B.Com 4th Semester Syllabus 2020 – Dravidian Open University

By Exam Alerts Last updated Jan 2, 2020

The details of B.Com 4th Semester Syllabus 2020 – Dravidian Open University are given below. The new applicable syllabus of the Dravidian open university is updated here. In the updated syllabus of the B.Com fourth semester, all the topics are mentioned so students can easily understand the syllabus. The revised B.Com IV semester syllabus is also updated on the official website. The University official website is www.dravidianuniversity.ac.in

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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 2020

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

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

Communication & Soft Skills-3
Analytical Skills
Entrepreneurship
Leadership Education
Accounting for Service organizations
Business Laws
Income Tax

Download Dravidian University B.Com 4th Semester Syllabus

<< Download B.Com 4th Semester Dravidian Open Unversity Syllabus >>

Dravidian Open University B.Com 4th Semester Syllabus 2020

Sl. No	Course	Name of the subject	Total Marks	Mid. Sem. Exam	Sem. End Exam	Teaching Hours	Credits
1	Foundation Course- 7	Communication & Soft Skills-3	50	–	50	2	2
2	Foundation Course- 8	Analytical Skills	50	–	50	2	2
3	Foundation Course- 9	Entrepreneurship	50	–	50	2	2
4	Foundation Course- 10	Leadership Education	50	–	50	2	2
5	DSC 1 D	Accounting for Service organizations	100	25	50	5	4
6	DSC 2 D	Business Laws	100	25	75	5	4
7	DSC 3 D	Income Tax	100	25	75	5	4

DSC 1D- Accounting for Service Organizations

Unit-I: Non-Trading/ Service Organizations:
Concept – Types of Service Organizations – Section (8) and other provisions of Companies Act,
2013.
Unit – II: Electricity Supply Companies:
Accounts of Electricity supply companies: Double Accounting system – Revenue Account – Net
Revenue Account – Capital Account – General Balance Sheet (including problems).
Unit – III: Bank Accounts
Bank Accounts – Books and Registers to be maintained by Banks – Banking Regulation Act, 1969 – Legal Provisions Relating to the preparation of Final Accounts (including problems).
Unit-IV: Insurance Companies
Life Insurance Companies –Preparation of Revenue Account, Profit and Loss Account, Balance
Sheet (including problems) – LIC Act, 1956.
Unit-V: General Insurance
Principles – Preparation of final accounts – with special reference to fire and marine insurance
(including problems) – GIC Act, 1972.

DSC 2D – Business Laws

Unit-1: Contract
Meaning and Definition of Contract-Essential elements of valid Contract -Valid, Void and
Voidable Contracts – Indian Contract Act, 1872.

Unit-2: Offer and Acceptance
Definition of Valid Offer, Acceptance, and Consideration -Essential elements of a Valid
Offer, Acceptance, and Consideration.

Unit-3: Capacity of the Parties and Contingent Contract
Rules regarding to Minors contracts – Rules relating to contingent contracts – Different
modes of discharge of contracts-Rules relating to remedies to breach of contract.

Unit-4: Sale of Goods Act 1930
Contract of sale – Sale and agreement to sell – Implied conditions and warranties –
Rights of unpaid vendor.

Unit-5:
Cyber Law and Contract Procedures – Digital Signature – Safety Mechanisms.

DSC 3D – Income Tax

Unit-I
Introduction: Income Tax Law – Basic concepts: Income, Person, Assesse, Assessment year,
Agricultural Income, Capital and revenue, Residential status, Income exempt from tax (theory only).

Unit-II
Income from salary: Allowances, perquisites, profits in lieu of salary, deductions from salary income,
computation of salary income and qualified savings eligible for deduction u/s 80C (including
problems).

Unit-III
Income from House Property: Annual value, let-out/self-occupied/deemed to be a let-out house, deductions from annual value – computation of income from house property (including problems).

Unit-IV
Income from Capital Gains – Income from other sources – (from Individual point of view) –
chargeability – and assessment (including problems).

Unit-V:
Computation of total income of an individual – Deductions under section – 80 (including problems).

Also, read

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