Mangaldai Commerce College
Course Combination

HIGHER SECONDARY PROGRAMME

Students prosecuting studies in the Commerce stream shall be required to offer the following Subjects

General Papers:

  • (i) English
  • (ii) Modern Indian Language: Assamese/Alt. English

Core Papers :

  • (i) Business Studies
  • (ii) Accountancy

Any two from the following

  • (i) Economics
  • (ii) Banking
  • (iii) Commercial Mathematics and Statistics




3 YEARS DEGREE PROGRAMME


GAUHATI UNIVERSITY
GUWAHATI-14
Regulation for B.Com. (Semester) Course
w.e.f. 2011-2012 session2015
Approved by Academic Council


1.Name of the Course

There shall be a three year course of study in the affiliated colleges of the University leading to the Degree of bachelor of Commerce(B.com). It shall consists of six parts: Semester I and II for the 1st year,Semester III and IV for 2nd year and Semester V and VI for the 3rd year.

2. In view of the introduction of semester system in the undergraduate course, It is recommended that the maximum number of student intake capacity per section shall be 60. College authorities shall also be required to maintain a teacher and students ratio 1:40. However, Registration of the students colleges under the university will be accorded only to the admissible strength of the colleges granted by the university.

3.Admission requirements:

A) Admission to Semester I Course:

I. Admission to the 1 st Semester B.Com Class in an affiliated colleges of this University shall be open only to those candidates who have passed the Higher Secondary (10+2) examination in commerce ,Science, Arts stream of the Assam Higher Secondary Education Council(AHSEC)or any other equivalent examination recognized as such bythe University.

II. A Student of B.Com Semester -1 of affiliated college of this University may get himself/herself Transferred to another affiliated college of this university in the same semester on production of transfer certificate along with conduct certificate, records of internal evaluation and attendance record subject to the prior permission of this University.

III. Under special circumstance, a student of B.Com semester-I of another University with a comparative course may be admitted to the first semester in any affiliated college under this University on production of college transfer certificate, conduct certificate University migration certificate and attendance certificate. The attendance in classes to his/her credit shall be carried over on admission and shall be computed for the purpose of semester-1 Examination.

IV. A commerce graduate of this University or any other graduate of this University shall not be admitted to the B.Com degree course again.

B. Admission to Semester II Course:

Admission to Semester II shall be open to all those students who have completed the course of study of B.Com semester I of this University.

C. Admission to Semester III Course:

Admission to Semester III shall be open to all those students who have completed the course of study of B.Com Semester II of this University.

D.Admission to Semester IV Course:

Admission to Semester IV shall be open to all those students who have completed the course of study of B.Com Semester III of this University.

E. Admission to Semester V Course:

Admission to Semester V shall be open to all those students who have completed the course of study of B.Com Semester IV of this University.

F. Admission to Semester VI Course:

Admission to Semester VI shall be open to all those students who have completed the course of study of B.Com Semester V of this University.

4. SUBJECTS FOR THE COURSE:

There shall be two types of courses

1. General Course
2. Major Course


Semester wise Distribution of Number of papers shall be as below:

Distribution of no. of paper
General Course Major Course
General Paper Core Paper Total General Paper Core Paper Specialized Paper Total
(I) B.Com. 1st Semester 1 3 4 1 3 1 5
(II) B.Com. 2nd Semester 1 3 4 1 3 1 5
(III) B.Com. 3rd Semester 2 3 5 2 3 1 6
(IV) B.Com. 4th Semester 1 3 4 1 3 1 5
(V) B.Com. 5th Semester 1 3 4 1 3 1 5
(VI) B.Com. 6th Semester 1 3 4 1 3 1 5
Total 7 18 25 7 18 6 31

I) B.Com semester-I Major and General Course:

In B.Com Semester I candidates of both Major and General Course shall be required to offer the following papers of 100 Marks each.

General Paper:

101. Business Mathematics/Fundamentals of Insurance (Business Mathematics is compulsory for major Course)

Core Paper:

102. Financial Accounting-I
103. Business Organization and enterpinership Development
104. Indian Financial System.


Specialized papers:(Any one of the following paper is compulsory for Major Students)

105. Cost Accounting(Accountancy)
105. Human Resource management (Management)
105. Rural and Micro finance(Finance)
105. Introduction to E-Commerce (E-Commerce)

(II) B.Com Semester II Major and general Course:

In B.Com Semester II a candidate of both Major and General Course shall be required to offer the following papers of 100 marks each.

General Paper:

201. Communicative and functional English I/ Functional MIL I

Core Paper:

202: Financial Accounting-II
203. Principles of management.
204. Business Statistics.

Specialized papers:(Any one of the following paper is compulsory for Major Students)

205. Management Accounting(Accountency)
205. Human Resource Plannining & Development(Management)
205. Micro Credit Instutions(Finance)
205. Essentials of E-Commerce (E-Commerce)

(III) B.Com Semester III Major and general Course:

In B.Com Semester III a candidate of both Major and General Course shall be required to offer the following papers of 100 marks each.

General Paper:

301. Environmental Studies.
302. Communicative and functional English I/ Functional MIL I

Core Paper:

303: Corporate Accounting
304. Direct Taxes.
305. Corporate Law.

Specialized papers:(Any one of the following paper is compulsory for Major Students)

306. Advanced Corporate Accounting(Accountency)
306. Industrial Relations and Labour Law(Management)
306. Financial Institutions and Market (Finance)
306. Internet and world wide Web (E-Commerce)

(IV) B.Com Semester IV Major and general Course:

In B.Com Semester IV a candidate of both Major and General Course shall be required to offer the following papers of 100 marks each.

General Paper:

401. Business Econonmics.

Core Paper:

402:Auditing and Assurance
403. Indirect Taxes.
404. Financial Service

Specialized papers:(Any one of the following paper is compulsory for Major Students)

405. Advanced Financial Accounting(Accountency)
405. Cost and management Accounting (Management)
405. International Banking (Finance)
405. Web-Designing (E-Commerce)

(V) B.Com Semester V Major and general Course:

In B.Com Semester V a candidate of both Major and General Course shall be required to offer the following papers of 100 marks each.

General Paper:

501. Business Environment.

Core Paper:

502: Marketting Management
503. Financial Management.
504. Regurlatory Framework in Business-I

Specialized papers:(Any one of the following paper is compulsory for Major Students)

505. Financial Statement Analysis(Accountency)
505. Customers Relations and Retail Trade management( Management)
505. International Trade (Finance)
505. E-Commerce (Practical)[ 1 Credit = 2 hours for Practical]

(VI) B.Com Semester VI Major and general Course:

In B.Com Semester VI a candidate of both Major and General Course shall be required to offer the following papers of 100 marks each.

General Paper:

601. Information Technology Business .

Core Paper:

602: Marketing of service.
603. Modern Banking Practices.
604. Regulatory Framework of Business-II

Specialized papers:(Common for all Major Students)
605. Project Report(On any topic of Commerce, Economics, Business, Industry or service Sector)

Mangaldai Commerce College