• 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 Class XII with an aggregate of 40% and above in the subject opting for Honours or passed Class XII with an aggregate of 45% and above (any discipline), if the student has not opted for the subject of Honours at Class XII.

B.Com (Non-Honours): The candidate must have passed in Class XII or equivalent. Final year students awaiting results may also 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 Programme or B.Com (Honours) in Accounting or Finance. The University follows a Credit-based semester system of teachinglearning and evaluation, and the program structure of B.Com program and B.Com (Honours) is given below:

Honours Disciplines: Accounting and Finance

Ability Enhancing Compulsory Courses (AECC): English Language Skills - I, English Language Skills - II, Environmental Studies.

Generic Electives: Economics, Management, Information Technology and Business mathematics.

Skill Enhancing Courses: Soft Skills, Business Communication

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
  • Environmental Studies
  • Business Law - I
  • Principles of Management
  • Management Accounting
  • Honours Elective - III
  • E-Commerce
  • Soft Skills
  • Business Law - II
  • Business Organization & Management
  • Fundamentals of Business Mathematics
  • Honours Elective - IV
  • Skill Enhancing Courses (Extra Departmental)*
Summer Project (SP)
Year III Semester - V Semester - VI
  • Business Environment
  • Corporate Accounting
  • Auditing
  • Honours Elective - V
  • Skill Enhancing Courses (Extra Departmental)*
  • Business Communication
  • 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) as a part of CBCS facility.

The program structure is subject to periodic review
  • Total Number of Credits to be completed by student of B.Com Honours Programme: 154
  • Total number of credits to be completed Core Courses of Honours subject: 70
  • Total Number of Core Courses: 13 courses + 1 project (of 6 credits)
  • Total Number of Ability Enhancing Compulsory Courses (AECC): 03
  • Total Number of Skill Enhancing Courses: 02
  • Skill Enhancing Courses (Extra Departmental): 02
  • Summer Projects (Audit): 02
  • Total Number of Generic Electives: 12

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
  • Environmental Studies
  • Business Law - I
  • Principles of Management
  • Management Accounting
  • Soft Skills
  • Business Law - II
  • Business Organization & Management
  • Fundamentals of Business Mathematics
  • Skill Enhancing Courses (Extra Departmental)*
Summer Project
Year III Semester - V Semester - VI
  • Business Environment
  • Corporate Accounting
  • Auditing
  • Skill Enhancing Courses (Extra Departmental)*
  • Environmental Studies
  • Marketing Management
  • Computer Applications
  • Fundamentals of Entrepreneurship

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

The program structure is subject to periodic review.

  • Total Number of Credits to be completed by student of BA program: 114
  • Total Number of Generic Electives: 18
  • Total Number of Ability Enhancing Compulsory Courses (AECC): 03
  • Total Number of Skill Enhancing Courses: 02
  • Skill Enhancing Courses (Extra Departmental): 02
  • Summer Projects (Audit): 02
Honours Papers:
Skill Enhancing Courses (Extra Departmental)**
Course Title Semester
Honours Papers for Finance
Rural and Micro Finance Semester - I
Micro Credit Institutions Semester - II
Financial Institutions and Markets Semester - III
International Banking Semester - IV
International Trade Semester - V
Financial Management Semester - VI
Honours Papers for Accountancy
Indian Financial System Semester - I
Cost Accounting Semester - II
Advanced Financial Accounting Semester - III
Advanced Cost and Management Accounting Semester - IV
Income Tax Law & Practices Semester - V
Financial Management Semester - VI


Skill Enhancing Courses (Extra Departmental)**
Course Code Course Title Semester
ES(O)241 Entrepreneurship Skills IV
CS(O)352 Company Secretary: An Introduction V


**To be selected by the students from other Undergraduate streams as a part of CBCS facility.