ABOUT THE COURSE
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.
OF THE COURSE
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
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.
STRUCTURE & SYLLABUS
There shall be two types of
i) General Course and
ii) Major Course.
B.Com Major and General Course :In
B.Com, candidates of both Major and General Course shall be required to undergo
the following papers of 100 Marks in each semester.
of Insurance (Business Mathematics is Compulsory for Major Course)
Paper||Financial Accounting I|
Organization and Entrepreneurship Dev.|
Paper (Any One)||Cost Accounting (Accountancy)|
and Micro Finance (Finance)|
|SEMESTER 2 |
Functional English I/ FunctionalMIL I
Paper||Financial Accounting II|
Paper (Any One)||Management Accounting (Accountancy)|
Resource Planning & Dev. (Management)|
Credit Institutions (Finance)|
|SEMESTER 3 |
& Functional English II / Functional MIL II|
Paper (Any One)||Advanced Corporate Accounting
Relations & Labour Laws (Management) |
Institutions &Markets (Finance)|
Paper||Auditing & Assurance|
Paper (Any One)||Advanced Financial Accounting
and Management Accounting (Management)|
Framework of Business I|
Paper (Any One)||Financial Statement Analysis
Reln & Retail Trade Mgmt. (Management)|
Paper||Marketing of Service|
Framework of Business II|
Paper (Any One)||Project Report (Topic base on Commerce,
Economics, Business, Industry or Service sector)|
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.
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.
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.
REQUIREMENT OF CLASSROOM ATTENDANCE
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 Students performance in each of the theory and practical paperwill be
based on the following :
Internal Evaluation 20% marks
AWARD OF DEGREE
On successful completion of
the course, candidates shall be awarded the Degree of Bachelor of Commerce (B.Com.)
by Gauhati University.