2 ND SEMESTER SYLLABUS

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1 2 ND SEMESTER SYLLABUS II SEMESTER B.Com Part 1 Languages Part 2 Part3 Subjects Language - I: Kannada/ /Additional English / Hindi/Tamil Paper Instruction hrs/week Duration of Exam(hrs) Marks IA Exam Total Credits Hrs Language II : English Hrs Advanced Financial Accounting Hrs Indian Financial System Hrs Banking Law and Operations Hrs Business Mathematics Hrs Foundation Course*- French Environmental Studies& Hrs Total Credits 20

2 2.3 ADVANCE 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 AND INSTALLMENT SYSTEM 20 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 10 HOURS Loss of Stock Ascertainment of claims- Average clause and its application UNIT 3 BRANCH ACCOUNTS 15 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 4 DEPARTMENTAL ACCOUNTING 15 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

3 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

4 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 Introduction Meaning Classification of Financial System.Financial Markets Functions and Significance of Primary Market, Secondary Market, Capital Market, & Money Market. UNIT 2: FINANCIAL INSTITUTIONS 14 HOURS 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.

5 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 8. A Datta ; Indian Financial System, Excel Books 9. D.K. Murthy and Venugopal : Indian Financial System I.K. International Publishers 10. P N Varshney& D K Mittal: Indian Financial System, Sulthan Chand & Sons 11. E Gardon& K Natarajan: Financial Markets & Services, HPH 12. S.C. Sharma and Monica : Indian Financial System I.K. International Publishers 13. K. Venkatramana, Indian Financial System, SHBP.

6 2.5 BANKING LAW AND OPERATIONS C3-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 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 20 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, -circumstances & impact - regulations of priority lending for commercial banks. UNIT 4: CUSTOMERS AND ACCOUNT HOLDERS 14 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.

7 UNIT 5: BANKING INNOVATIONS 06 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. 5. Shekar. K.C: Banking Theory Law and Practice. 6. Gordon &Natarajan, Banking Theory Law and Practice 7. S. P Srivastava ; Banking Theory & Practice 8. S. Vipradas& j. K Syan Bank Lending 9. Gajendra&poddar Law and Practice of Banking 10. Neelam C Gulati Principles of Banking Management.

8 2.6- BUSINESS MATHEMATICS C2-BM OBJECTIVES To provide basic knowledge of mathematics and application of mathematics to commercial situations UNIT 1: NUMBER SYSTEM O8 HOURS Natural numbers, even-odd numbers, integers, prime numbers, rational, irrational and real numbers, HCF& LCM UNIT 2: THEORY OF EQUATIONS 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 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 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 matrixsolutions of system of linear equations in two variables using Cramer s rule

9 UNIT 5: COMMERCIAL ARITHMETIC 16 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 4. Dorairaj: Business Mathematics 5. Sanchethi and Kapoor: Business Mathematics

BANGALORE UNIVERSITY

BANGALORE UNIVERSITY REVISED SYLLABUS 2014 2015 B.Com. (CBCS) DEGREE SEMESTER SCHEME (Revised Syllabus on 08.03.2017 BOS) DEPARTMENT OF COMMERCE Central College Campus, Bangalore 560 001. 1 BANGALORE UNIVERSITY