Vijayanagara Sri Krishnadevaraya University

Jnana Sagara, Ballari (Karnataka)

Department of Studies in Commerce

II - Semester Syllabus
Bachelor of Commerce (B.Com.) ProgrammeAs
per New Education Policy 2020
Under Choice Based Credit System (CBCS)

With Effect from the Academic Year 2021-22

 First Year: Semester-2: B.COM Courses Curricular and Credits Structure
Objective: Understanding, Exploration & Ability to Solve Well Defined Problems
Teaching Duration
Course Teaching Marks
Course Code Title of the Course Hours/Week Credit of exams
Category Department
IA SEE Total L T P (Hrs)
21BCOM2L3LK2 Kannada 40 60 100 3 1 - 3 3
L3 Kannada Functional Kannada
21L2FK2 40 60 100 3 1 - 3 3
(Only for Non-Kannadigas)
English 21BCOM2L4LE2 English 40 60 100 3 1 - 3 3
Hindi 21BCOM2L4LH2 Hindi 40 60 100 3 1 - 3 3
Telugu 21BCOM2L4LT2 Telugu 40 60 100 3 1 - 3 3

L4 Sanskrit 21BCOM2L4LS2 Sanskrit 40 60 100 3 1 - 3 3

Urdu 21BCOM2L4LU2 Urdu 40 60 100 3 1 - 3 3
Foreign
21FL1L4LF2 French 40 60 100 3 1 - 3 3
Language
Choose any ONE Course from L4 group list
DSC4 Commerce 21BCOM2C4 Advanced Financial Accounting 40 60 100 4 - - 4 3
DSC5 Commerce 21BCOM2C5 Corporate Administration 40 60 100 4 - - 4 3
DSC6 Commerce 21BCOM2C6 Law and Practice of Banking 40 60 100 4 - - 4 3
Environmental
Science/ such
AECC1 21BCOM2A1ES1 Environmental Studies 20 30 50 1 - 2 2 1
Competent
Dept.
Physical
VBC3 21BCOM2V3PE2 Sports 50 - 50 - - 2 1 -
Education
Physical NCC/NSS/R&R(S&G)/Cultural/Youth
VBC4 Education 21BCOM2V4NR1 50 - 50 - - 2 1 -
Red Cross
Kannada 21BA2O2KN2 40 60 100 3 - - 3 3
Hindi 21BA2O2HI2 40 60 100 3 - - 3 3
OEC2
English 21BA2O2EN2 40 60 100 3 - - 3 3
Economics 21BA2O2EC2 40 60 100 3 - - 3 3

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 Education 21BA2O2ED2 40 60 100 3 - - 3 3
History and
21BA2O2HA2 40 60 100 3 - - 3 3
Archaeology
Physical
21BA2O2PE2 40 60 100 1 - 2 3 2
Education
Political
21BA2O2PS2 40 60 100 3 - - 3 3
Science
Sociology 21BA2O2SO2 40 60 100 3 - - 3 3
Journalism 21BA2O2JC2 40 60 100 3 - - 3 3
Biotechnology 21BSC2O2BT2 40 60 100 3 - - 3 3
Botany 21BSC2O2BO2 40 60 100 3 - - 3 3
Chemistry 21BSC2O2CH2 40 60 100 3 - - 3 3
Computer
21BSC2O2CS2 40 60 100 3 - - 3 3
Science
Electronics 21BSC2O2EL2 40 60 100 3 - - 3 3
Mathematics 21BSC2O2MT2 40 60 100 3 - - 3 3
Microbiology 21BSC2O2MI2 40 60 100 3 - - 3 3
Physics 21BSC2O2PH2 40 60 100 3 - - 3 3
Zoology 21BSC2O2ZO2 40 60 100 3 - - 3 3
Management 21BBA2O2MN2 40 60 100 3 3 3
Social Work 21BSW2O2SW2 40 60 100 3 3 3
Choose any ONE Course from OEC2 group list
Semester Marks and Credits 360 390 750 25

Note: Refer to the Regulations for criteria to be followed for Continuous Internal Assessment

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 Bachelor of Commerce (B.Com.)
Semester – II
DSC - 4
Course Title: Advanced Financial Course code: 21BCOM2C4
Accounting
Total Contact Hours: 56 Course Credits: 4
Internal Assessment Marks: 40 Duration of SEE: 3 hours
Semester End Examination Marks: 60

Pedagogy: Classroom Lectures, Tutorials, Group Discussion, Seminar, Case Studies, Field Work etc.
Course Outcomes: On successful completion of the course, the Students will be able to

 Compute the amount of claims for loss of stock and loss of profit.
 Narrate various methods of accounting for hire purchase transactions.
 Deal with the inter-departmental transfers and their accounting treatment.
 Demonstrate various accounting treatments for dependent & independent branches.
 Prepare financial statements from incomplete records.
Unit Description Hours
1 Insurance Claims for Loss of Stock and Loss of Profit: Introduction-Meaning of 10
fire-computation of Claim for loss of stock- Computations of Claim for loss of
Profit-Average Clause (Numerical Problems)
2 Hire Purchase Accounting: Introduction-Meaning, nature and features of hire 10
purchase-difference between hire purchase and instalment- basic terminologies
used in Hire Purchase Accounting, Ascertainment of Interest-Accounting for hire
purchase transactions-Repossession (Numerical Problems)
3 Departmental Accounts: Introduction-meaning-advantages and disadvantages- 12
Methods of departmental accounting - basis of allocation of common expenditure
among different departments – types of departments-inter department transfer and
its treatment (Numerical Problems)
4 Accounting for Branches: Introduction-difference between branch accounts and 12
departmental accounts-types of branches-Accounting for dependent & independent
branches (Numerical Problems)
Foreign branches: Accounts for foreign branches-Techniques for foreign currency
translation. (Theory only)
5 Conversion of Single Entry into Double Entry: Introduction - Meaning- 12
Limitations of Single Entry System-Difference between Single entry and Double
entry system - Problems on Conversion of Single Entry into Double
Entry.(Numerical Problems)
Skill Developments Activities:
1. Identify the procedure & documentations involved in the insurance claims.
2. Collect hire purchase agreements and draft dummy hire purchase agreements with imaginary
figures.
3. Identify the common expenditures of an organisation among various departments.
4. Collect the procedure and documentations involved in the establishment of various branches.
5. Visit any sole proprietor firm and identify the steps involved in the conversion of single entry
into double entry system.
6. Any other activities, which are relevant to the course.
References

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Text Books

1. B.S. Raman (2008), Financial Accounting Vol. I & II, United Publishers & Distributors

2. S P Iyengar (2005), Advanced Accounting, Sultan Chand & Sons, Vol. 1.

3. S.N. Maheshwari, and. S. K. Maheshwari. Financial Accounting. Vikas Publishing House, New
Delhi.

Reference Books

1. ICAI Study Materials on Principles & Practice of Accounting, Accounting and Advanced
Accounting.
2. Robert N Anthony, David Hawkins, Kenneth A. Merchant, (2017) Accounting: Text and
Cases, McGraw-Hill Education.
3. Charles T. Horngren and Donna Philbrick, (2013) Introduction to Financial Accounting,
Pearson Education.
4. J.R. Monga, Financial Accounting: Concepts and Applications. Mayur Paper Backs, New
Delhi.
5. Compendium of Statements and Standards of Accounting. The Institute of Chartered
Accountants of India, New Delhi.
Note: Latest edition of text books may be used.

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 Bachelor of Commerce (B.Com.)Semester – II

DSC - 5
Course Title: Corporate Administration Course code: 21BCOM2C5
Total Contact Hours: 56 Course Credits: 4
Internal Assessment Marks: 40 Duration of SEE: 3 hours
Semester End Examination Marks: 60

Pedagogy: Classroom Lectures, Tutorials, Group Discussion, Seminar, Case Studies, Field Work etc.

Course Outcomes: On successful completion of the course, the Students will be able to

 Outline the framework of Companies Act of 2013 and different kind of companies.
 Identify the stages and documents involved in the formation of companies in India.
 Analyse the role, responsibilities and functions of Key management Personnel in
Corporate Administration.
 Examine the procedure involved in the corporate meeting and the role of company
secretary in the meeting.
 Evaluate the role of liquidator in the process of winding up of the company.

Unit Description Hours

1 Introduction to Company: Introduction - Meaning and Definition – Features – 12
Highlights of Companies Act 2013 - Kinds of Companies – One Person Company-
Private Company-Public Company- Company limited by Guarantee-Company
limited by Shares- Holding Company- Subsidiary Company-Government
Company-Associate Company- Small Company-Foreign Company-Global
Company-Body Corporate-Listed Company.
2 Formation of Companies: Introduction - Promotion Stage: Meaning of 12
Promoter, Position of Promoter & Functions of Promoter, Incorporation Stage:
Meaning & contents of Memorandum of Association & Articles of Association,
Distinction between Memorandum of Association and Articles of Association,
alteration of MA and AA, Certificate of Incorporation, Subscription Stage –
Meaning & contents of Prospectus, misstatement in prospectus - liability and
remedies for misstatement, Statement in lieu of Prospects and Book Building,
Commencement Stage – Document to be filed, e-filing, Register of Companies,
Certificate of Commencement of Business.
3 Company Administration: Introduction - Key Managerial Personnel – Managing 12
Director, Whole time Directors, the Companies Secretary, Chief Financial Officer,
Resident Director, Independent Director, Auditors – Appointment – Powers - Duties
& Responsibilities. Managing Director – Appointment – Powers – Duties &
Responsibilities. Audit Committee, CSR Committee. Company Secretary -
Meaning, Types, Qualification, Appointment, Position, Rights, Duties, Liabilities &
Removal or dismissal.
4 Corporate Meetings: Introduction - Corporate meetings: types – Importance - 10
Distinction; Resolutions: Types – Distinction; Requisites of a valid meeting –
Notice – Quorum –Proxies - Voting - Registration of resolutions; Role of a
company secretary in convening the meetings.
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 5 Winding Up: Introduction – Meaning- Modes of Winding up –Consequence of 10
Winding up – Official Liquidator – Role & Responsibilities of Liquidator – Defunct
Company – Insolvency Code.
Skill Developments Activities:

1. Collect the Companies Act 2013 from the Ministry of Corporate Affairs website and prepare the
highlights of the same.
2. Visit any Registrar of Companies; find out the procedure involved in the formation of the
companies.
3. Visit any Company and discuss with Directors of the same on role and responsibilities and
prepare report on the same.
4. Collect the copy of notice of the Meeting and Resolutions, Prepare the dummy copy of Notice
and resolutions.
5. Contact any official liquidator of an organisation and discuss the procedure involved on the
same and prepare report.
6. Any other activities, which are relevant to the course.
References

Text Books

1. S.N Maheshwari, Elements of Corporate Law, HPH.

2. Balchandran, Business Law for Management, HPH
3. Dr. P.N. Reddy and H.R. Appannaiah, Essentials of Company Law and Secretarial Practice, HPH.

Reference Books

1. K. Venkataramana, Corporate Administration, SHBP.

2. N.D. Kapoor: Company Law and Secretarial Practice, Sultan Chand.
3. M.C. Bhandari, Guide to Company Law Procedures, Wadhwa Publication.
4. S.C. Kuchal, Company Law and Secretarial Practice.
5. S.C. Sharma, Business Law, I.K. International Publishers
Note: Latest edition of text books may be used.

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 Semester – II
DSC - 6
Course Title: Law and Practice of Banking Course code: 21BCOM2C6
Total Contact Hours: 56 Course Credits: 4
Internal Assessment Marks: 40 Duration of SEE: 3 hours
Semester End Examination Marks: 60

Pedagogy: Classroom Lectures, Tutorials, Group Discussion, Seminar, Case Studies, Field Work etc.
Course Outcomes: On successful completion of the course, the Students will be able to

 Summarize the relationship between Banker and customer and different types of
functions of banker.
 Analyse the role, functions and duties of paying and collecting banker.
 Describe the procedure involved in opening and operating different accounts.
 Examine the different types of negotiable instrument and their relevance in the
present context.
 Predict possible developments in the banking sector in the upcoming days.
Unit Description Hours
1 Introduction to Banking: Introduction- Meaning – Need – Importance – Primary, 12
Secondary & Modern functions of banks - Origin of banking- Banker and Customer
Relationship (General and special relationship) - Origin and growth of commercial
banks in India – Types of Banks in India– Banks’ Lending - changing role of
commercial banks. RBI: History-Role & Functions.
2 Paying and Collecting Banker: Paying banker: Introduction - Meaning – Role – 12
Functions - Duties - Precautions and Statutory Protection and rights - Dishonor of
Cheques – Grounds of Dishonor – Consequences of wrongful dishonor of Cheques;
Collecting Banker: Introduction - Meaning – Legal status of collecting banker -
Holder for value -Holder in due course – Duties & Responsibilities - Precautions
and Statutory Protection to Collecting Banker.
3 Customers and Account Holders: Introduction - Types of Customers and Account 12
Holders - Procedure and Practice in opening and operating accounts of different
customers: Minors - Joint Account Holders- Partnership Firms - Joint Stock
companies - Executors and Trustees - Clubs and Associations and Joint Hindu
Undivided Family.
4 Negotiable Instruments: Introduction – Meaning & Definition – Features – Kinds 10
of Negotiable Instruments: Promissory Notes - Bills of Exchange - Cheques -
Crossing of Cheques – Types of Crossing; Endorsements: Introduction - Meaning -
Essentials & Kinds of Endorsement – Rules of endorsement.
5 Recent Developments in Banking: Introduction - New technology in Banking – E- 10
services – Debit and Credit cards - Internet Banking-Electronic Fund Transfer-
MICR – RTGS - NEFT –ECS- Small banks-Payment banks- Digital Wallet-Crypto
currency- KYC norms – Basel Norms - Mobile banking-E- payments - E-money.
Any other recent development in the banking sector.
Skill Developments Activities:

1. Refer RBI website and identify the different types of banks operating in India.
2. Visit any Public sector bank & discuss with the branch manager about the role and functions as
a paying and collecting banker.
3. Collect and fill dummy account opening forms as different types of customer.

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 4. Draft specimen of Negotiable instruments: bill of exchange, Promissory Notes and Cheques.
5. Identify and prepare report on pros and cons of recent development in the field of
bankingsector.
6. Any other activities, which are relevant to the course.
References

Text Books

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

2. S. P Srivastava, Banking Theory and Practice, Anmol Publications
Reference Books

1. Maheshwari. S.N. (2014), Banking Law and Practice, Kalyani Publishers

2. Shekar. K.C (2013), Banking Theory Law and Practice, Vikas Publication
3. Dr. Alice Mani (2015), Banking Law and Operation, SBH.
Note: Latest edition of text books may be used.

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 Open Elective Course offered to the students of other Departments in Second Semester
Teaching Sem-end
Sl. Course Title of the Hours per Marks Exam.
Course Code Credits
No. Category Course Week Duration
(Hrs)
L T P CIE SEE Total
1 OEC2 21BCOM2O2 Investing in 3 0 0 40 60 100 3 3
Stock Markets

Semester – II
OEC - 2
Course Title: Investing in Stock Markets Course code: 21BCOM2O2CO2
Total Contact Hours: 42 Course Credits: 3
Internal Assessment Marks: 40 Duration of SEE: 3 hours
Semester End Examination Marks: 60

Pedagogy: Classroom Lectures, Tutorials, Group Discussion, Seminar, Case Studies, Field Work etc.
Course Outcomes: On successful completion of the course, the Students will be able to

 Explain the basics of investing in the stock market, the investment environment as
well as risk and return
 Identify investment avenues
 Analyse Indian securities market
 Invest in New Issue Market
 Trade in Stock Market
 Invest in mutual funds
 Explain the role of regulator of the market in protecting the interest of investors

Unit Description Hours

1 Basics of Investing: Investment – Meaning, types of investment – Real Investment 10
and Financial investment, Objectives of investment, Risk and Return, Avenues of
Investment - Equity shares, Preference shares, Bonds & Debentures, Insurance
Schemes, Mutual Funds, Index Funds. Indian Security Markets - Primary Market,
Secondary Market and Derivative Market.
2 New Issue Market: Initial and Follow on Public Offering (IPO and FPO), 08
Prospectus, Players in New Issue Market, Book Building, Applying for Shares,
Application Supported by Blocked Amount (ASBA), Process of allotment of shares,
Listing of Shares, Demat and Trading Account – process of account opening,
documents required, etc
3 Indian Stock Market: Functions of stock exchange, Stock exchanges in India- BSE 08
and NSE. Security Market Indices: Nifty, Sensex and Sectoral indices, Sources
of financial information. Depository Participants, Depositories, Clearing House,
Trading M e c h a n i s m , types of orders, an overview of fundamental and technical
analysis.

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 4 Mutual Funds: Concept and background on Mutual Funds: Advantages, 08
Disadvantages of investing in Mutual Funds, Types of Mutual funds- Open ended,
close ended, equity, debt, hybrid, index funds and money market funds. Factors
affecting choice of mutual funds. CRISIL mutual fund ranking and its usage, Net
Asset Value (NAV), Investment in Mutual Funds – Lumpsum and Systematic
Investment Plan (SIP), Advantages of SIP.
5 Regulatory Framework: Securities and Exchange Board of India, Functions of 08
SEBI, Measures taken by SEBI for Investor Protection, Investor Awareness
programmes, SEBI Complaints Redress System (SCORES), SEBI Investor
Protection and Education Fund.
Skill Developments Activities:

 Identify the risks involved in investment

 Identify and analyse the factors influencing return
 List out the investment avenues
 Visit the brokerage firms and prepare report on opening demat account and its operation
 Collect forms for applying for stocks in IPO
 Encourage students to analyse Sensex and Nifty
 Visit mutual fund branches to understand the process of investment
 Collect and fill the forms for making investment in Mutual Funds
 Visit websites of SEBI, NSE and BSE to find investor awareness programmes and Dos and
don’ts while making investments
References
Text Books

1. Prasanna Chandra, Investment Analysis and Portfolio Management, Tata McGraw Hill
2. Kevin S, Security Analysis and Portfolio Management, PHI Learning.
3. Gordon and Natarajan, Financial Markets and Services

Reference Books

1. Bodie ZVI, Kane Alex, Marcus J Alan and Mohanty Pitabas. Investment. Tata McGraw-Hill
Publishing Company Limited, New Delhi.
2. Pandian Punithavathy. Security Analysis and Portfolio Management. Vikas Publishing House
Private Limited, New Delhi.
3. Vanita Tripathi. Fundamentals of Investments, Taxmann, New Delhi
Note: Latest edition of text books may be used.

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 Question Paper Pattern for Semester-End Examination
with effect from the Academic Year 2021-22

Discipline Specific Core (DSC) Courses and Open Elective Courses (OEC)
Course Code: Title of the Course:

Time: 3 Hours Max. Marks: 60

Instruction: Answer all Sections

SECTION-A

1. Answer the following sub-questions. Each sub-question carries ONE mark. (10×1=10)

a).
b).
c).
.
.
j).
Note for Section-A: Two sub-questions from each unit.

SECTION-B

Answer any FOUR of the following questions, each question carries FIVE marks. (4×5=20)

2.
3.
4.
5.
6.
7.
Note for Section-B: Minimum One question from each unit (Q. No. 2 to 6) and remaining one question
from unit II to V (Q. No. 7)
SECTION-C

Answer any THREE of the following questions, each question carries TEN marks. (3×10=30)

8.
9.
10.
11.
12.
Note for Section- C: One question from each unit. Sub-questions such as ‘a’ and ‘b’ may be given for a
question in section-C only.

*****
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 SEC and AECC
Courses

Course Code: Title of the Course:

Time: 1 Hour Max. Marks: 30

There shall be Theory examinations of Multiple Choice Based Questions

(MCQs) with Question Paper of A, B, C and D Series consisting of 30 questions
at the end of each semester for AECCs (Environmental Studies and (ii)
Constitution of India) and SECs (SEC-1: Digital Fluency, SEC-2: Artificial
Intelligence, SEC-3: Cyber Security and SEC-4: Societal Communication) for
the duration of One hour (First Fifteen Minutes for the Readiness of OMR
and remaining Forty-Five Minutes for Answering Questions). The Answer
Paper is ofOMR (Optical Mark Reader) Sheet.

*****

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