Bachelor of Commerce

INTRODUCTION :
B.com is a three-year course. This is designed for the student, who wants to perceive their career in the field of
Accounting, Finance, Banking, Insurance Management, etc. The course covers the major areas ranging from fundamental to
advanced concepts in the subject offered in the course.

FEATURES :
The Degree is designed to provide the students with a wide range of management skills while at the same time building
competence in a particular area. The Degree provides the necessary skills for General Managers, Entrepreneurs, and
Business leaders to function effectively in a variety of business-related career opportunities.

PROGRAMME CONTENT :
The student is exposed to generate business principles, quantitative analysis, case studies, and organizational
behavior. The curriculum thus focuses both on academic subjects such as statistics, mathematics, and economics, as well
as practical business subjects, such as accountancy, law, management, marketing, finance, etc.

FUTURE PROSPECTS :
After completion of the course, the student would have acquired the necessary competence to work with banks, insurance
companies, and financial institutions. It has also been estimated that more than 65 lacs professional will be added in
the next 5-6 years in the financial sector, thereby creating a gap that can be filled by newly graduated students. After
completion of the course, a subject can also pursue a master’s degree related to their area interest.

ELIGIBILITY:
Following is the eligibility criterion for admission of FYB.com class: –

Those who have passed the Higher Secondary School Certificate Examination (Std XII) conducted by the Maharashtra
State Board of Secondary and Higher Secondary Education in the following subjects :
English
Anyone of the Modern Indian Languages or Modern Foreign Languages taught in the college.

iii. Four other subjects from among the other subjects.

Three subjects from among the subjects mentioned below and one subject from among the remaining optional
subjects for the Higher Secondary Certificate Examination.
Economics
Bookkeeping

iii. Organization of Commerce

Co-operation
Those who have passed an examination of another university / Board or Body recognized as equivalent thereto.

PROGRAM SPECIFIC OUTCOME :

PSO 1:Acquire fundamental knowledge in the fields of commerce, business, accounting, economics,
and finance, auditing, marketing, entrepreneurship development & overall general legal framework of the
business and apply theoretical concepts to business practices.
PSO 2:Analyse relationships among commerce, trade industry, services, management and
administration.
PSO 3:Acquire skills to work as tax consultant, audit assistant and other financial supporting
services.
PSO 4:Play roles of businessmen, entrepreneurs, managers, and consultants, which will help
learners to possess knowledge and other soft skills and to react aptly when confronted with critical decision
making.

COURSE OBJECTIVE :

Semester 1

SR. NO.	SUBJECT	Objective
1.	Accountancy and Financial Management-I	To train on Basic knowledge of Accounting standards issued by ICAI and Inventory valuation, Final Accounts, Departmental Accounts Accounting for Hire Purchase
2.	Commerce-I	To impart knowledge about the business environment, project planning, and entrepreneurship.
3.	Business economics-I	To provide them the knowledge of basic concepts of microeconomics.
4.	Business Communication-I	Develop communication skills and improve the overall personality of the students To inculcate in students the Communication skills.
5.	Environmental Studies-I	To make them understand various aspects and components of the environment with its importance for the existence of life and sustainable development.
6.	Foundation Course-I	To make them understand the concept of Disparity, Indian constitution, and political processes.
7.	Mathematical & Statistical Techniques-I	Inculcate Mathematical & Statistical skills and to play with numbers and able to help for research analysis.

Semester 2

SR. NO.	SUBJECT	Objective
1.	Accountancy and Financial Management-II	To train on accounting for incomplete accounts, consignment accounts, branch accounts, and fire insurance claim.
2.	Commerce-II	To impart knowledge on the basics of the service sector, retailing and e-commerce.
3.	Business economics-II	To enhance the knowledge on microeconomics by including the study of various market conditions and pricing policies.
4.	Business Communication-II	This subject gives students knowledge about presentation skills, group discussion, business correspondence and language, and writing skills.
5.	Environmental Studies-II	To make them understand the solid waste management, agriculture and industrial development, tourism and environment and map filling.
6.	Foundation Course-II	To give them a basic idea of globalization, human rights, ecology and managing stress and conflict in contemporary society.
7.	Mathematical & Statistical Techniques-II	It helps the students to understand various Mathematical tools & how to apply them in the industry to make decisions profitable.

Semester 3

SR. NO.	SUBJECT	Objective
1.	Accountancy and Financial Management-III	To give advanced knowledge of Accounting practices of partnership firm and also accounting for conversion of a firm to company.
2.	Financial Accounting& Auditing- Introduction to Management Accounting	To highlight the important practices adopted in management accounting for the decision making of internal management.
3.	Commerce-III	To make students aware of the Management concepts & how does it affect the well-being & decision making criteria’s of the business.
4.	Business Economics-III	Gives brief knowledge on various concepts of Macro Economics including concepts of Keynesian economics.
5.	Foundation Course	It contains topics that are contemporary, scientific and informative acquainting students to be aware of their surroundings and keep them updated with issues relating to Human Rights, disasters, Science and Development and Developing Soft Skills.
6.	Computer Programming -I	Students are allowed to choose any one elective out of these two subjects based on their area of interest. Both of these subjects provide special knowledge in their respective fields to the students.
7.	Business Law -I	To guide them knowledge regarding the Law & order system of India.

Semester 4

SR. NO.	SUBJECT	Objective
1.	Accountancy and Financial Management-IV	To guide them on the next level of Accounts i.e. company account-related aspects & enhance their technical knowledge & skills.
2.	Financial Accounting& Auditing- Auditing	To make them understand everything about auditing.
3.	Commerce-IV	To provide them the knowledge of Commercial functioning of Economy in detail.
4.	Business Economics-IV	To make them aware of the different aspects of a national economy & its related parameters.
5.	Foundation Course	To impart knowledge about Indian society & the issues of it.
6.	Computer Programming -II	The subject provide special knowledge in their respective fields to the students.
7.	Business Law -II	To give them a basic idea on Law & order related to a factory, industry & company.

Semester 5

SR. NO.	SUBJECT	Objective
1.	Financial Accounting& Auditing: VII- Financial Accounting	To make the students learn the practices of final accounts of Companies, internal reconstruction, buyback of shares, investment accounting and ethical behavior and implications for an account.
2.	Financial Accounting& Auditing: VIII- Cost Accounting	This provides knowledge about material cost, labor cost, overheads, classification of costs and cost sheet and reconciliation of cost and financial accounts.
3.	Commerce-V	To provide the students with in-depth knowledge of marketing and marketing decisions.
4.	Business Economics-V	To provide an overview of Macroeconomic of India, agriculture during the post-reform period and the Industry and Service sector During the post-reform period and banking and financial market
5.	Direct & Indirect Taxes Paper-I	To provide the students with in-depth knowledge of aspects related to direct taxes applicable in our Country
6.	Computer Systems & Applications Paper I	The subject provide special knowledge in their respective fields to the students.

Semester 6

SR. NO.	SUBJECT	Objective
1.	Financial Accounting& Auditing: IX – Financial Accounting	To make the students learn the practices of Amalgamation, Absorption and External Reconstruction, accounting of transactions of foreign currency, liquidation of companies, underwriting of shares and debentures and accounting for limited liability Partnership.
2.	Financial Accounting& Auditing: X- Cost Accounting	This provides the knowledge about cost control accounts, contract costing, process costing, introduction to marginal costing, standard costing and some emerging concepts of cost accounting.
3.	Commerce-VI	To provide the students with in-depth knowledge of Human Resource Management
4.	Business Economics-VI	To introduce International Trade, Commercial Policy, Balance of Payments and IEO and financial Exchange market.
5.	Direct & Indirect Taxes Paper-II	To make the students understand the concept of Levy and Collection of Tax, time place and value of supply, Input tax credit, and payment of tax, registration under GST Law.
6.	Computer Systems & Applications Paper II	Students have to continue with the elective they have already opted in Sem V and on this level they will get any advanced knowledge about these subjects.