Overview
This document outlines the B.Com (Computer Applications) syllabus under CBCS, detailing semester-wise courses, objectives, key units, and essential definitions across commerce, accounting, law, IT, and management.
Course Structure
- The program spans six semesters, totaling 150 credits with English, Second Language, AECC, SEC, GE, DSC, DSE, and project work.
- Each semester includes core subjects such as Accounting, Business Law, IT, and elective skill enhancement courses.
Semester I Key Courses
- Financial Accounting I: Covers accounting principles, process, subsidiary books, bank reconciliation, rectification of errors, depreciation, and final accounts.
- Business Organization & Management: Explains business concepts, forms of organizations, functions of management, planning, organizing, authority, and control.
- Fundamentals of Information Technology: Introduces computer basics, hardware/software, number systems, operating systems, and data communication.
Semester II Key Courses
- Financial Accounting II: Focuses on bills of exchange, consignment, joint venture accounts, single entry, and non-profit organizations.
- Business Laws: Includes contract act, sales of goods act, intellectual property rights, company management, and winding up.
- Programming with C & C++: Teaches basics of C, control statements, functions, arrays, pointers, structures, OOP concepts using C++.
Semesters III-VI Highlights
- Advanced Accounting: Emphasizes partnership accounts, share/debenture issue, company final accounts, valuation of goodwill/shares.
- Business Statistics I & II: Covers descriptive statistics, correlation, regression, index numbers, time series, probability, and distributions.
- Relational Database Management System: Focuses on DBMS basics, SQL, normalization, data integrity, transactions, and distributed databases.
- Web Technologies: Teaches HTML, CSS, JavaScript, XML, dynamic web pages, and web design principles.
- Income Tax & Advanced Tax Topics: Details computation of income, heads of income, assessment procedures, and GST practical aspects.
- Cost Accounting & Financial Decision Making: Covers cost classification, material/labor control, budgeting, cost analysis, and financial management strategies.
- MIS, E-Commerce, Mobile Applications, Data Analytics, and Cyber Security: Explores modern business tech, digital marketing, app development, data mining, and information security.
Project and Research Methodology
- Students must complete a project involving real-world business issues, applying research design, data analysis, and reporting.
Key Terms & Definitions
- CBCS — Choice Based Credit System: Flexible academic framework.
- DSC — Discipline Specific Course.
- DSE — Discipline Specific Elective.
- SEC — Skill Enhancement Course.
- AECC — Ability Enhancement Compulsory Course.
- ERP — Enterprise Resource Planning: Integrated management software.
- IFRS — International Financial Reporting Standards.
- GAAP — Generally Accepted Accounting Principles.
- MIS — Management Information Systems.
Action Items / Next Steps
- Review suggested readings for each subject area.
- Participate in project work and internship as per semester guidelines.
- Practice lab work in IT and accounting software as prescribed.
- Prepare for internal and university exams as per schedule.