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BHARATHIDASAN UNIVERSITY, TIRUCHIRAPALLI – 620 024 B. Com. (Applied) Programme - COURSE STRUCTURE UNDER CBCS (applicable to the candidates admitted from the academic year 2008 -2009 onwards)
SE M PAR T COURSE TITLE Language Course – I (LC) – Tamil*/Other Language +# HRS/ WEE K CR ED IT EXA M HRS MARKS IN T EX T TOT AL

I

I II III

6 6 6 6 6 30

3 3 5 4 3 18 3 3 5 4 3 2 2 22

3 3 3 3 3

25 25 25 25 25

75 75 75 75 75

100 100 100 100 100 500

English Language Course –I (ELC) Core Course I (CC) Principles of Accountancy Core Course II (CC) Practical Banking Allied Course I Business Management
Language Course –II (LC) – Tamil*/Other Language +#

Total II I II III

6 6 5 5 4 2 2 30

3 3 3 3 3 3 3

25 25 25 25 25 25
…show more content…
30 marks) Non Major Electives: The students of other departments can choose the following Non Major Elective Courses which will be offered by the Department of Commerce III Semester Stock Market Practices (or) Management Concepts IV Semester Mutual Funds (or) Introduction to Accountancy

Skill Based Elective Courses Extension Activities Environmental Studies Value Education Basic Tamil Special Tamil

List already communicated Existing practice will be continued Existing UGC syllabus will be continued Syllabus already sent

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CORE COURSE I – PRINCIPLES OF ACCOUNTANCY Unit I: Introduction –Double Entry – Journal, Ledger, Subsidiary records, Trial Balance, Bank Reconciliation statement, Rectification of errors ( before and after final Accounts) – Adjusting entries, Final Accounts of sole traders and non – profit organization. Unit II: Bills of Exchange, Average Due date, Account current – Consignments and joint ventures. Unit III: Branch and Departmental Accounts – Hire purchase and Installment purchase Accounts. Unit IV: Single Entry – Depreciation, Provision Reserves – Royalty Accounts – Self Balancing Ledgers. Unit V: Accounting concepts, Accounting standards No.1 – Disclosure of Accounting Policies No.2 – Valuation of Inventories No.3 – Contingencies and events occurring after the Balance

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