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.
| Semester | Subject | IA Marks | UE Marks | Total |
| First | Language - 1 | 20 | 80 | 100 |
| Language - 2 | 20 | 80 | 100 | |
| Financial Accounting - 1 | 20 | 80 | 100 | |
| Business Environment and Government Policy | 20 | 80 | 100 | |
| Principles of Business Management | 20 | 80 | 100 | |
| Market Behaviour and Cost Analysis | 20 | 80 | 100 | |
| Second | Language - 1 | 20 | 80 | 100 |
| Language - 2 | 20 | 80 | 100 | |
| Financial Accounting - 2 | 20 | 80 | 100 | |
| Human Resource Management | 20 | 80 | 100 | |
| Mathematics for Business | 20 | 80 | 100 | |
| Indian Financial System | 20 | 80 | 100 | |
| Third | Language - 1 | 20 | 80 | 100 |
| Language - 2 | 20 | 80 | 100 | |
| Corporate Accounting - 1 | 20 | 80 | 100 | |
| Marketing Management | 20 | 80 | 100 | |
| Small Business Management | 20 | 80 | 100 | |
| Corporation Administration | 20 | 80 | 100 | |
| Environmental Science | 20 | 80 | 100 | |
| Fourth | Language - 1 | 20 | 80 | 100 |
| Language - 2 | 20 | 80 | 100 | |
| Corporate Accounting - 2 | 20 | 80 | 100 | |
| Management of Banking Operations | 20 | 80 | 100 | |
| Computer Applications in Business | 20 | 80 | 100 | |
| Business Regulations | 20 | 80 | 100 | |
| Indian Constitution | 20 | 80 | 100 | |
| Fifth | Financial Management | 20 | 80 | 100 |
| Income Tax - 1 | 20 | 80 | 100 | |
| Business Statistics - 1 | 20 | 80 | 100 | |
| Cost Accounting | 20 | 80 | 100 | |
| Advanced Accounts | 20 | 80 | 100 | |
| Goods and Services Tax | 20 | 80 | 100 | |
| Specialization Stream | 20 | 80 | 100 | |
| Logical and Analytical Reasoning | 10 | 40 | 50 | |
| Sixth | International Financial Reporting Standards | 20 | 80 | 100 |
| Income Tax - 2 | 20 | 80 | 100 | |
| Business Statistics - 2 | 20 | 80 | 100 | |
| Cost Accounting - Methods and Techniques | 20 | 80 | 100 | |
| Management Accounting | 20 | 80 | 100 | |
| Principles and Practice of Auditing | 20 | 80 | 100 | |
| Specialization Stream | 20 | 80 | 100 | |
| Soft Skills | 10 | 40 | 50 |
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).
