Acharya B School Bangalore Karnataka
- College
- Co - Education
- ESTD 2008
- Arts, Science & Commerce
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Bachelor of Commerce (B.Com)
Bachelor of Commerce (B.Com)
Course
At ABBS, our courses are versatile blends of industry insights and functional application. The B.Com programme spotlights a range of subjects including accounting, finance, income tax, marketing, human resources and principles of management. Students are encouraged to pick a specialization in line with their inclinations in their final year.
Duration
The Course Of Study Is Four (04) Years Of Eight Semesters. A Candidate Shall Complete His/Her Degree Within Eight (08) Academic Years From The Date Of His/Her Admission To The First Semester. However, Students Successfully Complete Two (02) Years Of The Course And Leave The Course, Will Be Awarded Diploma In Commerce. Students Successfully Completes Three (03) Years Of The Course Will Be Awarded Bachelors Degree In Commerce (B.Com.). An Option Is Provided To The Students To Continue The Course To The Fourth Year And Those Who Successfully Complete The Fourth Year Will Be Awarded Bachelors Degree In Commerce (Hon.) {B.Com, (Hon.)}.
Eligibility
Candidates Who Have Completed Two Year Pre – University Course Of Karnataka State Or Its Equivalent With Business Studies And Accountancy As Two Major Subjects Of Study In Both First And Second Year Pre-University Are Eligible For Admission Into This Course.
Medium Of Instruction
The Medium Of Instruction Shall Be English. However, A Candidate Will Be Permitted To Write The Examination Either In English Or In Kannada.
Attendance
- For the purpose of calculating attendance, each semester shall be taken as a Unit.
- 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 subjects compulsorily.
- A student who fails to complete the course in the manner stated above shall not be permitted to take the University examination.
Scheme Of Examination
- There shall be a university examination at the end of each semester. The maximum marks for the university examination in each paper shall be 70.
- Of the 30 marks of Internal Assessment, 20 marks shall be based on two tests. Each test shall be of at least 01 hour duration to be held during the semester. The average of two tests shall be taken as the internal assessment marks. The remaining 10 marks of the Internal Assessment shall be based on Attendance and Skill Development Record of 05 marks each.
- The marks based on attendance shall be awarded as given below:
81% to 85% = 03 marks.
86% to 90% = 04 marks.
91% to 100% = 05 marks.
- Marks for skill development shall be awarded by the faculty concerned based on Skill Development exercises provided in the syllabus of each paper. The student is required to prepare/workout the concerned exercises in a Record Book maintained by him/her and shall submit it the faculty concerned at least 15 days before the last date of the semester.
Minimum For A Pass
Candidates Who Have Obtained A Minimum Of 35% Marks In University Examination (I.E. 25 Marks Out Of 70 Marks Of Theory Examination) And 40% In Aggregate (I.E., Total Of University Examination And Internal Assessment Marks) In Each Subject Shall Be Eligible For A Pass Or Exemption In That Subject.
Syllabus
| SEMESTER - I | ||||||||
| Subjects | Paper | Instruction Hrs/Week | Duration of Exam (Hrs) | Marks | Credits | |||
| IA | Exam | Total | ||||||
| Part 1 Languages | Language - I: Kannada/Sanskrit/Urdu/Tamil/Telugu/Malayalam/Additional English/Marathi/Hindi | 1.1 | 4 | 3 | 20 | 80 | 100 | 2 |
| Language - II : English | 1.2 | 4 | 3 | 20 | 80 | 100 | 2 | |
| Part 2 Optional | Financial Accounting | 1.3 | 4 | 3 | 30 | 70 | 100 | 2 |
| Indian Financial System | 1.4 | 4 | 3 | 30 | 70 | 100 | 2 | |
| Marketing & Services Management | 1.5 | 4 | 3 | 30 | 70 | 100 | 2 | |
| A. Corporate Administration OR B. Methods & Techniques for Business Decisions. (Students can choose any one) | 1.6 | 4 | 3 | 30 | 70 | 100 | 2 | |
| Part 3 | Foundation Course* | 3 | 3 | 20 | 80 | 100 | 2 | |
| CC & EC* | 50 | 50 | 1 | |||||
| Total Credits | 15 | |||||||
| SEMESTER - II | ||||||||
| Subjects | Paper | Instruction Hrs/Week | Duration of Exam (Hrs) | Marks | Credits | |||
| IA | Exam | Total | ||||||
| Part 1 Languages | Language - I: Kannada/Sanskrit/Urdu/Tamil/Telugu/Malayalam/Additional English/Marathi/Hindi | 2.1 | 4 | 3 | 20 | 80 | 100 | 2 |
| Language - II : English | 2.2 | 4 | 3 | 20 | 80 | 100 | 2 | |
| Part 2 Optional | Advanced Financial Accounting | 2.3 | 4 | 3 | 30 | 70 | 100 | 2 |
| Retail Management | 2.4 | 4 | 3 | 30 | 70 | 100 | 2 | |
| Banking Law & Operations | 2.5 | 4 | 3 | 30 | 70 | 100 | 2 | |
| Quantitative Analysis for Business Decisions - I | 2.6 | 4 | 3 | 30 | 70 | 100 | 2 | |
| Part 3 | Foundation Course* | 3 | 3 | 20 | 80 | 100 | 2 | |
| CC & EC* | 50 | 50 | 1 | |||||
| Total Credits | 15 | |||||||
| SEMESTER - III | ||||||||
| Subjects | Paper | Instruction Hrs/Week | Duration of Exam (Hrs) | Marks | Credits | |||
| IA | Exam | Total | ||||||
| Part 1 Languages | Language - I: Kannada/Sanskrit/Urdu/Tamil/Telugu/Malayalam/Additional English/Marathi/Hindi | 3.1 | 4 | 3 | 30 | 70 | 100 | 2 |
| Language - II : English | 3.2 | 3 | 3 | 30 | 70 | 100 | 2 | |
| Part 2 Optional | Corporate Accounting | 3.3 | 4 | 3 | 30 | 70 | 100 | 2 |
| Financial Management | 3.4 | 4 | 3 | 30 | 70 | 100 | 2 | |
| Business Ethics | 3.5 | 4 | 3 | 30 | 70 | 100 | 2 | |
| Quantitative Analysis for Business Decisions - II | 3.6 | 4 | 3 | 30 | 70 | 100 | 2 | |
| Public Relations & Corporate Communication | 3.7 | 3 | 3 | 30 | 70 | 100 | 2 | |
| Part 3 | Foundation Course* | 3 | 3 | 30 | 70 | 100 | 2 | |
| CC & EC* | 50 | 50 | 1 | |||||
| Total Credits | 17 | |||||||
| SEMESTER - IV | ||||||||
| Subjects | Paper | Instruction Hrs/Week | Duration of Exam (Hrs) | Marks | Credits | |||
| IA | Exam | Total | ||||||
| Part 1 Languages | Language - I: Kannada/Sanskrit/Urdu/Tamil/Telugu/Malayalam/Additional English/Marathi/Hindi | 4.1 | 4 | 3 | 30 | 70 | 100 | 2 |
| Language - II : English | 4.2 | 3 | 3 | 30 | 70 | 100 | 2 | |
| Part 2 Optional | Advanced Corporate Accounting | 4.3 | 4 | 3 | 30 | 70 | 100 | 2 |
| Cost Accounting | 4.4 | 4 | 3 | 30 | 70 | 100 | 2 | |
| E - Business & Accounting | 4.5 | 4 | 3 | 30 | 70 | 100 | 2 | |
| Stock & Commodity Markets | 4.6 | 4 | 3 | 30 | 70 | 100 | 2 | |
| Principles of Event Management | 4.7 | 3 | 3 | 30 | 70 | 100 | 2 | |
| Part 3 | Foundation Course* | 3 | 3 | 30 | 70 | 100 | 2 | |
| CC & EC* | 50 | 50 | 1 | |||||
| Total Credits | 17 | |||||||
| SEMESTER - V | ||||||||
| Subjects | Paper | Instruction Hrs/Week | Duration of Exam (Hrs) | Marks | Credits | |||
| IA | Exam | Total | ||||||
| Part 2 Optional | Entrepreneurship Development | 5.1 | 4 | 3 | 30 | 70 | 100 | 3 |
| International Financial Reporting Standards | 5.2 | 4 | 3 | 30 | 70 | 100 | 3 | |
| Income Tax - I | 5.3 | 4 | 3 | 30 | 70 | 100 | 3 | |
| Costing Methods | 5.4 | 4 | 3 | 30 | 70 | 100 | 3 | |
| Elective - I | 5.5 | 4 | 3 | 30 | 70 | 100 | 3 | |
| Elective - II | 5.6 | 4 | 3 | 30 | 70 | 100 | 3 | |
| Part 3 | SDC | 3 | 3 | 30 | 70 | 100 | 2 | |
| Total Credits | 20 | |||||||
| SEMESTER - VI | ||||||||
| Subjects | Paper | Instruction Hrs/Week | Duration of Exam (Hrs) | Marks | Credits | |||
| IA | Exam | Total | ||||||
| Part 2 Optional | Business Regulations | 6.1 | 4 | 3 | 30 | 70 | 100 | 3 |
| Principles & Practice of Auditing | 6.2 | 4 | 3 | 30 | 70 | 100 | 3 | |
| Income Tax - II | 6.3 | 4 | 3 | 30 | 70 | 100 | 3 | |
| Management Accounting | 6.4 | 4 | 3 | 30 | 70 | 100 | 3 | |
| Elective - I | 6.5 | 4 | 3 | 30 | 70 | 100 | 3 | |
| Elective - II | 6.6 | 4 | 3 | 30 | 70 | 100 | 3 | |
| Part 3 | SDC | 3 | 3 | 30 | 70 | 100 | 2 | |
| Total Credits | 20 | |||||||
Foundation, Skill Development Or Interdisciplinary Courses (Foundation Course*)
(Common For All Programmes):
- Constitution of Indian and Human Rights
- Environment and Public Health
- Computer Applications and Information Technology
- Business Entrepreneurship and Management
- Philosophy, Psychology and Life Skills
- Personality Development and Leadership / Integrating Mind, Body and Heart
- Indian History, Culture and Diversity
- Research Methodology
- Education and Literacy / Science and Life
- Human Resource Development Management
- One of the Foreign Languages such as German, French etc.
- Any other Course prescribed by the University from time to time
- Commodity & Stock Market
- Mathematics in finance.
Co-And Extra – Curricular Activities (CC& EC*)
A Student Shall Opt For Any One Of The Following Activities In The First Four Semesters Offered In The College
- N.S.S / N.C.C./Rotary Activities / Rovers and Rangers
- Sports and Games / Activities related to Yoga
- A Small project work concerning the achievements of Indian in different fields
- Evolution of study groups/seminar circles on Indian thoughts and ideas
- Interaction with local communities in their neighborhood and learn about and from them
- Exploring different aspects of Indian civilizations
- Other activities such as Cultural Activities as prescribed by the University.
Evaluation Of Co-And Extra Curricular Activities Is As Per The Procedure Evolved By The University From Time To Time.
Career Opportunities
- Business Consultancies
- Educational Institutes
- Industrial Houses
- Public Accounting Firms
- Policy Planning
- Foreign Trade
- Banks
- Budget Planning
