Dravidian Open University B.Com 3rd Semester Syllabus – B.Com 2nd Year is given on this page. All the units in 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 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. 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 an 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
|B.Com Course structure in Dravidian University|
|B.Com is a 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|
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. Bachelor of commerce subjects are given below.
- Cost Account
- Human Resource
Subjects in B.Com III Semester – Dravidian University
The following are the Dravidian University B.Com second year – first semester subjects
- ICT-1 (Information & communication Technology)
- Communication & Soft Skills-2
- Corporate Accounting
- Business Statistics
- Banking Theory & Practice
Download Dravidian University B.Com 3rd Semester Syllabus
Dravidian Open University B.Com 3rd Semester Syllabus
|Sl. No||Course||Name of the subject||Total Marks||Mid. Sem. Exam||Sem. End Exam||Teaching Hours||Credits|
|3||Foundation Course -1||ICT-1 (Information & communication Technology)||50||–||50||2||2|
|4||Foundation Course- 2||Communication & Soft Skills-2||50||–||50||2||2|
|5||DSC 1 C||Corporate Accounting||100||25||75||5||4|
|6||DSC 2 C||Business Statistics||100||25||75||5||4|
|7||DSC 3 C||Banking Theory & Practice||100||25||75||5||4|
DSC 1 C – Corporate Accounting
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).
Issue and Redemption of Debentures – Employee Stock Options – Accounting Treatment for
Convertible and Non-Convertible debentures (preparation of Journal and Ledger).
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 preparation
of final accounts – Profit and loss account and balance sheet – Preparation of final accounts
using computers (including problems).
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
Unit 1: Introduction to Statistics
Definition, importance and limitations of statistics – Collection of data – Schedule and questionnaire – Frequency distribution – Tabulation -Diagrammatic and graphic presentation of data using Computers (Excel).
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.
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.
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 EquationsInterpretation of Regression Co-efficient.
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
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 –
- Dravidian Open University – B.Com 1st Semester Syllabus
- B.Com 2nd Semester Dravidian Open University Syllabus – B.Com 1st 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 University B.Com 3rd Semester Syllabus – B.Com 2nd Year is clearly given. Follow this article to know the complete syllabus of B.Com third Semester. In this page, you may also download Syllabus of Dravidian University B.Com 3rd Semester in pdf format. Share this article with your friends who want B.Com III Sem Syllabus. For any queries or doubts regarding Dravadian Open University B.Com 3rd Semester Syllabus – B.Com 2nd Year you may comment on the below comment box. We will answer them as soon as possible.