राजकीय महाविद्यालय कुल्लू (हि. प्र.)

Government College Kullu (H.P.)

Co-Educational Institution, Affiliated to Sardar Patel University Mandi, Accreditted by NAAC Ministry of Education Govt. of India Grade B++

Department of Commerce

Name of the department : Commerce
Year of establishment : 1991
Program Offered : UG
No. of Teaching posts sanctioned : 03
No. of Teaching posts filled : 03

B. Com.(Pass Course) : Three-Year CBCS Program(2018 onwards)

Basic Structure : Distribution of Courses

1 Ability-Enhancement Compulsory Course (AECC) 2 Papers of 4 Credit Hrs. each (Total Credit Hrs. 4X2) 8
2 Skill-Enhancement Elective Course (SEC) 4 Papers of 4 Credit Hrs. each (Total Credit Hrs. 4X4) 16
3 Core Course 12 Papers of 6 Credit Hrs. each (Total Credit Hrs. 12X6) (5 Lectures and 1 Tutorial) 72
4 Discipline Specific Elective (DSE) 4 Papers of 6 Credit Hrs. each (Total Credit Hrs. 3X6) (5 Lectures and 1 Tutorial) 24
5 Generic Elective (GE) 2 Papers of 6 Credit Hrs. each (Total Credit Hrs. 3X6) (5 Lectures and 1 Tutorial) 12
Total Credit Hours 132

B. Com. : Three-Year (Annual) CBCS Programme Structure

Course No. Course Title Course Type
YEAR I
Environmental Studies Ability-Enhancement Compulsory Course (AECC)-1
BC 1.1 Financial Accounting Core Course C-1
BC 1.1 Business Organization and Management Core Course C-2
English – 1 Core English (Compulsory for B.A./B.Com) Core Course C-3
Language: English/Hindi/Modern Ability-Enhancement
Indian Language Compulsory Course (AECC)-2
BC 1.3 Business Law Core Course C-4
BC 1.4 Business Statistics and Mathematics Core Course C-5
Hindi-I / Modern Indian Language Core Course C-6
Year II
BC 2.1 Company Law Core Course C-7
BC 2.2 Income Tax Law and Practice Core Course C-8
English-II Core Course C-9
BC 2.3 Computer Applications in Business Skill-Enhancement Elective Course (SEC)-1
HIND 400 Hindi-II Core Course C-10
BC 2.4 Corporate Accounting Core Course C-11
BC 2.5 Cost Accounting Core Course C-12
BC 2.6 E-Commerce Skill-Enhancement Elective Course (SEC)-2
Year-III
Any one of the following BC 3.1(a) Human Resource Management BC 3.1(b) Principles of Marketing BC 3.1(c) Corporate Governance and Auditing Discipline Specific Elective (DSE)-1
Any one of the following BC 3.2(a) Fundamentals of Financial Management BC 3.2(b) Goods and Services Tax (GST) Discipline-Specific Elective (DSE)-2
BC 3.3 Entrepreneurship Skill-Enhancement Elective Course (SEC)-3
BC 3.4 Principles of Micro Economics Generic Elective (GE)-1
Any one of the following Discipline:- BC 3.5 (a) Corporate Tax Planning BC3.5 (b) Banking and Insurance BC3.5 (c) Management Accounting BC3.5(d) Computerized Accounting System Specific Elective (DSE)-3
Any one of the following Discipline :- BC3.6 (a) International Business BC3.6 (b) Office Management and Secretarial Practice BC3.6 (c) Fundamentals of Investment BC3.6 (d) Consumer Protection Specific Elective (DSE)-4
BC 3.7 Personal Selling and Salesmanship Skill-Enhancement Elective Course (SEC)-4
BC 3.8 Indian Economy Generic Elective (GE)-2

Program’s mission and objectives

B.Com is one of the most popular courses offered by the college. It opens up countless careers opportunities and avenues to the students. Besides it prepares the students to start their own vocations and inculcate entrepreneurial skills among them.

Objectives :

Academic excellence : Our core objective is to equip the students with the basic knowledge of the subject and its applicability into the real problem solutions of business and commerce.

Professional development : The colleges motivate the student’s professional excellence. Students are motivated to take on various courses on professional development relevant in contemporary time.

Holistic Development : The colleges provide exposure (class room and co curricular) and infrastructure for the overall development of the students. A lot of programs and activities are held viz. NCC, NSS, Rovers and Rangers, Sports and Cultural. Various types of local national and international events are held in college where students engage themselves. They are motivated to participate.

Socially responsible Citizen : College inculcates the social values, ethics and sense of responsibility among students. Efforts are made to inculcate civic sense among them.

Value based Education : Efforts are made to inculcate social values through education so when they face real life problems, they can steer clear of it comfortably and with grace and confidence. They do not deviate from the humane values during the tough time, and do not lose their temper. They should not shun away from the ethics and values in the hard /testing times.

Program Outcomes :

After completion of the course, the students are able to apply the knowledge so gained in B.Com course into the real life problems. They are able to file income tax return, differentiate various types of tax related forms, residential status, filing up of returns of various kinds of persons mentioned under income tax act etc. They develop sound accounting knowledge and are able to apply/transect it practically and through software’s like tally and Quick books India etc. Besides they study and visualize the market related challenges, managerial practices and learn about application of various business related laws.

Course Objectives :

The overall objective of the course is inculcate sound accounting knowledge, organizational skills, basic statistics, mathematics, laws, basic computers, e- commerce practices, income tax etc. among the learners. It also aims to inculcate marketing and personal selling skills besides the knowledge of national and international economic environment.

Course Outcome :

The students are able to differentiate various types of accounts, learn different organizational structures, and hand on practices with computers. They are familiarized with practical knowledge about e-market and learn filing taxation returns.

Subject Specific Outcomes :

(a) Knowledge of Accounting. The students are able to prepare and maintain accounts for various types of organizations viz., sole proprietorship, partnership and companies.

(b) Knowledge of Business / mercantile laws. The students are well versed with a range of laws like Income tax, contract act, partnership act, negotiable instruments act and company laws.

(c) Knowledge of Economics and Finance. The students are able to understand the dynamics of market, its terminologies, international business and financial decisions makings.

Student Progression :

The alumni of the college are perusing higher education in different institutions, many are preparing for competitive examinations and some of them undertaking their own vocations.

Activities :

An online interactive session was held on dated December 10, 2020 on the issue of career opportunities for commerce students after graduation. A webinar on career opportunities under social media management and accounts executive (tally software and filing taxation returns) was held on dated 23rd of December 2020.

Manish Sood

Assistant Professor

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DECHEN CHHOMO

Assistant Professor

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Dr. Sapna Thakur

AP

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2022-23
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B.Com. Annual Syllabus 2022-23   Download
2023-24
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GST Concepts 2023-24   Download
2022-23
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Income Tax Basics 2022-23   Download

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