Course structure:

The Nagaland University has introduced semester system w.e.f. July 2012. The three years B.Com course will have six semesters of six months duration each, i.e., beginning from July,2012. The B.Com program have both general & honours courses. The general program consist of 24 courses of which 18 are elective courses and six are other courses. The honours program consists of 32 courses of which 24 courses are of the  general program and 8 additional courses of which 6 are from the honours group optedand 2 compulsory courses namely:- i. Project Planning and Control, ii. Financial Market Operations. These two compulsory courses are common for all the honours groups. 6th semester students will have to undertake a project work on a topic relating to their honours group. There are three honours groups introduced by the University consisting of six papers each excluding the two compulsory courses. A student desiring to take honours course has to opt for any one of the three honours groups, namely: i. Accounting & Finance, ii. Management, and  iii. Banking & Insurance.(Note: The College offers only 2 major groups, i.e.,(i) Accounting & Finance Group & (ii) Management Group.)

Honours/major degree in B.Com will be awarded on the basis of marks obtained in 14 papers, of which 6 are elective papers from the pass/ general course and remaining 8 papers are from honours group opted. The 4th paper in each semester is an elective paperto be counted for honours course.

Each paper will be of 100 marks, of which 70 marks will be for external examination and 30 marks for internal assessment. A student must secure a minimum of 45%  marks each both  in internal & external assessment : i.e., 14 marks in internal  assessment & 32 marks in external evaluation. No student will be allowed to appear semester end examination unless he/she secures 45% marks in internal assessment.

The detail of course structures as follows:
Pass/General Course

SEMESTER – I
 
 Course CodeCourse TitleMarks
Other CoursesBC- 101Gen.English-I100
Elective papersBC- 102Principle of Management100
-do-BC- 103Indian Banking System100
-do-BC- 104Financial Accounting-I100
SEMESTER – II
 
 Course CodeCourse TitleMarks
Other CoursesBC- 201Gen.English-II100
Elective papersBC- 202Business Economics100
-do-BC- 203Commercial Law100
-do-BC- 204Financial Accounting-II100
SEMESTER – III
 
 Course CodeCourse TitleMarks
Other CoursesBC- 301MIL/Alt.English-I100
Elective papersBC- 302Organizational Behaviour100
-do-BC- 303Auditing100
-do-BC- 304Cost Accounting100
SEMESTER – IV
 
 Course CodeCourse TitleMarks
Other CoursesBC- 401MIL/Alt.English-II100
Elective papersBC- 402Fundamental of Entrepreneurship100
-do-BC- 403Accounting for Managerial Decision100
-do-BC- 404Corporate Accounting100
SEMESTER – V
 
 Course CodeCourse TitleMarks
Other CoursesBC- 501Environmental Studies100
Elective papersBC- 502Business Environment100
-do-BC- 503Business Maths. & Computer Application100
-do-BC- 504Company Law100
SEMESTER – VI
 
 Course CodeCourse TitleMarks
Other CoursesBC- 601Business Communication100
Elective papersBC- 602Public Administration100
-do-BC- 603Business Statistics100
-do-BC- 604Income Law & Practice100

 

HONOURS PAPERS IN THE OPTIONAL GROUPS
 
SemesterAccounting & Finance GroupManagement GroupBanking & Insurance Group
IBCAF- 01 Financial ManagementBCM-01 Financial ManagementBCBI-01 Fundamentals of Insurance
IIBCAF-02 Advanced Financial AccountingBCM-02 Sales ManagementBCBI-02 Legislative Insurance Framework
IIIBCAF-03 Indirect TaxesBCM-03 Bank ManagementBCBI-03 Commercial Bank Management
IVBCAF-04 Advanced AuditingBCM-04 Insurance ManagementBCBI-04 Insurance Management
VBCAF-05 Advanced Cost & Management AccountingBCM-05 Human Resource ManagementBCBI-05 Merchant Banking & Financial Services
VIBC-505 Project Planning & ControlBC-505 Project Planning & ControlBC-505 Project Planning & Control

 

Note:

  • Minimum Credit to be completed: 120 for Honours Students and 90 for Pass Students.
  • Minimum duration: 3 years (6 Semesters) and Maximum duration : 5 years ( 10 semesters).
  • A student will have to clear all the back log papers in the 4th Semester to be eligible for admission to 5th Semester.