B.Com. (Bachelor of Commerce) (Pass and Honours)

A three year degree course in commerce incorporating a wide range of subjects related to organization and overall management of business. It helps a student to develop sound knowledge base in areas viz. accounting, business laws, management, economics and quantitative techniques. Along with the commerce core subjects, two languages – English and Punjabi are also part of the curriculum in all the three years.

Semester – I

  • English (Compulsory)
  • Punjabi Compulsory / Basic Punjabi / Punjab History or Culture
  • Financial Accounting
  • Business Organization
  • Business Communication
  • Business Statistics
  • Computer Fundamentals

Semester – II

  • English (Compulsory)
  • Punjabi Compulsory / Basic Punjabi / Punjab History or Culture
  • Advanced Financial Accounting
  • Commercial Laws
  • Business Economics
  • Functional Management
  • Seminar

            Drug Abuse: Problem, Management and Prevention (Compulsory)

Semester – III

  • English (Compulsory)
  • Punjabi Compulsory / Basic Punjabi / Punjab History or Culture
  • Corporate Accounting
  • Company Law
  • Financial Management
  • International Business
  • Business Environment

Semester – IV

  • English (Compulsory)
  • Punjabi Compulsory / Basic Punjabi / Punjab History or Culture
  • Goods and Services Tax (GST)
  • Industrial Laws
  • Principles and Practices of Banking and Insurance
  • Cost Accounting
  • Environmental Studies–II
  • Seminar

Semester – V

  • English (Compulsory)
  • Punjabi Compulsory / Basic Punjabi / Punjab History or Culture
  • Management Accounting 
  • Direct Tax Laws
  • Auditing
  • Specialization Course 1
  • Specialization Course 2

SPECIALIZATIONS
Any of the following groups each having two papers in Semester V can be chosen as specialization by the students.

1. ACCOUNTING & FINANCE
    Contemporary Accounting
     Financial Market Operations

2. BANKING & INSURANCE
    Banking Services Management
    Insurance Services Management

3. COMPUTER APPLICATIONS & E–BUSINESS
    Computer Based Accounting
    E Commerce

Semester – VI

  • English (Compulsory)
  • Punjabi Compulsory / Basic Punjabi / Punjab History or Culture
  • Operations Research
  • Corporate Governance
  • *Workshop
  • Specialization Course 1
  • Specialization Course 2

SPECIALIZATIONS
Any of the following groups each having two papers in Semester VI can be chosen as specialization by the students.

1. ACCOUNTING & FINANCE
    Portfolio Management
    Financial Services

2. BANKING & INSURANCE
    Foreign Exchange Management
    Risk Management and Insurance

3. COMPUTER APPLICATIONS & E–BUSINESS
    Windows and Networking
    E Marketing

 *WORKSHOP (B.Com Sem VI)

Following three options shall be given to students out of which a student has to opt any one.

  1. Workshop on Goods & Service Tax (GST)
  2. Workshop on Income Tax & E-Filing
  3. Workshop on Basics of Stock Market.

This paper carries 50 marks. External Examiner shall conduct written exam of 1 hour duration followed by a viva. The paper will be got set by the university. The division of marks shall be 30 for written exam and 20 for viva.

The Contents of the three workshops is  as follows:

Workshop on Goods & Service Tax (GST)

  • Accounting in GST
  • Computing GST Tax
  • Applicability of CGST, IGST, SGST. UTGST on Different Translations and adjustment of credit.
  • Preparation of GST PMT Registers
  • Reserve Charge mechanism.
  • TCS and Reverse Charge Implications in case of E-Commerce Transactions in GST.
  • Billing and Invoicing in GST
  • Compositions Scheme in GST

Workshop on Income Tax & E-Filing

  • Applying for PAN
  • E-Filing ITR for Salaried Individuals.
  • Advance Tax Computation both for individuals & firms.
  • E-filing ITR for small Proprietorship Business.
  • Deductions and E-filing ITR for Partnership Business.
  • Filing Challans related to self-assessment Tax, Advance Tax.
  • TDS Accounting, e-payment of challan 281, Return from 260, checking form 26 AS. Issue of Certificate, Concept of 15G & 15H forms.
  • Payroll Processing

Workshop on Basics of Stock Market

  • Investment Foundation: Investment- Meaning, Objectives, characteristics, Gambling, Speculation & Trading.
  • Investment Alternatives : Bank Deposits, Post Office saving schemes, Equity shares, Preference shares, Debentures.
  • Exchanges in India- NSE, BSE, MCX- their organization and management.
  • Depositories- Introduction, Role, Importance, Dematerialization.
  • DEMAT Account – Account opening Formalities, Expenses
  • Orders & Margins- All types.
  • Security Analysis- Introduction to Fundamental analysis and Technical analysis.
  • Understanding Business News Channels.
  • Trading at stock exchange- Live Online trading, Clearing & settlement, Contract Note & Trading costs.

 

B.Com. (Honours)(Semester III – VI)

(Two Years Course)

The scheme offers following additional papers of which Paper–I shall be offered in B.Com. (Hons.) Semester–III, Paper II in B.Com. (Hons.) Semester–IV, Paper III in B.Com. (Hons.), Semester–V & Paper IV in B.Com. (Hons.) Semester–VI. 

Banking

Paper I: Banking and Financial System

Paper II: Electronic Banking and Risk Management

Paper III: Accounting for Bankers

Paper IV: Bank Marketing

 

CAREER OPPORTUNITIES

A commerce graduate is well suited for employment in office and accounting jobs in banks and other business organizations.

HIGHER EDUCATION OPTIONS

A commerce graduate is eligible for admission to M.Com./ MBA/ M.Sc(Eco)/ B.Ed. One can also join professional courses viz. CA, CS, CFA, ICA, CWA etc.