Affiliated To संत गहिरा गुरु विश्वविद्यालय, सरगुजा, अम्बिकापुर, छत्‍तीसगढ़

B.Com. All Compulsary Subjects

 

 

ProgrammeOutcome

Bachelor of Commerce isthe graduation course started in 2008 with the establishment of College. It’smain objective is to aware the students regarding commercial language ofbusiness enterprises, legal rules relating to business, sole proprietorship,partnership firms, Hindu Undivided Family and Company. Students learn about thecompany law, Contract Act which is fruitful to the real life of the people andbusiness applicability. Students learn how to enter into a contract. Essentialelements of Contracts are taught which is very important to the real life.Business organizations and management, principles of management, wages theoryare included in the syllabus. In Business Economics students learn about microeconomics, macroeconomics, factors of production, national income.

 

 

 

 

 

CourseOutcome

Bachelor of Commerce is a three years undergraduatecourse. Course includes six subjects in each year.

B.Com. First Year:

Group: 1

Subject: Financial Accounting: students arebenefitted by the knowledge of basics of financial accounts in which goldenrule of accounting, accounting concepts & principles, equation, journals,ledger, trial balance and final accounts as income statements like trading,P&L a/c, Financial Position (Balance Sheet). Bank reconciliation statementis directly related to rectify the transactions of bank passbook and bankstatement. Students can apply this knowledge in various field of accounting.Tally is software package for accounting.

Group: 1

Subject: Business Communication:

·        To understand the basic elements andclassification of communication.

·        To develop knowledge about evaluation ofcommunication thoughts.

·        To enhance their writing skill andreport writings.

·        Better communication skill and interviewtechniques.

·        Effective listening and proper feedback.

 

Group: 2

Subject: 1. Business Mathematics:

1.      Tounderstand the basic calculations and simplest techniques of calculation.

2.      Toprovide practical knowledge regarding simple interest and compound interest.

3.      Ratioand proportion is taught which is practically used in the real life.

4.      Averageand percentage is used everywhere.

5.      Logarithmis used to calculate large numbers.

 

Group: 2

Subject: 2. Business Regulatory Framework

·        To help the students to understandingabout the Law of contract in which proposal, acceptance, consideration, legalobject, capacity of the party entering into the contract.

·        To introduce the concept of sales, itsrules and regulations and remedies for the unpaid seller.

·        Negotiable instruments are dealt withthe students in which cheques, bills of exchange, promissory notes etc.

·        Consumer Protection Act is veryessential to the present scenario which is taught to the students.

 

Group: 3

Subject: 1. Business Environment:

Ø  Knowledgeof Basics in business environment is provided to the students.

Ø  Environmentalprotection awareness is spread among the students.

Ø  Theoryof monetary and fiscal policy, globalization, and devaluation of money isdiscussed.

Ø  Balanceof trade and balance of payments is included in the syllabus.

Ø  Studentsare provided the knowledge regarding WTO, UNCTAD, World Bank, IMF and itsimplication on trade.

Group: 3

Subject: 2. Business Economics:

Ø  Studentsare provided the knowledge about micro economics, macroeconomics.

Ø  Conceptsof demand and supply, factors of production.

Ø  Nationalincome is taught which is very important to the students.

Ø  Pricingpolicy in perfect competitive market, monopoly, monopolistic competition.

 

B.Com. Second Year:

Group 1:

Subject: 1. Corporate Accounting:

Ø  Corporateaccount

 

 

 

 

 

 

 

 

ProgrammeOutcome

Bachelor of Commerce isthe graduation course started in 2008 with the establishment of College. It’smain objective is to aware the students regarding commercial language ofbusiness enterprises, legal rules relating to business, sole proprietorship, partnershipfirms, Hindu Undivided Family and Company. Students learn about the companylaw, Contract Act which is fruitful to the real life of the people and businessapplicability. Students learn how to enter into a contract. Essential elementsof Contracts are taught which is very important to the real life. Businessorganizations and management, principles of management, wages theory areincluded in the syllabus. In Business Economics students learn about microeconomics, macroeconomics, factors of production, national income.

 

 

 

 

CourseOutcome

Bachelor of Commerce is a three years undergraduatecourse. Course includes six subjects in each year.

B.Com. Second Year:

Group: 1

SUBJECT: 1. CORPORATE ACCOUNTING:

·        Students learnt about share anddebenture.

·        Valuation of shares and redemption ofdebenture is taught to the students.

·        Company final account is essential toknow at this competitive era.

·        Merger and acquisition is the trendingfeatures of the era, thus it is important for all students.

 

SUBJECT: 2. COMPANY LAW:

·        Students are made aware of the companylaw 2013 in which new salient features are included.

·        Types of company and its formation isessential to know every students.

·        How company is incorporated and startedits business in the market, all rules and regulations are explained.

 

 

Group: 2

SUBJECT: 1. COST ACCOUNTING:

Ø  Costingis essential to every manufacturing concern.

Ø  Unitcosting and cost sheet is taught to the students.

Ø  JobCosting and Batch Costing is important.

Ø  Contractcosting is very useful to the real life.

 

SUBJECT: 2. Principles of Business Management

·        To introduce the meaning and scope ofBusiness Management.

·        Induce students by motivationaltheories.

·        Understand the concept of planningdecision making.

·        Introduction on Managerial control.

 

 

Group: 3

SUBJECT: 1. Business Statistics

·        To understand the basic knowledge aboutstatistics.

·        To provide practical Exposure oncalculation of measures of central tendency.

·        To provide practical approach oncorrelation and regression.

·        To understand the concept of Indexnumber.

·        Concept of probability and itsapplications.

 

SUBJECT: 2. Fundamentals of Entrepreneurship

 

·        To develop the concept ofentrepreneurship and its applicability.

·        To create awareness on variousentrepreneurial program.

·         Entrepreneurial behavior and environment isessential.

·        Role of entrepreneurship and its scope.

 

 

 

 

 

 

 

 

 

ProgrammeOutcome

Bachelor of Commerce isthe graduation course started in 2008 with the establishment of College. It’smain objective is to aware the students regarding commercial language ofbusiness enterprises, legal rules relating to business, sole proprietorship, partnershipfirms, Hindu Undivided Family and Company. Students learn about the companylaw, Contract Act which is fruitful to the real life of the people and businessapplicability. Students learn how to enter into a contract. Essential elementsof Contracts are taught which is very important to the real life. Businessorganizations and management, principles of management, wages theory areincluded in the syllabus. In Business Economics students learn about microeconomics, macroeconomics, factors of production, national income.

 

 

 

 

 

CourseOutcome

Bachelor of Commerce is a three years undergraduatecourse. Course includes six subjects in each year.

B.Com. Final Year:

 

 

SUBJECT:1. Income Tax

·        To introduce the basic concepts of income fromall major headings.

·        Residential status of the income tax payer isintroduced.

·        Income from Salary, House Property,Business/Professions, Capital Gains and income from other sources are explainedto the students.

·        Students are taught about deductions allowed u/s80C to 80 U.

·        Income tax calculation and tax planning isbeneficial to the students.

 

SUBJECT:2. Auditing

Ø To know the nature and scope of auditing.

Ø To promote the internal check system.

Ø Audit of Company, partnership firms, PPP Firmsetc. are important for the students.

Ø Auditing is essential in the competitive era.

Subject:3. Indirect Tax

Ø To develop an idea about Central Excise.

Ø To enlighten the concept of state excise,CENVAT.

Ø Enabling the students to have the fair idea onrole of customs in international trade.

Ø To determine the concept of central sales taxand state commercial tax.

Subject: 4.Management Accounting

·        To enlighten the knowledge of managementaccounting.

·        Helps to give proper idea on financial statementanalysis in practical points of view.

·        Cash Flow and Fund flow statements are essentialin the real world.

·        Accounting ratios are very useful to thebusiness.

·        Marginal costing and differential costing isimportant to the students.

 

 

 

 

 

 

Group: 1

 

Subject: 1.Principles of Marketing

·        Nature and scope of marketing and applicabilityof marketing.

·        To enhance the knowledge of students on consumerbehavior.

·        Product life cycle and its stages are veryimportant for the manufacturing concern.

·        Pricing policies and sales forecasting areessential for the concern.

 

Subject: 2.International Marketing

·        To help the students regarding internationalmarketing.

·        Identifying and selecting foreign market.

·        Trade association and international distributionare taught.

·        Importance of foreign trade and EXIM policy.