Tamil Nadu Open University BCOM Syllabus

To start attend classes for Tamil Nadu Open University B.Com course , I need TNOU B.Com syllabus, please provide here TNOU B.Com programme syllabus???

[Kiran Chandar]

As you are looking for Tamil Nadu Open University B.Com degree course syllabus, here I am giving:

B.Com

First Year

Paper I - Business Organisation

Paper II - Financial Accounting

Paper III - Business Economics

Second Year

Paper IV - Business Correspondence and Office Methods

Paper V - Banking Theory, Law and Practice

Paper VI - Principles of Management

Paper VII - Business Statistics

Paper VIII - Marketing

Third Year

Paper IX - Cost Accounting

Paper X - Commercial Law and Industrial Law

Paper XI - Advanced Accounting

Paper XII - Auditing

Paper XIII - Insurance


Block – I:

Nature and scope of business – Business versus Profession and Employment, characteristics of business, branches of business, interrelationship between industry commerce and trade – Objectives and essentials of business – Forms of business organization – Sole Proprietary concerns – Partnership Firms – Co-Operative Societies.

Block - II:

Joint stock company – Features – Company versus Partnership Firms – Kinds of Companies – Private versus Public Companies – Privileges of a Private Company – Formation of a company – Promotion and its stages, Incorporation, Commencement of business – Memorandum and Articles of Association – Alteration of Memorandum and Articles.

Block – III:

Financing of companies – Shares – Debentures and others – Methods of raising capital – Prospectus, contents, legal importance, implications of misstatements in prospectus – Underwriting – Public deposits.

Block – IV:

Structure of company management – Powers, duties and responsibilities of directors – Company Meetings – Meetings of Board of Directors and Share holders – Resolutions in shareholders meetings – Dividends and bonus shares.

Block – V:

Scale of operation and size of the firm – Business combinations – Government in business – Public utilities – Social responsibilities of business.

BOOKS RECOMMENDED:
1.Y.K. Bhushan - Fundamentals of Business organization and Management,
Sultan Chand, New Delhi.
2. C.B. Gupta - Business organization and Management, Sultan Chand & Sons.,
New Delhi.
Paper – II
Financial Accounting

Block – I:

Basic Accounting concepts – Accounting process – Trial balance – Final Accounts of sole traders – Common adjustments in the preparation of final accounts – Adjusting and closing entries – Manufacturing account.

Block – II:

Bills of Exchange – Trade bills and accommodation bills – Accounts of non-trading concerns, Receipts and payments account and Income and Expenditure accounts - Capital versus Revenue Expenditure.

Block – III:

Accounts from incomplete records – Net worth method and Conversion method – Self-balancing ledgers – Insurance claims, claims against stock destroyed, asset destroyed, loss of profit (Simple problems only).

Block – IV:

Consignment and Joint venture – Account current – Average due date – Depreciation, various method of providing depreciation.

Block – V:

Departmental accounts – Branch accounts, kept at the Head Office – Independent branches (excluding foreign branches).

BOOKS RECOMMENDED:
1. R.L. Gupta and M. Radhaswamy – Advanced Accountancy Sultan Chand & Sons.,New Delhi.
2. S.N.Maheswari Introduction to Accounting, Vikas Publishing House, New Delhi.
3. M.C.Shukla, T.S.Grewal and S.C. Gupta – Advanced Accounts, S.Chand and Company Ltd., New Delhi.

Paper – III

Business Economics

Block – I:

Introduction to Economics – Nature, scope and limitations of Economics – Definitions – Adam Smith, Marshall and Lionel Robins – Fundamental concepts – Business Economics.
Consumer analysis – Characteristics and classification of human wants - Eagel’s law – Law of Diminishing marginal utility – Law of Equimarginal utility.

Block – II:

Demand Analysis – Law of Demand – Types – Determination of Demand – Demand schedule – Changes in Demand – Elasticity of Demand – Measurement – Types of elasticity – Factors determining elasticity of demand – Importance – Forecasting.
Consumer Equilibrium - Cardinal and Ordinal utility – Indifference curve analysis – Criticism of indifference curve – Marshallian utility compared production analysis.

Block – III: Production Analysis:

Factors of production – Theories of production – Laws of Return – Economics of Scale – Optimum combination of inputs.
Cost curves – Fixed and variable costs – Average and marginal costs – Short run cost curves and long run cost curves – Break-even analysis.

Block – IV: Market Analysis:

Pricing under perfect competition – Monopoly – Price discrimination – Pricing under monopolistic competition – Oligopoly and Duopoly – Pricing in public utilities.

Block – V:

Government and business: Industrial policy – Public Enterprises – National Income – Computation of National Income – Types of National Income – National income in India.

Paper IV

Business Correspondence and Office Methods

Block – I:

Form and arrangement of business letters – characterization of a good business letter – Trade letters: inquiries, offers, quotations – Orders – Confirmation – Execution, refusal and cancellation of an order – Claims, Complaints and adjustments.

Block – II:

Status enquiry – Letters of collection – Business circular letters – Letters relating to import and export – Agency correspondence.

Block – III:

Banking correspondence – Transport and Insurance letters – Correspondence with Government Central and State – Report writing: Drafting reports by individuals and committees.

Block – IV:

Organization of a modern office – Layout and environment – Functions and importance of Office – Relationship of office with other Departments – Office manuals – Handling mail: inward and outward – Internal and External communication.

Block – V:

Maintenance of Office records – Filing – Indexing – Office machines and Labour saving appliances.

BOOKS RECOMMENDED:

1. B.N. Tandon, Manual of Office Management and Correspondence, S.Chand & Co,. Ltd., New Delhi.
2. R.S.N. Pillai and Bagavathi, Modern Commercial Correspondence, S.Chand & Co., Ltd., New Delhi.
3. S.P. Arora, Office Organization and methods, Vikas Publishing House Pvt. Ltd.,



For detailed syllabus, here is attachment;;
(TNOU B.Com syllabus)