Why B.Com

Commerce and trade industry in India has observed enormous developments over the years. According to specialists in this field, the job scenario in the various segments of this field is going to increase by leaps and bounds. To execute various commercial functions, most of the companies are always in search of commerce graduates for smooth working of the organisations. A degree in commerce unlock up an ample range of job opportunities for the individuals in the various fields of trade and commerce.

Bachelor of Commerce BCom (NEP) offers a unique combination of theoretical and practical learning experiences, enabling students to gain a comprehensive understanding of the core concepts of accounting and develop practical skills in areas such as financial reporting, taxation, auditing, financial modelling and the latest technologies used by banks under the umbrella of fintech.

This course provides a learning ambience that challenges the student’s mind through competitive education emphasizing on inculcating values, and transforming them into socially responsible managers and business leaders.

Eligibility

1. 10+2 Pass from any discipline, from a recognized Board, with minimum 45% marks, can apply for this course.
2. Admissions begin from April every year.
3. Classes commence from August.
4. A Candidate who has appeared in board exams and result is awaited is also eligible to apply.

AFFILIATION
Chaudhary Charan Singh University (CCS), Meerut
INTAKE
120
MODE
Regular. Full-time, 3 year, degree course.

B.Com@SDCMT

SDCMT follows the tradition of exploring new frontiers of knowledge and innovation in academics by taking inputs from industry experts and other academic leaders. Aiming to provide excellence in accounting and tax education, the department offers a choice of Skill development courses to the students, leading to specializations in digital marketing, insurance,share market, web designing, data analytics, accounting, taxation and more. With us, you will be studying the modern theories of commerce, management and basics of technology to gain a wealth of industry-relevant knowledge and skills.

  • Case-studies and research based learning.
  • Regular workshops & development programs by industry practitioners.
  • Chance to indulge in industry-based real-time projects.
  • Skill Development Courses for all round development
  • Emphasis on enhancing soft skills through graded courses & maximizing industry interface through varied initiatives.

B.COM COURSE STRUCTURE

The B.Com-NEP Course is spread over 3 years. Each year has an appropriate mix of subjects as enlisted in the University Curriculum. We offer additional Value Added Courses and Technical Training for all our students.

  Download Syllabus

UNIVERSITY CURRICULUM

Major 6 Credits Each Major 6 Credits Each Minor/ Elective 4/5/6 Credits Minor Voc. 3 Credits Minor Co-curricular 2 Credits Major Industrial Training/ Survey/ Project 3/6 Credits Credits
Year Sem. Own Faculty Any Faculty
Choose any one from the following-
Other Faculty Vocat. Faculty Co- curricular Course Inter/Intra Faculty related to main Subject Total
1 I 1. Business Organization 1 1 1 27/28/29
2. Business Statistics 1. Business Communication
2. Introduction to Computer Application
II 1. Business Management Choose any one from the following- 1 1 27/28/29
2. Financial Accounting (4 Credit) 1. Essentials of E-commerce
3.Computerised Accounting (Practical)(2 Credit) 2. Business Economics
2 III 1. Company Law Choose any one from the following- 1 1 1 27/28/29
2. Cost accounting 1. Business Regulatory Framework
2. Inventory Management
IV 1. Income Tax Law and Accounts Choose any one from the following- 1 1 27/28/29
2. Fundamentals of Marketing (4 Credit) 1. Fundamentals of Entrepreneurship
3. Digital Marketing (Practical) (2 Credit) 2. Tourism and Travel Management
3 V 1. Corporate Accounting (5 Credit) 1 30 days Training or Survey where economic activities are involved
2. Goods and Services Tax (5 Credit)
Choose any two from the following-
1. Business Finance (5 Credit)
2. Principles and Practices of Insurance (5 Credit)
3. Monetary Theory and Banking in India (5 Credit)
VI 1. Accounting for Managers (5 Credit) 1 Project 26
2. Auditing (5 Credit)
3. Comprehensive Viva (5 Credit)
Choose any one from the following-
1. Financial Institutions and Market (5 Credit)
2. Human Resource Management (5 Credit)
3. Business Ethics and Corporate Governance (5 Credit)

TECHNICAL TRAININGS

Technical Trainings are offered for students to specialize in an in demand industry sector to improve employability. A student may choose to specialize in one sector by choosing one specialization from the seven specializations offered.
All specializations would have major / minor projects to provide live industry connect and exposure.

VAS 1: Banking & Finance Introduction to Banking & Lending Products KYC Norms & Loan Documentation Introduction to Securities Market Credit Analysis & Risk Management
VAS 2: Retail Management Visual Merchandising Management Processing the Sale of Products Managing and Fulfilling Customer Needs Monitoring & Solving Customer Problems
VAS 3: Digital Marketing & E-Commerce Digital Marketing Overview Search Engine Optimization Social Media Marketing E-tailing
VAS 4: Introduction to Mutual Funds Risk Measures and Management Strategies Legal Structure of Mutual funds Fund Distribution and Channel Management Taxation
VAS 5: Data Analytics Data Visualization Data Management Data Analytics Social Media Data Analytics

VALUE ADDED SPECIALIZATIONS

Value Added Courses are spread across three years to make every student a better individual, a better professional.

B.Com I Year Self Analysis Dressing & Etiquette Leadership & Teamwork Creativity & Innovation
B.Com II Year Honesty &Work Ethic E-mail & Social Media Etiquette Presentation Skills MS Office Suite
B.Com III Year Preparation for Interview Workplace Etiquette Negotiation and Problem Solving Networking Skills

PROGRAM SPECIFIC OUTCOMES

After completing the B.Com course the students would be able to:
PSO1: After completing three years for Bachelors in Commerce (B.Com) program, students would gain a thorough grounding in the fundamentals of Commerce and Finance.
PSO2: The commerce and finance focused curriculum offers a number of specializations and practical exposures which would equip the student to face the modern-day challenges in commerce and business.
PSO3:The all-inclusive outlook of the course offer a number of value based and job oriented courses ensures that students are trained into up-to-date. In advanced accounting courses beyond the introductory level, affective development will also progress to the valuing and organization levels.

COURSE OUTCOMES

After the completion of the course, Students will be able to:

S. No. Title of Course Course Code Course Outcomes
1 Business Organization C-010101T CO1: Ability to understand the concept of Business Organisation along with the basic laws and norms of Business Organisation.
CO2: Ability to understand the terminologies associated with the field of Business Organisation along with their relevance.
CO3: Ability to identify the appropriate types and functioning of Business Organisation for solving different problems.
CO4: Ability to apply basic Business Organisation principles to solve business and industry related problems.
CO5: Ability to understand the concept of Sole Proprietorship, Partnership and Joint Stock Company etc.
2 Business Statistics C-010102T CO1: Gaining Knowledge of basic concept / fundamentals of business statistics.
CO2: To develop practical understanding of various statistics concepts.
CO3: To compute various measures of central tendency, Measures of Dispersion,
CO4: To gain knowledge about Time Series Analysis, Index Number,
CO5: To gain knowledge about Correlation analysis
3 Business Communication C-010103T CO1: Student know all the type of communication
CO2: Student able to write business letter and report
CO3: Capable to analyze body language
CO4: Student learned about oral communication
CO5: Students will be able to understand and apply effective employment interviewing strategies.
4 Introduction to Computer Application C-010104T CO1: Understanding the concept of input and output devices of Computers. CO5 Study to use the Internet safely, legally, and responsibly
CO2: Learn the functional units and classify types of computers, how they process information and how individual computers interact with other computing systems and devices.
CO3: Understand an operating system and its working, and solve common problems related to operating systems
CO4: Learn basic word processing, Spreadsheet and Presentation Graphics Software skills
CO5: Study to use database Management
5 C-010201T CO1: Ability to understand the concept of Business Management along with the basic laws and norms of Business Management.
CO2: Ability to understand the terminologies associated with the field of Business Management and control along with their relevance.
CO3: Ability to identify the appropriate method and techniques of Business Management for solving different problems.
CO4: Ability to identify the appropriate method and techniques of Business Management for solving different problems.
CO5: Ability to understand the concept of Planning, Organising, Direction, Motivation and Control etc.
6 Financial Accounting C-010202T CO1: Students will be able to remember the concepts of financial accounting, types and concept of IFRS, and accounting responsibility
CO2: The students would be able to understand the concept of insolvency and partnership account
CO3: The students would be able to understand to evaluate the branch accounting and departmental accounting along with numerical problems
CO4: The students would be able to understand to evaluate hire purchase with legal provisions and accounting installment rates
CO5 The students would be able to analyses and maintain the royalty account and insurance claims
7 Computerised Accounting C-010203P CO1: To introduce the students to Basic of Accounts and the usage of Tally for accounting purpose.
CO2: To help students to work with well- known accounting software i.e. Tally ERP.9.Tally is an accounting package which is used for learning to maintain accounts.
CO3: Students will learn to create company, enter accounting voucher entries including advance voucher entries, do reconcile bank statement, do accrual adjustments, and also print financial statements, etc. in Tally ERP.9 software.
CO4: Demonstrate an understanding of various predefined inventory vouchers to suit the various business requirements and flexibility to create unlimited stock items, use simple to complex conversion units and generate invoices with the required information and dimensions.
CO5: Demonstrate an understanding of how to maintain a payroll register. This helps to understand how to maintain management related information, statutory forms and reports in the prescribed formats such as: Pay Slip ,Payroll Statements, Attendance and Overtime Registers etc
8 Essentials of E-commerce C-010204T CO1: The students will be able to know the scope of Ecommerce.
CO2: The students will be able to implement new techniques of data interchange
CO3: The students will be able to discuss about connectivity and providers of internet.
CO4: The students will be able to apply application of Ecommerce
9 Business Economics C-010205T CO1: The students will be able to identify the different categories of market.
CO2: The students will be able to understand the concept of monopolistic competition and oligopoly.
CO3: It will make the students able to analyze the different theories of factor pricing.
CO4: The students will be able to define the nature and significance of the microeconomics and its role in business.
CO5: TThe students will be able to apply the different types of methods of demand and analysis.
10 Company Law C-010301T CO1: Explains the basic concepts of company law
CO2: Describes the concept of general partnerships and general partnership will be able to distinguish from other partnerships
CO3: Describe the concept of joint stock companies and joint stock companies will be able to distinguish them from other partnerships and companies
CO4: Describe the concept of joint limited company and limited companies
11 Cost Accounts C-010302T CO1: Students will be able to remember the concepts of cost accounting, types and concept of cost audit.
CO2: The students would be able to understand the concept of material, its pricing and handing of the same, treatment in different accounts. Concept of labour and its treatment; overheads and its distribution among various departments.
CO3: The students would be able to understand to evaluate the unit costing, per unit costing and statement of cost
CO4: The students would be able to understand & evaluate job, batch, rocess and contract costing and its treatment in different situation.
CO5: The students would be able to analyze and maintain the cost record and reconciliation of cost and financial accounts
12 Business Regulatory Framework C-010303T CO1: Students will be able to remember the concepts of contract act, Agreement, offer and discharge of contract.
CO2: The students would be able to understand the concept special contract, pledge, bailment and agency
CO3: The students would be able to understand the sale of goods act and other treatments related to sales act
CO4: The students would be able to understand the consumer protection act and grievance redressal machinery
CO5: The students would be able to understand the limited liability partnership act 2008
13 Inventory Management C-010304T CO1: Ability to understand the concept of Inventory Management along with the basic laws and axioms of Inventory Management.
CO2: Ability to understand the terminologies associated with the field of Inventory management and control along with their relevance.
CO3: Ability to identify the appropriate method and techniques of Inventory management for solving different problems.
CO4: Ability to apply basic Inventory management principles to solve business and industry related problems.
CO5: Ability to understand the concept of Working Capital Management, Demand Analysis and Obsolescence
14 Income Tax Law and Accounts C010401T CO1: Acquire the knowledge about the basic principles and concepts of Income tax.
CO2: Understand the rules and provisions of income tax under five heads of income namely, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession, Capital Gains and Income from other sources.
CO3: Analyse and apply the permissible exemptions and deductions from income under Income tax Act.
CO4: Assess the income of an individual and the tax payable.
CO5: Gain practical knowledge in computing tax liability of an individual and the filing of Income tax returns.
15 Fundamentals of Marketing C010402T CO1: Students will be able to acquire an understanding of fundamental concepts of Marketing.
CO2: Students will be able to understand the role of research in making marketing decisions
CO3: Students will be able to develop an understanding of the decision -making process of consumers.
CO4: Students will be able to analyze Market Segmentation
CO5: Students will be able to analyze Green, Rural and Service Marketing
16 Digital Marketing C010403P CO1: Ability to understand the concept of Digital Marketing along with the basic forms and norms of Digital Marketing.
CO2: Ability to understand the terminologies associated with the field of Digital Marketing and control along with their relevance.
CO3: Ability to identify the appropriate method and techniques of Digital Marketing for solving different problems.
CO4: Ability to apply basic Digital Marketing principles to solve business and industry related issues and problems.
CO5: Ability to understand the concept of Budgetary Control, Cash Flow Statement, Fund Flow Statement, Break Even Analysis etc.
17 Fundamentals of Entrepreneurship C010404T CO1: Ability to understand the concept of Entrepreneurship along with the basic laws and practices of Entrepreneurship.
CO2: Ability to understand the terminologies associated with the field of Entrepreneurship along with their relevance.
CO3: Ability to identify the appropriate functions and qualities of Entrepreneur for solving different problems
CO4: Ability to apply basic Entrepreneurship principles to solve business and industry related problems.
CO5: Ability to understand the concept of Life Small Business, Raising of Funds and EDP.
18 Tourism and Travel Management C010405T
19 Corporate Accounting C010501T CO1: To familiarizes students about basic concepts of shares and Debenture
CO2: To understand accounting for special issue of shares
CO3: To enhance knowledge about valuation of goodwill and shares
CO4: To understand final account as per companies act 2013
CO5: to develop awareness about consulates balance sheet of holding companies
20 Goods and Services Tax C010502T CO1: Students should be able to understand various terms related to Goods and Service tax (GST).
CO2: Students will be able to determine the time, place and value of supply.
CO3: Students will be able to know the Contents and format for various documents like tax invoice, bill of supply, debit note, credit note etc.
CO4: Students will be able to Compute the amount of CGST, SGST and IGST payable after Considering the eligible input tax credit.
21 Business Finance C010503T CO1: Describe the effects of decision making of finance manager on shareholders wealth maximization.
CO2: Analyze the role of time value of money and its use for valuing asset and have a thorough understanding of financial statements be able to evaluate and analyze cash flows statements.
CO3: Interpret and illustrate the investment, financing and dividend policy decision making in an organization.
CO4: Recall different procedures in deciding the best alternatives out of various alternatives.
CO5: Appraise different capital budgeting methods and their applications. Examine the working capital needs and financing of the firm and apply methods to measure the operating efficiency of business.
22 Principles and Practices of Insurance C010504T CO1: Ability to understand the concept of Insurance along with the basic laws and practices of Insurance.
CO2: Ability to understand the terminologies associated with the field of Insurance and control along with their relevance.
CO3: Ability to identify the appropriate method and types of Insurance for solving different problems.
CO4: Ability to apply basic Insurance principles to solve business and industry related problems.
CO5: Ability to understand the concept of Life, Marine and Fire Insurance.
23 Monetary Theory and Banking in India C010505T CO1: Explain the CO ncept of Financial System, Financial Markets, Stock exchanges and Financial Services
CO2: Knowledge of stock market procedures
CO3: Develop strategies, Financial plan of action
CO4: Evaluate option to take out investment profitability.
24 Accounting for Managers C010601T CO1: Ability to understand the concept of Managerial Accounting along with the basic forms and norms of Managerial Accounting.
CO2: Ability to understand the terminologies associated with the field of Managerial Accounting and control along with their relevance.
CO3: Ability to identify the appropriate method and techniques of Managerial Accounting for solving different problems.
CO4: Ability to apply basic Managerial Accounting principles to solve business and industry related issues and problems.
CO5: Ability to understand the concept of Budgetary Control, Cash Flow Statement, Fund Flow Statement, Break Even Analysis
25 Auditing C010602T CO1: Students will be able to remember the concepts auditing, consideration and routine checking and internal check system
CO2: The students would be able to understand the concept of audit procedure
CO3: The students would be able to understand audit of companies and removal of auditor of the firm
CO4: The students would be able to understand auditor report and significance
CO5: The students would be able to understand the recent trend in auditing
26 Financial Market Operations C010604T CO1: Ability to understand the concept of Financial Market along with the basic forms and norms of Financial Market.
CO2: Ability to understand the terminologies associated with the field of Financial Market and control along with their relevance.
CO3: Ability to identify the appropriate method and techniques of Financial Market for solving different problems.
CO4: Ability to apply basic Financial Market principles to solve business and industry related problems.
CO5: Ability to understand the concept of Primary and Secondary Market, Stock Exchange, SEBI etc.
27 Human Resource Management C010605T CO1: It will make the students able to identify the Concept of human resource and define the different aspects of HR.
CO2: The students will be able to understand the planning process of HR and to articulate its different elements accurately.
CO3: The students will be able to determine the sources of recruitment and selection process.
CO4: It will make the students able to prioritize the training related needs and to apply the methods accordingly.
28 Business Ethics and Corporate Governance C010606T CO1: Explore the relationship between ethics and business and the subsequent theories of justice and economics across different cultural traditions.
CO2: Comprehend the relationship between ethics, morals and values in the workplace.
CO3: Analyze and understand various ethical philosophies to explain how they contribute to current management practices.
CO4: Critically apply understanding of ethics of real–world contexts and gather and analyse information by way of undertaking a research project on a topic relevant to business ethics.
CO5: Critically analyze the reasons of systematic failure of corporate governance that could spread from individual firms to entire markets or economies.

After the completion of the course, Students will be able to:

CAREERS FOR B.COM GRADUATES

B.Com graduates will be able to choose from such job titles as:

  • General management
  • Strategic management
  • Entrepreneurship
  • Consulting
  • Corporate management
  • Banking
  • Financial services
  • Personal financial services
  • Economics and Law
  • Digital Marketing & E-Commerce
  • Retail Management
  • HRM