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B.Com. (General) Semesterwise

REGULATION FOR THREE-YEAR B. Com. (GENERAL) COURSE OF STUDIES

ELIGIBILITY FOR B.Com. (General) in Accounting & Finance Elective Group

University of Calcutta Notification no.: SCR/26/17

It is notified for information of all concerned that the Syndicate in its meeting dated 23.05.2017 (vide Item No.46) resolved to approve the New Course Structure & Syllabi and revised Admission Regulations for the B.Com. (General) course of study under this University as laid down in the accompanying pamphlet.

The above shall be effective for the students getting admission to the 3-year 6-Semester B.Com. (General) courses of study under CBCS, from the academic session 2017-2018 and onwards.

A candidate taking up Major must obtain:  

A student shall be allowed to take up B.Com. (General) Course if he/she had passed the subject (s) at the previous qualifying examination as mentioned below:

Accountancy/ Business Economics including Business Mathematics/ Business Organization/ Mathematics/ Economics/ Statistics/ Commerce/Accounts/ Business Studies/ Financial Accounting/ Office and Secretarial Practice/ Elements of Cost Accountancy & Auditing/ Book Keeping/ Business Mathematics/  Cost Accountancy & Principle of Management.

Criteria for B.Com. (General) course students to continue in the 2nd./3rd. year B.Com. (Honours) Course:

If a student of the General course appearing as a whole and secures 50% or more marks in aggregate (other than Language Group) in the Part I examination and secures pass marks in each General paper and in Language Group, he/she may be admitted to the Honours Course of Studies in the 2nd. Year.

B.Com. General Course Structure under Semesterised CBCS

1ST YEAR

Semester I

Semester II

AECC 1.1Chg

Language:Communicative English - 50

Indian Language - 50

100

GE 2.1 Chg

E-Commerce & Business Communication (50+50)

100

GE 1.1 Chg

Microeconomics I &Statistics (50+50)

100

CC2.1 Chg

Company Law

100

CC 1.1 Chg

Business Laws

100

CC 2.2 Chg

Marketing Management and

Human Resource Management

100

CC 1.2 Chg

Principles of Management

100

CC 2.1Ch

Cost and Management

Accounting - I

100

CC 1.1 Ch

Financial Accounting - I

100

 

 

TOTAL

500

 

TOTAL

400

2ND YEAR

Semester III

Semester IV

SEC 3.1 Chg

Information Technology & Its Application in Business (Th-50 + Pr- 50)

100

GE 4.1 Chg

Microeconomics II & Indian Economy (50+50)

100

GE 3.1 Chg

Business Mathematics &

Statistics

100

CC 4.1 Chg

Entrepreneurship

Development and Business

Ethics

100

CC3.1 Ch

Financial Accounting II

100

CC 4.1 Ch

Taxation I

100

 

CC 4.2 Ch

Cost and Management

Accounting -II

100

 

TOTAL

300

 

TOTAL

400

3RDYEAR

Semester V

OPTION

CC 5.1Ch

Auditing & Assurance

100

*Or DSE 5.1 M (Consumer Behaviour and Sales Management -50+50)& DSE 5.2 M (Product & Pricing Management and Marketing Communication(50+50)

 

*Or DSE 5.1T (Public Finance and Taxation)& DSE 5.2 T (Direct Tax: Laws and Practice)

 

*Or DSE 5.1 e-B (Fundamentals of Computer )& DSE 5.2 e-B DBMS and System Analysis &Design (50+50)

DSE 5.1 A*

Taxation II

100

DSE 5.2 A*

Corporate Accounting

100

 

 

 

 

TOTAL

300

 

 

3RDYEAR

Semester VI

OPTION

AECC 6.1Chg

Environmental Studies

100

**Or DSE 6.1 M (Retail Management and Marketing of Services (50+50)& DSE 6.2 M (Rural Marketing and International Marketing (50+50)

 

**Or DSE 6.1 T (Indirect Tax: Laws and Practices)& DSE 6.2 T (Tax Procedures and Planning)

 

**Or DSE 6.1 e-B (Internet & WWW and Functional e-Business System (50+50)& DSE 6.2 e-B(Computer Applications and e-Business Applications Practical(50+50)

SEC 6.1Chg

Computerised Accounting

and e-Filing of Tax Returns

100

DSE 6.1 A**

Financial Reporting and

Financial Statement Analysis

100

DSE 6.2 A**

Financial Management

100

 

 

 

 

TOTAL

400

 

 

Course structure with Distribution of Marks for B. Com. (General) Course of Studies under 1+1+1 system of Examinations.