Bcom-A-F-Syllabus-Sep (1) PDF

BENGALURU CITY UNIVERSITY CHOICE BASED CREDIT SYSTEM (as per SEP 2024) Syllabus for I & II Semester B.Com (Accounting & Finance) 2024-25 B.Com (A&F) Proceedings of BOS Meeting Proceedings of the BOS meeting for UG-B.COM (Regular...

BENGALURU CITY UNIVERSITY CHOICE BASED CREDIT SYSTEM (as per SEP 2024) Syllabus for I & II Semester B.Com (Accounting & Finance) 2024-25 B.Com (A&F) Proceedings of BOS Meeting Proceedings of the BOS meeting for UG-B.COM (Regular), B.COM(FINTECH), B.COM AEDP (BFSI), B.Com AEDP(ROM),B.COM(BDA), B.Com (A&F), B.Com (LSCM), B.VOC(A&T), BBA, BBA(Aviation Management), BBA(Business Analytics), programmes as per the SEP structure for the Academic Year 2024-25 held on 3rd and 4th July 2024 in the Department of Studies and Research in Commerce, PK Block, Bengaluru City University, Bengaluru-560009. The board has reviewed and approved the course matrix for 1st Semester to 6th Semester and syllabus for 1st and 2nd semesters of the above mentioned courses. The board authorized the Chairman to make the necessary changes. MEMBERS PRESENT: 1. Prof. Jalaja.K.R Dean and Chairperson , Department Of Chairperson Commerce,BCU 2. Dr.R. Sarvamangala Dean And Chairperson , Department Of Member Commerce, BUB 3. Dr. Nagaraju.N Professor, Department Of Member Commerce,University of Mysore 4. Dr. B.G.Baskar Principal ,Seshadripuram College, Member Bengaluru 5. Dr. Padmaja.P.V Principal , MLA Academy Of Higher Member Education, Bengaluru 6. Dr. Parvathi Principal, VET First Grade College, Member Bengaluru 7. Dr. Raja Jebasingh Vice-Principal, St.Joseph’s College of Member Commerce(Autonomous) 8 Dr.K.Ramachandra Professor, Department Of Member Commerce,Maharani Cluster University. Co-Opted Members Present 9 Prof.Ritika Sinha Chairperson, Department of Management, Member Bengaluru City University 10 Prof.G.Venugopal Principal VVN Degree College, Bengaluru Member 11 Dr.Savita. K Principal, BEL First Grade College, Bengaluru Member 1 Department of Studies and Research in Commerce, BCU B.Com (A&F) 12 Dr.Bhavani.H Associate Professor, Department Of Member Commerce, Vivekananda Degree College ,Bengaluru 13 Mr. H.N Gururaja Rao. Associate Professor, Department Of Member Commerce, Vijaya College, Bengaluru 14 Dr.Swamynathan.C Associate Professor, Department of Member Commerce, GFGC Malleshwaram College, Bengaluru 15 Prof.H R Padmanabha Vice-Principal, Sai Vidya First Grade College, Member Yelahanka. 16 Dr.Srihari Associate Professor, Department Of Member Commerce, SSMRV College, Bengaluru 17 Dr.Nagaraja.C Assistant Professor, Department Of Member Commerce, GFGC Yalahanka College ,Bengaluru 18 Smt.Asha.N Principal, Sindhi Degree College, Bengaluru Member 19 Mr.Sharath M Assistant Professor, Sindhi College. Member Industry Experts 20 CMA.Geetha Partner GM Associates, Bangalore. Member Sauthanagopalan 21 CMA.Abhijeet S Jain Chairman, Bengaluru Chapter of the Institute Member of Cost Accountants of India 22 Mr. G Vijay Raghavan Founder- Stockathon Academy, Bangalore Member 2 Department of Studies and Research in Commerce, BCU B.Com (A&F) BENGALURU CITY UNIVERSITY REGULATIONS PERTAINING TO B.COM-ACCOUNTING & FINANCE As per SEP- CBCS Scheme - 2024-25 onwards 1. INTRODUCTION As per the Government Order No. ED 166 UNE 2023, Bangalore, dated 08.05.2024, all Universities in Karnataka, are required to revise the curriculum of Degree Programs as per the guidelines of the Karnataka State Higher Education Council and State Education Planning Commission, constituted by the government, from the academic year 2024-2025. In furtherance of the said Government order, the Program Structure prepared by the BOS will be applicable to students admitted to B.Com Accounting and Finance Program, offered by Bengaluru City University affiliated colleges, Constituent Colleges and Department of Commerce, Bengaluru City University. Therefore, this regulation will be applicable to all students seeking admission for B.COM Accounting and Finance Programme from the academic year 2024-25. The Board of Studies resolved to provide the regulation for B.Com (Accounting and Finance) Undergraduate Program along with Framework and Syllabus for the various Discipline Specific Core Courses and Discipline Specific Elective Courses for each semester. 2. PROGRAM OBJECTIVES: a) To create manpower for global middle level management equipped with core managerial competencies and relevant IT skills. b) To cater to the requirements of Industries. c) To prepare students to take up Higher Education to become business scientists, researchers, consultants and teachers, with core competencies. d) To develop Ethical Managers with Inter-Disciplinary and Holistic approach. e) To prepare students to pursue careers in Accounting and Finance and other allied functions in the Corporate Sector. f) To develop students for competitive examinations of UPSC, KPSC, Staff Selection Commission, Recruitment of Banking, Insurance companies etc. g) To develop entrepreneurs. h) To prepare students for professions in the field of Accountancy, Chartered Accountancy, Cost and Management Accountancy, Company Secretary, Professions in Capital and Commodity Markets, Professions in life and non-life insurance and professions in Banks by passing the respective examinations of the respective professional bodies. i) To prepare students to fit into the job roles of Business analyst, Financial Analyst, Marketing and HR Associates. 3. ELIGIBILITY FOR ADMISSION: Candidates who have completed Two-year Pre-University Course of Karnataka State or 10+2 years of education in Karnataka and other states or its equivalent are eligible for admission into 3 Department of Studies and Research in Commerce, BCU B.Com (A&F) this program. Students who have cleared 2nd PUC Examination directly (through open schooling are also eligible to apply for this programme. Students who have completed Diploma in Commercial Practice are eligible for lateral entry into 3rd Semester B.Com 4. DURATION OF THE PROGRAMME: The duration of the programme is three (03) years of Six Semesters. A candidate shall complete his/her degree within six (06) academic years from the date of his/her admission to the first semester. Students successfully completing three (03) years of the course will be awarded Bachelor’s Degree in Commerce A & F– B.COM- ACCOUNTING AND FINANCE. 5. MEDIUM OF INSTRUCTION The medium of instruction shall be in English. However, a candidate will be permitted to write the examination completely, either in English or in Kannada. 6. CLASSROOM STRENGTH OF STUDENTS Maximum number of students in each section shall be 60 or as per University Regulations. 7. ATTENDANCE: a. For the purpose of calculating attendance, each semester shall be taken as a Unit. b. A student shall be considered to have satisfied the requirement of attendance for the semester, if he / she has attended not less than 75% in aggregate of the number of working periods in each of the courses compulsorily. A student who fails to complete the course in the manner stated above shall not be permitted to take the University examination. 8. COURSE MATRIX (i) Annexure-1 for B.COM- ACCOUNTING AND FINANCE 9. TEACHING AND EVALUATION: M.Com (All Programs) /MBA / MFA / MBS graduates with basic degree in B. Com (All B.Com Programs), B.B.M, BBA & BBS from a recognized University, are only eligible to teach and evaluate the courses (excepting languages, compulsory additional subjects and core Information Technology related subjects) mentioned in this regulation. Languages, IT related courses and additional courses shall be taught by the Post-graduates as recognized by the respective Board of Studies. 10. SCHEME OF EXAMINATION: a. There shall be a University examination at the end of each semester. The maximum marks for the university examination in each course/paper shall be 80. b. Of the 20 marks allotted for Internal Assessment, 10 marks shall be based on average of two tests (20 Marks each). Each test shall be of at least 01 hour duration to be held during the 4 Department of Studies and Research in Commerce, BCU B.Com (A&F) semester. The remaining 10 marks of the Internal Assessment shall be based on Attendance and Assignments /skill development exercises of 05 marks each. c. The marks based on attendance shall be awarded as given below: 76% to 80% = 02 marks 81% to 85% = 03 marks 86% to 90% = 04 marks. 91% to 100% = 05 marks. 11. PATTERN OF QUESTION PAPER: Each question paper shall carry 80 marks and the duration of examination is 3 hours. The Question paper shall ordinarily consist of four sections, to develop testing of conceptual skills, understanding skills, comprehension skills, analytical skills and application of skills. The question paper setter shall prepare TWO sets of question papers with a maximum of 10% repetition. All practical / problems oriented question papers shall be provided only in English. However, the theory subjects’ question papers shall be provided in both Kannada and English versions. The Question Paper will be as per the following Model: Section A Conceptual questions (5 questions out of 8) 5 x 2 = 10 Section B Analytical questions (4 questions out of 6) 4 x 5 = 20 Section C Essay type questions (3 questions out of 5) 3 x 15 = 45 Section D Skill Based questions 1 x 5 = 05 Total 80 marks 12. APPEARANCE FOR THE EXAMINATION: a) A candidate shall apply for all the courses in each examination when he/she appears for the first time. A candidate shall be considered to have appeared for the examination only if he/she has submitted the prescribed application for the examination along with the required fees to the University. b) A candidate who has passed any language under Part-1 shall be eligible to claim exemption from the study of the language if he/she has studied and passed the language at the corresponding level. c) Further, candidates shall also be eligible to claim exemption from studying and passing in those Commerce subjects which he/she has studied and passed at the corresponding level, subject to the conditions stipulated by the University. d) A candidate who is permitted to seek admission to this Degree Programme on transfer from any other University, shall have to study and pass the subjects which are prescribed by the University. Such candidates shall however, not be eligible for the award of ranks. 13. MINIMUM FOR A PASS: (a) No candidate shall be declared to have passed the Semester Examination as the case may be under each course /paper unless he/she obtains not less than 35% (i.e. 28 marks out of 80) marks in written examination / practical examination and 40% marks in aggregate of written/ practical examination and internal assessment put together. However, there is no minimum 5 Department of Studies and Research in Commerce, BCU B.Com (A&F) marks to pass internal assessment tests including other Internal Assessments such as Viva-Voce, Internship Report, Field Survey Report and similar others. (b) A candidate shall be declared to have passed the program if he/she secures at least 40% of marks or a CGPA of 4.0 (Course Alpha-Sign Grade P) in aggregate of both internal assessment and semester end examination marks put together in each course of all semesters, such as theory papers/ practical / field work / internship / project work / dissertation / viva-voce, provided the candidate has secured at least 40% of marks in the semester end examinations in each course. (c) The candidates who pass all the semester examinations in the first attempt are eligible for ranks, provided they secure at least CGPA of 6.00 (Alpha-Sign Grade B). (d) A candidate who passes the semester examinations in parts is eligible for only Class, CGPA and Alpha-Sign Grade but not for ranking. (e) The results of the candidates who have passed the last semester examination but not passed the lower semester examinations shall be declared as NCL (Not Completed the Lower Semester Examinations). Such candidates shall be eligible for the degree only after completion of all the lower semester examinations. (f) If a candidate fails in a subject/course, either in theory or in practicals, he/she shall appear for that subject only at any subsequent regular examination, as prescribed for completing the programme. He/she must obtain the minimum marks for a pass in that subject (theory and practicals, separately) as stated above. (g) The minimum total credits that a candidate shall obtain in aggregate in all semesters must be 142 credits out of the total credits allotted for the program, to be declared as pass in the program. 14. CLASSIFICATION OF SUCCESSFUL CANDIDATES: a. The results of the First to Sixth semester degree examination shall be declared and classified separately as follows: i. First Class: Those who obtain 60% and above of the total marks. ii. Second Class: Those who obtain 50% and above but less than 60% of total marks. iii. Pass Class: Rest of the successful candidates who secure 40% and above but less than 50% of marks. b. Class shall be declared based on the aggregate marks obtained by the candidates in all the courses of all semesters of this Degree Program (excluding Part 3 Courses mentioned in the Course Matrix). c. The candidates who have passed each course in the semester end examination in the first attempt only shall be eligible for award of ranks. The first ten ranks only shall be notified by the University. 15. PROVISION FOR IMPROVEMENT OF RESULTS: The candidate shall be permitted to improve the results of the whole examination or of any Semester or a specific course within the prescribed time by the university after the publication of the results. This provision shall be exercised only once during the course and the provision 6 Department of Studies and Research in Commerce, BCU B.Com (A&F) once exercised shall not be revoked. The application for improvement of results shall be submitted to the Registrar (Evaluation) along with the prescribed fee. 16. FINAL RESULT / GRADES DESCRIPTION An alpha-sign grade, the eight-point grading system, as described below shall be adopted for classification of successful candidate. The declaration of result is based on the Semester Grade Point Average (SGPA) earned towards the end of each semester or the Cumulative Grade Point Average (CGPA) earned towards the completion of all the six semesters of the programme and the corresponding overall alpha-sign grades. Final Result / Grades Description Semester Alpha – Sign/ Semester/Program Result/Class GPA/Program Letter Grade % of Marks Description CGPA 9.00-10.00 O (Outstanding) 90.00-100 Outstanding 8.00-