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Bachelor of Commerce

B. Com., Course Structure

The students of B. Com Degree Course will study the following subjects or other subjects and course contents as may be prescribed by the university from time to time.

Duration of course

The course of study for B. Com., degree shall extend over a period of 3 academic years, each academic year is comprised of two semesters and each semester is comprised of 16 weeks of class work, provided that the candidates completes his/ her degree within six years from the date of admission to the first semester of the B. Com., degree course.

Code	Subjects - CBCS SCHEME	Teaching Hours / Week	Internal Marks	Final Exam Marks	Total
B. Com., First Semester
101	Language-I, Course - I	04	20	80	100
102	Language-II, Course - I	04	20	80	100
103	Financial Accounting - I	04	20	80	100
104	Market Behavior and Cost Analysis	04	20	80	100
105	Principles of Business Management	03	20	80	100
106	Business Environment and Government Policy	04	20	80	100
	Semester -1, Total	23	120	480	600

Code	Subjects - CBCS SCHEME	Teaching Hours / Week	Internal Marks	Final Exam Marks	Total
B. Com., Second Semester
201	Language-I, Course - II	04	20	80	100
202	Language-II, Course - II	04	20	80	100
203	Financial Accounting - II	05	20	80	100
204	Indian Financial System	04	20	80	100
205	Human Resource Management	04	20	80	100
206	Mathematics for Business	04	20	80	100
	Semester -1I, Total	25	120	480	600

Code	Subjects	Teaching Hours / Week	Internal Marks	Final Exam Marks	Total
B. Com., Third Semester
301	Language-I, Course - III	04	20	80	100
302	Language-II, Course - III	04	20	80	100
303	Corporate Accounting	04	20	80	100
304	Corporate Administration	04	20	80	100
305	Fundamental of Computer Technology	04	20	80	100
306	Principles of Management	04	20	80	100
307	Environmental Science	As Per University’s Common Scheme
	Semester -1II, Total	24	120	480	600

Code	Subjects	Teaching Hours / Week	Internal Marks	Final Exam Marks	Total
B. Com., Fourth Semester
401	Language-I, Course - IV	04	20	80	100
402	Language-II, Course - IV	04	20	80	100
403	Advanced Corporate Accounting	04	20	80	100
404	Business Regulations	04	20	80	100
405	Computer Application in Business	04	20	80	100
406	Maintenance of Banking operations	04	20	80	100
407	Indian Constitution	As Per University’s Common Scheme
	Semester -1V, Total	24	120	480	600

Code	Subjects	Teaching Hours / Week	Internal Marks	Final Exam Marks	Total
B. Com., Fifth Semester
501	Financial Management	04	20	80	100
502	Income Tax - I	04	20	80	100
503	Techniques for Business Decisions - I	04	20	80	100
504	Elements of Cost Accounting	04	20	80	100
505	Higher Accounts	04	20	80	100
506	Service Management	04	20	80	100
507	Specialization Scream, Course - I	04	20	80	100
508	Logical and Analytical Reasoning	02	10	40	50
	Semester -V, Total	30	150	600	750

Code	Subjects	Teaching Hours / Week	Internal Marks	Final Exam Marks	Total
B. Com., Sixth Semester
601	Management Accounting	04	20	80	100
602	Income Tax - II	04	20	80	100
603	Techniques for Business Decisions - II	04	20	80	100
604	Methods and Techniques of Cost Accounting	04	20	80	100
605	Principles and Practice of Auditing	04	20	80	100
606	Small Business Management	04	20	80	100
607	Specialization Stream, Course - II	04	20	80	100
608	Soft Skills for Business	02	10	40	50
	Semester -VI, Total	30	150	600	750
	Semester - I to VI, Grand Total	150	780	3,120	3,900

Specialization Stream

A : Accounting
Course - I : 507 A1: Accounting Standards - I
Course -I I : 607 A2: Accounting Standards - II

B: Marketing Management
Course - I : 507 B1: Marketing Management
Course -I I : 607 B2: Consumer Behaviour

C: Financial Management
Course - I : 507 C1: Advanced Finanacial Management
Course -I I : 607 C2: Security Analysis and Portfolio Management

D: Banking and Insurance
Course - I : 507 D1: Advanced Banking
Course -I I : 607 D2: Management of Insurance Management

E : Business Taxation
Course - I : 507 E1: Business Taxation-I
Course -I I : 607 E2: Business Taxation-II

F: E-Commerce
Course - I : 507 F1: E-Commerce - I
Course -I I : 607 F2: E-Commerce - II

G : Quantative Techniques
Course - I : 507 G1: Quantative Techniques-I
Course -I I : 607 G2: Quantative Techniques-II

Examination : 3 Hours per paper
Maximum marks per paper : 100
Semester - end University Examination : 80 marks
Internal assessment : 20 Marks

There will be two testes in Languages in each semester and a test and skill development for internal assessment in commerce subjects.

Out of the two Languages of semesters - I to IV of B.Com selected by the students, at least one shall be an Indian Language such as Kannada, Hindi, Sanskrit, Urdu, Tamil, Telugu, Malayalam etc,. However, in the case of foreign nationals, the requirements of an Indian language maybe waived off by the University.

The student shall be offered the same two languages for B. Com programme which he / she has studies at the Pre-University level. How ever, a student may opt for Kannada ever if he / she has not studies it at the Pre-University level.

The university may permit private study of a Language by a student if the number of students opting for the language is less-than five, and allow him/ her to appear for the examination inthat language without insisting on attendance, and

A student who has taken admission to B. Com - V Semester shall select any one of the following as his / her specialization stream being compulsory. Course - I of the specialization Stream selected by the student shall be studied in B. Com - V Semester shall be studied in B.Com - VI Semester.

A student in B. Com - VI Semester shall have the option either to study “Entrepreneurship Development and small Business Management” course (course 606) or to take up Project work, and prepare and submit the Project Report under the guidance of a teacher before the commencement of examination of Semester - VI. The candidate who fails to submit the Project Report shall not be permitted to take the whole examination B. Com - VI Semester. And Besides the above Course (as stated under 7.1 above,) the students of B. Com Programme shall be offered the following additional Courses which are Mandatory. Environment Science in III Semester and Constitution of India in IV Semester.

Appearance for the Examination
A Candidate should apply for all the subjects of the semester when he/she appears for the examination of that semester for the first time.

Declaration of Result
The Degree of Bachelor of Commerce shall be awarded to the candidates who have passed all the courses of all the six semesters of B. Com,. However, the Class of the Degree shall be awarded only to those students who have passed all the courses of the last / final two Semesters (that is Semesters - V and VI) in the first attempt.

Promotion to Next Higher Semester
For admission to B.Com - III Semester, a student shall pass at least 40% of the course of B. com - I and II semesters put together subject to a minimum of five courses ( excluding the courses, Environmental Science and Constitution of India ) and
For admission to B. Com - V Semester, the student shall pass at least 40 % of the Courses of B. Com - I to IV Semester ( Excluding the courses, Environmental Science and Constitution of India).

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