2ND SEMESTER SYLLABUS

II SEMESTER B.COM

Duration Marks
Instruction Credits
Subjects Paper of
hrs/week IA Exam Total
Exam(hrs)
Language - I: Kannada/ /Additional 3
Part 1 2.1 4 2.5 Hrs 30 70 100
English / Hindi/Tamil
Languages 3
Language – II : English 2.2 4 2.5 Hrs 30 70 100

Financial Accounting II 2.3 4 2.5 Hrs 30 70 100 3

Indian Financial System 2.4 4 2.5 Hrs 30 70 100 3

Part 2 3
Banking law and Operations 2.5 4 2.5 Hrs 30 70 100
Business Mathematics
OR 2.6 4 2.5 Hrs 230 70 100 3
International Business
Foundation Course – E business and 1
2.7 2 2.5 Hrs 30 70 100
Part3 ACCOUNTING
Foundation Course*- EVS 2 1

Total Credits 20
2.3 FINANCIAL ACCOUNTING- II C2-FA2

OBJECTIVES:
To familiarize the students with various concepts of accounting particularly those applied in various
business enterprises.

UNIT 1 HIRE PURCHASE SYSTEM 10 HOURS

Accrual Method - Features- Accounting treatment in the books of Hire Purchaser and Vendor.
Instalment System- Accounting treatment in the books of purchaser and vendor.

UNIT 2 INSURANCE CLAIMS 10HOURS

Loss of Stock — Ascertainment of claims- Average clause and its application
UNIT 3 CONVERSION OF SINGLE ENTRY TO DOUBLE ENTRY SYSTEM 20 HOURS
Single entry system- Meaning – Features – Merits – Demerits – Types. Conversion into Double
Entry system – Need for Conversion – Preparation of Statement of Affairs – Cashbook –
Memorandum Trading Account – Total Debtors Account – Total Creditors Account – Bills
Receivable Account – Bills Payable Account – Trading and Profit & Loss Account and Balance
Sheet
UNIT 4- BRANCH ACCOUNTS 10 HOURS

Dependent and independent branches- Debtors system Cost price and Invoice Price and final
account system- Preparation of Journal and Ledger and balance sheet in the books of Branch and
Head Office.
UNIT 5 DEPARTMENTAL ACCOUNTING 10 HOURS
Allocation of expenses- Inter-department transfers- preparation of Final Accounts.

SKILL DEVELOPMENT

• Preparation of statement of claim with imaginary figures to submit to Insurance Company.

• Collection of transactions relating to any branch
• List out the Department stores and transactions relating to those organizations
• Preparing a Flow chart of basis of allocation of expenses departmental accounts
• Procedure of incorporating the Branch Trial Balance in the Head office books

BOOKS FOR REFERENCE:

1. R. L. Gupta &RadhaSwamy- Advanced Accounts

2. S.P Iyengar- Advanced Accounts.
3. M,C Shukla & T. S Grewal Advanced Accounts
4. Maheswari- Advanced Accounts
5. S.P.Jain& K.L. Narang- Financial Accounting
2.4 INDIAN FINANCIAL SYSTEM C2 -FS

OBJECTIVE
The objective of this subject is to familiarize the students with regard to structure,
organization and working of financial system in India.

UNIT 1: FINANCIAL SYSTEM 8 HOURS

Introduction – Meaning – Classification of Financial System.Financial Markets – Functions
and Significance of Primary Market, Secondary Market, Capital Market, & Money
Market.
UNIT 2: FINANCIAL INSTITUTIONS 7HOURS
Types of Banking and Non-Banking Financial Institutions.Constitution, objectives &
functions of IDBI, SFCs, SIDCs, LIC, EXIM Bank. Mutual Funds – features and types.
UNIT 3 : COMMERCIAL BANKS 10 HOURS
Introduction – Role of Commercial Banks – Functions of Commercial Banks – Primary
Functions and Secondary Functions – Investment Policy of Commercial Banks.
Narasimaham committee report on banking sector reforms.
UNIT 4: REGULATORY INSTITUTIONS 10 HOURS
Reserve Bank of India (RBI) – Organization – Objectives – Role and Functions.The
Securities Exchange Board of India (SEBI) – Organization and Objectives.
UNIT 5: FINANCIAL SERVICES 10 HOURS
Meaning& 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 REFERENCE
1. Vasantha Desai: The Indian Financial System, HPH
2. G. Ramesh Babu; Indian Financial System. HPH
3. Dr. BharatishRao, B.R. Bharghavi – Indian Financial System, VBH
4. Meir Kohn: Financial Institutions and Markets, Tata McGraw Hill
5. Dr. Alice Mani: Indian Financial System, SBH.
6. L M Bhole: Financial Institutions and Markets, Tata McGraw Hill
7. M Y Khan: Indian Financial System, TMH
2.5 BANKING LAW AND OPERATIONS C2-BLO

OBJECTIVES
To familiarize the students to understand the law and practice of banking.

UNIT 1: BANKER AND CUSTOMER RELATIONSHIP 08 HOURS

Introduction - Meaning of Banker - Meaning of Customer - General & Special Relationships.

UNIT 2: NEGOTIABLE INSTRUMENTS 10HOURS

Introduction Meaning_ & Definition - Features — Kinds, of Negotiable Instruments.: Meaning,
Definition & Features of Promissory Notes, Bills of Exchange, Cheques - Crossing of cheques -types of
crossing- Endorsements: Meaning, Essentials & Kinds of Endorsement

UNIT 3: BANKING OPERATIONS 10 HOURS

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 - Dishonor of Cheques - Grounds of Dishonor -
-- Consequences of wrongful dishonor of Cheque, Lending Banker, Principles of Bank Lending —
Kinds of lending facilities such as Loans, Cash Credit, Overdraft, Bills Discounting, Letters of Credit
–NPA: Meaning, - types of NPA, circumstances & impact - regulations of priority lending for
commercial banks.
UNIT 4: CUSTOMERS AND ACCOUNT HOLDERS 10 HOURS
Types of Customers and Account Holders - Procedure and Practice in opening and conducting of
account of different customers in minors - meaning & operation atoll of Joint Account holders,
Partnership Firms, Joint Stock companies , executors-and trustees, clubs and association and Joint
Hindu family.
UNIT 5: BANKING INNOVATIONS 7 HOURS
New technology in Banking — E-services — Debit and Credit cards. Internet Banking, ATM,
Electronic Fund Transfer, MICR, RTGC, DEMAT.

SKILL DEVELOPMENT

• Collect and fill account opening for of SB A/c or Current A/c

• Collect and fill pay in slip of SB A/c or Current A/c.
• Draw specimen of Demand Draft.
• Draw different types of endorsement of cheques
• Past specimen of TravellersCheques / Gift cheques Credit cheques
• List customer services offered by atleast 2 banks of your choice.

BOOKS FOR REFERENCE

1. Tannan M.L: Banking Law and Practice in India.

2. Sheldon H.P: Practice and Law of Banking.
3. Kothari N. M: Law and Practice of Banking.
4. Maheshwari. S.N.: Banking Law and Practice.
2.6- BUSINESS MATHEMATICS C2-BM

OBJECTIVES
To provide basic knowledge of mathematics and application of mathematics to commercial
situations

UNIT 1: NUMBER SYSTEM 10 HOURS

Natural numbers, even-odd numbers, integers, prime numbers, rational, irrational and real
numbers, HCF& LCM
UNIT 2: THEORY OF EQUATIONS 10 HOURS
Meaning, types of equations - Simple linear and simultaneous equations only two variables
eliminations and substitution method only Quadratic equation factorization and formula method
ax2 + bX + C = 0 form only problems on commercial application
UNIT 3: PROGRESSIONS 10HOURS
Arithmetic progressions finding the nth term of an AP and also such to n terms of an AP.
Insertion of Arithmetic means in given terms of AP and representation of AP. Geometric
progression: finding nth term of GP. Insertion of GMs in given GP and also representation of GP

UNIT 4 : MATRICES AND DETERMINANTS 15 HOURS

Meaning and types of matrices- operations of addition, subtraction, multiplication of two
matrices- problems, transpose and determinant of a square matrix- minor of 'an element co-
factor of an element of a determinants problems application of determinants of business
problems, adjacent of a square matrix, singular and nonsingular matrices- inverse of square
matrix- solutions of system of linear equations in two variables using Cramer’s rule
UNIT 5: COMMERCIAL ARITHMETIC 10 HOURS
Simple interest, compound interest including half yearly and quarterly calculation. Percentage,
bills discounting, concepts of Ratios, duplicate-triplicate and sub-duplicate of a ratio A/c
proportions fourth, third and inverse proportion problems

SKILL DEVELOPMENT

• Develop an Amortization Table for Loan Amount- EMI calculation

• Prepare a overhead machine/labour hour rate through matrices
• Prepare a bank statement using SI and CI
• Prepare a case study
BOOKS FOR REFERENCE

1. GK Ranganath& T V Narasimha Rao: Business Mathematics

2. T Rarnacharaiah& I Praveen Kumar: Business Mathematics
3. Dr A K Arte & R V Prabhakar A text book of Business Mathematics
2.6 INTERNATIONAL BUSINESS C2-IB

Objectives: To familiarize students with the concept, functions and practices of international
Business
UNIT 1 : NATURE OF INTERNATIONAL BUSINESS 7 Hrs
Nature of international business – scope of international business - forms of international trade
drivers of IB; IB and Domestic Business; Participants in International Business; Evolution of
IB; Approaches to International Business (Ethnocentric, Polycentric and Geocentric) Integration
between countries and levels of integration.
UNIT 2 - GLOBALIZATION 10 Hrs
Meaning; features of globalization ; stages of globalization ; manifestation of globalization;
benefits and pitfalls of globalization on Indian economy; Essential of globalization; Barriers of
globalization; Role of WTO in promoting Globalization; International Organizational Models(
International, Multinational, Global and Transnational Companies).

UNIT 3- INTERNATIONAL MARKETING ENVIRONMENT 10Hrs

Meaning; Features; Objectives of International Marketing Environment; analyzing Market
Environment; Components of International Marketing environment; Micro Environment
(Functional areas of Business- competitors-suppliers-Marketing Intermediaries-Customers)
Macro Environment( PESTEL).
UNIT 4- RESOURCES OF INTERNAL OPERATIONS 8 Hrs
Human Resource (HRM and domestic HRM; Scope of HRM, HR planning; Selection of
expatriates; Expat Training; Expat Remuneration; Expat failures and ways of avoiding;
Repatriation.
UNIT 5 - EXIM TRADE 10 Hrs
Purpose of Export Trade; Benefits of export to companies; Types of Export; Procedures; Steps
& Documentations: Pricing in Export/ Import Trade; Functions and Services of EXIM Bank;
India’s recent EXIM Policy.

SKILL DEVELOPMENT

 Brief study on Make in India ( New FDI Policy)

 Suggestive reading on Regional Blocks ( NAFTA, SAARC, ASEAN, EU, APEC)
 UN Conference summit discussion.
BOOKS FOR REFERRENCES

 International Business (2014) Mohammed Umair Skyward Publications.

 International Business Subba Rao (2016) New Delhi: McGraw – Hill.
 Ashwathappa (2016) International Business New Delhi: McGraw – Hill.
PART 3 FOUNDATION COURSE

2.7 E-BUSINESS AND ACCOUNTING C4EBA

OBJECTIVE:
The objective of the subject is to familiarize the students with E- Commerce models and Tally

UNIT 1 E-BUSINESS 10 HOURS

Introduction, E-Commerce – Definition, History of E-commerce, Difference between E - Commerce
and E - Business. Comparison of traditional commerce and e-commerce Advantages/ Disadvantages
of e-commerce,. E-Commerce business models – major B to B, B to C model, Consumer-to-Consumer
(C2C), Consumer-to-Business (C2B) model, Peer to-Peer (P2P) model – emerging trends. web
auctions, virtual communities, portals, e-business revenue models.

UNIT 2 GETTING STARTED WITH TALLY 10HOURS

Meaning of Tally software – Features – Advantages - Required Hardware, Preparation for
installation of tally software - installation. Items on Tally screen: Menu options, creating a New
Company, Basic Currency information, Other information, Company features and Inventory
features.
UNIT 3 CONFIGURING TALLY 15HOURS
General Configuration, Numerical symbols, accts/inv info – master configuration -voucher entry
configuration. Working in Tally: Groups, Ledgers, writing voucher, different types of voucher,
voucher entry Problem on Voucher entry -Trail Balance, Accounts books, Cash Book, Bank Books,
Ledger Accounts, Group Summary, Sales Register and Purchase Register, Journal Register,
Statement of Accounts, & Balance Sheet. INCLUDING GST

UNIT 4 REPORTS IN TALLY 10HOURS

Generating Basic Reports in Tally – Financial Statements – Accounting Books and Registers –
Inventory Books and Registers – Exception reports – printing reports – Types of Printing
Configuration of Options – Printing Format.

BOOKS FOR REFERENCE

1. Raydu – E Commerce, HPH

2. Suman. M – E Commerc& Accounting - HPH
3. Kalakota Ravi and A. B. Whinston : Frontiers of Electronic Commerce, Addison Wesley
4. Watson R T :Electronic Commerce – the strategic perspective. The Dryden press
5. AmruthaGowry&Soundrajana, E – Business & Accounting, SHBP.
6. C.S.V Murthy- E Commerce, HPH
7. Agarwala K.N and DeekshaArarwala: Business on the Net – Whats and Hows of E-
Commerce
8. Agarwala K. N. and DeekshaArarwala :Business on the Net – Bridge to the online store front,
Macmillan, New Delhi.
9. P. Diwan / S. Sharma – E – Commerce
10. Srivatsava: E.R.P, I.K. International Publishers
11. Diwan, Prag and Sunil Sharma, Electronic Commerce – A manager guide to E-business,
Vanity Books International, Delhi
12. Tally for Enterprise Solutions