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B. Com. : Three-Year (6-Semester) CBCS Programme - UGC

: CBCS Scheme B. Com. : Three-Year (6-Semester) CBCS. Programme Basic Structure: Distribution of Courses Ability-Enhancement 1 Compulsory Course (AECC) 2 Papers of 2 Credit Hrs. each (Total Credit Hrs. 2X2) 4. Skill-Enhancement Elective 2 Course (SEC) 4 Papers of 4 Credit Hrs. each (Total Credit Hrs. 4X4) 16. 12 Papers of 6 Credit Hrs. each (Total Credit Hrs. 12X6). 3 Core Course 72. (5 Lectures and 1 Tutorial). Discipline Specific Elective 4 Papers of 6 Credit Hrs. each (Total Credit Hrs. 3X6). 4 24. (DSE) (5 Lectures and 1 Tutorial). 2 Papers of 6 Credit Hrs. each (Total Credit Hrs. 3X6). 5 Generic Elective (GE) 12. (5 Lectures and 1 Tutorial). Total Credit Hrs 128. Notes: 1 Ideal Lecture Class size: 50 to 60 students 2 Ideal Tutorial group Size : 12 to 15 students 3 Ideal Laboratory Practical Batch Size: 20 Students : CBCS Scheme B.

financial accounting and to impart skills for recording various kinds of business transactions. CONTENTS Unit 1: (a) Theoretical Framework 3 Lectures i. Accounting as an information system, the users of financial accounting information and their needs. Qualitative characteristics of accounting, information.

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