University of Madras

Chepauk, Chennai 600 005

[Est. 1857, State University, NAAC ‘A’ Grade, CGPA 3.32, NIRF 2019 Rank: 20]
Website: www.unom.ac.in, Tel. 044-2539 9561

Undergraduate Programme in Commerce

Curriculum and Syllabus for

B.COM HONOURS
(With effect from the Academic Year 2020-21)

February 2020

Note: The Board of Studies Commerce and Allied Degree Courses is designed learning
Outcome Based Curriculum Framework prescribed by UGC for Under Graduate
B.Com. Honours Programme.
 Content

1. Preamble

2. Programme Learning Outcome

3. Course Structure

4. Course Learning Outcomes and Syllabus

(i) Core Courses

(ii) Allied Courses

(iii) Elective Courses

5. Examination and Evaluation (Existing System) or Changes can be suggested for

(i) and (II) only

(i) Assessment Methods

(ii) Question paper pattern

(iii) Grading System

 Curriculum and Syllabus for
B.COM & ALLIED SUBJECTS
(With effect from the Academic Year 2020-21)

I. Preamble

Commerce is a subject used in different ways in different contexts. For a Business

World, Commerce is the information about the Economy . For the manager of a
manufacturing unit, Business unit Commerce may be the information about the
planning, processing and finally Decision making control. For a entire Business
World, Marketing investigating is the effects of a new product. Accounts is the
evidence of Business efforts. For a college student, Commerce shows the grades or
marks scored in a course. Thus, in all these subjects, Commerce refers to quantitative
and qualitative data in the areas under study. Commerce is a subject is an important
subject which is an branch of knowledge and is devoted to various techniques used in
day to day life, like preparation of accounts analysis and interpretation of profit and
losses. It is a science of learning from day to day economical routine happening in
every part of the world. The subject provides tools for making decisions when
conditions of uncertainty prevail. Hence Commerce is a tools and techniques are used
in almost all fields which are indispensable for people working in fields like Industry,
business, management, economics, finance, insurance, education, Direct and Indirect
taxation, communication, Banking ,Law ,Logistics and supply chain, Entrepreneurial
Development etc. For the last two decades, large amount of data has been handled
with the help of computers and more sophisticated statistical techniques can be used
in an effective manner to draw valid Business decisions making. Knowledge of
different aspects of Commerce has become crucial in the present scenario. There is a
continuous demand for commerce people in fields of Business education, industry,
software, Market research, Banking and stock Market. The syllabi of three-year
B.Com& Allied degree course in Commerce are framed in such a way that the
students at the end of the course, can be thorough in commercial techniques for
pursuing higher studies and simultaneously can apply various subjects judiciously to
a variety of subject sets to arrive at some valid solutions.

3. Course Structure

Some of the subjects are brought with updated changes in Law, Computer,
Taxation, Banking ,Entrepreneurial Development etc.
COURSE STRUCTURES:
SEMESTER I

External
Ins Hrs

Credits
Course

Total
Name of subject

CIA
content

PART I Language Paper – I 6 3 25 75 100

PART II BP2-ENG01-Communicative English I 3 3 50 50 100
BHO-DSC01: Financial Accounting – I 5 4 25 75 100
BHO-DSC02:Business Laws 4 4 25 75 100
PART III BHO-DSC03 :Customer relationship 4 4 25 75 100
Management
BHO-DSC04: Business Economics 4 4 25 75 100
Basic Tamil/Adv Tamil/ NME* - 2 25 75 100
BP4-ECAM 01- English for Commerce and 4 4 50 50 100
PART IV
Management I
Internship- I ( Two Weeks) 2
*NME: Choose any one from the other department

SEMESTER II

External
Credits
Ins hrs
Course

Total
Name of subject

CIA
content

PART I Language Paper – II 6 3 25 75 100

PART II BP2-ENG02-Communicative English II 3 3 50 50 100
BHO-DSC05: Financial Accounting – II 5 4 25 75 100
BHO-DSC06: Company Law 4 4 25 75 100
BHO-DSC07: Business Statistics and 4 4 25 75 100
PART III
Operations Research
BHO-DSC08: International Trade 4 4 25 75 100
PART IV Basic Tamil/ Adv. Tamil/NME* - 2 25 75 100
BP4-ECAM 02- English for Commerce and 4 4 50 50 100
Management II
Internship –II (four Weeks)- 4
*NME: Choose any one from the other department
 SEMESTER III

External
Ins hrs

Credits
Course Name of subject

Total
CIA
content

BHO-DSC09: Business Mathematics 5 4 25 75 100

BHO-DSC10: Accounting Standards 5 4 25 75 100
BHO-DSC11: Marketing Practice 4 4 25 75 100
PART III BHO-DSC12: Entrepreneurial Development 5 4 25 75 100
BHO-DSC13: Corporate Accounting 6 4 25 75 100
BHO-DSC14: Computer Applications in 5 4 40 60 100
Business –I- Practical – I
PART IV Internship-III 2 weeks 2

SEMESTER IV

External
Ins Hrs

Credits
Course
Name of subject

Total
content

CIA
BHO-DSC15: Banking and Insurance 4 4 25 75 100
BHO-DSC16: Special Accounts 6 4 25 75 100
BHO-DSC17: Principles of Management 4 4 25 75 100
BHO-DSC18: Corporate Ethics and Governance 4 4 25 75 100
PART III
BHO-DSC19: Computer Applications in 6 4 40 60 100
Business –II – Practical - II
BHO-DSC20: Service Marketing 4 4 25 75 100
Environmental Studies 2 2 25 75 100
PART IV
Internship-IV (4 Weeks) 4

SEMESTER V
External
Ins Hrs

Credits

Course
Name of subject
Total

content
CIA

BHO-DSC21: Cost Accounting 6 4 25 75 100

BHO-DSC22: Logistics and Supply Chain 4 4 25 75 100
PART III Management
BHO-DSC23: Income Tax Law & Practice – I 5 4 25 75 100
BHO-DSC24: Financial Management 5 4 25 75 100
BHO-DSC25: Practical Auditing 4 4 25 75 100
BHO-DSC26: Research Methodology 5 4 25 75 100
Value Education 1 2 25 75 100
PART IV
Internship-(Two Weeks) 2
 SEMESTER VI

External
Course Name of subject

Ins Hrs

Credits
content

Total
CIA
BHO-DSC27: Accounting For Decision Making 6 4 25 75 100
BHO-DSC28: Human Resource Management 5 4 25 75 100
BHO-DSC29: Security Analysis and Portfolio 6 4 25 75 100
PART III
Management
BHO-DSC30: Income Tax Law & Practice–II 6 4 25 75 100
BHO-DSC31: Indirect Taxation 6 4 25 75 100
BHO-DSC32: Project & VIVA VOCE 8 20 80 100
PART V Extension Activities 1 1

4. Course Learning Outcomes and Syllabus

Given under each subjects.

Learning outcomes:

Students will acquire

(a) knowledge of Commerce and its scope and importance in various areas such as

Production, Distribution, Stock Market, commodity market, Marketing, Agricultural,

Industrial, Banking, Law and Social Sciences etc.

(b) information about various Forms of Commercial organizations in India and their
functions for societal developments,

(c) knowledge of various types of Business Units, their organization and evaluation of
summary measures such as Profit and losses, Fund flow and cashflow, Changes in
Direct and Indirect taxes, New venture of Business and new handling of Business
Data.

(d) knowledge of other Allied Subjects reflecting quality characteristics including

concepts of Various Subjects.

(e) insights into preliminary exploration of different subjects.

(f) Knowledge of Law, statistics, Operation Research, cost accounts, Management
accounting, Financial and corporate accounts and other updated Taxes etc.