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BANGALORE UNIVERSITY B.COM REVISED SYLLABUS 2014-15 | SCHEME OF EXAMINATION

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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:

  1. For the purpose of calculating attendance, each semester shall be taken as a
  2. 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
  3. 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

  1. 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

 


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