Four Year Bachelor of Commerce (Honours/Research) Degree Examination as per NEP 2020
Annexure – VI
List of Major subjects offered under Bachelor of Commerce (Honours/Research) Degree
Examination
(Any one to be opted by the student in the first semester itself).
Major Subject: Accounting and Taxation
Programme Specific Outcomes
PSO 1 Develop necessary professional knowledge and skills in accountancy and taxation
PSO 2 Demonstrate the ability to interpret and analyze financial statements
PSO 3 Demonstrate effective oral and written business communication
PSO 4 Implement traditional and modern strategies and practices of costing, management, auditing and
Taxation
PSO 5 Develop competency in students to make them employable in the accounting and taxation
Industry
Sem Course Name Course Teaching Scheme Examination Scheme Credits
Code (Total Hours)
Max. Max. Max. Max. Min.
Marks Marks Marks Marks Passing
Practical
(TH) (PR (CIE) (Total) Marks
Theory
Total
I Principles of Business 60 - 60 80 - 20 100 40 4
Management
II Commercial Laws 60 - 60 80 - 20 100 40 4
III Introduction to 60 - 60 80 - 20 100 40 4
Accounting Process
Accounting for Special 60 - 60 80 - 20 100 40 4
Transactions
IV Financial Accounting - I 60 - 60 80 - 20 100 40 4
Elements of Cost 60 - 60 80 -
V Financial Accounting - II 60 - 60 80 - 20 100 40 4
Computerized Accounting 15 90 120 - 100 - 100 50 4
Costing Techniques 60 - 60 80 - 20 100 40 4
OR
Management Accounting
VI Direct Taxes 60 - 60 80 - 20 100 40 4
Company Accounts 60 - 60 80 - 20 100 40 4
Indirect Taxes 60 - 60 80 - 20 100 40 4
OR
Auditing: Principles and
Practices
VII Cost Control and Analysis 60 - 60 80 - 20 100 40 4
(H) Advanced Financial 60 - 60 80 - 20 100 40 4
Accounting
Income Tax: Law and 60 - 60 80 - 20 100 40 4
Practices
Special Purpose Audits
OR
Internal Audit
VIII Accounting for 60 - 60 80 - 20 100 40 4
(H) Investments and Financial
Instruments
1
Four Year Bachelor of Commerce (Honours/Research) Degree Examination as per NEP 2020
Accounting for 60 - 60 80 - 20 100 40 4
Managerial Decisions
Human Resource 60 - 60 80 - 20 100 40 4
Accounting
Procedural Aspects of GST 60 - 60 80 - 20 100 40 4
Law
OR
Accounting of
International Business
VII Accounting for 60 - 60 80 - 20 100 40 4
(R) Managerial Decisions
Income Tax: Law and 60 - 60 80 - 20 100 40 4
Practices
Special Purpose Audits 60 - 60 80 - 20 100 40 4
OR
Internal Audit
VIII Accounting for 60 - 60 80 - 20 100 40 4
(R) Investments and Financial
Instruments
Accounting for 60 - 60 80 - 20 100 40 4
Managerial Decisions
Procedural Aspects of GST 60 - 60 80 - 20 100 40 4
Law
OR
Inflation Accounting
2
Four Year Bachelor of Commerce (Honours/Research) Degree Examination as per NEP 2020
Major Subject: Business Administration
Programme Specific Outcomes
PSO 1 Implement traditional and modern strategies and practices of business management and
Administration
PSO 2 Demonstrate effective oral and written business communication
PSO 3 Develop competency in students to make them employable in the corporate world
PSO 4 Develop ethical practices and imbibe values for better corporate governance.
PSO 5 Demonstrate the ability to analyze in detail the companies act 2013 and other business regulations
Sem Course Name Course Teaching Scheme Examination Scheme Credits
Code (Total Hours)
Max. Max. Max. Max. Min.
Marks Marks Marks Marks Passing
Practical
(TH) (PR) (CIE) (Total) Marks
Theory
I Principles of Business 60 - Total
60 80 - 20 100 40 4
Management
II Commercial Laws 60 - 60 80 - 20 100 40 4
III Evolution of Business and 60 - 60 80 - 20 100 40 4
Commercial Geography
Economics – I 60 - 60 80 - 20 100 40 4
IV Business Procedures and 60 - 60 80 - 20 100 40 4
Practices
Economics – II 60 - 60 80 - 20 100 40 4
V Marketing Management – I 60 - 60 80 - 20 100 40 4
Human Resource 60 - 60 80 - 20 100 40 4
Management – I
Entrepreneurship 60 - 60 80 - 20 100 40 4
Development
OR
Cooperation and Rural
Development
VI Direct Taxes 60 - 60 80 - 20 100 40 4
Business Statistics 60 - 60 80 - 20 100 40 4
Marketing Management – II 60 - 60 80 - 20 100 40 4
OR
Human Resource
Management – II
VII Organizational Behaviour 60 - 60 80 - 20 100 40 4
(H) Operations Research 60 - 60 80 - 20 100 40 4
Service Sector Management 60 - 60 80 - 20 100 40 4
Business Finance – I 60 - 60 80 - 20 100 40 4
OR
International Business – I
VIII Strategic Management 60 - 60 80 - 20 100 40 4
(H) Corporate Social 60 - 60 80 - 20 100 40 4
Responsibility
Project Management 60 - 60 80 - 20 100 40 4
Business Finance – II 60 - 60 80 - 20 100 40 4
OR
International Trade – II
VII Organizational Behaviour 60 - 60 80 - 20 100 40 4
(R) Operations Research 60 - 60 80 - 20 100 40 4
Business Finance – I 60 - 60 80 - 20 100 40 4
OR
International Trade – I
3
Four Year Bachelor of Commerce (Honours/Research) Degree Examination as per NEP 2020
VIII Strategic Management 60 - 60 80 - 20 100 40 4
(R)
Project Management 60 - 60 80 - 20 100 40 4
Business Finance – I 60 - 60 80 - 20 100 40 4
OR
International Business – I
4
Four Year Bachelor of Commerce (Honours/Research) Degree Examination as per NEP 2020
Major Subject: Finance and Banking
Programme Specific Outcomes
PSO 1 Develop necessary professional knowledge and skills in banking and finance
PSO 2 Demonstrate the ability to analyze the financial markets
PSO 3 Understanding the rules and regulations laid down by market regulators like RBI, SEBI, IRDA, etc.
PSO 4 Implement traditional and modern strategies and practices of banking, finance, and insurance
PSO 5 Develop competency in students to make them employable in the banking, finance and
insurance industry
Sem Course Name Course Teaching Scheme Examination Scheme Credits
Code (Total Hours)
Max. Max. Max. Max. Min.
Practical
Marks Marks Marks Marks Passing
Theory
Total
(TH) (PR) (CIE) (Total) Marks
I Principles of Business 60 - 60 80 - 20 100 40 4
Management
II Commercial Laws 60 - 60 80 - 20 100 40 4
III Fundamentals of Banking 60 - 60 80 - 20 100 40 4
Elementary Corporate 60 - 60 80 - 20 100 40 4
Finance
IV Fundamentals of 60 - 60 80 - 20 100 40 4
Insurance
Indian Financial System 60 - 60 80 - 20 100 40 4
V Stock Market Operations 60 - 60 80 - 20 100 40 4
Financial Management 60 - 60 80 - 20 100 40 4
Insurance Procedures and 60 - 60 80 - 20 100 40 4
Practices
OR
Banking Regulations
VI Mutual Fund Foundations 60 - 60 80 - 20 100 40 4
Working Capital 60 - 60 80 - 20 100 40 4
Management
Security Analysis and 60 - 60 80 - 20 100 40 4
Portfolio Management
OR
Commodity Markets
VII Investment and Merchant 60 - 60 80 - 20 100 40 4
(H) Banking
Financial Derivatives 60 - 60 80 - 20 100 40 4
Risk Management 60 - 60 80 - 20 100 40 4
Mergers and Acquisitions 60 - 60 80 - 20 100 40 4
OR
Fixed Income Securities
VIII Behavioural Finance 60 - 60 80 - 20 100 40 4
(H) Marketing of Financial 60 - 60 80 - 20 100 40 4
Services
NBFC and Micro Finance 60 - 60 80 - 20 100 40 4
Depository Operations 60 - 60 80 - 20 100 40 4
OR
Securities Operation and
Risk Management
VII Investment and Merchant 60 - 60 80 - 20 100 40 4
(R) Banking
Risk Management 60 - 60 80 - 20 100 40 4
Mergers and Acquisitions 60 - 60 80 - 20 100 40 4
5
Four Year Bachelor of Commerce (Honours/Research) Degree Examination as per NEP 2020
OR
Fixed Income Securities
VIII Behavioural Finance 60 - 60 80 - 20 100 40 4
(R)
Marketing of Financial 60 - 60 80 - 20 100 40 4
Services
Depository Operations 60 - 60 80 - 20 100 40 4
OR
Securities Operation and
Risk Management
6
Four Year Bachelor of Commerce (Honours/Research) Degree Examination as per NEP 2020
Major Subject: Computer Applications
‘Computer Applications’ as a major subject can only be offered by the affiliated colleges having valid
affiliation to run B. Com (Computer Application)’ i.e. ‘BCCA’ program with a separate intake capacity.
Programme Specific Outcomes
PSO 1 Problem analysis: Identify, formulate, review, research, and analyse complex organisational
problems reaching substantiated conclusions using principles of information technology
and ethics of management.
PSO 2 Design/development of sustainable solutions: Design solutions for problems that meet the
specified needs with appropriate consideration for the public health and safety, and the
cultural, societal, legal, ethical and environmental considerations using different computer
application tools.
PSO 3 Skills in Programming: Possess practical and theoretical knowledge of programming skills,
database and web development tools sufficient to earn a living and contribute to the
economic development of the region, state and nation.
PSO 4 Communication: Communicate effectively on complex technical activities with the
community and society at large, such as, being able to comprehend and write effective
reports and design documentation, make effective presentations, and give and receive
clear instructions.
PSO 5 Life-long learning: Recognize the need and ability to engage in independent and lifelong
learning in the broadest context of emerging markets and technological change.
Sem Course Name Course Teaching Scheme Examination Scheme Credits
Code
(Total Hours)
T P T Max Max. Max. Min.
h r o . Marks Marks Passing
e a t Mar (CIE) (Total) Marks
o c a ks
r ti l (TH)
y c
a
l
I Principles of Business 60 - 60 80 20 100 40 4
Management
II Commercial Laws 60 - 60 80 20 100 40 4
III Fundamentals of Information
60 60 80 20 100 40 4
Technology
Practical MS-Office Practical 120 120 100 100 50 4
IV HTML & Java Script 60 60 80 20 100 40 4
Practical HTML & Java Script 120 120 100 100 50 4
V DBMS 60 60 80 20 100 40 4
Practical Tally 120 120 100 100 50 4
Software Testing
60 60 80 20 40 4
OR
7
Four Year Bachelor of Commerce (Honours/Research) Degree Examination as per NEP 2020
Advance Technologies
VI PHP & MY SQL 60 60 80 20 100 40 4
Practical PHP MY SQL 120 120 100 100 50 4
Practical Core Java
OR 120 120 100 100 50 4
Practical C#.Net
VII (H) Python Programming 60 60 80 20 100 40 4
Practical Python Programing 120 120 100 100 50 4
Cloud Computing 60 60 80 20 100 40 4
Practical Advance Java
OR 120 120 100 100 50 4
Practical React JS
VIII [Link] 60 60 80 20 100 40 4
(H)
Practical [Link] 120 120 100 100 50 4
Information Security and
60 60 80 20 100 40 4
Cyber Law
Practical Android
Programming
120 120 100 100 50 4
OR
Practical Angular JS
VII (R) Python Programming 60 60 80 20 100 40 4
Practical Python
120 120 100 100 50 4
Programming
Practical Advance Java
OR 120 120 100 100 50 4
Practical React JS
VIII (R) [Link] 60 60 80 20 100 40 4
Practical [Link] 120 120 100 100 50 4
Practical Android
Programming
120 120 100 100 50 4
OR
Practical Angular JS
8
Four Year Bachelor of Commerce (Honours/Research) Degree Examination as per NEP 2020
DETAILED SYLLABUS – MAJOR SUBJECTS
[Link] (Four Year – UG) – Semester – I
Principles of Business Management
Course Outcome
CO1 The student will be able to identify different functions of management and
management thoughts.
CO2 The student will be able to differentiate between Management and Administration
as well as identify the skills required for a manager.
CO3 The student will be able to Outline and illustrate plans for various activities.
CO4 The Student will be able to develop competency of decision making while working in
a group.
CO5 The student will be able to apply various management principles in his/ her day-to-
day life
Unit I:
Introduction -Nature, function, definition and importance of management, Definition, nature, purpose and scope of
management, Functions of a manager, is management a science or art? Development of Management Thought -Scientific
management; Contribution of Taylor, Fayol, Mary Follet, Elton Mayo; Hawthorne experiments, Contingency approach.
Unit II:
Management and Administration-Management and administration, Management as a profession, Professionalism of
management in India, Management ethics and management culture, Skills required of manager, Classification of skills,
Methods of skills development.
Unit III:
Management Planning-Concept of planning, objectives, Nature, Types of plan, Stages involved in planning,
Characteristics of a good plan, Importance, Limitations of planning, Making planning effective, Strategic planning in
Indian Industry.
Unit VI:
Decision Making-Concept, characteristics of decisions, Types of decisions, Steps Involved in decision making, Importance
of decision making, Methods of decision making, Committee Decision Making. Organisation -Concepts, Principle of
organization, Importance, Features of good organization structure, Types of Organisation structure.
Reference Books:
1. Essential of Business Administration - [Link] Himalaya Publishing House
2. Management: Concept and Strategies By J. S. Chandan, Vikas Publishing
3. Principles of Management, By Tripathi, Reddy Tata McGraw Hill
4. Principles of Management By Ramasamy T, Himalaya Publishing House
5. Principles of Management, [Link] Vashisht & [Link] Rajput, Taxmann
9
Four Year Bachelor of Commerce (Honours/Research) Degree Examination as per NEP 2020
[Link] (Four Year – UG) – Semester – II
Commercial Laws
Course Outcome
CO1 The Student will be able to understand Various legal provisions related to Contract
Act
CO2 The students will be able to understand the provision for special contracts.
CO3 The students will be able to identify the legal provision of formations and management
of the company
CO4 The students will be able to understand and identify the rights of consumers and the
redressal mechanism
CO5 The students will be able to outline the scope of IT Act in business
Unit – I
UNIT - I Contract Law – Meaning – Law of Contract – Definition – Classification of Contracts – Essential Elements of Valid
Contract – Discharge of Contract – Remedies of Breach of Contract – Offer – and Acceptance – Legal Rules relating to
Offer and Acceptance – Revocation of Offer and Acceptance.
UNIT - II Contract of Agency - Bailment and Pledge – Essentials of Bailment – Rights and Duties of Bailor and Bailee-
Pledge-Essentials-Rights and Duties of Pawnee. Contract of Sale of Goods Act 1930 –Rules regarding Delivery of Goods –
Rights and Duties of a Buyer and Seller.
UNIT - III Company – Definition-Characteristics – Kinds – Privileges of Private Company – Formation of a Company –
Memorandum of Association – Meaning – Purpose – Alteration of Memorandum – Doctrine of Ultravires – Articles of
Association - Meaning Forms – Contents – Alteration of Articles – Doctrine of Indoor management. Prospectus –
Definition – Contents – Deemed Prospectus – Misstatement in Prospectus - Shares and Debentures – Meaning – Types –
Director and Secretary – Qualification and Disqualification – Appointment – Removal – Remuneration – Powers, Duties
and Liabilities. Meeting – Requisites of Valid Meeting – Types of Meeting – Winding up – Meaning – Modes of Winding
Up.
Unit IV - Consumer Protection Act, 2019: Definitions, Consumer Protection in India; Rights of Consumers; Consumer
Dispute Redressal Forums; Nature and Scope of Remedies. Information Technology Act 2000 – Scope and Objectives, E-
Governance, Authorities, Offences and Penalties.
Books for Reference
1. [Link], “Business Law”, Sultan Chand & Sons, New Delhi 2005.
2. [Link] & Bagavath, “Business Law” [Link], New Delhi 2005
3. Bagrial A.K, “Company Law”, Vikas Publishing House, New Delhi
4. Rajiv Kapoor N. D. Kapoor, Rajni Abbi, Bharat Bhushan N.D. Kapoor, Elements of Mercantile Law
Question paper pattern (Common for All Major Subjects)
Question No. Unit Marks Question Pattern
1 1 4 1 question of 4 marks
2 4 1 question of 4 marks
3 4 1 question of 4 marks
4 4 1 question of 4 marks
2 1 16 2 questions of 8 marks each
OR
1 question of 16 marks
3 2 16 2 questions of 8 marks each
OR
1 question of 16 marks
4 3 16 2 questions of 8 marks each
OR
10
Four Year Bachelor of Commerce (Honours/Research) Degree Examination as per NEP 2020
1 question of 16 marks
5 4 16 2 questions of 8 marks each
OR
1 question of 16 marks
11