Bachelor of Commerce – Honours (B.Com.-Hons.)
About Program
The B.Com (Honours) program is a specialized undergraduate course designed to provide students with advanced knowledge in the field of commerce, accounting, finance, business management, and economics. The program aims to build a strong academic foundation while also focusing on practical and industry-oriented learning.
It includes core subjects such as Financial Accounting, Corporate Accounting, Business Law, Economics, Taxation, Auditing, and Financial Management, which help students understand the functioning of businesses and financial systems in detail. The curriculum is structured in a way that gradually enhances students’ analytical and conceptual understanding.
The program also emphasizes skill development by improving communication, critical thinking, and decision-making abilities. Students are encouraged to participate in projects, presentations, case studies, and internships to gain real-world exposure.
Additionally, B.Com (Honours) prepares students for higher studies and professional courses like CA, CS, CMA, and MBA, while also opening up career opportunities in banking, finance, corporate sectors, and government services. Overall, the program helps students become competent professionals ready to meet the challenges of the business world.
Program Highlight
Program Outcomes (POs)
| POs | Description |
|---|---|
| PO1 | Knowledge of Commerce and Business: Students will acquire comprehensive knowledge of accounting, finance, economics, taxation, and business laws. |
| PO2 | Analytical and Critical Thinking Skills: Students will develop the ability to analyze financial data, solve business problems, and make logical decisions. |
| PO3 | Practical Application of Concepts: Students will be able to apply theoretical knowledge to real-life business situations through case studies, projects, and internships. |
| PO4 | Communication Skills: Students will enhance their written and verbal communication skills for effective professional interaction. |
| PO5 | Use of Technology: Students will gain proficiency in using modern tools such as MS Excel, accounting software, and financial analysis tools. |
| PO6 | Ethical and Professional Values: Students will understand and follow ethical practices and professional standards in business and finance. |
| PO7 | Teamwork and Leadership: Students will develop the ability to work in teams and demonstrate leadership qualities in organizational settings. |
| PO8 | Research and Problem-Solving Ability: Students will be able to conduct basic research and provide solutions to business-related issues. |
| PO9 | Career and Professional Development: Students will be prepared for higher education and professional courses like CA, CS, CMA, and MBA. |
| PO10 | Entrepreneurship Skills: Students will develop entrepreneurial abilities and understand how to start and manage a business. |
Program Specific Outcomes (PSOs)
| PSOs | Description |
|---|---|
| PSO1 | Accounting and Financial Expertise: Students will develop in-depth knowledge and practical skills in financial accounting, corporate accounting, and financial reporting. |
| PSO2 | Taxation and Legal Knowledge: Students will gain understanding of direct and indirect taxation along with business and corporate laws applicable in real-world scenarios. |
| PSO3 | Financial Analysis and Decision Making: Students will be able to analyze financial statements, interpret data, and support managerial decision-making. |
| PSO4 | Application of Accounting Software and Tools: Students will acquire hands-on experience in using tools like Tally, MS Excel, and other financial software for business operations. |
| PSO5 | Auditing and Compliance Skills: Students will understand auditing procedures, internal controls, and compliance requirements in organizations. |
| PSO6 | Banking and Financial Services Knowledge: Students will gain insights into banking operations, financial markets, and investment management. |
| PSO7 | Research and Professional Competence: Students will be able to undertake basic research in commerce and develop professional competence for careers and higher studies. |
Eligibility
- Candidate must have completed a Bachelor’s degree in any stream from a recognized university.
Bachelor of Commerce – Honours (B.Com.-Hons.) - CURRICULUM
Semester 1
| Subject Name | L | T | P | C |
|---|---|---|---|---|
| Financial Accounting-I | 4 | 0 | 0 | 4 |
| Accountancy-I | 4 | 0 | 0 | 4 |
| Human Resource Management | 4 | 0 | 0 | 4 |
| History of Statistics | 4 | 0 | 0 | 4 |
| Gandhian Economics and Rural Development | 4 | 0 | 0 | 4 |
| Marketing Management | 4 | 0 | 0 | 4 |
| General English | 2 | 0 | 0 | 2 |
| Indian Culture & Skill Development | 2 | 0 | 0 | 2 |
| Presentation Skills | 2 | 0 | 0 | 2 |
| Total | 30 | 0 | 0 | 30 |
Semester 2
| Subject Name | L | T | P | C |
|---|---|---|---|---|
| Financial Accounting-II | 4 | 0 | 0 | 4 |
| Accountancy-II | 4 | 0 | 0 | 4 |
| Business Organization and Management | 4 | 0 | 0 | 4 |
| Quantitative Techniques for Management | 4 | 0 | 0 | 4 |
| Rural Development in India: Policies and Programmes | 4 | 0 | 0 | 4 |
| Corporate Strategy | 4 | 0 | 0 | 4 |
| Advanced English | 2 | 0 | 0 | 2 |
| Fundamental General Knowledge | 2 | 0 | 0 | 2 |
| Personality and Leadership Development | 2 | 0 | 0 | 2 |
| Total | 30 | 0 | 0 | 30 |
Semester 3
| Subject Name | L | T | P | C |
|---|---|---|---|---|
| Cost Accounting - I | 4 | 0 | 0 | 4 |
| Taxation - I | 4 | 0 | 0 | 4 |
| Indian Financial System | 4 | 0 | 0 | 4 |
| Micro Economics | 4 | 0 | 0 | 4 |
| Business Mathematics and Statistics | 4 | 0 | 0 | 4 |
| Business Ethics | 4 | 0 | 0 | 4 |
| Professional Communication Skills | 2 | 0 | 0 | 2 |
| Data Analytics and Python | 2 | 0 | 2 | 2 |
| Disaster Management | 2 | 0 | 0 | 2 |
| Total | 30 | 0 | 2 | 30 |
Semester 4
| Subject Name | L | T | P | C |
|---|---|---|---|---|
| Cost Accounting - II | 4 | 0 | 0 | 4 |
| Taxation - II | 4 | 0 | 0 | 4 |
| Business Law | 4 | 0 | 0 | 4 |
| Macro Economics | 4 | 0 | 0 | 4 |
| Business Statistics | 4 | 0 | 0 | 4 |
| Sanskrit | 2 | 0 | 0 | 2 |
| National Service Scheme | 2 | 0 | 0 | 2 |
| Stress Management | 2 | 0 | 0 | 2 |
| Total | 26 | 0 | 0 | 26 |
Semester 5
| Subject Name | L | T | P | C |
|---|---|---|---|---|
| Cost and Financial Accounting | 4 | 0 | 0 | 4 |
| Cloud Accounting | 4 | 0 | 0 | 4 |
| Corporate Accounting | 4 | 0 | 0 | 4 |
| E - Commerce | 4 | 0 | 0 | 4 |
| Fundamental of Economics | 4 | 0 | 0 | 4 |
| Fundamental of Statistics | 4 | 0 | 0 | 4 |
| Accounting Software - Tally ERP 9 | 1 | 0 | 1 | 2 |
| Total | 25 | 0 | 1 | 26 |
Semester 6
| Subject Name | L | T | P | C |
|---|---|---|---|---|
| Management Accounting | 4 | 0 | 0 | 4 |
| Auditing | 4 | 0 | 0 | 4 |
| Financial Management | 4 | 0 | 0 | 4 |
| Business Economics | 4 | 0 | 0 | 4 |
| Descriptive Statistics | 4 | 0 | 0 | 4 |
| Professional Ethics and Communication | 2 | 0 | 0 | 2 |
| Internship | 4 | 0 | 4 | 4 |
| Total | 26 | 0 | 4 | 26 |
Internship Detail
The internship in Semester 6 is a mandatory component of the B.Com (Honours) programme designed to provide students with practical exposure to real-world business and financial environments. During this period, students are required to work with organizations in areas such as accounting, finance, banking, taxation, auditing, and corporate management, where they apply their theoretical knowledge to practical situations. This experience helps in developing professional skills, analytical thinking, communication abilities, and understanding of workplace ethics. Students must complete the internship for the prescribed duration, maintain a report of their work, and submit a final project or report, which may be followed by a presentation or viva, thereby preparing them for future career opportunities and bridging the gap between academic learning and industry requirements.
