Bachelor of Commerce
Batchler of Commerce – B. Com
a) No Candidates shall be admitted to the First Year of the B.Com Degree Program (2024 Pattern) unless he / she has passed the Higher Secondary School Certificate Examination of the Maharashtra State Board or equivalent or University with English as a passing Course.
b) No candidate shall be admitted to the Third Semester Examination of the Second Year unless he / she has cleared First Two Semesters satisfactorily for the course at the college affiliated to this University.
c) No student shall be admitted to the Third Year B.Com (Fifth Semester) Degree Program (2024 Pattern) unless he / she has cleared all the papers of First and Second Semester Examination of F.Y. B.Com.
d) No candidate shall be admitted to the Fifth Semester Examination of the Third Year unless he / she has cleared first Two Semesters satisfactorily of Second Year for the Program at the college affiliated to this University.
e.) No candidate shall be admitted to the Fourth Year B.Com (Seventh Semester) Degree Program (2024 pattern) unless he / she has cleared all the papers of Third and Fourth Semester Examination of S.Y. B.Com.
1) To provide students with a strong foundation in financial and cost accounting principles, enabling them to understand, prepare, and interpret financial statements accurately.
2) To equip students with mathematical and statistical skills relevant to commerce, enabling them to solve complex problems and analyze data for decision-making.
3) To develop students effective communication skills for diverse business contexts, with an emphasis on clarity, professionalism, conflict resolution, and cultural sensitivity.
4) To enhance students English language proficiency for academic and professional purposes, including reading, writing, and speaking, while using standard grammar and vocabulary.
5) To cultivate students understanding of environmental issues and their implications for business decisions and sustainability.
6) To provide students with a comprehensive understanding of cost and management accounting principles, enabling them to calculate costs, apply cost accounting techniques, and optimize financial management.
7) To equip students with an advanced understanding of financial accounting principles, standards, and regulations, enabling them to analyze complex transactions and prepare financial reports.
8) To enable students to apply economic principles to business decisions, evaluate economic factors, and make suitable economic decisions.
9) To provide students with an understanding of international accounting standards and tax regulations, enabling them to navigate complex international financial transactions.
10) To equip students with advanced management accounting techniques, allowing them to analyze cost and performance data, develop budgets, and enhance organizational competitiveness.
11) To instill ethical conduct and professionalism in students, emphasizing accuracy, integrity, confidentiality, and ethical communication in accounting and business practices.
1. Accounting Proficiency:
a) Graduates will demonstrate a fundamental understanding of financial, cost, and management accounting principles and practices.
b) They will have the ability to prepare and interpret financial and cost statements accurately.
c) Graduates can apply accounting concepts to record business transactions and analyze financial data effectively.
2. Mathematical and Statistical Analysis:
a) Graduates will acquire proficiency in mathematical and statistical concepts and techniques relevant to business applications.
b) They can solve mathematical problems related to commerce and economics, applying quantitative methods for business decisions.
c) They will develop skills in collecting, analyzing, and interpreting data, using statistical software and tools for solving business problems.
3. Technology and Computerized Accounting:
a) Graduates will master the use of accounting software for efficient and accurate financial data management.
b) They can create, manage, and analyze financial records using computerized accounting systems.
c) They understand the importance of data security and integrity in computerized accounting.
4. Communication Skills:
a) Graduates will develop effective communication skills for various business contexts, including written and oral communication.
b) They will be able to present ideas and information clearly and professionally.
c) Graduates can resolve conflicts through effective communication and understand the importance of cultural sensitivity in business communication.
5. Language Proficiency:
a) Graduates will enhance English language proficiency for academic and professional purposes, including reading, writing, and speaking.
b) They can communicate fluently and accurately in written and spoken English.
c) Graduates will apply English language skills effectively in business and academic contexts, using standard grammar and vocabulary.
6. Environmental Awareness:
a) Graduates will understand environmental issues and their impact on business and society.
b) They can analyze environmental factors affecting business decisions and sustainability.
c) They will be able make decisions related to environmental responsibility in business.
7. Specialized Accounting Knowledge:
a) Graduates will develop a solid foundation in cost and management accounting principles.
b) They can calculate and analyze various costs involved in business operations and apply cost accounting techniques.
c) Graduates will gain expertise in advanced cost and management accounting for strategic decision-making.
8.SPPU / NEP/ B.COM. / JUNE 2024 ONWARDS 8. Financial Reporting and Analysis:
a) Graduates will gain an advanced understanding of financial accounting principles, standards, and regulations.
b) They will be able to analyze complex financial transactions, prepare financial statements, and interpret them for stakeholders and investors.
c) Graduates will apply accounting standards and principles for financial reporting in various business contexts.
9. Economic Analysis and Decision-Making:
a) Graduates will understand economic principles and their application in business.
b) They can analyze economic factors affecting business decisions and evaluate economic policies’ impact on the business environment.
c) Graduates will be able to apply economic principles for business strategy and development.
10. International Accounting and Taxation:
a) Graduates will have an understanding of international accounting standards and their application.
b) They can navigate complex tax laws and regulations effectively for businesses and individuals.
c) Graduates will provide specialized tax advice for international and cross-border transactions.
11. Management Accounting and Strategic Decision-Making:
a) Graduates will apply advanced management accounting techniques for strategic decision making.
b) They can analyze cost and performance data to optimize organizational efficiency and develop budgets and forecasts to support organizational goals.
c) Graduates will implement management accounting practices to enhance organizational competitiveness.
12. Ethics and Professionalism:
a) Graduates will demonstrate ethical conduct in accounting and business practices, adhering to professional standards and regulations.
b) They will prioritize accuracy, integrity, and confidentiality in financial reporting and data management.
c) Graduates will communicate ethical principles in business relationships and decision making.
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