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Bachelor of Commerce - BCom

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Introduction of the Program:

The main object of this course is to develop basic skill in commerce and computer subjects. The core papers of this course inculcate basic accounting knowledge for maintaining proper accounts and develop entrepreneurial skill to begin startups. It also provides foundation for doing higher education in the form of ACS/CMA/ACA courses and M.Com/MBA.

Objectives of the Program:

  • To develop basic skills in the subjects of Commerce and computer subjects.
  • To expose the students to computer applications in the field of Commerce / Business.
  • To develop entrepreneurial skill.
  • Students from Palani, Udumalpet, Oddanchatram, Dharapuram can benefit.

Outcome of the Program:

  • Be critical and creative scholar who:
    Produces innovative solutions to problems
    Applies research skill to business challenges
  • Be responsible and effective global citizen who:
    Engages in an internationalized world
    Exhibits cross cultural competence
    Demonstrates ethical values
  • Demonstrate broad knowledge and technical skill in at least one area of commerce and be able to provide discipline based solutions relevant to the business, professional and public policy.
  • Accountant, Business Analyst, Company Secretary, Operations Manager, Financial Analyst, Chartered Accountant, Account Executive, Executive Assistant, Certified Management Accountant, etc.
Duration 3 YEARS
ELIGIBILITY: Higher Secondary
/ Equivalent
MEDIUM: ENGLISH
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Semester 1 Semester 2 Semester 3 Semester 4 Semester 5 Semester 6
Lecture 1.1
Tamil/Malayalam/ Hindi/Arabic/French
Lecture 1.1
Tamil/Malayalam/ Hindi/Arabic/French
Lecture 1.1
Banking Theory Law & Practice
Lecture 1.1
Auditing
Lecture 1.1
Financial Accounting - V
Lecture 1.1
Industrial relations & Labour Laws
Lecture 1.1
English – I
Lecture 1.1
English – II
Lecture 1.1
Fundamentals of Company Law
Lecture 1.1
Business Mathematics
Lecture 1.1
Business Laws
Lecture 1.1
Income Tax Law & Practice – II
Lecture 1.1
Managerial Economics
Lecture 1.1
Economic Development of India
Lecture 1.1
Financial Accounting III
Lecture 1.1
Management Accounting
Lecture 1.1
Income Tax Law and Practice – I
Lecture 1.1
Elective II (Any one subject from B)
Lecture 1.1
Marketing
Lecture 1.1
Principles of Management
Lecture 1.1
Business Statistics
Lecture 1.1
Financial Accounting IV
Lecture 1.1
Entrepreneurship Development
Lecture 1.1
Elective III (Any one subject from C)
Lecture 1.1
Financial Accounting - I
Lecture 1.1
Financial Accounting II
Lecture 1.1
Cost Accounting
Lecture 1.1
Services Marketing
Lecture 1.1
Elective:1 (Any one subject from A)
Lecture 1.1
Value Education
Lecture 1.1
Non – Major Elective – Business Accounting
Lecture 1.1
Non – Major Elective – Advertising and Salesmenship
Lecture 1.1
Fundamentals of Computer
Lecture 1.1
Goods and Services Tax
Lecture 1.1
Environmental Studies
Lecture 1.1
MS Office and Tally Theory
Lecture 1.1
Export – Import Procedures and Documentation
Lecture 1.1
Ms office and Tally – Lab
Lecture 1.1
Commerce Practical

  • UNITIZATION

    Each subject contain five units which are interrelated each other. Not only core subjects, but elective and non-major elective also contain the same.

  • PATTERN OF SEMESTER EXAMINATION

    Theory Subject:
    Total Marks: 100 (Internal: 25 Marks, External: 75 Marks)

    Practical Subject:
    Total Marks: 100 (Internal: 40 marks, External: 60 Marks)

  • TRANSITORY PROVISION

    A Transitory provision of three years has been given for the benefit of the students who come under the old syllabus.

  • EXTERNAL EXAM

    A candidate who does not pass the examination may be permitted to appear in the failed subjects in the subsequent examinations. A candidate should get his name registered with M.K. University at the time of appearing for the first semester examinations.Those students who have attended the classes for 68 days (75%) and above will be permitted to appear for the ensuing university examinations without any preconditions. Those students who have attended the classes for 67 days and less, but 59 days (65%) and above will be permitted to apply for exemption in the prescribed form to the university along with fess Rs.300 with the specific remarks of the principal for condonation of attendance. Those students who have attended the classes for 58 days and less, but 45 days (50%) and above cannot appear for university examinations provided they can appear for next examinations by paying of Rs.500 with special permission along with proper documents for sufficient reasons for their absence. Those who students who have put in 44 days of attendance and less have to repeat the whole semester.

  • SCHEME OF EVALUATION

    The performance of a student in each course is evaluated in terms of percentage of marks with a provision for conversion to grade points.

  • PASSING MINIMUM

    The passing minimum is 40% (External minimum is 27 out of 75; No minimum for internal, but External + Internal should be at least 40)

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