BCom CS

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KARNATAK UNIVERSITY
DHARWAD
*****
REGULATIONS AND SYLLABI

For
B.COM (CS) PROGRAMME
(I & II Semesters)
AS PER NEP-2020
Effective from 2021 -22 & onwards
*****
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PART-A
Regulations Governing B.COM (CS) Programme under New Education Policy

2020 in the Faculty of Commerce
(Framed under Section 44(1)(c) of the K.S.U. Act, 2000)
The Salient Features of the Four Years B.COM(CS) Programme:
a. It is a Choice Based Credit System under Semester Scheme.
b. The programme comprises of about 50% Discipline Specific Core Courses as Major
subjects, 20% Discipline Specific Core Courses / Multi-Discipline Specific Courses
as Minor courses, and remaining 30% Ability Enhancement Compulsory Courses,
Skill Enhancement Courses along with Open Elective Courses.
c. The relative importance of Courses of the study is measured in terms of credits.
d. The programme permits horizontal mobility in course selections and vertical growth in
the core courses.
e. The students shall take part in value-based activities.
f. The declaration of result is based on Aggregate Percentage of marks obtained and

Cumulative Grade Point Average (CGPA) earned.
g. The candidate has an option to exit after TWO, FOUR and SIX semesters of the
programme and shall be awarded Certificate, Diploma, and General Degree,
respectively with a provision to re-enter and complete the degree.
h. There is a provision to transfer the credits earned by the candidate during transfer from
one institution to other.
i. The programme permits the consideration of credits earned from SWAYAM and
other platforms recognized by the University.
j. The Programme has special provisions for independent learners to earn additional
credits from inter / intra disciplinary subjects apart from mandatory credits.
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Definitions: In these Regulations, unless the context otherwise requires:
a. “University” means Karnatak University, Dharwad
b. “College” means the Higher Education Institution affiliated to University.
c. “Programme” or “Programme of study” means a higher education Programme
pursued for a degree specified by the Commission under sub-section (3) of
section 22 of the University Grants Commission Act, 1956 (3 of 1956).
d. “Discipline” means Faculty of Commerce.
e. “Course” means subject or papers having specified units which go to comprise a
specified Programme of study.
f. “Credit” means the standard methodology of calculating teaching hours of the
course per week in the semester system.
g. “Candidate” means, a person seeking admission or appearing for examination to
the Under Graduate B.COM(CS) Programme.
h. “Student” means a person admitted to, and pursuing, a specified credit -based
course/ Programme of study in a higher education institution.
i. “BoS” means Board of Studies in Commerce.
1. TITLE AND COMMENCEMENT

a. These regulations shall be called “Regulations Governing Four-Year Undergraduate
Programme B.COM (CS) as per NEP-2020” for the Karnatak University, Dharwad.
b. These regulations are framed as per section 44(1 c) of K.S.U. Act 2000 for introduction
of Programmes.
c. As per Section 44( 3) of K.S.U. Act 2000, these Regulations shall come into effect from
the academic year: 2021-22 after H.E. the Chancellor’s assent.
2. Under Graduate Programme Offered In Faculty of Commerce
a. Bachelor of Commerce B.COM(CS).
3. Semester system, Duration of the Programme, Requirements and options:
3.1. The Under Graduate Degree Programme B.COM(CS) shall have eight semesters
duration unless specified otherwise.
3.2 Each academic year shall have two semesters; odd and even semesters.
3.3 Each semester shall have 16 weeks (06 days per week system) with 90
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working days (excluding Sundays and other holidays).
3.4 The B.COM(CS) Programme shall have multiple exit option at the end of Second/
Fourth/ Sixth Semesters (First, Second or Third academic years respectively) with the
award of Certificate in Commerce, Diploma in Commerce and B.COM(CS) Degree.
3.5 The candidate availing exit option shall re-enter the Programme at the beginning
of any academic year to complete the degree with the prevailing syllabi.
3.6 All candidates shall be awarded Bachelor of Commerce degree with Honors on
successful completion of EIGHT semesters (FOUR academic years) Undergraduate
Programme.
4. PROGRAMME STRUCTURE
4.1 : The Programme shall have three components , Viz.,
i) Discipline Specific Core Courses (DSCC)
ii) Elective Courses ( EC)
iii) Ability Enhancement Courses (AEC)

as given in Annexure-1 (Course means subject / paper).
a) DSCC: DSCC are Compulsory Core Courses of the programme .
b) EC: Elective Courses shall have three categories , viz., Discipline Specific Core Elective
(DSE) Courses, Open Elective Course (OEC) and Dissertation/ Research Project .
Vocational Course and Internship
i. DSE: Elective courses offered under the core discipline of the study are Discipline
Specific Core Elective ( DSE).
ii. Open Elective Course (OEC): An elective course chosen from any other
discipline/subject, with an intention to seek exposure beyond core course /
discipline is called Open Elective Course in all the programmes.
The student shall select any one OEC in the given semester, other than his / her
DSCC across the disciplines from the Annexure 2.
A student can opt to study the OEC from the same subject in all the 04 semesters or
can choose different OECs in every semester.
iii. Dissertation / Research Project: An elective course designed to acquire special /
advanced knowledge, such as supplement study / support study to a project work, and
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a candidate shall study such a course on his / her own, with an advisory support of
a teacher / faculty member is called Dissertation / Research project.
iv. Vocational Courses: Vocational course refers to instructional and hands-on training programs
/ courses that focus on the skills required for a particular job function or trade for various
programmes mentioned in the Annexure -1(A, B, C, D, E & F).
v. Internship: It shall be a short term internship of 10-15 days in 6th semester and long
term internship of about 30 days in lieu of Dissertation / Research project work in 8th
semester for a job training in a suitable organization or hands on training or activity based
course at college level in order to gain work experience or to satisfy the requirements for a
qualification.
c) Ability Enhancement Courses (AEC): The Ability Enhancement Courses ( AEC) shall
be of two kinds: i) Ability Enhancement Compulsory Courses (AECC) and ii) Skill
Enhancement Courses (SEC).
i. Ability Enhancement Compulsory Courses (AECC) : Environmental Study, Indian
Constitution, English and Modern Indian languages (MIL) / Modern European
Language Communications (MEL) are AECCs. (Annexure3).
Environmental Study and Indian Constitution are mandatory.
A Student shall study Kannada as a First Language and any one of MIL/MEL as
second language.
Those who have not studied Kannada up to PUC / 10+2 Level shall study
Functional Kannada (simple Kannada) in I semester and can opt the same
subject or other MIL/MEL which shall be continued till IV semester.
P.S.: 1) A deaf/ spastic/ mentally retarded/ visually impaired/ learning deficiency

student shall be exempted from learning any one of the languages like English or
MIL.
2) MIL means the languages mentioned in VIII Schedule of the Constitution of
India.
ii. Skill Enhancement Courses (SEC): These courses shall be chosen from a pool of
courses designed to provide value-based and skill -based knowledge and should
contain lab/ hands-on training/ fieldwork (Annexure4).
5 Special provisions for learners:
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Fast track completion of 03/04- Year degree programme: The students who wish to
complete the undergraduate programmes faster may do so by completing the different
courses equal to the required number of credits and fulfilling all other requirements in
N-1 semesters (where N is the number of semesters of an undergraduate programme).
This facility is available for undergraduate programmes with a minimum duration of
three years or six semesters.
For example, a student may obtain his/her Six Semesters Bachelor’s degree, after
successfully completing five semesters of the programme, provided he/she has earned
required/ prescribed number of credits and fulfills all other requirements for awarding the
degree.
Likewise, a student may obtain his/her Eight Semesters Bachelor’s degree with
honors, after successfully completing seven semesters of the programme, provided he/she
has earned required number of credits and fulfills all other requirements for awarding the
Bachelor’s degree with honors.
i. Slow track completion of 03/04- Year degree programme: The students may
complete the undergraduate programme in slow track. They may pursue the three
years or six semester programme in 4 to 5 years and four years or eight semester
programme in 5 to 6 years.
Hence, the higher education institutions have to admit candidates not only for
programmes, but also for subjects or courses. But the new admissions are generally
made in the beginning of an academic year.
However, these provisions(4.1(d) i& ii) are applicable only for those students taking
admission for the 5th and 7th semesters of the 3 and 4 years undergraduate
programmes, respectively. Further, these options shall be applicable only after issue of
guidelines/ notification from the Regulatory authorities / University.
ii. Earning additional credits: The student shall have an option to study any number of
additional OEC/SEC from SWAYAM or similar platforms recognized by the University.
Apart from the above mentioned structure of the programme, a student can
study any number of courses from Open Elective
Courses (OEC) / SEC (Annexure-2 / 4). The student shall have an option to study any number
of courses from OEC from SWAYAM or similar platforms recognized by the University .
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4.2: Each course shall have two components i) Lecturing (L) and ii) Tutorial (T)/ Practical (P).
Tutorial consists of participatory discussions, seminar presentations, desk work, etc. by

the students of the respective courses.
P.S: There shall be no tutorial for Practical subjects and the courses having 2 credits.
4.3: Credit system of the programme: The Programme shall have 188 credits as
mentioned in the Annexures. Credit means the unit by which a course is measured.
a) 1 hour lecture or 1 hour tutorial per week is equal to 1 credit and that of 2 hours
practical is equal to 1 credit.
b) Courses with 3 to 6 credits shall be evaluated for 100 marks and courses with less than
3 credits, including practical , shall be evaluated for 50 marks.
5. WORKLOAD FOR TEACHERS
5.1: Each theory session may have up to a maximum of 60 students, extendable to 70

students for B.COM(CS) Programme irrespective of DSCC, DSE, SEC, OEC,
Vocational and AECC in the class rooms.
5.2: For a practical batch, each 14 students shall have one teacher.
5.3: To determine a teacher’s work load one hour theory/ tutorial/ practical class shall
be considered equal to one hour work load.
6. ADMISSION PROCEDURE
6.1: Invitation of Applications:
a) The University shall issue a notification for admission to B.COM(CS) Programme soon
after the announcement of PUC II year / 10+2 results.
b) Admissions shall be purely based on merit cum roster as per the norms of Government of
Karnataka issued from time to time.
c) Academic year normally commences in the month of June every year. The exact date for
commencement of academic year shall be decided by the University.
d) Affiliated colleges shall admit students for each programme not exceeding the approved
intake. Prior approval from the University is mandatory in case the admissions exceed
approved limit.
6.2: ELIGIBILITY: A Candidate with PUC/10+2 Commerce/Science/ Arts or 3- year Diploma
or 2-year JOC/ ITI in which a candidate studied Mathematics / Statistics /
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Commerce related subjects shall be eligible.
Further, a candidate having 03 years Diploma in Computer Science / any branch of
Diploma in Engineering with Mathematics as one of the subjects shall be eligible.
6.3: Admission Eligibility for Second and Subsequent Semesters:
a) The B.COM(CS) Programme shall have carryover system up to 6th semester. The
admission conditions are:
i. 75% attendance shall be mandatory for each semester and for each course to appear
for semester -end examination. Further, 20% attendance shall be condoned for the
students participating/ involved in Co-curricular/ Extra -Curricular activities like
NCC/ NSS/ Sports/ Cultural Activities / Study Tours/ Field Work/ Seminars, etc., with
prior permission of the Principal of the College in writing .
ii. Candidates with 75% attendance but failing to appear for semester-end examination
shall also be eligible to seek the admission for immediate higher semester.
iii. Mere submission of application by the candidate to appear for examination without
75% attendance shall not be eligible for higher semester.
iv. Candidates not submitting examination application forms but maintaining 75%
attendance shall not be eligible for admission to higher semester.
v. If the candidate appears for II semester end examination and discontinued for III
semester and wishes to take admission for IV semester in future, such candidates
shall not be allowed for IV semester. Such candidate shall again seek admission to III
semester as per University schedule. This is also applicable to other odd semester s.
vi. A candidate who does not satisfy the requirement of 75% attendance even in one
Course (subject/ paper) shall not be permitted to take the University examination of
that semester a nd he/ she shall seek re -admission to that Semester in a subsequent
year as per University schedule.
vii. Eligibility for admission to B.COM(CS) (Honors): A candidate seeking
admission to a B.COM(CS) (Honors) shall have passed the three-year Bachelor of
Commerce with minimum CGPA of 7.5 is eligible to continue the fourth year
B.COM(CS) Programme.
viii. A candidate can seek admission to the 7 th Semester in any College running Honors
Programme subject to the availability of intake capacity in the College.
ix. There shall be a provision for carryover system from 7th to 8th semester, subject to the
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fulfillment of 75% attendance in each Course and submitting the examination
application form.
6.4: Medium of instruction:
The medium of instruction shall be English. However, the candidate can write the
examination either in English or Kannada.
6.5 : Change of Programme:
B.COM(CS) Programme is specific in nature and hence, there shall not be any provision to
change the Programme.
6.6 : Change of subject
The MIL/MEL subject studied by the Students in I semester shall be the same for all other
semesters as per Programme structure. However, the students who have studied
Functional Kannada in I semester can opt the same subject or other MIL/MEL which shall
be continued till IV semester.
6.7 : Change of College/ Transfer
a) Candidate shall be permitted f or change of college only for the odd semesters by seeking
admission within the stipulated period mentioned in the admission notification with the
due consent from both the colleges. There shall not be any provision for transfer/ change
of college for even semesters. Further, lower semester examination failure/ MPC
candidates are not eli gible for transfer/ change of college within the Karnatak University’s
affiliated colleges.
b) The same shall be applicable for the candidate seeking transfer from the colleges of other
University within or outside the state or country by producing the eligibility certificate
issued by Karnatak University with the confirmation of similarity of the programmes
with each other. Other conditions shall be same as in 6.7(a).
c) Such transfer of admission shall be within the intake capacity of the respective class
of the respective College.
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d) The Degree of 3 or 4 years shall be awarded from the University where the candidate has
earned a minimum 50% of the credits prescribed for the Programme.
7: Examination
7.1: The prescribed courses of 3 to 6 credits shall be evaluated for 100 marks and that of
less than 3 credits , including practical , shall be evaluated for 50 marks. The project
work / dissertation shall have 6 credits and be evaluated for 100 marks.
7.2: There shall be a continuous assessment of the student. For this purpose, semester
examination is divided into two components:
i. Formative (Internal) assessment - written examinations conducted by the
College for 40% of maximum marks allotted for each Course; and
ii. Summative (Semester-end) wri tten examination conducted by University after
16th week of the commencement of semester for 60% of the maximum marks
allotted for each Course.
a. Theory papers / SEC as theory:
i. Formative (Internal) Assessment - examinations conducted by the College for 40% of
maximum marks allotted for each; and
ii. Summative (Semester-end) written examination conducted by University after 16th
week of the commencement of semester for 60% of the maximum marks allotted for
each Course
7.3: Formative( Internal Assessment (IA) ) examinations:
Theory Papers / SEC as Theory: The College shall conduct IA examination for theory
subjects in the 8th week for 10%, 12th week for another 10% of maximum marks allotted for
each Course. Duration of examination shall be 1 hour each, 10% shall be allotted for Case
study / Assignment / Field work / Project work/ Activity etc and the remaining 10% shall be for
seminar on the course.
i. Practical : The College shall conduct IA examination for practical paper in the 14th week for
50% of maximum marks allotted for each Course. Duration of examination shall be 3 hours.
ii. SEC as Practical: The College shall conduct IA examination for SEC paper in the 14th week
for 50% of maximum marks allotted for each Course. Duration of examination shall be 2
hours.
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iii. Project work /dissertation: The College shall conduct written IA examination for Project
work /dissertation in the 14th week for 50% of maximum marks allotted for each Project
work /dissertation. Duration of examination shall be 1 hour.
iv. The Course teacher shall display the marks on notice board within 4 days after IA
examination and allow the student for verification of IA Booklet if he/she wishes.
Grievances shall be solved by the Course teacher and in complicated cases by the
Principal/ representative of Principal as per internal mechanism of the College.
v. There shall not be any provision for improvement of IA marks or for remaining absent.
However, IA exam shall be conducted for students who remained absent due to
participation in the events related to co curricular / curricular activities conducted by
recognized organizations.
vi. The College shall submit the IA marks to the University if student satisfies 75%
attendance in the semester and shall be eligible to appear for semester-end
examination.
vii. The mode of conducting semester end examination for discipline specific SEC shall be
decided by the respective BoS.
7.4: Summative (Semester-end) examination:

The semester-end examination, for 60% of maximum marks allotted for each theory paper,
shall be conducted by the University after 16th week of the commencement of the
semester. The University shall conduct the semester-end examination for either odd or
even semesters but not both simultaneously, unless otherwise specified.
i. Duration of theory examination shall be 02 hours for 100 marks per Course (including IA
marks) having 3 to 6 credits.
ii. Duration of theory examination shall be 1 hour for 50 marks Course (including IA marks)
having the credits of less than 3.
iii. Duration of practical examination shall be 3 hours for 50 marks Course (including IA
marks) having the credits of less than 3.
iv. SEC as practical, the duration of practical examination shall be 2 hours for 50 marks Course
(including IA marks) having the credits of less than 3.
v. Each Faculty in consultation with the concerned BoS, shall decide the pattern of question
paper for uniformity for all the core courses and elective courses.
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vi. Question papers shall be prepared by a team of members of respective Board of
Examiners (BoE).
vii. Concerned BoE shall decide the scheme of valuation of both theory and practical
courses.
viii. There shall be a single valuation for theory papers from the members of concerned
BoE under the supervision of moderator who is in turn under the supervision of
Chairman of BoE. The mode of conducting semester end examination for discipline specific
SEC shall be decided by the respective BoS.
viii. Practical/evaluation of project/dissertation work/Field Work assessment shall be
conducted before the commencement of theory examination at the concerned colleges
by two examiners; one from the same college as internal examiner and other from other
colleges appointed by University as external examiner. There may be two external
examiners but not two internal examiners to conduct the examination. A pair of
examiners shall conduct practical examinations for two batches per day having a
maximum of 12 students in each batch.
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7.5: Passing criteria
a) A candidate has to score 40% in each course including the IA marks for passing the
course, subject to the condition that:
i. There shall be no minimum marks or separate passing for the IA examination. The
candidate has to score minimum 40% in the semester -end examination (Ex. for 100
marks paper; 40 IA + 60 semester-end exam and hence, minimum 24 marks for
semester-end exam required). If candidate scores 40% by cumulating marks from IA
and semester-end examination but fails to score 40% from the semester -end
examination, such candidate shall be declared as fail.
ii. If the course is having both theory and practical, candidate has to pass both theory
and practical independently. If the candidate fails in practical and passes in theory
examination, such candidate shall reappear for practical examination only and vice
versa.
iii. In all cases of failure in particular course, IA marks shall be protected and carried
forward; and the candidate need not reappear for IA examinations in such cases.
b) On successful scoring of minimum 40% in all courses, the candidate shall be declared
pass in the Programme in that semester.
c) On successful scoring of minimum 40% in all courses and all the semesters, the candidate
shall be declared pass in the entire Programme.
7.6: Percentage and Grading
a) If P is the percentage of marks secured (IA + semester end score) by the candidate in
the course which is rounded off to the nearest integer, the grade point (GP) earned by
the candidate in the course will be given as below:
Percentage (%) Grade(GP) Percentage (%) Grade(GP)
40 4.0 71-75 7.5
41-45 4.5 76-80 8.0
46-50 5.0 81-85 8.5
51-55 5.5 86-90 9.0
56-60 6.0 91-95 9.5
61-65 6.5 96-100 10.0
66-70 7.0
Grade point of less than 4 shall be considered as fail in the course , hence, GP=0 and for
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the absent candidate also GP=0.
b) A student’s level of competence shall be categorized by grade point (GP), Semester Grade
Point Average (SGPA) and Cumulative Grade Point Average (CGPA) of the programme.
c) Semester Grade Point Average (SGPA): The SGPA is a ratio of sum of the number of
Credit Grade Points scored from all the courses (subject) of given semester to the total
credits of such semester in which the candidate studied.
(Credit Grade Points of each course = Credit s x GP)
d) Cumulative Grade Point Average ( CGPA): It is calculated as below for 6 semester

programme:.
{( )+( )+( )+( )+( )+( )}

=
(
Or
( )
=
e) After studying and passing , all the credits prescribed for the programme the degree shall
be awarded with CGPA score after rounding off to second decimal and class
distinguishing as second class, first class, and distinction along with grade letter as under.
CGPA of the programme( Degree) Class obtained Grade Letter
9.5 to 10.00 Outstanding A++
7.00 to 9.49 Distinction A+
6.00 to 6.99 First Class A

5.50 to 5.99 Second class B+
5.00 to 5.49 B
4.00 to 4.99 Pass C
Less than 4.0 Fail/ Reappear D
f) 40% of Credits earned on par with the conventional mode of the respective courses if any
through SWAYAM and other recogniz ed platforms shall be considered for calculation of
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SGPA / CGPA.
g) Additional Credits with minimum 4 Grade points in each OEC/ SEC earned by the
independent learner under the provision of Section 4.1(d) of these Regulations shall be
considered for CGPA subject to candidate’s consent for inclusion.
h) Nevertheless, such student s have to complete the mandatory credits of 50/100/146/ 188
(as mentioned in Annexure -1 with minimum Grade point =4 in each course to declare
the result pass.
7.7 CRITERIA FOR AWARD OF DEGREE
On successful scoring of minimum 4 grade points in all courses of the programme, the
Certificate/ Diploma/ Degree/ Honors Degree shall be awarded for the candidates .
CLASSIFICATION OF SUCCESSFUL CANDIDATES: CLASSES AND GRADES
The results of successful candidates at the end of II , IV, VI and VIII semesters shall be
classified on the basis of aggregate percentage of marks obtained in all the two, four, six or
eight semesters and the Aggregate or Cumulative Grade Point Average (CGPA) for award of:
a) Certificate in Commerce for completion of first two semesters if the candidate wishes to
exit.
b) Diploma in Commerce for completion of first four semesters in the

programme if the candidate wishes to exit.
c) Bachelors Degree in Commerce on completion of first six semesters in the
programme if the candidate wishes to exit.
d) Bachelor degree in Commerce with Honors for completion of all the eight
semesters of the programme.
The University shall issue the final grade card (Marks card) consisting of grade points along
with marks of all courses successfully completed by the candidate at each stage the
candidate wishes to exit with SGPA for all the semesters, CGPA with Grade Letter of the
entire programme and Class obtained.
The Degree(General / Honors) shall be awarded in the Annual / Special convocation. The
Degree certificate shall consist of CGPA of the programme and Class obtained.
7.8 : Recounting, revaluation, challenge valuation, photo copying of answer papers
There shall be provision for recounting of marks, revaluation, challenge valuation and photo
copying of answer papers. The University shall invite applications for such purpose
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immediately after announcing the results for every semester by giving 10 days time to apply
for the same online as per the existing ordinance and regulations and process the same
accordingly.
7.9: Rank and Gold medals.
The University Ranks and Gold-Medals shall be awarded to both the students of 3-year
Degree and 4-year Honor Degree. A 4-year Honors Degree Student shall be
considered for the award of Rank and Gold Medal who complete the Honors Degree
without a break. A Student who exits at the end of 3-year and re-enters into the Honors
Degree shall not be considered. The Students who complete a 3-year Degree without
break in the examination including lateral entry from other college and does not continue
the Honors degree anywhere in India shall be considered for the award of medals and
ranks. However, this is not applicable for the award of classes like, second/first class/
distinction to the students.
Further, there shall not be any provision for Rank and gold medal for the certificate and
diploma candidates in the exit option.
7.10: Makeup Examination.
a) There shall be no immediate makeup examination for all semesters to the courses where
candidate failed to score minimum 40% for semester end examination unless specified
otherwise as in (c).
b) However, such candidate shall appear for examination during the regular schedule of
examination conducted by the University.
c) There shall be a makeup examination for the V and VI semesters (6 semesters
Programme) or VII and VIII semesters (8 semesters Programme) immediately after
declaring the final semester results of the Programme.
8. Provision for improvement of the marks (Grade Point)
Improvement of the marks (Grade Point): There shall be a provision for candidates to
reappear for the examination for the course of theory papers only (subject) in which
candidate wishes for improvement of his/ her grade point of SGPA in general and CGPA in
total of the Programme subject to the condition that:
i. The candidate shall be eligible to reappear for improvement of grade points only after
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successfully passing the Programme.
ii. The candidate may opt for the examination for any number of courses (subject /
paper) of the Programme for improvement of grade point but not more than three
times for each course (subject / paper) as per the prevailing syllabus of the
examination conducted in the regular schedule of University examinations.
iii. All such provisions are there within 04 years from successful completion of the
Programme, but not exceeding the period of 08 years of the duration of completion
of the Programme.
iv. In all such cases grade points are considered if there is a progress in such
improvements, otherwise original grade points shall be retained.
v. No such candidates shall be eligible for the award of Rank, Gold Medal, Cash Prize,
etc.
9. Duration for completion of the U. G. Programme
There is no minimum duration for completion of the Programme. However, the
candidate has to write the examination based on existing syllabi at the time of
appearing for examination.
10. REPEAL AND SAVINGS FOR UG PROGRAMMES
All the existing Regulations governing three / four years Bachelor degree in Commerce
Programme under semester and non semester schemes or any ordinances or
regulations or guidelines issued or adopted earlier by the University in this matter for
constituent and affiliated colleges of Karnatak University are hereby repealed.
However, the above Regulations shall continue to be in force for the students who
have been admitted to the degree Programme before the enforcement of these
regulations. Provided that the said repeal shall not affect the previous operation of the
said regulations / ordinances or anything duly done or suffered there under or affect
any right, liability or obligation acquired, accrued, or incurred under the said
regulations.
11. Removal of Difficulties :
If any difficulty arises in giving effect to the provisions of these regulations, the Vice
- Chancellor may, by order, make such provisions not inconsistent with the Act,
Statutes, Ordinances, or other Regulations, as appears to be necessary or expedient
to remove the difficulty. Every order made under this rule shall be subject to
ratification by the Apprpriate University Authorities.
*****
Annexure: 1 : B.COM(CS).
Discipline Specific Core Courses Elective Courses Ability Enhancement Course
Total Credits
(DSCC) Discipline Specific Elective Skill Enhancement Course Ability Enhancement
Semester
(DSE) / Compulsory Course

Open Elective Course(OEC) Skill Based Value Based (AECC)
Core Instruc
Course L+T+P Credit Course L+T+P Credit Course L+T+P Credit Course L+T+P Credit Course tion Credit
Hrs
DSCC- 1 3+1+0 3+1=4 Health and Kannada-1 4 3+0=3
0+0+2 0+1=1
Wellness
I DSCC- 2 3+1+0 3+1=4 OEC-1 3+0+0 3+0=3 SEC-1: 1+0+2 1+1=2
+
+ + 25
0+0+2 0+1=1 MIL/MEL-1 4 3+0=3
Yoga
DSCC- 3 3+1+0 3+1=4
DSCC- 4 3+1+0 3+1=4 NCC/NSS/ Kannada-2 4 3+0=3
0+0+2 0+1=1
R&R(S&G) MIL/MEL-2 4 3+0=3
OEC-2 3+0+0 3+0=3 / Cultural +
+ + 25
II DSCC- 5 3+1+0 3+1=4 0+0+2 0+1=1 Environmental
2 2+0=2
Sports study
DSCC- 6 3+1+0 3+1=4

Exit option with Certificate (50 credits)
DSCC- 7 3+1+0 3+1=4 NCC/NSS/
Kannada-3 4 3+0=3
0+0+2 0+1=1
OEC-3 3+0+0 3+0=3 SEC-2: R&R(S&G) MIL/MEL-3 4 3+0=3
III DSCC- 8 3+1+0 3+1=4 1+0+2 1+1=2
/ Cultural +
+ + 25
0+0+2 0+1=1 -----
Sports
DSCC- 9 3+1+0 3+1=4
DSCC- 10 3+1+0 3+1=4 NCC/NSS/
Kannada-4 4 3+0=3
0+0+2 0+1=1
OEC-4 3+0+0 3+0=3 R&R(S&G) MIL/MEL-4 4 3+0=3
IV DSCC- 11 3+1+0 3+1=4 / Cultural +
+ + 25
0+0+2 0+1=1 Indian
2 2+0=2
Sports Constitution
DSCC- 12 3+1+0 3+1=4
Exit option with Diploma (100 credits)
DSCC- 13 3+1+0 3+1=4 3+0+0 3 NCC/NSS/
DSE 1 0+0+2 0+1=1
V DSCC- 14 3+1+0 3+1=4 SEC-3 1+0+2 1+1=2
R&R(S&G)
+ + 22
/ Cultural +
Vocl-1 0+0+2 0+1=1
DSCC- 15 3+1+0 3+1=4 3+0+0 3 Sports
DSCC- 16 3+1+0 3+1=4 DSE 2 3+0+0 3 NCC/NSS/ 0+0+2

VI SEC-4 2+0+2 2+0=2
R&R(S&G) + 0+1=1 24
DSCC- 17 3+1+0 3+1=4 Voc-2 3+0+0 3
19
/ Cultural + 0+0+2 +
*Intern
DSCC- 18 3+1+0 3+1=4 2+0+0 2 Sports 0+1=1
ship
Exit option with Bachelor of Commerce Degree (146 credits)
DSCC- 19 3+1+0 3+1=4 DSE 3 3+0+0 3
3+0+0 3
DSCC- 20 3+1+0 3+1=4 Vocl-3
VII 22
Res.
DSCC- 21 3+1+0 3+1=4 Methodo 4+0+0 4
logy
DSCC- 22 3+1+0 3+1=4 DSE 4 3+0+0 3
VIII 20
3+1+0 3+1=4 Voc-4 3+0+0 3
DSCC- 23
Research
Project** 6
Award of Bachelor of Commerce (Hons) degree (188 credits) 188
**In lieu of the research Project, two additional elective papers/ Internship may be offered.
L+T+P= Lecturing in Theory + Tutorial + Practical Hours per Week (no tutorial for practical course). For Voc., refer annexure -6
Each DSE shall have at least two papers and student shall choose any one paper from each DSE.
Note: 1. Each DSCC/ DSE /OEC shall have 42-56 hrs syllabus / semester for 100 marks in theory (60 Sem. End exam +40 IA
Exam) and 52 hrs practical/semester for 50 marks(25 Sem. End exam +25 IA Exam).
2: OEC for Non-Commerce Students of Other Disciplines
3. Kannada and MEL /MIL shall have 42 hrs syllabus / semester for 100 marks in theory (60 Sem. End exam. +40 IA Exam).
4. Environmental Study /Constitution of India shall have 25-30 hrs syllabus / semester for 50 marks in theory (30 Sem. End
exams +20 IA Exam).
5. SEC shall have 25-30 hrs syllabus / semester for 50 marks in Practical + theory.
* in lieu of internship, 01 additional SEC/ Course based Activities may be offered

Annexure-2. 20
List of Open Elective courses for B.A., B.Sc. B.Com. and other Programmes
B.A. /BPA / BVA/BTTM/BSW/ B.Sc. (HM) B.Sc. / B.Sc. Pulp & paper Sc. / B.Com/ B.Com(CS)/ BBA and any other
BCA/BASLP programmes
1. Kannada 19. Sociology 1. Chemistry 1. Commerce
2. English 20. Geography 2. Physics 2. Tourism and Travel Management
3. Hindi 21. Logic 3. Mathematics 3. Business Administration
4. Sanskrit 22. Anthropology 4. Botany 4. Any other courses recommended by
5. Urdu 23. Philosophy 5. Zoology the respective BoS.
6. Marathi 24. Social Work 6. Electronics
7. Prakrit 25. Economics 7. Computer Science
8. Arabic 26. Criminology & Forensic 8. Statistics
9. Persian Science 9. Geology
10. French 27. Rural Development 10. Genetics
11. German 28. History 11. Micro-Biology
12. Russian 29. Women’s Studies 12. Bio-technology
13. Political Science 30. Education 13. Industrial Fish & Fisheries
14. Psychology 31. Folk Literature 14. Home Science
15. Agricultural 32. Linguistics
Marketing 33. Journalism & Mass
16. Yoga Communications
17. Music 34. Physical Education
18. Library & information 35. Computer Applications
Science 36. Applied Statistics
Note:1) Student shall choose other than his /her DSCC even across the discipline
2) A student can opt to study the OEC from the same subject in all the 04 semesters or can choose different OECs in every
semester.
21
Annexure-3.
List of MIL and MEL for all Programmes
1. Hindi - MIL
2. Sanskrit - MIL
3. Marathi - MIL
4. Prakrit - MIL
5. Urdu - MIL
6. Persian - MIL
7. Arabic - MIL
8. English - MEL
9. German - MEL
10. Russian - MEL
11. French - MEL
12. Any other MIL/MEL as decided by respective BoS.
22
Annexure-4.
SKILL ENHANCEMENT COURSES FOR ALL THE PROGRAMMES
A) Value Based Course and Evaluation: (1+1) x 6 = 12 Credits in the Programme

A student shall opt any two of the following activities offered in the college in each of
the first to sixth semester of the undergraduate programmes. The activity carries two
credits each semester and will be internally assessed for 50 marks by the staff like
NCC Officer/ NSS Officer / Physical Education Teacher / Librarian / Teacher
shouldering the responsibility of activities. The concerned staff shall submit the
marks to the University during submission of internal assessment marks.
Activity based courses for semesters 1 to 6 for all degree programmes
a. Activities related to Yoga
b. Health & Wellness (Physical exercises including warming-up and relaxation
techniques)
c. Indoor/ Outdoor Sports and Games
d. N.S.S. / N.C.C / R&R (S&G)
e. Field studies
f. Computer assisted/web-based learning and e-library skills
g. Leadership Qualities and Organisational Skills
h. Innovative compositions and creations in Music, Performing Arts, Fine arts, and
visual arts etc.
i. Involvement in popularization programmes such as scientific temper
j. Publication of articles in news papers, magazines or other publications
k. Activity exploring different aspects of Indian civilizations
l. Community work such as promotion of values of National Integration,
Environment, Human rights and duties, Peace, Civic Sense, Social responsibility,
etc
m. Evolution of study groups/seminar circles on Indian thoughts and ideas
n. Involvement in campus publication
o. A Small project work concerning the achievements of India in different fields
p. Other Activities such as Cultural Activities etc as prescribed by the University.
Evaluation of Value Based Activities shall be as per the procedure evolved by the
University from time to time.
23
B) Skill Based
Student shall study any skill course / trade from National Skill Qualification Frame work (NSQF)
for level - 5, 6 and 7 for first, second and third year of the B.COM(CS) Programme respectively or
one in each semester as prescribed by the BOS in Commerce and approved by the Academic
Council.
Sem. B.COM(CS) Programme
I Equivalent to Level-5
Digital Fluency / SEC-1 as prescribed by the BOS in Commerce
III Equivalent to Level-6
Artificial Intelligence / SEC-2 as prescribed by the BOS in Commerce
V Equivalent to Level-7
Cyber Security / SEC-3 as prescribed by the BOS in Commerce
VI Equivalent to Level-7
Societal communication / SEC-4 as prescribed by the BOS in Commerce
* The student shall continue the same SEC (either NSQF or core course based) for all above
semesters.
Skill Based Activities shall be evaluated as per the procedure similar to Core Courses as practicals
but not as theory.
Annexure- 5:
Nomenclature of the Certificate, Diploma, Degree and Honors in B.COM(CS) Programme:
Programme *Certificate(1Year) *Diploma(2 -Year) 3 -Year Degree 4- Year Degree
B.COM(CS). Certificate course in Diploma in B.COM(CS). B.COM(CS).(Honors)
Commerce(CS) Commerce(CS)
24
PART-B
Question Paper Pattern
(Question papers for practical/problems based course papers shall be prepared in English version
only and for theory course papers both in English and Kannada version)
Section-A (5 X 2=10)
1. Answer any five sub-questions. Each sub-questions carrying two marks.
Six Sub-questions to be given
Section-B (4X5=20)
Answer any four questions. Each questions carrying five marks.
Five Questions to be given
(In Case of Practical/Problem Oriented Course Papers One Theory and Four Problems.)
Section-C (3X10=30)
Answer any three questions. Each questions carrying 10 marks.
Four Questions to be given (Last Question is compulsory-Case Study)
(In Case of Practical/Problem Oriented Course Papers One Theory and Four Problems.)
PART-C
Program Structure
Proposed Scheme of Teaching & Evaluation for B.Com (CS) (Basic/Hons) with Commerce as
Core subject
Semester-I
Sl. Teachin SEE CIE Total Credits
No. g Hours Mark
Course Code Title of the Course Category of s
Courses per
Week
(L + T +
P)
1 Lang.1.1 Language – I AECC 3+1+0 60 40 100 3
2 Lang.1.2 Language – II- AECC 3+1+0 60 40 100 3
3 B.Com (CS) .1.1 Financial DSC 3+1+0 60 40 100 4
Accounting
4 B.Com (CS) .1.2 Company Law-I DSC 3+1+0 60 40 100 4
5 B.Com (CS) .1.3 Secretarial DSC 3+1+0 60 40 100 4
practice-I
6 B.Com (CS). 1.4 Computerized SEC-SB 1+0+2 20 30 50 2
Accounting
7 B.Com (CS) .1.5 Accounting for OEC 3+0+0 60 40 100 3
Everyone
OR
Financial
Literacy
8 Value based Health and SEC- 0+0+2 1
Wellness VB 25
9 Value based Physical SEC- 0+0+2 1
Education/ VB
Yoga
Total 25
Semester-II
Sl. Teaching SEE CIE Total Credits
No. Hours Mark
Course Code Title of the Course Category of s
Courses per Week
(L + T +
P)
1 Lang.2.1 Language – I AECC 3+1+0 60 40 100 3
2 Lang.2.2 Language – II AECC 3+1+0 60 40 100 3
3 B.Com (CS) .2.1 Financial DSC 3+1+0 60 40 100 4
Accounting-II
4 B.Com (CS) .2.2 Company Law – DSC 3+1+0 60 40 100 4
II
5 B.Com (CS) .2.3 Secretarial DSC 3+1+0 60 40 100 4
Practice-II
6 B.Com (CS) .2.5 Financial OEC 3+0+0 60 40 100 3

Environment
OR
Investments in
Stock Markets
7 Value based NCC/NSS/Cultur SEC- 0+0+2 1
al VB
8 Value based Physical SEC- 0+0+2 1
Education/ Yoga VB
Total 25
PART- D
B.Com (CS) (BASIC/HONS) COMMERCE
Title of the Course B.Com (CS) -1.1: Financial Accounting
Credits: 04 Maximum Marks: 60+40 IA Marks.
Teaching Hours: 56 04 Hours per week.
Duration of exam: 2 hours.
Course Objectives & Course Outcomes:
The course is designed to update students’ knowledge on financial accounting principles and
methods as employed to record business transactions. This would enable them to analyze and
interpret financial statements more effectively. The conceptual, analytical, interpretational and
communication skills are learnt in the course.
Contents 56 Hrs
Unit. 1:Introduction to Financial Accounting 10
Meaning, objectives, functions, advantages and disadvantages of accounting;
accounting v/s book-keeping; accounting cycle; accounting principles –
meaning and classification; concepts and conventions – meaning and types;
meaning and types of accounting policies; accounting principles v/s
accounting policies.
Unit. 2: Accounting Process – I 10 26

Accounts classification and rules of debit and credit; process of journalizing
and posting to ledger accounts; balancing of accounts; trial balance –
meaning, purpose and types of trial balance; subsidiary books – meaning
and types (theory only)
Unit. 3:Accounting Process – II 12
Final Accounts – meaning, objectives and types; trading, profit and loss and
profit and loss appropriation accounts; balance sheet – meaning and methods
of marshalling items on balance sheet; adjustment entries – meaning and
types; preparation of final accounts of sole trading and partnership firms
Unit. 4:Inventory Valuation 12
Meaning, objectives and classification of inventories; meaning and objectives
of inventory valuation; periodic v/s perpetual inventory systems; inventory
valuation methods – FIFO, LIFO, Weighted Average and Standard Cost
Methods; Lower of Cost and Market Rule – item by item, category and
global methods; valuation of inventory for balance sheet purposes.
Unit. 5:Depreciation Accounting 12
Meaning and Definitions, objectives of providing for depreciation;
depreciation v/s depletion; meaning, nature and objectives of depreciation
accounting; methods of providing for depreciation – straight line, written
down value, double declining, sum-of-the-years’, production unit and hour
methods; profit or loss on disposal of fixed assets.
Skill Development Activities:
1. Preparation of book-keeping, Collect Proforma of debit and credit rules of various
businesses.
2. Collect Proforma of journal and ledger accounts; balancing of accounts; trial balance.
3. Collect Annual Reports of sole proprietors and identify the different components.
4. Collect Proforma of FIFO, LIFO, Weighted Average and Standard Cost.
5. Prepare valuation of Inventory with imaginary figures. Draft dummy depreciation
calculations with application of different methods.
6. Collect Profit and Loss Annual Reports of sole proprietors and identify accounting
concepts and conventions followed in the preparation of the annual reports.
7. Identify latest innovations and developments in the field of accounting.
8. Any other activities, which are relevant to the course.
References:
1. Tulsian, Financial Accounting, Pearson Education, New Delhi.
2. Ashok Sehgal and Deepak Sehgal, Advanced Accounting – Vol. I, Taxmann
Publications, New Delhi.
3. S N Maheswari and S K Maheshwari, Advanced Accountancy – Vol. I, Vikas
4. S N Maheswari, Financial Accounting, Vikas Publications, New Delhi.
5. R L Gupta and Radhaswamy, Advanced Accountancy – Vol. I, Sultan Chand & Sons,
New Delhi.
6. Shukla and Grewal, Advanced Accountancy – Vol. I, S Chand Publications, New Delhi.
7. Jain and Narang, Advanced Accounting – Vol. I, Kalyani Publications, Ludhiana.
8. J R Monga – Financial Accounting, Mayoor Paperbacks, New Delhi.
9. S Kr Paul, Advanced Accounts – Vol. I, World Press, Kolkatta.
10. Mukharjee and Hanif, Financial Accouting, TMH, New Delhi..
Note: Latest edition books shall be used.

27
Title of the Course B.Com (CS)-1.2: Company Law – I
The course has the objective of exposing the students on the provisions of Company Law
in India affecting the promotion and working of the companies. The knowledge would
enable them to discharge effectively secretarial duties. The conceptual, interpersonal and
communication skills are imparted in the process..
Contents 56 Hrs
Unit. 1:Introduction 08
Meaning, objectives, nature, significance and applicability of
company law; historical background; committee
recommendations and amendments to company law; agencies
established for enforcement of law; role of Registrar of
Companies.
Unit. 2:Incorporation of a Company 10
Meaning, characteristics, types of companies; distinction between
company and other business forms; steps involved in
incorporation of a Company; Memorandum and Articles of
Association of the Company, Certificate of Incorporation,
Certificate of Commencement of Business, Promoters -meaning
and importance; position, duties and liabilities of promoters; role
of the promoters; preliminary contracts.
Unit. 3:Share Capital and Prospectus 12
Meaning, types of shares and debentures; procedure for issue of
shares and debentures; book building v/s fixed price offers;
private placement and preferential allotment; underwriting of
shares; transfer and transmission of shares; prospectus –
meaning, contents, form and registration; statement in lieu of
prospectus; fraudulent inducement and misrepresentation in the
prospectus and penalties thereof..
Unit. 4:Membership and Rights 12
Meaning and types of members; modes of acquiring membership;
minimum and maximum number of members; cessation of
membership; impersonation and penalty thereof; entries,
rectification, closure of register of members, rights and liabilities
of members, variation of members rights.
Unit. 5:Deposits and Charge 08
Meaning, conditions and objects of company deposits; procedure
for floating company deposits; Companies (Acceptance of
Deposits) Rules 2014 and other requirements relating to public
deposits; meaning, objects, significance and types of charges;
registration of charges; consequences of non-registration; Register
of Charges; rectification and modification of charges. 28
1. Analyse role of Registrar of Companies in real business context.
2. Visit any organisation and collect the information towards Memorandum and
Articles of Association of the Company, Certificate of Incorporation, Certificate of
Commencement of Business,.
3. Collect prospectus format from various business organizations.
4. Visit any organization and information on rights of members.
5. Identify the recent developments in the field of Company Law
References:
1. Avtar Singh, Company Law, Eastern Book Company, Lucknow.
2. Sen Gupta, Company Law, Eastern Law House, Kolkatta.
3. Garg, Chawla and Gupta, Company Law, Kalyani Publishers, Ludhiana.
4. Ghosh and Balachandran, Company Law and Practice, Sultan Chand & Sons, New
Delhi.
5. Saharay H K, Company Law, Universal Law Publishing Company, Delhi.
6. Majumdar and Kapoor, Company Law and Practice, Taxmann, New Delhi.
7. Saravanavel, Company Law, Himalaya Publishing House, Bombay.
8. Reddy and Appannaiah, Company Law, Himalaya Publishing House, Bombay.
9. Chartered Secretary, ICSI, New Delhi.
10. M P Vijaykumar, Business and Corporate Laws, Snow White Publications,
Mumbai.

Title of the Course B.Com (CS) .1.3: Secretarial Practice-I
Duration of Exam: 2 hours.
This compulsory course is designed to acquaint the students on the principles and techniques of
secretarial practice and this would enable them in performing the tasks effectively. The
conceptual, interpersonal and communication skills are learnt in the course.
Contents 56 Hrs
Unit. 1:Company Secretary 12
Meaning, definition, qualities and qualifications; powers, duties,
liabilities, appointment, resignation and removal of a company
secretary; role of a company secretary; relationship with chairman and
directors; secretary as advisor to the chairman and the board; company
secretary in practice – functions; who can practice, areas of practice,
certification by practicing company secretary; professional duties and
code of conduct
Unit. 2: Company Incorporation and Conversion 10
Choice of form of business entity; procedure of incorporation,
conversions/re-conversion/re-registration; certificate of
commencement and certification of re-registration; filing of
agreements with managerial personnel; formation of associations not
for profit and non-profit companies; procedure relating to foreign 29
companies carrying on business in India
Unit. 3:Memorandum and Articles of Association 12
Meaning, significance and clauses of Memorandum of Association;
Articles of Association – meaning, significance and Table – A;
Procedure for alteration of various clauses of memorandum: name,
situation, objects, capital and liability clauses; procedure for alteration
of articles; effect of alteration.
Unit. 4:Issue and Allotment of Securities 12
Procedure for public, rights and bonus issues, calls on shares, sweat
equity shares, employees stock option scheme, shares with differential
voting rights; issue and redemption of preference shares; preferential
basis and private placement; return of allotment and effect of irregular
allotment; issue of certificates; alteration of share capital; procedure
for forfeiture and re-issue; cancellation, surrender, conversion and re-
conversion of shares into stock; procedure for issue of debentures
including creation of security and debenture redemption reserve;
drafting of debenture trust deed; conversion of and redemption of
debentures
Unit. 5:Membership and Transfer/Transmission 12
Procedure for induction of members; nomination of shares; variation of
shareholders’ rights; cessation of membership including dispute
resolution; transfer/transmission/transposition;
dematerialization/dematerialization of securities.
 Collect the information from Companies Secretaries about the company’s
performance.
 Analyse role of Companies Secretaries
 Visit any organisation and collect the information towards Procedure for public,
rights and bonus issues, calls on shares, sweat equity shares, employees stock option
scheme Collect prospectus format from various business organizations.
References:
1. S. A. Sherlekar – Company Law and Secretarial Practice, Himalaya Publishing House,
Mumbai.
2. Acharya and Gorekar – Company Secretarial Practice, Himalaya Publications, Mumbai.
3. M. C. Kuchal – Secretarial Practice, Vikas Publications, New Delhi.
4. N. D. Kapoor – Company Law and Secretarial Practice, Sultan Chand and Sons, New
Delhi.
5. Chawla and Garg – Company Law and Secretarial Practice, Kalyani Publications, New
Delhi.
6. Garg K. C. – Secretarial Practice, Kalyani Publications, New Delhi.
7. Majumdar and Kapoor – Company Law and Practice, Taxmann, New Delhi.
8. Shukla and Mahajan - Company Law and Secretarial Practice, Sahitya Bhavan, Agra.
9. Gulsan and Kapoor - Company Law and Practice, New Age International, New Delhi.
10. Chakrabarty – Secretarial Practice, Kalyani Publications, New Delhi.
30
Title of the Course B.Com (CS) – SEC 1.4: Computerized Accounting
Credits: 02 Maximum Marks: 50 Marks.
Teaching Hours: 1 Theory 2 Practicals 03 Hours per week.
Duration of exam: 1hour.
Course Outcomes: On successful completion of the course, the Students will be able to:
1. Demonstrate the process of accounting in computerized method
2. Explain the distinction between manual and computerized accounting
3. Design accounting package for small enterprises
4. Prepare management information reports through computerized accounting
Contents 42 Hrs
Unit -.1: Computerised Accounting 8
Computerised Acounting – meaning, objectives, and scope of
computerized accounting; requirements of computerized accounting –
hardware and softwares – tally, excel and other general purpose
applications; manual v/s computerized accounting; advantages
Unit - .2: P r o c e s s o f C o m p u t e r i s e d A c c o u n t i n g 26
Creation of company – ledger books; posting of vouchers;
modifications of reports – cash book, trial balance and preparation of
final accounts
Unit - 3: Computerized Accounting Data Security 8
Designing security measures – types of security measures; process and
implementation of security measures
1. Visit local business establishment and enquire about accounting methodology
adopted
2. Institutions to purchase tally software and demonstrate the process of creting ledgers
and others
3. Collect financial statements prepared by the organizations and interpret them
4. Collect information relating to sales and purchase ledgers and compare them with
computerized accounts
5. Visit the offices of GST and learn the process of e-filing
6. Collect from chartered accountants financial statements and the process adopted in
preparing
References:
1. Neeraj Goyal and Rohit Sachdeva, Kalyani Publishers, Ludhiana
2. Neeraj Sharma, Computerized Accounting and Business Systems, Lambert, New Delhi.
3. Garima Agarwal, Computerized Accounting, HPH, Mumbai
4. Murli Krishna, Computerized Accounting, Vaagdevi Publications,
5. Vinod K and P K Lazar, Computerized Accounting System, Excel Publications, New
Delhi
6. Yadagiri and Srinivas, Computerized Accounting, Kalyani Publications, Ludhiana.
7. Mohanty R and Satapathy S K Computer Applications in Business Accounting, HPH,
Mumbai.
8. Pandey S and Patil R K, Computer Accounting with Tally ERP 9, Dishottama Prakashan. 31
9. Sanders, Computers in Business, TMH, New Delhi
10. Alexis Leon and Mathews Leon, Information Technology, Vikas, New Delhi
Title of the Course B.Com(CS) – OEC - 1.5: Accounting for Everyone
(OEC for Non-Commerce Students of Other Disciplines)
Course Objectives & Course Outcomes: On successful completion of the course, the
Students will be able to:
1. Understand accounting terms and the process of preparing financial statements
2. Explain why accounting statements are prepared and various users of the same
3. Distinguish various financial statements prepared and their purposes
4. Articulate the challenges of accounting system and the use of accounting standards in
overcoming them
5. State the methods of interpretation and the advantage of ratio analysis in financial
analysis
Contents 42 Hrs
Unit - . 1: Introduction to Accounting 08
Meaning, definitions, objectives, functions and importance of accounting,
accounting as an information system; accounting v/s book- keeping;
classification of various of users of accounting information; types of accounting
– financial, cost and management accounting; accounting terms – transaction,
account, asset, liability, capital, expenditure, expenses income, profit, loss, debt,
credit, etc.,
Unit - . 2: A c c o u n t i n g P r i n c i p l e s – C o n c e p t s a n d 08
Conventions
Meaning of Accounting Principles – Nature; meaning and significance of
accounting Concepts and Conventions; Entity Concept, Going Concern
Concept, Money Measurement Concept, Accounting Period Concept, Duality
Concept, Cost Concept and Realization Concept; Accounting Conventions –
Materiality, Conservative, Full Disclosure and Consistency
Unit - . 3: Accounting Cycle 10
Meaning of accounting cycle; basis of recording and classification of accounts
and rules of debit and credit; classification of books of books of accounts –
journal, subsidiary books and ledgers; passing of journal entries, preparation of
ledger, balancing of accounts – debit and credit balances and preparation of trial
balance; simple problems relating to individuals and partnership firms
Unit - . 4: Preparation of Annual Accounts 08
Meaning of Annual Accounts and types – Manufacturing, Trading, Profit and
Loss Accounts and Balance Sheet; format of balance sheet as per liquidity and
permanence principles; preparation of financial statements of individuals and
partnership firms
Module 5: Analysis and Interpretation of Financial Statements 08
Meaning, objectives, scope and significance of Analysis and Interpretation of
Financial Statements; methods of financial analysis – and use of ratio analysis –
liquidity, solvency, efficiency and profitability ratios; profitability of sales and
investments; simple problems relating to ratio analysis 32
Skill DevelopmentActivities:
1. Download annual reports of business Organisations from the websites and go through
the contents of the annual report and present the salient features of the annual report
using some ratios and content analysis including textual analysis.
2. Prepare accounting equation by collecting necessary data from medium sized firm.
3. Prepare financial statements collecting necessary data from small business firms.
4. Collect the management reports of any large scale organisation and analyse the same.
References :
1. S N Maheswari, Financial Accounting, Vikas Publications, New Delhi
2. Hanif and Mukherjee, Financial Accounting, McGraw Hill Publications, New Delhi
3. D Sehgal, Financial Accounting, Vikas Publications, New Delhi
4. P C Tulsian, Financial Accounting, Pearson Publications, New Delhi
5. Khan and Jain, Principles of Management Accounting, McGraw Hill Publications, New
Delhi.
6. M N Arora, Management Accounting, Vikas Publishing House, New Delhi
7. I M Pandey, Principles of Management Accounting, Vikas Publications, New Delhi
8. S Kr Paul, Advanced Accounts, Vol – I, World Press, Kolkatta
9. J R Monga, Financial Accounting, Mayoor Paperbacks, New Delhi.
10. Robert N Anthony, David Hawkins, Kenneth A Merchant, Accounting – Text and Cases,
McGraw Hill Publications, New Delhi.

Title of the Course B.Com(CS) – OEC - 1.5: Financial Literacy
Course Outcomes: On successful completion of the course, the Students will be able to:
1. Articulate the necessity of financial literacy to common man and the process of
learning
2. Understand various concepts of budgets and appreciate the process of budget
development
3. Understand various types of banks operating in the economy and the controls
used by the RBI
4. Prepare financial plan and budget and manage personal finances;
5. Open, avail, and manage/operate services offered by banks;
6. Open, avail, and manage/operate services offered by post offices;
7. Plan for life insurance and property insurance & select instrument for investment in
shares
Contents 42 Hrs
Unit - . 1: Introduction 08
Meaning, importance and scope of financial literacy; Prerequisites of
Financial Literacy – level of education, numerical and communication
ability; Various financial institutions – Banks, Insurance companies, Post
Offices; Mobile App based services. Need of availing of financial 33
services from banks, insurance companies and postal services.
Unit - . 2: Financial Planning and Budgeting 08
Concept of economic wants and means for satisfying these needs;
Balancing between economic wants and resources; Meaning, importance
and need for financial planning; Personal Budget, Family Budget,
Business Budget and National Budget; Procedure for financial planning
and preparing budget; Budget surplus and Budget deficit, avenues for
savings from surplus, sources for meeting deficit.
Unit - . 3: Banking Services 10
Types of banks; Banking products and services – Various services offered
by banks; Savings Bank Account, Term Deposit, Current Account,
Recurring Deposit, PPF, NSC etc; formalities to open various types of
bank accounts; types of loans – short term, medium term, long term, micro
finance, agricultural credit, etc. and interest rates offered by various
nationalized banks and post offices; cashless banking, e-banking,
Counterfeit Currency; CIBIL, ATM, Debit and Credit Cards and U P I
based Payment system; Banking complaints and Ombudsman.
Unit - . 4: Financial Services from Post Office 08
Post Office Savings Schemes: Savings Bank, Recurring Deposit, Term
Deposit, Monthly Income Scheme, Kishan Vikas Patra, NSC, PPF, Senior
Citizen Savings Scheme (SCSS), India Post Payments Bank (IPPB).
Domestic Money Transfer services: International Money Transfer Service,
Electronic Clearance Services (ECS), Money gram International
Money Transfer.
Module 5: Protection and Investment Related Financial Services 08
Insurance Services: Life Insurance Policies – term and
endowment policies; money back policies; ULIP, ULIP, Health and
Pension policies; comparison of policies offered by various life insurance
companies. Property Insurance: Policies offered by various general
insurance companies. Post office life Insurance Schemes: Postal Life
Insurance and Rural Postal Life Insurance (PLI/RPLI). Housing Loans:
Institutions providing housing loans,
Skill DevelopmentActivities:
1. Visit banks, post offices, and insurance companies to collect information and
required documents related to the services offered by these institutions and to know
the procedure of availing of these services.
2. Fill up the forms to open accounts and to avail loans and attach photocopies of
necessary documents.
3. Prepare personal and family budget for one/six/ twelve months on imaginary
figures.
4. Try to open Demat account and trade for small amount and submit the report on
procedure on opening of Demat account and factors considered for trading.
Text Books:
1. Erik Banks, Finance – the Basics, Routledge
2. Avadhani, V. A. (2019). Investment Management. Mumbai: Himalaya
Publishing House Pvt. Ltd.
3. Chandra, P. (2012). Investment Game: How to Win. New Delhi: Tata McGraw
Hill Education.
4. Kothari, R. (2010). Financial Services in India-Concept and Application. New 34
Delhi: Sage Publications India Pvt. Ltd.
5. Milling, B. E. (2003). The Basics of Finance: Financial Tools for Non-
Financial Managers. Indiana: universe Company.
6. Mittra, S., Rai, S. K., Sahu, A. P., & Starn, H. J. (2015). Financial Planning. New
Delhi: Sage Publications India Pvt. Ltd.
7. Zokaityte, A. (2017). Financial Literacy Education. London: Palgrave Macmillan.
35
Title of the Course B.Com (CS) .2.1: Financial Accounting-II
The Course aims to impart knowledge relating to higher aspects of financial accounting of
entities like partnership firms, joint ventures, departmental accounts etc. This would enable
them to account for financial transactions and analysis of financial position. Computational and
reasoning skill components are included in the course.
Contents 56 Hrs
Unit. 1:Single Entry System 1 10
Meaning and features; Single entry V/s Double entry system;; Single entry v/s
incomplete system; computation of profits; net worth method and conversion
method
Unit. 2: Single Entry System II 10
Conversion of single entry into double entry- need for conversion and steps
involved in conversion- ascertainment of purchases, sales, stocks; collection
from debtors, payments to creditors and preparation of final accounts..
Unit. 3: Royalty Accounts 12
Meaning and important items – minimum rent, short-workings, recoupment of
short-workings; entries and accounts in the books of lessee and lesser
(excluding sub-let).
Unit. 4: Consignment Accounts 12
Meaning of consignment and important terms used in consignment accounts;
valuation of unsold stock, normal loss, abnormal loss; problems relating to
consignment in the books of consignor and consignee – cost-price method and
invoice-price method
Unit. 5: Sectional and Self Balancing System 12
Meaning and features, debtors ledger adjustment account, Creditors ledger
adjustment account and General ledger adjustment account.
1. Visit any sole proprietor firm and identify the steps involved in the conversion of
single entry into double entry system.
2. Identify the procedure & documentations involved in consignment accounts
3. Collect entries and accounts in the books of lessee and lesser with imaginary figures.
4. Identify the common expenditures of an organisation among various departments.
5. Collect the procedure and documentations involved in the debtors ledger adjustment
account, Creditors ledger adjustment account and General ledger adjustment account
References:
1. Tulsian, Financial Accounting, Pearson Education, New Delhi.
2. Ashok Sehgal and Deepak Sehgal, Advanced Accounting – Vol. I, Taxmann Publications,
New Delhi.
3. S N Maheswari and S K Maheshwari, Advanced Accountancy – Vol. I, 36 Vikas
4. S N Maheswari, Financial Accounting, Vikas Publications, New Delhi.
5. Bhushan Kumar Goyal, H. N. Tiwari, Financial Accounting- Vol. I, Taxmann, New
Delhi.
6. R L Gupta and Radhaswamy, Advanced Accountancy – Vol. I, Sultan Chand & Sons,
New Delhi.
7. Shukla and Grewal, Advanced Accountancy – Vol. I, S Chand Publications, New Delhi.
8. Jain and Narang, Advanced Accounting – Vol. I, Kalyani Publications, Ludhiana.
9. K.M.Bansal, Fundamentals of Financial Accounting, Taxmann, New Delhi.
10. J R Monga – Financial Accounting, Mayoor Paperbacks, New Delhi.
11. S Kr Paul, Advanced Accounts – Vol. I, World Press, Kolkatta.
12. Mukharjee and Hanif, Financial Accounting, TMH, New Delhi.

Title of the Course B.Com (CS) .2.2: Company Law – II
The course has the objective of exposing the students on the provisions of Company Law in
India affecting the promotion and working of the companies. The knowledge would enable them
to discharge effectively secretarial duties. The conceptual, interpersonal and communication
skills are imparted in the process..
Contents 56 Hrs
Unit. 1: Directors 12
Meaning, definition, types, qualifications and disqualifications; number of
directors; appointment, reappointment, removal, resignation, retirement of
directors; powers, duties and liabilities of directors; loans to directors;
interested director - position of a director interested in a contract,
appointment of a director or his relative, etc., to an office or place of profit.
Unit. 2: Managerial Personnel 10
Managing director: meaning, definition, qualifications, powers, duties and
liabilities; whole-time director - appointment, role and powers, duties and
liabilities; manager - meaning, definition, number of managers in a
company; director as a manager, appointment, disqualification, term of
office, powers, duties and liabilities; manager v/s managing director;
managerial remuneration; compensation for loss of office; chairman -
election, appointment, removal, role, duties and liabilities.
Unit. 3: Meetings 12
Introduction - meaning, definition, kinds; statutory report, notice, agenda,
quorum; chairman of the meeting; proxy; resolutions - meaning, types;
resolutions requiring special notice; adjournment, postponement,
dissolution and minutes of the meeting.
Unit. 4: Accounts and Audit
12
statutory books – meaning and types; statistical books – meaning and types;
disclosure of accounts of subsidiary companies; determination of net profits; 37
directors report and chairman's speech; audit – meaning and objectives;
auditor- qualifications, appointment, term of office, resignation and removal;
rights, duties and liabilities of auditors; powers of the Central Government
to direct special audit, cost accounting records and cost audit, Manufacturing
and Other Companies Auditor's Report Order 1975, Auditor's Report and
explanation; social audit. .
Unit. 5: Divisible Profits and Dividends 10
Dividend - meaning, definition, types; ascertainment of divisible profits and
dividends; Companies ( Transfer of Profits to Reserves) Rules, 1975;
Companies (Declaration of Dividend out of Reserves) Rules
1975;declaration of dividend on equity and preference shares-interim
dividend and final dividend; payment of dividend, dividend warrants; unpaid
and unclaimed dividend and its payment, payment to non-residents; payment
of interest and dividend out of capital..
 Visit any Company and discuss with Directors of the same on role and
responsibilities and prepare report on the same.
 Collect the copy of notice of the Meeting and Resolutions, Prepare the dummy copy
of Notice and resolutions.
 Contact any official liquidator of an organisation and discuss the procedure
involved on the same and prepare report.
 Collect information for Procedure for ascertainment of divisible profits and declaration of
dividend;
 Identify the recent changes in role and responsibilities of Secretaries of various
companies.
References:
1. Avtar Singh, Company Law, Eastern Book Company, Lucknow.
2. Sen Gupta, Company Law, Eastern Law House, Kolkatta.
3. Garg, Chawla and Gupta, Company Law, Kalyani Publishers, Ludhiana.
4. Ghosh and Balachandran, Company Law and Practice, Sultan Chand & Sons, New Delhi.
5. Saharay H K, Company Law, Universal Law Publishing Company, Delhi.
6. Majumdar and Kapoor, Company Law and Practice, Taxmann, New Delhi.
7. Saravanavel, Company Law, Himalaya Publishing House, Bombay.
8. Reddy and Appannaiah, Company Law, Himalaya Publishing House, Bombay.
9. Chartered Secretary, ICSI, New Delhi.
10. M P Vijaykumar, Business and Corporate Laws, Snow White Publications, Mumbai.

Title of the Course B.Com (CS) .2.3: Secretarial Practice-II
This compulsory course is designed to acquaint the students on the principles and techniques of
secretarial practice and this would enable them in performing the tasks effectively. The conceptual,
interpersonal and communication skills are learnt in the course.
Contents 56 Hrs
38
Unit. 1: Directors and Managerial Personnel 12
Procedure for appointment, reappointment, resignation, removal and varying
terms of appointment/ re-appointment of directors and managerial personnel;
procedure for payment of remuneration to directors and managerial personnel
and disclosures thereof; compensation for loss of office; waiver of recovery of
remuneration; directors and officers liability insurance; procedure for making
loans to directors, disclosure of interest by a director, holding of office or place
of profit by a director/relative, etc., of a director..
Unit. 2: Decision-making Forums and Meetings 10
Board Meetings - Convening and management of Board and Committee Meetings;
convening and management of statutory meeting, annual and extra-ordinary general
meetings, class meetings; notices and agenda; procedure for passing of resolutions
by postal ballot, conducting a poll and adjournments; minutes and dissemination of
information and decisions including filing thereof..
Unit. 3: Distribution of Profit 12
Procedure for ascertainment of divisible profits and declaration of dividend;
payment of dividend; unclaimed/unpaid dividend; transfer of unpaid/unclaimed
dividend to Investor Education and Protection Fund
Unit. 4: Inter-corporate Loans, Investments, Guarantees, Security and
12
Charges and Matrices
Procedure for making inter-corporate loans, investments, giving of guarantees and
providing of security; Procedure for creation/modification/satisfaction of charges
and registration thereof; register of charges; inspection of charges.
Unit. 5:Winding-Up and Striking off Names of Companies 10
Meaning, definition, types, modes of winding up and related Law and Procedure;
Difference between winding up and dissolution; Striking off Names of Companies-
mode of sending letter/notice, effect, who can apply.
2. Collect last five years fiscal policy of Indian Government and analyse the impact of the
same on rural poor.
3. Collect last five year data on inflation, unemployment rate and labour market conditions
and critically prepare the report.
4. Identify the recent financial sector reforms in India.
5. Collect information from various businesses relating to inflation, unemployment and labour
market during Covid-19 pandemic situation.
6. Any other activities, which are relevant to the course
References:
1. S. A. Sherlekar – Company Law and Secretarial Practice, Himalaya Publishing House,
Mumbai.
2. Acharya and Gorekar – Company Secretarial Practice, Himalaya Publications, Mumbai.
3. M. C. Kuchal – Secretarial Practice, Vikas Publications, New Delhi.
4. N. D. Kapoor – Company Law and Secretarial Practice, Sultan Chand and Sons, New Delhi.
5. Chawla and Garg – Company Law and Secretarial Practice, Kalyani Publications, New Delhi.
6. Garg K. C. – Secretarial Practice, Kalyani Publications, New Delhi.
7. Majumdar and Kapoor – Company Law and Practice, Taxmann, New Delhi.
8. Shukla and Mahajan - Company Law and Secretarial Practice, Sahitya Bhavan, Agra.
9. Chakrabarty , Secretarial Practice, Kalyani Publications, New Delhi.
10. Munish Bhandari, Corporate laws and Secretarial Practice, Bestwords Publications,
New Delhi. 39
Title of the Course B.Com(CS) -OEC – 2.5: Financial Environment

Course Outcomes: On successful completion of the course, the Students will be able to
1. Understand the fundamental factors constituting part of financial structure
2. Learn about various financial institutions operating in an economy
3. Articulate the services offered by development financial institutions
4. Examine the influence monetary, trade, fiscal and tax policies on stock price
Syllabus: Hours
Unit - . 1: Financial Environment 10
Fundamentals of Financial Environment – Meaning of Financial system and
financial system constituents – assets, institutions, intermediaries, financial
markets, financial regulators; linkages between financial system and economic
development; development of financial system in India
Unit - . 2: Financial Institutions 08
Meaning and types of financial institutions; Banking Institutions – meaning
,objectives, functions and significance; types of banks – commercial banks and
development; public sector banks, private sectors, and foreign banks;
co-operative banks and urban co-operative banks; regulation of banking
– establishment and functions, regulation techniques of RBI – Monetary Policy
meaning and significance – bank rate, repo and reverse repo rates; SLR and
CRR, Prime Lending Rates; open market operations
Unit - . 3: Development Financial Institutions and NBFC 08
Meaning, Need and significance of development banks – Central Government and
State Financial Corporations – need and importance of SFCs; Non-Banking
Financial Corporations (NBFC) – Meaning, need and significance; functions and
services provided; commercial banks v/s NBFC; hire-purchase, leasing and
instalment sale, mortgage backed financial services; regulation of NBFC by RBI;
Growth of NBFC in India and private NBFC in India.
Unit - . 4: Mo ney a nd Stock Ma rk ets 08

Meaning and significance of money markets – instruments of money market – T-
Bills and GSec; Money at Call and Short Notice; regulation of money market by
RBI; Capital Market – Meaning and types of capital markets; significance; stock
markets – meaning and objectives; stock exchanges in India – meaning, purpose
and establishment of stock exchanges in India, BSE, NSE and OTCEI; working of
BSE and NSE; SEBI-Establishment, objectives and functions of SEBI, regulation
of stock
exchanges and market participants
40
Module 5: Financial Sector Reforms: 08
Meaning, need and significance of financial sector reforms – recommendations
and action taken of Narasimham Committee, Kelkar Commission and Rajan
Committee recommendations, BASEL-BIS norms I, II and III- criticisms of BASEL
norms, implementation of BASEL norms, impact of basel norms on Indian banks

1. Collect last ten year GDP rate and examine the same.
2. Collect last two years monetary policy rates of RBI and analyse the impact of the
same.
3. Collect last five years fiscal policy of Indian Government and analyse the impact of the same
on rural poor.
4. Collect last five year data on inflation, unemployment rate and labour market conditions and
critically prepare the report.
5. Identify the recent financial sector reforms in India.
References:
1. Bharti V Pathak, Indian Financial System, Pearson Publication, New Delhi
2. M Y Khan, Indian Financial System, McGraw Hill, New Delhi
3. Jaydeb Sarkhel and Seikh Salim, Indian Financial System and Financial Market Operations,
McGraw Hill, New Delhi
4. Vinod Kumar, Atual Gupta and Manmeet Kaur, Financial Markets and Institutions,
Taxmann’s Publications, New delhi
5. Mishkin, Eakins, Jayakumar and Pattnaik, Financial Markets and Institutions, Pearson
6. L M Bhole and Jitendra Mahakud, Financial Institutions and Markets, McGraw Hill
7. Krishnamurthy, Financial Institutions and Markets, Pearson, New Delhi
8. Kidwell, Blackwell, Whidee and Sias, Financial Institutions, Markets and Money, Wiley,
New Delhi
9. Jeff Madhura, Financial Insitutions and Markets, Pearson Publications, New Delhi
10. Fabozzi, Modigliani, Jones and Ferri, Foundations of Financial Markets and Institutions,
Pearson Publications, New Delhi
41
Title of the Course B.Com(CS) – OEC - 2.5: Investing in Stock Markets

Course Outcomes: On successful completion of the course, the Students will be able to
1. Explain the basics of investing in the stock market, the investment environment as
well as risk & return;
2. Analyse Indian securities market;
3. Articulate the distinction between the fundamental and
technical analysis
4. Explain the steps involved in opening demat accounts
5. Identify the best stocks for investment by small investors
6. State the risks involved in stock investment
Syllabus: Hours
Unit - . 1: Basics of Investing 10
How, Why and What of Investing in Stock Market? meaning and types of
investment – real investment and financial investment; nature, scope and
motives of investment; distinction between investment, speculation and
gambling; investment plan – concept, features and process of preparing
investment plan; investment avenues – real assets and financial assets – bonds,
debentures, preferences and equity shares; relative advantages and
disadvantages.
Unit - . 2: Indian Stock Markets s 08
Where do stocks are traded? Meaning, nature and significance of capital
markets – meaning of stock exchanges and purposes; stock exchanges in
India – BSE, NSE, OTCEI and RSEs; Listing of stocks; trading mechanism –
stock brokers – role and classification; online and screen based trading;
importance of market indices - BSE Sensex and NSE Nifty-50; sectors indices
– free float methodology
Unit - 3: Identifying Stocks and Bonds for Investment 08
How to identify investible stocks? Advice by stock analysts, friends and
relatives; following strategy of big investor; factors to be considered –
fundamental analysis v/s technical analysis – meaning and objectives – macro
economic factors and stock analysis; identifying strength and weaknesses;
industry structure and life cycles; identifying best companies for investment –
sensex stocks; nifty stocks, etc company analysis – financial ratios and market
related ratios; book value v/s market value – undervalued and overvalued
stocks – penny stocks; types of charts and use of charts for predicting price
trends;
Unit - 4:Trading Mechanism 08
42
How to trade in stocks and bonds? – identify brokers and opening demat
account; types of orders; online market and screen based trading; order
execution mechanism; rolling settlement v/s weekly settlement; block deals;
functions of clearing house; use of brokers’ money for trading – margin
trading and short selling; monitoring stock investment and calculation of
returns; risks involved in stock investment
Unit - 5: Indian Stock Market 08
meaning, objectives and types of mutual fund schemes; factors affecting choice
of mutual funds; important mutual funds in India; Derivatives Trading –
meaning and objectives of derivatives; types of derivatives – forwards, futures,
options and swaps; trading of commodity and stock futures and options
in India
1. Work on the spreadsheet for doing basic calculations in finance.
2. Learners will also practice technical analysis with the help of relevant software.
3. Practice use of Technical charts in predicting price movements through line chart, bar
chart, candle and stick chart, etc., moving averages, exponential moving average.
4. Calculate of risk and return of stocks using price history available on NSE website.
5. Prepare equity research report-use of spreadsheets in valuation of
securities,
References
1. Prasanna Chandra, Investment Analysis and Portfolio Management, McGraw Hilll
Education, New Delhi.
2. Kevin S, Security Analysis and Portfolio Management, PHI Learning, New Delhi
3. Punithavathy Pandian, Security Analysis and Portfolio Management, Vikas Publications,
New Delhi
4. Ranganathan and Madhumati, Security Analysis and Portfolio Management, Pearson
5. Bodie, Kane, Marcus and Mohanty, Investments, McGraw Hill, New Delhi
6. Donald Fisher and Jordon, Security Analysis and Portfolio Management, Pearson
7. Ambika Prasad Dash, Security Analysis and Portfolio Management, Wiley Publications,
New Delhi
8. Elton, Gruber, Brown and Goetzmann, Modern Portfolio Theory and Investment Analysis,
Wiley Publications, New Delhi.
9. Francis Jones, Investment, Wiley Publications, New Delhi.
10. Reilly and Brown, Investment Analysis and Portflio Management, Pearson Publications,
New Delhi.
43

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1

REGULATIONS AND SYLLABI

Effective from 2021 -22 & onwards

Regulations Governing B.COM (CS) Programme under New Education Policy

The Salient Features of the Four Years B.COM(CS) Programme:

a. It is a Choice Based Credit System under Semester Scheme.

c. The relative importance of Courses of the study is measured in terms of credits.

e. The students shall take part in value-based activities.

f. The declaration of result is based on Aggregate Percentage of marks obtained and

1. TITLE AND COMMENCEMENT

a. Bachelor of Commerce B.COM(CS).

3. Semester system, Duration of the Programme, Requirements and options:

4.1 : The Programme shall have three components , Viz.,

i) Discipline Specific Core Courses (DSCC)

ii) Elective Courses ( EC)

iii) Ability Enhancement Courses (AEC)

a) DSCC: DSCC are Compulsory Core Courses of the programme .

P.S.: 1) A deaf/ spastic/ mentally retarded/ visually impaired/ learning deficiency

Tutorial consists of participatory discussions, seminar presentations, desk work, etc. by

5.1: Each theory session may have up to a maximum of 60 students, extendable to 70

6.1: Invitation of Applications:

7.4: Summative (Semester-end) examination:

d) Cumulative Grade Point Average ( CGPA): It is calculated as below for 6 semester

{( )+( )+( )+( )+( )+( )}

7.00 to 9.49 Distinction A+

6.00 to 6.99 First Class A

b) Diploma in Commerce for completion of first four semesters in the

7.9: Rank and Gold medals.

(DSE) / Compulsory Course

DSCC- 6 3+1+0 3+1=4

DSCC- 16 3+1+0 3+1=4 DSE 2 3+0+0 3 NCC/NSS/ 0+0+2

* in lieu of internship, 01 additional SEC/ Course based Activities may be offered

A) Value Based Course and Evaluation: (1+1) x 6 = 12 Credits in the Programme

6 B.Com (CS) .2.5 Financial OEC 3+0+0 60 40 100 3

Unit. 2: Accounting Process – I 10 26

Note: Latest edition books shall be used.

B.Com (CS) (BASIC/HONS) COMMERCE

Note: Latest edition books shall be used.

Note: Latest edition books shall be used.

B.Com (CS) (BASIC/HONS) COMMERCE

Note: Latest edition books shall be used.

B.Com (CS) (BASIC/HONS) COMMERCE

B.Com (CS) (BASIC/HONS) COMMERCE

Credits: 03 Maximum Marks: 60+40 IA Marks.

Unit - . 4: Mo ney a nd Stock Ma rk ets 08

Skill Development Activities:

Note: Latest edition books shall be used.

Credits: 03 Maximum Marks: 60+40 IA Marks.

Note: Latest edition books shall be used.

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