BANGALORE UNIVERSITY B.COM REVISED SYLLABUS 2014-15 | SCHEME OF EXAMINATION
Bangalore University (BU) is a State University located in the Silicon Valley of India – Bangalore, Karnataka, and was established in the year 1964. The university has been ranked 68th in the top Indian Universities 2020 by the NIRF with a score of 43.33 out of 100. Bangalore University offers various UG, Integrated, PG, Diploma, PG Diploma, Certificate, and Ph.D. courses. The popular courses offered at the university include B.Ed, M.Sc, Ph.D., MA, B.E, M.Arch, and LLM. Admissions to most of the courses are done on the basis of merit while for certain courses the score of exams like GATE, KCET, UGC NET/ CSIR NET will be required.
The university also offers distance education to students through programs such as MA, PG Diploma, BA, B.Com, BBA, M.Sc, and M.Com, admitting students on the basis of merits obtained in the previous qualifying examination.
REGULATIONS PERTAINING TO B.Com (CBCS) DEGREE SEMESTER SCHEME 2014 – 15
I.ELIGIBILITY FOR B.COM ADMISSION :
Candidates who have completed Two year Pre – University course of Karnataka State or its equivalent with Business Studies and Accountancy as two major subjects of study in both first and second year pre-university are eligible for admission into this course.
II.DURATION OF THE COURSE:
The course of study is four (04) years of Eight Semesters. A candidate shall complete his/her degree within eight (08) academic years from the date of his/her admission to the first semester. However, students successfully complete Two (02) years of the course and leave the course, will be awarded a Diploma in Commerce. Students successfully complete Three(03) years of the course will be awarded a Bachelors Degree in Commerce (B.Com.). An option is provided to the students to continue the course to the Fourth year and those who successfully complete the Fourth year will be awarded Bachelors’s Degree in Commerce (Hon.) {B.Com, (Hon.)}.
III.MEDIUM OF INSTRUCTION
The medium of instruction shall be English. However, a candidate will be permitted to write the examination either in English or in Kannada.
IV.CLASSROOM STRENGTH OF STUDENTS
There shall be a maximum of 60 students in each section.
V. ATTENDANCE:
- For the purpose of calculating attendance, each semester shall be taken as a
- A student shall be considered to have satisfied the requirement of attendance for the semester, if he/she has attended not less than 75% in aggregate of the number of working periods in each of the subjects
- A student who fails to complete the course in the manner stated above shall not be permitted to take the University
B.COM SCHEME OF EXAMINATION
There shall be a university examination at the end of each semester. The maximum marks for the university examination in each paper shall be
Of the 30 marks of Internal Assessment, 20 marks shall be based on Two tests. Each test shall be of at least 01 hour duration to be held during the semester. The average of two tests shall be taken as the internal assessment marks. The remaining 10 marks of the Internal Assessment shall be based on Attendance and Skill Development Record of 05 marks
The marks based on attendance shall be awarded as given below: 75% to 80% = 02 marks.
81% to 85% = 03 marks.
86% to 90% = 04 marks.
91% to 100% = 05 marks.
Marks for skill development shall be awarded by the faculty concerned based on Skill Development exercises provided in the syllabus of each paper. The student is required to prepare/workout the concerned exercises in a Record Book maintained by him/her and shall submit it the faculty concerned at least 15 days before the last date of the
B.COM MINIMUM FOR A PASS:
Candidates who have obtained a minimum of 35% marks in university examination (i.e. 25 marks out of 70 marks of theory examination) and 40% in aggregate (i.e., total of university examination and internal assessment marks) in each subject shall be eligible for a pass or exemption in that subject.
PATTERN OF QUESTION PAPER:
Each theory question paper shall carry 70 marks and the duration of the examination is 3 hours. The
The question paper shall ordinarily consist of three sections, to develop testing of conceptual skills, understanding skills, comprehension skills, articulation, and application of skills. The question paper setter shall be asked to prepare TWO sets of papers with a maximum of 10% repetition. The Question Paper will be as per the following Model:
| SECTION-A 1. a,b,c,d,e,f,g, | (Conceptual questions) Answer any Five | (05 X 02 = 10 Marks) |
| SECTION -B: 2,3,4,5,6. | (Analytical questions) Answer any Three | (03 X 06 = 18 Marks) |
| SECTION-C: 7,8,9,10,11. | (Essay type questions) Answer any THREE | (03 X 14 = 42 Marks) |
| Total 70 Marks | ||
B.COM (CBCS) SEMESTER SCHEME — 2014 – 15 COURSE MATRIX
I SEMESTER
| Subjects | Paper | Instruction hrs/week | Duration of Exam(hrs) | Marks | Credits | |||
| IA | Exam | Total | ||||||
| Part 1 Languages | Language – I: Kannada/Sanskrit/Urdu/Tamil/ Telugu/Malayalam/Additional English / Marathi/ Hindi | 1.1 | 4 | 3 | 20 | 80 | 100 | 2 |
| Language – II : English | 1.2 | 4 | 3 | 20 | 80 | 100 | 2 | |
|
Part 2 Optional | Financial Accounting | 1.3 | 4 | 3 | 30 | 70 | 100 | 2 |
| Indian Financial System | 1.4 | 4 | 3 | 30 | 70 | 100 | 2 | |
| Marketing and Services Management | 1.5 | 4 | 3 | 30 | 70 | 100 | 2 | |
| A. Corporate Administration OR B. Methods and Techniques for Business Decisions. (Students can choose any one) |
1.6 |
4 |
3 |
30 |
70 |
100 |
2 | |
| Part 3 | Foundation Course* | 3 | 3 | 20 | 80 | 100 | 2 | |
| CC & EC* | 50 | 50 | 1 | |||||
| Total Credits | 15 | |||||||
II SEMESTER
| Subjects | Paper | Instruction hrs/week | Duration of Exam(hrs) | Marks | Credits | |||
| IA | Exam | Total | ||||||
| Part 1 Languages | Language – I: Kannada/Sanskrit/Urdu/Tamil/ Telugu/Malayalam/Additional English / Marathi/ Hindi | 2.1 | 4 | 3 | 20 | 80 | 100 | 2 |
| Language – II : English | 2.2 | 4 | 3 | 20 | 80 | 100 | 2 | |
|
Part 2 Optional | Advanced Financial Accounting | 2.3 | 4 | 3 | 30 | 70 | 100 | 2 |
| Retail Management | 2.4 | 4 | 3 | 30 | 70 | 100 | 2 | |
| Banking Law and Operations | 2.5 | 4 | 3 | 30 | 70 | 100 | 2 | |
| Quantitative Analysis for Business Decisions – I | 2.6 | 4 | 3 | 30 | 70 | 100 | 2 | |
| Part 3 | Foundation Course* | 3 | 3 | 20 | 80 | 100 | 2 | |
| CC & EC* | 50 | 50 | 1 | |||||
| Total Credits | 15 | |||||||
III SEMESTER
| Subjects | Paper | Instruction hrs/week | Duration of Exam(hrs) | Marks | Credits | |||
| IA | Exam | Total | ||||||
| Part 1 Language | Language: I Kannada/Sanskrit/Urdu/Tamil/ Telugu/Malayalam/Additional English / Marathi/ Hindi | 3.1 | 4 | 3 | 30 | 70 | 100 | 2 |
| Language – II:English | 3.2 | 3 | 3 | 30 | 70 | 100 | 2 | |
|
Part 2 Optional | Corporate Accounting | 3.3 | 4 | 3 | 30 | 70 | 100 | 2 |
| Financial Management | 3.4 | 4 | 3 | 30 | 70 | 100 | 2 | |
| Business Ethics | 3.5 | 4 | 3 | 30 | 70 | 100 | 2 | |
| Quantitative Analysis for Business Decisions –II | 3.6 | 4 | 3 | 30 | 70 | 100 | 2 | |
| Public Relations and Corporate Communication | 3.7 | 3 | 3 | 30 | 70 | 100 | 2 | |
| Part 3 | Foundation Course* | 3 | 3 | 30 | 70 | 100 | 2 | |
| CC & EC* | 50 | 50 | 1 | |||||
| Total Credits | 17 | |||||||
IV SEMESTER
| Subjects | Paper | Instruction hrs/week | Duration of Exam(hrs) | Marks | Credits | |||
| IA | Exam | Total | ||||||
|
Part 1 Language | Language – I: Kannada/Sanskrit/Urdu/Tamil/ Telugu/Malayalam/Additional English / Marathi/ Hindi | 4.1 | 4 | 3 | 30 | 70 | 100 | 2 |
| Language – II: English | 4.2 | 3 | 3 | 30 | 70 | 100 | 2 | |
|
Part 2 Optional | Advanced Corporate Accounting | 4.3 | 4 | 3 | 30 | 70 | 100 | 2 |
| Cost Accounting | 4.4 | 4 | 3 | 30 | 70 | 100 | 2 | |
| E-Business and Accounting | 4.5 | 4 | 3 | 30 | 70 | 100 | 2 | |
| Stock and Commodity Markets | 4.6 | 4 | 3 | 30 | 70 | 100 | 2 | |
| Principles of Event Management | 4.7 | 3 | 3 | 30 | 70 | 100 | 2 | |
| Part 3 | Foundation Course* | 3 | 3 | 30 | 70 | 100 | 2 | |
| CC & EC* | 50 | 50 | 1 | |||||
| Total Credits | 17 | |||||||
V SEMESTER
| Subjects | Paper | Instruction hrs/week | Duration of Exam(hrs) | Marks | Credits | |||
| IA | Exam | Total | ||||||
|
Part 2 Optional | Entrepreneurship Development | 5.1 | 4 | 3 | 30 | 70 | 100 | 3 |
| International Financial Reporting Standards | 5.2 | 4 | 3 | 30 | 70 | 100 | 3 | |
| Income Tax – I | 5.3 | 4 | 3 | 30 | 70 | 100 | 3 | |
| Costing Methods | 5.4 | 4 | 3 | 30 | 70 | 100 | 3 | |
| Elective – I | 5.5 | 4 | 3 | 30 | 70 | 100 | 3 | |
| Elective – II | 5.6 | 4 | 3 | 30 | 70 | 100 | 3 | |
| Part 3 | SDC | 3 | 3 | 30 | 70 | 100 | 2 | |
| Total Credits | 20 | |||||||
VI SEMESTER
| Subjects | Paper | Instruction hrs/week | Duration of Exam(hrs) | Marks | Credits | |||
| IA | Exam | Total | ||||||
|
Part 2 Optional | Business Regulations | 6.1 | 4 | 3 | 30 | 70 | 100 | 3 |
| Principles and Practice of Auditing | 6.2 | 4 | 3 | 30 | 70 | 100 | 3 | |
| Income Tax – II | 6.3 | 4 | 3 | 30 | 70 | 100 | 3 | |
| Management Accounting | 6.4 | 4 | 3 | 30 | 70 | 100 | 3 | |
| Elective – I | 6.5 | 4 | 3 | 30 | 70 | 100 | 3 | |
| Elective – II | 6.6 | 4 | 3 | 30 | 70 | 100 | 3 | |
| Part 3 | SDC | 3 | 3 | 30 | 70 | 100 | 2 | |
| Total Credits | 20 | |||||||
ELECTIVE GROUPS
- ACCOUNTING & TAXATION GROUP
| Semester No. | Paper No. | Title of the Paper |
| V | AC. 5.5 | Advanced Accounting |
| AC.5.6 | Goods and Services Tax | |
| VI | AC.6.5 | Business Taxation |
| AC.6.6 | Cost Management |
2.FINANCE GROUP
| Semester No. | Paper No. | Title of the Paper |
| V | FN.5.5 | International Financial Management |
| FN.5.6 | Goods and Services Tax | |
| VI | FN.6.5 | Performance Management |
| FN.6.6 | International Auditing & Assurance |
3.INFORMATION & TECHNOLOGY GROUP
| Semester No. | Paper No. | Title of the Paper |
| V | I.T 5.5 | Accounting Information Systems |
| I.T 5.6 | Enterprise Resource Planning | |
| VI | I.T 6.5 | Information Technology and Audit |
| I.T 6.6 | Banking Technology and Management |
4. BANKING & INSURANCE GROUP
| Semester No. | Paper No. | Title of the Paper |
| V | BI 5.5 | International Banking & Forex Management |
| BI 5.6 | Life & General Insurance | |
| VI | BI 6.5 | Risk Management |
| BI 6.6 | Marketing of Insurance Products |
