BACHELOR OF COMMERCE (B.Com.)
The degree is designed to provide the student with a wide range of managerial skills for Business and Industry while at the same time building competence in a Business and Industry oriented area. The students are exposed to general business principles and required accounting, economic and quantitative skills.
Objective:
o To impart quality education on par with international standards.
o To offer new, relevant Business and Industry based courses.
o To inculcate in students, responsibility, and self-discipline in the learning process.
o To empower students to acquire specific skills in keeping with their area of study.
o To make the evaluation system continuous and more objective.
o To offer a choice to the students in choosing their courses.
PROGRAM STRUCTURE (UNDER NEP) FOR FIRST YEAR OF B.COM.
B.Com (Single Major) Specialisation – Cost Accounting
| SEMESTER I | |||
| Sr. No. | Category | Credits | |
| 1 | Major (Core) Course | COM-100 Financial Accounting | 4 |
| 2 | Minor Course | COM-111 Principles and Practice of Management | 4 |
| 3 | Multidisciplinary Course | ECO-131 Sustainable development | 3 |
| 4 | Ability Enhancement Course | ENG-151 Communicative English: Spoken and Written | 2 |
| 5 | Skill Enhancement Course | COM-144 Business Documentation COM-145 Innovation & Start-ups | 3(1T+2P) 3(1T+2P) |
| 6 | Value Added Course | VAC-101 Environmental Studies 1 | 2 |
| 7 | VAC-110 Indian Economic Thought | 2 | |
| Total | 20 | ||
| SEMESTER II | |||
| Sr. No. | Category | Code & Name of the Course | Credits |
| 1 | Major (Core) Course | COM-101 Elements of Cost | 4 |
| 2 | Minor Course | COM-112 Fundamentals of Banking | 4 |
| 3 | Multidisciplinary Course | ECO-132 Globalization | 3 |
| 4 | Ability Enhancement Course | ENG-152 Digital Content Creation in English | 2 |
| 5 | Skill Enhancement Course | COM-148 Corporate Secretaryship | 3 |
| 6 | Value Added Course | VAC-112 E-Waste Management | 2 |
| 7 | VAC-117 Life Skills | 2 | |
| Total | 20 | ||
MC – Multidisciplinary Course, AEC – Ability Enhancement Course, SEC – Skill Enhancement Course, VAC – Value Added Course
PROGRAM STRUCTURE (UNDER NEP) FOR SECOND YEAR OF B.COM.
| SEMESTER III | |||
| Sr. No. | Category | Credits | |
| 1 | Major (Core) Course | COM-200 Public Economics | 4 |
| 2 | Major (Core) Course | CCA-201 Methods of Costing I | 4 |
| 3 | Minor Courses | COM-212 Business Law | 4 |
| 4 | Multidisciplinary Course | To be opted from approved list received from Goa University | 3 |
| 5 | Ability Enhancement Course | To be intimated from the available AE Courses approved by the respective BoS | 2 |
| 6 | Skill Enhancement Course | COM-243 Personal Financial Planning | 3 |
| Total | 20 | ||
| SEMESTER IV | |||
| Sr. No. | Category | Credits | |
| 1 | Major (Core) Course | COM-202 Fundamentals of Macroeconomics for Business | 4 |
| 2 | Major (Core) Course | CCA-203 Methods of Costing II | 4 |
| 3 | Major (Core) Course | COM-204 Indirect Taxes | 4 |
| 4 | Major (Core) Course | CCA-205 Marginal Costing | 2 |
| 5 | Minor VET Course | COM-222 Corporate Law | 4 |
| 6 | Ability Enhancement Course | To be intimated from the available AE Courses approved by the respective BoS | 2 |
| Total | 20 | ||
MC – Multidisciplinary Course, AEC – Ability Enhancement Course, SEC – Skill Enhancement Course, VET – Vocational Education and Training (VET)
**
Detailed course subjects and structure will be updated as per the directives of Directorate of Higher Education / Goa University.
PROGRAM STRUCTURE (UNDER NEP) FOR THIRD YEAR OF B.COM.
| SEMESTER V | ||
| Code | Subject | Credit |
| CC-15 | Industrial Management | 4 |
| CC-16 | Indian Monetary & Financial System | 4 |
| DES-1 | Cost Accounting Major- I- Cost Accounting I | 4 |
| DSE-2 | Cost Accounting Major II – Cost Accounting II | 4 |
| DES-3 | Cost Accounting Major III – Techniques of Costing | 4 |
| DSE-4 | Cost Accounting Major IV- Management Accounting | 4 |
| DSE-8 | Projects | — |
| Total | 24 | |
| SEMESTER VI | ||
| Code | Subject | Credit |
| CC-17 | Human Resource Management | 4 |
| CC-18 | International Economics | 4 |
| DSE-5 | Cost Accounting Major V – Advanced Cost Accounting – I | 4 |
| DSE-6 | Cost Accounting Major VI- Cost & Management Audit | 4 |
| DSE-7 | Cost Accounting Major VII -Advanced Cost Accounting-II | 4 |
| DSE-8 | Projects | 4 |
| Total | 24 | |
SCHEME OF EXAMINATIONS FOR B. Com.
SCHEME OF EXAMINATION FOR THE FIRST/SECOND YEAR UNDER NEP
As per the Goa University Ordinance for NEP – OA-38
SCHEME OF EXAMINATION FOR THE THIRSD YEAR UNDER CBCS
As per the Goa University Ordinance for NEP – OA-66
