B.COM (BACHELOR OF COMMERCE)
Cumulative Credits for B.Com 1 st , 2 nd Year and 3 rd Year
(Course Wise & Year Wise)
Basic Structure: Distribution of Courses
Ability-Enhancement Compulsory Course (AECC)
2 Papers of 4 Credit Hrs. each (Total Credit Hrs. 4X2)
8
Skill-Enhancement Elective Course (SEC)
4 Papers of 4 Credit Hrs. each (Total Credit Hrs. 4X4)
16
Core Course
12 Papers of 6 Credit Hrs. each (Total Credit Hrs. 12X6) (5 Lectures and 1 Tutorial)
72
Discipline Specific Elective (DSE)
4 Papers of 6 Credit Hrs. each (Total Credit Hrs. 3X6) (5 Lectures and 1 Tutorial)
24
Generic Elective (GE)
2 Papers of 6 Credit Hrs. each (Total Credit Hrs.3X6) (5 Lectures and 1 Tutorial)
12
Total Credit Hours
132
B.Com Three Year (Annual) CBCS Programme Structure
B.Com. I st Year
Course No.
Course Title
Course Type
Credits
ENVS2AECC02
Environmental Studies
AECC-1
4
BC 1.1
Financial Accounting
Core Course C-1
6
BC 1.2
Business Organization and Management
Core Course C-2
6
ENGCE101
English-1 (Compulsory for B.A./B.Com)
Core Course C-3
6
HIND104
Language: English/Hindi/MIL
AECC-2
4
BC 1.3
Business Law
Core Course C-4
6
BC 1.4
Business Statistics and Mathematics
Core Course C-5
6
HIND101
Hindi-I / Modern Indian Language
Core Course C-6
6
B.Com. II nd Year
BC 2.1
Company Law
Core Course C-7
6
BC 2.2
Income Tax Law and Practice
Core Course C-8
6
ENGCE201
English-II (Compulsory for B.A./B.Com)
Core Course C-9
6
BC 2.3
Computer Applications in Business
SEC-1
4
HIND201
Hindi-II (Compulsory for B.A./B.Com)
Core Course C-10
6
BC 2.4
Corporate Accounting
Core Course C-11
6
BC 2.5
Cost Accounting
Core Course C-12
6
BC 2.6
E-Commerce
SEC-2
4
B.Com III rd Year
BC 3.1(a)
Human Resource Management
DSE-1 (Choose any one)
6
BC 3.1(b)
Principles of Marketing
DSE-1 (Choose any one)
6
BC 3.1(c)
Fundamentals of Financial Management
DSE-1 (Choose any one)
6
BC 3.2(a)
Corporate Governance and Auditing
DSE-2 (Choose any one)
6
BC 3.2(b)
GST
DSE-2 (Choose any one)
6
BC 3.3
Entrepreneurship
SEC-3
4
ECONA313
Economy of Himachal Pradesh.
GE-1
4
BC3.5(a)
Corporate Tax Planning
DSE-3 (Choose any one)
6
BC3.5(b)
Banking and Insurance
DSE-3 (Choose any one)
6
BC3.5(c)
Management Accounting
DSE-3 (Choose any one)
6
BC3.5(d)
Computerized Accounting System
DSE-3 (Choose any one)
6
BC3.6(a)
International Business
DSE-4 (Choose any one)
6
BC3.6(b)
Office Management and Secretarial Practice
DSE-4 (Choose any one)
6
BC3.6(c)
Fundamentals of Investment
DSE-4 (Choose any one)
6
BC3.6(d)
Consumer Protection
DSE-4 (Choose any one)
6
BC 3.7
Personal Selling and Salesmanship
SEC-4
4
ECONA314
Indian Economy
GE-2
6