Educational Objectives:

Bachelor of Commerce (A&F) aims at cultivating knowledge among students to be ideal managers/ entrepreneurs. The course lays specific emphasis on managing the financial and accounting aspects of business.



The broad objectives of the programme are:

1. To develop fundamental knowledge about the fields of finance, accountancy, audit, taxation, law, technology and innovative practices by adopting learner centric pedagogy.


2. To motivate students to pursue higher studies such as chartered accountancy, cost accountancy, chartered financial analyst, Business administration and company Secretaryship.


3. To nurture students’ ability to work as consultants.


4. To arouse students’ interest in research.



Programme Outcomes:

Programme outcomes are a set of competencies students acquire at the end of graduation. On successful completion, they shall


1. have fundamental knowledge of finance, accountancy, audit, taxation, law, technology and innovative practices.


2. communicate effectively with all stake holders.


3. work at both individual and team level.



Bachelor of Commerce (A&F) - Choice Based Credit, Grading & Semester System(CBCGSS)

F. Y. B.A.F
Semester I Credits Semester II Credits
Discipline Specific Elective (DSE) Courses
Financial Accounting ( Elements of Financial Accounting) -I 03 Financial Accounting ( Elements of Financial Accounting) -II 03
Cost Accounting (Introduction and Element of Cost) -I 03 Auditing (Introduction and Planning) -I 03
Financial Management (Introduction) -I 03 Innovative Financial Services 03
Ability Enhancement Courses
Business Communication-I 03 Business Communication-II 03
Skill Enhancement Courses
Foundation Course-I 02 Foundation Course-II 02
Core Courses
Commerce (Business Environment)-I 03 Business Law (Business Regulatory Framework)-I 03
Business Economics-I 03 Business Mathematics 03
Total Credits 20 Total Credits 20

S. Y. B.A.F
Semester III Credits Semester IV Credits
Discipline Specific Courses
Financial Accounting (Special Accounting Areas) -III 03 Financial Accounting (Special Accounting Areas) -IV 03
Cost Accounting (Methods of Costing) -II 03 Management Accounting (Introduction) 03
Taxation -II (Direct Taxes Paper-I) 03 Taxation -III (Direct Taxes Paper-II) 03
Ability Enhancement Courses
Information Technology in Accountancy -I 03 Information Technology in Accountancy -II 03
Skill Enhancement Courses
Foundation Course in Commerce (Financial Market Operation) - III 02 Foundation Course - IV in Management (Introduction to Management) 02
Core Courses
Business Law (Business Regulatory Framework) -II 03 Business Law (Company Law) -III 03
Business Economics - II 03 Research Methodology in Accounting and Finance 03
Total Credits 20 Total Credits 20

T. Y. B.A.F
Semester V Credits Semester VI Credits
Discipline Specific Elective (DSE) Courses
Cost Accounting -III 03 Cost Accounting -IV 03
Financial Management -II 03 Financial Management -III 03
Taxation -IV (Indirect Taxes -II) 03 Taxation -V (Indirect Taxes -III) 03
Management Paper -II (Management Applications) 03 Economics -III (Indian Economy) 03
Core Courses
Financial Accounting - V 04 Financial Accounting - VII 04
Financial Accounting - VI 04 Project Work 04


fybaf :


Syllabus of FYBAF N.E.P. A.Y. 2024-25- Click Here


B.Com Accounting and Finance Semester I and II Syllabus with Course Structure - Click Here


Academic year 2024-25 - Click Here


sybaf :


B.Com Accounting and Finance Semester III and IV - Click Here


tybaf :


BAF Semester V and VI Syllabus 2018 2019 - Click Here