B.Com (Hons)
B.Com (Hons)
BESC’s Bachelor of Commerce degree administered under Calcutta University is one of our most rigorous courses. The Bachelor of Commerce degree is designed to provide students with a wide range of managerial skills, while at the same time building competence in a particular area of business. Most universities therefore, plan the degree such that in addition to their major, students are exposed to general business principles, taking courses in accounting, finance, business management, human resources, (business) statistics, marketing, and economics.
Specialisation – Accounting & Finance | Marketing | Taxation | Computer Applications & E- Business
Course Structure
Applicable for students enrolled on/after 2017-18.
First Year: Semester 1
| Course Code | Course Name | Type | Marks |
|---|---|---|---|
| AECC 1.1Chg | Communicative English – 50 Indian Language – 50 |
Non-MCQ | 100 |
| GE 1.1Chg | Microeconomics I & Statistics (50+50) | MCQ | 100 |
| CC 1.1 Chg | Business Laws | MCQ | 100 |
| CC 1.2 Chg | Principles of Management | MCQ | 100 |
| CC 1.1Ch | Financial Accounting – I | Non-MCQ | 100 |
First Year: Semester 2
| Course Code | Course Name | Type | Marks |
|---|---|---|---|
| GE 2.1Chg | E-Commerce & Business Communication (50+50) |
MCQ | 100 |
| CC2.1Chg | Company Law | MCQ | 100 |
| CC2.2Chg | Marketing Management & Human Resource Management (50+50) |
MCQ | 100 |
| CC 2.1Ch | Cost and Management Accounting – I | Non-MCQ | 100 |
Second Year: Semester 3
| Course Code | Course Name | Type | Marks |
|---|---|---|---|
| SEC3.1 Chg | Information Technology & Its Application in Business (Theory -50 + Practical- 50) | MCQ | 100 |
| GE 3.1Chg | Business Mathematics & Statistics (50+50) | MCQ | 100 |
| CC3.1 Ch | Financial Accounting II | Non-MCQ | 100 |
| CC3.2Ch | Indian Financial System | Non-MCQ | 100 |
Second Year: Semester 4
| Course Code | Course Name | Type | Marks |
|---|---|---|---|
| GE 4.1 Chg | Microeconomics II & Indian Economy (50+50) | MCQ | 100 |
| CC4.1Chg | Entrepreneurship Development and Business Ethics (50+50) | MCQ | 100 |
| CC 4.1Ch | Taxation I | Non-MCQ | 100 |
| CC 4.2 Ch | Cost and Management Accounting -II | Non-MCQ | 100 |
Third Year: Semester 5
| Course Code | Course Name | Type | Marks |
|---|---|---|---|
| CC 5.1Ch | Auditing & Assurance | Non-MCQ | 100 |
| CC 5.2 Ch | Taxation II | Non-MCQ | 100 |
| DSE 5.1 A* | Macroeconomics and Advanced Business Mathematics (50+50) | Non-MCQ | 100 |
| DSE 5.2 A* | Corporate Accounting | Non-MCQ | 100 |
Options:
*Or DSE 5.1 M (Consumer Behaviour and Sales Management -50+50) & DSE 5.2 M (Product & Pricing Management and Marketing Communication (50+50)
*Or DSE 5.1T(Public Finance and Taxation) & DSE 5.2 T (Direct Tax: Laws and Practice)
*Or DSE 5.1 e-B (Fundamentals of Computer ) & DSE 5.2 e-B DBMS and System Analysis &Design (50+50)
Third Year: Semester 6
| Course Code | Course Name | Type | Marks |
|---|---|---|---|
| AECC 6.1Chg | Environmental Studies | MCQ | 100 |
| SEC6.1Chg | Computerised Accounting and e-Filing of Tax Returns | Practical Paper Non-MCQ |
100 |
| CC 6.1Ch | Project Work | Non-MCQ | 100 |
| DSE 6.1 A** | Financial Reporting and Financial Statement Analysis | Non-MCQ | 100 |
| DSE 6.2 A** | Financial Management | Non-MCQ | 100 |
Options:
**Or DSE 6.1 M (Retail Management and Marketing of Services (50+50)
& DSE 6.2 M (Rural Marketing and International Marketing (50+50)
**Or DSE 6.1 T (Indirect Tax: Laws and Practices)
& DSE 6.2 T (Tax Procedures and Planning)
**Or DSE 6.1 e-B (Internet & WWW and Functional e-Business System (50+50)
& DSE 6.2 e-B(Computer Applications and e-Business Applications – Practical (50+50)
- Chg: Common for Honours and General
- Ch: Core Course for Honours
- AECC: Ability Enhancement Compulsory Course
- SEC: Skill Enhancement Elective Course
- GE: Generic Elective
- CC: Core Course
- DSE: Discipline Specific Elective
Applicable for students enrolled on/before 2016-17.
First Year
Total Marks: 600 Marks
1.1 Language 100 Marks
– Major Indian Language – 50 marks
– Communicative English – 50 marks
1.2 Financial Accounting I 100 Marks
1.3 Business Regulatory Framework 100 Marks
1.4 Principles & Practice of Management & Business Communication (50+50) 100 Marks
1.5 Economics I 100 Marks
1.6 Business Mathematics & Statistics 100 Marks
Second Year
Total Marks: 600 Marks
2.1 Information Technology & Its Application in Business
– (Theory -50 marks + Practical -50 marks) 100 Marks
2.2 Principles of Marketing* (50) & e-Commerce (50) 100 Marks
2.3 Economics II & Advanced Business Mathematics 100 Marks
2.4 Financial Accounting II 100 Marks
2.5 Direct & Indirect Taxation 100 Marks
2.6 Cost & Management Accounting 100 Marks
Third Year
Students have to select any one of the available specialization before commencement of Third Year.
Third Year Total Marks: 600 Marks
Accounting & Finance
3.1 Financial Accounting III 100 Marks
3.2 Auditing 100 Marks
3.3 Indian Financial System and Financial Market Operations 100 Marks
3.4 Financial Management 100 Marks
3.5 Project Work (Written 50) + (Viva-voce 50) 100 Marks
3.6 Environmental Studies 100 Marks
Taxation
3.1 Public Finance & Taxation 100 Marks
3.2 Direct Tax: Laws & Practices 100 Marks
3.3 Indirect Tax: Laws & Practices 100 Marks
3.4 Tax Planning & Procedures 100 Marks
3.5 Project Work (Written 50) + (Viva-voce 50) 100 Marks
3.6 Environmental Studies 100 Marks
PO / CO / PSO →
Program Outcome / Course Outcome / Program Specific Outcome
Course Eligibility
A candidate taking up Honours Course in a subject must have obtained a minimum of 50% marks in the aggregate and 45% marks in the subject or related subject at the previous qualifying examination.
Or, 55% marks in the subject or related subject at the previous qualifying examination.
Course Duration
3 Years
Course Hours
6:15am – 10:15am (Co-Ed)
3:00pm – 6:45pm (Girls only)
5:15pm – 9:00pm (Co-Ed)
Course Fees
Rs.47,500 (First Year)
