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.

101 General Paper

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

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


201 General Paper

Communicative & Functional English I/ FunctionalMIL I

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


301 General Paper

Environmental Studies

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


401 General Paper

Business Economics

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


501 General Paper

Business Environment

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


601 General Paper

Information Technology in Business

602 Core Paper Marketing of Service
603 Modern Banking Practices
604 Regulatory Framework of Business II
605 Specialised 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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