(Affiliated to Mangalore University)

B.COM (G) REGULATIONS -2020-21

The Bachelor of Commerce (B.Com.) (G)Degree Programme is a 3 years Choice Based Credit
System (CBCS) comprising of six semesters. This programme shall carry certain number of
Credits, Credits normally represent the weightage of a course and are a function of teaching,
learning and evaluation strategies. In this programme, one credit is equivalent to 50 marks
in a semester. On this base, a three years degree programme will have a maximum of 104
credits. The duration of a semester is ordinarily 16 weeks of instructions followed by
university examinations, at the end of each semester.

1. CURSES/SUBJECTS FOR STUDY:

I SEMESTER II SEMESTER
Course IA U. Total Credit Course IA U. Total Credit
Exam Exam
Quantitative 20 80 100 2 Quantitative 20 80 100 2
Techniques-I Techniques-II
Financial A/Cg-I 30 120 150 3 Financial A/Cg-II 30 120 150 3
Strategic Mgmt & 30 120 150 3 Human Resource 30 120 150 3
Orgn. Behaviour Mgmt.
Business Economics 20 80 100 2 Money & Public 20 80 100 2
Finance
Principles & Practice 10 40 50 1 Retail Mgmt/Logistic 10 40 50 1
of Tourism/E- Mgmt.
Commerce
English 20 80 100 2 English 20 80 100 2
Kannada/Hindi 20 80 100 2 Kannada/Hindi 20 80 100 2
Indian Constitution 10 40 50 1 Human Rights 10 40 50 1
EC&CC 50 - 50 1 EC&CC 50 - 50 1
TOTAL 210 640 850 17 TOTAL 210 640 850 17

III SEMESTER IV SEMESTER

Course IA U. Total Credi Course IA U. Tota Credit
Exam t Exam l
Direct Tax-I 20 80 100 2 Direct Tax-II 20 80 100 2
Financial A/Cg-III 30 120 150 3 Financial A/Cg-IV 30 120 150 3
Modern Bank Mgmt. 20 80 100 2 International Trade 20 80 100 2
Cost & Mgmt. A/Cg-I 30 120 150 3 Cost & Mgmt. A/Cg- 30 120 150 3
 II
Tax Procedure & 10 40 50 1 Open Elective from 10 40 50 1
Planning/Personal other Programmeed
Investment Mgmt.
English 20 80 100 2 English 20 80 100 2
Kannada/Hindi 20 80 100 2 Kannada/Hindi 20 80 100 2
Gender Equity 10 40 50 1 Environmental 10 40 50 1
Studies
EC&CC 50 - 50 1 EC&CC 50 - 50 1
TOTAL 210 640 850 17 TOTAL 210 640 850 17

V SEMESTER VI SEMESTER
Course IA U. Total Credit Course IA U. Total Credit
Exa Exam
m
Direct Tax-III 30 120 150 3 GST & Customs 30 120 150 3
Duty
Corporate A/Cg-I 30 120 150 3 Corporate A/Cg-II 30 120 150 3
Financial Mgmt.-I 30 120 150 3 Financial Mgmt-II 30 120 150 3
Cost & Mgmt. A/Cg-III 30 120 150 3 Cost & Mgmt. 30 120 150 3
A/Cg-IV
Business Law 30 120 150 3 Indian Corporate 30 120 150 3
Law
Modern Marketing 30 120 150 3 Auditing 30 120 150 3
TOTAL 180 720 900 18 TOTAL 180 720 900 18

o CC& EC Activities:

A student is compulsorily required to take part in Extracurricular and Co- Curricular

for 50 marks in the I, II, III and IV semesters. A student shall opt for any one of the
following activities in the first four semesters offered in the college (a) N.S.S. (b)
Sports & Games (c) Commerce Association (d) Fine Arts Association (e) Literary &
Wall Magazine Association (f) Debating & Quiz Association (g) Youth Red Cross.
There is no examination for CC &EC Activities. Mark is allocated based on attendance
in programmes conducted, participation and prizes won in the inter-class and inter-
collegiate or University/State/National Level competitions.
2. ATTENDANCE:

a. For Internal Examination

A student is required to have a minimum of 75%attendance in each subject/Course

to answer the internal examination. Those who have below 75% attendance in any
subject are not permitted to write the examination in that particular subject/Course.
b. For External (University) Examination:
 A candidate shall be considered to have satisfied the requirement of attendance for
a semester if he/she attends not less than 75% of the number of classes actually held
up to the end of the semester in each of the courses.
There shall be a minimum of 50% attendance requirement for the Extra- and Co-
Curricular Activities opted by the candidate.
A candidate who does not satisfy the requirement of attendance even in one
course shall not be eligible to take the whole University examination of that
semester and he/she shall seek re-admission to that Semester of that programme
in a subsequent year.
If a candidate represents his/her institution/University/ Karnataka State/ Nation in
Sports/ NCC/ NSS/ Cultural or any officially sponsored activities he/she may be
permitted to claim attendance for actual number of days participated including the
travel period, based on the recommendation of the Head of the Institution
concerned. If a candidate participates in national level events such as Republic Day
Parade etc., he/she may be permitted to claim attendance for actual number of days
participated including the travel period based on the necessary certificates and
recommendation of the head of the Institution concerned.
3. MINIMUM MARKS FOR A PASS:
For a 100 marks subject a student is required to get a minimum of 35 marks to pass in
each subject. Out of which at least 28 marks should be from the university exams. There
is no minimum for internal assessment.
For a 150 marks subject a student is required to get a minimum of 53 marks to pass in
each subject. Out of which at least 42 marks should be from the University exams. There
is no minimum for internal assessment.
4. INTERNAL ASSESSMENT:

The internal assessment marks for a course shall be based on two tests or one test and
one assignment. The test shall be of at least one hour duration to be held during the
semester. The average marks of the two tests or one test and one assignment shall be
taken as the internal assessment marks.
5. REJECTION OF RESULT:

A student has the option of rejecting the result of the entire semester provided it is
done within the time stipulated by the University. Option once exercised cannot be
revoked. Only once such an option can be exercised on a particular semester’s result. A
student exercising this option is eligible only for the award of class and not for ranking.
The result of individual subject cannot be rejected.
6. CLASSIFICATION OF RESULTS:
Class is declared at the end of each semester. However, for award of degree, the marks
in all Course/subjects of all semesters including CC & EC Activities are considered
together.
Grade Limits (%) Grade Point Class
OO+ 95-100 10
OO 90-94 9.5
OA+ 85-89 9
OA 80-84 8.5 First Class with
AA+ 75-79 8 Distinction
AA 70-74 7.5
AB+ 65-69 7 First Class
AB 60-64 6.5
BB+ 55-59 6 High Second Class
BB 50-54 5.5 Second Class
BC 45-49 5 Pass Class
CC 40-44 4.5
PP 35-39 4
FF 0-34 0 Fail
7. CARRY OVER:

A candidate who fails in a lower semester examination may go to the higher semester
and take examination.
8. MAXIMUM PERIOD FOR COMPLETION OF THE PROGRAMME:
The candidate shall complete the programme within the six years from the date of
admission to the programme. No candidate shall be permitted to appear for the
examinations after the prescribed maximum period for completing the programme.