Martin Luther Christian University
- PROGRAMMES
Bringing the job oriented, industry relevant
advanced courses at MLCU
Bachelor of Commerce
BACHELOR OF COMMERCE (B. Com)
About the programme: The programme demonstrates inclusive knowledge of the areas related to accounting, finance, human resource management, marketing, business laws, ethics, taxation and auditing. Develop an attitude for critical thinking and adopting a problem-solving approach. Approach from diverse viewpoints for solutions of real-life problems especially related to business. It lays emphasis on both hands-on experience and theoretical discovery. The learners are well familiar with both hard (business-related), and soft (personality-related) skills.
Duration: 3 years (6 semesters)/ 4years (8 Semesters)
Eligibility: Class XII (Any stream)
Course Outline:
Semester I | Subject Code | Subject Title | Credits | Hours | |
Theory | Practicum | ||||
BCOM 100 | Principles of Management | 3 | 1 | 75 | |
| Fundamental of Economics (Online) | 3 | 1 | 75 | |
ENGL 100
| Ability Enhancement Course: English and Communication 1 | 4 | – | 60 | |
SDG 100
SDG 101
| Interdisciplinary Course: SDG theme 1: Enhancing Quality of life SDG theme 2: Towards a Sustainable future |
1
1 |
1
1 | 45
45 | |
FDC 100
FDC 101
FDC 102
FDC 103
| Value Added Course: Foundation Course 1: Knowing myself Foundation Course 2: Career skills Foundation Course 3: Health Education Foundation Course 4: Environmental studies |
1
1
1
1 |
–
–
–
– |
15
15
15
15 | |
| Experiential Learning, club activities, and summer term | – | – | 30 | |
| Total | 16 | 4 | 390 | |
| Semester II | Subject Code | Subject Title | Credits | Hours | |
| The0ry | Practicum | ||||
| BCOM 150 | Principles of Marketing | 3 | 1 | 75 | |
| Financial Accounting + Tally (online) | 2 | 2 | 90 | ||
| ENGL120 | Ability Enhancement Course: English and Communication 2 | 4 | – | 60 | |
| SDG 150 SDG 151 | Interdisciplinary Course: SDG theme 3: Equality and Equity (Social, Economics, Gender and Education) SDG theme 4: Language, Culture and Music | 1 1 | 1 1 | 45 45 | |
| FDC 150 FDC 151 FDC 152 FDC 153 | Value Added Course: Foundation Course 5: Culture and Art Foundation Course 6: Gender, reproductive health and life skills education Foundation Course 7: Human values Foundation Course 8: Community Engagement | – 1 1 1 | 1 – – – | 30 15 15 15 | |
| Industry visit, club activities and Summer Term | – | – | 30 | ||
| Total | 14 | 6 | 420 | ||
| Semester III | Subject Code | Subject Title | Credits | Hours | |
| Theory | Practicum | ||||
| BCOM 200 | Business environment | 3 | 1 | 75 | |
| Banking and Insurance (online) | 3 | 1 | 75 | ||
| MNR 200 MNR 201 MNR 202 MNR 203 | Minor (any One of the following) 1.Education and teaching I 2. Media and communication I 3. Nutrition, sports and fitness I 4. Management and Office administration-I | 2 | 2 | 90 | |
| MTDP 200 | Multidisciplinary 1: Human biology & basic life support | 2 | 2 | 90 | |
| ENTR 200 | Skill enhancement courses: Entrepreneurship | 2 | 2 | 90 | |
| Industry visit, club activities and Summer Term | – | – | 30 | ||
| Total | 12 | 8 | 450 | ||
| Semester IV | Subject Code | Subject Title | Credits | Hours | |
| Theory | Practicum | ||||
| BCOM 250 | Business Law and Ethics | 3 | 1 | 75 | |
| Principle of Human Resource Management (online) | 3 | 1 | 75 | ||
| BCOM 251 | Cost Accounting | 3 | 1 | 75 | |
| MNR 250 MNR 251 MNR 252 MNR 253 | Minor (any One of the following) 1. Education and teaching II 2. Media and communication II 3. Nutrition, sports and fitness II 4. Management and Office administration-II | 2 | 2 | 90 | |
| MTDP 250 | Multidisciplinary 2: Data and demographics and AI for learning | 2 | 2 | 90 | |
| Industry visit, club activities and Summer Term | – | – | 30 | ||
| Total | 13 | 7 | 435 | ||
| Semester V | Subject Code | Subject Title | Credits | Hours | |
| Theory | Practicum | ||||
| BCOM 300 | Corporate Accounting | 3 | 1 | 75 | |
| Indian Financial System (online) | 3 | 1 | 75 | ||
| BCOM 301 | Organizational Behavior | 3 | 1 | 75 | |
| BCOM 302 | Income Tax Law and Practice | 3 | 1 | 75 | |
| MNR 300 MNR 301 MNR 302 MNR 303 | Minor (only One of the following) 1. Education and teaching III 2. Media and communication III 3. Nutrition, sports and fitness III 4. Management and Office administration-III | 2 | 2 | 90 | |
| Industry visit, club activities and Summer Term | 30 | ||||
| Total | 14 | 6 | 420 | ||
| Semester VI | Subject Code | Subject Title | Credits | Hours | |
| Theory | Practicum | ||||
| Management Accounting (online) | 3 | 1 | 75 | ||
| BCOM 350 | Financial Management | 3 | 1 | 75 | |
| BCOM 351 | Internship | – | 12 | 360 | |
| Industry visit, club activities and Summer Term | – | – | 30 | ||
| Total | 6 | 14 | 540 | ||
| Total credits & hours from Semester I to Semester VI = 120 credits & 2655 hours. | |||||
| Semester VII (Honours) | Subject Code | Subject Title | Credits | Hours | |
| Theory | Practicum | ||||
| Goods & Services Tax and Customs (online) | 2 | 2 | 90 | ||
| BCOM 400 | Fundamentals of Investment | 3 | 1 | 75 | |
| BCOM 401 | Financial Analysis & Reporting | 2 | 2 | 90 | |
| BCOM 402 | Financial Markets and Services | 3 | 1 | 75 | |
| Principles and Practice of Auditing (online) | 3 | 1 | 75 | ||
| Industry visit, club activities and Summer Term | 30 | ||||
| Total | 13 | 7 | 435 | ||
| Semester VIII (Honours) | Subject Code | Subject Title | Credits | Hours | |
| Theory | Practicum | ||||
| BCOM 450 | Advanced Financial Accounting – II | 3 | 1 | 75 | |
| BCOM 451 | Project Management | 3 | 1 | 75 | |
| E-Commerce (Online) | 2 | 2 | 90 | ||
| BCOM 452 | Personal Finance Planning | 3 | 1 | 75 | |
| Corporate Governance and social responsibility (online) | 3 | 1 | 75 | ||
| Industry visit, club activities and Summer Term | 100 | ||||
| Total | 14 | 6 | 490 | ||
| Total credits & hours from Semester I to Semester VIII = 160 credits & 3580 hours. | |||||
| Semester VII (Honours with Research) | Subject Code | Subject Title | Credits | Hours | |
| Theory | Practicum | ||||
| BCOM 400 | Goods & Services Tax and Customs | 2 | 2 | 90 | |
| BCOM 402 | Financial Analysis & Reporting | 2 | 2 | 90 | |
| BCOM 403 | Financial Markets and Services | 3 | 1 | 75 | |
| BCOM 405 | Management Accounting | 3 | 1 | 75 | |
| BCOM 406 | Research Methodology | 2 | 2 | 90 | |
| Total | 12 | 8 | 420 | ||
| Semester VIII (Honours with Research) | Subject Code | Subject Title | Credits | Hours | |
| Theory | Practicum | ||||
| BCOM 450 | Advanced Financial Accounting – II | 3 | 1 | 75 | |
| BCOM 451 | Project Management | 3 | 1 | 75 | |
| BCOM 455 | Dissertation | – | 12 | 360 | |
| Total | 6 | 14 | 510 | ||
| Total credits & hours from Semester I and Semester VIII = 160 credits & 3585 hours. | |||||
Total Course Fee: Rs. 5,04,640/- ( Five lakh four thousand six hundred forty rupees)
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