Course Name :BACHELOR OF COMMERCE (B.Com)
Qualification :12th+ commerce
Course Structure :Semester System
Course Duration :3 Years
Course Duration :3 Years
1. Admission to the Course
A candidate who fulfills any one of the following two conditions is eligible for admission to this programme:
(i) Who has passed the entry level examination of Chartered Accountancy Course of ICAI (by whatever name called say Entrance/Foundation/Professional Education –I /Common Proficiency Test), or:
(ii) Who has passed the intermediate stage of Chartered Accountancy Course of ICAI (by whatever name called say Intermediate /Professional Education – II/Professional Competence Course).
First Year (Stage- I)
Code No
|
PAPER
|
Marks
|
B101
|
Business Communication
|
100
|
B102
|
Principles of Management
|
100
|
B103
|
Marketing Management
|
100
|
B104
|
Principles of Accountancy
|
100
|
B105
|
Mercantile Law
|
100
|
Second Year (Stage – II)
B106
|
Business Statistics
|
100
|
B107
|
General Economics
|
100
|
B108
|
Financial Accounting
|
100
|
B109
|
Cost Accounting
|
100
|
B110
|
Financial Management
|
100
|
Third Year (Stage – III)
B111
|
Corporate Accounting
|
100
|
B112
|
Auditing
|
100
|
B113
|
Taxation
|
100
|
B114
|
Information Technology
|
100
|
B115
|
IT Training /Project
|
100
|
Total Marks: 1500
4. Exemption of Papers
Students who have already passed the Intermediate/PE-II/PCC stage examination of Chartered Accountancy Course of ICAI (by whatever name called) shall be eligible for exemption in respect of the following papers:
First Year (Stage – I)
Code No
|
PAPER
|
Marks
|
B104
|
Principles of Accountancy
|
100
|
B105
|
Mercantile Law
|
100
|
Second Year (Stage-II)
B106
|
Business Statistics
|
100
|
B107
|
General Economics
|
100
|
B108
|
Financial Accounting
|
100
|
B109
|
Cost Accounting
|
100
|
B110
|
Financial Management
|
100
|
Third Year (Stage – III)
B111
|
Corporate Accounting
|
100
|
B112
|
Auditing
|
100
|
B113
|
Taxation
|
100
|
B114
|
Information Technology
|
100
|
B115
|
IT Training /Project
|
100
|
5. Admission to B.Com Examination
A student shall be admitted to B.Com examination only if he:-
(i) is registered/admitted to the B.Com Course
(ii) has undergone a study course for a period not less than 9 months as may be specified by Board of Studies of ICAI from time to time as on the first day of the month in which examination is held by the Bharathiar University.
6. Examination and related Fees
The examination fee as may be prescribed by the Bharathiar University from time to time shall be payable by the students to the university.
7. Medium of Instruction
This programme shall be offered in the English medium.
8. Eligibility for Degree
The student shall be awarded B.Com degree by Bharathiar University if he/she has passed all papers stated hereinabove except those exempted as per clause 4, in view of having passed the Intermediate stage examination of CA course of ICAI by whatever name called.
Further on completion of PCC or its equivalent a student becomes eligible for the degree after 6 months of completion of PCC or Completing all the courses whichever is earlier.
9. Determination of Division /Grade
The marks obtained at Intermediate stage of examination of ICAI (by whatever name called say Intermediate /Professional Education – II / Professional Competence Course) and the marks obtained in non-exempted papers conducted by the Bharathiar University shall form the basis for the determination of division for awarding the Degree. Further, in order to determine the Division, Scaling method shall be used wherever required.
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