BCom III Semester


Unit – I
Preparation of trading and profit and loss account and profit and loss appropriation accounts, treatment of
dividends, interim and final dividend, proposed dividend unclaimed divided, dividend on preference shares,
income tax on dividend, payment of income tax, provision for taxation, treatment of excess provisions made
in earlier years, capital profits and revenue profits, managerial remuneration, net profit for managerial remuneration.

Unit – II
Amalgamation, absorption and reconstruction (External and internal), purchase consideration of balance sheet.

Unit – III
Holding company accounts: Meaning of Holding company and Subsidiary, meaning of certain terms, requirements
for holding companies under Indian companies act., preparation of consolidated balance sheet with special adjustments
regarding: Unrealized profits on trading stock, unrealized profits on fixed assets, inter company elimination and
adjustments, chart showing minority interest in subsidiary company and calculation of capital reserve or goodwill.

Unit – IV
Liquidation of companies’ accounts: Meaning of voluntary, liquidation, preparation of liquidator’s final statement
of accounts, order of discharging liabilities, liquidation expenses, calculation of liquidator’s remuneration, treatment
of uncalled capital, and liability of contributors.

Unit – V
Human Resource Accounting: Methods of HRA (only theoretical aspects).

Unit – VI
Profit prior to incorporation: Meaning ascertainment of profit prior to incorporation, basis for allocation of common
expenses and incomes, expenses chargeable after and before incorporation.

Reference Books:
1. Advanced accounting by Shukla and Grewal.
2. Financial accounting Vol.-II by M.B. Kadkol.
3. Advanced Accountancy by Dr. S.N. Maheshwari.


Unit – I
Introduction, importance of the business, Letter-Physical aspects of the business letters,
layout of the business letters, structure of the business letter, essentials of a good business letter.

Unit – II
Trade enquiries and quotations, Terms used in quotations, orders, confirmation of orders, statues
enquires, Trade and Bank, references, execution of orders.

Unit – III
Complaints and their adjustments, collection letters and replies.

Unit – IV
Circular letters, occasions for writing circular letter (letters to be drafted).

Unit – V
Advertisement copy: Drafting of Advertisement copy, Built in Literature.

Unit – VI
Market Report, Meaning, Structure, Stock Exchange Report, Terms used and phrases used in
market report, produce exchange.

Reference Books:
1. Business Correspondence and Reporting: By R.C. Sharma.
2. Modern Business Correspondence: By Bahe and Nagama.
3. Modern Business Correspondence: By Majumdar.
4. Essentials of Business Communication: By Reddy, Appannaiah, Nagaraj, Raja Rao.
5. Commercial Correspondence and Office Management: By RSN Pillai, Bhagavath.
6. Effective Business Correspondence: By Agarwal and Tripathi.
7. Business Communication and Reporting: By V.N. Mugali and Bengeri.
8. Commercial Correspondence: By Gosh and Bhushan.
9. Commercial Correspondence: By Koralahalli and Others.


Unit – I
Banker and Customer: Meaning and definitions of bankers and customer, services rendered
by the modern commercial banks, relationship between banker and customer. General and
Special Confined to Secrecy Projecting.

Unit – II
Banker as a Borrower: Opening and operating of the bank accounts, types of bank accounts,
pass book, closing of bank accounts.

Unit – III
Special types of customers: Minor, illiterate person, drunkard, Joint Hindu Family, Joint stock
company, joint accounts, partnership firm, married woman and societies, precautions to be taken
by the banker while opening and operating the accounts of the customer.

Unit – IV
Negotiation of Cheques: Meaning and definition, essentials of cheque, types of cheques, crossing,
methods of crossing, holder, holder in due course, marking of cheques, material alteration and mutilated
cheque, endorsement and its methods.

Unit – V
Paying and collecting Banker: Meaning, duties, liabilities and statutory protection.

Reference Books:
1. Banking law and practice by S.N. Maheshwari.
2. Banking theory and practice by K.C. Shekhar.
3. Practical banking by M. Radhaswamy.
4. Banking law and practice by Kalkundrikar, Kembhavi & Nabiraj.
5. Banking law and practice by Varshney and Sundaram.
6. Banking law and practice by V.N. Mugali.
7. Banking theory and practice by P.K. Srivastava.
8. Banking theory and practice by A.K. Basu.
9. Practice of law banking by Sheldon.
10. Banking law and practice in India by M.L. Tenden.
11. Banking theory and practice by B.S. Raman.
12. Banking theory and practice by P.N. Reddy and P.


1. Entrepreneurship: Definitions and framework, classification of entrepreneurs, nature and importance of
entrepreneurs, entrepreneurial culture and environment, growth and development of entrepreneurs.

2. Emergence of entrepreneurship in India industry and business, importance of entrepreneurial development,
entrepreneurial motivation, leadership, decision making, risk taking, business planning and time management,
self image, stress and its management perceptions, attitudes, sensitivity training, conflict management.

3. Government Policies and measures towards promotion of entrepreneurship, government and non government
agencies extending training and other infrastructural facilities to small entrepreneurs, area open for women entrepreneurs.

4. Project management starting a new venture, project identification, project formulation, project report project appraisal.

5. Definition of small scale industries, tiny industries, ancillary industries and characteristics, industrial policy issues
with respect to reservation of products etc role of SSI in industrialization and economic development of India.

6. Sickness in small scale units, causes and consequences, preventions and remedies.

Recommended Books:
1. Udai Pareek and T.V. Rao: Development of Entrepreneurship, Sanjiv Printers, Ahmedabad.
2. S.V.S. Sarma et al: Development Entrepreneurship, Issues and Problems, Small Industry Extension
Training Inst, Hyderabad.
3. S.B. Srivastava: A Practical Guide to Industrial Entrepreneurs, Sultan Chand and Sons, New Delhi.
4. Government of India: Report of the committee on development of small and medium entrepreneurs, 1975.
5. Bhanussali: Entrepreneurship Development, Himalaya Publication House, Mumbai.


Presentation of Data: Classification, tabulation, construction of frequency distribution, relative and
cumulative frequency distributions, graphical representation, frequency polygon, frequency curve, nogive
curve, histogram and pie chart.

Measures of central tendency: Concept of central tendency, mean, median, mode and quartiles.

Measures of dispersion: Concept of variation, range, mean deviation, quartile deviation, variance and
standard deviation.

Correlation and Regression: Scatter diagram co-efficient of correlation, properties, lines of regression,
relation between correlation and regression co-efficient.

Probability: Sample space, event, independent events, mutually exclusive events, definition of probability,
addition theorem, and multiplication theorem.

Random variable, probability mean function, probability density function and distribution function with their
properties. Binomial, Poisson, hyper geometric and normal distribution.

Introduction to SPSS package.

1. Srivastava & Sharma: QT for managerial decisions, New Age.
2. S.C. Gupta and K.V. Kapoor: Fundamental of Mathematical Statistics, Sultan Chand and Sons.
3. Murray R. Spiegel: Probability and Statistics, Schaum’s Outlines Series (1975).
4. Goon A.M. Gupta M.K. and Dasgupta: Fundamentals of statistics Vol. I 1991 and Vol. II World press, Calcutta.
5. Kishore Trivedi: Probability and Statistics with Reliability, Qucucit and Computer Science Applications, Pretice Hall of India.
6. Shenoy and Sharma: Business Statistics, New Age Publications.