Course Overview
With the consistent and exponential rise in the field of commerce and business, the demand for skilled professionals is at an all-time high. The Department of Commerce in Surana offers programmes that would make students valuable resources by contributing their skills to this fast-growing industry. The programmes include Honours, B. Com with ACCA, and B. Com with CMA-US. Students learn Accounting, Taxation, Finance, Economics, and other skills which would boost their proficiency in their career. The institution has tied up with CFO NeXT, which is an ACCA-approved learning partner in India to strengthen the programs with ACCA.
With the implementation of the National Education Policy (NEP), the undergraduate bachelor’s degree program offers provisions for multiple exit options for students.
Qualification Type and Credit Requirements
| Levels | Qualification Title | Credit Requirements |
| Level 5 | Undergraduate Certificate (in the field of learning/discipline) for those who exit after the first year (two semesters) of the undergraduate programme. (Programme duration: first year or two semesters of the undergraduate programme) | 36–40 |
| Level 6 | Undergraduate Diploma (in the field of learning/discipline) for those who exit after two years (four semesters) of the undergraduate programme (Programme duration: First two years or four semesters of the undergraduate programme) | 72–80 |
| Level 7 | Bachelor’ Degree (Programme duration: Three years or six semesters). | 108–120 |
| Level 8 | Bachelor’ Degree (Honours/Research) (Programme duration: Four years or eight semesters). | 144–160 |
Vision
To inculcate acumen and rekindle zeal towards pragmatic learning.
Mission
- To provide excellent and value based commerce education.
- To render training to the students with required levels of competence for employment in both domestic and global market.
- To give a global perspective through value-based education for social transmission.
Program Outcomes
National Education Policy (2020 Scheme)
Academic Year 2020 and onwards
PO1:To Demonstrate a comprehensive understanding Knowledge acquisition.
PO2:To apply the principles and theories application of concepts .
PO3:To develop effective written and verbal communication skills to articulate communication skills
PO4:To demonstrate critical thinking and problem-solving abilities to identify analyze, and evaluate business challenges.
PO5: To utilize digital tools, technologies, and platforms effectively to enhance business processes.
PO6: Understand and apply financial management principles and techniques for financial planning, budgeting, investment decisions, risk management.
PO7: To recognize ethical dilemmas in business contexts.
PO8: To uderstand and adhere to legal and regulatory requirements related to business operations.
PO9: To dvelop an entrepreneurial mindset, including an understanding of startups, business innovation.
PO10: To dmonstrate an understanding of environmental issues and their impact on business operations.
PO11: To dmonstrate an understanding of environmental issues and their impact on business operations.
PO12: To Collaborate effectively in teams, demonstrate leadership qualities.
PROGRAM EDUCATIONAL OBJECTIVES (PEOs)
National Education Policy (2020 Scheme)
Academic Year 2020 and onwards
PEO1: to provide students with a comprehensive understanding of business principles and practices, covering areas such as accounting, finance, marketing, economics, management, and business law.
PEO2:By developing students’ analytical thinking and problem-solving skills, the program equips them with the ability to analyze complex business situations, identify issues, and propose effective solutions.
PEO3:The program focuses on nurturing students’ oral and written communication skills, enabling them to express ideas and communicate persuasively in a wide range of business contexts, recognizing the significance of effective communication in the business world.
PEO4: Emphasizing ethical conduct and social responsibility, the program encourages students to understand ethical dilemmas, cultivate integrity, and consider the societal impact of business decisions, fostering a sense of ethical awareness and responsibility.
PEO5:The program fosters entrepreneurial and innovative thinking in students by nurturing their creativity, initiative, and capacity to identify and capitalize on business opportunities, promoting an entrepreneurial mindset.
PEO6:Cultivating a global perspective, the program enhances students’ awareness and comprehension of global business environments, including international business practices, cultural diversity, and the implications of globalization on the business landscape.
PEO7:By equipping students with practical skills, industry-specific knowledge, and a comprehensive understanding of the business world, the program prepares them for diverse professional careers in business and related fields.
PEO8: The program fosters a culture of lifelong learning, acknowledging the importance of continuous education and professional development in a rapidly evolving business landscape, empowering graduates to adapt to dynamic business environments throughout their careers.
COURSE OUTCOME
National Education Policy (2020 Scheme)
Academic Year 2020 and onwards
I SEMESTER
SUBJECT:FINANCIAL ACCOUNTANCY
- CO1: Understand the Basic Concepts of Accountancy.
- CO2: Exercise the accounting treatments for consignment transactions & events in the books of consignor and consignee.
- CO3: Demonstrate various accounting treatments for dependent branches.
- CO4: Learn various methods of accounting for hire purchase transactions.
- CO5: Outline the emerging trends in the field of accounting.
- CO6: Demonstrate e-Treatment of Accountancy.
SUBJECT:BUSINESS MANAGEMENT& STARTUPS
- CO1: Design and demonstrate the strategic plan for the attainment of organizational goals.
- CO2: Compare and choose the different types of motivation factors and leadership styles.
- CO3: Understand startups Opportunities and Financial Issues of Startups
- CO4: Understand the support extended by Incubators & Major Startups Incubators in India.
- CO5: Understands Government Initiatives for Startups in India.
Subject:PRINCIPLES OF MARKETING
- CO1: Understand the basic concepts of marketing and assess the marketing environment.
- CO2: Analyse the consumer behaviour in the present scenario and marketing segmentation.
- CO3: Discover the new product development & identify the factors affecting the price of a product in the present context.
- CO4: Judge the impact of promotional techniques on the customers & importance of channels of distribution.
- CO5: Outline the recent developments in the field of marketing.
Subject: DIGITAL FLUENCY
- CO1: Understand the Fundamentals of computers.
- CO2: Work in Word Processor effectively.
- CO3: Discover the arena of the Internet and its possibilities.
- CO4: Effectively communicate through email.
Subject: FINANCIAL LITERACY
- CO1: Describe the importance of financial literacy and list out the institutions providing financial services.
- CO2: Prepare financial plan and budget and manage personal finances.
- CO3: Open, avail, and manage/operate services offered by banks.
- CO4: Open, avail, and manage/operate services offered by post offices.
- CO5: Plan for life insurance and property insurance & select instrument for investment in shares.
Subject: BUSINESS DOCUMENTS
- CO1: Develop self-confidence to fulfill the documentation.
- CO2: Able to understand the formalities of bank & day to day transactions.
- CO3: Get in-depth knowledge in LIC & Office Documents.
II SEMESTER
SUBJECT:Advanced Financial Accounting
- CO1: Understand and compute the amount of claim for loss of stock and the concept of loss of profit.
- CO2: Deal with the inter-departmental transfers and their accounting treatment.
- CO3: Prepare financial statements from incomplete records.
- CO4: Learn to deal with accounting for royalty transactions.
- CO5: Compute average due date and preparation of account current.
SUBJECT:Business Ethics
- CO1: Understanding the importance of ethical behavior in business and the community.
- CO2: Provide skills for recognising and resolving ethical issues in business.
- CO3: Critical self-examination of one’s own values, as well as appreciation for the relevance of personal values in the business/workplace.
- CO4: Encourage self-reflection on the ethical dimensions of your own decisions in the workplace.
SUBJECT:Banking Innovations
- CO1: Understand the Banking System in India.
- CO2: Understand the procedure involved in opening and operating different accounts.
- CO3: Understand the procedure involved in availing different types of loans.
- CO4: Examine the different types of negotiable instruments & their relevance in the present context.
- CO5: Understand the technology in banking.
SUBJECT:E-Business
- CO1: Understand the basic concepts of E-commerce.
- CO2: Have the knowledge of the different types of E-Commerce Models.
- CO3: Understand the processes of developing and implementing E-Payments.
- CO4: Be aware of the ethical, social, and security issues of E-commerce.
- CO5: Distinguish the different stages of developing a website.
SUBJECT:Fundamentals of Investments in Capital Market
- CO1: Increasing public understanding of SEBI, its goals, powers, management, and functions.
- CO2: Introduce the mechanisms of stock market activities.
- CO3: Understanding the practical aspects of primary market operations & book building process
- CO4: Creating an insight into the functions of stock exchange and their working.
III SEMESTER
SUBJECT:Corporate Accounting
- CO1: Understand the treatment of underwriting of shares.
- CO2: Understand the concepts and accounting treatment of Issue of shares under various types.
- CO3: Know the valuation of intangible assets.
- CO4: Know the valuation of shares.
- CO5: Prepare the financial statements of companies as per companies act, 2013.
SUBJECT:Business Mathematics & Statistics
- CO1: Familiarize with simple and compound interest.
- CO2: Understand problem solving techniques using equation methods.
- CO3: Familiarize with the matrices and various roles of determinants.
- CO4: Comprehend the measures of various distributions and averages.
- CO5: Validate the application of correlation and regression in business decisions.
SUBJECT:Indian Financial Services
- CO1: Understand the financial system, Institutions, financial markets and services.
- CO2: Analyse the concepts relevant to Indian financial market and relevance.
- CO3: Understand concept of financial services, types and functions.
- CO4: Understand the types of financial Instruments.
- CO5: Demonstrate an understanding the functioning of stock markets.
SUBJECT:Company Law & Administration
- CO1: Understand the different types of companies and CSR Activities under Companies Act 2013
- CO2: Familiarizes on the procedure of formation of a company.
- CO3: Understand the roles and responsibilities key managerial personnel.
- CO4: Understand the modes for source of capital and books of accounts.
- CO5: Understand the significance of corporate meeting and procedure of winding up of a company.
SUBJECT:Entrepreneurship Skills
- CO1: Identify the factors that influence entrepreneurship.
- CO2: Understand the skillsets required for entrepreneur.
- CO3: Identify the opportunities for developing entrepreneurship skills through national and state level institutions.
- CO4: Role played by MSME in the development of Indian Economy.
- CO5: Identify the different government Schemes available for promoting entrepreneurs in India.
SUBJECT:Investments in Stock Market
- CO1: Describe the Investment avenues and the investment environment.
- CO2: Measure risk and return associated with investments.
- CO3: Apply fundamental and technical analysis in stocks investment.
- CO4: Understand the dynamics of investing in stock markets.
IV SEMESTER
SUBJECT:Advanced Corporate Accounting
- CO1: Know the procedure of redemption of preference shares.
- CO2: Comprehend the different methods of mergers and acquisition of companies.
- CO3: Understand the process of internal reconstruction.
- CO4: Prepare the liquidators final statement of accounts.
- CO5: Understand the recent developments in accounting and accounting standards.
SUBJECT:Cost Accounting
- CO1: Understand concepts of cost accounting & methods of costing.
- CO2: Outline the procedure and documentations involved in procurement of materials & compute the valuation of inventory.
- CO4: Make use of payroll procedures & compute idle and over time. Discuss the methods of allocation, apportionment & absorption of overheads.
- CO5: Prepare cost sheet & discuss cost allocation under ABC.
SUBJECT: Business Regulations
- CO1:Recognize the laws relating to Contracts and its application in business activities.
- CO2:Acquire knowledge on bailment and indemnification of goods in a contractual relationship and role of agents.
- CO3:Comprehend the rules for Sale of Goods and rights and duties of a buyer and a seller.
- CO4:Distinguish the partnership laws, its applicability and relevance.
- CO5: Rephrase the cyber law in the present context.
SUBJECT: Corporate Governance
- CO1:Identify the importance of corporate governance.
- CO2: Know the rights, duties and responsibilities of Directors.
- CO3:Analyze the legal & regulatory framework of corporate governance.
- CO4: Outline the importance and role of board committee.
- CO5: Understand the major expert committees’ Reports on corporate governance.
SUBJECT:Investments in Commodity Markets
- CO1:Describe the conceptual framework of derivatives and the factors contributing to the growth of derivatives.
- CO2:Elucidate the composition and structure of commodity markets.
- CO3:Differentiate between Futures, Forwards, options and its trading strategies.
- CO4: Classify the different types of orders, settlement and risks in the context of commodity trading.
V SEMESTER
SUBJECT:Financial Management
- CO1: Understand the role of financial managers effectively in an organization.
- CO2: Apply the compounding & discounting techniques for time value of money.
- CO3: Take investment decision with appropriate capital budgeting techniques for investment proposals.
- CO4: Understand the factors influencing the capital structure of an organization.
- CO5: Estimate the working capital requirement for the smooth running of the business
SUBJECT:Income Tax Law and Practice – I
- CO1: Comprehend the procedure for computation of Total Income and tax liability of an individual.
- CO2: Understand the provisions for determining the residential status of an Individual.
- CO3: Comprehend the meaning of salary, perquisites, profit in lieu of salary, allowances and various retirement benefits.
- CO4: Compute the income house property for different categories of house property.
- CO4: Comprehend TDS & advances tax Ruling and identify the various deductions under section 80.
SUBJECT:Principles and Practice of Auditing
- CO1: Understand the conceptual framework of auditing.
- CO2: Examine the risk assessment and internal control in auditing.
- CO3: Comprehend the relevance of IT in audit and audit sampling for testing.
- CO4: Examine the company audit and the procedure involved in the audit of different entities.
- CO5: Gain knowledge on different aspect of audit reporting and conceptual framework applicable on professional accountants.
SUBJECT:Indian Accounting Standards-1
- CO1: Understand the need and benefits of accounting standards.
- CO2: Prepare the financial statements as Indian Accounting standards.
- CO3: Comprehend the requirements of Indian Accounting Standards for recognition, measurement and disclosures of certain items appear in financial statements
- CO4: Understand the accounting standards for items that do not appear in financial statements
SUBJECT:Indian Accounting Standards-1
- CO1: Understand the need and benefits of accounting standards.
- CO2: Prepare the financial statements as Indian Accounting standards.
- CO3: Comprehend the requirements of Indian Accounting Standards for recognition, measurement and disclosures of certain items appear in financial statements
- CO4: Understand the accounting standards for items that do not appear in financial statements.
SUBJECT:Financial Institutions and Markets
- CO1: Understand the structure of Indian financial system and its constituents.
- CO2: Outline the role of capital and money market in economic development.
- CO3: Comprehend primary and secondary market and its relevance in capital formation.
- CO4: Appraise the role played by banking and development financial institutions in economic development so far.
- CO5: Understand the different types of NBFCs and their contribution.
SUBJECT:Human Resources Development
- CO1: Understand the need of HRD.
- CO2: Comprehend the framework of HRD.
- CO3: Know the models for evaluating the HRD programs.
- CO4: Comprehend the need for employee counselling.
- CO5: Apprehend the HR performance.
SUBJECT:Basics of Business Analytics
- CO1: Understand analytical applications in practice.
- CO2: Validate sources of data, use statistical resources and apply tools and techniques learnt to solve real time problems.
- CO3: Formulate and manipulate business models, using quantitative methods including spreadsheets and graphical methods, in order to find solutions to real time problems.
- CO4: Be aware about the emerging trends in the world of analytics.
SUBJECT:Retail Management
- CO1: Understand the contemporary of retail management, issues, strategies and trends in Retailing.
- CO2: Utilize the theories and strategies of retail planning.
- CO3: Perceive the role and responsibilities of store manager and examine the visual merchandising and its techniques in the present context.
- CO4: Prioritize the factors to be considered while fixing the price in retailing.
- CO5: Comprehend the emerging trends in retail industry.
SUBJECT:GST-Law & Practice
- CO1: Comprehend the concepts of Goods and Services tax.Comprehend the concepts of Goods and Services tax.
- CO2: Understand the fundamentals of GST.
- CO3:Analyse the GST procedures in the business.
- CO4: Know the GST assessment and its computation.
SUBJECT:Digital Marketing
- CO1: Gain knowledge on digital marketing , email marketing and content marketing.
- CO2: Understand Search Engine Optimization tools and techniques
- CO3: Gain skills on creation of Google AdWords & Google AdSense
- CO4: Gain knowledge on Social Media Marketing and Web Analytics.
- CO5: Gain knowledge on YouTube Advertising & Conversions.
VI SEMESTER
SUBJECT:Advanced Financial Management
- CO1: Understand and determine the overall cost of capital.
- CO2: Comprehend the different advanced capital budgeting techniques.
- CO3: Understand the importance of dividend decisions.
- CO4: Evaluate mergers and acquisitions.
- CO5: Enable the ethical and governance issues in financial management.
SUBJECT:Income Tax Law & Practice – II
- CO1: Understand the procedure for computation of income from business and other profession.
- CO2: The provisions for determining the capital gains.
- CO3: Compute the income from other sources.
- CO4: Demonstrate the computation of total income of an Individual.
- CO5: Comprehend the assessment procedure and to know the power of income tax authorities.
SUBJECT:Management Accounting
- CO1:Demonstrate the significance of management accounting in decision making.
- CO2: Analyse and interpret the corporate financial statements by using various techniques.
- CO3:Compare the financial performance of corporates through ratio analysis.
- CO4: Understand the latest provisions in preparing cash flow statement.
- CO5: Comprehend the significance of management audit and examine the corporate reports of Management Review and Governance.
SUBJECT:Indian Accounting Standards-2
- CO1: Understand the preparation of consolidated financial statements as per Ind AS
- CO2: Learn the disclosures in the financial statements.
- CO3: Understand the latest provisions of measurement-based accounting policies.
- CO4: Comprehend the accounting and reporting of financial instruments.
- CO5: Analyse the revenue based accounting standard.
SUBJECT:Investment Management
- CO1: Understand the concept of investments, its features and various instruments.
- CO2: Comprehend the functioning of secondary market in India.
- CO3: Underline the concept of risk and return and their relevance in purchasing and selling of securities.
- CO4: Illustrate the valuation of securities and finding out the values for purchase and sale of securities.
- CO5: Demonstrate the fundamental analysis to analyse the company for purchase and sale of securities and technical analysis for trading in the share market.
SUBJECT:Cultural Diversity at Work Place
- CO1: Understand, interpret question reflect upon and engage with the notion of “diversity”.
- CO2: Recall the cultural diversity at work place in an organization.
- CO3: Support the business case for workforce diversity and inclusion.
- CO4: Identify diversity and work respecting cross cultural environment.
- CO5: Assess contemporary organizational strategies for managing workforce diversity and inclusion.
SUBJECT:Human Resource Analytics
- CO1: Understand the role of Analytics in Human Resource.
- CO2: Identify a list of HR metrics relevant to an organization’s mission or goals.
- CO3: Apply best practices for using HR analytics to support making data-driven decisions.
- CO4: Demonstrate the use of Analytical techniques to analyse and interpret HR data.
SUBJECT:Customer Relationship Management
- CO1: To be aware of the nuances of customer relationship.
- CO2: To analyze the CRM link with the other aspects of marketing.
- CO3: To impart the basic knowledge of the Role of CRM in increasing the sales of the company.
- CO4: To make the students aware of the different CRM models in service industry.
- CO5: To make the students aware and analyze the different issues in CRM.
SUBJECT:Assessment of Persons other than Individuals and Filing of ITRs
- CO1:Understand the calculation of Depreciation and allowance.
- CO2:Comprehend the assessment of partnership Firms and determine the tax liability.
- CO4:Comprehend the assessment of corporate entities and determine the tax liability.
- CO5:Equip with understanding of intensive knowledge on analysis of all forms of ITR Forms along with the Overview ITR Forms and e-filing.
SUBJECT:E-Commerce
- CO1:Comprehend the concepts of E-commerce
- CO2:Understand the e-retailing benefits and key success factors
- CO4:Analyse the benefits of EDI
- CO5: To understand Cyber security
- CO5: Know the Issues in E-commerce.
III Semester BBA NEP
| Course Code | Title of Course | Category of Courses | Teaching hours(L+T+P) | SEE | CIE | Total Marks | Credits |
| Lang | Language I | AECC | 3+1+0 | 60 | 40 | 100 | 3 |
| Lang | Language II | AECC | 3+1+0 | 60 | 40 | 100 | 3 |
| BCom 3.1 | Corporate Accounting | DSC | 3+0+2 | 60 | 40 | 100 | 4 |
BCom 3.2.1
BCom 3.2.2 | Business Mathematics and Statistics
Or
Indian Financial Services | DSC | 3+0+2
4+0+0 | 60 | 40 | 100 | 4 |
| BCom 3.3 | Company Law and Administration | DSC | 4+0+0 | 60 | 40 | 100 | 4 |
| BCom 3.4 | Constistution of India | SEC | 1+0+2 | 30 | 20 | 50 | 2 |
| BCom 3.5 | Sports | SEC-SB | 0+0+2 | - | 25 | 25 | 1 |
| BBA 3.5 | NCC/NSS/others(if any) | SEC-VB | 0+0+2 | - | 25 | 25 | 1 |
| BCom 3.6 | NCC/NSS/Others(If any) | SEC-VB | 0+0+2 | - | 25 | 25 | 1 |
BCom 3.7.1
BCom 3.7.2 | Entrepreneurship Skills
Or
Investments In Stock Market | OEC | 3+0+0 | 60 | 40 | 100 | 3 |
| Total | 390 | 310 | 700 | 25 |
IV Semester BBA NEP
| Course Code | Title of Course | Category of Courses | Teaching hours(L+T+P) | SEE | CIE | Total Marks | Credits |
| Lang | Language I | AECC | 3+1+0 | 60 | 40 | 100 | 3 |
| Lang | Language II | AECC | 3+1+0 | 60 | 40 | 100 | 3 |
| BCom 4.1 | Advanced Corporate Accounting | DSC | 3+0+2 | 60 | 40 | 100 | 4 |
| BCom 4.2 | Cost Accounting | DSC | 3+0+2
4+0+0 | 60 | 40 | 100 | 4 |
| BCom 4.3 | Business Regulations | DSC | 4+0+0 | 60 | 40 | 100 | 4 |
| BCom 4.4 | Artificial Intellegence | SEC | 2+0+0 | 30 | 20 | 50 | 2 |
| BCom 4.5 | Sports | SEC-SB | 0+0+2 | - | 25 | 25 | 1 |
| BBA 4.6 | NCC/NSS/others(if any) | SEC-VB | 0+0+2 | - | 25 | 25 | 1 |
BCom 4.7.1
BCom 4.7.2 | Corporate Governance
Or
Investments in Commodity Markets | OEC | 3+0+0 | 60 | 40 | 100 | 3 |
| Total | 390 | 310 | 700 | 25 |
V Semester BBA NEP
| Course Code | Title of Course | Category of Courses | Teaching hours(L+T+P) | SEE | CIE | Total Marks | Credits |
| COM 5.1 | Financial Management | DSC-13 | 3+0+2 | 60 | 40 | 100 | 4 |
| COM 5.2 | Income Tax Law and Practice - I | DSC-14 | 3+0+2 | 60 | 40 | 100 | 4 |
| COM 5.3 | Principles and Practice of Auditing | DSC-15 | 4+0+0 | 60 | 40 | 100 | 4 |
| COM 5.4 | Elective I | DSE-1 | 3+0+2/td> | 60 | 40 | 100 | 3 |
| COM 5.5 | Elective 2 | DSE-2 | 3+0+2 | 60 | 40 | 100 | 3 |
| COM 5.6 | a) GST Law and Practice
b) Digital Marketing | Voational-1(Any one to be chosen) | 3+0+2 | 60 | 40 | 100 | 3 |
| BCom 5.7 | Cyber Security/Employability Skills | SEC-SB | 2+0+2 | 25 | 25 | 50 | 3 |
| Total | 385 | 265 | 650 | 24 |
Elective Groups and Courses - V Semester
| Course Code | Subject |
| | Accounting | Finance | Marketing | Human Resource | Information Systems |
| A1 | Indian Accounting Standards 1 | | | | |
| F1 | | Financial Institutions and Markets | | | |
| M1 | | | Retail Management | | |
| H1 | | | | Human Resources Development | |
| I1 | | | | | Basics of Business Analytics |
VI Semester BBA NEP
| Course Code | Title of Course | Category of Courses | Teaching hours(L+T+P) | SEE | CIE | Total Marks | Credits |
| COM 6.1 | Advanced Financial Management | DSC-16 | 3+0+2 | 60 | 40 | 100 | 4 |
| COM 6.2 | Income Tax Law and Practice-II | DSC-17 | 3+0+2 | 60 | 40 | 100 | 4 |
| COM 6.3 | Management Accounting | DSC-18 | 3+0+2 | 60 | 40 | 100 | 4 |
| COM 6.4 | Elective 1 | DSE-3 | 3+0+2 | 60 | 40 | 100 | 3 |
| COM 6.5 | Elective 2 | DSE-4 | 3+0+2 | 60 | 40 | 100 | 3 |
| COM 6.6 | a)Assesment pf persons other than Individuals & filing of ITRs
b)E-Commerce | Vocational 2(Anyone to be chosen) | 3+0+2 | 60 | 40 | 100 | 3 |
| COM 6.7 | Internship | I-1 | 3 hrs.per batch of 50 students(40 marks) | - | 100 | 100 | 3 |
| Total | 360 | 340 | 700 | 24 |
Elective Groups and Courses - VI Semester
| Course Code | Subject |
| | Accounting | Finance | Marketing | Human Resource | Information Systems |
| A2 | Indian Accounting Standards 2 | | | | |
| F2 | | Institutional Management | | | |
| M2 | | | Customer Relationship Management | | |
| H2 | | | | Cultural Diversity at Workplace Resources Development | |
| I1 | | | | | HR Analytics |
I Semester BCom(SEP)
| Sem | Subjects | Paper | Teaching Hours(L+T+P) | Duration of Exam | Marks | Credits |
| | | | | | IA | Uni.Exam | Total | |
| Part 1 - Languages | Language I - Indian and Foreign Language | L - 1.1 | (3+1+0)
4 | 3 | 20 | 80 | 100 | 3 |
| Language I - English | EL - 1.2 | (3+1+0)
4 | 3 | 20 | 80 | 100 | 3 |
| Part 2 - Core papers | Financial Accounting | Com - 1.1 | 4 | 3 | 20 | 80 | 100 | 4 |
| Corporate Law | Com - 1.2 | 4 | 3 | 20 | 80 | 100 | 4 |
| Modern Marketing | Com - 1.3 | 4 | 3 | 20 | 80 | 100 | 4 |
| Business Quantitative Analysis | Com - 1.4 | 4 | 3 | 20 | 80 | 100 | 4 |
| Part 3 - Compulsory | Environmental Studies(EVS) | EVS - 1 | 3 | 1.5 | 10 | 40 | 50 | 2 |
| | Total Credits | 650 | 24 |
II Semester BBA(SEP)
| Sem | Subjects | Paper | Teaching Hours(L+T+P) | Duration of Exam | Marks | Credits |
| | | | | | IA | Uni.Exam | Total | |
| Part 1 - Languages | Language I - Indian and Foreign Language | L - 2.1 | (3+1+0)
4 | 3 | 20 | 80 | 100 | 3 |
| Language II - English | EL - 2.2 | (3+1+0)
4 | 3 | 20 | 80 | 100 | 3 |
| Part 2 - Core papers | Advanced Financial of Accounting | Com - 2.1 | 4 | 3 | 20 | 80 | 100 | 4 |
| Modern Banking | Com - 2.2 | 4 | 3 | 20 | 80 | 100 | 4 |
| Human Resource Management | Com - 2.3 | 4 | 3 | 20 | 80 | 100 | 4 |
| Business Data Analysis | Com - 2.4 | 4 | 3 | 20 | 80 | 100 | 4 |
| Part 3 - Compulsory | Computer Accounting with Tally Prime(CATP) | Job Skill 2
CAPT | 3 | 1.5 | 10 | 40 | 50 | 2 |
| | Total Credits | 650 | 24 |
ACCA
| SR.No | Semester | Paper Code | Paper Title |
| 1 | I & II | F5 | Performance Management |
| 2 | III | L - 2.1 |
| 3 | IV | F7 | Financial Reporting |
| 4 | V | F8 | Audit & Assurance |
| 5 | VI | F9 | Financial Management |
US-CMA
| SR.No | Semester | Paper Code | Paper Title |
| 1 | I | F5 | External Financial Reporting Decisions & Planning, Budgeting, and Forecasting |
| 2 | II | Part 1 | Internal Controls & Technology and Analytics |
| 3 | III | Part 1 | Financial Reporting |
| 4 | IV | Part 2 | Financial Statement Analysis & Corporate Finance |
| 5 | V | Part 2 | Decision Analysis & Risk Management |
| 6 | VI | Part 2 | Investment Decisions & Professional Ethics |
BFSI/Digital Marketing Programmes
Semester I
- Name of the Course: Diploma In Aviation
- Course Code: CAA - DIA1
- Total Hours: 30Hrs
- Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar,Activities,Practicals etc.,
MODULE -1: Grooming & Personality Development 15 hrs
Introduction- Meaning , Grooming- Importance of Grooming-personal Hygiene,Dental Care,Skin Care, Hair Care, Nail Care _ Grooming standards- Airline Requirements- Grooming Checks- Personality development-meaning- Importance Extroversion Agreeableness,Openness- Stress Tolerance- Aspects of personalityPersonality types- Levels of mind- Body language- Etiquette
MODULE -2 : Communication Skills & Aviation Skills 15 hrs
Introduction- Meaning - Definitions- Types of communication- Contextual communication-Basic communication skills-Speaking,Writing,listening ,ReadingRole of communication- Importance- Interpersonal Communication- Basics of Aviation- Required skills- Importance - Teamwork skills- Leadership quality-Time Management-Global skills, Flexibility- Adaptability- Positive attitude- Emotional Intelligence.
- Practicals: Skin Care and Makeup Presentation and Group Discussion
Semester II
- Name of the Course: Diploma In Aviation
- Course Code: CAA - DIA2
- Total Hours: 40Hrs
- Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar,Activities,Practicals etc.,
Module-1: Basics of Airport and Aircraft (10 hrs)
Introduction- History of Aviation- Basics of Aviation- Aviation phonetics-Aviation Abbreviations-Aircraft types- Narrow body and Wide body Aircraf - Indian Aviation - Airport Infrastructure - Fundamentals of Aircraft and Aircraft basics
Module-2 : Basics of Passenger Handling Service (10 hrs)
Aviation Regulatory Authorities-ICAO,IATA,DGCA,BCAS,-Types of Airlines - Two letter codes of Airlines-Types of Airports and Three letter codes- International Date line- GMT Calculations-Airline Geography-Oceans and Continents-IATA Traffic Conference Areas.
Module-3 : Landside Operations (20 hrs)
Customer Service & Grooming-International Alphabetical Codes-Airport Handling & Passenger Handling-Airport Baggage Handling- Types of Baggage- Baggage Handling Procedures- Reconciliation og Baggage-Excess Baggage-Unaccompanied Baggage Process- Ticketing - Special Handling Passenger Procedures-International Travel Documents- Check-in Services - Departure Procedures (Domestic & International - Delay - AOG Handling-Delay Codes - Special Service Request-No Show Passenger- Gate No Show Passenger.
- Activities: Chart Preparation & Model making
Semester III
- Name of the Course: Diploma In Aviation
- Course Code: CAA - DIA3
- Total Hours: 40Hrs
- Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar,Activities,Practicals etc.,
Module-1: Ramp Operations (20 hrs)
Introduction to RAMP Operations- Apron- Meaning & Definition- RAMP SafetyEncouraging the Reporting of Safety Information-RAMP Safety Rules- Aircraft Ground handling-Positioning Ground Service Equipment- Approaching an Arriving Aircraft- Circle of Safety-Positioning Safety Cones- BMA & BBA - Functions - FOD - Preventing Foreign Object Damage-Fire Prevention-Caring of Passenger- Air Traffic Control(ATC) - Airport Operation Control Centre (AOCC)
Module-2 : Occupational Safety and Health (20 hrs)
Introduction- Hearing Conservation- Ear plugs- RAMP Jacket- Hygiene- Protective Clothing and equipment- PPE Kit- First Aid Kit- Stock Check- Manual HandlingLifting- Positioning of Chocks and Spider Jacks- Marshaling of GSE -Aligning ladders-Passenger Coach - Maximum Capacity - Speed limit of Vehicles- Restricted and Non Restricted areas- Briefing and De-briefing - Cabin Services- Risk And Hazard-Chemical hazard- Biological Hazard-Ergonomic Risk Factors
- Seminar & Assignment: Airport Baggage Handling System
Semester IV
- Name of the Course: Diploma In Aviation
- Course Code: CAA - DIA4
- Total Hours: 40Hrs
- Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar,Activities,Practicals etc.,
Module-1: Loading and Unloading of Aircraft Cargo(20 hrs)
Introduction to RAMP Operations- Apron - Meaning & Definition- RAMP Safety encouraging the Reporting of Safety Information-RAMP Safety Rules- Aircraft Ground handling-Positioning Ground Service Equipment- Approaching an Arriving Aircraft- Circle of Safety-Positioning Safety Cones- BMA & BBA - Functions - FOD - Preventing Foreign Object Damage-Fire Prevention-Caring of Passenger- Air Traffic Control(ATC) - Airport Operation Control Centre (AOCC)
Module-2 : Refuling (10 hrs)
Aviation Fuel- Jet A1- AVGAS - Bi kerosene - Fuel Supply System- Fuel HydrantsMarshaling of Fuel Vehicle- Fuel Sheet- Emergency Fuel Shut off- Equipment Restrained Area- Fuel Contamination of Skin - General Guidelines for refuelingAdditional Fuel- Fuel Dumping- Fuel Hedging by Airlines
Module-3 : Ground Service Equipment (10 hrs)
Introduction- RAMP Services - Pre -operations Safety check- Unserviceable Equipment- Towing High Sided Rolling Stock- Ground Equipment with Rubber Buffers- Marshaling Hand Signals- Air bridges- Aircraft passenger doors- Water Tanks-Pallet Loaders- Push back Vehicles- High-Lift and Catering Vehicles
- Activities: Role play in Pax handling And Marshaling
Semester V
- Name of the Course: Diploma In Aviation
- Course Code: CAA - DIA5
- Total Hours: 40Hrs
- Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar,Activities,Practicals etc.,
Module-1: Ground Power Equipment(5 hrs)
Introduction- Ground Power Unit- Solid State Unit-Air Start unit- Hydraulic MulesDeicing Vehicles- Aircraft Rescue & Fire fighting
Module-2 : Dangerous Goods Regulation(DGR) (15 hrs)
General Requirements- Training Requirements- Damaged dangerous goods Packages- Restricted articles- Weapons- Dangerous Articles- Dangerous SubstancesClasses of DGR- Explosives- Gases- Flammable Liquids- Flammable SolidsOxidizing Substances- Toxic and infectious Substances- Radio active materialCorrosives- Miscellaneous Dangerous Goods
Module-3 : Empty Aircraft and Fleet Orientation(10 hrs)
RAMP Operations with Empty Aircraft - Hanger- Maximum take off weightLanding Weight- Zero Fuel weight- Moving Empty Aircraft- Anti collision BeaconNavigation lights- Load & Trim- L&T Sheets- Manual & Computerized L&T Center of Gravity- Center of Pressure
Module-4 : Severe Weather(10 hrs)
Introduction- Weather Warning- Metar- Direction of landing and takeoff- Crosswind landing and takeoff- Types of severe Weather- Strong winds, Thunderstorms,Sand Storms, Fog - Low visibility- follow me vehicles-Crossing of taxiways- Flight Diversion - Flight Delay- IROP.
- Project: Mini Project on Dangerous Good Regulation Students has to submit A mini Project on DGR (50 Pages)
Semester VI
- Name of the Course: Diploma In Aviation
- Course Code: CAA - DIA6
- Total Hours: 40Hrs
- Pedagogy: Classrooms lecture, tutorials, Group discussion, Seminar,Activities,Practicals etc.,
Module-1: Aircraft Gate Arrival and Pushback Procedure(20 hrs)
Movement and non movement areas- Signs of Imminent Gate Arrival - Jet way Amber beacon- Foreign object Debris check- Equipment Restrained Area - TCLTaxiways - Markings in Taxiways- Visual Docking Guidance System - Wing Walking- Push back Vehicles- Tow bar- Narrow body and Wide body AircraftGeneral Guidelines for Push back- ATC Clearance - Isolated Parking Bay - Runways-Types- Runway Markings
Module-2 : Procedure for Safe Ground Handling Practices (20 hrs)
General Requirements- Training Requirements- Damaged dangerous goods Packages- Restricted articles- Weapons- Dangerous Articles- Dangerous SubstancesClasses of DGR- Explosives- Gases- Flammable Liquids- Flammable SolidsOxidizing Substances- Toxic and infectious Substances- Radio active materialCorrosives- Miscellaneous Dangerous Goods
Module-3 : Empty Aircraft and Fleet Orientation(10 hrs)
RAMP Operations with Empty Aircraft - Hanger- Maximum take off weightLanding Weight- Zero Fuel weight- Moving Empty Aircraft- Anti collision BeaconNavigation lights- Load & Trim- L&T Sheets- Manual & Computerized L&T Center of Gravity- Center of Pressure
Module-4 : Severe Weather(10 hrs)
Introduction- Weather Warning- Metar- Direction of landing and takeoff- Crosswind landing and takeoff- Types of severe Weather- Strong winds, Thunderstorms,Sand Storms, Fog - Low visibility- follow me vehicles-Crossing of taxiways- Flight Diversion - Flight Delay- IROP.
- Study Report: Visit to any Airport and Prepare a report on Airport visit
Career Opportunitues After B.Com
- Chartered Accountant (CA): One of the most sought-after professions for B.Com graduates. CAs are specialists in auditing, tax management, and financial management.
- Company Secretary (CS):A professional role where you ensure regulatory and statutory compliance within an organization.
- Human Resources Executive:Managing recruitment, training, employee relations, and performance management in an organization.
- Cost Management Accountant (CMA): Focuses on cost control and management, assisting companies in financial decision-making.
- Banking & Finance: Jobs in banks, financial institutions, and investment companies for roles like relationship manager, loan officer, or investment banker.
- Financial Analyst:Assisting businesses with financial planning, analysis, and projections.
- Accountant or Auditor:Maintaining financial records, auditing financial documents, and ensuring compliance with legal regulations.
- Tax Consultant:Offering tax planning and advisory services to individuals and companies.
- Stock Broker:Offering investment advice and executing stock market trades for clients.
- Government Jobs:Opportunities in public sector banks, railways, and civil services through exams like UPSC, SSC, and IBPS.
- MBA (Finance or Accounting):Pursuing an MBA in a specialized field like Finance, Accounting, or International Business can lead to managerial roles in corporate finance, investment banking, or consulting.
Common Opportunities for Both B.Com and BBA Graduates:
- Government Jobs:Opportunities in public sector organizations, including banking, civil services, and public enterprises.
- Higher Studies:Graduates can pursue higher education such as MBA, M.Com, CFA, or specialized professional certifications in finance or management.
- Human Resources Executive:Managing recruitment, training, employee relations, and performance management in an organization.
- Cost Management Accountant (CMA): Focuses on cost control and management, assisting companies in financial decision-making.
- Digital Marketing:With the rise of e-commerce and digital platforms, careers in SEO, content marketing, and social media management are booming.
- Financial Analyst:Assisting businesses with financial planning, analysis, and projections.
- Accountant or Auditor:Maintaining financial records, auditing financial documents, and ensuring compliance with legal regulations.
- Tax Consultant:Offering tax planning and advisory services to individuals and companies.
- Data Analyst:With basic data skills and knowledge of finance or business, graduates can move into data analysis roles.
- Insurance and Risk Management:Working as insurance advisors, underwriters, or risk managers in the insurance industry.
Both B.Com and BBA graduates have a wide variety of career paths depending on their interests and further qualifications. Pursuing additional certifications or postgraduate degrees can enhance career prospects in specialized fields.
Value Added Courses Offered And Include The Following List
- Tally ERP 9
- Soft skill
- SAP
- E Commerce
- MIS
Value Added Programmes Offered (2024-2025 - Even Semester)
| Course Code | Semester | Programme Offered By | Number of Hours |
| 24NT006 | II | Financial Modelling for Business (NICT certified by Microsoft) | 30 |
| 24NT007 | IV | Tally with GST (NICT certified by Microsoft) | 30 |
| 24NT008 | VI | Power BI (NICT certified by Microsoft) | 30 |
| 24AVA011 | II,IV and VI | Aviation by Cirrus aviation/ ACCA/CMA by CFO next | 70 |
Department of Commerce
Name: Ms.Pallavi S
Designation: Assistant Professor
Qualifications: M.Com,K SET
Teaching Experience: 5 Years
Name: Mr.Shashi Kumar A
Designation: Assistant Professor
Qualifications: M.Com
Teaching Experience: 6 Years
Name: Mr.Sathyanarayanappa C
Designation: Assistant Professor
Qualifications: M.Com
Teaching Experience: 28 Years
Name: Mr.Jayanth Kumar
Designation: Assistant Professor
Qualifications: M.Com
Teaching Experience: 3 Months
