The B.Com programme equips the studentswith the basic understanding of the present day trade and commerce. It provides the students with the knowledge of Accounting principles, Economic laws, methods of professional communication and other aspects of trade and commerce. The course further provides the needed academic platform for pursuing higher studies in branches of commerce.



1. To develop professional knowledge and skills in trade and commerce.
2.To instill in students a strong sense of ethics and corporate values through understanding of commerce.
3. To train the students with the needed skill in comprehending the efficient role of Communication strategies in Business.



The 3 year full time Bachelor of Commerce (Honours) at NERIM Commerce College is conducted as per the prescribed regulations and syllabi of Gauhati University.



There shall be two types of courses :

i) General Course and

ii) Major Course.

B. Com. (Hons.): Three-Year (6-Semester) CBCS Programme

BCM-AE-1014 Business Communication (English/Hindi/MIL) Ability-Enhancement Compulsory Course (AECC)-1
COM-HC-1026 Financial Accounting Core Course C-1
COM-HC-1036 Business Law Core Course C-2
Any one of the following
Micro Economics
Investing in Stock Markets
Generic Elective (GE)-1
Generic Elective (GE)-1


ENV-AE-2014 Environmental Studies Ability-Enhancement Compulsory Course (AECC)-2
COM-HC-2026 Corporate Accounting Core Course C-3
COM-HC-2036 Corporate Laws Core Course C-4
Any one of the following
Macro Economics
Insurance & Risk Management
Generic Elective (GE)-2
Generic Elective (GE)-2


COM-HC-3016 Computer Applications in Business Core Course C-5
COM-HC-3026 Income-tax Law and Practice Core Course C-6
COM-HC-3036 Management Principles and Applications Core Course C-7
COM-GE-3046 (A)
COM-GE-3046 (B)
Any one of the following
Business Statistics/
Operation Research in Business
Generic Elective (GE)-3
COM-SEC-HC-3054 (A)
COM-SEC-HC-3054 (B)
Any one of the following
New Venture Planning
Skill-Enhancement Elective Course (SEC)-1


COM-HC-4016 Cost Accounting

Core Course C-8

COM-HC-4026 Business Mathematics Core Course C-9
COM-HC-4036 Human Resource Management Core Course C-10
COM-GE-4046 (A)
COM-GE-4046 (B)
Any one of the following
Indian Economy/
Micro Finance
Generic Elective (GE)-4
COM-SEC-HC-4054 (A)
COM-SEC-HC-4054 (B)
Any one of the following
E-Filing of Returns
Skill-Enhancement Elective Course (SEC)-2


COM-HC-5016 Principles of Marketing

Core Course C-11

COM-HC-5026 Fundamentals of Financial Management Core Course C-12
  DSE-1 (Any one of Group A other than the subject selected under DSE-2) Discipline Specific Elective (DSE)-1
  DSE-2 (Any one of Group A other than the subject selected under DSE-1) Discipline Specific Elective (DSE)-2
  Discipline Specific Elective (DSE)
Group A
COM-DSE-HC-5036 (A) Management Accounting  
COM-DSE- HC-5036 (B) Advanced Financial Accounting  
COM-DSE- HC-5036 (C) Advertising  
COM-DSE- HC-5036 (D) Banking  
COM-DSE- HC-5036 (E) Computerised Accounting System  
COM-DSE- HC-5036 (F) Indian Financial System  


COM-HC-6016 Auditing and Corporate Governance

Core Course C-13

COM-HC-6026 Indirect Tax Laws Core Course C-14
  DSE-3 (Any one of Group B other than the subject selected under DSE-4) Discipline Specific Elective (DSE)-3
  DSE-4 (Any one of Group B other than the subject selected under DSE-3) Discipline Specific Elective (DSE)-4
  Discipline Specific Elective (DSE)
Group B
COM-DSE- HC-6036 (A) Fundamentals of Investment  
COM-DSE- HC-6036 (B) Consumer Affairs and Customer Care  
COM-DSE- HC-6036 (C) Advanced Corporate Accounting  
COM-DSE- HC-6036 (D) International Business  
COM-DSE- HC-6036 (E) Industrial Relations and Labour Laws  
COM-DSE- HC-6036 (F) Business Research Methods and Project Work  



a) A candidate for theB.ComDegree Examination of Semester I, Semester II, Semester III, Semester IV, Semester V and Semester VI shall be examined in Semester period (half yearly) in the papers at such a time as may be fixed by the University.The semester examinations shall be held at the end of respective semester classes.
b) Semester end examination in each paper except paper 605 (in Semester VI) in B.Com course shall be of 80 marks and of 3 (three) hours duration. The balance 20 marks shall be on the basis of Internal Assessment. Internal Assessmentmarks should be based on Sessional / Periodical test to be conducted by theCollege and the criteria prescribed by thisUniversity.


Eligibility to sit for semester I, Semester II, Semester III, Semester IV, Semester V and Semester VI Examinations.

a ) A student shall not be eligible to sit for the Semester I, Semester II, Semester III, Semester IV, SemesterV and SemesterVI examination if he / she fails to earn the required credit as given below. To earn the required credit a candidate shall attend a minimum of 75%of theLectures /Tutorials / Practical lectures delivered in each subject separately.

N.B.: There may be change in Regulation of B.Com prescribed by GauhatiUniversity. For any such change if occurs students shall be required to abide by the provisions of such changemade by the University.



Any student who has passed HS / 10+2 in Commerce streamwith 45%marks in aggregate is eligible to apply for admission into B.Com three year programme at NERIMCommerce College. However, a relaxation of 5%marks shall be applicable for students belonging to ST/ SC/OBCcategory. Students intending to opt for admission intoB.Comthree year programme fromScience /Arts streamshall need to have a compulsory Mathematics paper in HS / 10+2 without which they shall not be considered eligible for admission.



Selection forAdmission into 3 year full timeB.Com(Major) programme shall bemade completely on the basis of Merit.

N.B. : Eligibility criteria and procedure for Admission is subject to change from time to time as per the notification of theUniversity.



A student of B.Com 3 year programme shall have to attend minimum 75 % of total classes in each paper to be eligible to appear in each semester end examination. Evaluation of Student’s performance in each of the theory and practical paperwill be based on the following :

Internal Evaluation 20% marks

External Evaluation 80% marks



On successful completion of the course, candidates shall be awarded the Degree of Bachelor of Commerce (B.Com.) by Gauhati University.






© 2016 NERIM. All Rights Reserved  
Powered by