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B. COM

(GENERAL/HONOURS)

THREE YEARS DEGREE COURSE

DURATION OF COURSE :

The Bachelor of Commerce (General/Honours) Course shall cover a period of three academic years and shall be known in the first year of study as the B. Com. (General/Honours) Part-I in the second year of the study as the B. Com. (General/Honours) Part-ll in the third year of the study as the B. Com. (General/Honours) Part-Ill course.

QUALIFICATION FOR ADMISSION:

  1. A student may be admitted to the course of instructions for the Degree of Bachelor of Commerce (General/Honours) if he has passed the Intermediate Examination of Commerce successfully from a recognised Board/University.
  2. A student who has passed the Intermediate Examination in Arts or Science shall also be eligible for admission to the Bachelor of Commerce (General) Course if he has obtained a minimum of 45% marks in aggregate in the I. A. /1. Sc. Examination.
  3. A student may be admitted to the course of instruction for the Degree of Bachelor of Commerce (Honours) if he has passed the Intermediate Examination in Commerce of a recognised Board/ University obtaining not less than 45% marks in the Commerce subjects.
  4. A student who has passed the Intermediate Examination in Arts or Science shall also be eligible for admission to the Bachelor of Commerce (Honours) Course if he has obtained a minimum of 50% marks in aggregate at the I. A. /1. Sc. Examination

SUBJECTS FOR B. COM. (GENERAL) COURSE :

A candidate for B. Com. (General) Course shall be required to offer 8 (eight) Commerce Subjects / group of subjects, comprising 9 (nine) papers, one/two languages as composition, comprising two papers and one paper on Env. & Ethics. In all there shall be 12 (twelve) papers divided into 4 papers for each part of the course, according to the following structure :-

 

STRUCTURE FOR B. COM. (GENERAL)

Examination Com. subjects/ Group of Subjects Composition Env. S Ethics Total
B.Com. (Gen.) Part I 3 papers 1 paper (Paper I) -------- 4 papers
B.Com. (Gen.) Part II 3 papers 1 paper (Paper II) -------- 4 papers
B.Com. (Gen.) Part III 3 papers -------- -------- 4 papers
Total 9 papers 2 papers -------- 12 papers

Each of the papers shall carry one hundred (100) marks.

A candidate for B. Com. (General) Course shall offer the following Commerce Subjects / Group of subjects :-

PART I
Paper -I         Financial Accounting
Paper -II   Business Organisation
Paper -III   Principles of Economics
Hindi   One full paper of 100 marks
Hindi   50 marks for Non-Hindi students
    50 marks {any one of the following Languages) Bengali, Oriya, Urdu. Alt. English.
PART II
Paper -I   Business Law
Paper -II   Money and Banking
Paper -III   Planning and Economic Development
Hindi   One full paper of 100 marks
Hindi   50 marks for Non-Hindi students
    50 marks {any one of the following Languages) Bengali, Oriya, Urdu. Alt. English.
PART III
Paper I   Business Statistics and Business Mathematics
Paper II   Optional Group 1. Advance Accounts 2. Auditing
Paper III   Env.& Ethics

 

 

BACHELOR OF COMMERCE (HONS) COURSE

 

SUBJECTS FOR B. COM. (HONS.)COURSE :

The Candidate for the B. Com. (Hons.) Course shall be required to offer Honours in a group of subject for the Honours study comprising of 8 (eight) papers, two subsidiary subjects comprising 4 (four) papers, one or two Languages as Composition, comprising 2 (two) papers and 1 (one) paper as Env. & Ethics. In all there shall be 15 (fifteen) papers divided into 5 (five) papers for each part of the course as per the following structure :-

 

STRUCTURE FOR B. Com. (HONS.)

Exami­nation

Honours Subjects

Subsidiary Subjects

Composition

Env. & Ethics

Total

B.Com. (Hons.) Part I

2 papers (Paper 1 &II)

2 papers (Paper 1 from two subjects)

1 paper

 

5 papers

B.Com. (Hons.) Part II

2 papers (Paper III &IV)

2 papers (Paper II from two subjects)

1 paper

 

5 papers

B.Com. (Hons.) Part III

4 papers (Paper V, VI VII & VIII)

   

1 paper

5 papers

Total

8 Papers

4 Papers

2 Papers

1 Paper

15 Papers

Each of the papers shall carry one hundred (100) marks.

 

A candidate (or the B. Com. (Hons.) Course shall choose any one of undermentioned group of subjects for Honoursstudy :-

(a) ACCOUNTS GROUP:

B. Com. (Honours) Part -1
HONOURS SUBJECTS        SUBSIDIARY SUBJECTS
Paper-I Financial Accounts   1. Business Organisation
Paper-II Auditing   2. Principles of Economics
COMPOSITION:
Hindi   100 marks
Mother tongue   50 marks (Bengali, Oriya, Urdu, Alt. English)
Hindi (R. B.)   50 marks

 

B. Com. (Honours) Part -II
Paper-III Business Organisation   Business Laws
Paper-IV Company Accounts   Company Law and Administration
COMPOSITION:
Hindi   100 marks
Mother tongue   50 marks (Bengali, Oriya, Urdu, Alt. English)
Hindi (R. B.)   50 marks

 

B. Com. (Honours) Part - III  
HONOURS SUBJECTS  
 Paper - V         Cost Accounting
 Paper - VI    Management Accounting
 Paper - VII    Taxation Law and Accounts
 Paper - VIII    Business Statistics & Elementary Mathematics
 Env.& Ethics    1 Paper

 

 

(b) CORPORATE ADMINISTRATION GROUP:

B. Com. (Honours) Part -1
HONOURS SUBJECTS        SUBSIDIARY SUBJECTS
Paper-I Business Organisation   1. Financial Accounting
Paper-II Company Accounts   2. Principles of Economics
COMPOSITION:
Hindi   100 marks
Mother tongue   50 marks (Bengali, Oriya, Urdu, Alt. English)
Hindi (R. B.)   50 marks

 

B. Com. (Honours) Part -II
Paper-III Business Organisation   Business Laws
Paper-IV Company Accounts   Company Law and Administration

 

SUBSIDIARY SUBJECTS:

  1. Money & Banking
  2. Planning and Economic Development

 

COMPOSITION :
Hindi        100 marks
Mother tongue   50 marks (Bengali, Oriya, Urdu, Alt. English)
Hindi (R. B.)   50 marks

 

B. Com. (Honours) Part - III
HONOURS SUBJECTS
Paper - V            Secretarial Practice
Paper - VI   Corporation Finance
Paper - VII   Corporate Taxation and Accounting
Paper - VIII   Business Statistics & Elementary Arithmatics
Env.& Ethics   1 Paper

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