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 ACCOUNTING AND FINANCE
(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. Accounting and Finance 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

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 an entire Business
World, Marketing investigating is the effects of a new product. An account 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 STRUCTURE:
SEMESTER I

External
Ins Hrs

Credits

Total
Course Name of subject

CIA
content

PART-I Language Paper – I 4 3 25 75 100

PART-II English Paper – I 4 3 25 75 100
BGE-CSC01 - Financial Accounting@ 6 4 25 75 100
BAF-DSC02 – Financial Planning & Performance 6 4 25 75 100
PART-III
BAF-DSA01 - Business Mathematics-I (OR) 6 5 25 75 100
BGE-CSC02 - Business Communication
Basic Tamil / Advanced Tamil / NME* 2 2 25 75 100
PART-IV
Soft Skill-I 2 3 50 50 100
*NME: Choose any one Paper from the other Department.
SEMESTER II

Credits

External
Ins hrs

Total
CIA
Course Name of subject
content
PART-I Language Paper – II 4 3 25 75 100
PART-II English Paper – II 4 3 25 75 100
BGE-CSC03 - Advanced Financial Accounting@ 6 4 25 75 100
BGE-CSC04 - Principle of Management@ 6 4 25 75 100
PART-III BAF-DSA2A - Business Mathematics–II (OR) 6 5 25 75 100
BAF-DSA2B – Financial Analytics and Control
Basic Tamil / Advanced Tamil / NME* 2 2 25 75 100
PART-IV Soft Skill-II 2 3 50 50 100

*NME: Choose any one Paper from the other Department.

SEMESTER III
External
Ins hrs

Credits

Course Name of subject

Total

content
CIA

BAF-CSC05 - Corporate Accounting@ 6 4 25 75 100

BAF-DSC06 - Financial Reporting 5 4 25 75 100
BGE-CSC07 - Banking Theory Law and Practice@ 5 4 25 75 100
PART III
BGE-CSC08 – Marketing@ 5 4 25 75 100
BGE-CSA3A - Business Statistics@ (OR) 6 5 25 75 100
BGE-CSA3B - Rural Economics@
1 Examination will be
Environmental Studies
PART IV held in Semester IV
Soft Skill-III 2 3 50 50 100
 SEMESTER IV

Ins Hrs

Credits
Course Name of subject

Total
CIA

Ext
content
BGE-CSC09 - Advanced Corporate Accounting@ 6 4 25 75 100
BAF-DSC10 – Corporate & Business Law 5 4 25 75 100
BAF-DSC11 – Working Capital Management 5 4 25 75 100
PART-III BGE-CSC12 - Indirect Taxation@ 5 4 25 75 100
BGE-CSA4A - Elements of Operations Research@ 6 5 25 75 100
(OR)
BGE-CSA4B - International Economics@
Environmental Studies 1 2 25 75 100
PART-IV
Soft Skill-IV 2 3 50 50 100

SEMESTER V
Course Name of subject

Ins Hrs

Credit

Total
content

CIA

Ext.
s
BGE-CSC13 - Elements of Cost Accounting@ 6 4 25 75 100
BGE-CSC14 - Practical Auditing@ 6 4 25 75 100
BGE-CSE1A - Income tax law & Practice – I@ 6 4 25 75 100
PART-III
BGE-CSC16 - Financial Management@ 5 4 25 75 100
BGE-CSE3B - Portfolio Management@ (OR) 6 5 25 75 100
BGE-CSE1B - Visual Basic Programming@ 6 5 40 60 100
PART-IV Value Education 1 2 25 75 100

SEMESTER VI
Ins Hrs

Credits

Course Name of subject

Total
CIA

content
Ext

BGE-CSC17 - Advanced Cost Accounting@ 6 4 25 75 100

BGE-CSC18 - Management Accounting@ 6 4 25 75 100
BGE-CSE2A - Income Tax law& Practice-II@ 6 4 25 75 100
BGE-CSC19 - Entrepreneurial Development@ 6 5 25 75 100
PART-III
(OR)
BGE-CSE2B - Visual Basic Practical@ 6 5 40 60 100
BAF-DSE3A - Capital Markets (OR) 6 5 25 75 100
BGE-CSC11 - Financial Services@
PART-V Extension Activities 1
@ Common Subjects of other B.Com Degree Courses.
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 cash flow, 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.
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