Syllabus of B. Com.
“Nothing ever becomes real till it is experienced”
Looking forward to the bunch of info about the B.com! Here it goes.
Bachelor of Commerce- the one of the many popular options opted by the upcoming frosh across India, for years, has been. B.com, especially for the ones who aimed to pursue a career in the commercial or cooperate fields. While there are various exposures towards the outer ongoing conflict with the market such as gaining knowledge, skills, and training to tackle the corporate world which is completely apart from the other courses.
Think twice before you choose, after you select can’t reject whatever going through- Decision is taken by you..!
Advantages of B. Com.
Let me brief you about the advantages of pursuing B.Com as your UG course:
- Exploring the Vast Range of Topics
If you select B.com as your UG course then frosh is trained duly in the field of commerce, finance and banking. Therefore top specializations are economics, accounts and Finance, Banking and Insurance, marketing, Human resources, Investment Management, Law, Corporate Secretaryship, Taxation.
As rendered in the list above, there is a handful of options around you for a better settlement.
- One go settlement opportunities
B.com is one of those subjects that offer greater employment opportunities across different sectors. Top players of an economy are the master’s pieces in the commerce, it’s an assurance that you will be able to pursue a career either in a public or private field. Therefore, the opportunities to build a lucrative career path for oneself in the extensive run.
- Future Prospects
There are various master degrees available for high profile standards such as providing managerial positions later in their career path. The commonly opted higher education are Chartered Accountancy, MBA, M.Com, and LLB.
- Job Profiles
One key towards the success, one UG certificate and many options such as Auditor, Accountant, Business Analyst, Stock Broker, Budget Analysts, Finance Officer, etc
- Packages
Whether it be a government or private organization, the opportunities for a B.Com graduate is massive, so here are the annual salary details which have been collected from the prior professional experiences.
- Fresher- Rs 2, 00,000 – Rs 4, 50,000.
- Median – Rs 4,50,000 – Rs 7,00,000
- Senior – Rs 8, 00,000 – Rs 11, 00,000.
Syllabus of B. Com.
If you are the one who is opting to engross yourself in B.Com then here goes the syllabus. Check it out.
BCOM- SEMESTER 1
QUANTITATIVE TECHNIQUES – I
Unit 1: Introduction and basic concepts.
Introduction to Statistics: Meaning and definitions, Measures of Central Tendency- Arithmetic mean-properties, Geometric mean and Harmonic mean- properties and applications, mode and median.
UNIT 2: Descriptive statistics of Univariate distributions
Standard deviation: calculation and properties, CV and variance.
Unit 3: Index numbers
Definition, limitations and uses of index numbers, Steps in the construction of index number, Construction of whole sale price index numbers – Simple and weighted average of price relatives, weighted aggregate method – Laspeyres, Paasche’s and Fisher’s index numbers, cost of a living index number, Construction of index number by using aggregate expenditure method and family budget method.
Unit 4: Commercial Arithmetic
Percentage, problem on profit and loss, Trade discount, Cash discount. Simple interest - Compound interest: including for fraction of period- Half yearly, Quarterly problems, Nominal rate and Effective rate of interest.
Unit 5: Ratio and proportions
Definition-Equality
of ratio –Simple problems; Proportion-definition –Direct ProportionInverse
Proportion-Continued Proportion –Problems on proportions.
BCOM- SEMESTER 2
FINANCIAL ACCOUNTING I
UNIT 1: Introduction to Accounting.
Accounting Concepts: Going Concern Concept, Accounting Period Concept, Business entity concept, Accrual Concept, Convention of Consistency; Indian Accounting Standards; Accounting Policies.
UNIT II: Accounting for Professionals
UNIT III: Rectification of Errors
Classification of Errors- Rectification of Errors- After preparing the Trial Balance and before preparing Final Accounts – Suspense Account; After preparing the Final Accounts – Rectification in the next Trading period – Profit & Loss Adjustment Account.
UNIT – IV: Depreciation Accounting
Assets that are not covered by AS - Meaning of depreciable assets; Factors determining economic life of the asset; Methods of depreciation (Change of method of depreciation excluded): Straight Line Method, Reducing Balance Method, Sinking Fund Method
UNIT V: Final Accounts of Sole Trading Concerns:
Preparation of Trading Account and Profit & Loss Account, Balance Sheet
UNIT VI: Final Accounts of Non-Trading Concerns:
Meaning and
Treatment of Revenue and Capital items -Preparation of Income and Expenditure Account
and the Balance Sheet with the given Receipts and Payments Accounts and other
information.
BCOM- SEMESTER 3
STRATEGIC MANAGEMENT AND ORGANIZATIONAL BEHAVIOUR
Unit 1: Introduction to Strategies:
Meaning and introduction, Fundamentals of strategy – Scope and importance- Differences between goals and objectives of the business- Strategic Intent through Vision and Mission statements. Types of Strategies – Generic Strategies.
Unit 2: Strategic Management:
Need, Scope, Key features and importance. Role of Top Management in Strategic Decision Making. Limitations of Strategic Management; Strategic Management Process.
Unit 3: Environmental Analysis:
External environment – General, Economic, Socio-political, Technological and Legal environment. Internal Environment- Structure, Culture, Core-Competencies, Stake-holders and Resources. SWOC Analysis & SOAR Analysis.
Unit 4: Strategy Formulation and Implementation:
Introduction to Strategy Formulation – Process in Strategy Formulation – Strategy implementation Stages – Reasons for Strategy failure & methods to overcome failure. Strategic Business Unit – BCG Matrix.
Unit 5: Introduction to Organizational Behaviour:
Concept of organizational Behaviour (OB) – Importance of Organizational Behaviour – Key Elements of Organizational Behaviour, Role of Managers in OB – Interpersonal Roles – Informational Roles – Decisional Roles, Foundations or Approaches to OB, Challenges and Opportunities for OB.
Unit 6: Foundations of Individual Behaviour :
Factors affecting
individual behaviour - personal, environmental and organizational factors.
Personality: Definition and Meaning of Personality- Determinants of Personality,
Personality Traits Influencing OB.
BCOM- SEMESTER 4
Business Economics
Unit - I: Nature and Scope of Economics
Subject-matter of economics – Distinction between microeconomics and macroeconomics – Basic Terms: Economy (economic system), Economic Goods, Scarcity and Choice, Consumers & Producers (Firms), Risk & Uncertainty, Value & Price. Cost: Marginal cost, average cost and opportunity cost. Revenue: marginal revenue, average revenue and total revenue. Equilibrium – Methods of economic analysis – Role of an Economist – Application of economic knowledge in decision-making and planning
Unit - II: Demand and Supply Analysis
Utility as the basis of demand – Distinction between cardinal utility & ordinal utility – Demand Function – Law of Demand: assumptions, demand curve and exceptions – Uses in pricing and demand forecasting – Elasticity of Demand: Price, and Promotional Elasticity – Methods of Measurement: Point Method, Income Method and Mathematical Method Distinction between supply, stock and surplus – Law of Supply: assumptions, supply curve, Degrees of price elasticity of supply
Unit - III: Production Analysis and Market
Production Analysis: Law of variable proportions and Law of returns to scale. Perfect Competition: concept and features – Monopoly: concept, features & types, price discrimination – Imperfect Competition: (i) Monopolistic Competition: Assumptions; Short-run Equilibrium; Group Equilibrium; the concept of excess capacity. (ii) Oligopoly: types, features, dilemma of oligopolistic firms.
Unit - IV: Macroeconomic Analysis National Income: concepts, measurement – Trade Cycles: features, types and control – Keynes consumption function and investment function – Macroeconomic Policy: objectives and instruments.
B. Com. is a great undergraduate course for people who seek expertise in Commerce. I hope this article has helped you know the syllabus and subjects of the course.