1. INTRODUCTION
The Bachelor of Commerce (Hons.) programme offered by Govt. SPMR College of Commerce as a constituent college of Cluster University of Jammu is a three years (six semesters) full time programme designed to enable and empower students to acquire management skills and proficiency in areas relating to commerce and industry. This programme helps to prepare graduates for a wide range of careers in the business world. It aims at instilling conceptual understanding to equip students to deal with business realities of today and prepares them to face the challenges of tomorrow.
2. STRUCTURE AND SYLLABUS OF THE PROGRAMME OF ALL THE SEMESTERS
The curriculum and syllabi of B.Com (Hons.) confirm to Choice Based Credit System. Under the CBCS, the College offers its students the choice to select from various subject options, within the scope of the B.Com (Hons.) syllabus.
Table 4.1 Number of courses with credit weightage for B.Com. (Hons)
|
Semester |
No. of Courses |
No. of Credits |
|
1st Semester |
4 |
22 |
|
2nd Semester |
5 |
26 |
|
3rd and 4th Semesters |
5 each |
28 each = 56 |
|
5th and 6th Semesters |
4 each |
24 each = 48 |
|
Total |
5 x 3 + 4 x 3 = 27 |
152 |
Table 4.2 Semester-wise Distribution of Courses
a) Semester 1st
|
Course |
Code |
Title of the Course |
Credits (Theory + Tutorial) (5+1) = 6 |
|
Core Course |
3COMTC0101 |
Financial Accounting |
6 (5+1) |
|
3COMTC0102 |
Business Law |
6 (5+1) |
|
|
|
|
Ability Enhancement Compulsory Course |
4 |
|
AECC |
|
1. English/ MIL Communication |
|
|
|
2. Environmental Science (EVS) |
|
|
|
GE |
|
Generic Elective (Any one of the following) |
6 |
|
|
|
Generic Elective-1 |
|
|
|
|
Generic Elective-II |
|
|
Total Credits |
22 |
||
b) Semester 2nd
|
Course |
Code |
Title of the Course |
Credits (Theory + Tutorial) (5+1) = 6 |
|
Core Course |
3COMTC0201 |
Corporate Accounting |
6 (5+1) |
|
3COMTC0202 |
Corporate Laws |
6 (5+1) |
|
|
SEC |
|
Skill Enhancement Course (Any one of the following) |
4 |
|
3COMSE0201 |
Skill Enhancement-1 (Seminar Presentation) |
|
|
|
3COMSE0202 |
Skill Enhancement-II (Business Communication) |
|
|
|
AECC |
|
Ability Enhancement Compulsory Course |
4 |
|
|
1. English / MIL Communication |
|
|
|
|
2. Environmental Science (EVS) |
|
|
|
GE |
|
Generic Elective Course (Any one of the following) |
6 |
|
|
|
Generic Elective-1 |
|
|
|
|
Generic Elective-II |
|
|
Total Credits |
26 |
||
|
Course |
Code |
Title of the Course |
Credits (Theory + Tutorial) (5+1 = 6) |
|
Core Course |
3COMTC0301 |
Human Resource Management |
6 (5+1) |
|
3COMTC0302 |
Income Tax Law and Practice |
6 (5+1) |
|
|
3COMTC0303 |
Management Principles and Applications |
6 (5+1) |
|
|
SEC |
|
Skill Enhancement Course (Any one of the following) |
4 |
|
|
3COMSE0301 |
Skill Enhancement -1 (Report Writing) |
|
|
|
3COMSE0302 |
Skill Enhancement –II (E-Commerce) |
|
|
GE |
|
Generic Elective (Any one of the following) |
6 |
|
|
|
Generic Elective-1 |
|
|
|
|
Generic Elective-II |
|
|
Total Credits |
28 |
||
d) Semester 4th
|
Course |
Code |
Title of the Course |
Credits (Theory + Tutorial) (5+1 = 6) |
|
Core Course |
3COMTC0401 |
Cost Accounting |
6 (5+1) |
|
3COMTC0402 |
Business Mathematics |
6 (5+1) |
|
|
3COMTC0403 |
Computer Applications in Business |
6 (5+1) |
|
|
SEC |
|
Skill Enhancement Course (Any one of the following) |
4 |
|
|
3COMSE0401 |
Case Study |
|
|
|
3COMSE0402 |
Entrepreneurship |
|
|
GE |
|
Generic Elective (Any one of the following) |
6 |
|
|
|
Generic Elective-1 |
|
|
|
|
Generic Elective-II |
|
|
Total Credits |
28 |
||
|
Course |
Code |
Title of the Course |
Credits (Theory + Tutorial) (5+1 = 6) |
|
Core Course |
3COMTC0501 |
Principles of Marketing |
6 (5+1) |
|
3COMTC0502 |
Fundamentals of Financial Management |
6 (5+1) |
|
|
DSE |
|
Any one of the following |
6 (5+1) |
|
Group 1 |
3COMDE0501 |
Management Accounting |
|
|
3COMDE0502 |
Advertising |
|
|
|
|
|
Any one of the following |
6 (5+1) |
|
Group 2 |
3COMDE0503 |
Business Statistics |
|
|
3COMDE0504 |
Financial Markets and Financial Services |
|
|
|
Total Credits |
24 |
||
f) Semester 6th
|
Course |
Code |
Title of the Course |
Credits (Theory + Tutorial) (5+1 = 6) |
|
Core Course |
3COMTC0601 |
Auditing and Corporate Governance |
6 (5+1) |
|
3COMTC0602 |
Indirect Tax Law |
6 (5+1) |
|
|
DSE |
|
Any one of the following |
6 (5+1) |
|
Group 1 |
3COMDE0601 |
Fundamentals of Investment |
|
|
3COMDE0602 |
Banking and Insurance |
|
|
|
|
|
Any one of the following |
6 (5+1) |
|
Group 2 |
3COMDE0603 |
International Business |
|
|
3COMDE0604 |
Business Research Methods and Project Work |
|
|
|
Total Credits |
24 |
||
Total Credits = 152