*Year 1: Foundations of Commerce and Basic Computing* 

*Semester 1* 

1. *Financial Accounting* 

   - Principles of accounting, journal entries, ledger, and trial balance. 

2. *Business Economics* 

   - Microeconomics: Demand, supply, market structures. 

3. *Business Mathematics & Statistics* 

   - Algebra, probability, and statistical tools for business decisions. 

4. *Computer Fundamentals & Office Automation* 

   - Basics of MS Office (Excel, Word, PowerPoint), Tally, and Linux OS. 

5. *Business Communication* 

   - Report writing, presentations, and professional etiquette. 

 

 *Semester 2* 

1. *Corporate Accounting* 

   - Financial statements, depreciation, and company accounts. 

2. *Business Organization & Management* 

   - Principles of management, organizational structures. 

3. *Programming in C/C++* 

   - Basics of programming, loops, functions, and data structures. 

4. *Database Management Systems (DBMS)* 

   - SQL queries, normalization, and MySQL/PostgreSQL. 

5. *Environmental Studies* 

   - Sustainability and business ethics. 

 

*Year 2: Advanced Commerce and IT Integration* 

*Semester 3* 

1. *Cost Accounting* 

   - Cost sheets, budgeting, and variance analysis. 

2. *Business Law* 

   - Contract Act, Sale of Goods Act, and consumer protection laws. 

3. *Object-Oriented Programming (OOP) with Java/Python* 

   - Classes, inheritance, polymorphism, and exception handling. 

4. *Data Structures & Algorithms* 

   - Arrays, linked lists, stacks, queues, and sorting algorithms. 

5. *E-Commerce & Digital Marketing* 

   - Online business models, SEO, and social media marketing. 

 

*Semester 4* 

1. *Income Tax & GST* 

   - Tax computation, filing returns, and GST compliance. 

2. *Financial Management* 

   - Capital budgeting, working capital management, and ratio analysis. 

3. *Web Technologies (HTML/CSS/JavaScript) * 

   - Front-end development, DOM manipulation, and Bootstrap. 

4. *Operating Systems & Networking* 

   - Basics of OS (Windows/Linux), network protocols, and cybersecurity. 

5. *Practical Lab* 

   - Mini-project: Accounting software integration with Python/Java. 

 

*Year 3: Specializations and Professional Skills* 

 *Semester 5* 

1. *Auditing & Assurance* 

   - Internal audits, standards, and fraud detection. 

2. *Entrepreneurship & Small Business Management* 

   - Business plans, funding, and startup ecosystems. 

3. *Advanced Web Technologies (PHP/.NET)* 

   - Back-end development, APIs, and dynamic web applications. 

4. *Software Engineering* 

   - SDLC, Agile, and project management tools (Jira, Trello). 

5. *Elective 1* 

   - *Cybersecurity Fundamentals* 

   - *Data Analytics with Python/R* 

 

 *Semester 6* 

1. *Business Analytics* 

   - Tools: Excel, Tableau, Power BI. 

2. *Cloud Computing & IoT* 

   - AWS/Azure basics, IoT applications in business. 

3. *Project Work (Capstone)* 

   - Develop a business software (e.g., inventory management, ERP module). 

4. *Internship/Industrial Training* 

   - 4–6 weeks in IT firms, banks, or e-commerce companies. 

5. *Elective 2* 

   - *Mobile App Development (Android/iOS)* 

   - *Blockchain & FinTech* 

 

*Electives (Choose 2)* 

- *Digital Banking & Payment Systems* 

- *Machine Learning for Business* 

- *ERP Systems (SAP/Odoo)* 

- *Ethical Hacking* 

- *Retail Management & POS Systems* 

 

Practical Components* 

- *Labs*: Programming (C++, Java, Python), DBMS, Web Development. 

- *Projects*: 

  - Accounting software integration. 

  - E-commerce website with payment gateway. 

  - Data analysis for business decision-making.