Martin Luther Christian University

Bachelor of Commerce

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BACHELOR OF COMMERCE (B. Com)

About the programme: The programme demonstrates inclusive knowledge of the areas related to accounting, finance, human resource management, marketing, business laws, ethics, taxation and auditing. Develop an attitude for critical thinking and adopting a problem-solving approach. Approach from diverse viewpoints for solutions of real-life problems especially related to business. It lays emphasis on both hands-on experience and theoretical discovery. The learners are well familiar with both hard (business-related), and soft (personality-related) skills.

Duration: 3 years (6 semesters)/ 4years (8 Semesters)

Eligibility: Class XII (Any stream)

Course Outline:

 

 

 

 

 

 

 

 

 

 

 

Semester I

Subject Code

Subject Title

Credits

Hours

Theory

Practicum

BCOM 100

Principles of Management

3

1

75

 

Fundamental of Economics (Online)

3

1

75

ENGL 100

 

Ability Enhancement Course: English and Communication 1

4

60

 

SDG 100

 

SDG 101

 

Interdisciplinary Course:

SDG theme 1: Enhancing Quality of life

SDG theme 2:

Towards a Sustainable future

 

1

 

1

 

1

 

1

45

 

45

 

FDC 100

 

FDC 101

 

FDC 102

 

FDC 103

 

Value Added Course: Foundation Course 1: Knowing myself

Foundation Course 2: Career skills

Foundation Course 3: Health Education

Foundation Course 4: Environmental studies

 

1

 

1

 

1

 

1

 

 

 

 

 

15

 

15

 

15

 

15

 

Experiential Learning, club activities, and summer term

30

 

Total

16

4

390

 

 

  Semester II   Subject Code Subject Title Credits Hours
The0ry Practicum
BCOM 150 Principles of Marketing 3 1 75
Financial Accounting + Tally (online) 2 2 90
ENGL120 Ability Enhancement Course: English and Communication 2 4 60
SDG 150 SDG 151   Interdisciplinary Course: SDG theme 3: Equality and Equity (Social, Economics, Gender and Education) SDG theme 4: Language, Culture and Music 1 1 1 1     45 45
FDC 150 FDC 151 FDC 152 FDC 153 Value Added Course: Foundation Course 5: Culture and Art Foundation Course 6: Gender, reproductive health and life skills education Foundation Course 7: Human values Foundation Course 8: Community Engagement – 1 1 1 1 – – – 30 15 15 15
  Industry visit, club activities and Summer Term 30
  Total 14 6    420
  Semester III   Subject Code Subject Title Credits Hours
Theory Practicum
BCOM 200 Business environment 3 1 75
Banking and Insurance (online) 3 1 75
MNR 200 MNR 201 MNR 202 MNR 203 Minor (any One of the following) 1.Education and teaching I 2. Media and communication I 3. Nutrition, sports and fitness I 4. Management and Office administration-I 2 2 90
MTDP 200 Multidisciplinary 1: Human biology & basic life support 2 2 90
ENTR 200 Skill enhancement courses: Entrepreneurship 2 2 90
Industry visit, club activities and Summer Term  – 30
  Total 12        8 450
  Semester IV Subject Code Subject Title Credits Hours
Theory Practicum
BCOM 250 Business Law and Ethics 3 1 75
Principle of Human Resource Management (online) 3 1 75
BCOM 251 Cost Accounting 3 1 75
MNR 250 MNR 251 MNR 252 MNR 253 Minor (any One of the following) 1. Education and teaching II 2. Media and communication II 3. Nutrition, sports and fitness II 4. Management and Office administration-II 2 2 90
MTDP 250 Multidisciplinary 2: Data and demographics and AI for learning 2 2 90
Industry visit, club activities and Summer Term  – 30
Total 13 7 435
    Semester V Subject Code Subject Title Credits Hours
Theory Practicum
BCOM 300 Corporate Accounting 3 1 75
Indian Financial System (online) 3 1 75
BCOM 301 Organizational Behavior 3 1 75
BCOM 302 Income Tax Law and Practice 3 1 75
MNR 300 MNR 301 MNR 302 MNR 303   Minor (only One of the following) 1. Education and teaching III 2. Media and communication III 3. Nutrition, sports and fitness III 4. Management and Office administration-III 2 2 90
  Industry visit, club activities and Summer Term 30
Total 14 6 420
      Semester VI Subject Code Subject Title Credits Hours
Theory Practicum
Management Accounting (online) 3 1 75
BCOM 350 Financial Management 3 1 75
BCOM 351 Internship        12 360
Industry visit, club activities and Summer Term 30
  Total 6 14 540
Total credits & hours from Semester I to Semester VI = 120 credits & 2655 hours.
  Semester VII (Honours) Subject Code Subject Title Credits Hours
Theory Practicum
Goods & Services Tax and Customs (online) 2 2 90
BCOM 400 Fundamentals of Investment 3 1 75
BCOM 401 Financial Analysis & Reporting 2 2 90
BCOM 402 Financial Markets and Services 3 1 75
Principles and Practice of Auditing (online) 3 1 75
Industry visit, club activities and Summer Term 30
Total 13 7 435
  Semester VIII (Honours) Subject Code Subject Title Credits Hours
Theory Practicum
BCOM 450 Advanced Financial Accounting – II 3 1 75
BCOM 451 Project Management 3 1 75
E-Commerce (Online) 2 2 90
BCOM 452 Personal Finance Planning 3 1 75
Corporate Governance and social responsibility (online) 3 1 75
Industry visit, club activities and Summer Term 100
Total 14 6 490
Total credits & hours from Semester I to Semester VIII = 160 credits & 3580 hours.
    Semester VII (Honours with Research) Subject Code Subject Title Credits Hours
Theory Practicum
BCOM 400 Goods & Services Tax and Customs 2 2    90
BCOM 402 Financial Analysis & Reporting 2 2 90
BCOM 403 Financial Markets and Services 3 1 75
BCOM 405 Management Accounting 3 1 75
BCOM 406 Research Methodology 2 2 90
  Total 12 8 420
  Semester VIII (Honours with Research) Subject Code Subject Title Credits Hours
Theory Practicum
BCOM 450 Advanced Financial Accounting – II 3 1 75
BCOM 451 Project Management 3 1 75
BCOM 455 Dissertation  – 12 360
Total 6 14 510
Total credits & hours from Semester I and Semester VIII = 160 credits & 3585 hours.
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