Syllabus for
BCom (Accountancy and Taxation/Honours/Honours with Research)
Academic Year  (2023)

Question Paper Pattern - MSE

The question paper pattern will be as specified below: 

Question Paper Pattern - ESE

The question paper pattern will be as specified below: 

The Department of Commerce, one of the oldest and largest departments of the University, believes in developing and nurturing global competencies in students through quality education, research and continuous innovation. It provides a proficient environment to nurture commerce professionals with a high level of knowledge and competence to effectively contribute to society with commitment and integrity. The department offers undergraduate courses like BCom, BCom (Honours) and BCom (Strategic Finance Honours); Master’s Programme in Commerce and Doctorate of Philosophy in Commerce. It also provides value-added professional programmes and certifications through recognised global bodies such as the Institute of Management Accountants (IMA), USA, Chartered Institute for Securities and Investment (CISI), UK and Insurance Institute of India (III). In recognition of excellence in the provision of higher education in the fields of financial services, CISI, UK awarded the University with the 'CISI centre of Excellence Accreditation', the only university outside the UK which has been conferred with this status. With a student strength of over 2600, the department ranks sixth in India and first in Bengaluru for Commerce education (The India Today- MDRA Survey 2021).

Vision: To be a Centre of Excellence in the realm of Commerce and Management, developing and nurturing global competencies in students through quality education, research, and continuous innovation.

Mission: To nurture commerce professionals who possess a high level of knowledge and competence to effectively contribute to society with commitment and integrity.

There has been growing demand for accounting and tax professionals who are proficient and have expertise on Accounting skills, Regulatory aspects, Reporting framework, Taxation of different entities, Budget preparation, Forecasting cash flows and Analysis of Complex Business Transactions. The programme aims to develop industry ready Accounting and Tax professionals by honing skills on in-demand tools and techniques and standard accounting practices. The programme also provides strong theoretical foundation to critical components like Goods and Services Tax (GST), Customs Procedure, Transfer Pricing Methods and issues in Cross Border Tax Compliance. The curriculum is designed to provide advanced knowledge in the practical aspects of Accountancy and Taxation.

The Programme is designed in line with the requirements of the National Education Policy (NEP) spanning across six semesters comprising of Major courses, Minor courses, Skill Enhancement Courses and Ability Enhancement Compulsory Courses, Internships and Project work and Value-Added Courses. The students who successfully complete one year (two semesters) with the required number of credits has an option to exit the programme, They will be awarded a Certificate,  The students who successfully complete two years (four semesters) with required number of credits and opt to exit the programme will be awarded an UG Diploma in Accounting Taxation.The students who successfully complete three years (six semesters) and opt to exit the program, will be awarded a Degree in Bachelor of Commerce (Accountancy and Taxation).

Introduction to BComBCom (Accountancy and Taxation/ Honours/ Honours with Research) 

The fourth year will focus on the advanced level of knowledge in the field of Accountancy and Taxation. The students will have project work in the final semester. The students who successfully complete the fourth year/eight semesters and satisfy the minimum credit requirement as per NEP guidelines, will be awarded with a BComBCom (Accountancy and Taxation/ Honours/ Honours with Research) degree.
  

Programme Outcome/Programme Learning Goals/Programme Learning Outcome:

PO2: Create, design, and develop business ideas into value-generating enterprises.

PO3: Demonstrate holistic values, skills pertaining to physical and emotional well-being, moral principles, and community engagement skills in both personal and professional life

PO4: Apply a multi-disciplinary approach to gain a deeper understanding of concepts, drive new business initiatives and solve complex problems creatively.

PO5: Use accounting skills to analyse the financial position of business.