Bachelor of Commerce (BCom) is a three-year undergraduate degree in commerce. Commerce refers to the entire system of an economy that facilitates an environment for business. The Programme offered by Amrita Vishwa Vidyapeetham prepares for a career in Taxation, finance, accountancy, banking, auditing and computer application. The syllabus of the Programme and its delivery is industry and practice oriented with courses such as accountancy, taxation courses in every semester, financial management, banking, auditing, computer application courses, Project appraisal and Accounting Package-Tally with industry relevant electives and open electives suiting the requirements of the industry fulfilling the skillsets of students. This sought-after curriculum framework enables the students in getting a more meaningful and relevant higher education. Special emphasis on Taxation through Tax club and Tally sessions add value to the career competency of the students.
Curriculum
Semester I
| Course Code | Course Title | L–T– P | Cr. | ES |
| 18ENG101 | Communicative English | 2 0 2 | 3 | A |
| Language Paper I | 1 0 2 | 2 | B | |
| 18COM101 | Accountancy | 3 1 0 | 4 | C |
| 18ECO103 | Managerial Economics | 3 0 0 | 3 | E |
| 18CSA106 | PC Software | 2 1 0 | 3 | D |
| 18MAT110 | Fundamentals of Business Mathematics | 3 1 0 | 4 | G |
| 18CSA186 | PC Software Lab | 0 0 3 | 1 | L1 |
| 18CUL101 | Cultural Education I | 2 0 0 | 2 | F |
| TOTAL | 22 | |||
Semester II
| Course Code | Course Title | L–T–P | Cr. | ES |
| 18ENG121 | Professional Communication | 1 0 2 | 2 | A |
| Language Paper II | 1 0 2 | 2 | B | |
| 18COM111 | Advanced Accountancy | 3 1 0 | 4 | C |
| 18COM112 | Banking | 3 0 0 | 3 | D |
| 18LAW201 | Indian Constitution | 2 0 0 | 2 | H |
| 18ECO111 | Economics for Business | 2 1 0 | 3 | E |
| 18MAT113 | Business Statistics and Operations Research | 3 1 0 | 4 | G |
| 18CSA190 | Business Skill using PC Lab. I | 0 0 3 | 1 | L1 |
| 18CUL111 | Cultural Education II | 2 0 0 | 2 | F |
| TOTAL | 23 |
Semester III
| Course Code | Course Title | L–T–P | Cr. | ES |
| 18COM201 | Corporate Accounting | 3 1 0 | 4 | A |
| 18COM202 | Insurance and Risk Management | 2 1 0 | 3 | B |
| 18COM204 | Introduction to GST | 3 0 0 | 3 | C |
| 18COM205 | Income Tax Law and Practice - Heads of Income | 3 0 2 | 4 | E |
| 18ENV300 | Environmental Science and Sustainability | 3 0 0 | 3 | D |
| 18LAW202 | Mercantile Laws | 2 1 0 | 3 | J |
| 18SSK201 | Life Skills I | 1 0 2 | 2 | G |
| 18AVP201 | Amrita Values Programme I | 1 0 0 | 1 | F |
| TOTAL | 23 | |||
Semester IV
| Course Code | Course Title | L–T–P | Cr. | ES |
| 18COM211 | Fundamentals of Costing | 3 1 0 | 4 | A |
| 18COM212 | Advanced Concepts of GST | 3 0 2 | 4 | B |
| 18COM215 | Income Tax Law and Practice - Determination of Income | 3 0 2 | 4 | C |
| 18LAW211 | Company Law and Secretarial Practice | 2 1 0 | 3 | |
| 18CSA217 | Accounting Packages - Tally | 2 0 0 | 2 | H |
| 18CSA287 | Accounting Packages - Tally Lab. | 0 0 3 | 1 | L1 |
| Open Elective A* | 3 0 0 | 3 | J | |
| 18SSK211 | Life Skills II | 1 0 2 | 2 | G |
| 18AVP211 | Amrita Values Programme II | 1 0 0 | 1 | F |
| TOTAL | 24 |
Semester V
| Course Code | Course Title | L–T–P | Cr. | ES |
| 18COM301 | Management Accounting | 3 1 0 | 4 | A |
| 18COM302 | GST – Procedures and Practices | 3 0 0 | 3 | B |
| 18COM214 | Introduction to Research Projects | 2 1 0 | 3 | C |
| 18COM304 | Investment Management | 3 0 0 | 3 | D |
| Elective | 3 0 0 | 3 | E | |
| 18COM390 | Live-in-Lab.@ / Open Elective B* | 3 0 0 | 3 | J |
| 18COM305 | Income Tax Law and Practice - Assessment Procedures and Authorities | 3 0 2 | 4 | F |
| 18SSK301 | Life Skills III | 1 0 2 | 2 | G |
| TOTAL | 25 |
Semester VI
| Course Code | Course Title | L–T–P | Cr. | ES |
| 18COM311 | Principles of Financial Management | 3 1 0 | 4 | A |
| 18COM312 | Capital Markets and Financial Services | 3 1 0 | 4 | B |
| 18COM313 | Auditing – Principles and Practices | 3 1 0 | 4 | C |
| 18COM314 | Customs Law - Practice and Procedure | 3 0 2 | 4 | D |
| 18COM399 | Project | 6 | P | |
| TOTAL | 22 | |||
| Total credits for the Programme = 139 |
Language - Paper I
| Course Code | Course Title | L-T-P | Cr. | ES | |
| 18HIN101 | Hindi I | 1 0 2 | 2 | B | |
| 18KAN101 | Kannada I | 1 0 2 | 2 | B | |
| 18MAL101 | Malayalam I | 1 0 2 | 2 | B | |
| 18TAM101 | Tamil I | 1 0 2 | 2 | B | |
| 18SAN101 | Sanskrit I | 1 0 2 | 2 | B |
Language - Paper II
| Course Code | Course Title | L-T-P | Cr. | ES | |
| 18HIN111 | Hindi II | 1 0 2 | 2 | B | |
| 18KAN111 | Kannada II | 1 0 2 | 2 | B | |
| 18MAL111 | Malayalam II | 1 0 2 | 2 | B | |
| 18TAM111 | Tamil II | 1 0 2 | 2 | B | |
| 18SAN111 | Sanskrit II | 1 0 2 | 2 | B |
Electives
| Course Code | Course Title | L–T–P | Cr. | ES |
| 18BUS341 | Advertising and Brand Management | 3 0 0 | 3 | E |
| 18BUS343 | Enterprise Resource Planning | 3 0 0 | 3 | E |
| 18BUS344 | Hospital Management | 3 0 0 | 3 | E |
| 18BUS345 | Human Resource Management Concepts | 3 0 0 | 3 | E |
* Two Open Elective courses are to be taken by each student, one each in the 4th and the 5th semesters, from the list of Open Electives offered by the School.
@ Students undertaking and registering for a Live-in-Lab project, can be exempted from registering for an Open Elective course in the fifth semester.
Open Electives
| Course Code | Course Title | L-T-P | Cr. | ES |
| 18OEL231 | Advertising | 3 0 0 | 3 | J |
| 18OEL232 | Basic Statistics | 3 0 0 | 3 | J |
| 18OEL233 | Citizen Journalismh | 3 0 0 | 3 | J |
| 18OEL234 | Creative Writing for Beginners | 3 0 0 | 3 | J |
| 18OEL235 | Desktop Support and Services | 3 0 0 | 3 | J |
| 18OEL236 | Development Journalism | 3 0 0 | 3 | J |
| 18OEL237 | Digital Photography | 3 0 0 | 3 | J |
| 18OEL238 | Emotional Intelligence | 3 0 0 | 3 | J |
| 18OEL239 | Essence of Spiritual Literature | 3 0 0 | 3 | J |
| 18OEL240 | Film Theory | 3 0 0 | 3 | J |
| 18OEL241 | Fundamentals of Network Administration | 3 0 0 | 3 | J |
| 18OEL242 | Gender Studies | 3 0 0 | 3 | J |
| 18OEL243 | Glimpses of Indian Economy and Polity | 3 0 0 | 3 | J |
| 18OEL244 | Graphics and Web-designing Tools | 3 0 0 | 3 | J |
| 18OEL245 | Green Marketing | 3 0 0 | 3 | J |
| 18OEL246 | Healthcare and Technology | 3 0 0 | 3 | J |
| 18OEL247 | History of English Literature | 3 0 0 | 3 | J |
| 18OEL248 | Indian Writing in English | 3 0 0 | 3 | J |
| 18OEL249 | Industrial Relations and Labour Welfare | 3 0 0 | 3 | J |
| 18OEL250 | Introduction to Ancient Indian Yogic and Vedic Wisdom | 3 0 0 | 3 | J |
| 18OEL251 | Introduction to Computer Hardware | 3 0 0 | 3 | J |
| 18OEL252 | Introduction to Event Management | 3 0 0 | 3 | J |
| 18OEL253 | Introduction to Media | 3 0 0 | 3 | J |
| 18OEL254 | Introduction to Right to Information Act | 3 0 0 | 3 | J |
| 18OEL255 | Introduction to Translation | 3 0 0 | 3 | J |
| 18OEL256 | Linguistic Abilities | 3 0 0 | 3 | J |
| 18OEL257 | Literary Criticism and Theory | 3 0 0 | 3 | J |
| 18OEL258 | Macro Economics | 3 0 0 | 3 | J |
| 18OEL259 | Managing Failure | 3 0 0 | 3 | J |
| 18OEL260 | Media Management | 3 0 0 | 3 | J |
| 18OEL261 | Micro Economics | 3 0 0 | 3 | J |
| 18OEL262 | Micro Finance, Small Group Management and Cooperatives | 3 0 0 | 3 | J |
| 18OEL263 | Negotiation and Counselling | 3 0 0 | 3 | J |
| 18OEL264 | New Literatures | 3 0 0 | 3 | J |
| 18OEL265 | Non-Profit Organisation | 3 0 0 | 3 | J |
| 18OEL266 | Personal Effectiveness | 3 0 0 | 3 | J |
| 18OEL267 | Perspectives in Astrophysics and Cosmology | 3 0 0 | 3 | J |
| 18OEL268 | Principles of Marketing | 3 0 0 | 3 | J |
| 18OEL269 | Principles of Public Relations | 3 0 0 | 3 | J |
| 18OEL270 | Science, Society and Culture | 3 0 0 | 3 | J |
| 18OEL271 | Statistical Analysis | 3 0 0 | 3 | J |
| 18OEL272 | Teamwork and Collaboration | 3 0 0 | 3 | J |
| 18OEL273 | The Message of Bhagwad Gita | 3 0 0 | 3 | J |
| 18OEL274 | Understanding Travel and Tourism | 3 0 0 | 3 | J |
| 18OEL275 | Videography | 3 0 0 | 3 | J |
| 18OEL276 | Vistas of English Literature | 3 0 0 | 3 | J |
| 18OEL277 | Web-Designing Techniques | 3 0 0 | 3 | J |
| 18OEL278 | Organic Farming | 3 0 0 | 3 | J |
| 18OEL279 | Basic Legal Awareness on Protection of Women and Rights | 3 0 0 | 3 | J |
| 18OEL280 | Ritual Performances of Kerala | 3 0 0 | 3 | J |
| 18OEL281 | Documenting Social Issues | 3 0 0 | 3 | J |
| 18OEL282 | Fabrication of Advanced Solar Cell | 3 0 0 | 3 | J |
| 18OEL283 | Basic Concepts of X-ray Diffraction | 3 0 0 | 3 | J |
| 18OEL284 | Introduction to FORTRAN and GNUPLOT | 3 0 0 | 3 | J |
| 18OEL285 | Introduction to Porous Materials | 3 0 0 | 3 | J |
| 18OEL286 | Forensic Science | 3 0 0 | 3 | J |
| 18OEL287 | Introduction to solar Physics | 3 0 0 | 3 | J |
| 18OEL288 | Recycling Recovery and Treatment Methods for Wastes | 3 0 0 | 3 | J |
| 18OEL289 | Acting and Dramatic Presentation | 2 0 2 | 3 | J |
| 18OEL290 | Computerised Accounting | 2 0 2 | 3 | J |
| 18OEL291 | Kerala Mural Art and Painting | 2 0 2 | 3 | J |
| 18OEL292 | Painting | 2 0 2 | 3 | J |
| 18OEL293 | Reporting Rural Issues | 3 0 0 | 3 | J |
Code Numbering:
Each course is assigned an 8-character Code number. The first two digits indicate the year of curriculum revision. The next three letters indicate the Department offering the course. The last three digits are unique to the course – the first digit indicates the level of the course (100, 200, 300, 400 etc.); the second digit indicates the type of the course, viz. 0, 1 and 2 indicate the core courses; 3,4,5,6 and 7 indicate the Elective courses; 8 indicates the Lab. or practical-based courses and 9 indicates Projects.
Abbreviations Used in the Curriculum
- Cat - Category
- Cr - Credits
- ES - Exam Slot
- L - Lecture
- P - Practical
- T - Tutorial
Disciplines
- AVP - Amrita Values Programmes
- BUS - Business Management
- CHY - Chemistry
- CMJ - Communication and Journalism
- CSA - Computer Science and Applications
- CSN - Computer Systems and Network
- CUL - Cultural Education
- ECO - Economics
- ELL - English Language and Literature
- ENG - English
- ENV - Environmental Sciences
- FNA - Fine Arts
- HIN - Hindi
- KAN - Kannada
- LAW - Law
- MAL - Malayalam
- MAT - Mathematics
- MCJ - Mass Communication and Journalism
- OEL - Open Elective
- PHY - Physics
- SAN - Sanskrit
- SSK - Soft Skills
- SWK - Social Work
- TAM - Tamil
