Bachelor of Commerce (B.Com) Course Syllabus

*Year 1: Foundation Courses*
1. *Principles of Accounting*
   - Introduction to Accounting
   - Double-Entry System
   - Journal, Ledger, and Trial Balance
   - Financial Statements (Profit & Loss, Balance Sheet)
   - Depreciation and Inventory Valuation

2. *Business Economics*
   - Microeconomics: Demand and Supply, Market Structures
   - Macroeconomics: National Income, Inflation, Monetary Policy
   - Business Cycles and Economic Policies

3. *Business Mathematics and Statistics*
   - Basic Mathematics for Business
   - Probability and Statistics
   - Correlation and Regression Analysis
   - Time Series Analysis

4. *Business Communication*
   - Principles of Communication
   - Business Writing (Emails, Reports, Proposals)
   - Presentation Skills
   - Negotiation and Persuasion Techniques

5. *Principles of Management*
   - Introduction to Management
   - Planning, Organizing, Staffing, Directing, and Controlling
   - Leadership and Motivation
   - Organizational Behavior

*Year 2: Core Commerce Subjects*
1. *Financial Accounting*
   - Advanced Accounting Concepts
   - Partnership Accounts
   - Company Accounts
   - Accounting Standards (IFRS, GAAP)

2. *Corporate Laws*
   - Introduction to Corporate Law
   - Companies Act
   - Corporate Governance
   - Legal Framework for Business

3. *Cost Accounting*
   - Cost Concepts and Classification
   - Cost Sheet Preparation
   - Marginal Costing
   - Budgeting and Variance Analysis

4. *Income Tax Law and Practice*
   - Basics of Income Tax
   - Tax Planning and Management
   - Filing of Returns
   - GST (Goods and Services Tax)

5. *Business Environment*
   - Economic, Social, and Political Environment
   - Globalization and Its Impact
   - Government Policies and Regulations

*Year 3: Specialization and Advanced Topics*
1. *Auditing and Assurance*
   - Principles of Auditing
   - Internal and External Audit
   - Audit Reports and Procedures
   - Fraud Detection and Prevention

2. *Financial Management*
   - Capital Structure and Cost of Capital
   - Working Capital Management
   - Investment Decisions
   - Risk and Return Analysis

3. *Marketing Management*
   - Marketing Concepts and Strategies
   - Product, Price, Place, and Promotion (4Ps)
   - Consumer Behavior
   - Digital Marketing

4. *Human Resource Management*
   - Recruitment and Selection
   - Training and Development
   - Performance Appraisal
   - Employee Relations

5. *Elective Subjects* (Choose based on specialization)
   - Banking and Insurance
   - E-Commerce
   - Entrepreneurship
   - International Business

*Additional Components*
- *Internship/Project Work*: Practical exposure in a business or financial organization.
- *Soft Skills Development*: Workshops on leadership, teamwork, and problem-solving.
- *Case Studies and Presentations*: Real-world business scenarios for analysis.

*Elective Specializations (Optional)*
Some universities offer specializations in areas like:
- Accounting and Finance
- Marketing
- Human Resources
- International Business
- Banking and Insurance

*Assessment Methods*
- Written Examinations
- Assignments and Projects
- Presentations and Case Studies
- Practical Exams (e.g., Accounting Software)