Semester-wise Syllabi & Course Structure
COE Academic PortalThe curricula and semester syllabi for the Department of Commerce are formulated under autonomous academic regulations following Choice Based Credit System (CBCS) and Outcome-Based Education (OBE) guidelines set by UGC and Bharathidasan University.
Programme: B.Com (General) & M.Com (Finance & Accounting)
| S.No | Semester | Course Code | Course / Subject Title | Category | Credits |
|---|---|---|---|---|---|
| 1 | Semester I | COM101 | Financial Accounting I | Core Course | 4 |
| 2 | Semester I | COM102 | Principles of Management & Business Organisation | Core Course | 4 |
| 3 | Semester I | ALL101 | Business Economics & Market Dynamics | Allied Course | 3 |
| 4 | Semester II | COM201 | Financial Accounting II | Core Course | 4 |
| 5 | Semester II | COM202 | Mercantile & Business Law | Core Course | 4 |
| 6 | Semester II | SKL201 | TallyPrime Computerized Accounting Lab | Skill Enhancement | 2 |
| 7 | Semester III | COM301 | Corporate Accounting I | Core Course | 5 |
| 8 | Semester III | COM302 | Company Law & Secretarial Practice | Core Course | 4 |
| 9 | Semester III | ALL301 | Business Statistics & Operations Analysis | Allied Course | 3 |
| 10 | Semester IV | COM401 | Corporate Accounting II | Core Course | 5 |
| 11 | Semester IV | COM402 | Cost Accounting & Decision Analysis | Core Course | 4 |
| 12 | Semester V | COM501 | Income Tax Law & Practice (Direct Tax) | Core Course | 5 |
| 13 | Semester V | COM502 | Financial Management & Corporate Finance | Core Course | 5 |
| 14 | Semester V | ELE501 | Auditing Standards & Corporate Governance | Elective | 3 |
| 15 | Semester VI | COM601 | Management Accounting | Core Course | 5 |
| 16 | Semester VI | COM602 | Goods & Services Tax (GST) & Customs Law | Core Course | 5 |
| 17 | Semester VI | PRJ601 | Institutional Commerce Project & Viva-Voce | Project Work | 4 |
Continuous Internal Assessment (CIA) carries 25% weightage and End Semester Autonomous Examinations (ESE) carry 75% weightage. Detailed syllabi units, reference books, and lab manuals are hosted on the Controller of Examinations (COE) portal.