| ABOUT THE COURSE The
B.Com programme equips the studentswith the basic understanding of the present
day trade and commerce. It provides the students with the knowledge of Accounting
principles, Economic laws, methods of professional communication and other aspects
of trade and commerce. The course further provides the needed academic platform
for pursuing higher studies in branches of commerce. OBJECTIVES
OF THE COURSE 1. To develop professional knowledge and
skills in trade and commerce.
2.To instill in students a strong sense of ethics
and corporate values through understanding of commerce.
3. To train the students
with the needed skill in comprehending the efficient role of Communication strategies
in Business. AFFILIATION &
APPROVAL The 3 year full time Bachelor of Commerce (Honours)
at NERIM Commerce College is conducted as per the prescribed regulations and syllabi
of Gauhati University. COURSE
STRUCTURE & SYLLABUS There shall be two types of
courses : i) General Course and
ii) Major Course.
B. Com. (Hons.): Three-Year (6-Semester) CBCS Programme
| SEMESTER
1
|
| BCM-AE-1014 |
Business Communication
(English/Hindi/MIL) |
Ability-Enhancement
Compulsory Course (AECC)-1 |
| COM-HC-1026 |
Financial Accounting |
Core Course C-1 |
| COM-HC-1036 |
Business Law |
Core Course
C-2 |
COM-GE-1046(A)
COM-GE-1046(B) |
Any one of the following
Micro Economics
Investing in Stock Markets |
Generic Elective (GE)-1
Generic Elective (GE)-1 |
| SEMESTER
2
|
| ENV-AE-2014 |
Environmental
Studies |
Ability-Enhancement
Compulsory Course (AECC)-2 |
| COM-HC-2026 |
Corporate Accounting |
Core Course C-3 |
| COM-HC-2036 |
Corporate Laws |
Core Course
C-4 |
COM-GE-2046(A)
COM-GE-2046(B) |
Any one of the following
Macro Economics
Insurance & Risk Management |
Generic Elective (GE)-2
Generic Elective (GE)-2 |
| SEMESTER
3
|
| COM-HC-3016 |
Computer Applications
in Business |
Core Course
C-5 |
| COM-HC-3026 |
Income-tax Law and Practice |
Core Course C-6 |
| COM-HC-3036 |
Management Principles
and Applications |
Core Course
C-7 |
COM-GE-3046 (A)
COM-GE-3046 (B) |
Any one of the following
Business Statistics/
Operation Research in Business |
Generic Elective (GE)-3 |
COM-SEC-HC-3054
(A)
COM-SEC-HC-3054 (B) |
Any one of
the following
Entrepreneurship/
New Venture Planning |
Skill-Enhancement
Elective Course (SEC)-1 |
| SEMESTER4
|
| COM-HC-4016 |
Cost Accounting |
Core Course C-8
|
| COM-HC-4026 |
Business Mathematics |
Core Course C-9 |
| COM-HC-4036 |
Human Resource
Management |
Core Course
C-10 |
COM-GE-4046 (A)
COM-GE-4046 (B) |
Any one of the following
Indian Economy/
Micro Finance |
Generic Elective (GE)-4 |
COM-SEC-HC-4054
(A)
COM-SEC-HC-4054 (B) |
Any one of the
following
E-Commerce/
E-Filing of Returns |
Skill-Enhancement
Elective Course (SEC)-2 |
| SEMESTER5
|
| COM-HC-5016 |
Principles of
Marketing |
Core Course C-11
|
| COM-HC-5026 |
Fundamentals of Financial Management |
Core Course C-12 |
| |
DSE-1 (Any one
of Group A other than the subject selected under DSE-2) |
Discipline Specific
Elective (DSE)-1 |
| |
DSE-2 (Any one of Group A other
than the subject selected under DSE-1) |
Discipline Specific Elective (DSE)-2 |
| |
Discipline Specific
Elective (DSE)
Group A |
|
| COM-DSE-HC-5036 (A) |
Management Accounting |
|
| COM-DSE- HC-5036
(B) |
Advanced Financial
Accounting |
|
| COM-DSE- HC-5036 (C) |
Advertising |
|
| COM-DSE- HC-5036
(D) |
Banking |
|
| COM-DSE- HC-5036 (E) |
Computerised Accounting System |
|
| COM-DSE- HC-5036
(F) |
Indian Financial
System |
|
| SEMESTER6
|
| COM-HC-6016 |
Auditing and
Corporate Governance |
Core Course C-13
|
| COM-HC-6026 |
Indirect Tax Laws |
Core Course C-14 |
| |
DSE-3 (Any one
of Group B other than the subject selected under DSE-4) |
Discipline Specific
Elective (DSE)-3 |
| |
DSE-4 (Any one of Group B other
than the subject selected under DSE-3) |
Discipline Specific Elective (DSE)-4 |
| |
Discipline Specific
Elective (DSE)
Group B |
|
| COM-DSE- HC-6036 (A) |
Fundamentals of Investment |
|
| COM-DSE- HC-6036
(B) |
Consumer Affairs
and Customer Care |
|
| COM-DSE- HC-6036 (C) |
Advanced Corporate Accounting |
|
| COM-DSE- HC-6036
(D) |
International
Business |
|
| COM-DSE- HC-6036 (E) |
Industrial Relations and Labour
Laws |
|
| COM-DSE- HC-6036
(F) |
Business Research
Methods and Project Work |
|
B.COM
GUIDELINES a) A candidate for theB.ComDegree Examination of Semester
I, Semester II, Semester III, Semester IV, Semester V and Semester VI shall be
examined in Semester period (half yearly) in the papers at such a time as may
be fixed by the University.The semester examinations shall be held at the end
of respective semester classes.
b) Semester end examination in each paper
except paper 605 (in Semester VI) in B.Com course shall be of 80 marks and of
3 (three) hours duration. The balance 20 marks shall be on the basis of Internal
Assessment. Internal Assessmentmarks should be based on Sessional / Periodical
test to be conducted by theCollege and the criteria prescribed by thisUniversity. Eligibility
to sit for semester I, Semester II, Semester III, Semester IV, Semester V and
Semester VI Examinations. a ) A student shall not be eligible to sit
for the Semester I, Semester II, Semester III, Semester IV, SemesterV and SemesterVI
examination if he / she fails to earn the required credit as given below. To earn
the required credit a candidate shall attend a minimum of 75%of theLectures /Tutorials
/ Practical lectures delivered in each subject separately. N.B.: There may
be change in Regulation of B.Com prescribed by GauhatiUniversity. For any such
change if occurs students shall be required to abide by the provisions of such
changemade by the University. ELIGIBILITY Any student
who has passed HS / 10+2 in Commerce streamwith 45%marks in aggregate is eligible
to apply for admission into B.Com three year programme at NERIMCommerce College.
However, a relaxation of 5%marks shall be applicable for students belonging to
ST/ SC/OBCcategory. Students intending to opt for admission intoB.Comthree year
programme fromScience /Arts streamshall need to have a compulsory Mathematics
paper in HS / 10+2 without which they shall not be considered eligible for admission. SELECTION
PROCEDURE Selection forAdmission into 3 year full timeB.Com(Major) programme
shall bemade completely on the basis of Merit. N.B. : Eligibility criteria
and procedure for Admission is subject to change from time to time as per the
notification of theUniversity. REQUIREMENT OF CLASSROOM ATTENDANCE A
student of B.Com 3 year programme shall have to attend minimum 75 % of total classes
in each paper to be eligible to appear in each semester end examination. Evaluation
of Student’s performance in each of the theory and practical paperwill be
based on the following : Internal Evaluation 20% marks External Evaluation
80% marks AWARD OF DEGREE On successful completion of
the course, candidates shall be awarded the Degree of Bachelor of Commerce (B.Com.)
by Gauhati University. | 
