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B.COM. DEGREE COURSE

THREE - YEAR INTEGRATED B.COM. DEGREE COURSE

The B.Com. Degree Course (Revised Structure) will consist of three Years. The first year annual examination will be held at the end of the first year. The Second Year annual examination will be held at the end of the second year. The Third annual examination will be held at the end of the third year.

Eligibility

  1. No Candidates shall be admitted to enter the First Year of the B.Com. Degree Course (Revised Structure) unless he/she has passed the Higher Secondary School Certificate Examination of the Maharashtra State Board of Higher Secondary Education Board or equivalent or University with English as a passing subject.
  2. No candidate shall be admitted to the annual examination of the First year B.Com. (Revised Structure) unless he/ she has satisfactorily kept two terms for the course at the college at the college affiliated to this University.
  3. No candidate shall be admitted to the annual examination of the Second Year unless he/she has kept two terms satisfactorily for the course at the college affiliated to this University.
  4. iv. No candidate shall be admitted to the Third year of the B.Com. Degree Course (Revised Structure) unless he/she has passed in all the papers at the First Year B.Com. Examination and has satisfactorily kept terms for the second year and also two terms for the third year of B.Com. Satisfactorily in a college affiliated to this University.

A) A.T.K.T. Rules :

As far as A.T.K.T. is concerned, a student who fails in two theories and one practical head of passing at F.Y.B.Com may be admitted to S.Y.B.Com likewise a student who fails in the two theories and one practical head of passing at S.Y.B.Com may be admitted to T.Y.B.Com. But a student passing S.Y.B.Com but fails in any subject at F.Y.B.Com cannot be admitted to T.Y.B.Com.
F.Y.B.Com.S.Y.B.Com.T.Y.B.Com.
Compulsory / Main SubjectsCompulsory / Main SubjectsCompulsory / Main Subjects
1. Compulsory English1. Business Communication1. Business Regulatory Framework (Mercantile Law)
2. Financial Accounting2. Corporate Accounting2. Advanced Accounting
3. Business Economics (Micro)3. Business Economics (Macro)3. Indian & Global Economic Development
4. Business Mathematics and Statistics Or
Computer Concepts and Applications
4. Principles & Functions of Management4. Auditing & Taxation
5. Optional Group I
a. Banking & Finance
5. Elements of Company Law5. Special Subject – Paper II
a. Cost & Works Accounting
b. Marketing Management
6. Optional Group II
a. Marketing & Salesmanship
6. Special Subject – Paper I
a. Cost & Works Accounting
b. Marketing Management
6. Special Subject – Paper III
a. Cost & Works Accounting
b. Marketing Management
7. Additional English or Marathi or Hindi7. Environment Awareness
Compulsory Paper (Theory & Project)
 
8. Physical Education
(Project & Practical)

B) Subjects Carrying Practical

There will be practical examinations

As far as A.T.K.T. is concerned, a student who fails in two theories and one practical head of passing at F.Y.B.Com may be admitted to S.Y.B.Com. likewise a student who fails in the two theory and one practical head of passing at S.Y.B.Com may be admitted to T.Y.B.Com. But a student passing S.Y.B.Com but fails in any subject at F.Y.B.Com cannot be admitted to T.Y.B.Com.

  1. For the F.Y.B.Com. Financial Accounting.
  2. For S.Y.B.Com. and T.Y.B.Com special subjects.
  3. For the S.Y.B.Com Compulsory subject Business Communication
  4. For T.Y.B.Com Compulsory subject Auditing & Taxation.

C) There will be oral examinations in Additional English, Marathi and Hindi subjects at F.Y.B.Com level.

D) A Student must offer the same Special Subject at T.Y.B.Com. which he has offered at S.Y.B.Com.

First Year B. Com. Semester – I
Course No. Course / Title of Paper Course No. of lectures (Per Week) No. of Credits Internal Assessment University Assessment Total Marks Duration of Theory Examination
Univ. Exam Practical Exam
111 Compulsory English- I Ability Enhancement Compulsory Course 4 3 30 70 100 3 Hours
112 Financial Accounting – I Core Course 4 4 30 50 20 100 3 Hours
113 Business Economics- I Core Course 4 3 30 70 100 3 Hours
114 (A) 114 (B) Business Mathematics and Statistics – I OR Computer Concepts and Application- I Core Course 4 3 30 70 100 3 Hours
115 Optional Group. (A) (Any one of the Following) Banking and finance Generic Elective Course 4 3 30 70 100 3 Hours
116 Optional Group. (B) (Any one of the Following) Marketing & Salesmanship Generic  Elective Course 4 3 30 70 100 3 Hours
117 Any one of the following Language Additional English/ Marathi/ Hindi Ability Enhancement Course 4 3 30 70 100 3 Hours
First Year B. Com. Semester – II
Course No. Course / Title of Paper Course No. of lectures (Per Week) No. of Credits Internal Assessment University Assessment Total Marks Duration of Theory Examination
Univ. Exam Practical Exam
121 Compulsory English- II Ability Enhancement Compulsory Course 4 3 30 70 100 3 Hours
122 Financial Accounting – II Core Course 4 4 30 50 20 100 3 Hours
123 Business Economics- II Core Course 4 3 30 70 100 3 Hours
124(A) 124(B) Business Mathematics and Statistics – II OR Computer Concepts and Application- II Core Course 4 3 30 70 100 3 Hours
125 Optional Group. (A) (Any one of the Following) Banking and finance Generic  Elective Course 4 3 30 70 100 3 Hours
126 Optional Group. (B) (Any one of the Following) Marketing & Salesmanship Generic  Elective Course 4 3 30 70 100 3 Hours
127 Any one of the following Language Additional English/ Marathi/ Hindi Ability Enhancement Course 4 3 30 70 100 3 Hours

Second Year B. Com.  Semester – III

 

Course No.

 

 

Course / Title of Paper

 

 

Course

 

No. of lectures (Per Week)

 

Total No. of Credits

 

Internal Assessment

University Assessment

 

Total Marks

 

Duration of Theory Examination

Univ. Exam

Practical Exam

231

Business Communication- I

Core Course

4

4

30

50

20

100

3 Hours

232

Corporate Accounting- I

Core Course

4

3

30

70

100

3 Hours

233

Business Economics – I (Macro)

Core Course

4

3

30

70

100

3 Hours

234

Business Management – I

Core Course

4

3

30

70

100

3 Hours

235

Elements of Company Law- I

Core Course

4

3

30

70

100

3 Hours

 

236

Special Course Paper- I

(Any One)

a)    Cost and Works Accounting

b)   Marketing Management

Discipline Special Elective

4

4

30

50

20

100

3 Hours


Second Year B. Com. Semester – IV

 

 

Course No.

 

 

Course / Title of Paper

 

 

Course

 

No. of lectures (Per Week)

 

Total No. of Credits

 

 

Internal Assessment

 

University Assessment

 

 

Total Marks

 

Duration of Theory Examination

Univ. Exam

Practical Exam

241

Business Communication- II

Core Course

4

4

30

50

20

100

3 Hours

242

Corporate Accounting- II

Core Course

4

3

30

70

100

3 Hours

243

Business                  Economics       –                  II

(Macro)

Core Course

4

3

30

70

100

3 Hours

244

Business Management – II

Core Course

4

3

30

70

100

3 Hours

245

Elements of Company Law- II

Core Course

4

3

30

70

100

3 Hours

 

246

Special Course Paper- I

(Any One)

a)    Cost and Works Accounting

b)   Marketing Management

Discipline Special Elective

4

4

30

50

20

100

3 Hours

T.Y.B.Com.
Compulsory / Main Subjects
1. Business Regulatory Framework (Mercantile Law)
2. Advanced Accounting
3. Indian & Global Economic Development
4. Auditing & Taxation
5. Special Subject – Paper II
    a. Cost & Works Accounting
    b. Marketing Management
6. Special Subject – Paper III
   a. Cost & Works Accounting
   b. Marketing Management

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