Bachelor of Commerce (B.
Com) Module
Handbook
Mahatma Gandhi University, Meghalaya
Course Information
● Course Name: Bachelor of Commerce ([Link])
● Duration: 3 Years (6 Semesters)
● Eligibility: 10+2 or equivalent
● University: Mahatma Gandhi University, Meghalaya
● Recognition: UGC Recognized, BCI Approved
● Assessment Pattern: Internal (25%) + External (75%)
Course Objectives
● Develop a strong foundation in accounting, finance, economics, and business
management
● Grasp the principles and operational methodologies of commerce within the context
of a global business environment
● Foster critical thinking and analytical abilities essential for making informed business
decisions
● Gain proficiency in business laws, taxation regulations, and the intricacies of financial
reporting
● Hone effective communication and interpersonal skills to excel in professional
interactions
Learning Outcomes
Upon completion of the [Link] program, students will be able to:
1. Acquire a strong foundation in accounting, finance, and business management
2. Apply principles of financial analysis and decision-making in business contexts
3. Understand and interpret financial statements and reports
4. Develop effective communication and analytical skills relevant to the field of
commerce
YEAR 1 - FOUNDATION MODULES
Semester 1 & 2 Modules (Based on June 2014 Examination)
Module 1: Computer Applications in Business-I
● Module Code: BCOM11
● Credit Points: 4 Credits
● Assessment: External (75 marks) + Internal (25 marks) = 100 marks
● Minimum Pass: External: 30/75, Internal: 10/25
● Prerequisites: None
Learning Objectives:
● Understand fundamental computer applications in business environments
● Learn basic software applications for business operations
● Develop digital literacy skills essential for modern commerce
Content Areas:
● Introduction to Computer Systems
● Business Software Applications
● Data Management and Processing
● Digital Communication Tools
● E-commerce Fundamentals
Assessment Methods:
● Internal Assessment (25%): Continuous assessment, assignments, practical work
● External Examination (75%): Written examination
● Practical Component: Computer lab sessions
Module 2: Business Communication
● Module Code: BCOM12
● Credit Points: 4 Credits
● Assessment: External (75 marks) + Internal (25 marks) = 100 marks
● Minimum Pass: External: 30/75, Internal: 10/25
● Prerequisites: None
Learning Objectives:
● Develop effective written and oral communication skills
● Understand business correspondence and documentation
● Learn interpersonal communication in professional settings
Content Areas:
● Principles of Business Communication
● Written Communication: Letters, Reports, Memos
● Oral Communication and Presentation Skills
● Non-verbal Communication
● Business Etiquette and Protocol
Assessment Methods:
● Internal Assessment (25%): Presentations, assignments, class participation
● External Examination (75%): Written examination with practical components
Module 3: Business Economics
● Module Code: BCOM13
● Credit Points: 4 Credits
● Assessment: External (75 marks) + Internal (25 marks) = 100 marks
● Minimum Pass: External: 30/75, Internal: 10/25
● Prerequisites: None
Learning Objectives:
● Understand microeconomic and macroeconomic principles
● Analyze market structures and business environments
● Apply economic theories to business decision-making
Content Areas:
● Introduction to Economics and Business
● Demand and Supply Analysis
● Market Structures and Competition
● Production and Cost Analysis
● Economic Environment of Business
Assessment Methods:
● Internal Assessment (25%): Tests, assignments, case studies
● External Examination (75%): Theory-based written examination
Module 4: Business Management
● Module Code: BCOM14
● Credit Points: 4 Credits
● Assessment: External (75 marks) + Internal (25 marks) = 100 marks
● Minimum Pass: External: 30/75, Internal: 10/25
● Prerequisites: None
Learning Objectives:
● Understand fundamental principles of management
● Learn organizational behavior and management functions
● Develop managerial thinking and decision-making skills
Content Areas:
● Principles of Management
● Planning, Organizing, Leading, Controlling
● Organizational Structure and Design
● Leadership and Motivation
● Decision Making and Problem Solving
Assessment Methods:
● Internal Assessment (25%): Case studies, group projects, presentations
● External Examination (75%): Comprehensive written examination
Module 5: Business Accounting
● Module Code: BCOM15
● Credit Points: 4 Credits
● Assessment: External (75 marks) + Internal (25 marks) = 100 marks
● Minimum Pass: External: 30/75, Internal: 10/25
● Prerequisites: None
Learning Objectives:
● Master fundamental accounting principles and concepts
● Learn double-entry bookkeeping system
● Prepare basic financial statements
Content Areas:
● Introduction to Accounting
● Accounting Concepts and Conventions
● Journal, Ledger, and Trial Balance
● Final Accounts for Sole Proprietorship
● Cash Flow Statements
Assessment Methods:
● Internal Assessment (25%): Practical problems, assignments
● External Examination (75%): Problem-solving and theory questions
Module 6: Banking Theory & Practice
● Module Code: BCOM16
● Credit Points: 4 Credits
● Assessment: External (75 marks) + Internal (25 marks) = 100 marks
● Minimum Pass: External: 30/75, Internal: 10/25
● Prerequisites: None
Learning Objectives:
● Understand banking system and operations
● Learn various banking services and products
● Analyze role of banks in economic development
Content Areas:
● Introduction to Banking System
● Types of Banks and Banking Services
● Credit Creation and Money Supply
● Bank Management and Operations
● Banking Regulations and Policies
Assessment Methods:
● Internal Assessment (25%): Tests, assignments, case studies
● External Examination (75%): Theory and application-based questions
YEAR 2 - INTERMEDIATE MODULES
Semester 3 & 4 Modules (Based on June 2015 Examination)
Module 7: Business Laws
● Module Code: BCOM21
● Credit Points: 4 Credits
● Assessment: External (75 marks) + Internal (25 marks) = 100 marks
● Minimum Pass: External: 30/75, Internal: 10/25
● Prerequisites: Completion of Year 1
Learning Objectives:
● Understand legal framework governing business operations
● Learn contract law and commercial legislation
● Analyze legal implications of business decisions
Content Areas:
● Indian Contract Act
● Sale of Goods Act
● Partnership Act
● Company Law Fundamentals
● Consumer Protection Laws
Assessment Methods:
● Internal Assessment (25%): Case law analysis, assignments
● External Examination (75%): Legal problem-solving and theory
Module 8: Business Statistics
● Module Code: BCOM22
● Credit Points: 4 Credits
● Assessment: External (75 marks) + Internal (25 marks) = 100 marks
● Minimum Pass: External: 30/75, Internal: 10/25
● Prerequisites: Basic Mathematics
Learning Objectives:
● Apply statistical methods to business problems
● Understand data collection and analysis techniques
● Learn statistical decision-making tools
Content Areas:
● Descriptive Statistics
● Probability and Probability Distributions
● Sampling Techniques
● Hypothesis Testing
● Correlation and Regression Analysis
Assessment Methods:
● Internal Assessment (25%): Statistical projects, problem-solving
● External Examination (75%): Computational and theoretical questions
Module 9: Cost Accounting
● Module Code: BCOM23
● Credit Points: 4 Credits
● Assessment: External (75 marks) + Internal (25 marks) = 100 marks
● Minimum Pass: External: 30/75, Internal: 10/25
● Prerequisites: Business Accounting (BCOM15)
Learning Objectives:
● Understand cost concepts and cost behavior
● Learn cost calculation and control techniques
● Apply costing methods to business scenarios
Content Areas:
● Introduction to Cost Accounting
● Material, Labor, and Overhead Costing
● Process Costing and Job Costing
● Standard Costing and Variance Analysis
● Budgetary Control
Assessment Methods:
● Internal Assessment (25%): Practical problems, assignments
● External Examination (75%): Cost calculation and analysis problems
Module 10: Financial Accounting
● Module Code: BCOM24
● Credit Points: 4 Credits
● Assessment: External (75 marks) + Internal (25 marks) = 100 marks
● Minimum Pass: External: 30/75, Internal: 10/25
● Prerequisites: Business Accounting (BCOM15)
Learning Objectives:
● Advanced financial accounting concepts
● Partnership and company accounting
● Financial statement analysis
Content Areas:
● Partnership Accounts
● Admission, Retirement, and Death of Partners
● Dissolution of Partnership
● Company Accounts - Share Capital
● Financial Statement Analysis
Assessment Methods:
● Internal Assessment (25%): Accounting problems, assignments
● External Examination (75%): Comprehensive accounting problems
Module 11: Investment Management
● Module Code: BCOM25
● Credit Points: 4 Credits
● Assessment: External (75 marks) + Internal (25 marks) = 100 marks
● Minimum Pass: External: 30/75, Internal: 10/25
● Prerequisites: Business Economics (BCOM13)
Learning Objectives:
● Understand investment principles and strategies
● Learn portfolio management techniques
● Analyze risk and return in investments
Content Areas:
● Investment Environment and Process
● Security Analysis and Valuation
● Portfolio Theory and Management
● Mutual Funds and Financial Markets
● Risk Management in Investments
Assessment Methods:
● Internal Assessment (25%): Case studies, market analysis projects
● External Examination (75%): Theory and calculation-based questions
Module 12: Human Resource Management
● Module Code: BCOM26
● Credit Points: 4 Credits
● Assessment: External (75 marks) + Internal (25 marks) = 100 marks
● Minimum Pass: External: 30/75, Internal: 10/25
● Prerequisites: Business Management (BCOM14)
Learning Objectives:
● Understand human resource functions and processes
● Learn recruitment, selection, and training methods
● Develop skills in performance management
Content Areas:
● Introduction to HRM
● Human Resource Planning
● Recruitment and Selection
● Training and Development
● Performance Appraisal and Compensation
Assessment Methods:
● Internal Assessment (25%): HR case studies, group projects
● External Examination (75%): Theory and application-based questions
YEAR 3 - ADVANCED MODULES
Semester 5 & 6 Modules (Based on June 2016 Examination)
Module 13: Advertising Management
● Module Code: BCOM31
● Credit Points: 4 Credits
● Assessment: External (75 marks) + Internal (25 marks) = 100 marks
● Minimum Pass: External: 30/75, Internal: 10/25
● Prerequisites: Business Communication (BCOM12)
Learning Objectives:
● Understand advertising principles and strategies
● Learn campaign development and media planning
● Analyze advertising effectiveness and consumer behavior
Content Areas:
● Introduction to Advertising
● Advertising Strategy and Planning
● Creative Development and Execution
● Media Planning and Selection
● Advertising Research and Evaluation
Assessment Methods:
● Internal Assessment (25%): Creative projects, campaign presentations
● External Examination (75%): Theory and case study analysis
Module 14: International Marketing
● Module Code: BCOM32
● Credit Points: 4 Credits
● Assessment: External (75 marks) + Internal (25 marks) = 100 marks
● Minimum Pass: External: 30/75, Internal: 10/25
● Prerequisites: Business Management (BCOM14)
Learning Objectives:
● Understand global marketing environment
● Learn international market entry strategies
● Develop cross-cultural marketing competencies
Content Areas:
● International Marketing Environment
● Market Entry Strategies
● International Marketing Mix
● Export-Import Procedures
● Global Brand Management
Assessment Methods:
● Internal Assessment (25%): Country analysis projects, case studies
● External Examination (75%): Comprehensive theory and application
Module 15: Elements of Financial Services
● Module Code: BCOM33
● Credit Points: 4 Credits
● Assessment: External (75 marks) + Internal (25 marks) = 100 marks
● Minimum Pass: External: 30/75, Internal: 10/25
● Prerequisites: Investment Management (BCOM25)
Learning Objectives:
● Understand financial services industry
● Learn various financial products and services
● Analyze regulatory framework of financial services
Content Areas:
● Introduction to Financial Services
● Banking and Insurance Services
● Capital Market Services
● Mutual Funds and Portfolio Services
● Financial Planning and Advisory Services
Assessment Methods:
● Internal Assessment (25%): Financial service analysis, projects
● External Examination (75%): Theory and practical applications
Module 16: Computer Applications in Business
● Module Code: BCOM34
● Credit Points: 4 Credits
● Assessment: External (75 marks) + Internal (25 marks) = 100 marks
● Minimum Pass: External: 30/75, Internal: 10/25
● Prerequisites: Computer Applications in Business-I (BCOM11)
Learning Objectives:
● Advanced computer applications in business
● Learn business software and database management
● Develop e-business and digital marketing skills
Content Areas:
● Advanced Business Software Applications
● Database Management Systems
● E-commerce and E-business
● Digital Marketing and Social Media
● Business Intelligence and Analytics
Assessment Methods:
● Internal Assessment (25%): Practical projects, software applications
● External Examination (75%): Theory and practical examination
Module 17: Company Accounts
● Module Code: BCOM35
● Credit Points: 4 Credits
● Assessment: External (75 marks) + Internal (25 marks) = 100 marks
● Minimum Pass: External: 30/75, Internal: 10/25
● Prerequisites: Financial Accounting (BCOM24)
Learning Objectives:
● Master company accounting principles
● Learn corporate financial reporting
● Understand merger, acquisition, and liquidation accounting
Content Areas:
● Company Formation and Share Capital
● Debentures and Corporate Borrowings
● Final Accounts of Companies
● Merger, Amalgamation, and Reconstruction
● Liquidation of Companies
Assessment Methods:
● Internal Assessment (25%): Complex accounting problems
● External Examination (75%): Comprehensive company accounting
Assessment and Grading System
Marking Scheme
● External Examination: 75 marks (Minimum pass: 30 marks)
● Internal Assessment: 25 marks (Minimum pass: 10 marks)
● Total per subject: 100 marks (Minimum pass: 40 marks overall)
Year-wise Total Marks
● Year 1: 600 marks (6 subjects × 100 marks)
● Year 2: 600 marks (6 subjects × 100 marks)
● Year 3: 500 marks (5 subjects × 100 marks)
● Overall Total: 1700 marks
Grading System
● First Class with Distinction: 75% and above
● First Class: 60% - 74%
● Second Class: 50% - 59%
● Pass Class: 40% - 49%
● Fail: Below 40%
Internal Assessment Components
● Continuous Assessment: Class tests, quizzes, assignments
● Project Work: Individual and group projects
● Presentations: Oral presentations and viva voce
● Attendance: Minimum 75% attendance required
● Practical Work: Laboratory sessions and practical assignments
Module Prerequisites and Progression
Year 1 → Year 2 Requirements
● Pass in all Year 1 subjects
● Minimum 75% attendance
● Completion of internal assessments
Year 2 → Year 3 Requirements
● Pass in all Year 1 and Year 2 subjects
● Satisfactory performance in internal assessments
● No backlogs in previous years
Advanced Module Prerequisites
● Cost Accounting (BCOM23) requires Business Accounting (BCOM15)
● Financial Accounting (BCOM24) requires Business Accounting (BCOM15)
● Investment Management (BCOM25) requires Business Economics (BCOM13)
● HRM (BCOM26) requires Business Management (BCOM14)
● Company Accounts (BCOM35) requires Financial Accounting (BCOM24)
● Computer Applications in Business (BCOM34) requires Computer
Applications-I (BCOM11)
Faculty and Resources
Department of Commerce
● Module Coordinators: Subject-wise faculty assignment
● Contact: commerce@[Link]
Learning Resources
● Central Library: Commerce and business book collection
● Computer Laboratory: Business software and internet access
● Case Study Database: Industry cases and business scenarios
● Digital Resources: Online journals and databases
Support Services
● Academic Counseling: Student guidance and mentoring
● Career Services: Placement assistance and industry connections
● Skill Development: Additional certification programs
University Contact Information
Mahatma Gandhi University, Meghalaya
● Address: 13th Mile, G.S. Road, Khanapara, Dist-Ri-Bhoi, Meghalaya - 793101
● Admission Enquiries: +91 8800398794, 7085059358
● Email: admissions@[Link]
● General Information: info@[Link]
● Degree Verification: +91 8800697066, certifications@[Link]
● Working Hours: 9:00 AM - 5:00 PM
Document Version: 1.0
Last Updated: June 2025
Prepared Based On: Official Marksheets and University Documents