Bachelor of Commerce

Semester I

Objective:
1) To provide students with conceptual knowledge of financial accounting.
2) To familiarize the students with the knowledege of recording business transactions
Outcomes:
1)To familiarize students with the emerging trends of accounting, users of accounting information, nature and financial accounting principles.
2) To familiarize the students with the concept of depreciation and final accounts of non-profit organization and its importance in present time.
3)To help students understand the concept of hire purchase and instalmnts system and also how operating and financial lease works.
4) To help students with concept of dependent branches and independent branches system and also preparation of consolidated profit and loss account and balance sheet.
5) To familiarize students with the concept of dissolution of Partnership firm.

Objective:
The objective of thispaper is to impart basic knowledge of the important business legislation along with relevant case laws.
Outcome:
Upon successful completion of this course, students will be able to:
1. Demonstrate a comprehensive understanding of the Indian Contract Act, 1872.
2. Grasp the key concepts of the Sale of Goods Act, 1930, differentiate between a contract of sale and an agreement to sell, and understand the rights of an unpaid seller.
3. Explain the nature and registration of partnerships under the Partnership Act, 1932, and Limited Liability Partnerships under the LLP Act, 2008, including partners’ rights and duties, and partnership dissolution.
4. Define various negotiable instruments under the Negotiable Instruments Act, 1881, understand the roles of holders, types of endorsements, and the legal implications of cheques.
5. Understand the key concepts of the Competition Act, 2002, the roles of the Competition Commission of India, and comprehend the regulations of foreign exchange under the Foreign Exchange Management Act, 2000.

Objective:
1. This paper is to develop effective business communication skills among the students.
Outcome:
1: Students will gain an understanding of the significance and scope of business communication within a professional setting.
2: Students will develop an understanding of formal and informal communication networks within a corporate setting.
3: Students will gain hands-on experience in business communication through activities such as group discussions, mock interviews, seminars, effective listening exercises, and individual and group presentations
4: Students will learn to plan, draft, and finalize various types of business messages. They will be proficient in writing business letters, memos, persuasive and sales letters, and formal reports.
5: Students will develop strong analytical skills by preparing detailed reports and presentations. They will learn to assess various factors affecting presentations and apply principles to deliver effective sales and training presentations.

Semester III

Objectives:
1) To provide the students a conceptual framework of Business Statistics
2) To familarize the students with the various statistical tools used for analysing and interpreting statistical data
Outcomes:
1)To familarize students with the concepts of Statistics, and how statistical investigation is carried out. The various methods of data collection techniques, classify it and various methods of graphical representation of the processed data
2) To elucidate the students about the various methodologies of univariate analysis, with techniques such as measures of central tendency and measures of dispersion
3) To help them understand bi-variate datas and the existence of co-relation between them also to help understand the various methods for computation of co-relation coefficients and formulation of regression equations. The concept of standard error of estimate and its computation is also expounded in this unit.
4) To understand the concept of Index Numbers and Time Series Analysis and its application in framing policies, decision making or forecasting figures useful for organization.
5) To understand the applicability of probability and various mathematical prelimiaaries in business decision making process

Objective:
” This course aims to impart knowledge of law pertaining to levy of income tax in India. It also
aims to enable the students to apply the same practically”

Outcome:
After completing the course, the student shall be able to:
1: understand the basic concepts in the law of income tax and determine the determine the residential status of different persons
2: identify the five heads in which income is categorised and compute income under the heads, ‘Salaries’ and ”Income from House Property’.
3: compute income under the head ‘Profits and gains of business or profession’, ‘Capital gains’ and ‘Income from other sources’.
4: understanding clubbing provisions, aggregate income after set off and carry forward for losses and deduction allow under the Income Tax Act and further to compute taxable income and tax liability of individuals and firms.
5: develop the ability to file online returns of income

Objective:
To enable the students to become familiar with the mechanism for conducting business transactions through electronic means.
Outcome:
1: understanding online business models, digital marketing strategies, and e-commerce technology to drive successful online ventures.”
2: Understanding E-Commerce Security & Encryption: Safeguarding online transactions, data, and privacy in the digital marketplace. Mastery of key principles.
3: Understanding IT Act 2000 and Cyber Crimes: Legal framework, digital offenses, and safeguards in the digital realm for a secure cyber environment.
4: Understandings the fundamentals of electronic payment systems, their security measures, and their role in modern financial transactions and commerce.
5: Master online business transactions: e-commerce platforms, payment gateways, customer trust, security, and marketing strategies for digital success and growth.

Semester V

Objective:
This course enable students to acquire knowledge of concepts, methods and techniques of management accounting for the purpose of managerial planning, control and decision making.
Outcomes:
After completing the course, the student shall be able to:
1: understand throughly the conceptual framework of Management Accounting, identification of differences between different form of accounting – Financial, Cost and Management; distinction between cost control and cost reduction.
2: understand budgetary control system as a tool of managerial planning and control; ability to prepare various types of budget.
CO3: understand standard costing system as a tool of managerial control; calculation of variances in respect of each element of cost and sales; control ratios.
4: understand the concept of marginal cost and marginal costing; preparation of income statements using absorption and variable costing; learning of cost-volume-profit analysis and break-even analysis using mathematical and graphical approaches; and the application in businesses.
5: develop skills to prepare cash flow statement to assess an organisation’s liquidity, solvency and financial flexibility. Students will also develop skills to interpret financial ratios and understand their implications for the financial health and performance of the business.

Objective:
This paper will enable the student to know about the various banking practices in the Indian banking industry
Outcome:
After the course completion, the students will be able to:
1: Understand the various categories of customers in the bank, their rights and the legal relationship that exist between banks and customers. They will also cover aspects such as different types of bank accounts and the various services rendered by bank to their customers
2: Understand the concept of collecting banker and various lending facilities offered by the bank, they will also be familiarize with the concepts of non-performing assets and its impact in the industry
3: Understand the various types of loans and advances provided by banks in order to facilitate women entrepreneruship, agriculture and other economic development
4: acquaint with the concept of mortgages, pledge, lien, guarantee, factoring, commercial papers and etc.
5: Understand the impact IT enabled operations in the banking industry and how electronic clearing system has improved efficacy in the banking operations

Objective:
“To provide students with a comprehensive understanding of various business organization forms,management processes, and leadership theories. It aims to equip students with knowledge of marketing, financial, and human resource management concepts. Additionally, it addresses the dynamics of international business and the government-business interface.”
Outcome:
1. Will understand the foundational aspects of Indian business, including key sectors, government policies, and the impact of liberalization and globalization.
2. Will learn about various business organization forms, including sole proprietorships, partnerships, and corporations, as well as the government-business interface and public enterprises.
3. Will master management processes, including planning, decision-making, and strategy formulation, and understand organizational structures such as functional, project, matrix, and network.
4.Exploring leadership concepts and styles, along with trait and situational leadership theories.They will also delve into motivation theories, such as Maslow’s hierarchy and Herzberg’s two-factor theory, and understand the communication process, its barriers, and the concept and process of control.
5. Students will understand marketing management concepts, product life cycles, and pricing strategies, alongside financial management objectives and funding sources like equity, debentures, and venture capital. They will also learn human resource management functions and the dynamics of employer-employee relations.

Objective:
To enable and provide the students to identify and determining corresponding control measures, programming events in such a way that operational information is transferred, forming the base of many routine activities in operations management, etc.
Outcome:
1. Students would understand to control and manage any events that can occur during the service operation.
2. Students would learn/involve how to managing, creating and developing events.
3. Analyze the role of events in image building.
4. Students would learn to demonstrate knowledge and ability to identify risk areas, evaluate safety measures
5. Students would understand to demonstrate knowledge and ability to review, analyze events and relate to case studies, etc.

HONOURS PROGRAMME

  • BCH-1.1 Environmental Studies [Ability-Enhancement Compulsory Course (AECC)-1
  • BCH-1.2 Financial [Accounting Core Course C-1]
  • BCH-1.3 Business Law [Core Course C-2]
  • BCH-1.4 Micro Economics Generic [Elective (GE)-1]
  • BCH-2.1 Business Communication (Language English/Hindi/MIL) [Ability-Enhancement Compulsory Course (AECC)-2]
  • BCH-2.2 Corporate Accounting [Core Course C-3]
  • BCH-2.3 Corporate Laws [Core Course C-4]
  • BCH-2.4 Macro Economics [Generic Elective (GE)-2]
  • BCH-3.1 Human Resource Management [Core Course C-5]
  • BCH-3.2 Income Tax Law and Practice [Core Course C-6]
  • BCH-3.3 Management Principles and Applications [Core Course C-7]
  • BCH-3.4 Business Statistics [Generic Elective (GE)-3]
  • BCH-3.5 E-Commerce [Skill-Enhancement Elective Course (SEC)-1]
  • BCH-4.1 Cost Accounting [Core Course C-8]
  • BCH-4.2 Business Mathematics [Core Course C-9]
  • BCH-4.3 Computer Applications in Business [Core Course C-10]
  • BCH-4.4 Indian Economy [Generic Elective (GE)-4]
  • BCH-4.5 Entrepreneurship [Skill-Enhancement Elective Course (SEC)-2]
  • BCH-5.1 Principles of Marketing
  • BCH-5.2 Fundamentals of Financial Management
  • BCH-5.3 DSE-1 (Any one of Group A)*
  • BCH-5.4 DSE-2 (Any one of Group A)*

Discipline-Specific Elective (DSE) Group A

  1. Management Accounting
  2. Indian Financial System
  3. Advertising
  4. Fundamentals of Insurance
  5. Office Management and Secretarial Practice
  6. Banking Theories and Practices
  7. Computerised Accounting System
  • BCH-6.1 Auditing and Corporate Governance
  • BCH-6.2 Indirect Tax Law
  • BCH-6.3 DSE-3 (Any one of Group B)**
  • BCH-6.4 DSE-4 (Any one of Group B)**

Discipline-Specific Elective (DSE) Group B

  1. Fundamentals of Investment
  2. Consumer Affairs and Customer Care
  3. Financial Services
  4. International Business
  5. Industrial Relations and Labour Laws
  6. Project Planning and Management
  7. Business Research Methods and Project Work

Updated Syllabus under CBCS

The Bachelor of Commerce in Tetso College is designed to provide students with a wide range of managerial skills, while building competence in a particular area of business and are exposed to courses in accounting, finance, business management, human resources, marketing, and economics.

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