WHY B.COM AT MVJ DEGREE COLLEGE
Pursuing a B. Com degree at MVJ Degree College offers students a comprehensive understanding of the dynamic world of commerce and business. The program is designed to equip learners with strong foundations in accounting, finance, taxation, banking, economics, and management, while also fostering essential analytical, communication, and problem-solving skills.
Through a blend of theoretical knowledge and practical exposure, students gain the ability to analyze financial data, understand business trends, and make informed decisions in a competitive marketplace. The curriculum is enriched with industry-oriented learning, skill development sessions, internships, and value-added programs to enhance employability and professional competence.
Graduates of the B. Com program can explore diverse career paths as accountants, financial analysts, auditors, tax consultants, bankers, or entrepreneurs, or choose to pursue higher education such as M. Com, MBA, CA, CMA, or CS.
At MVJ Degree College, we are committed to nurturing future-ready commerce professionals who can thrive in the evolving global economy with confidence and integrity.
INTRODUCTION:
The curriculum framework for B. Com – FA & AF Degree has been thoughtfully structured to provide with strong foundation which enables students to explore emerging career opportunities shaped by evolving industrial and societal needs. The Program has been upgraded to reflect the students’ aspirations, offering pathways to specialization in Accounting, Finance, Marketing, Human Resources and Business Analytics – steering learners towards careers in these dynamic domains. The core concepts within the subjects have been revised to incorporate the recent advancements and techniques to upgrade the skills of learners to create a focus on various functional areas of business. Problem based learning has been integrated into the curriculum for a better understanding of various concepts in Commerce, Business and Industry. The syllabus under SEP-2024 is designed to elevate student comprehension and uphold the rigorous standards of the Graduate Program. Thoughtful efforts have been made to incorporate modern technology and MOOCs to enrich the teaching-learning process. Ultimately, the Program aims the enhance subject knowledge and cultivate critical thinking amongst students – empowering them to effectively address challenges across industries and Business Sectors.
The graduate attributes outlined for the Bachelor of Commerce (B. Com) – FA & AF Program serve as a framework for intended learning outcomes across all Programs. These attributes represent the essential qualities and competencies that a B. Com Graduate is expected to develop and demonstrate upon successful completion of the Program.
Demonstrate the ability to apply comprehensive knowledge and understanding across one or more core disciplines within the field of Commerce.
Ability to effectively articulate enduring and unresolved challenges within the field of Commerce; Ability to show the importance of commerce as precursor to various market developments since the beginning of civilization.
Ability to engage in reflective and independent thinking by understanding the concepts in every area of Commerce, Business and Industry.
Ability to examine the results and apply them to various problems appearing in different branches of Commerce, Business and Industry.
Exhibit ability to deconstruct complex business problems and apply classroom knowledge to formulate practical solutions; Capabilities to analyse and synthesize data and derive inferences for valid conclusion; Able to comprehend solutions to sustain problems originating in the diverse management areas such as Finance, Marketing, Human Resource, Taxation and so on.
Ability to systematically search for, extract, organize and critically evaluate information relevant to specific topics within Commerce and related domains.
Ability to identify and analyze ongoing developments across various branches of Commerce, Business and Industry to support informed academic and Professional Inquiry.
Capability to effectively use various ICT tools such as spreadsheet and business applications, for data exploration, analysis and application of information in diverse business contexts.
Capability to work independently across diverse academic and professional projects, undertaking in-depth study and analysis of various facets within Commerce, Business and Industry
Ability to recognize unethical behavior including falsification and manipulation of information; Capable of managing oneself and navigating complex social systems with integrity, empathy and professionalism
Capability of self-paced and self-directed learning focused on continuous personal and professional development and to encourage knowledge/skill development and reskilling in all areas of Commerce, Business and Industry
COURSE ELIGIBILITY:
Candidates who have successfully completed the two-year Pre – University Course conducted by the Karnataka State or any equivalent qualification as recognized and notified by the University from time to time are eligible to seek admission for this Program.
DURATON OF COURSE:
The Duration of the B. Com – FA & AF Programme shall be Three (03) Academic Years, comprising of Six (06) Semesters.
The CIE and SEE shall carry a weightage of 20% and 80% respectively – bring the total evaluation to 100 marks, regardless of the Course Credits. The evaluation system is comprehensive & continuous throughout the Semester. For each Course, the CIE and SEE evaluation shall be based on the following parameters:
| SL No. | Parameters for the Evaluation | Marks |
|---|---|---|
|
|
Continuous Internal Evaluation (CIE) |
|
|
A |
Continuous & Comprehensive Evaluation (CCE) |
10 Marks |
|
B |
Internal Assessment Tests (IAT) |
10 Marks |
|
|
Total of CIE (A+B) |
20 Marks |
|
C |
Semester End Examination (SEE) |
80 Marks |
|
|
Total of CIE and SEE (A + B + C) |
100 Marks |
The CCE component shall carry a maximum weightage of 10% (10 marks) of the total marks for each Course. Faculty members may select any four of the following assessment methods, each carrying 5 marks:
The IAT shall carry a maximum weightage of 10% (10 marks) of the total marks of each Course. Two tests must be conducted during each Semester, each carrying 20 marks. The scores from these Tests shall be proportionately scaled down to total of 10 marks for evaluation purposes.
| Sections | Description | Marks |
|---|---|---|
|
A |
(Conceptual questions) Answer any FIVE out of seven sub questions |
(05 X 02 = 10 Marks) |
|
B |
(Application questions) Answer any THREE out of five questions |
(03 X 06 = 18 Marks)
|
|
C |
(Analysis and understanding questions) Answer any THREE out of five questions |
(03 X 14 = 42 Marks) |
|
D |
Question completely based on the skill Development part Answer any ONE out of two questions |
(01 X 10 = 10 Marks) |
|
TOTAL |
80 Marks |
|
Sl. No. | Course Code | Title of the Course | Category of Courses | Teaching Hrs per Week (L+T+P) | SEE | CIE | Total Marks | Credit |
1 | Lang.1.1 | Language-I | CC – 1 | As decided by Respective BoS | 3 | |||
2 | Lang.1.2 | Language–II | CC – 2 | As decided by Respective BoS | 3 | |||
3 | B.Com.1.1 | Financial Accounting | DSC – 1 | 4+0+0 | 80 | 20 | 100 | 4 |
4 | B.Com.1.2 | Management Dynamics and Applications | DSC – 2 | 4+0+0 | 80 | 20 | 100 | 4 |
5 | B.Com.1.3 | Corporate Administration | DSC – 3 | 4+0+0 | 80 | 20 | 100 | 4 |
6 | B.Com.1.4 | Business Decisions & Market Structures | DSC – 4 | 4+0+0 | 80 | 20 | 100 | 4 |
7 | CC 1.1 | Constitutional & Moral Values – 1 | CC – 3 | As decided by Respective BoS | 2 | |||
Sub–Total | 24 | |||||||
Sl. No. | Course Code | Title of the Course | Category of Courses | Teaching Hrs per Week (L+T+P) | SEE | CIE | Total Marks | Credit |
1 | Lang.2.1 | Language-I | CC – 4 | As decided by Respective BoS | 3 | |||
2 | Lang.2.2 | Language–II | CC – 5 | As decided by Respective BoS | 3 | |||
3 | B.Com.2.1 | Advanced Financial Accounting | DSC – 5 | 4+0+0 | 80 | 20 | 100 | 4 |
4 | B.Com.2.2 | Financial Management | DSC – 6 | 4+0+0 | 80 | 20 | 100 | 4 |
5 | B.Com.2.3 | Indian Financial System | DSC – 7 | 4+0+0 | 80 | 20 | 100 | 4 |
6 | B.Com.2.4 | BUMASTICS | DSC – 8 | 4+0+0 | 80 | 20 | 100 | 4 |
7 | CC 2.1 | Environmental Studies | CC – 6 | As decided by Respective BoS | 2 | |||
Sub–Total | 24 | |||||||
Sl. No. | Course Code | Title of the Course | Category of Courses | Teaching Hrs per Week (L+T+P) | SEE | CIE | Total Marks | Credit |
1 | Lang.3.1 | Language-I | CC – 7 | As decided by Respective BoS | 3 | |||
2 | Lang.3.2 | Language–II | CC – 8 | As decided by Respective BoS | 3 | |||
3 | B.Com.3.1 | Corporate Accounting | DSC – 9 | 4+0+0 | 80 | 20 | 100 | 4 |
4 | B.Com.3.2 | Advanced Financial Management | DSC – 10 | 4+0+0 | 80 | 20 | 100 | 4 |
5 | B.Com.3.3 | Strategic Management | DSC – 11 | 4+0+0 | 80 | 20 | 100 | 4 |
6 | B.Com.3.4 | · Event Management · E-Commerce · Fundamentals of LSCM (Any one of the above) | DSE – 1 | 4+0+0 | 80 | 20 | 100 | 4 |
7 | B.Com.3.5 | Banking & Insurance | SEC – 1 | 4+0+0 | 80 | 20 | 100 | 4 |
8 | CC 3.1 | Constitutional & Moral Values – 2 | CC – 9 | As decided by Respective BoS | 2 | |||
Sub–Total | 28 | |||||||
Sl. No. |
Course Code | Title of the Course |
Category of Courses | Teaching Hrs per Week (L+T+P) | SEE | CIE |
Total Marks | Credit |
1 | Lang.4.1 | Language-I | CC – 9 | As decided by Respective BoS | 3 | |||
2 | Lang.4.2 | Language–II | CC – 10 | As decided by Respective BoS | 3 | |||
3 | B.Com.4.1 | Advanced Corporate Accounting | DSC – 13 | 4+0+0 | 80 | 20 | 100 | 4 |
4 | B.Com.4.2 | International Finance | DSC – 14 | 4+0+0 | 80 | 20 | 100 | 4 |
5 | B.Com.4.3 | Cost Accounting | DSC – 15 | 4+0+0 | 80 | 20 | 100 | 4 |
6 | B.Com.4.4 |
(Any one of the above) |
DSE – 2 | 4+0+0 | 80 | 20 | 100 | 4 |
7 | B.Com.4.6 | Computer Applications in Business | SEC – 2 | 1+0+2 | 40 | 10 | 50 | 2 |
Sub–Total | 24 | |||||||
Sl. No. |
Course Code | Title of the Course |
Category of Courses | Teaching Hrs per Week (L+T+P) | SEE | CIE |
Total Marks | Credit | ||||||||
1 | B.Com.5.1 | Goods & Services Tax | DSC – 17 | 4+0+0 | 80 | 20 | 100 | 4 | ||||||||
2 | B.Com.5.2 | Income Tax – 1 | DSC – 18 | 4+0+0 | 80 | 20 | 100 | 4 | ||||||||
3 | B.Com.5.3 | Costing Methods & Techniques | DSC – 19 | 4+0+0 | 80 | 20 | 100 | 4 | ||||||||
4 | B.Com.5.4 | Auditing | DSC – 20 | 4+0+0 | 80 | 20 | 100 | 4 | ||||||||
5 | B.Com.5.5 | Specialization – 1
or
|
DSS – 1 | 3+0+0 | 80 | 20 | 100 | 3 | ||||||||
6 | B.Com.5.6 | Specialization – 2
or
| DSS – 2 |
3+0+0 |
80 |
20 |
100 |
3 | ||||||||
| Sl. No. | Course Code | Title of the Course | Category of Courses | Teaching Hrs per Week (L+T+P) | SEE | CIE | Total Marks | Credit | |||||||
| 1 | B.Com.6.1 | Business Taxation | DSC – 21 | 4+0+0 | 80 | 20 | 100 | 4 | |||||||
| 2 | B.Com.6.2 | Income Tax – 2 | DSC – 22 | 4+0+0 | 80 | 20 | 100 | 4 | |||||||
| 3 | B.Com.6.3 | Management Accounting | DSC – 23 | 4+0+0 | 80 | 20 | 100 | 4 | |||||||
| 4 | B.Com.6.4 | Mercantile Law | DSC – 24 | 4+0+0 | 80 | 20 | 100 | 4 | |||||||
| 5 | B.Com.6.5 | Specialization – 1 Security Analysis & Portfolio Management or Corporate Finance | DSS – 3 | 3+0+0 | 80 | 20 | 100 | 3 | |||||||
| 6 | B.Com.6.6 | Specialization – 2 IND AS – II or Advanced Accounting – II | DSS – 4 | 3+0+0 | 80 | 20 | 100 | 3 | |||||||
| 7 | CC | Project Work (Project – 80 Marks; Viva – 20 marks) | CC – 12 | – | 80 | 20 | 100 | 3 | |||||||
| Sub–Total | 25 | ||||||||||||||
