Course Overview:
The Bachelor of Commerce (B.Com) is an undergraduate degree focusing on various aspects of commerce and business. The program offers specializations such as General Banking and Finance, Accounting, Taxation, and Computer Applications, allowing students to gain expertise in their chosen fields.
Duration:
The B.Com program typically spans 3 years, with each year divided into two semesters.
Syllabus (Semester-Wise Structure with Specializations):
1st Year:
Semester 1:
Financial Accounting
Basics of accounting
Preparation of financial statements
Business Economics
Micro and macroeconomic principles
Economic theories and applications
Business Organization and Management
Organizational structure and management functions
Business environment and its impact
Business Mathematics and Statistics
Mathematical techniques for business
Statistical methods for data analysis
Semester 2:
Corporate Accounting
Accounting for companies
Corporate financial statements
Business Communication
Effective communication skills
Business writing and presentations
Principles of Management
Management theories and practices
Planning, organizing, leading, and controlling
Computer Applications in Business
Basics of computer applications
Use of software in business operations
2nd Year:
Semester 3:
General Banking and Finance Specialization:
Principles of Banking
Banking systems and operations
Credit and risk management
Financial Management
Capital budgeting and financial planning
Investment and portfolio management
Accounting Specialization:
Cost Accounting
Costing methods and techniques
Cost control and analysis
Management Accounting
Budgeting and performance evaluation
Financial decision-making
Taxation Specialization:
Income Tax Law
Taxation of individuals and companies
Tax planning and compliance
Indirect Taxes
Goods and Services Tax (GST)
Customs and excise duties
Computer Applications Specialization:
Database Management Systems
Basics of DBMS
SQL and data management
Advanced Excel and Spreadsheet Applications
Excel functions for data analysis
Financial modeling
Semester 4:
General Banking and Finance Specialization:
Investment Banking
Financial instruments and markets
Mergers, acquisitions, and corporate restructuring
International Finance
Foreign exchange management
International financial markets
Accounting Specialization:
Accounting Standards and IFRS
International Financial Reporting Standards
Accounting for various industries
Taxation Specialization:
Advanced Taxation
Complex tax issues and solutions
International taxation and transfer pricing
Computer Applications Specialization:
Business Analytics
Data analysis and business intelligence
Predictive modeling and reporting
E-Commerce and Digital Transactions
Online business models
Payment systems and security
3rd Year:
Semester 5:
General Banking and Finance Specialization:
Risk Management in Banking
Risk assessment and management strategies
Basel norms and regulations
Financial Regulation and Compliance
Regulatory framework for financial institutions
Compliance and ethical practices
Accounting Specialization:
Advanced Cost and Management Accounting
Strategic cost management
Performance management
Taxation Specialization:
Tax Audit and Assessment
Tax audit procedures
Assessment and dispute resolution
Computer Applications Specialization:
Project Management
Project planning and execution
Software tools for project management
IT in Business Operations
Role of IT in business efficiency
Emerging technologies in business
Semester 6:
General Banking and Finance Specialization:
Banking Law and Ethics
Legal aspects of banking
Ethical considerations in banking
Accounting Specialization:
Forensic Accounting
Detection and prevention of fraud
Forensic accounting techniques
Taxation Specialization:
Taxation for Non-Profit Organizations
Tax issues specific to NGOs and charities
Compliance and reporting
Computer Applications Specialization:
Cybersecurity for Businesses
Security measures and protocols
Cyber risk management
IT Consultancy and Support
IT advisory services
Troubleshooting and support
Average Fees:
Institutional Fees: ₹30,000 to ₹60,000 per year
Additional Costs: Study materials and examination fees may add another ₹10,000 to ₹20,000 per year
Total Cost: Approximately ₹1,00,000 to ₹2,00,000 for the entire course
Exams to Attend:
University-Level Examinations: Conducted at the end of each semester
Specialized Exams: May be required depending on the specialization and institution
Top 10 Ranking Institutions in India:
Shri Ram College of Commerce (SRCC), Delhi
St. Xavier’s College, Mumbai
Hindu College, Delhi
Lady Shri Ram College for Women (LSR), Delhi
Narsee Monjee College of Commerce and Economics, Mumbai
Christ University, Bangalore
Jai Hind College, Mumbai
Delhi University (Various Colleges)
Loyola College, Chennai
Symbiosis College of Arts and Commerce, Pune
Top 10 Institutions in Kerala:
St. Joseph's College, Irinjalakuda
Christ College, Irinjalakuda
Maharaja's College, Ernakulam
Rajagiri College of Social Sciences, Kochi
Nirmala College, Muvattupuzha
K. E. College, Mannanam
St. Thomas College, Pala
Sacred Heart College, Thevara
Sree Sankaracharya University of Sanskrit, Kalady
M. E. S. College, Erumeli