SCHOOL OF BUSINESS AND COMMERCE B.COM. (Hons

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SCHOOL OF BUSINESS AND

COMMERCE

CURRICULUM

B.COM. (Hons.) Accounting

THREE YEAR FULL TIME

UNDERGRADUATE

PROGRAM (2016-19)

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The University reserves the right to amend the curriculum from time to time to meet

the changing requirements of the business and commerce. The focus area of this

three year degree program will be Accounts, Audit, Taxation and Finance.

PROGRAM

The programme leading to the Degree of Bachelor of Commerce (Hons.) Accounting of

the School of Business & Commerce, Faculty of Management, Manipal University Jaipur

is a three year full- time programme run on half yearly semester basis.

The Bachelor of Commerce (Hons.) Accounting programme is intended to be a near

terminal academic course. Also the course is integrated to ACCA (Association of

Chartered Certified Accounts) of U.K. The students who aspire to take up professional

course like CA, CMA, CS, MBA etc. prefer to join this course.

MUJ has academic collaboration with ACCA (Association of Chartered Certified

Accountants U.K.). In this program, the student will have the option of obtaining the

ACCA qualification along with graduate degree of B.Com. (Hons.) Accounting.

The programme for the degree of Bachelor of Commerce (Hons.) will consist of Six Half

Yearly semesters

OBJECTIVES

The core objective of this program is to impart deep knowledge of various aspects

of commerce with theory & practice.

The Program enables the students to appreciate emerging issues in the subject to

take on real life challenges successfully.

DURATION OF THE PROGRAM

The B.Com. (Hons.) Program shall be of three years with six semesters. Each semester

will have 13 weeks of course work and 2 weeks for examination. A student will be

required to complete the program within minimum 3 years and maximum a duration of 6

years from the date of first registration in the first Semester.

The student shall be required to undergo 6-8 weeks Summer Training at the end of the

second year (4th

Semester) and shall complete a project report during the program of the

sixth semester of the third year.

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TOTAL CREDIT REQUIREMENTS ARE 150 SPREADED OVER SIX

SEMESTERS IN 3 YEARS FOR THE AWARD OF B.COM. (HONS.) DEGREE AS

FOLLOWS:-

Semester No. of Total credit per semester Cumulative

Credits

I 22 22

II 24 46

III 24 70

IV 25 95

V 26 121

VI 29 150

ELIGIBILITY FOR ADMISSION

The candidate shall be eligible to apply for admission in this Program after he / she has passed the senior Secondary (10+2) examination or equivalent with at least 50% of

marks in aggregate and the relaxation in admission rules declared by the University

would also be applicable to this programme.

ATTENDANCE REQUIREMENT

Attendance requirements is 75% in each course lectures, tutorials, practical classes etc.

A student with less than 75% attendance in individual courses shall not be permitted to write the end semester examination in that course and will be given

DT (Detained) letter grade in the course. For calculation of 75% attendance all

lectures, tutorials, practical classes, academic programs and assignments

including expert lectures will be counted.

EVALUATION SCHEME

The academic performance of a student is evaluated internally by concerned course faculty.

The overall performance of a student is expressed in terms of a Letter Grade CGPA = A to DT as follow System.

The student performance in each Theory / Practical course is evaluated out of a maximum of 100 marks and will be converted accordingly in letter grade as per

detail:-

Grade A+ A B C D E F I

(Incomplete)

DT

(Detained)

Grade

Point

10 9 8 7 6 5 0 0 0

There will be relative grading on the basis of the normal distribution of marks.

NOTE: For exemption in ACCA papers a student must secure at least 50 % Marks in the

related course paper. The pattern of question papers will be as per ACCA

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requirement.

PERFORMANCE REQUIREMENTS

A student shall obtain a minimum of 'E' grade in all the courses for promotion to

next Semester.

SUMMER TRAINING / PROJECT STUDY

All the students shall undergo a Summer Training for at least 6-8 Weeks at the end of the

second year and a Project Study during the course of the sixth semester. However, if a

student drops papers, he has to clear all such papers subsequently and should obtain CGPA

5 at the end semester (3rd

year) for obtaining B.Com. (Hons.) Degree. The University shall

appoint External and Internal Examiners to conduct the viva - voce.

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PROGRAM STRUCTURE FOR B.COM. (HONS.)

FIRST YEAR:

SEMESTER I

Course

Code

Course L T P C

Exam Duration

(Hrs.)

Relative Weightage (%)

Theory Practical CWS PRS MTE PRE ETE

BH1101 Financial Accounting- I ( F1

& F3)

3 1 - 4 3 - 10 - 40 - 50

BH1102 Business Economics I 4 - - 4 3 - 10 - 40 - 50

BH1103 Business Organization ( F1) 3 - - 3 3 - 10 - 40 - 50

BH1104 Business Law (F4) 3 - - 3 3 - 10 - 40 - 50

EN1112 General English 2 - - 2 2 - 10 - 40 - 50

BH1105 Fundamentals of

Mathematics & Statistics

3 1 0 4 3 - 10 - 40 - 50

BH1180 Term Paper I - - - 2 - - - 40 - 60 -

TOTAL 18 2 0 22

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SEMESTER II

Course

Code

Course L T P C Exam Duration

(Hrs.)

Relative Weightage (%)

Theory Practical CWS PRS MTE PRE ETE

BH1201 Financial Accounting II 3 1 - 4 3 - 10 - 40 - 50

BH1202 Business Economics II 4 - - 4 3 - 10 - 40 - 50

BH1203 Cost Accounting I ( F 2) 3 1 - 4 2 - 10 - 40 - 50

BH1204 Business Communication I 3 - - 3 3 - 10 - 40 - 50

CY1120 Environmental Science 3 - - 3 3 - 10 - 40 - 50

BH1205 Business Statistics 3 1 - 4 2 - 10 40 - 50

BH1280 Term Paper - II - - - 2 - - - 40 - 60 -

TOTAL 19 3 - 24

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SECOND YEAR:

SEMESTER III

Course

Code

Course L T P C Exam Duration

(Hrs.)

Relative Weightage (%)

Theory Practical CWS PRS MTE PRE ETE

BH1301 Corporate Accounting 3 1 - 4 3 - 10 - 40 - 50

BH1302 Auditing (F 8) 3 - - 3 2 - 10 - 40 - 50

BH1303 Cost Accounting II (F 5) 3 1 - 4 3 - 10 - 40 - 50

BH1304 Corporate Laws ( F 4) 3 - - 3 3 - 10 - 40 - 50

BH1305 Income Tax Law & Practice (F6) 3 1 - 4 3 - 10 - 40 - 50

BH1331 Information Technology &

Accounting (Lab Based)

1 1 4 4 - 3 - 40 - 60 -

BH1380 Term Paper - III - - - 2 - - - 40 - 60 -

TOTAL 18 4 - 24

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SEMESTER IV

Course

Code

Course L T P C Exam Duration

(Hrs.)

Relative Weightage (%)

Theory Practical CWS PRS MTE PRE ETE

BH1401 Advanced Corporate Accounting 3 1 - 4 3 - 10 - 40 - 50

BH1402 Financial Reporting ( F 7) 3 1 - 4 3 - 10 - 40 - 50

BH1403 Management Accounting ( F 2 & F 5) 3 1 - 4 2 - 10 - 40 - 50

BH1404 Financial Management ( F 9) 3 1 - 4 3 - 10 - 40 - 50

BH1405 Indirect Taxes ( F 6) 3 1 - 4 3 10 - 40 - 50

BH1406 Business Research Methods 3 - - 3 3 - 10 - 40 - 50

BH1480 Term Paper IV - - - 2 - - - 40 - 60 -

TOTAL 18 5 - 25

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THIRD YEAR:

SEMESTER V

Course

Code

Course L T P C Exam Duration

(Hrs.)

Relative Weightage (%)

Theory Practical CWS PRS MTE PRE ETE

BH1501 Advanced Accounts 3 1 - 4 3 - 10 - 40 - 50

BH1502 Financial Market Operations 3 - - 3 3 - 10 - 40 - 50

BH1503 Corporate Tax Law & Practice 3 1 - 4 3 - 10 - 40 - 50

BH1504 Business Communication II 3 - - 3 3 - 10 - 40 - 50

BH1505 Value, Ethics & Governance ( P 1) 3 - - 3 3 - 10 - 40 - 50

BH1506 Business Analysis ( P 3) 3 - - 3 3 - 10 - 40 - 50

BH1580 Summer Training Report - - - 6 - - - 40 - 60 -

TOTAL 18 2 - 26

SEMESTER VI

10

Course

Code

Course L T P C Exam Duration (Hrs.)

Relative Weightage (%)

Theory Practical CWS PRS MTE PRE ETE

BH1601 Corporate Reporting ( P 2) 3 1 - 4 3 - 10 - 40 - 50

BH1602 Management Information System 3 - - 3 3 - 10 - 40 - 50

BH1681 Project Report Viva Voce - - - 6 - - - 40 - 60 -

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Elective Courses: Any Four Courses

from the followings:-

BH1650 Advanced Financial Management (P4) 3 1 - 4 3 - 10 - 40 - 50

BH1651 Advanced Performance Management ( P5) 3 1 - 4 3 - 10 - 40 - 50

BH1652 Advanced Taxation ( P 6) 3 1 - 4 3 - 10 - 40 - 50

BH1653 Advanced Audit & Assurance ( P 7) 3 1 - 4 3 - 10 - 40 - 50

BH1654 Principles of Marketing 3 1 - 4 3 - 10 - 40 - 50

BH1655 E- Commerce 3 1 - 4 3 - 10 - 40 - 50

BH1656 Entrepreneurship 3 1 - 4 3 - 10 - 40 - 50

BH1657 Organization Behavior 3 1 - 4 3 - 10 - 40 - 50

BH1658 Banking & Insurance 3 1 - 4 3 - 10 - 40 - 50

BH1659 Operation Research 3 1 - 4 3 - 10 - 40 - 50

BH1660 Human Resource Management 3 1 - 4 3 - 10 - 40 - 50

BH1631 Computerized Accounting (Lab Based) 1 1 4 4 - 3 - 40 - 60 -

TOTAL 4 x 4 =16 13+16=29

Not