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The Bachelor of Commerce (B.Com.) is a three-year undergraduate programme designed to develop students’ knowledge and practical skills in accounting, finance, taxation, economics, business management, banking, entrepreneurship and digital commerce.
The programme is structured around the principles of National Education Policy (NEP) 2020, with emphasis on multidisciplinary learning, skill development, practical application, digital literacy, critical thinking, internships and project-based learning.
Students will gain an understanding of business operations, financial decision-making, accounting systems, taxation, banking services, business analytics and emerging trends in the digital economy. The programme aims to prepare learners for employment, entrepreneurship, professional education and higher studies.
Programme tagline: Learn Commerce | Build Skills | Lead Business
The programme aims to:
Course Code
Subject
BCOM-101
Financial Accounting – I
BCOM-102
Business Organisation and Management
BCOM-103
Business Economics
BCOM-104
Business Mathematics
BCOM-105
Business Communication
BCOM-106
Digital Literacy and Office Automation (SEC)
BCOM-107
Environmental Education (AEC)
Practical activities: Journal and ledger preparation, trial balance, financial statements, spreadsheet applications and business communication exercises.
Course Code
Subject
BCOM-201
Financial Accounting – II
BCOM-202
Business Statistics
BCOM-203
Corporate and Business Law
BCOM-204
Principles of Marketing
BCOM-205
Indian Economy and Business Environment
BCOM-206
Spreadsheet and Data Analysis (SEC)
BCOM-207
Indian Knowledge Systems and Business Ethics
Practical activities: Statistical calculations, data presentation, business reports, marketing surveys and basic legal case studies.
Course Code
Subject
BCOM-301
Cost Accounting
BCOM-302
Corporate Accounting – I
BCOM-303
Income Tax Law and Practice – I
BCOM-304
Human Resource Management
BCOM-305
Financial Management
BCOM-306
Computerised Accounting – I (Tally/Accounting Software)
BCOM-307
Research Methodology and Project Work – I
Practical activities: Cost sheets, financial ratios, tax calculations, accounting software, payroll preparation and basic research exercises.
Course Code
Subject
BCOM-401
Corporate Accounting – II
BCOM-402
Income Tax Law and Practice – II
BCOM-403
Goods and Services Tax (GST)
BCOM-404
Auditing and Assurance
BCOM-405
Banking and Insurance
BCOM-406
E-Commerce and Digital Business (SEC)
BCOM-407
Entrepreneurship Development
Practical activities: GST invoice and return exercises, audit working papers, banking documentation, e-commerce case studies and preparation of a business plan.
Course Code
Subject
BCOM-501
Management Accounting
BCOM-502
Financial Markets and Investment Management
BCOM-503
Company Law and Corporate Governance
BCOM-504
International Business
BCOM-505
Business Research and Data Analysis
BCOM-506
Digital Marketing and Business Analytics
BCOM-507
Internship / Field Training
Practical activities: Budget preparation, investment analysis, business data interpretation, market research and supervised internship.
Course Code
Subject
BCOM-601
Strategic Management
BCOM-602
Financial Statement Analysis
BCOM-603
Entrepreneurship, Start-up and Innovation
BCOM-604
Advanced Computerised Accounting and Financial Technology
BCOM-605
Business Ethics, Governance and Sustainability
BCOM-606
Major Project / Dissertation
BCOM-607
Seminar, Presentation and Viva-Voce
Practical activities: Financial statement analysis, preparation of a start-up proposal, digital finance case study, project report and viva-voce.
Note: These are suggested subject titles and a proposed academic sequence. The university-approved curriculum may require different paper names, credits, electives and semester distribution.
IICSM may offer skill-based courses and electives according to available faculty, facilities and university approval:
Area
Suggested Courses
Accounting
Tally Prime, Computerised Accounting, Payroll Management
Taxation
Income Tax Practice, GST Return Filing
Finance
Banking Operations, Financial Planning, Investment Awareness
Technology
MS Excel, Advanced Excel, Business Analytics
Business
Entrepreneurship, E-Commerce, Digital Marketing
Professional Skills
Communication, Interview Skills, Business Report Writing
Emerging Areas
FinTech, Digital Payments, AI Applications in Business
Practical learning should be integrated throughout the programme. Suggested activities include:
Who can apply for this course
NEP 2020 Oriented
Duration: 3 Years
Semester: 6 Semesters
Eligibility: 10+2 or Equivalent*
Programme Level: Undergraduate
*Eligibility and admission conditions are subject to the concerned university's regulations.
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