Educational Objectives:

The B.Com programme aims to cultivate in students virtues of commerce professionals to effectively contribute to the needs of the society with commitment and integrity. It intends to provide a strong foundation level understanding of functioning of business organisations and various transactions in the fields of Accountancy, Auditing, Taxation, Management, Finance, Mathematics, Law, Statistics, Business Communication, Advertising and Economics.



The broad objectives of the programme are:

1. To develop professional knowledge and skills in the fields of Finance, Accounting, Taxation, Marketing, Import & Export Management, Mathematics and Statistics by adopting student centric pedagogy.


2. To encourage the students to undertake higher studies and research in commerce and allied disciplines.


3. To develop qualities to handle both individual and team work efficiently through projects, assignments and other activities.


4. To imbibe values of ethical practice in business.


5. To develop communication skills for putting forth ideas, views, and messages effectively.



Programme Outcomes:

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


1. have fundamental knowledge of Accountancy, Auditing, Taxation, Management, Finance, Law, Business Communication, Advertising, Economics and Mathematics / Statistics and provide innovative solutions to problems in business.


2. be able to communicate their ideas with industry efficiently and effectively.


3. develop the ability to work at individual level as well as at team level.


4. be able to integrate latest technology and apply mathematical and statistical tools and techniques.


5. have skills to develop business models and be responsible global citizens who exhibit crosscultural competent behaviour, and ethical values.



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

F. Y. B.COM
Semester I Credits Semester II Credits
Discipline Specific Courses
Accountancy & Financial Management-I 03 Accountancy & Financial Management-II 03
Commerce-I 03 Commerce-II 03
Business Economics-I 03 Business Economics-II 03
Ability Enhancement Courses
Business Communication - I 03 Business Communication - II 03
Environmental Studies-I 03 Environmental Studies-II 03
Skill Enhancement Courses
Foundation Course-I 02 Foundation Course-II 02
Core Courses
Mathematical & Statistical Techniques -I 03 Mathematical & Statistical Techniques -II 03
Total Credits 20 Total Credits 20

S. Y. B.COM
Semester III Credits Semester IV Credits
Discipline Specific Courses
Accountancy and Financial Management- III 03 Accountancy and Financial Management - IV 03
Financial Accounting & Auditing -V    (Introduction to Management Accounting) 03 Financial Accounting & Auditing -VI (Introduction to Auditing) 03
Ability Enhancement Courses
Commerce - III 03 Commerce - IV 03
Business Economics - III 03 Business Economics - IV 03
Skill Enhancement Courses A
Advertising - I 03 Advertising - II 03
Skill Enhancement Courses B
Foundation Course-III 02 Foundation Course-IV 02
Core Courses
Business Law-I 03 Business Law-II 03
Total Credits 20 Total Credits 20

T. Y. B.Com
Semester V Credits Semester VI Credits
Discipline Specific Courses
Financial Accounting & Auditing -VII (Financial Accounting) 04 Financial Accounting & Auditing -IX (Financial Accounting) 04
Financial Accounting & Auditing -VIII (Cost Accounting) 04 Financial Accounting & Auditing -X (Cost Accounting) 04
Discipline Specific Elective (DSE) Courses
Economics -V 03 Economics -VI 03
Commerce -V (Marketing) 03 Commerce-VI (H.R.M.) 03
Ability Enhancement Courses (AEC) (Any Two)
Direct and Indirect Taxes - I 03 Direct and Indirect Taxes - II 03
Export Marketing Paper - I 02 Export Marketing Paper - II 02
Computer Systems & Applications - I 03 Computer Systems & Applications - II 03
Total Credits 20 Total Credits 20


fybcom :


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


F. Y. B.Com Sem I,II - Click Here


University Syllabus Link - Click Here


sybcom :


B.Com Semester III and IV - Click Here


tybcom :


B.Com Semester V and VI Syllabus 2018-2019 - Click Here