O.5204 |
Eligibility: |
1. |
A candidate for being eligible for admission to the Bachelor of Commerce (Accounting & Finance) Degree Course shall have passed XII Std. Examination of the Maharashtra Board of Higher Secondary Education or its equivalent and secured not less than 45% marks in aggregate at first attempt (40% in case of reserved category). |
2. |
Every Candidate admitted to the Degree Course in the Constituent /affiliated college / recognized institution, conducting the course, shall have to register himself/herself with the University. |
R. 4281 |
Duration of the Course and Related Information |
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The Course shall be a full time course. The duration of the course shall be six semesters spread over 3 years.
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Number of students: A batch shall consist of not more than 60 students.
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The course shall consist of 40 subjects.
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Total number of lectures per paper (subject) shall be minimum of 50 and a maximum of 55, each of 50 minutes duration.
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R.4282 |
Scheme of examination |
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The scheme of examination shall be divided into two parts:
- Internal Assessment: 40% i.e. 40 marks.
- Semester End Examination – 60% i.e. 60 marks.
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Student must get 40% marks in aggregate, i.e. 40% marks in Internal Assessment (i.e. 40% of 40 = 16) as well as 40% marks in Semester End Examination (i.e. 40% of 60 = 24) separately, in order to pass the examination. |
A. |
Internal Assessment – 40 Marks |
The allocation of 40 marks shall be on the following basis: |
- Two best of three periodical class tests held in the given semester – 20 marks
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A better of the two assignments based class presentations to be selflessly assessed by the teacher concerned. - 10 marks.
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Active participation in routine class instructional deliveries. -
5 marks.
- Overall conduct as a responsible student, mannerism and articulation and exhibit of leadership qualities in organizing related academic activities. – 5 marks.
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B. |
Semester End Examination – 60 Marks |
1. |
Duration – This examination shall be of 2 hrs duration. |
2. |
Question paper pattern:
- There shall be four questions each of 15 marks.
- Question 1 is objective & compulsory (only for FYB.Com A&F)
- All questions shall be compulsory with internal choice within the question.
- Questions may sub divided in to a) and b), if necessary, for 8 & 7 marks respectively.
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The responsibility of Examination evaluation during the first four semesters shall rest with the college/institution wherein the students are admitted to the course. The college/institution shall carry out the internal assessment for the papers semester V & VI while the University shall conduct the Semester End Examination for these two semesters. The internal assessment marks of students appearing for Semester V and VI shall be sent to the University by the respective college / Institution before the commencement of the respective semester end examination. |
R. 4283 |
Performance Grading – Passing Standard. |
a) |
The performance grading of the student shall be of the seven point ranking system as under: |
| No. |
Division |
Marks |
Grade |
| I |
I-I |
65 or above |
0 |
| I-II |
60 ------ 64 |
A |
| II |
II-I |
55 ------ 59 |
B |
| II-II |
50 ------ 54 |
C |
| II-III |
45 ------ 49 |
D |
| III |
III |
40 ------ 44 |
E |
| IV |
Fail |
39 or below |
F |
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The performance grading shall be based on the aggregate performance of internal assessment and semester end examination. |
| b) |
Carry forward of internal marks: A candidate who fails in any particular papers shall be allowed to reappear for that theory paper/s. However his/her internal assessment marks shall be carried forward, but shall be entitled grade “E” on passing. |
| c) |
ATKT: |
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A candidate shall be allowed to keep terms for Semester II if he/she passes Semester I OR if he/she fails in not more than two theory papers of Semester I.
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A candidate shall be allowed to keep terms for Semester III if he/she passes Semester I and Semester II OR if he/she fails in not more than two theory papers of Semester I and Semester II taken together.
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A candidate shall be allowed to keep terms for Semester IV if he /she passes in each of Semesters I, II and III OR if he/she passes Semester I and fails in not more than two theory papers of semester II and Semester III taken together.
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A candidate shall be allowed to keep terms for Semester V if he/she passes in each of Semesters, I, II, III and IV OR if he/she passes Semester I and Semester II and fails in not more than two theory papers of Semester III and Semester IV taken together.
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A candidate shall be allowed to keep terms for Semester VI if he /she passes in each of Semesters I, II, III, IV and V OR if he/she passes Semester I and Semester II and Semester III and fails in not more than two theory papers of Semester IV and Semester V taken together.
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3 years (6 Semester) Bachelor of Commerce (Accounting and Finance) |
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| Scheme of Modules |
| Semester – I |
Semester – II |
| 1.1 |
Financial Accounting Paper – I
(Elements of Fin. Accounting) |
2.1 |
Financial Accounting Paper-II
(Special Accounting areas) |
| 1.2 |
Cost Accounting Paper – I
(Introduction and elements of Cost) |
2.2 |
Auditing Paper-I
(Introduction and Planning for Audit) |
| 1.3 |
Economics – Paper-I
(Micro Economics) |
2.3 |
Financial Management Paper-I
(Introduction to Financial Management) |
| 1.4 |
Commerce Paper-I
(Business Environment) |
2.4 |
Taxation Paper-I
(Indirect Taxes Paper-I) |
| 1.5 |
Information Technology Paper-I
(Introduction & Elements ) |
2.5 |
Business Law Paper-I
(Business Regulatory Framework) |
| 1.6 |
Business Communication – Paper-I |
2.6 |
Quantitative Methods for Business Paper –I |
| 1.7 |
Foundation Course Paper-I
(Fundamentals of Environment Management) |
2.7 |
Business Communication Paper-II |
|
| Semester – III |
Semester – IV |
| 3.1 |
Financial Accounting Paper-III
(Special Accounting Areas) |
4.1 |
Financial Accounting IV (Special Accounting Area) |
| 3.2 |
Cost Accounting Paper-II
(Methods of costing) |
4.2 |
Management Accounting Paper-I
(Introduction to Management Accounting) |
| 3.3 |
Auditing Paper-II
(Techniques of Auditing) |
4.3 |
Taxation Paper – II
(Indirect Taxes Paper – II) |
| 3.4 |
Economics Paper – II
(Macro Economics) |
4.4 |
Commerce Paper-II
(Financial Market Operations) |
| 3.5 |
Business Law Paper-II
(Company Law) |
4.5 |
Business Law Paper-III
(Industrial Regulatory Frame work) |
| 3.6 |
Management Paper-I
(Principles of Management) |
4.6 |
Information Technology Paper-II (Application in Accounting & Finance) |
| 3.7 |
Foundation Course – Paper-II
(Fundamentals of Investment Analysis) |
4.7 |
Quantitative Methods for Business Paper-II |
|
| Semester –V |
Semester – VI |
| 5.1 |
Financial Accounting Paper – IV
(Corporate Accounting) |
6.1 |
Financial Accounting Paper-V
(Corporate Accounting) |
| 5.2 |
Cost Accounting Paper – III
(Methods and Accounting) |
6.2 |
Cost Accounting Paper – IV
(Techniques of Costing) |
| 5.3 |
Auditing Paper-III
(Audit Procedure) |
6.3 |
Auditing Paper IV
(Audit of Companies) |
| 5.4 |
Management Accounting Paper-II
(Financial Statement Analysis) |
6.4 |
Management Accounting Paper – III (Security Analysis & Management) |
| 5.5 |
Taxation – Paper-III
(Direct Taxes Paper-I) |
6.5 |
Taxation Paper – IV
(Direct Taxes Paper-II) |
| 5.6 |
Economics-Paper III
(Indian Economy) |
6.6 |
Management Paper-II
(Principles of Management and Application) |
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