GOVERNMENT DEGREE COLLEGE DHARAMPUR
District. Solan, Himachal Pradesh

A Co-Educational Institution Affiliated To Himachal Pradesh University Shimla-5

Bachelor Of Commerce (B.Com.)
Cap

CBCS Programme Structure Of B.Com. : Three - Years

B.Com 1st Year

Sr. No. Course Title Course Type
Environmental Studies Ability-Enhancement
Compulsory Course (AECC)-1
BC 1.1 Financial Accounting Course C-1
BC 1.2 Business Organisation and Management Course C-2
ENG CE 101 English – 1 Core English (Compulsory for B.A./B.Com) Course C-3
ENG AECC 104 Language : English Ability-Enhancement Compulsory Course (AECC)-2
BC 1.3 Business Law Core Course C-4
BC 1.4 Business Statistics and Mathematics Core Course C-5
HIND 101 Hindi-I / Modern Indian Language Core Course C-6

B.Com 2nd Year

Sr. No. Course Title Course Type
BC 2.1 Company Law Core Course C-7
BC 2.2 Income Tax Law and Practice Income Tax Law and Practice
ENG CE 201 English-II Core Compulsory Course C-9
BC 2.3 Computer Applications in Business Skill-Enhancement Elective Course (SEC)-1
HIND 201 Hindi-II Core CourseC-10
BC 2.4 Corporate Accounting Core Course C-11
BC 2.5 Cost Accounting Core Course C-12
BC 2.6 E- Commerce Skill-Enhancement Elective Course (SEC)-2

B.Com 3rd Year

Sr. No. Course Title Course Type
BC 3.1 Any one of the following :
BC 3.1 (a) Human Resource Management
BC 3.1 (b) Principles of Marketing
Discipline Specific Elective (DSE)-1
BC 3.2 Any one of the following :
BC 3.2 (a) Corporate Governance and Auditing
BC 3.2 (b) Goods and Services Tax (GST)
Discipline-Specific Elective (DSE)-2
BC 3.3 Entrepreneurship Skill-Enhancement Elective Course (SEC)-3
BC 3.4/ECONA 313 Eceonomy of HP Generic Elective (GE)-1
BC 3.5 Any one of the following :
BC 3.5 (a) Corporate Tax Planning
BC3.5 (b) Banking and Insurance
BC3.5 (c) Management Accounting
BC3.5 (d) Computerised Accounting System
Specific Elective (DSE)-3
BC 3.6 Any one of the following :
BC3.6 (a) International Business
BC3.6 (b) Office Management and Secretarial Practice
BC3.6 (c) Fundamentals of Investment
BC3.6 (d) Consumer Protection
Specific Elective (DSE)-4
BC 3.7 Personal Selling and Salesmanship Skill-Enhancement Elective Course (SEC)-4
BC 3.8 Indian Economy Generic Elective (GE)-2


Note :-

1. For Practical Lab based papers :

  • - Core Course papers BC 1.1 (Financial Accounting) and BC 2.2 (Income-tax law and Practice), there shall be 2 classes for theory and 1 Practical Period per week per group of 20 students in the Practical Lab and one period for Tutorials (per group).
  • - Discipline Specific Elective paper 3.5(d) (Computerized Accounting System), there shall be 2 classes for theory and 2 Practical Periods per week per group of 20 students in the Practical Lab.

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