Bachelor of Commerce

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The students of B. Com Degree Course will study the following subjects or other subjects and course contents as may be prescribed by the university from time to time.

Duration of course

The course of study for B. Com., degree shall extend over a period of 3 academic years, each academic year is comprised of two semesters and each semester is comprised of 16 weeks of class work, provided that the candidates completes his/ her degree within six years from the date of admission to the first semester of the B. Com., degree course.
SemesterSubjectIA MarksUE MarksTotal
First Language - 12080100
Language - 22080100
Financial Accounting - 1 2080100
Business Environment and Government Policy 2080100
Principles of Business Management 2080100
Market Behaviour and Cost Analysis 2080100
Second Language - 12080100
Language - 22080100
Financial Accounting - 2 2080100
Human Resource Management 2080100
Mathematics for Business 2080100
Indian Financial System 2080100
Third Language - 12080100
Language - 22080100
Corporate Accounting - 1 2080100
Marketing Management 2080100
Small Business Management 2080100
Corporation Administration 2080100
Environmental Science 2080100
Fourth Language - 12080100
Language - 22080100
Corporate Accounting - 2 2080100
Management of Banking Operations 2080100
Computer Applications in Business 2080100
Business Regulations 2080100
Indian Constitution 2080100
Fifth Financial Management 2080100
Income Tax - 1 2080100
Business Statistics - 1 2080100
Cost Accounting 2080100
Advanced Accounts 2080100
Goods and Services Tax 2080100
Specialization Stream2080100
Logical and Analytical Reasoning104050
Sixth International Financial Reporting Standards 2080100
Income Tax - 2 2080100
Business Statistics - 2 2080100
Cost Accounting - Methods and Techniques 2080100
Management Accounting 2080100
Principles and Practice of Auditing 2080100
Specialization Stream2080100
Soft Skills104050

Examination : 3 Hours per paper
Maximum marks per paper : 100
Semester - end University Examination : 80 marks
Internal assessment : 20 Marks

There will be two testes in Languages in each semester and a test and skill development for internal assessment in commerce subjects.

Out of the two Languages of semesters - I to IV of B.Com selected by the students, at least one shall be an Indian Language such as Kannada, Hindi, Sanskrit, Urdu, Tamil, Telugu, Malayalam etc,. However, in the case of foreign nationals, the requirements of an Indian language maybe waived off by the University.

The student shall be offered the same two languages for B. Com programme which he / she has studies at the Pre-University level. How ever, a student may opt for Kannada ever if he / she has not studies it at the Pre-University level.

The university may permit private study of a Language by a student if the number of students opting for the language is less-than five, and allow him/ her to appear for the examination inthat language without insisting on attendance, and

A student who has taken admission to B. Com - V Semester shall select any one of the following as his / her specialization stream being compulsory. Course - I of the specialization Stream selected by the student shall be studied in B. Com - V Semester shall be studied in B.Com - VI Semester.

A student in B. Com - VI Semester shall have the option either to study “Entrepreneurship Development and small Business Management” course (course 606) or to take up Project work, and prepare and submit the Project Report under the guidance of a teacher before the commencement of examination of Semester - VI. The candidate who fails to submit the Project Report shall not be permitted to take the whole examination B. Com - VI Semester. And Besides the above Course (as stated under 7.1 above,) the students of B. Com Programme shall be offered the following additional Courses which are Mandatory. Environment Science in III Semester and Constitution of India in IV Semester.

Appearance for the Examination

A Candidate should apply for all the subjects of the semester when he/she appears for the examination of that semester for the first time.

Declaration of Result

The Degree of Bachelor of Commerce shall be awarded to the candidates who have passed all the courses of all the six semesters of B. Com,. However, the Class of the Degree shall be awarded only to those students who have passed all the courses of the last / final two Semesters (that is Semesters - V and VI) in the first attempt.

Promotion to Next Higher Semester

For admission to B.Com - III Semester, a student shall pass at least 40% of the course of B. com - I and II semesters put together subject to a minimum of five courses ( excluding the courses, Environmental Science and Constitution of India ) and

For admission to B. Com - V Semester, the student shall pass at least 40 % of the Courses of B. Com - I to IV Semester ( Excluding the courses, Environmental Science and Constitution of India).