Program Overview

Bachelor of Commerce (B.Com.) – Program Overview

The college offers three years degree program in B.Com. (Accountancy) as per the NEP 2020. A learner can take admission in the First year B.Com. If learner fulfils the admission criteria as per the norms of the University of Mumbai. This programme is divided into six semesters and offers combination of Major and minor subjects along with open electives, Ability Enhancement Courses, Vocational Skill Courses, Indian Knowledge System, NCC, NSS, CC and Extension work.

Learner can select the combination of elective subjects in each semester.

Semester I - NEP 2020
Verticals	Course/Subject	Credits
Major	Accountancy and Financial Management I	2
	Introduction to Business	2
	Basic Tools in Economics	2
Minor	Not Applicable
Open Electives (OE)	Indian Economic Policy - I	2
	Environmental Education	2
Vocational Skill Course (VSC)	Vocational Skills in Accountancy - I	2
	Vocational Skills in Accountancy - II	2
Ability Enhancement Courses (AEC)	Business Communication Skills - I	2
	Indian Knowledge System- Generic - I	2
	Indian Constitution	2
Co-curricular Courses (CC)	NSS or Cultural Activities	2
	Total	22 credits

Semester II - NEP 2020
Verticals	Course/Subject	Credits
Major	Accountancy and Financial Management II	2
	Introduction to Service Sector	2
	Market Analytics in Economics	2
Minor	Introduction to Business Law - I	2
Open Electives (OE)	Introduction to Capital Market	2
	Environmental Issues and Management	2
Vocational Skill Course (VSC)	Vocational Skills in Accountancy - III	2
	Vocational Skills in Accountancy - IV	2
Ability Enhancement Courses (AEC)	Kaushal Ke Adhar - Hindi	2
	Environmental Management and Sustainable Development - II	2
Co-curricular Courses (CC)	NSS or Cultural Activities	2
	Total	22 credits

Semester III - NEP 2020
Verticals	Course/Subject	Credits
Major	Accountancy and Financial Management - III (AFM - III)	2
	Introduction to Management Accounting	2
	Management: Principles and Functions	2
	Micro Economics of Factor Pricing	2
Minor	Business Law – II	4
Open Electives (OE)	Geography of Resources	2
Vocational Skill Course (VSC)	Vocational Skills in Accounting V - Auditing	2
Ability Enhancement Courses (AEC)	Hindi	2
Field Project (FP)		2
Co-curricular Courses (CC)	NSS or Cultural Activities	2
	Total	22 credits

Examination Scheme

Internal Assessment:
This includes components like assignments, class tests, and quizzes, contributing to the overall grade.
External Examinations:
There are semester-end examinations for each course, which may be supplemented by practical examinations for certain subjects.
Grading System:
The university uses a letter grading system (O, A, B, C, etc.) with corresponding GPA values, with a 70% and above typically required for the highest grade (O).

Benefit of 10 Grace Marks

Students joining NSS or NCC or representing University of Mumbai in sports become eligible to get the benefit of 10 grace marks at F.Y. B.Com. / S.Y. B.Com. / T.Y. B.Com. Examination under 0.229A and 0.229B.

ATKT Rules

Semester I To Semester II
Irrespective of number of courses of failure in Semester I
F.Y.B.Com. To S.Y.B.Com. Semester III
Semester I and II minimum 32 credits
Semester III To Semester IV
Irrespective of number of courses of failure in Semester III
S.Y.B.Com. To T.Y.B.Com. Semester V
Semester I, II, III and IV minimum 76 credits