B. Com
Commerce encompasses diverse applications across various domains. It serves as vital information for understanding economies, aiding in managerial decision-making, and evaluating the impact of new products in marketing. Commerce deals with both quantitative and qualitative data which enhances its application in numerous domains. It equips individuals with essential tools and techniques for making informed decisions in today’s data-driven world. This B.Com. program aims to cater to the demand for commerce professionals in diverse fields such as industry, services, Information Technology, marketing, banking, finance, investments, stock markets and many more.
B. Com
Commerce encompasses diverse applications across various domains. It serves as vital information for understanding economies, aiding in managerial decision-making, and evaluating the impact of new products in marketing. Commerce deals with both quantitative and qualitative data which enhances its application in numerous domains. It equips individuals with essential tools and techniques for making informed decisions in today’s data-driven world. This B.Com. program aims to cater to the demand for commerce professionals in diverse fields such as industry, services, Information Technology, marketing, banking, finance, investments, stock markets and many more.
Eligibility Criteria
Accountancy: HSC (Higher Secondary Certificate) i.e., 12th Standard or Equivalent in Commerce Stream only.
Programme Outcomes
| Programme outcomes | ||
| Programme Code | Name of the Programme Outcome | Programme Outcomes |
|---|---|---|
| PO1 | Expertise in Accountancy Principles | Graduates will demonstrate mastery in accountancy principles, including financial accounting, management accounting, and cost accounting, applying them proficiently in real-world scenarios. |
| PO2 | Advanced Statistical Analysis in Accountancy | Graduates will employ statistical methods and techniques to analyze financial data accurately, providing valuable insights for decision-making in accounting practices. |
| PO3 | Compliance and Regulation Adherence | Graduates will exhibit comprehensive knowledge of legal and regulatory frameworks governing financial practices, ensuring adherence to accounting standards and regulations in all professional endeavors. |
| PO4 | Strategic Financial Decision-making | Graduates will possess the ability to assess macroeconomic factors and environmental influences on business operations, utilizing economic principles to make strategic financial decisions within the realm of accountancy. |
| PO5 | Clear Communication and Problem-solving in Accountancy | Graduates will effectively communicate complex financial concepts orally and in writing, showcasing strong problem-solving skills essential for addressing accounting challenges in various business contexts. |
| PO6 | Integration of Technology in Accountancy | Graduates will integrate technological advancements effectively in accountancy practices, utilizing electronic communication and accounting software proficiently to streamline financial processes. |
| PO7 | Leadership in Accountancy and Managerial Competence | Graduates will demonstrate leadership qualities and managerial competence in accountancy roles, exhibiting the necessary skills to lead accounting teams and manage financial operations effectively. |
Course Outcomes (Sem-1)
| Course Outcomes | |||
| Name of the Programme | Course Code | Course Name | Course Outcome |
|---|---|---|---|
| B.Com | ACM201 - 1C | Business Accounting | Remember/List accounting concepts, components of accounting cycle, methods of depreciation and inventory valuation, types of partnerships and key considerations in business purchase. |
| Understand/Explain basic principles of accounting, double-entry accounting system, difference between depreciation methods, different inventory valuation methods and record system, treatment of partnership transactions and accounting treatment for business purchase transactions. | |||
| Apply/Solve/Demonstrate preparation of final accounts for simple financial transactions, calculate depreciation and its disclosure in final accounts, use of inventory valuation methods to determine the cost of inventory, show piecemeal distribution of cash receipts on dissolution of partnership firm and prepare accounts of a company on business purchase. | |||
| Analyse the impact of different depreciation methods on financial statements, the effect of inventory valuation methods on cost of inventory, | |||
| B.Com | ACM202 - 1C | Financial Accounting - 1 | Remember/Recall types of branches and its purpose, identify common methods used to reconstruct accounts from incomplete records, purpose of hire purchase and instalment system, concept of investment accounts, basic principles of computerized accounting systems and identify common software used for computerized accounting. |
| Understand/Explain the methods of accounting for branch transactions, treatment of inter-branch transactions, different techniques used to calculate missing figures in incomplete records, accounting treatment of hire purchase transactions, recording investment transactions and functionalities of computerized accounting systems. | |||
| Apply branch accounting principles to prepare branch accounts, accounting adjustments for incomplete records, accounting principles to record hire purchase transactions and prepare investment accounts. | |||
| Analyse the impact of branch operations on the overall business and examine the investment accounts to evaluate performance and risk. | |||
| Evaluate the advantages and disadvantages of using hire purchase as a financing option and assess the risk-return trade-offs associated with different types of investments. | |||
| B.Com | STE201 - 1C | Foundation of Statistics | To recall and define key statistical concepts with specific relevance to real-life data. |
| To articulate the critical role of statistics in data analysis and its significance in interpreting and deriving insights from business data. | |||
| To employ statistical methods to systematically collect, categorize, and accurately present accounting and financial data, utilizing appropriate data presentation techniques and implementing effective sampling methods for robust analysis. | |||
| To perform detailed analysis of business data using basic statistical measures, and critically evaluate the suitability of various sampling techniques within diverse accounting and financial contexts. | |||
| To critically evaluate the effectiveness of data collection methods, the reliability of statistical results, and the impact of sampling errors on financial analysis and strategic decision-making processes. | |||
| B.Com | COE201 – 1C | Marketing Management | Applying the Concept of Marketing in Real life. |
| Analyse the role of events in image building and all the steps of planning and organizing an event. | |||
| Strategic marketing and media planning for events. | |||
| Knowledge and ability to identify risk areas, evaluate safety measures & demonstrate the ability to review, analyse events. | |||
| Understand the opportunities, challenges, and issues in designing and implementing green marketing strategies. | |||
| Demonstrate evidence of emerging green consumer segments and how marketers are addressing those need. | |||
| B.Com | MDC201 – 1C | Economics for Business Decision | Define basic Economics concept, required for business design making. |
| Understand basic economic principles and their relevance to business decision-making. | |||
| Apply economic theories to strategic decision-making in a business context. | |||
| Analyse market structures and their implications for pricing and competition. | |||
| Evaluate production and cost functions to optimize business operations. | |||
| B.Com | AEC201 – 1C | Practical Hindi |
एक राष्ट्र, एक कर
भूमंडलीय ऊष्मीकरण (ग्लोबल वार्मिंग)
लड़का लड़की एक समान
|
| B.Com | SEC201 – 1C | Effective Business Communication | Remember the functions of communication in various contexts. |
| Understand the key concepts and components of communication models. | |||
| Apply narrative and descriptive writing techniques to draft a clear and coherent paragraph. | |||
| Analyze different writing styles and their effectiveness in conveying ideas. | |||
| EVALUATING Evaluate the effectiveness of using theme-based vocabulary in different communication situations | |||
| B.Com | VAC201 – 1C | World History & Pre-Modern India | Remember key figures, dates, contributions, and events of the world history and pre-modern India |
| Understand the causes of the historical events and role of key dynasties and empires in shaping the history of the Indian subcontinent | |||
| Apply historical concepts to study primary sources from world history and pre-modern India | |||
| Analyze the state of polity, economy, society and culture during the key historical events in world history and the eighteenth century India | |||
| Evaluate different historical interpretations of key events and periods | |||
The Programme Structure:
Total Credits for the Bachelor Degree programme: 132
| Course | FIRST YEAR | SECOND YEAR | THIRD YEAR | |||
|---|---|---|---|---|---|---|
| SEM I | SEM II | SEM III | SEM IV | SEM V | SEM VI | |
| 1 | Major 1 (4C) | Major 3 (4C) | Major 5 (4C) | Major 8 (4C) | Major 11 (4C) | Major 14 (4C) |
| 2 | Major 2 (4C) | Major 4 (4C) | Major 6 (4C) | Major 9 (4C) | Major 12 (4C) | Major 15 (4C) |
| 3 | Minor 1 (4C) | Minor 2 (4C) | Major 7 (4C) | Major 10 (4C) | Major 13 (4C) | Major 16 (4C) |
| 4 | MDC 1 (4C) | MDC 2 (4C) | MDC 3 (4C) | Minor 3 (4C) | Minor 4 (4C) | Minor 6 (4C) |
| 5 | AEC 1 (2C) | AEC 2 (2C) | AEC 3 (2C) | AEC 4 (2C) | Minor 5 (4C) | AEC 5 (2C) |
| 6 | SEC 1 (2C) | SEC 2 (2C) | SEC 3 (2C) | SEC 4 (2C) | SEC 5 (2C) | Internship (4C) |
| 7 | IKS 1 (2C) | VAC 1 (2C) | IKS 2 (2C) | VAC 2 (2C) | ||
| Credits | 22 | 22 | 22 | 22 | 22 | 22 |
Curriculum
| Course type and Credit | Course No. | Course Code | Course Title | Course Outcomes |
|---|---|---|---|---|
| Major Courses (Compulsory Course – 4 Credits Each) | 101 | ACM201-1C | Business Accounting | Click Here |
| 102 | ACM202-1C | Financial Accounting – 1 | Click Here | |
| Minor Courses- Statistics (Compulsory Course – 4 Credits Each) | 103 | STE201-1C | Foundation of Statistics | Click Here |
| Minor Courses- Commerce (Compulsory Course – 4 Credits Each) | 103 | COE201-1C | Marketing Management | Click Here |
| Multidisciplinary Courses (Elective Course – 4 Credits Each) | 104 | MDC201–1C | Business Economics & Commerce | Click Here |
| Ability Enhancement Courses (Elective Course – 2 Credits Each) | 105 | AEC201-1C | Practical Hindi | Click Here |
| Skill Enhancement Courses (Elective Course – 2 Credits Each) | 106 | SEC201-1C | Business Communication- 1 | Click Here |
| Value Added Courses (Elective Course – 2 Credits Each) | 107 | VAC201-1C | Indian Knowledge System - 1 | Click Here |
| Course type and Credit | Course No. | Course Code | Course Title | Course Outcomes |
|---|---|---|---|---|
| Major Courses (Compulsory Course – 4 Credits Each) | 201 | ACM203-1C | Corporate Accounting - 1 | Click Here |
| 202 | ACM204-1C | Financial Accounting – 2 | Click Here | |
| Minor Courses- Statistics (Compulsory Course – 4 Credits Each) | 203 | STE202-1C | Exploring Probability and Probability distribution | Click Here |
| Minor Courses- Commerce (Compulsory Course – 4 Credits Each) | 203 | COE202-1C | Management in Digital Environment | Click Here |
| Multidisciplinary Courses (Elective Course – 4 Credits Each) | 204 | MDC202–1C | Money, Banking Public Finance | Click Here |
| Ability Enhancement Courses (Elective Course – 2 Credits Each) | 205 | AEC202-1C | Compendium of English Texts & Functional Grammar | Click Here |
| Skill Enhancement Courses (Elective Course – 2 Credits Each) | 206 | SEC202-1C | Business Communication- 2 | Click Here |
| Value Added Courses (Elective Course – 2 Credits Each) | 207 | VAC202-1C | Modern Indian History | Click Here |
| Course type and Credit | Course No. | Course Code | Course Title | Course Outcomes |
|---|---|---|---|---|
| Major Courses (Compulsory Course – 4 Credits Each) | 301 | ACM205-2C | Cost Accounting - 1 | Click Here |
| 302 | ACM206-2C | Corporate Accounting - 2 | Click Here | |
| 303 | ACM207-2C | Taxation - 1 | Click Here | |
| Multidisciplinary Courses (Elective Course – 4 Credits Each) | 304 | MDC203–2C | International Trade | Click Here |
| Ability Enhancement Courses (Elective Course – 2 Credits Each) | 305 | AEC203-2C | Exploring English Ability | Click Here |
| Skill Enhancement Courses (Elective Course – 2 Credits Each) | 306 | SEC203-2C | Efficient Writing | Click Here |
| Value Added Courses (Elective Course – 2 Credits Each) | 307 | VAC203-2C | Indian Knowledge System - 2 | Click Here |
| Course type and Credit | Course No. | Course Code | Course Title | Course Outcomes |
|---|---|---|---|---|
| Major Courses (Compulsory Course – 4 Credits Each) | 401 | ACM208-2C | Cost Accounting - 2 | Click Here |
| 402 | ACM209-2C | Auditing | Click Here | |
| 403 | ACM210-2C | Taxation - 2 | Click Here | |
| Minor Courses- Statistics (Compulsory Course – 4 Credits Each) | 404 | STE203-2C | Foundation of Mathematics | Click Here |
| Minor Courses- Commerce (Compulsory Course – 4 Credits Each) | 404 | COE203-2C | Click Here | |
| Ability Enhancement Courses (Elective Course – 2 Credits Each) | 405 | AEC204-2C | English Texts & Email writing | Click Here |
| Skill Enhancement Courses (Elective Course – 2 Credits Each) | 406 | SEC204-2CC | Personality Development & Corporate Etiquettes | Click Here |
| Value Added Courses (Elective Course – 2 Credits Each) | 407 | Click Here |
| Course type and Credit | Course No. | Course Code | Course Title | Course Outcomes |
|---|---|---|---|---|
| Major Courses (Compulsory Course – 4 Credits Each) | 501 | ACM301-3C | Cost & Financial Accounting | Click Here |
| 502 | ACM302-3C | Management Accounting – 1 | Click Here | |
| 503 | ACM303-3C | Business Laws – 1 | Click Here | |
| Minor Courses- Statistics (Compulsory Course – 4 Credits Each) | 504 | STE301-3C | Optimization Techniques and Project Management | Click Here |
| 505 | STE302-3C | Business / Industrial Statistics | Click Here | |
| Minor Courses- Commerce (Compulsory Course – 4 Credits Each) | 504 | COE301-3C | Click Here | |
| 505 | COE302-3C | Click Here | ||
| Skill Enhancement Courses (Elective Course – 2 Credits Each) | 506 | SEC301-3C | News Writing & Storytelling in business | Click Here |
| Course type and Credit | Course No. | Course Code | Course Title | Course Outcomes |
|---|---|---|---|---|
| Major Courses (Compulsory Course – 4 Credits Each) | 601 | ACM304-3C | Management Accounting – 2 | Click Here |
| 602 | ACM305-3C | Taxation - 3 | Click Here | |
| 603 | ACM306-3C | Business Laws – 2 | Click Here | |
| Minor Courses- Statistics (Compulsory Course – 4 Credits Each) | 604 | STE303-3C | Inference Methods and Regression Analysis | Click Here |
| Minor Courses- Commerce (Compulsory Course – 4 Credits Each) | 604 | COE303-3C | Click Here | |
| Ability Enhancement Courses (Elective Course – 2 Credits Each) | 605 | AEC301-3C | Click Here |
Fee Structure
| Grant-in-Aid Programmes | |||||||
|---|---|---|---|---|---|---|---|
| Programme | Intake | Major | Minor | Fee Per Semester | Duration | ||
| English | Gujarati | Boys | Girls | ||||
| B.Com Accountancy | 300 | 150 | Accountancy | Statistics | Rs. 1,326/- | Rs. 726/- | 3 Years |
| B.Com Accountancy | 150 | ---- | Accountancy | Commerce | |||
