Bachelor of Commerce - BCom

Department of B.Com - Join Now

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.

Semester I to VI
Modern Curriculum

Language 1 Tamil - I

Language 2 English - I

Core 1 Financial Accounting - I

Core 2 Principles of Management

Elective 1 Programming in C and Lab

Elective 1 Python Programming and Lab

Skill 1 SEC-1 (Unspecified)

Skill 2 Fundamentals of Commerce

Skill 2 Ability Enhancement Course (AECC 1) (Soft Skill)

Language 1 Tamil - II

Language 2 English - II

Core 3 Financial Accounting - II

Core 4 Business Law

Elective 2 Office Automation and Lab

Elective 2 Programming in C++ and Lab

Skill 1 SEC-2: Every Day Banking

Skill 2 SEC-3: Emotional Intelligence

Skill 2 Ability Enhancement Course (AECC 2) (Soft Skill)

Language 1 Tamil - III

Language 2 English - III

Core 5 Corporate Accounting I

Core 6 Business Mathematics and Statistics

Elective 3 Programming in Java and Lab

Elective 3 Web Technology (PHP) and Lab

Skill 1 SEC-4: Skill Enhancement Course

Skill 2 SEC-5: Skill Enhancement Course

Mandatory 1 Environmental Studies

Language 1 Tamil - IV

Language 2 English - IV

Core 7 Corporate Accounting II

Core 8 Company Law

Elective 4 Relational Database Management System

Elective 4 Introduction to Data Science

Skill 1 SEC-7: Basics of Fintech

Skill 2 SEC-8: AI Tools for Business

Mandatory 1 Environmental Studies

Core 9 Cost Accounting I

Core 10 Banking Law and Practice

Core 11 Income Tax Law and Practice I

Core 12 Auditing and Corporate Governance

Elective 1/2 Financial Management

Elective 3/4 Software Engineering + UML Lab

Mandatory 1 Value Education

Mandatory 1 Summer Internship / Industrial Training

Core 13 Cost Accounting II

Core 14 Management Accounting

Core 15 Income Tax Law and Practice II

Elective 5/6 Entrepreneurial Development

Elective 7/8 R Language

Elective 8/8 Practical Tally

Skill 1 General Awareness for Competitive Examinations

Mandatory 1 Extension Activity

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 EXAM

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

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

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.

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 fees 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.

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)

RE-TOTALING AND REVALUATION PROVISION

Candidates may apply for revaluation for the paper which was already evaluated, within 10 days from the date of publication of the result in the university website, through specified revaluation forms along with required fees.