Syllabus B.Com (Hon) Bangalore University| Second Semester

https://sugarybloom.blogspot.com/ 

First semester English Chapter 1 The Last Leaf

First semester English Chapter 3 Daughter

First semester English Chapter 4 A conversation with a reader

First semester English Chapter 5 My Teacher

click here ICHR solved previous question paper part 1

Click here ICHR solved previous question paper part 2

B.COM (HONOURS)

SECOND SEMESTER SYLLABUS

for bcom regular syllabus click here, and BBA syllabus click here

2.3 CORPORATE ACCOUNTING 

Unit 1: UNDERWRITING OF SHARES 

 Meaning – Underwriting Commission – Underwriter – functions - Advantages of Underwriting, Types of Underwriting – Marked and Unmarked Applications – Problems (Excluding Journal entries)

 Unit 2: PROFIT PRIORTOIN CORPORATION 

 a) Meaning – calculation of sales ratio – time ratio – weighted ratio – treatment of capital and revenue expenditure b) Ascertainment of pre-incorporation and post-incorporation profits by preparing Profit and Loss Account and Balance Sheet. 

Unit 3: VALUATION OF GOODWILL AND  SHARES 

 a) Meaning – Circumstances of Valuation of Goodwill – Factors influencing the value of Goodwill b) Methods of Valuation of Goodwill: Average Profit Method, Super Profit Method, and Capitalisation of average Profit Method, Capitalisation of Super Profit Method, and Annuity Method – Problems. Valuation of shares- Meaning – Need for Valuation – Factors Affecting Valuation Methods of Valuation: Intrinsic Value Method, Yield Method, Earning Capacity Method, Fair Value of shares. Rights Issue and Valuation of Rights Issue -Problems

 Unit 4: REDEMPTION OF DEBENTURES 

 Meaning of Debentures, Distinction between Shares and Debentures, Types of Debentures, Issue of Debentures,Over Subscription, Issue of Debentures for ,Consideration other than Cash, Issue of Debentures as a Collateral Security, Terms of Issue of Debentures, Interest on Debentures, Writing off Discount/Loss on Issue of Debentures, Redemption of Debentures, Redemption by Payment in Lump Sum, Redemption by Purchase in Open Market, Redemption by Conversion, Sinking Fund Method 

Unit 5: COMPANY FINAL ACCOUNTS 

 a) Statutory Provisions regarding preparation of Company Final Accounts –Treatment of Special Items – Tax deducted at source – Advance payment of Tax – Provision for Tax – Depreciation – Interest on debentures–Dividends–Rules regarding payment of dividends–Transfer to Reserves b) Preparation of Profit and Loss Account and Balance Sheet in vertical form (As per INDAS) 

SKILL DEVELOPMENT

 1. Collect and fill the share application form of a limited Company. 

2. Collect Prospectus of a company and identify its salient features. 

3. Collect annual report of a Company and List out its assets and Liabilities.

 4. Collection of latest final accounts of a company and find out the intrinsic value of shares 

5. Collect the annual reports of company and calculate the value of goodwill under different methods 

BOOKS FOR REFERENCE 

1. Arulanandam & Raman ; Corporate Accounting–II

 2. Anil Kumar – Financial Accounting,HPH 

3. Dr. S.N. Maheswari, Financial Accounting. 

4. Soundarajan. A & K. Venkataramana, Corporate Accounting,VBH. 

5. S. P. Jain and K. L. Narang – Corporate Accounting 

6. S. Bhat- Corporate Accounting.

 7. S P Iyengar, Advanced Accountancy, Sultan Chand 

8. R L Gupta, Advanced Accountancy. 

9. Shukla and Grewal – Financial Accounting

2.4 QUANTITATIVE TECHNIQUES FOR BUSINESS OBJECTIVE 

UNIT 1: STATISTICAL DESCRIPTION OF DATA 

Introduction – Definition of Statistics –- Functions – Scope – Limitations – Statistical Representation of Data -Diagrammatic representation of data - Bar diagram- subdivided bar diagram- percentage bar diagram and pie diagram (simple problems)- Frequency distribution, Graphical representation of Frequency Distribution – Graphical presentation-Histogram- Frequency polygon- ogives (simple problems). 

UNIT 2: MEASURES OF CENTRAL TENDENCY & DISPERSION 

Introduction – Measures of Central Tendency- Arithmetic Mean– Median – Mode (both grouped and ungrouped data including open- end class (Direct Methods only and problems on missing frequency) – Weighted Arithmetic Mean & Combined Mean -Empirical relationship between mean, median and mode. Dispersion - Range - Quartile deviation - Mean deviation about mean - Standard deviation and their Coefficients. (Direct method only) 

UNIT 3: CORRELATION AND REGRESSION 

Correlation- Types of Correlation- Karl Pearson’s coefficient of correlation, Spearman’s rank correlation coefficient- Problems Regression - Regression lines -Regression coefficients - The two regression equations – Correlation coefficient through regression coefficient- Problems. 

UNIT 4: INDEX NUMBERS AND TIME SERIES 

Index Numbers- Uses of Index Numbers, Problems involved in construction of Index Numbers, Methods of construction of Index Numbers. Simple Aggregative Method – Simple Average of Price Relative Method – Weighted index method – Fisher’s Ideal method (Excluding TRT & FRT) Consumer Price Index – Problems Time Series - Introduction- Components of Time series -Analysis of time series by moving averages and Least Squares method (Linear) 

UNIT 5:PROBABILITY 

Probability: Importance of Probability- Addition & Multiplication theorem of probability. (Simple Problems) 

SKILL DEVELOPMENT 

1. Present Data in a tabular form no students studying in different course in your college for a particular period 

2. Analysis of data by computing standard deviation and coefficient of variation. 

3. Presentation of data in graphs and diagrams. 

4 Collect the age statistics of 10 married couples and compute correlation coefficient and regression equations. 

5 Analyse a particular company monthly share price movement traded in BSE & NSE by using moving average

 

SUGGESTED BOOKS : 

1. Bhat B R, Srivenkataramana and K S MadhavaRao, Statistics for Beginners Vol 1 – New Age (P) Ltd,. 

2. Beri, G. C.. Business Statistics . New Delhi: Tata McGraw Hill Educations PvtLtd. 

3. Chikodi& Pradad – Quantitative Method for Business -II 

4. Gupta, S. P. Statistical Methods. New Delhi: Sultan &Chand 

5. Sharma, J. K. Business Statistics . New Delhi: Pearson Publishers.

 6. Vohra, N.D. Quantitative Techniques in Management. Tata McGraw Hill Publishing Company

  

2.5 BANKING REGULATION AND INNOVATIONS 

 

UNIT 1: BANKER AND CUSTOMER RELATIONSHIP 

 Introduction – Meaning of Bank – Banker - Meaning of Customer - general & Special Relationships. 

UNIT 2:BANKING OPERATIONS 

 Collecting Banker:Meaning – Duties & Responsibilities of Collecting Banker – Holder for Value –Holder in Due Course - Statutory Protection to Collecting Banker. Paying Banker: Meaning, Precautions, Statutory Protection to the Paying Banker, Cheques Crossing of Cheques, Dishonour of Cheques,Grounds of Dishonour ,Consequences of wrongful dishonour of Cheques, Endorsement, different types of endorsements. 

UNIT 3: CUSTOMERS AND ACCOUNT HOLDERS 

 Procedure and Practice in opening and operating accounts of different customers including Minors - Meaning & Operations of Joint Account Holders, Partnership Firms, Joint Stock companies, Executors and Trustees, Clubs and Associations and Joint Hindu Undivided Family

 UNIT 4: PRINCIPLES OF BANK LENDING 

 Kinds of lending facilities such as Loans, Cash Credit, Overdraft, Bills Discounting, Letters of Credit – NPA: Meaning, circumstances & impact –regulations of priority lending for commercial banks. 

UNIT 5:BANKING INNOVATIONS

 New technology in Banking – E-services – Debit and Credit cards, Internet Banking,ATM, Electronic Fund Transfer, MICR, RTGS, NEFT, DEMAT 

 SKILL DEVELOPMENT

 1. Collect and paste pay in slip for SB A/c and Current a/c. 

2. Draw a specimen of a crossed Cheque. 

3. List out different types of customers 

4. Draw different types of endorsement ofCheques 

5. List out loans provided by a commercial bank in your locality 

BOOKS FOR REFERENCE 

1. Gordon & Natarajan: Banking Theory Law and Practice,HPH 

2. S. P Srivastava ; Banking Theory & Practice, AnmolPublications 

3. M. Prakhas, Bhargabhi R: Banking law & Operation, Vision BookHouse. 

4. Tannan M.L: Banking Law and Practice in India, Indian Law House 

5. Sheldon H.P: Practice and Law of Banking. 

6. K. Venkataramana, Banking Operations,SHBP.

 7. Kothari N. M: Law and Practice ofBanking. 

8. Neelam C Gulati: Principles of Banking Management. 

9. Maheshwari. S.N.: Banking Law and Practice, Vikas Publication 

2.6 ELEMENTS OF COST ACCOUNTING 

UNIT 1: INTRODUCTION TO COST ACCOUNTING 

 Introduction – Meaning& Definition of Cost, Costing and Cost Accounting – Objectives of Costing - Comparison between Financial Accounting and Cost Accounting –Designing and Installing a Cost Accounting System – Cost Concepts - Classification of Costs – Cost Unit – Cost Center – Elements of Cost – Preparation of Cost Sheet – Tenders and Quotations. 

UNIT 2: MATERIAL COST CONTROL 

Meaning – Types: Direct Material, Indirect Material. Material Control – Purchasing Procedure – Store Keeping – Techniques of Inventory Control –Levels settings– EOQ – ABC Analysis – VED Analysis – Just In-Time – Perpetual Inventory System – Documents used in Material Accounting - Methods of Pricing Material Issues: FIFO, LIFO, Weighted Average Price Method and Simple Average Price Method - Problems. 

UNIT 3: LABOUR COST CONTROL 

Meaning – Types: Direct Labor, Indirect Labor - Timekeeping – Time booking – Idle Time – Overtime – Labor Turn Over. Methods of Labor Remuneration: Time Rate System, Piece Rate System, Incentive Systems (Halsey plan, Rowan Plan & Taylor’s differential Piece Rate System) – Problems 

UNIT 4: OVERHEAD COST CONTROL 

Meaning and Definition – Classification of Overheads – Procedure for Accounting and Control of Overheads – Allocation of Overheads – Apportionment of Overheads – Primary Overhead Distribution Summary – Secondary Overhead Distribution Summary – Repeated Distribution Method and Simultaneous Equations Method – Absorption of Factory Overheads – Methods of Absorption (Theory Only) – Machine Hour Rate – Problems on Machine Hour Rate. 

UNIT 5: RECONCILIATION OF COST AND FINANCIAL ACCOUNTS 

 Need for Reconciliation – Reasons for differences in Profit or Loss shown by Cost Accounts and Profit or Loss shown by Financial Accounts – Preparation of Reconciliation Statement and Memorandum Reconciliation Account. 

SKILL DEVELOPMENT 

1. Identification of elements of cost in services sector by visiting any service sector 

2. Cost estimation for the making of a proposed product

 3. Draft the specimen of any two documents used in material account. 

4. Collection and Classification of overheads in an organization on the basis of functions 

5. Prepare a reconciliation statement with imaginary figures 

BOOKS FOR REFERENCE

 1. J. Made Gowda – Cost and Management Accounting,HPH 

2. M.V. Skukla – Cost and Management Accounting 

3. N.K. Prasad: Cost Accounting, Books Syndicate Pvt.Ltd.

 4. Nigam & Sharma: Cost Accounting,HPH 

5. Khanna Pandey & Ahuja – Practical Costing, S Chand 

6. Soundarajan A & K. Venkataramana, Cost Accounting,SHBP

2.7 MACRO AGGREGATES OF BUSINESS

 OBJECTIVE To make the students familiar with concepts of micro and macro aggregates of the economy and to make them understand the impact of these aggregates on the decision making process of the business. 

UNIT 1: INTRODUCTION TO DEMAND ANALYSIS 

Definition, Nature and Scope of Managerial Economics. Demand Analysis: Demand Determinants, Law of Demand and its exceptions. Elasticity of Demand: Definition, Types, Measurement and Significance of Elasticity of Demand. Demand Forecasting, Factors governing demand forecasting, methods of demand forecasting. 

UNIT 2: PRODUCTION &COST ANALYSIS 

Production Function - Isoquants and Iscosts, MRTS, Least Cost Combination of Inputs, Cobb Douglas Production function, Laws of Returns, Internal and External Economies of Scale. Cost Analysis: Cost concepts. Break-even Analysis (BEA)-Determination of Break Even Point (simple problems) - Managerial Significance 

UNIT 3:NATIONAL INCOME 

Meaning, Importance, National Product-Concept, types of measurement, Comparison of National Income at constant and current prices. Sectorial contribution to National Income. National Income and Economic welfare 

UNIT 4:PUBLIC FINANCE 

 Meaning, Importance, Role of public finance in economic development, Public Revenue-Sources, Direct and Indirect taxes, Impact and Incidence of Taxation, Public Expenditure-Classification and cannons of Public Expenditure, Public Debt-Need, sources and importance, Budget-Importance, Types of Deficit -Revenue, Budgetary, Primary and Fiscal, Deficit Financing. 

Unit 5:MONEY SUPPLY 

Theories of Money and its supply, Types of Money-Broad, Narrow and high power, concepts of M1, M2 AND M3. Inflation-Types, causes and impact, Deflation-Types, causes and impact, Price Index- CPI and WPI, Role of Fiscal Policy in controlling Money supply. 

SKILL DEVELOPMENT

 1. Prepare a report on the impact of recent budget on various businesses 

2. Discussion on the impact of inflation on profitability on companies 

3. Explore the effect of taxation on various sectors of economy 

4. Analyse the relative importance of National Income of India and compare it with developed countries 

BOOKS FOR REFERENCE 

1. A.R. Aryasri, “Managerial Economics and Financial Analysis”, TMH Publications, 3nd Edition, 2007.

 2. DR. T.V.Rammana, Kiran Kumar, “ Managerial Economics and Financial Analysis”, HPH, first Edition 2013 

3. D.N. Dwivedi, “Managerial Economics”, Vikas Publication House Pvt. Ltd, 2nd Edition,2012.

 4. S.N. Maheshwari&S.K.Maheshwari, “Financial Accounting”, Vikas Publication House Pvt.Ltd, 4th Edition, 2012.

 5. R. Narayana Swamy, “Financial Accounting- A managerial Perspective”, Pearson publications, 1st Indian Reprint Edition,2012. 

6. J.V. Prabhakar Rao & P.V. Rao, “Managerial Economics & Financial Analysis”, Maruthi Publishers, 1st Revised Edition,2011. 

7. M.Kasi Reddy &Saraswathi, “Managerial Economics and Financial Analysis”, PHI Publications, New Delhi, 10th Revised Edition, 2012. 

8. Varshney&Maheswari, “Managerial Economics”, Sulthan Chand Publishers, 1st Revised Edition, 2009

Go to Home page