B.Com (Hons)

Accounting & Finance / Taxation

BESC’s Bachelor of Commerce degree administered under Calcutta University is one of our most rigorous courses. The Bachelor of Commerce degree is designed to provide students with a wide range of managerial skills, while at the same time building competence in a particular area of business. Most universities therefore, plan the degree such that in addition to their major, students are exposed to general business principles, taking courses in accounting, finance, business management, human resources, (business) statistics, marketing, and economics.

Course Structure

Applicable for students enrolled on/after 2017-18.

First Year: Semester 1

Course CodeCourse NameTypeMarks
AECC 1.1ChgCommunicative English – 50
Indian Language – 50
Non-MCQ100
GE 1.1ChgMicroeconomics I & Statistics (50+50)MCQ100
CC 1.1 ChgBusiness LawsMCQ100
CC 1.2 ChgPrinciples of ManagementMCQ100
CC 1.1ChFinancial Accounting – INon-MCQ100

First Year: Semester 2

Course CodeCourse NameTypeMarks
GE 2.1ChgE-Commerce &
Business Communication (50+50)
MCQ100
CC2.1ChgCompany LawMCQ100
CC2.2ChgMarketing Management &
Human Resource Management (50+50)
MCQ100
CC 2.1ChCost and Management Accounting – INon-MCQ100

Second Year: Semester 3

Course CodeCourse NameTypeMarks
SEC3.1 ChgInformation Technology & Its Application in Business (Theory -50 + Practical- 50)MCQ100
GE 3.1ChgBusiness Mathematics & Statistics (50+50)MCQ100
CC3.1 ChFinancial Accounting IINon-MCQ100
CC3.2ChIndian Financial SystemNon-MCQ100

Second Year: Semester 4

Course CodeCourse NameTypeMarks
GE 4.1 ChgMicroeconomics II & Indian Economy (50+50)MCQ100
CC4.1ChgEntrepreneurship Development and Business Ethics (50+50)MCQ100
CC 4.1ChTaxation INon-MCQ100
CC 4.2 ChCost and Management Accounting -IINon-MCQ100

Third Year: Semester 5

Course CodeCourse NameTypeMarks
CC 5.1ChAuditing & AssuranceNon-MCQ100
CC 5.2 ChTaxation IINon-MCQ100
DSE 5.1 A*Macroeconomics and Advanced Business Mathematics (50+50)Non-MCQ100
DSE 5.2 A*Corporate AccountingNon-MCQ100

 

Options:

*Or DSE 5.1 M (Consumer Behaviour and Sales Management -50+50) & DSE 5.2 M (Product & Pricing Management and Marketing Communication (50+50)

*Or DSE 5.1T(Public Finance and Taxation) & DSE 5.2 T (Direct Tax: Laws and Practice)

*Or DSE 5.1 e-B (Fundamentals of Computer ) & DSE 5.2 e-B DBMS and System Analysis &Design (50+50)

Third Year: Semester 6

Course CodeCourse NameTypeMarks
AECC 6.1ChgEnvironmental StudiesMCQ100
SEC6.1ChgComputerised Accounting and e-Filing of Tax ReturnsPractical Paper
Non-MCQ
100
CC 6.1ChProject WorkNon-MCQ100
DSE 6.1 A**Financial Reporting and Financial Statement AnalysisNon-MCQ100
DSE 6.2 A**Financial ManagementNon-MCQ100

 

Options:

**Or DSE 6.1 M (Retail Management and Marketing of Services (50+50)
& DSE 6.2 M (Rural Marketing and International Marketing (50+50)

**Or DSE 6.1 T (Indirect Tax: Laws and Practices)
& DSE 6.2 T (Tax Procedures and Planning)

**Or DSE 6.1 e-B (Internet & WWW and Functional e-Business System (50+50)
& DSE 6.2 e-B(Computer Applications and e-Business Applications – Practical (50+50)

  • Chg: Common for Honours and General
  • Ch: Core Course for Honours
  • AECC: Ability Enhancement Compulsory Course
  • SEC: Skill Enhancement Elective Course
  • GE: Generic Elective
  • CC: Core Course
  • DSE: Discipline Specific Elective

Applicable for students enrolled on/before 2016-17.

First Year

Total Marks: 600 Marks

1.1 Language 100 Marks
– Major Indian Language – 50 marks
– Communicative English – 50 marks
1.2 Financial Accounting I 100 Marks
1.3 Business Regulatory Framework 100 Marks
1.4 Principles & Practice of Management & Business Communication (50+50) 100 Marks
1.5 Economics I 100 Marks
1.6 Business Mathematics & Statistics 100 Marks

Second Year

Total Marks: 600 Marks

2.1 Information Technology & Its Application in Business
– (Theory -50 marks + Practical -50 marks) 100 Marks
2.2 Principles of Marketing* (50) & e-Commerce (50) 100 Marks
2.3 Economics II & Advanced Business Mathematics 100 Marks
2.4 Financial Accounting II 100 Marks
2.5 Direct & Indirect Taxation 100 Marks
2.6 Cost & Management Accounting 100 Marks

Third Year

Students have to select any one of the available specialization before commencement of Third Year.

Third Year Total Marks: 600 Marks
Accounting & Finance
3.1 Financial Accounting III 100 Marks
3.2 Auditing 100 Marks
3.3 Indian Financial System and Financial Market Operations 100 Marks
3.4 Financial Management 100 Marks
3.5 Project Work (Written 50) + (Viva-voce 50) 100 Marks
3.6 Environmental Studies 100 Marks

Taxation
3.1 Public Finance & Taxation 100 Marks
3.2 Direct Tax: Laws & Practices 100 Marks
3.3 Indirect Tax: Laws & Practices 100 Marks
3.4 Tax Planning & Procedures 100 Marks
3.5 Project Work (Written 50) + (Viva-voce 50) 100 Marks
3.6 Environmental Studies 100 Marks

Course Eligibility

A candidate taking up Honours Course in a subject must have obtained a minimum of 50% marks in the aggregate and 45% marks in the subject or related subject at the previous qualifying examination.

Or, 55% marks in the subject or related subject at the previous qualifying examination.

Course Duration

3 Years

Course Hours

6:15am – 10:15am (Co-Ed)
3:00pm – 6:45pm (Girls only)
5:15pm – 9:00pm (Co-Ed)

Course Fees 2018-19

Rs. 46,400 (First Year)
Rs. 40,800 (Second Year)
Rs. 40,600 (Third Year)