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 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.

101General Paper

Business Mathematics/Fundamentals of Insurance (Business Mathematics is Compulsory for Major Course)

102Core PaperFinancial Accounting I
103Business Organization and Entrepreneurship Dev.
104Indian Financial Systems
105Specialised Paper (Any One)Cost Accounting (Accountancy)
105Human ResourceManagement (Management)
105Rural and Micro Finance (Finance)


201General Paper

Communicative & Functional English I/ FunctionalMIL I

202Core PaperFinancial Accounting II
203Principles of Management
204Business Statistics
205Specialised Paper (Any One)Management Accounting (Accountancy)
205Human Resource Planning & Dev. (Management)
205Micro Credit Institutions (Finance)


301General Paper

Environmental Studies

302Comm. & Functional English II / Functional MIL II
303Core PaperCorporate Accounting
304Direct Taxes
305Corporate Law
306Specialised Paper (Any One)Advanced Corporate Accounting (Accountancy)
306Industrial Relations & Labour Laws (Management)
306Financial Institutions &Markets (Finance)


401General Paper

Business Economics

402Core PaperAuditing & Assurance
403Indirect Taxes
404Financial Services
405Specialised Paper (Any One)Advanced Financial Accounting (Accountancy)
405Cost and Management Accounting (Management)
405International Banking (Finance)


501General Paper

Business Environment

502Core PaperMarketing Management
503Financial Management
504Regulatory Framework of Business I
505Specialised Paper (Any One)Financial Statement Analysis (Accountancy)
505Customer Reln & Retail Trade Mgmt. (Management)
505International Trade (Finance)


601General Paper

Information Technology in Business

602Core PaperMarketing of Service
603Modern Banking Practices
604Regulatory Framework of Business II
605Specialised 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.


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.






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