Semester-wise Syllabus for  B.Com Accounting and Finance

Semester 1:

1. Financial Accounting – I

   • Introduction to accounting, journal, ledger, trial balance, final accounts.

2. Business Economics – I (Microeconomics)

   • Demand & supply, market structures, pricing, consumer behavior.

3. Business Organization & Management

   • Principles of management, business structures, functions of management.

4. Business Mathematics

   • Arithmetic, algebra, statistics, and commercial calculations.

5. Business Communication

   • Written & oral communication, business correspondence, report writing.

6. Environmental Studies (Mandatory in some universities)

Semester 2:

1. Financial Accounting – II

   • Partnership accounts, company accounts, depreciation, inventory valuation.

2. Business Economics – II (Macroeconomics)

   • National income, monetary policy, fiscal policy, inflation, GDP.

3. Corporate Accounting – I

   • Issue of shares & debentures, forfeiture, reissue, redemption.

4. Business Statistics

   • Data analysis, measures of central tendency, correlation, regression.

5. Principles of Marketing

   • Marketing concepts, 4Ps, consumer behavior, branding.

6. Computer Applications in Business

   • Basics of MS Office, Tally, ERP, and accounting software.

Semester 3:

1. Corporate Accounting – II

   • Amalgamation, absorption, reconstruction, liquidation accounts.

2. Cost Accounting

   • Cost concepts, material, labor, overhead costing, job & process costing.

3. Income Tax – I (Theory & Practice)

   • Basics of income tax, computation of salary, house property income.

4. Business Laws

   • Indian Contract Act, Sale of Goods Act, Negotiable Instruments Act.

5. Financial Management – I

   • Time value of money, capital budgeting, working capital management.

6. Elective (e.g., Banking & Insurance / E-Commerce)

Semester 4:

1. Advanced Accounting

   • Holding company accounts, foreign exchange accounting.

2. Management Accounting

   • Ratio analysis, cash flow, fund flow, budgeting.

3. Income Tax – II

   • Computation of business income, capital gains, deductions.

4. Auditing

   • Types of audits, internal control, audit procedures, standards.

5. Financial Management – II

   • Capital structure, cost of capital, dividend policy.

6. Elective (e.g., Investment Management / Entrepreneurship)

Semester 5:

1. Indirect Taxes (GST & Customs)

   • GST laws, customs duty, VAT, input tax credit.

2. Financial Markets & Services

   • Stock markets, mutual funds, NBFCs, banking services.

3. International Finance

   • Forex markets, exchange rates, balance of payments.

4. Project Work / Internship

   • Practical training in accounting/finance firms.

5. Electives (e.g., Risk Management / Corporate Laws)

Semester 6:

1. Strategic Financial Management

   • Mergers & acquisitions, portfolio management, derivatives.

2. Corporate Governance & Ethics

   • SEBI regulations, corporate social responsibility.

3. Security Analysis & Portfolio Management

   • Stock valuation, mutual funds, risk-return analysis.

4. Research Project / Dissertation

   • Case study or research in accounting/finance.

5. Electives (e.g., Forensic Accounting / Financial Modeling)

Key Skills Developed:

✔ Financial Reporting & Analysis
✔ Taxation & Auditing
✔ Investment & Risk Management
✔ Business & Corporate Laws
✔ Use of Accounting Software (Tally, SAP, QuickBooks)