BCom 3rd Year Subjects, Syllabus, Books, Practicals, Electives, Projects, Colleges

BCom 3rd Year Syllabus

BCom 3rd year has two semesters - fifth and sixth. Both semesters are approximately four to six months long. The syllabus for the fifth and sixth semesters is listed below.

BCom 3rd Year Subjects

In BCom 3rd year students have the option to select one specific subject from a pool of subjects. In the fifth semester, a student has to select two discipline-specific subjects, one skill enhancement course, and one general elective. In the sixth semester too, a student has to select two discipline-specific subjects, one skill enhancement course, and one general elective.

Check: BCom Specializations

BCom 5th Semester Subjects

• Human Resource Management: This subject focuses on the importance of human resources & their effective management in organizations. It covers the concept of HRM and its role, the role of recruitment and selection with respect to the organization’s business and HRM objectives, and the importance of performance management systems. Check: HR Courses
• Principles of Marketing: Principles of Marketing focus on basic knowledge of concepts, principles, tools and techniques of marketing. It covers basic concepts of marketing, marketing philosophies and environmental conditions affecting the marketing decisions of an organization, the dynamics of consumer behavior and the process of market selection through STP stages, and marketing decisions involving product pricing, promotion, and distribution. See Also: Marketing Courses
• Auditing and Corporate Governance: Auditing and Corporate Governance focuses on auditing principles and techniques. It covers different aspects of auditing, the concept of corporate governance in organizations, and the governance framework for an organization.
• Financial Reporting and Analysis: Financial Reporting and Analysis focuses on the basic framework of financial reporting. It covers the conceptual framework of financial reporting, major disclosures related to financial statements, analysis of financial statements, and emerging areas in financial reporting like accounting for E-commerce business, value-added statements and Integrated Reporting. See Also: Financial Courses
• Document Management System: Document Management System focuses on the principles and practice of the document management system in digital as well as non-digital environments. It covers the importance of effective documentation in business, traditional methods of documentation, the significance of modern documentation methods, and business documentation in real-life cases.
• Fundamentals of Financial Management: Fundamentals of Financial Management focuses on the basic principles and practices of financial management. It covers the nature, scope and objective of financial management, the Capital Budgeting Process, various Capital structure theories, and basic Theories and policies of dividends.
• Goods & Service Tax (GST) and Customs Law: Goods & Service Tax (GST) and Customs Law focus on the principles and provisions of GST and Customs Law. It covers the genesis of goods and services tax (GST), intra-state and inter-state supply, the provisions for registration under GST, and the basic concepts of the Customs Act.
• Training and Development: Training and Development focus on the concept and practice of training and development in the modern organizational setting. It covers training and development in real-life situations, management development programs, and emerging trends in training and development.
• Industrial Laws: Industrial Laws focus on the provisions of industrial-related laws. It covers the schemes for labor, the basic framework of payment of just and fair wages and bonuses to employees of factories, industrial or other establishments, the Gratuity Act 1972, and the Employees Compensation Act 1923. 
• Entrepreneurship Development: Entrepreneurship Development focuses on entrepreneurship in contemporary Indian society. It covers the concept of entrepreneurship in the context of the Indian economic scenario, the entrepreneurial process for initiating new venture creation, and various dimensions of managing a business enterprise once it is formed.
• Personal Finance: Personal Finance focuses on different aspects of financial planning like savings, investment, taxation, insurance & retirement planning. It covers the relevance of financial planning, the concept of investment planning, and the concept of personal tax planning.
• Human Resource Management: It focuses on different aspects of managing people in the organizations including the stages of, acquisition, development, and retention.
• Basics of Accounting: Basics of Accounting provide a foundation in basic accounting concepts and methodology. It covers the theoretical framework of accounting, the concept of accounting equation and process, and the meaning, objectives and significance of different types of ratios. See Also: Accounting Courses
• Fundamentals of Marketing: Fundamentals of Marketing focus on business and its functional area, i.e., marketing. It covers the basic concepts and principles of marketing and the complexities involved in various targeting and positioning decisions.
• Business Ethics and Sustainability: Business Ethics and Sustainability focuses on issues of Business ethics, governance and sustainability.

BCom 6th Semester Subjects

• Corporate Tax Planning: Corporate Tax Planning focuses on various aspects of corporate tax planning and their impact on decision-making. It covers various tax planning concepts, strategies for tax planning in respect of a new business, and the tax factors relevant to managerial decisions.
• Banking and Insurance: It focuses on the basic principles of banking and insurance. This subject covers the scope of Banking with functions of Banks, operations of Banking and various benefits & services, lending operations of banking, causes of NPAs, and concept of Insurance. Check: Banking Courses
• Management Accounting: Management Accounting focuses on concepts, methods and techniques of management accounting. It covers the conceptual framework of Management Accounting, the concept of marginal cost and marginal costing, the preparation of various types of budgets and budgetary control systems, and Responsibility Accounting, Divisional Performance Measurement and Transfer Pricing. 
• Computerized Accounting System: Computerised Accounting System focuses on accounting for business transactions using a Computerized accounting system. It covers the Computerized Accounting System environment, the structure of a Computerized Accounting System for a business, and verification and audit activities.
• Financial Markets, Institutions and Services: Financial Markets, Institutions and Services focuses on an overview of financial markets & institutions in India. It covers the scope of Financial Markets in India, the concepts of Money Market and Capital Market, and the concept of Non-Banking Financial Companies. 
• International Business: International Business focuses on the basic features of the foreign exchange market and types of exchange rates, outsourcing and environmental sustainability in the context of international business. See Also: International Business Courses
• Fundamentals of Investment: Fundamentals of Investment focus on the different investment alternatives. It covers the Investment Environment and concept of Return & Risk, Bond valuation & role of Credit Rating agencies, methods of Equity analysis approaches, and Mutual Funds and Financial derivatives.
• Consumer Protection: Consumer Protection focuses on the rights and responsibilities of a consumer, the social framework of consumer rights, and the legal framework of protecting consumer rights.
• Organizational Behavior: Organizational Behavior focuses on the basic understanding of the concept of organizational behavior. It covers the development of organizational behavior and its importance in managing people in the workplace.
• Advertising, Personal Selling & Salesmanship: Advertising, Personal Selling & Salesmanship focuses on advertising and personal selling. It covers the communication objectives behind advertising and promotions, the various message and media elements in the advertising decisions, and the role of personal selling.
• Collective Bargaining and Negotiation Skill: Collective Bargaining and Negotiation Skills focus on the concept and theories of collective bargaining. 
• Entrepreneurship Development: Entrepreneurship Development focuses on the basic knowledge of entrepreneurship and new enterprise creation. 
• Training and Development: Training and Development focus on the concept and practice of training and development in the modern organizational setting. It covers the role of development officers, the mechanism of career development programs, and the significance of the evaluation of training and development programs.
• Finance for Non-Finance Executives: Finance for Non-Finance Executives covers the Investment Environment and the concept of Return & Risk, Equity analysis approaches, the Harry Markowitz model, and CAPM.