COU1

BCom Commerce Programme

Learning Outcomes Based Curriculum Framework with CBCS
SCHEME OF EXAMINATIONS
(For Students admitted from the Academic Year 2021 – 2022 and onwards)

Max. Marks
Exam Credit
Code No. Subject
Duration CA CE Total Points
(Hrs)
First Semester
Part – I
18LAU01 Tamil /Hindi/French – I 3 50 50 100 3
Part – II
Communicative English – I
18EU01 3 50 50 100 3
Interpersonal Communication
Part – III
18COU01 Financial Accounting – I 3 50 50 100 5
18COU02 Principles of Management 3 50 50 100 4
Interdisciplinary Course
18COU03 3 50 50 100 5
Mathematics (Allied – MA)
Practice Workshop – I* - - - - -
* Examination at the end of second semester
Second Semester
Part – I
18LAU02 Tamil / Hindi / French – II 3 50 50 100 3
Part – II
Communicative English – II
18EU02 3 50 50 100 3
Academic Communication
Part – III
18COU04 Financial Accounting – II 3 50 50 100 5
18COU05 Banking and Insurance - 100 - 100 3
18COU06 Practice Workshop – I 3 50 50 100 2
Interdisciplinary Course
18COU07 3 50 50 100 5
Statistics (Allied – ST)
Part – IV
Ability Enhancement Compulsory
20AECU01 Course – I - 100 - 100 2
Value Education
 COU2

Max. Marks
Exam Credit
Code No. Subject
Duration CA CE Total Points
(Hrs)
ThirdSemester
Part- III
18COU08 Cost Accounting 3 50 50 100 5
18COU09 Income Tax 3 50 50 100 5
Computer Practical I -
18COU10 3 50 50 100 3
Business Data Processing
18COU11 Company Law - 100 - 100 3
Interdisciplinary Course
18COU12 3 50 50 100 5
Business Economics [Allied - ECO]
Practice Workshop – II ** - - - - -
Part-IV
Ability Enhancement Compulsory
20AECU02 - 100 - 100 2
Course – II Environmental Studies
** Examination at the end of fourth semester
Fourth Semester

18COU13 Corporate Accounting – I 3 50 50 100 5

18COU14 Business Law 3 50 50 100 3
18COU15 Marketing 3 50 50 100 3
18COU16 Indirect Taxation - 100 - 100 3
18COU17 Practice Workshop –II 3 50 50 100 2
Interdisciplinary Course
18COU18 Fundamentals of e - commerce and 3 50 50 100 5
m - commerce (Allied - COM)
Part – IV
Skill Enhancement Course – I
20SECU01 - 100 - 100 2
Information Security
*** The Students have to undergo Internship for a period of 20 days during IV Semester Vacation
 COU3

Exam Max. Marks

CODE NO. SUBJECT Duration CA CE Total
Credit
(Hrs) points
Fifth Semester
Part- III
18COU19 Corporate Accounting – II 3 50 50 100 5
18COU20 Business Communication - 100 - 100 3
Discipline Specific Elective – I
18COU21A Financial Management (or) 3 50 50 100 4
18COU21B Working Capital Management

20COU22 International Trade 3 50 50 100 3

Computer Practical II - Computerized
18COU23 Accounting (Tally) 3 50 50 100 3
Internship ***
21COU24 - 50 50 100 2
Practice Workshop III **** - - - - -
Part – IV
18GECEDC Generic Elective Course – EDC - 100 - 100 2
Skill Enhancement Course – II
20SECU02
Online Test -[General Awareness] 1½ - 100 100 2
****Examination at the end of sixth semester
Sixth Semester
Part – III
18COU25 Management Accounting 3 50 50 100 5

Discipline Specific Elective – II

18COU26A Logistics Management (or) 3 50 50 100 4
18COU26B Supply Chain Management

18COU27 Auditing 3 50 50 100 3

18COU28 Primary and Secondary Market 3 50 50 100 3
18COU29 Entrepreneurial Development 3 50 50 100 3
18COU30 Practice Workshop –III 3 50 50 100 2
21COU31 Project Work - 50 50 100 3
Total Credits136
 COU4

PART V No of Papers Semester No. Credit

Non CGPA Credit Course (NCCC) – (a):
NCC/NSS/Sports/Dept. Activity – Community - I to VI 2
Immersion Programme
Non CGPA Credit Course (NCCC) – (b):
Career Oriented Programme (Add-on Course) /
Women’s Studies / Extra Course / Certificate or
Diploma course in Yoga for Youth Empowerment
- I to VI 2
/ Paatti Thatha Manavar Kuzhu activities /
Entrepreneurship and Innovation / Gender
Sensitisation / Rural & Community Development
/ Waste Management & Social Entrepreneurship
Non CGPA Credit Course (NCCC) -(c):
1 I to VI 4
Online course: MOOC*

Typewriting/Office Management I to VI 3

Total Credits 147

* Massive Open Online Course (MOOC) should be completed anytime during the
programme. The respective Board shall identify and prescribe a list of relevant
MOOCs, which are available on SWAYAM / e-PGPathshala / any other MOOC portal.
The course must be of minimum 4 weeks duration.
* Skill Enhancement Programme for a period of 120 hours, out of class hours from first
to fifth semester is mandatory to qualify for the award of a degree.
* Students have to pass Type-Writing to the level of Junior grade examination of the
Government of Tamil Nadu or Type-Writing Examination conducted by the college to
qualify for the award of the B.Com degree. The Students who are physically
challenged or with nervous disorder or any other kind of physical problems should
produce relevant medical certificate to the Department of Commerce. If they are
permitted by the department they are allowed to write Office Management paper as an
alternate for type writing.
* Students can opt any one Generic Elective Course – EDC of Cluster –I offered by the
college at UG level, other than the course offered by their own department.
* Apart from Part-V, students are also permitted to appear for any extra courses which
are not offered by their own departments, 2 credits will be allotted for each extra
course. On passing an extra course, the student will earn 2 extra credits.
* Passing minimum for CE is 20 marks (40% of 50 marks).
 COU5

Allied / Generic Elective Course (EDC) offered by the Department

Aided- UG
Code No. Semester Subject Programme
18ECU03 I Accountancy-I* BA Economics
18MAU03 I Accountancy-I* BSc Mathematics
18STU10 III Accounting and Insurance BSc Statistics
18ECU06 II Accountancy-II** BA Economics
18MAU06 II Accountancy-II** BSc Mathematics
* Common to Economics and Mathematics
** Common to Economics and Mathematics
Unaided -UG
Code No. Semester Subject Programme
18ECU03 I Accountancy –I* BA Economics
18ECU06 II Accountancy –II* BA Economics
18MCU04 I Accountancy – I* BSc Mathematics with CA
18MCU08 II Accountancy – II** BSc Mathematics with CA
18MAU03 I Accountancy – I* BSc Mathematics
18MAU06 II Accountancy – II** BSc Mathematics
19CMU22 IV BSc Computer Science (A and B)
19CAU15 III BCA
19ITU24 IV Accounting and Insurance B.Sc (Information Technology)
19CTU15 III B.Sc (Computer Technology)

19CAU22 IV Principles of Marketing BCA

18CDU13 III Financial and Cost B.Sc Costume Design and
Accounting Fashion
18CDU23 IV Export Marketing B.Sc Costume Design and
Fashion
18HMU13 III Accountancy*** B.Sc Catering Science and Hotel
Management
18HMU19 IV Marketing Management B.Sc Catering Science and Hotel
Management
18HMB21 IV Accountancy*** B.Voc Hospitality Management
* Common to Mathematics, Economics (Aided & UA) and Mathematics with CA
** Common to Mathematics, Economics (Aided & UA) and Mathematics with CA
*** Common to Catering Science & Hotel Management and B.Voc Hospitality Management

Generic Elective Course EDC- UG

18GECCOU Basic Accounting (Aided–Cluster I)

18GECCOUA Business Environment (Unaided A Section–Cluster V and
Unaided B Section – Cluster VIII)
ADD-ON-COURSE Banking and Insurance
Certificate Course Tax Planning and Return Filing of Income Tax and GST