business Studies and Accountancy as two major subjects of study in bothfirst and second year pre-university are eligible for admission into this course.III.DURATION OF THE COURSE:The course of study is four (04) years of Eight Semesters. A candidate shall complete his/herdegree within eight (08) academic years from the date of his/her admission to the firstsemester. However, students successfully complete Two (02) years of the course and leavethe course, will be awarded Diploma in Commerce. Students successfully completes Three(03) years of the course will be awarded Bachelors Degree in Commerce (B.Com.). An optionis provided to the students to continue the course to the Fourth year and those whosuccessfully complete the Fourth year will be awarded Bachelors Degree in Commerce (Hon.){B.Com, (Hon.)}.IV.MEDIUM OF INSTRUCTIONThe medium of instruction shall be English. However, a candidate will be permitted towrite the examination either in English or in Kannada.V.CLASS ROOM STRENGTH OF STUDENTSThere shall be Maximum of 60 students in each section.2
VI.ATTENDANCE:a. For the purpose of calculating attendance, each semester shall be taken as a Unit.b. A student shall be considered to have satisfied the requirement of attendance for thesemester, if he/she has attended not less than 75% in aggregate of the number of workingperiods in each of the subjects compulsorily.c. A student who fails to complete the course in the manner stated above shall not bepermitted to take the University examination.VII.COURSE MATRIX(i) Annexure – 1 for B.Com Course Matrix(ii) B.Com (Vocational) and BA (Restructured), the changes made in 2012-13 is retainedVIII.TEACHING AND EVALUATION:M.Com/MBA/MFA/MBS graduates with B.Com, B.B.M, BBA& BBS as basic degree from arecognized university are only eligible to teach and to evaluate the subjects (excepting languages,compulsory additional subjects and core Information Technology related subjects) mentioned inthis regulation. Languages and additional subjects shall be taught by the graduates as recognizedby the respective board of studies.VIII.SKILL DEVELOPMENT / RECORD MAINTENANCE AND SUBMISSION:a. Every college is required to establish a dedicated business lab for the purpose of conductingpractical/on line assignments to be written in the record.b. In every semester, the student should maintain a Record Book in which a minimum of 5exercises/programs per subject are to be recorded. This Record has to be submitted to theFaculty for evaluation at least 15 days before the end of each semester.IX.SCHEME OF EXAMINATION:a. There shall be a university examination at the end of each semester. The maximum marks forthe university examination in each paper shall be 70.b. Of the 30 marks of Internal Assessment, 20 marks shall be based on Two tests. Each test shallbe of at least 01 hour duration to be held during the semester. The average of two tests shallbe taken as the internal assessment marks. The remaining 10 marks of the InternalAssessment shall be based on Attendance and Skill Development Record of 05 marks each.c. The marks based on attendance shall be awarded as given below:75% to 80% 02 marks.81% to 85% 03 marks.86% to 90% 04 marks.91% to 100% 05 marks.d. Marks for skill development shall be awarded by the faculty concerned based on SkillDevelopment exercises provided in the syllabus of each paper. The student is required toprepare/workout the concerned exercises in a Record Book maintained by him/her and shallsubmit it the faculty concerned at least 15 days before the last date of the semester.X.APPEARANCE FOR THE EXAMINATION:a) A candidate shall apply for all the parts in each examination when he/she appears for the firsttime. A candidate shall be considered to have appeared for the examination only if he/she has3
submitted the prescribed application for the examination along with the required fees to theuniversity.b) A candidate who has passed any language under Part-I shall be eligible to claim exemptionfrom the study of the language if he/she has studied and passed the language at thecorresponding level.c) Further, candidates shall also be eligible to claim exemption from studying and passing inthose commerce subjects which he/she has studied and passed at the corresponding level,subject to the conditions stipulated by the university.d) A candidate who is permitted to seek admission to this degree course on transfer from anyother University shall have to study and pass the subjects which are prescribed by theUniversity. Such candidates shall not however, be eligible for the award of ranks.XI.MINIMUM FOR A PASS:Candidates who have obtained a minimum of 35% marks in university examination (i.e. 25 marks outof 70 marks of theory examination) and 40% in aggregate (i.e., total of university examination andinternal assessment marks) in each subject shall be eligible for a pass or exemption in that subject.XII.1.2.CLASSIFICATION OF SUCCESSFUL CANDIDATES:The results of the First to Sixth semester degree examination shall be declared and classifiedseparately as follows:a. First Class: Those who obtain 60% and above of the total marks of parts I, II and III.b. Second Class: Those who obtain 50% and above but less than 60% of total marks of partsI, II and III.c. Pass Class: Rest of the successful candidates who secure 40% and above but less than50% of marks in part I, II and III.Class shall be declared on the basis of the aggregate marks obtained by the candidates in thisdegree course (excluding languages (part I) and non-core subjects (Part III)) as a whole. However,only those candidates who have passes each semester university examination in the first attemptonly shall be eligible for award of ranks. The first ten ranks only shall be notified.XIII.MEDALS AND PRIZES:No candidates passing an external examination shall be eligible for any scholarship, fellowship,medal, prize or any other award.XIV.TERMS AND CONDITIONS:a) A candidate is allowed to carry all the previous un-cleared papers to the subsequentsemester/semesters.b) Such of those candidates who have failed/remained absent for one or more papers henceforthcalled as repeaters, shall appear for exam in such paper/s during the three immediatelysucceeding examinations. There shall be no repetition for internal assessment test.c) The candidate shall take the examination as per the syllabus and the scheme of examination inforce during the subsequent appearances.XV.PATTERN OF QUESTION PAPER:Each theory question paper shall carry 70 marks and the duration of examination is 3 hours. The4
Question paper shall ordinarily consist of three sections, to develop testing of conceptual skills,understanding skills, comprehension skills, articulation and application of skills. The question papersetter shall be asked to prepare TWO sets of papers with a maximum of 10% repetition. The QuestionPaper will be as per the following Model:SECTION-A1. a,b,c,d,e,f,g,(Conceptual questions)Answer any FiveSECTION -B:2,3,4,5,6.SECTION-C:7,8,9,10,11.(Analytical questions)Answer any Three(Essay type questions)Answer any THREETotalXVI.(05 X 02 10 Marks)(03 X 06 18 Marks)(03 X 14 42 Marks)70 MarksPROVISION FOR IMPROVEMENT OF RESULTS:The candidate shall be permitted to improve the results of the whole examination or of any Semesteror a subject within the prescribed time by the university after the publication of the results. Thisprovision shall be exercised only once during the course and the provision once exercised shall not berevoked. The application for improvement of results shall be submitted to the Registrar (Evaluation)along with the prescribed fee.XVII. REMOVAL OF DIFFICULTY AT THE COMMENCEMENT OF THESEREGULATIONS:If any difficulty arises while giving effect to the provision of these Regulations, the Vice Chancellormay in extraordinary circumstances, pass such orders as he may deem fit.5
ANNEXURE – 1BANGALORE UNIVERSITYB.COM (CBCS) SEMESTER SCHEME -- 2014 – 15COURSE MATRIXI 14320801002Language – II : English1.24320801002Financial Accounting1.34330701002Indian Financial 01002501SubjectsPaperLanguage - I:Kannada/Sanskrit/Urdu/Tamil/Part 1Telugu/Malayalam/AdditionalLanguages English / Marathi/ HindiPart 2OptionalMarketing and ServicesManagementA. Corporate AdministrationORB. Methods and Techniques forBusiness Decisions.(Students can choose any one)Foundation Course*MarksCreditsExam TotalPart 3CC & EC*50Total Credits15II 14320801002Language – II : English2.24320801002Advanced Financial Accounting2.34330701002Retail Management2.44330701002Banking Law and Operations2.54330701002Quantitative Analysis for BusinessDecisions – I2.643307010023320801002501SubjectsPaperLanguage - I:Kannada/Sanskrit/Urdu/Tamil/Part 1Telugu/Malayalam/AdditionalLanguages English / Marathi/ HindiPart 2OptionalFoundation Course*MarksCreditsExam TotalPart 3CC & EC*50Total Credits156
III SEMESTERSubjectsLanguage: IKannada/Sanskrit/Urdu/Tamil/Part 1Telugu/Malayalam/AdditionalLanguage English / Marathi/ HindiPart s)IAMarksCreditsExam Total3.14330701002Language – II:English3.23330701002Corporate Accounting3.34330701002Financial Management3.44330701002Business 01002501Quantitative Analysis for BusinessDecisions –IIPublic Relations and CorporateCommunicationFoundation Course*Part 3CC & EC*50Total Credits17IV 143307010024.23330701002Advanced Corporate Accounting4.34330701002Cost Accounting4.44330701002E-Business and Accounting4.54330701002Stock and Commodity Markets4.64330701002Principles of Event ge - itionalPart 1Language English / Marathi/ HindiLanguage – II:EnglishPart 2OptionalPaperFoundation Course*MarksCreditsExam TotalPart 3CC & EC*50Total Credits177
V Exam(hrs)IAMarksCreditsExam TotalEntrepreneurship Development5.14330701003International Financial 0701003Elective – I5.54330701003Elective – II5.643307010033330701002Income Tax – IPart 2OptionalCosting MethodsPart 3SDCTotal Credits20VI Exam(hrs)IAMarksCreditsExam TotalBusiness Regulations6.14330701003Principles and Practice of ctive – I6.54330701003Elective – II6.643307010033330701002Income Tax – IIPart 2Optional Management AccountingPart 3SDCTotal Credits20ELECTIVE GROUPS1. ACCOUNTING & TAXATION GROUPSemesterNo.VVIPaper No.Title of the PaperAC. 5.5AC.5.6AC.6.5AC.6.6Advanced AccountingGoods and Services TaxBusiness TaxationCost Management2. FINANCE 6Title of the PaperInternational Financial ManagementGoods and Services TaxPerformance ManagementInternational Auditing & Assurance8
3. INFORMATION & TECHNOLOGY GROUPSemesterNo.VVIPaperNo.I.T 5.5I.T 5.6I.T 6.5I.T 6.6Title of the PaperAccounting Information SystemsEnterprise Resource PlanningInformation Technology and AuditBanking Technology and Management4. BANKING & INSURANCE GROUPSemesterNo.VVIPaper No.Title of the PaperBI 5.5BI 5.6BI 6.5BI 6.6International Banking & Forex ManagementLife & General InsuranceRisk ManagementMarketing of Insurance Products1. Foundation, Skill Development or Interdisciplinary Courses (Foundation Course*)(Common for all programmes): Constitution of Indian and Human Rights Environment and Public Health Computer Applications and Information Technology Business Entrepreneurship and Management Philosophy, Psychology and Life Skills Personality Development and Leadership / Integrating Mind, Body and Heart Indian History, Culture and Diversity Research Methodology Education and Literacy / Science and Life Human Resource Development .Management One of the Foreign Languages such as German, French etc. Any other Course prescribed by the University from time to time Commodity & Stock Market Mathematics in finance.2. Co-and Extra – Curricular Activities (CC& EC*)A student shall opt for any one of the following activities in the first four semesters offered in thecollege N.S.S / N.C.C./Rotary Activities / Rovers and Rangers Sports and Games / Activities related to Yoga A Small project work concerning the achievements of Indian in different fields Evolution of study groups/seminar circles on Indian thoughts and ideas Interaction with local communities in their neighborhood and learn about and from them Exploring different aspects of Indian civilizations Other activities such as Cultural Activities as prescribed by the University.Evaluation of Co-and Extra Curricular Activities is as per the procedure evolved by the Universityfrom time to time.9
1.3– FINANCIAL ACCOUNTINGOBJECTIVE:The objective of this subject is to acquaint students with the accounting concepts, tools and techniquesinfluencing Business Organizations.Unit 1: INTRODUCTION TO FINANCIAL ACCOUNTING08 HrsIntroduction – Meaning and Definition – Objectives of Accounting – Functions of Accounting –Users of Accounting Information – Limitations of Accounting – Accounting Principles – AccountingConcepts and Accounting Conventions- Accounting Standards: List of Indian Accounting Standards.Unit 2: CONVERSION OF SINGLE ENTRY INTO DOUBLE ENTRY SYSTEM12 HrsSingle entry system- Meaning – Features – Merits – Demerits – Types. Conversion into Double Entrysystem – Need for Conversion – Preparation of Statement of Affairs – Cashbook – MemorandumTrading Account – Total Debtors Account – Total Creditors Account – Bills Receivable Account –Bills Payable Account – Trading and Profit & Loss Account and Balance Sheet.Unit 3: HIRE PURCHASE SYSTEM12 HrsMeaning of Hire Purchase and Installment Purchase System- difference between Hire Purchase andInstallment Purchase – Important Definitions – Hire Purchase Agreement – Hire Purchase Price –Cash Price – Hire Purchase Charges – Net Hire Purchase Price – Net Cash Price – Calculation ofInterest – Calculation of Cash Price – Journal Entries and Ledger Accounts in the books of HirePurchaser and Hire Vendor (Asset Accrual Method only).Unit 4: ROYALTY ACCOUNTS12 HrsMeaning and definition – Technical Terms – Royalty – Landlord – Tenant – Minimum Rent – ShortWorkings – Recoupment of Short Working under (Fixed Period) restrictive and non-restrictive(Floating Period) Recoupment within the Life of the Lease – Treatment of Strike and Stoppage ofwork – Accounting Treatment in the books of Lessee and lessor – journal entries and LedgerAccounts including minimum rent account.Unit 5: CONVERSION OF PARTNERSHIP FIRM INTO A LIMITED COMPANY12 HrsMeaning – Need for conversion - Purchase Consideration – Mode of Discharge of PurchaseConsideration – Methods of calculation of Purchase Consideration – Net Payment Method – NetAssets Method –Journal Entries and Ledger Accounts in the books of Vendor – Treatment of items:Dissolution Expenses, Unrecorded Assets and Liabilities, Assets and Liabilities not taken over by thePurchasing Company, Contingent liabilities, Incorporation entries and preparation of balance sheet ofthe purchasing company under vertical format.SKILL DEVELOPMENT List out various accounting concepts and conventions ( GAAP)List out Various Accounting StandardsCollection & recording of Royalty agreement with regard to any suitable situation.Collection and recording of Hire Purchase Agreement.Ascertainment of Cash Price and Interestwith imaginary figures under Hire Purchase System.BOOKS FOR REFERENCE1.2.3.4.5.6.7.8.9.10.Arulanandam & Raman – Financial Accounting – I, HPHJawaharlal & Seema Srivastava :Financial Accounting, HPHDr. S.N. Maheswari: Financial Accounting, Vikas PublicationsS P Jain and K. L. Narang: Financial Accounting- I, Kalyani PublishersS. Jayapandian: Financial Accounting from Zero.Radhaswamy and R.L. Gupta: Advanced Accounting , Sultan ChandGuruprasad Murthy: Financial Accounting, HPHSoundarrajan & K. Venkataramana, Financial Accounting, SHBP.Dr. Venkataraman & others ( 7 lecturers): Financial Accounting, VBHDr. Alice Mani: Financial Accounting, SBH.10
1.4 INDIAN FINANCIAL SYSTEMOBJECTIVEThe objective of this subject is to familiarize the students with regard to structure, organization andworking of financial system in India.Unit 1: FINANCIAL SYSTEM12 HrsIntroduction – Meaning – Classification of Financial System. Financial Markets – Functions andSignificance of Primary Market, Secondary Market, Capital Market, & Money Market.Unit 2: FINANCIAL INSTITUTIONS14 HrsTypes of Banking and Non-Banking Financial Institutions. Constitution, objectives & functions ofIDBI, SFCs, SIDCs, LIC, EXIM Bank. Mutual Funds – features and types.Unit 3: COMMERCIAL BANKS10 HrsIntroduction – Role of Commercial Banks – Functions of Commercial Banks – Primary Functions andSecondary Functions – Investment Policy of Commercial Banks. Narasimaham committee report onbanking sector reforms.Unit 4: REGULATORY INSTITUTIONS10 HrsReserve Bank of India (RBI) – Organization – Objectives – Role and Functions. The SecuritiesExchange Board of India (SEBI) – Organization and Objectives.Unit 5: FINANCIAL SERVICES10 HrsMeaning& Definition – Features – Importance. Types of Financial Services – factoring, leasing,venture capital, Consumer finance - housing & vehicle finance.SKILL DEVELOPMENT Draft a chart showing the financial services in the Indian Financial System. List the Instruments traded in the Financial Markets. Draft the application forms for opening a Fixed, Current and Savings Bank Accounts. Collection and recording for Foreign Exchange rates of different currencies Vis-à-vis Rupee. Specimen of Debit and Credit cards. Specimen of Cheque with MICR technology.BOOKS FOR REFERENCE1. Vasantha Desai: The Indian Financial System, HPH2. G. Ramesh Babu; Indian Financial System. HPH3. Dr. Bharatish Rao, B.R. Bharghavi – Indian Financial System, VBH4. Meir Kohn: Financial Institutions and Markets, Tata McGraw Hill5. Dr. Alice Mani: Indian Financial System,
Candidates who have completed Two year Pre – University course of Karnataka State or its equivalent with Business Studies and Accountancy as two major subjects of study in both first and second year pre-university are eligible for admission into this course. III. DURATION OF THE COURSE: The course of study is four (04) years of Eight Semesters.
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