B.Com (CBCS) Syllabus

FIRST SEMESTER

SECOND SEMESTER
Kannada/MIL-1 Kannada/MIL-2
English-1 English-2
Business Management Cost Accounting
Financial Accounting Financial Accounting II
Management of Banking and Insurance Services Principles of Marketing
Environmental Studies / Constitution of India Environmental Studies / Constitution of India
 
THIRD SEMESTER FOURTH SEMESTER
Kannada/MIL-3 Kannada/MIL-4
English -3 English -4
Corporate Accounting I Corporate Accounting II
Income Tax – I Income Tax – II
Disaster Management Quantitative Techniques
SEC-ANY ONE FROM GROUP-A SEC-ANY ONE FROM GROUP-A
 
FIFTH SEMESTER SIXTH SEMESTER
Entrepreneurship Development Principles and Practice of Auditing
IFRS (IND-AS) Business laws
SEC(Any One From – Group-A) SEC(Any One From Group-A)
Elective-I (Any One From Group-B) Elective-I (Any one from Group-C)
Elective-II  (Any One From Group-B) Elective-II  (Any one from Group-C)
Elective-III (Any One From Group-B) Elective-III (Any one from Group -C)
 
ELECTIVE GROUPS
GROUP A
1. Computerized Accounting System 
2. E-Filling of Returns
3. Principles and Practice of General Insurance 
4. Logistics and Supply Chain Management
5. Corporate Tax Planning
6. Company Law and Secretarial Audit
7. Quantitative Decision Tools
8. Business Research Methodology
 
GROUP B
1. Consumer Affairs
2. International Business
3. Indirect Taxes-I
4. Financial Management-I
5. Advanced Cost and Management Accounting-I
6. Retail Management
 
GROUP C
1. Investment Analysis and Portfolio Management 
2. Financial Derivatives
3. Indirect Taxes-II
4. Financial Management-II
5. Advanced Cost and Management Accounting-II
6. Organizational Behaviour
 

Instructions:

  • In Skill enhancement courses, students shall select 4 different subjects from Group A. In each semester one subject shall be selected at a time;
  • Students shall Elect 3 different subjects from Group B in 5th semester;
  • Students shall select 3 different subjects from group C in 6th semester;
  • MIL – Modern Indian Languages; DSC-Discipline Specific course; DSE-Discipline
  • Specific Elective; SEC-Skill Enhancement Course;
  • Students who opt for Indirect Tax–I, Financial Management-I, and Advanced Cost and Management Accounting-I in fifth semester shall opt for Indirect Tax –II;
  • Financial Management-II, and Advanced Cost and Management Accounting-II in the 6th semester.