1. Department of Commerce

Commerce

Structure

B.Com. (Pass Course) Three Years CBCS Programme

Sr. No. Type of Course Number of Papers and Credit Total Credit
1 Ability-Enhancement Compulsory Course (AECC) 2 Papers of 4 Credit Hrs. each (Total Credit Hrs. 4×2) 8
2 Skill-Enhancement Elective Course (SEC) 4 Papers of 4 Credit Hrs. each (Total Credit Hrs. 4×4) 16
3 Core Course 12 Papers of 6 Credit Hrs. each (Total Credit Hrs. 12×6)(5 Lectures and 1 Tutorial) 72
4 Discipline Specific Elective (DSE) 4 Papers of 6 Credit Hrs. each (Total Credit Hrs. 3×6)(5 Lectures and 1 Tutorial) 24
5 Generic Elective (GE) 2 Papers of 6 Credit Hrs. each (Total Credit Hrs. 3×6)(5 Lectures and 1 Tutorial) 12
Total Credit Hours 132

Programme Structure

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Course Code. Course Title Course Type
B.Com-I Year
B.C.1.1 Financial Accounting Core Course-I
B.C.1.2 Business Organisation & Management Core Course –II
B.C.1.3 Business Law Core Course -III
B.C.1.4 Business Statistics & Mathematics Core Course -IV
HIND 101 Hindi Compulsory-I
ENG CE 101 English Compulsory-II
ENVS2AECC02 Environmental Science AECC-I
English/Hindi AECC-II
B.Com.-II Year
B.C. 2.1 Company Law Core Course-I
B.C. 2.2 Income Tax Law & Practice Core course-II
B.C. 2.3 Computer Applications in Business SEC-I
B.C. 2.4 Corporate Accounting Core Course-III
B.C. 2.5 Cost Accounting Core Course-IV
B.C. 2.6 E-Commerce SEC-II
HIND 201 Hindi Compulsory-I
ENG CE 201 English Compulsory-II
B.Com.-III Year
Any One of the Following
  • B.C 3.1 (a) Human Resource Management
  • B.C 3.1 (B) Principles of Marketing
  • B.C. 3.1 (c) Fundamentals of Financial Management
    		•  DSE-I
    Entrepreneurship
  • B.C 3.2 (a) Corporate Governance & Auditing
  • B.C. 3.2 (b) Goods and Services Tax (GST)
    		•  DSE-II
    B.C 3.3 Entrepreneurship SEC-I
    ECONA 313 Economy of Himachal Pradesh GE-I
    Any one of the following:
  • B.C. 3.5 (a) Corporate Tax Planning
  • B.C. 3.5 (b) Banking and Insurance
  • B.C. 3.5 (c) Management Accounting
  • B.C 3.5 (d) Computerised Accounting System
    		•  DSE-III
    Any one of the following:
  • B.C 3.6 (a) International Business
  • B.C. 3.6 (b) Office Management and Secretarial Practice
  • B. C. 3.6 (c) Fundamentals of Investment
  • B.C. 3.6 (d) Consumer Protection
    		• DSE-IV
    B.C 3.7 Personnel Selling and Salesmanship SEC-II
    ECONA 314 Indian Economy GE-II