SCHOOL OF COMMERCE

B.Com. (Three Year Degree Course)

1. (a) The examination for the degree of Bachelor of Commerce (B.Com.) shall
consist of three parts
(i) B.Com. Part I
(ii) B.Com. Part II
(iii) B.Com. Part III
(b) A candidate who has passed the following examinations shall be eligible for
admission to B.Com. Part I
The Intermediate !xamination of Commerce of the Board of "igh #chool and
Intermediate !d$cation% &ttaranchal or the Central Board of #econdar' !d$cation or
an' other examination recogni(ed b' the &ni)ersit' as e*$i)alent there to with a
minim$m of +,- mar.s in aggregate.
(c) A candidate who has not passed the Intermediate examination in commerce shall be
re*$ired to pass an additional co$rse on !lementar' Boo./.eeping and Acco$ntanc'. It
will be a 01$alif'ing Co$rse2 and shall be offered b' those candidate who ha)e not
passed Boo./.eeping and Acco$ntanc' as a s$b3ect in Intermediate or e*$i)alent
examination. If a candidate has passed 1
st
'ear examination of the Three 'ear 4egree
Co$rse and has not offered Boo./.eeping 5 Acco$ntanc' as a s$b3ect% he6 she shall be
re*$ired to offer this 01$alif'ing Co$rse2. 7ar.s obtained b' him in the *$alif'ing
co$rse shall not be added to the mar.s obtained b' him in aggregate.
8. A candidate who has passed Part I6II B.Com. !xamination of another $ni)ersit'
ma' also be admitted to part II6III. B.Com. examination pro)ided that he6 she has
offered for his6 her part I6II examination of co$rse of e*$i)alent standard with almost
identical s'llab$s as is re*$ired for part I6II examination of this &ni)ersit' and has
attended a reg$lar co$rse of st$d' for an academic 'ear in constit$ent6 affiliated college
of the $ni)ersit'. Prior Permission is necessar' from $ni)ersit' with this regard.
9. (a) A candidate shall be examined in three gro$ps of B.Com. Part I 6 II
examination and total fo$r gro$ps in B.Com III examination. In B.com. III% :ro$p
; is comp$lsor' for reg$lar and pri)ate st$dents.
(b) There will be one Comp$teri(ed Acco$nting :ro$p i.e. :ro$p / I;
Comp$teri(ed Acco$nting (:ro$p / I;) can be opted b' a maxim$m n$mber of 1,,
st$dents in B.Com. I (to contin$e witho$t change to B.Com. II and III) in place of :ro$p
II i.e. Acco$nting :ro$p. This gro$p can be r$n onl' where appropriate comp$ters
laborator' and staff is a)ailable. Pri)ate st$dents can not opt gro$p of comp$teri(ed
acco$nting. Practical examination will be held in gro$p I; as $nder
B.Com. I Paper I Theor' <=, max. mar.s>
Paper II Theor' 9= mar.s% Practical 1= mar.s <=, max. mar.s>
B.Com. II Paper I Theor' <=, max. mar.s>
Paper II Theor' 9= mar.s% Practical 1= mar.s <=, max. mar.s>
B.Com. III Paper I Theor' 9= mar.s% Practical 1= mar.s <=, max. mar.s>
Paper II Theor' 9= mar.s% Practical 1= mar.s <=, max. mar.s>
The ?ollowing shall be the n$mber of paper in each gro$p
:ro$p @o. of Papers
Group Part I Part II Part III
I 8 8 8
II 8 8 8
III 8 8 8
I; 8 8 8
; / / 8
+. In B.Com. Part I% II 5 III examination% each gro$p shall carr' 1,, mar.s. In order
to pass B.Com. Part I% Part II and Part III examination% a candidate m$st obtain
99- mar.s in each gro$p and also in aggregate.
=. !ach candidate shall ha)e to pass the B.Com. Part I% B.Com. Part II and B.Com.
III examinations separatel'% b$t the di)ision shall be awarded on the basis of the
aggregate mar.s obtained b' him6her in all the three examinations together.
A. A candidate who has obtained 99- mar.s and abo)e b$t less than +=- mar.s in
the aggregate shall be placed in III di)ision% a candidate who has obtained +=-
mar.s and abo)e b$t less than A,- mar.s shall be placed in II di)ision% a
candidate who has obtained A,- mar.s and abo)e shall be placed in I di)ision.
B. In B.Com. Part III% three grace mar.s in an' one gro$p shall be awarded on the
basis of one mar. on e)er' 1, mar.s% o)er and abo)e the minim$m pass mar.s.
C. The details of the co$rses of each gro$p of st$d' shall be as contained in the
s'llabi and the existing reg$lations% to the extent the' are inconsistent with the
new ordinances and reg$lations% shall stand amended or s$perseded% as the case
ma' be.
SCHEME OF E!MI"!TIO"
(1) The examination for the degree of Bachelor of Commerce shall consist of B.Com.
Part I% Part II and Part III examinations spread o)er three 'ears.
B. Com. Part # I E$am%&at%o&' ()*+ a&, o&-ar,s
Group I . Ma&ageme&t Group 7ar.s
Paper I Principles of 7anagement =,
Paper II B$siness !n)ironment =,
Group II . !//ou&t%&g Group
Paper I ?inancial Acco$nting =,
Paper II B$siness #tatistics =,
Group III . Bus%&ess E/o&om%/s 0 Lega1 !spe/ts o2 Bus%&ess
Paper I B$siness !conomics Dith Eaw of s$ppl' =,
Paper II B$siness Eaws =,
Group I3 . Computer%4e, !//ou&t%&g
Paper I ?inancial Acco$nting =,
Paper II Comp$teri(ed ?inancial Acco$nting =,
5ua1%26%&g Course (O&16 2or "o& /ommer/e stu,e&ts -ho ha7e passe, /1ass *(
th
-%th s/%e&/e or arts su89e/ts a&, &ot stu,%e, /ommer/e a&, a//ou&ts %& /1ass *(
th
)
E1eme&tar6 Boo:#;eep%&g 0 !//ou&ta&/6 =,
Those who fail to pass this paper in B. Com. Part I shall be re*$ired to pass this
paper either in B. Com. Part II or B. Com. III examination. Candidates shall not be
awarded the B.Com. degree $nless the' *$alif' in this paper or $nless exempted.
7inim$m pass percentage is 99- in the gro$p. If a candidate has passed an' of the
following co$rses of national Instit$te of Ban.ing 7gt.6Instit$te of chartered
Acco$ntants6 Cost 5 wor.s Acco$ntants6Compan' Administration67anagement he6she
will be exempted from appearing in the *$alif'ing paper.
4i)ision will be assigned on the following basis/
?irst A,- mar.s or abo)e.
#econd +=- mar.s or abo)e b$t below A,- mar.s
Third 99- mar.s or abo)e b$t below +=-
B. Com. Part # II E$am%&at%o&' ()*< a&, o&-ar,s
Group I . Ma&ageme&t Group 7ar.s
Paper I Basic B$siness ?inance =,
Paper II Personnel 7anagement =,
Group II . !//ou&t%&g Group
Paper I Cost Acco$nting =,
Paper II Corporate Acco$nting (Balance sheet as per sched$le A) =,
Group III . Bus%&ess E/o&om%/s 0 Lega1 !spe/ts o2 Bus%&ess
Paper I 7one' Ban.ing and ?inancial Instit$tions =,
Paper II Eegal Aspects of b$siness (i) Compan' Eaw =,- =,
(ii) Ind$strial Eaw =,-
Group I3 . Computer%4e, !//ou&t%&g
Paper I Cost Acco$nting =,
Paper II Comp$teri(ed Cost Acco$nting =,
B. Com. Part # III E$am%&at%o&' ()*= a&, o&-ar,s
Group I . Ma&ageme&t Group 7ar.s
Paper I 7ar.eting 7anagement =,
Paper II 7anagement Acco$nting =,
Group II . !//ou&t%&g Group
Paper I Income Tax Eaw 5 Acco$nts =,
Paper II A$diting =,
Group III . Bus%&ess E/o&om%/s 0 Lega1 !spe/ts o2 Bus%&ess
Paper I Indirect Tax Eaws =,
Paper II ?$ndamentals of Ins$rance =,
Group I3 . Computer%4e, !//ou&t%&g
Paper I Comp$ter Applications in 7anagement Acco$nting =,
Paper II Comp$ter Applications in Income Tax =,
Group 3 . Commu&%/at%o& group (Compu1sor6 2or a11)
Paper IB$siness Comm$nication =,
Paper II;i)a ;oce (Fral Comm$nication) =,
"ote> ?or Batch 8,11/19. In 7.Com III #em % core paper no 9,9 and in
7.Com I; #em% core paper no +,1 has been shifted in !lecti)e :ro$ps A
and B in order to technical errors in the existing s'llab$s. In I; (7.Com)
#em. #elf #t$dies paper will opt. b' the st$dents from !lecti)e :ro$ps/ i.e.
A and B.
1. 7.Com Programme (semester/wise) s'llab$s has been appro)ed b' the
BF# with the minor modifications. This co$rse shall be of B8 credits as per
the ordinance of the &ni)ersit' !ach semester shall be of 1C credits. A part
form it in semester second% third and fo$rth a new self st$d' paper has been
introd$ced. The candidate has to *$alif' one paper of self st$d' d$ring
second to fo$rth semester. The credit of this paper will not be added in the
score. In third and fo$rth semester the st$dents ha)e to opt. one whole
gro$p as a ma3or co$rse and one paper from another gro$p as a minor
co$rse from !lecti)e :ro$p. In this wa' three papers shall be treated as
core papers containing 9 credits each and three papers are from electi)e
gro$p containing 9 credits each. In all there shall be 1C credits in each
semester.
The scheme of co$rses in the 7. Com programme shall be as $nder
Semester#I
7.Com 1,1 Corporate ?inancial Acco$nting 9 credits
7.Com 1,8 7anagement Principles and Practice 9 credits
7.Com 1,9 B$siness !n)ironment 9 credits
7.Com 1,+ 7anagerial !conomics 9 credits
7.Com 1,= Comp$ter Application in B$siness 9 credits
7.Com 1,A B$siness Comm$nication 9 credits
Semester#II
7.Com 8,1 ?inancial 7anagement 9 credits
7.Com 8,8 7ar.eting 7anagement 9 credits
7.Com 8,9 "$man Geso$rce 7anagement 9 credits
7.Com 8,+ Gesearch 7ethods 5 7anagement 9 credits
7.Com 8,= 7anagement Acco$nting 9 credits
7.Com 8,A Eegal Aspects of B$siness 9 credits
7.Com 8,B Se12 Stu,6 Course 9 credits
Frganisational 4esign% 4e)elopment and change.
Core papers> Semester#III
7.Com 9,1 International B$siness 9 credits
7.Com 9,8 7anagement of ?inancial #er)ices 9 credits
7.Com 9,9 Income Tax Eaw and Practice 9 credits
E1e/t%7e Group> The st$dents ha)e to opt. one whole :ro$ps as a ma3or
co$rse and are paper from an' :ro$p as minor co$rse.

Group !> F%&a&/e Group>
7.Com 9,+ ?inancial 7ar.et and Instit$tions 9 credits
7.Com 9,= #ec$rit' Anal'sis and Portfolio 7anagement 9 credits
Group B> Mar:et%&g Group
7.Com 9,A Cons$mer Beha)ior 9 credits
7.Com 9,B 7ar.eting Comm$nication 9 credits
7.Com 9,C (Se12 Stu,6 Course) !/Commerce 9 credits
Semester#I3
Core paper>
7.Com +,1 Pro3ect Planning and !)al$ation 9 credits
7.Com +,8 Pro3ect Geport 9 credits
7.Com +,9 #eminar and ;i)a/;oce 9 credits
E1e/t%7e Group> The st$dents ha)e to opt. one while :ro$p as a ma3or co$rse
and one paper from another :ro$p as a minor co$rse.
Group !> F%&a&/e Group>
7.Com +,+ Gis. 7anagement and Ins$rance 9 credits
7.Com +,= International financial 7anagement 9 credits
Group B> Mar:et%&g Group>
7.Com +,A 7ar.eting of #er)ices 9 credits
7.Com +,B International 7ar.eting 9 credits
Se12 Stu,6 Course>
7.Com +,C !ntreprene$rship 4e)elopment 9 credits
The detailed co$rse o$tlines for each paper6co$rse has also been appro)ed b'
the BF# which in enclosed herewith.
Patter& o2 5uest%o& Papers 2or Theoret%/a1 Su89e/ts %& B.Com.
I?II?III 2or the e$am%&at%o& ()*@#*+ a&, o&-ar,s.
I&stru/t%o&> Theoret%/a1 papers %& B.Com. I?II?III -%11 2o11o- the u&,er me&t%o&e,
patter& o2 Auest%o& paper %& a&&ua1 e$am%&at%o&.
#!CTIF@ A
All *$estions shall be comp$lsor'. ?i)e ob3ecti)e t'pe *$estions (T6? or m$ltiple choice
gi)ing brief reasons for the choice). !ach *$estion will carr' 8 mar.s incl$ding 1 mar.s
for the correct choice and 1 mar. for the correct reason).
<1, mar.s maxim$m>
1$estion 1 = (#$ch t'pes of *$estions sho$ld be as.ed for which st$dents can gi)e
reason in s$pport of the answer).
#!CTIF@ B
"ote> !11 Auest%o&s are /ompu1sor6. F%7e short a&s-er Auest%o&s sha11 8e as:e,.
Ea/h Auest%o& sha11 /arr6 ( mar:s. B*) mar:s ma$%mumC
1$estion A 1,
#!CTIF@ C
@ote Total n$mber of *$estions in this section will be C (eight) of which an' fo$r are to
be answered. !ach *$estion shall carr' BH mar.s.
<7axim$m 9, mar.s>
1$estion 11 to 1C (!ssa' t'pe)
Patter& o2 5uest%o& Papers 2or "umer%/a1 Su89e/ts %& B.Com.
I?II?III 2or the e$am%&at%o& ()*@#*+ a&, o&-ar,.
I&stru/t%o&> "umer%/a1 papers %& B.Com. I?II?III -%11 2o11o- the u&,er me&t%o&e,
patter& o2 Auest%o& paper %& a&&ua1 e$am%&at%o&.
#!CTIF@ A
All *$estions shall be comp$lsor'. ?i)e ob3ecti)e t'pe *$estions (T6? or m$ltiple choice
gi)ing brief reasons for the choice). !ach *$estion will carr' 8 mar.s incl$ding 1 mar.s
for the correct choice and 1 mar. for the correct reason).
<1, mar.s maxim$m>
1$estion 1 = (#$ch t'pes of *$estions sho$ld be as.ed for which st$dents can gi)e
reason in s$pport of the answer).
#!CTIF@ B
"ote> !11 Auest%o&s are /ompu1sor6. F%7e short a&s-er Auest%o&s sha11 8e as:e,.
Ea/h Auest%o& sha11 /arr6 ( mar:s. B*) mar:s ma$%mumC
1$estion A 1,
#!CTIF@ C
@ote Total n$mber of *$estions in this section will be C (eight) of which an' fo$r are to
be answered. !ach *$estion shall carr' BH mar.s.
<7axim$m 9, mar.s>
"umer%/a1 t6pe 5uest%o&s
7ost probabl' there will be 9 or + @$merical t'pe *$estions in the paper.
Theoret%/a1 t6pe 5uest%o&s (Essa6 T6pe)
In C section of the paper there will be C *$estions incl$ding n$merical t'pe *$estions.
?ollowing papers are termed as n$merical papers.
B.Com Ist Iear
:ro$p II
Paper I ?inancial Acco$nting
Paper II B$siness #tatistics
:ro$p I; Comp$teri(ed Acco$nting
Paper I ?inancial Acco$nting (same as :ro$p II Paper I)
Paper II Comp$teri(ed ?inancial Acco$nting
B.Com IInd Iear
:ro$p I
Paper I /Basic B$siness ?inance
:ro$p II
Paper I Corporate Acco$nting
Paper II Cost Acco$nting
:ro$p I; Comp$teri(ed Acco$nting
Paper I Cost Acco$nting(same as gro$p II paper II )
Paper II Comp$teri(ed Cost Acco$nting
B.Com III
:ro$p I
Paper II 7anagement Acco$nting
:ro$p II
Paper I Income Tax Eaws and Practice
:ro$p I;
Paper I Comp$ter Applications in 7anagement Acco$nting
Paper II Comp$ter Applications in Income Tax
5ua1%26%&g /ourse 2or &o& /ommer/e stu,e&ts> Boo:#;eep%&g a&, !//ou&ta&/6 -%11
a1so 8e treate, as &umer%/a1 paper