*Year 1: Foundation Courses* 

*Semester 1:* 

1. *Financial Accounting* (Basic Concepts, Journal, Ledger, Trial Balance) 

2. *Business Economics* (Microeconomics) 

3. *Business Mathematics & Statistics* 

4. *Principles of Management* 

5. *Business Communication* 

6. *Environmental Studies* (Mandatory in some universities) 

 

*Semester 2:* 

1. *Advanced Financial Accounting* (Depreciation, Final Accounts) 

2. *Macroeconomics* 

3. *Cost Accounting* (Introduction to Cost Concepts) 

4. *Business Law* (Indian Contract Act, Sale of Goods Act) 

5. *Corporate Accounting* (Issue of Shares, Debentures) 

6. *Computer Applications in Business* (Tally/Excel Basics) 

 

*Year 2: Core Accounting & Finance* 

*Semester 3:* 

1. *Corporate Accounting* (Amalgamation, Holding Companies) 

2. *Income Tax Law & Practice* (Heads of Income, Deductions) 

3. *Business Regulatory Framework* (Companies Act, GST Basics) 

4. *Financial Management* (Time Value of Money, Capital Budgeting) 

5. *Auditing* (Introduction, Vouching, Verification) 

6. *Banking & Insurance* (Principles, RBI Functions) 

 

*Semester 4:* 

1. *Management Accounting* (Ratio Analysis, Budgeting) 

2. *Indirect Taxes* (GST, Customs) 

3. *Investment Analysis & Portfolio Management* 

4. *E-Commerce* 

5. *Human Resource Management* 

6. *Elective 1* (e.g., Fundamentals of Financial Markets) 

 

*Year 3: Specialization & Advanced Topics* 

*Semester 5:* 

1. *Advanced Corporate Accounting* (Liquidation, Buyback) 

2. *Financial Markets & Services* (Stock Markets, Mutual Funds) 

3. *International Finance* (Forex, FDI) 

4. *Project Work / Internship* 

5. *Elective 2* (e.g., Derivatives & Risk Management) 

6. *Elective 3* (e.g., Forensic Accounting) 

 

*Semester 6:* 

1. *Strategic Financial Management* (Mergers & Acquisitions) 

2. *Business Ethics & Corporate Governance* 

3. *Entrepreneurship Development* 

4. *Research Project / Dissertation* 

5. *Elective 4* (e.g., International Taxation) 

 

*Elective Options* 

- *Taxation*: International Tax, GST Advanced 

- *Finance*: Financial Modelling, Behavioural Finance 

- *Accounting*: Forensic Accounting, IFRS 

- *Banking*: Digital Banking, Microfinance 

 

*Practical Components* 

- *Lab Courses*: Tally ERP 9, Excel for Finance, QuickBooks 

- *Case Studies*: Real-world financial statement analysis 

- *Internship*: 4-6 weeks in CA firms/banks/companies 

- *Viva Voce*: On projects/tax/audit topics 

 

*Assessment Pattern* 

- *Theory Exams* (60-70% weightage) 

- *Practical Exams* (Tally, Financial Modelling) 

- *Projects/Presentations* 

- *Class Participation & Quizzes*