Dravidian Open University – B.Com 1st Semester Syllabus 2021

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B.Com 1st Semester Syllabus 2021: Check out the details of Dravidian Open University – B.Com 1st Semester Syllabus 2021. The revised syllabus of B.Com first semester is updated on this page. All the subjects along with the chapters in B.Com 1st Semester are covered in this new applicable syllabus (द्रविड़ियन ओपन यूनिवर्सिटी). Dravidian Open University, Kuppam also updated the B.Com I Semester new syllabus. Candidates have to follow this site for more updates about university B.Com Syllabus.

About Dravidian Open University

The Dravidian University, Kuppam, Chittoor district, Andhra Pradesh, India was established by the Government of Andhra Pradesh with the initial support of the governments of Tamil Nadu, Karnataka, and Kerala for integrated development of Dravidian languages and culture. At present, it has 20 academic departments and 6 research centers. The Dravidian family of languages, which includes more than 27 tongues, the most ancient, living language family in the world. The University official website is www.Dravidian university.ac.in

Dravidian University B.Com Course Structure

B.Com Course structure at Dravidian University
B.Com is 3 years under graduation course1st yearSemester 14 months Duration
Semester 24 months
2nd yearSemester 34 months
Semester 44 months
3rd yearSemester 54 months
Semester 64 months

B.Com Courses

Bachelor of Commerce is an undergraduate degree in commerce and related subjects. The duration of Bachelor of Commerce Degree spans over a period of 3 years with six semesters. The Bachelor of commerce subjects is given below.

  • Accountancy
  • Cost Account
  • Statistics
  • Management
  • Human Resource
  • Computer
  • Economics
  • English
  • Law
  • Marketing
  • Finance

Subjects in B.Com I Semester – Dravidian University

The following are the Dravidian University B.Com first year – first semester subjects

  • English
  • Tel/Hindi/Urdu/Sans
  • HVPE (Human Values & Professional Ethics)
  • Environmental Studies
  • Fundamentals of Accounting-I
  • Business Organization
  • Business Economics-I

Download Dravidian University B.Com 1st Semester Syllabus 2021

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Dravidian Open University B.Com 1st Semester Syllabus

S. NoCourseName of the subjectTotal MarksMid. Sem. ExamSem. End ExamTeaching HoursCredits
1First LanguageEnglish100257543
2Second LanguageTel/Hindi/Urdu/Sans100257543
3Foundation Course -1HVPE (Human Values & Professional Ethics)505022
4Foundation Course- 2Environmental Studies505022
5DSC 1 AFundamentals of Accounting-I100257554
6DSC 2 ABusiness Organization100257554
7DSC 3 ABusiness Economics-I100257554


DSC 1A – Fundamentals of Accounting-I

Unit-I – Introduction to Accounting: Need for Accounting – Definition – Objectives, Advantages – Book keeping and Accounting– Accounting concepts and conventions – Accounting Cycle – Classification of Accounts and its rules – Double Entry Book-keeping – Journalization – Posting to Ledgers, Balancing of ledger Accounts (problems).

Unit –II: Subsidiary Books: Types of Subsidiary Books – Cash Book, Three-column Cash Book- Petty cash Book (Problems).

Unit-III: Trial Balance and Rectification of Errors: Preparation of Trail balance – Errors – Meaning – Types of Errors – Rectification of Errors (Problems)

Unit-IV- Bank Reconciliation Statement: Need for bank reconciliation – Reasons for difference between Cash Book and Pass Book Balances Preparation of Bank Reconciliation Statement- Problems on both favorable and unfavorable

Unit -V: Final Accounts: Preparation of Final Accounts: Trading account – Profit and Loss Account – Balance Sheet – Final Accounts with adjustments (Problems).

DSC 2 A – Business Organization

Unit-I – Introduction: Concepts of Business, Trade, Industry, and Commerce – Features of Business -Trade Classification – Aids to Trade – Industry – Classification – Relationship of Trade, Industry, and Commerce.

Unit II- Business Functions and Entrepreneurship: Functions of Business and their relationship – Factors influencing the choice of a suitable form of organization – Meaning of Entrepreneurship – Characteristics of a good entrepreneur – Types – Functions of Entrepreneurship.

Unit –III – Forms of Business Organizations: Sole Proprietorship – Meaning – Characteristics – Advantages and Disadvantages – Partnership -Meaning – Characteristics- Kinds of partners – Advantages and Disadvantages – Partnership Deed –Hindu-undivided Family – Cooperative Societies.

Unit-IV- Joint Stock Company: Joint Stock Company – Meaning – Characteristics –Advantages – Kinds of Companies -Differences between Private Ltd and Public Ltd Companies.

Unit-V- Company Incorporation: Preparation of important Documents for incorporation of Company – Memorandum of Association– Articles of Association – Differences Between Memorandum of Association and Articles of
Association – Prospectus and its contents.

DSC 3A – Business Economics-I

Unit-I- Introduction: Meaning and Definitions of Business Economics – Nature and scope of Business Economics- Micro and Macro Economics and their differences.

Unit-II- Demand Analysis: Meaning and Definition of Demand – Determinants of Demand — Demand function – Law of demand- Demand Curve – Exceptions to Law of Demand.

Unit –III- Elasticity of Demand: Meaning and Definition of Elasticity of Demand – Types of Elasticity of Demand – Measurements of Price elasticity of demand – Total outlay Method – Point Method – Arc Method.

Unit – IV- Cost and Revenue Analysis: Classification of Costs – Total – Average – Marginal and Cost function – Long-run – Short-run –Total Revenue – Average revenue – Marginal Revenue.

Unit-V- Break-Even Analysis: Type of Costs – Fixed Cost – Semi-variable Cost – Variable Cost– Cost behavior – Breakeven Analysis – Its Uses and limitations.

Download Dravidian Open University B.Com 1st Sem Syllabus 2020

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Here in this article, Dravidian Open University – B.Com 1st Semester Syllabus 2021 is clearly given. Follow this article to know the complete syllabus of B.Com first Semester. On this page, you may also download Syllabus of Dravidian University B.Com 1st Semester in pdf format. Share this article with your friends who want B.Com I Sem Syllabus. For any queries or doubts regarding Dravidian Open University – B.Com 1st Semester Syllabus, you may comment on the below comment box. We will answer them as soon as possible.

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