B. Com (General)
Commerce education plays a very important role in changing the business world.it is the most important key to success in all sectors of the economy. The pace of globalization, liberalization, and privatization has tremendously influenced the various dimensions of commerce education.
ELIGIBILITY
10 + 2 level
DEPARTMENT OF COMMERCE, O.U.
Structure of B.Com (General) (CBCS) for Osmania University, Hyderabad.
(w.e.f. Academic Year 2019-20)
B.COM
CBCS COURSE STRUCTURE
| Sl.No. | Code | Course Title | HPW | Credits | Exam Hrs | Marks |
| SEMESTER – I | ||||||
| 1. | ELS1 | English (First Language) | 4 | 4 | ||
| 2. | SLS1 | Second Language | 4 | 4 | ||
| 3. | AECC1 | a) Environmental Science/
b) Basic Computer Skills |
2 | 2 | ||
| 4. | DSC101 | Financial Accounting-I | 5 | 5 | 3 hrs | 80U+20I |
| 5. | DSC102 | Business Organization and Management | 5 | 5 | 3 hrs | 80U+20I |
| 6. | DSC103 | Foreign Trade | 5 | 5 | 3 hrs | 80U+20I |
| Total | 25 | 25 | ||||
| SEMESTER – II | ||||||
| 7. | ELS2 | English (First Language) | 4 | 4 | ||
| 8. | SLS2 | Second Language | 4 | 4 | ||
| 9. | AECC2 | a) Basic Computer Skills/
b) Environmental Science |
2 | 2 | ||
| 10. | DSC201 | Financial Accounting-II | 5 | 5 | 3 hrs | 80U+20I |
| 11. | DSC202 | Business Laws | 5 | 5 | 3 hrs | 80U+20I |
| 12. | DSC203 | Banking and Financial Services | 5 | 5 | 3 hrs | 80U+20I |
| Total | 25 | 25 | ||||
| SEMESTER – III | ||||||
| 13. | ELS3 | English (First Language) | 3 | 3 | ||
| 14. | SLS3 | Second Language | 3 | 3 | ||
| 15. | SEC1 | a) Principles of Insurance/
b) Foundation of Digital Marketing/ c)Fundamentals of Business Analytics |
2 | 2 | 1 ½ hrs | 40U+10I |
| 16. | SEC2 | a) Practice of Life Insurance/
b) Web Design & Analytics/ c)Application of Business Analytics |
2 | 2 | 1 ½ hrs | 40U+10I |
| 17. | DSC301 | Advanced Accounting | 5 | 5 | 3 hrs | 80U+20I |
| 18. | DSC302 | Business Statistics-I | 5 | 5 | 3 hrs | 80U+20I |
| 19. | DSC303 | Financial Institutions and Markets | 5 | 5 | 3 hrs | 80U+20I |
| Total | 25 | 25 | ||||
| SEMESTER – IV | ||||||
| 20. | ELS4 | English (First Language) | 3 | 3 | ||
| 21. | SLS4 | Second Language | 3 | 3 | ||
| 22. | SEC3 | a) Practice of General Insurance/
b) Social Media Marketing c)Business Intelligence |
2 | 2 | 1 ½ hrs | 40U+10I |
| 23. | SEC4 | a) Regulation of Insurance Business/
b) Search Engine Optimization & Online Advertising c)Data Visualization & Storytelling |
2 | 2 | 1 ½ hrs | 40U+10I |
| 24. | DSC401 | Income Tax/Excel Foundation | 5 | 5 | 3 hrs | 80U+20I |
| 25. | DSC402 | Business Statistics-II | 5 | 5 | 3 hrs | 80U+20I |
| 26. | DSC403 | Corporate Accounting 2 | 5 | 5 | 3 hrs | 80U+20I |
| Total | 25 | 25 | ||||
| SEMESTER – V | ||||||
| 27. | ELS5 | English (First Language) | 3 | 3 | ||
| 28. | SLS5 | Second Language | 3 | 3 | ||
| 29. | GE | Business Economics | 4 | 4 | 3 hrs | 80U+20I |
| 30. | DSE501 | a) Cost Accounting/
b) Financial Planning & Performance/ c) Financial Reporting-I |
5 | 5 | 3 hrs | 80U+20I |
| 31. | DSE502 | a) Computerized Accounting/
b) Financial Decision Making-I/ c) International Tax& Regulation |
3T+4P/5 | 5 | 3 hrs | 50T+35P
+ 15I/ 80U+20I |
| 32. | DSE503 | a) Auditing/
b) Advanced Corporate Accounting/ c) Financial Management |
5 | 5 | 3 hrs | 80U+20I |
| Total | 27/25 | 25 | 80U+20I | |||
| SEMESTER – VI | ||||||
| 33. | ELS6 | English (First Language) | 3 | 3 | ||
| 34. | SLS6 | Second Language | 3 | 3 | ||
| 35. | PR | Research Methodology and Project Report | 2T+4R | 4 | 1 ½ hrs | 40U+10I
35R+15VV |
| 36. | DSE601 | a) Cost Control and Management
Accounting/ b) Financial control/ c) Financial Reporting-II |
5 | 5 | 3 hrs | 80U+20I |
| 37. | DSE602 | a) Theory and Practice of GST/
b) Financial Decision Making-II / c) International Auditing |
3T+4P/5 | 5 | 3 hrs | 50T+35P
+ 15I/ 80U+20I |
| 38. | DSE603 | a) Accounting Standards/
b) Corporate Governance/ c) Investment management |
5 | 5 | 3 hrs | 80U+20I |
| Total | 29/27 | 25 | ||||
| GRAND TOTAL | 156/152 | 150 |
ELS: English Language Skill; SLS: Second Language Skill; AEC: Ability Enhancement Compulsory Course; SEC: Skill Enhancement Course; DSC: Discipline Specific Course; DSE: Discipline Specific Elective; GE: Generic Elective; T: Theory; P: Practical; I: Internal Exam U: University Exam: PR: Project Report; VV: Viva-Voce Examination.
Note: If a student should opt for “a” in SEC in III semester, the student has to opt for “a” only in IV semester and so is the case with “b” and “c”. In the case of DSE also the rule applies.
SUMMARY OF CREDITS
| Sl. No. | Course Category | No. of Courses | Credits Per Course | Credits |
| 1 | English Language | 6 | 4/3 | 20 |
| 2 | Modern Language | 6 | 4/3 | 20 |
| 3 | AEC | 2 | 2 | 4 |
| 4 | SEC | 4 | 2 | 8 |
| 5 | GE | 1 | 4 | 4 |
| 6 | Project Report | 1 | 4 | 4 |
| 7 | DSC | 12 | 5 | 60 |
| 8 | DSE | 6 | 5 | 30 |
| TOTAL | 38 | 150 | ||
| Commerce | 24 | 106 | ||
| CREDITS UNDER NON-CGPA | NSS/NCC/Sports/Extra Curricular | Up to 6 (2 in each year) | ||
| Summer Internship | Up to 4 (2 in each after I & II years) | |||
