ATNCC
National Education Society (R).,
Acharya Tulsi National College of Commerce, Shivamogga.
College with Potential for Excellence.
Accredited by NAAC at the B Grade Level, with a CGPA of 2.86 - Sept.
08
and Affiliated to Kuvempu University.
Bachelor of Commerce
B. Com., Course Structure
The students of B. Com Degree Course will study the following subjects or other subjects and course contents as may be prescribed by the university from time to time.
Duration of course
The course of study for B. Com., degree shall extend over a period of 3academic years, each academic year is comprised of two semesters and each semester is comprised of 16 weeks of class work, provided that the candidates completes his/ her degree within six years from the date of admission to the first semester of the B. Com., degree course.
The students of B. Com Degree Course will study the following subjects or other subjects and course contents as may be prescribed by the university from time to time.
Duration of course
The course of study for B. Com., degree shall extend over a period of 3academic years, each academic year is comprised of two semesters and each semester is comprised of 16 weeks of class work, provided that the candidates completes his/ her degree within six years from the date of admission to the first semester of the B. Com., degree course.
Courses Offered
Categories
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| B. COM - FIRST SEMESTER | ||
| Sl. No | Code No. | Subjects |
| Group - I : Language Papers | ||
| 01 | 101 | Language- I Course - I |
| 02 | 102 | Language - II Course - I |
| Group - II : Commerce Papers | ||
| 03 | 103 | Finance Accounting - I |
| 04 | 104 | Managerial Economics |
| 05 | 105 | Management and Behavioral Process |
| 06 | 106 | International Business Environment |
| B. COM - SECOND SEMESTER | ||
| Sl. No | Code No. | Subjects |
| Group - I : Language Papers | ||
| 07 | 201 | Language- I Course - II |
| 08 | 202 | Language - II Course - II |
| Group - II : Commerce Papers | ||
| 09 | 203 | Finance Accounting - II |
| 10 | 204 | Money and Public Finance |
| 11 | 205 | Marketing Management |
| 12 | 206 | Business Mathematics |
| B. COM - THIRD SEMESTER | ||
| Sl. No | Code No. | Subjects |
| Group - I : Language Papers | ||
| 13 | 301 | Language- I Course - III |
| 14 | 302 | Language - II Course - III |
| Group - II : Commerce Papers | ||
| 15 | 303 | Corporate Accounting - I |
| 16 | 304 | Corporate Law |
| 17 | 305 | Principles and Practice of Insurance Management |
| 18 | 306 | Information Technology - I |
| 19 | 307 | Environmental Science |
| B. COM - FOURTH SEMESTER | ||
| Sl. No | Code No. | Subjects |
| Group - I : Language Papers | ||
| 20 | 401 | Language- I Course - IV |
| 21 | 402 | Language - II Course - IV |
| Group - II : Commerce Papers | ||
| 22 | 403 | Corporate Accounting - I |
| 23 | 404 | Business Law |
| 24 | 405 | Law and practice of Banking |
| 25 | 406 | Information Technology - I |
| 26 | 407 | Constitution of India |
| B. COM - FIFTH SEMESTER ( ALL COMMERCE PAPERS ) | ||
| Sl. No | Code No. | Subjects |
| 27 | 501 | Financial Management |
| 28 | 502 | Law and Practice of Income Tax - I |
| 29 | 503 | Business Statistics - I |
| 30 | 504 | Cost Accounting - I (Elements of Costs) |
| 31 | 505 | Advanced Accounting and Auditing |
| 32 | 506 | Financial Markets and Services |
| 33 | 507 | Specializations Stream, Course - I |
| 34 | 508 | Logical and Analytical Reasoning |
| B. COM - SIXTH SEMESTER ( ALL COMMERCE PAPERS ) | ||
| Sl. No | Code No. | Subjects |
| 35 | 601 | Management Accounting |
| 36 | 602 | Law and Practice of Income Tax - II |
| 37 | 603 | Business Statistics - II |
| 38 | 604 | Cost Accounting - II (Methods and Systems of Costing) |
| 39 | 605 | Human Resource Management |
| 40 | 606 | Entrepreneurship Development and Small Business Management OR Project work |
| 41 | 607 | Specializations Stream, Course - II |
| 42 | 608 | Personality Development. |
Examination : 3 Hours per paper
Maximum marks per paper : 100
Semester - end University Examination : 80 marks
Internal assessment : 20 Marks
There will be two testes in Languages in each semester and a test and skill development for internal assessment in commerce subjects.
Out of the two Languages of semesters - I to IV of B.Com selected by the students, at least one shall be an Indian Language such as Kannada, Hindi, Sanskrit, Urdu, Tamil, Telugu, Malayalam etc,. However, in the case of foreign nationals, the requirements of an Indian language maybe waived off by the University.
The student shall be offered the same two languages for B. Com programme which he / she has studies at the Pre-University level. How ever, a student may opt for Kannada ever if he / she has not studies it at the Pre-University level.
The university may permit private study of a Language by a student if the number of students opting for the language is less-than five, and allow him/ her to appear for the examination inthat language without insisting on attendance, and
A student who has taken admission to B. Com - V Semester shall select any one of the following as his / her specialization stream being compulsory. Course - I of the specialization Stream selected by the student shall be studied in B. Com - V Semester shall be studied in B.Com - VI Semester.
A student in B. Com - VI Semester shall have the option either to study “Entrepreneurship Development and small Business Management” course (course 606) or to take up Project work, and prepare and submit the Project Report under the guidance of a teacher before the commencement of examination of Semester - VI. The candidate who fails to submit the Project Report shall not be permitted to take the whole examination B. Com - VI Semester. And Besides the above Course (as stated under 7.1 above,) the students of B. Com Programme shall be offered the following additional Courses which are Mandatory. Environment Science in III Semester and Constitution of India in IV Semester.
Appearance for the Examination
A Candidate should apply for all the subjects of the semester when he/she appears for the examination of that semester for the first time.
Declaration of Result
The Degree of Bachelor of Commerce shall be awarded to the candidates who have passed all the courses of all the six semesters of B. Com,.
However, the Class of the Degree shall be awarded only to those students who have passed all the courses of the last / final two Semesters (that is Semesters - V and VI) in the first attempt.
The class of passing of B. Com Degree programmae shall be announced based on the percentage of marks secured in the last / final two semester ( that is Semester - V and VI) in the first attempt as follows.
Maximum marks per paper : 100
Semester - end University Examination : 80 marks
Internal assessment : 20 Marks
There will be two testes in Languages in each semester and a test and skill development for internal assessment in commerce subjects.
Out of the two Languages of semesters - I to IV of B.Com selected by the students, at least one shall be an Indian Language such as Kannada, Hindi, Sanskrit, Urdu, Tamil, Telugu, Malayalam etc,. However, in the case of foreign nationals, the requirements of an Indian language maybe waived off by the University.
The student shall be offered the same two languages for B. Com programme which he / she has studies at the Pre-University level. How ever, a student may opt for Kannada ever if he / she has not studies it at the Pre-University level.
The university may permit private study of a Language by a student if the number of students opting for the language is less-than five, and allow him/ her to appear for the examination inthat language without insisting on attendance, and
A student who has taken admission to B. Com - V Semester shall select any one of the following as his / her specialization stream being compulsory. Course - I of the specialization Stream selected by the student shall be studied in B. Com - V Semester shall be studied in B.Com - VI Semester.
A student in B. Com - VI Semester shall have the option either to study “Entrepreneurship Development and small Business Management” course (course 606) or to take up Project work, and prepare and submit the Project Report under the guidance of a teacher before the commencement of examination of Semester - VI. The candidate who fails to submit the Project Report shall not be permitted to take the whole examination B. Com - VI Semester. And Besides the above Course (as stated under 7.1 above,) the students of B. Com Programme shall be offered the following additional Courses which are Mandatory. Environment Science in III Semester and Constitution of India in IV Semester.
Appearance for the Examination
A Candidate should apply for all the subjects of the semester when he/she appears for the examination of that semester for the first time.
Declaration of Result
The Degree of Bachelor of Commerce shall be awarded to the candidates who have passed all the courses of all the six semesters of B. Com,.
However, the Class of the Degree shall be awarded only to those students who have passed all the courses of the last / final two Semesters (that is Semesters - V and VI) in the first attempt.
The class of passing of B. Com Degree programmae shall be announced based on the percentage of marks secured in the last / final two semester ( that is Semester - V and VI) in the first attempt as follows.
| Percentage of Marks (Semesters V and VI) | Description Result |
| < 00 - 40 | Fail |
| ³ 40 < 50 | Pass |
| ³ 50 < 60 | Second Class |
| ³ 60 < 70 | First Class |
| ³ 70 and above | First Class with Distinction |
Promotion to Next Higher Semester
For admission to B.Com - III Semester, a student shall pass at least 40% of the course of B. com - I and II semesters put together subject to a minimum of five courses ( excluding the courses, Environmental Science and Constitution of India ) and
For admission to B. Com - V Semester, the student shall pass at least 40 % of the Courses of B. Com - I to IV Semester ( Excluding the courses, Environmental Science and Constitution of India).
For admission to B.Com - III Semester, a student shall pass at least 40% of the course of B. com - I and II semesters put together subject to a minimum of five courses ( excluding the courses, Environmental Science and Constitution of India ) and
For admission to B. Com - V Semester, the student shall pass at least 40 % of the Courses of B. Com - I to IV Semester ( Excluding the courses, Environmental Science and Constitution of India).
| Specialization Stream |
|
A : Accounting Course - I : 507 A1: Accounting Standards - I Course -I I : 607 A2: Accounting Standards - II |
|
B: Business Taxation Course - I : 507 B1: wealth Tax and Central Taxes Course -I I : 607 B2: State Taxes and Income Tax |
| C: Financial Management Course - I : 507 C1: Investment Management- I Course -I I : 607 C2: Investment Management- II |
|
D: Banking Course - I : 507 D1: Indian Banking Course -I I : 607 D2: International Banking |
| E : Insurance Course - I : 507 E1: Risk Management and insurance Course -I I : 607 E2: Management of Insurance Business |
|
F: Marketing Management Course - I : 507 F1: Marketing Management - I Course -I I : 607 F2: Marketing Management - II |
|
G : Human Resource Management Course - I : 507 G1: Career Planning and Development Course -I I : 607 G2: Organization and People |
|
H: Tourism and Hospitality Management Course - I : 507 H1: Tourism Management Course -I I : 607 H2: Hospitality Management |
|
I: E-commerce Course - I : 507 I1: E-commerce and Programming in C Course -I I : 607 I2: Internet, Power Point and Visual Basic |
|
J: Quantitative Techniques Course - I : 507 J1: Quantitative Techniques - I Course -I I : 607 J2: Quantitative Techniques - II |
