• The ICFAI University,  Nagaland

B.Com (Hons.) & B.Com Programs

The B.Com (Hons.) & B.Com Programs

The Bachelor of Commerce (B.Com) Program is a three year degree program offered by the University with a view to impart in-depth knowledge and broad understanding of Accounting and Financial Management. The curriculum of B.Com degree provides a carefully selected subject combination of Accountancy, Economics, Management & Decision Science, Banking & Insurance, and Commercial Law. A student can opt for either B.Com (Honours) or B.Com program, subject to fulfillment of certain eligibility criteria. The objective of the program is to produce graduates equipped with the knowledge, skills and attitude to meet the challenges of the modern day business organizations, and equips them to pursue M.Com degree program in due course.

Duration : Three (3) Years

The number of seats: 40
B.Com (Honours):
B.Com (Pass): 60

Eligibility
B.Com (Honours): The candidate must have passed 10+2 with an aggregate of 40% and above in the subject opting for Honours or passed 10+2 with an aggregate of 45% and above (any discipline), if the student has not opted for the subject of Honours at 10+2.

B.Com (Non-Honours): The candidate must have passed in 10+2 or equivalent. Final year 10+2 students are also eligible to apply.

Upper Age limit
Below 25 years

Program Details:
The B.Com Program is organized into six semesters in three years. The student can opt for B.Com Program or B.Com (Honours) in Accounting / Finance. The University follows a Credit-based semester system of teachinglearning and evaluation, and the program structure of B.Com programme and B.Com (Honours) is given below.

Award of Degree: Students who successfully complete B.Com (Honours) Program will be awarded the Bachelor of Commerce (Honours) Degree from the University; while a student who successfully completes B.Com Program will be awarded the Bachelor of Commerce degree from the University.


B.Com (Honours) Program Structure
Year I Semester - I Semester - II
  • English Language Skills - I
  • Financial Accounting - I
  • Business Economics - I
  • Business Statistics
  • Honours Elective - I
  • English Language Skills - II
  • Financial Accounting - II
  • Business Economics - II
  • Introduction to computers
  • Honours Elective - II
Summer Project (SP)
Year II Semester - III Semester - IV
  • Business Communication
  • Business Law - I
  • Principles of Management
  • Management Accounting
  • Honours Elective - III
  • Soft Skills
  • Business Law - II
  • Business Organization & Management
  • Fundamentals of Business Mathematics
  • Honours Elective - IV
  • CBCS*
Summer Project (SP)
Year III Semester - V Semester - VI
  • Secretarial Practices
  • Business Environment
  • Corporate Accounting
  • Auditing
  • Honours Elective - V
  • CBCS*
  • Environmental Studies
  • Marketing Management
  • Computer Applications
  • Fundamentals of Entrepreneurship
  • Honours Elective - VI
  • Project (Honours Subject)

*Student needs to opt for a paper from other streams of Undergraduate Studies (BBA/ BA/ BCA)

Honours Papers:
Finance: Semester I (Rural and Micro Finance); Semester II (Micro Credit Institutions); Semester III (Financial Institutions and Markets); Semester IV (International Banking); Semester V (International Trade); Semester VI (Financial Management).
Accountancy: Semester I (Indian Financial System); Semester II (Cost Accounting); Semester III (Advanced Financial Accounting); Semester IV (Advanced Cost and Management Accounting); Semester V (Income Tax Law & Practices); Semester VI (Financial Management).

Open Courses under Choice Based Credit System Courses (CBCS) **
Semester IV ( Entrepreneurship Skills); Semester V (Company Secretary: An Introduction) **To be selected by the students from other Undergraduate streams

The program structure is subject to periodic review.


B.Com Program Structure
Year I Semester - I Semester - II
  • English Language Skills - I
  • Financial Accounting - I
  • Business Economics - I
  • Business Statistics
  • English Language Skills - II
  • Financial Accounting - II
  • Business Economics - II
  • Introduction to Computers
Summer Project
Year II Semester - III Semester - IV
  • Business Communication
  • Business Law - I
  • Principles of Management
  • Management Accounting
  • Soft Skills
  • Business Law - II
  • Business Organization & Management
  • Fundamentals of Business Mathematics
  • CBCS*
Summer Project
Year III Semester - V Semester - VI
  • Secretarial Practices
  • Business Environment
  • Corporate Accounting
  • Auditing
  • CBCS*
  • Environmental Studies
  • Marketing Management
  • Computer Applications
  • Fundamentals of Entrepreneurship

The program structure is subject to periodic review.