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 Code | Course Title | Marks | |
|---|---|---|---|
| Other Courses | BC- 101 | Gen.English-I | 100 |
| Elective papers | BC- 102 | Principle of Management | 100 |
| -do- | BC- 103 | Indian Banking System | 100 |
| -do- | BC- 104 | Financial Accounting-I | 100 |
SEMESTER – II
| Course Code | Course Title | Marks | |
|---|---|---|---|
| Other Courses | BC- 201 | Gen.English-II | 100 |
| Elective papers | BC- 202 | Business Economics | 100 |
| -do- | BC- 203 | Commercial Law | 100 |
| -do- | BC- 204 | Financial Accounting-II | 100 |
SEMESTER – III
| Course Code | Course Title | Marks | |
|---|---|---|---|
| Other Courses | BC- 301 | MIL/Alt.English-I | 100 |
| Elective papers | BC- 302 | Organizational Behaviour | 100 |
| -do- | BC- 303 | Auditing | 100 |
| -do- | BC- 304 | Cost Accounting | 100 |
SEMESTER – IV
| Course Code | Course Title | Marks | |
|---|---|---|---|
| Other Courses | BC- 401 | MIL/Alt.English-II | 100 |
| Elective papers | BC- 402 | Fundamental of Entrepreneurship | 100 |
| -do- | BC- 403 | Accounting for Managerial Decision | 100 |
| -do- | BC- 404 | Corporate Accounting | 100 |
SEMESTER – V
| Course Code | Course Title | Marks | |
|---|---|---|---|
| Other Courses | BC- 501 | Environmental Studies | 100 |
| Elective papers | BC- 502 | Business Environment | 100 |
| -do- | BC- 503 | Business Maths. & Computer Application | 100 |
| -do- | BC- 504 | Company Law | 100 |
SEMESTER – VI
| Course Code | Course Title | Marks | |
|---|---|---|---|
| Other Courses | BC- 601 | Business Communication | 100 |
| Elective papers | BC- 602 | Public Administration | 100 |
| -do- | BC- 603 | Business Statistics | 100 |
| -do- | BC- 604 | Income Law & Practice | 100 |
HONOURS PAPERS IN THE OPTIONAL GROUPS
| Semester | Accounting & Finance Group | Management Group | Banking & Insurance Group |
|---|---|---|---|
| I | BCAF- 01 Financial Management | BCM-01 Financial Management | BCBI-01 Fundamentals of Insurance |
| II | BCAF-02 Advanced Financial Accounting | BCM-02 Sales Management | BCBI-02 Legislative Insurance Framework |
| III | BCAF-03 Indirect Taxes | BCM-03 Bank Management | BCBI-03 Commercial Bank Management |
| IV | BCAF-04 Advanced Auditing | BCM-04 Insurance Management | BCBI-04 Insurance Management |
| V | BCAF-05 Advanced Cost & Management Accounting | BCM-05 Human Resource Management | BCBI-05 Merchant Banking & Financial Services |
| VI | BC-505 Project Planning & Control | BC-505 Project Planning & Control | BC-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.
Eligibility:
A student, who has duly cleared class-XII examination of NBSE or any other Board, is eligible for admission to B.Com 1st Semester. However, a student desiring to opt for major course must secure a minimum of 50% marks in the subject specified in Higher Secondary or equivalents examination. To be eligible for admission to B.Com Honours in ‘Accounting & Finance’ must secure 50% marks in Accountancy and to be eligible for admission to B.Com Honours in ‘Management’ must secure 50% marks in Business Studies at the Higher Secondary level.
Selection:
The Admission Committee will examine the authenticity of the documents of students applied for admission and may conduct written test and viva if necessary. The list of duly selected candidates shall be displayed in the College Notice Board. However, the Admission Committee may change the selection procedure from time to time depending on the circumstances and availability of seats.
Admission:
- Admission to B.Com.1st semester will be given as per the list of selected candidates. However, students of other institutions shall not be given admission to other semesters i.e., 2nd to 6th. The following documents should accompany the admission form of 1st semester:
- Copies of Class X& XII Admit Card
- A copy of the Class XII Mark Sheet.
- A copy of Class XII Pass Certificate.
- Original Transfer Certificate from the school last attended.
- Migration Certificate in original for students who have passed Class XII examination
from Boards other than NBSE.
- Four copies of recent passport size photograph of the student.
- Original Registration Card of the Board under which the students has studied.
Admission to semesters other than 1st semester will be given on the basis of admit card
& mark sheet of the last semester appeared.
General Course
| Items | Sem-I (Rs.) | Sem-II (Rs.) | Sem-III (Rs.) | Sem-IV (Rs.) | Sem-V (Rs.) | Sem-VI (Rs.) |
|---|---|---|---|---|---|---|
| Admission Fees | 3,000.00 | 3,000.00 | 3,000.00 | 3,000.00 | 3,000.00 | 3,000.00 |
| Tuition Fees | 400.00 | 400.00 | 400.00 | 400.00 | 400.00 | 400.00 |
| Enrollment Fee | 50.00 | 50.00 | 50.00 | 50.00 | 50.00 | 50.00 |
| Form & Prospectus | 100.00 | 100.00 | 100.00 | 100.00 | 100.00 | 100.00 |
| Writing Pad & Necktie | 100.00 | – | – | – | – | – |
| ANCSU/DNSU/SUPCC | 100.00 | – | – | – | – | – |
| Building Fund | 100.00 | 100.00 | 100.00 | 100.00 | 100.00 | 100.00 |
| Magazine | 50.00 | – | 50.00 | – | 50.00 | – |
| Computer Adm. Fees | 450.00 | 450.00 | 450.00 | 450.00 | 450.00 | 450.00 |
| Comp. Tuition Fees | 75.00 | 75.00 | 75.00 | 75.00 | 75.00 | 75.00 |
| (Monthly) |
Major Course
| Items | Sem-I (Rs.) | Sem-II (Rs.) | Sem-III (Rs.) | Sem-IV (Rs.) | Sem-V (Rs.) | Sem-VI (Rs.) |
|---|---|---|---|---|---|---|
| Admission Fees | 3,000.00 | 3,000.00 | 3,000.00 | 3,000.00 | 3,000.00 | 3,000.00 |
| Tuition Fees | 425.00 | 425.00 | 425.00 | 425.00 | 425.00 | 425.00 |
| Enrollment Fee | 50.00 | 50.00 | 50.00 | 50.00 | 50.00 | 50.00 |
| Form & Prospectus | 100.00 | 100.00 | 100.00 | 100.00 | 100.00 | 100.00 |
| Writing Pad & Necktie | 100.00 | – | – | – | – | – |
| ANCSU/DNSU/SUPCC | 100.00 | – | – | – | – | – |
| Building Fund | 100.00 | 100.00 | 100.00 | 100.00 | – | 100.00 |
| Magazine | 50.00 | – | 50.00 | – | – | – |
| Computer Adm. Fees | 450.00 | 450.00 | 450.00 | 450.00 | 450.00 | 450.00 |
| Comp. Tuition Fees | 75.00 | 75.00 | 75.00 | 75.00 | 75.00 | 75.00 |
| (Monthly) |
Internal examination:
For Internal Assessment of 30 marks, the following pattern are adopted :
- Assignment– a better of two assignment – based class presentations to be assessed by the teacher’s concern may account for 5 marks
- Test– two best out of 3 periodical class test held in a given semester course may
carry a weightage of 15 marks. - Tutorials – Active participation in routine class instructional deliveries- 5 marks
- Seminars & quizzes – 5 marks
However, depending on the availability of time and circumstances, the subject
teacher may follow all or any 3 of the above-mentioned criteria or may follow any
other additional patterns of internal assessment.
Attendance:
No students will be allowed to appear semester end examination unless he/she secures 75% in class attendance.