Dravidian Open University B.Com 3rd Semester Syllabus 2024 – B.Com 2nd Year Subjects

Dravidian Open University B.Com 3rd Semester Syllabus 2024 – B.Com 2nd Year is given on this page. All the units in (Bachelor of Commerce) B.Com third Semester revised syllabus are covered in this article. Candidates need to check the B.com III Sem new syllabus on this site. You can download the new applicable B.Com 3rd sem syllabus 2024 here just by one click on the link. Students may also check and download the Dravidian Open University B.Com 3rd Semester Syllabus on the 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 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 of the world.

Dravidian University B.Com Course Structure

The University official website is www.dravidianuniversity.ac.in

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 III Semester – Dravidian University

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

  • English
  • Tel/Hindi/Urdu/Sans
  • ICT-1 (Information & Communication Technology)
  • Communication & Soft Skills-2
  • Corporate Accounting
  • Business Statistics
  • Banking Theory & Practice

Download Dravidian University B.Com 3rd Semester Syllabus 2024

<< Download B.Com 3rd Semester Dravidian Open Unversity Syllabus >>

Dravidian Open University B.Com 3rd Semester Syllabus

Sl. NoCourseName of the subjectTotal MarksMid. Sem. ExamSem. End ExamTeaching HoursCredits
1First LanguageEnglish100257543
2Second LanguageTel/Hindi/Urdu/Sans100257543
3Foundation Course -1ICT-1 (Information & Communication Technology)50 –5022
4Foundation Course- 2Communication & Soft Skills-250 –5022
5DSC 1 CCorporate Accounting100257554
6DSC 2 CBusiness Statistics100257554
7DSC 3 CBanking Theory & Practice100257554

DSC 1 C – Corporate Accounting

  • Unit-I: Accounting for Share Capital – Issue, forfeiture, and reissue of forfeited shares- concept & process
    of book building – Issue of rights and bonus shares – Buyback of shares (preparation of Journal and Ledger).
  • Unit-II: Issue and Redemption of Debentures – Employee Stock Options – Accounting Treatment for
    Convertible and Non-Convertible Debentures (preparation of Journal and Ledger).
  • Unit –III: Valuation of Goodwill and Shares: Need and methods – Normal Profit Method, Super Profits Method – Capitalization Method – Valuation of shares – Need for Valuation – Methods of Valuation – Net assets method, Yield basis method, Fair value method (including problems).
  • UNIT – IV: Company Final Accounts: Preparation of Final Accounts – Adjustments relating to the preparation of final accounts – Profit and loss account and balance sheet – Preparation of final accounts using computers (including problems).
  • Unit –V: Provisions of the Companies Act, 2013 relating to issues of shares and debentures – Book Building- Preparation of Balance Sheet and Profit and Loss Account – Schedule-III.

DSC 2C – Business Statistics

  1. Unit 1: Introduction to Statistics
  2. Definition, importance, and limitations of statistics – Collection of data – Schedule and questionnaire – Frequency distribution – Tabulation -Diagrammatic and graphic presentation of data using Computers (Excel).
  3. Unit 2: Measures of Central Tendency
    Characteristics of measures of Central Tendency-Types of Averages – Arithmetic Mean, Geometric Mean, Harmonic Mean, Median, Mode, Deciles, Percentiles, Properties of averages and their applications.
  4. Unit 3: Measures of dispersion and Skewness
    Properties of dispersion-Range-Quartile Deviation –Mean Deviation-Standard Deviation Coefficient of Variation-Skewness definition-Karl Pearson’s and Bowley’s Measures of skewness Normal Distribution.
  5. Unit 4: Measures of Relation
    Meaning and use of correlation – Types of correlation-Karlpearson’s correlation coefficient –
    Spearman’s Rank correlation-probable error-Calculation of Correlation by Using Computers.
    Regression analysis comparison between correlation and Regression – Regression Equations Interpretation of Regression Co-efficient.
  6. Unit 5: Analysis of Time Series & Index Numbers
    Components of Time series- Measurement of trend and Seasonal Variations – Index Numbers Methods of Construction of Index Numbers – Price Index Numbers – Quantity Index Numbers –
    Tests of Adequacy of Index Numbers – Cost of Index Numbers-Limitations of Index Numbers – Use of Computer Software.

DSC 3C – Banking Theory & Practice

  • Unit-I: Introduction
    Meaning & Definition of Bank – Functions of Commercial Banks – Kinds of Banks – Central
    Banking Vs. Commercial Banking.
  • Unit-II: Banking Systems
    Unit Banking, Branch Banking, Investment Banking- Innovations in banking – E-banking –
    Online and Offshore Banking, Internet Banking – Anywhere Banking – ATMs – RTGS.
  • Unit-III: Banking Development
    Indigenous Banking – Cooperative Banks, Regional Rural banks, SIDBI, NABARD – EXIM
  • Unit-IV: Banker and Customer
    Meaning and Definition of Banker and customer – Types of Customers – General
    Relationship and Special Relationship between Banker and Customer – KYC Norms.
  • Unit-V: Collecting Banker and Paying Banker
    Concepts – Duties & Responsibilities of Collecting Banker – Holder for Value – Holder in
    Due Course – Statutory Protection to Collecting Banker – Responsibilities of Paying Banker –
    Payment Gateways.

Dravidian Open University B.Com 3rd Semester Syllabus 2024

Dravidian Open University (Bachelor of Commerce) B.Com 3rd Sem Syllabus 2024 was also available here. Candidates can also download the 3rd Year B.Com Semester 2024 Syllabus as well.

Also, read

FAQS About Dravidian Open University B.Com 3rd Semester Syllabus 2024 Subjects

What is B.Com?

B.Com stands for Bachelor of Commerce, which is an undergraduate degree in commerce and related subjects. It is a three-year program that includes courses on accounting, economics, finance, marketing, and business management.

What are the subjects in B.Com 3rd semester?

The subjects in B.Com 3rd semester may vary depending on the university or institution. Typically, it may include subjects such as Financial Accounting, Business Mathematics and Statistics, Corporate Accounting, Business Law, and Cost Accounting.

What is the syllabus for B.Com 3rd semester?

The syllabus for B.Com 3rd semester may also vary depending on the university or institution. However, it generally covers topics related to accounting, finance, taxation, and business law.

What are the career opportunities after completing B.Com?

Graduates with a B.Com degree can pursue various career opportunities such as accountants, financial analysts, tax consultants, auditors, bankers, and business managers. They can also opt for higher education such as MBA, M.Com, or CA to further enhance their career prospects.

What are the eligibility criteria to pursue B.Com?

To pursue B.Com in India, a candidate must have completed their 10+2 or equivalent education from a recognized board or university.

What is the duration of B.Com?

The duration of B.Com is three years, which is divided into six semesters.

What are the subjects covered in B.Com?

The subjects covered in B.Com may vary from university to university, but some common subjects include financial accounting, cost accounting, business law, economics, marketing management, and business communication.

What is Dravidian Open University?

Dravidian Open University is a distance learning university in India that offers various undergraduate and postgraduate degree programs in multiple disciplines.

How can I get the B.Com 3rd Semester syllabus and subjects for Dravidian Open University?

You can visit the official website of Dravidian Open University or contact their admission office to get more information about the B.Com 3rd Semester syllabus and subjects.

Here in this article, Dravidian Open University B.Com 3rd Semester Syllabus 2024 – B.Com 2nd Year is clearly given. Follow this article to know the complete syllabus of the B.Com third Semester. On this page, you may also download Syllabus of Dravidian University B.Com 3rd Semester 2024 in pdf format. Share this article with your friends who want B.Com III Sem Syllabus. For any doubts regarding Dravidian Open University B.Com 3rd Semester Syllabus – B.Com 2nd Year Course Structure & Subjects. 

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