Dravidian Open University B.Com 2nd Semester Syllabus 2023 – B.Com 1st Year

Dravidian Open University B.Com 2nd Semester Syllabus 2023: Here the complete details of B.Com 2nd Semester Dravadian Open University Syllabus – B.Com 1st Year. In this article, the B.Com II Semester syllabus of all the subjects is clearly given. Students who are entering into B.Com 2nd semester have to know the subjects and their syllabus. All the units in the B.Com second semester new syllabus are updated on this site. The revised syllabus is available on the university’s official website.

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.dravidianuniversity.ac.in

B.Com 2nd Semester Dravidian Open University Syllabus 2023

B.Com Course structure at Dravidian University
B.Com is 3 years under graduation course	1st year	Semester 1	4 months Duration
		Semester 2	4 months
	2nd year	Semester 3	4 months
		Semester 4	4 months
	3rd year	Semester 5	4 months
		Semester 6	4 months

B.Com Courses

Dravidian Open University B.Com 2nd Semester Syllabus: 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 II Semester – Dravidian University

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

• English
• Tel/Hindi/Urdu/Sans
• ICT-1 (Information & Communication Technology)
• Communication & Soft Skills-1
• Fundamentals of Accounting-II
• Business Environment
• Business Economics-II

Download Dravidian University B.Com 2nd Semester Syllabus

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Dravidian Open University B.Com 2nd Semester Syllabus

DSC 1B – Fundamentals of Accounting-II

Unit-I: Depreciation Meaning of Depreciation – Methods of Depreciation: Straight line – Written down Value – Sum of the Years’ Digits – Annuity and Depletion (Problems).

Unit-II: Provisions and Reserves Meaning – Provision vs. Reserve – Preparation of Bad debts Account – Provision for Bad and doubtful debts – Provision for Discount on Debtors – Provision for discount on creditors – Repairs and Renewals Reserve A/c (Problems).

Unit-III: Bills of Exchange Meaning of Bill –Features of the bill – Parties in the Bill – Discounting of Bill – Renewal of Bill – Entries in the books of Drawer and Drawee (Problems).

Unit-IV: Consignment Accounts: Consignment – Features – Proforma invoice – Account sales – Del-credre Commission – Accounting treatment in the books of consignor and consignee – Valuation of closing stock – Normal and Abnormal losses (Problems).

Unit-V: Joint Venture Accounts: Joint venture – Features – Differences between Joint-venture and consignment – Accounting procedure – Methods of keeping records (Problems).

DSC 2 B: Business Environment

Unit – I: Overview of Business Environment: Business Environment – Meaning – Macro and Micro Dimensions of Business Environment – Economic – Political – Social – Technological – Legal – Ecological – Cultural – Demographic – Changing Scenario and implications – Indian Perspective – Global perspective.

Unit – II: Economic Growth: Meaning of Economic growth – Factors Influencing Development – Balanced Regional Development.

Unit – III – Development and Planning: Rostow’s stages of economic development – Meaning – Types of plans – Main objects of planning in India – NITI Ayog and National Development Council – Five year plans.

Unit – IV: Economic Policies: Economic Reforms and New Economic Policy – New Industrial Policy – Competition Law – Fiscal Policy – Objectives and Limitations – Union budget – Structure and importance of Union budget – Monetary policy and RBI.

Unit – V -Social, Political and Legal Environment: Concept of Social Justice – Schemes – Political Stability – Leal Changes.

DSC 3 B – Business Economics-II

Unit-I: Production and Costs: Techniques of Maximization of output, Minimization of costs and Maximization of profit – Scale of production – Economies and Dis-economies of Scale – Costs of Production – Cobb-Douglas Production Function.

Unit-II: Market Structure-I: Concept of Market – Market structure – Characteristics – Perfect
competition -characteristics equilibrium price – profit maximizing output in the short and long run Monopoly- characteristics – Profit maximizing out-put in the short and long run – Defects of
Monopoly – Distinction between Perfect competition and Monopoly.

Unit-III: Market Structure-II: Monopolistic Competition – Characteristics – Product differentiation – Profit maximization – Price and output in the short and long – run – Oligopoly – characteristics – Price rigidity – Kinked Demand Curve – Distribution – Concepts – Marginal Productivity – Theory of Distribution.

Unit-IV: National Income And Economic Systems: National Income – Definition Measurement – GDP – Meaning Fiscal deficit – Economic systems – Socialism – Mixed Economic System – Free Market economy.

Unit-V: Structural Reforms: Concepts of Economic liberalization, Privatization, Globalization -WTO Objectives Agreements – Functions – Trade cycles – Meaning – Phases – Benefits of
International Trade – Balance of Trade and Balance of payments.

The previous Year 2020, 2019 Dravidian Open University B.Com 2nd Semester Syllabus was also available here.

Download Dravidian Open University syllabus of B.Com 2nd Year 2020 Syllabus

Download Dravidian Open University Syllabus of B.Com 2nd Year 2019 Syllabus

Also, read

• Dravidian Open University – B.Com 1st Semester Syllabus
• Dravidian Open University B.Com 3rd Semester Syllabus – B.Com 2nd Year
• B.Com 4th Semester Syllabus – Dravidian Open University
• B.Com 5th Semester Dravidian Open University Syllabus – B.Com 3rd Year
• Dravidian Open University B.Com 6th Semester Syllabus – B.Com 3rd Year

Here in this article, Dravidian Open Univerisity B.Com 2nd Semester Syllabus – B.Com 1st Year is clearly given. Follow this article to know the complete syllabus of B.Com second Semester. On this page, you may also download Syllabus of Dravidian University B.Com 2nd Semester in pdf format. Share this article with your friends who want B.Com II Sem Syllabus. For any queries or doubts regarding B.Com 2nd Semester Dravidian Open University Syllabus – B.Com 1st Year you may comment on the below comment box. We will answer them as soon as possible.