B.Com (Bachelor in Commerce) is a three years degree program which provides student

fundamental knowledge of commerce. The program is designed to equip students with the

necessary knowledge and skills to pursue career in the field of Commerce. After completing

the course students will be able to understand

1) Students will gain knowledge in the fundamentals of commerce and a deep

understanding of all the courses undertaken.

2) Knowledge and understanding of accounting principles, business practices and

procedures.

3) Ability to adapt to changing business environments and stay updated with industry

trends and developments.

4) Understanding entrepreneurship including the ability to identify business

opportunities and to develop business plans.

5) Will become familiar with different areas of business such as marketing, finance,

management and concepts of Economics.

6) Effective communication skill and to develop quantitative skills among learners

which they can use in the field of commerce and industry to solve real life problems.

7) Select and apply appropriate techniques, resources, and modern IT tools to complex

management activities.

8) Demonstrate effective leadership skills and team work in professional and community

life

S.No	Class	Name of the course	Outcomes
1.	B.Com I Sem	Punjabi Or History And Culture  Of Punjab	It provides students a better understanding between biographies and autobiographies.Students will be taught to work on their professional appearance in terms  of professionally sound words, essays, translating business advertisements to Punjabi, correct usage of professional words for verbatim and vocabulary, correct form of grammar, to put thoughts forward in a more professional and corporate way.
Attainability:Bcom-1 student is not only becoming proficient in his other subjects pertaining to accounts, etc. but also now excels in his/ her knowledge about Punjabi literature, it’s diverse forms, the whole system of Punjabi Grammar , lives of some of the very educated personalities of Punjabi literature.
2.	B.Com I Sem	English And Business Communication	This course offered relevant and practically helpful pieces of prose to students so that they not only get to know about the beauty and communicative power of English but also its practical application. It alsodeveloped  oral and written communication skills of the students so that their employability enhances.
Attainability : Students has attained written & verbal proficiency through this paper and they have also become well versed with the usage of Communicative English in the social as well as economic context.
3.	B.Com I Sem	Interdisciplinary PsychologyForManagers	The subject helps the students with the understanding, prediction and control of humanbehaviour in organizations with  know-how of major concepts of IB,OB.The concepts such as motivation, motivational techniques can be used by them  towards improving the effectiveness of organizational work. It also enables students to understand the concepts of OB such as individual behaviour, perception, personality by giving in depth  knowledge of functions of IB, theories of personality, procedure  of  perception.
Attainability: This subject  helps students  to make themselves ready for managerial jobs in various areas such as industries, banks,insurance sectors  etc. They can pursue their studies for Master of Commerce in HR too.
4.	B.Com I Sem	Business Economics-I	In the first semester, this paper imparts the knowledge of economics as a subject in social science and its importance in our daily life and in business .The students understand the basic concepts of micro economics including consumer’s behavior, producer’s behavior , price theory , market structure and factor distribution . To conclude we can say that microeconomics help students to understand howresources are  produced and consumed by all sections of the society .
Attainability : Micro Economics will help students to gain Knowledge which will be helpful  to crack UPSC exam, Banking exam and all other competitive exams
5.	B.Com I Sem	Principles Of Financial Accounting		It helps students to acquire conceptual knowledge of Financial Accounting. It provides the underlying framework and concepts of Financial Accounting in the context of how accounting fits into overall business environment of contemporary society. It also enhances student’s knowledge about various types of Company Accounts.
Attainability: Financial Accounting helps students in developing a strong foundation in business principles as well as valuable skills such as financial analysis, problem solving and attention to detail. These skills are highly sought after by employers in various industries.
6.	B.Com I Sem	Commercial Laws	Students will be equipped with awareness about basic legal framework governing general contracts and special contracts relating to business, trade and commerce in India.On successful completion of this course, Students will be acquainted with theoretical principles of formation of contract, performance of contract, discharging a contract andlegalremedies in case of breach of contract under Indian Contract Act 1872.Students will able to understand the interpretation and application of laws through study of various caselaws.Student will get a deep insight about the law and procedure related to special contracts such as contract of Agency, Indemnity andGuarantee&Bailment and Pledge.It also intends to give an exposure to the other laws relating to business such as RTI Act 2005 and Consumer Protection Act 2019.
Attainability :This course increases the scope of employability and inculcate a sense of professionalism among the students. It also provides expertise to students who are interested in pursuing CS, CA, LLM or LLB & other commerce and law related courses or degrees.
7.	B.Com I Sem	Principles And Practices Of Management	This course help students to understand the basic concepts of Management, its theories, process etc. It  providesinsight knowledge of  concept of planning and its types. Students will have complete understanding about the concept of organizationstructures, committees, working etc.. It enables students to understand the difference between authority and responsibility and how delegation,decentralization anddepartmentation works. Students learn about analyzing of various elements of direction such as supervision,  motivation, leadership and communication. It  developvarious skills regarding internal and external coordination among students and they learn about essentials of good control system and relationship between planning and control.
Attainability : This course enables the students to decide what should be done to accomplish given task and to handle situations which may arise in management.
8.	B.Com II Sem	Punjabi Or History and Culture of Punjab	In this paper, students will learn about the history of ancient India upto 1200 AD.It enables them to have wide understanding of rich history of India such as Harappa, Vedic Civilization, Jainism, Buddhism, Maurya Empire and Sikh History.
Attainability : Knowledge gained through this subject will be helpful for the students while preparing for various exams such as UPSC, PPSCand all competitive exams conducted by Punjab Govt.
9.	B.Com II Sem	English And Business Communication	This course introduced students to the world of literature through short stories and essays& also developed oral and written communication skills of the students so that their employability enhances. Students have also been made aware regarding new trends in business communication,various media of communication and communicative devices.
Attainability :Through this paper, students have learnt several literary devices of English language and gained knowledge about the whereabouts of few eminent short story writers and essayists.
10.	B.Com II Sem	Interdisciplinary E-Commerce	Today all business activities are taking place on internet. The subject E-commerce equips students with understanding of anatomy of EC, EPS, digital signatures,E- business models so that they can use it in their personal  and professional lives. It also helps students to analyse the Meaning of Electronic commerce, brief history of electronic commerce, importance of E-commerce & Growth of E-Commerce – Present, Future and Potential.
	Attainability:This subjectwill help students to understand and apply various tools of E-Commerce in their personal and professional lives. It gives them ample scope to explore and grab various career  opportunities in the fields of IT sector,  cryptography, encryption of data,educational field , health and financial services.
11.	B.Com II Sem	Business Economics-II	At the end of the second semester, students will be able to differentiate between micro and macro economics. Students will have knowledge of different tools to interpret macro economics by using aggregate demand and aggregate supply models and describes interrelationship among profit , price , income and interest rates as they effect consumption , production , saving and investment functions. Students will also learn the importance of monetary and fiscal policies, inflation and deflation concepts and different phases of trade cycle.
Attainability: This subject will help to compete the student IES, IRS and various Banking Competitive Exams. This subject will helpful to know about National income aspects of the country at every stage.
12.	B.Com II Sem	Corporate Accounting	It creates awareness about the provisions in Companies Act with respect to underwriting of shares, debentures and buyback of shares. It helps students in acquiring the skills of critical evaluation of final accounts of companies and making comparison of Annual Reports of Companies and Disclosure Norms
Attainability: Corporate Accounting provides scope for learning a varied set of skills and knowledge and opens doors for a lot of career options such as Auditors, Budget Analyst, Tax Accountant, Chartered Accountant & Company Secretary etc.
13.	B.Com II Sem	Business Laws	At end of the semester, the students will be able to understand the legal rules and provisions of Sales of Goods Act, 1930.They will also be able to possessa thorough understanding and significance of negotiable instruments like promissory note, bill of exchange and cheque in their day-to-day life and business under Negotiable Instrument Act 1881.They will acquire knowledge about the legal provisions of Factories Act 1948 and the legal framework for ensuring health, safety and welfare of workers. They will also learn about variousIndustrial Disputes and the ways to resolve those disputes under Industrial Dispute Act, 1947.
Attainability :This course is beneficial for law aspirants as it would be of great assistance to them in cracking various law entrance exams like CLAT, LSAT, AILET etc and get admission in topmost law colleges of the world. It is also an essential subject in all higher education streams of commerce, management and law.
14.	B.Com II Sem	Human Resource Management	The course enables the students to understand the different aspects of managing humanresources in an organisation. It helps the students to acquire knowledge about human resource planning, techniques and also problems in job analysis and job design,recent trends in recruitment and selection process. Students also learn about the methods and techniques of training and development, performance appraisal and forms of promotion ,demotion and separation in an organization.
Attainability :This course polish those skills in students which help them to carry out key responsibilities like interpersonal skills, team work, adaptability and confidentiality.
15.	B.Com III Sem	Interdisciplinary Issues In Indian Commerce	It enables the students to acquire basic knowledge of different issues faced in progress and prospects of commerce in India. It provides information about Foreign Direct Investment- its basics, historical perspective. It also gives information regarding International Finance, growth of Infrastructure. It enables the students to familiarize with recent trends in Credit Rating Services in India
Attainability: By studying interdisciplinary issues in Indian Commerce, students enhance their employability prospects. It familiarizes the students with diverse dimensions of Indian commerce such as FDI, International Finance, Credit Rating Agencies, Corporate Debt Restructuring etc.
16.	B.Com III Sem	Cost Accounting	This course aims to acquaint the students with the concepts of cost, its component ,preparation of Cost sheet and to get knowledge about material labour and overhead cost and reconciliation of cost and financial accounting. So students will be fully aware about all the cost related basic aspects and to present them in accounting form.
Attainability:  The students will be fully aware about all the cost related basic aspects and to present them in accounting form.
17.	B.Com III Sem	Company Law	This course tends to ensure that students are well acquainted with the legal provisions, guidelines and case laws on subject of companies law. It covers various facets of Companies Act 2013 such as Company- meaning, its characteristics,  formation , lifting a corporate veil, MOA, AOA, winding up, meetings, rights & duties ofkey managerial personnel of company. Students will be able to demonstrate comprehensive knowledge and understanding of core conceptsand various doctrines associated with companies law such as Doctrine of ultra vires, Doctrine of indoor management, Doctrine of Constructive notice etc.. It will also help student in gaining the confidence to start up a new company in the modern era.
Attainability : Thorough study of various provisions of Companies Act is vital for students who want to start their own company or wish to have a lucrative professional career in companies such as Chartered Accountant, Company Secretary, Corporate lawyers who are also called in house solicitors who specifically handles legal matters of the company.
18.	B.Com III Sem	Business Mathematics And Statistics	After the course student is able to find correlation. between the two linear variables. We can find index numbers and study the market analysis concept.Students will be able to recogniseand appreciate the link between theory and practical applications and learn how to use mathematics and statistics in various sub desciplines. So they can work effectively in government,financial, technical,health and other positions.
Attainability : Business mathematics provide tools and techniques to analyze business data, which is crucial for making informed decisions. Business maths plays a vital role in creating the base of the business. It is useful for applying mathematical applications in commerce e.g, applications of derivatives and applications of maxima minima in studying the market analysis in depth.
19.	B.Com III Sem	Banking And Insurance	At end of semester, students will be able to understand working of Indian banking and insurance industry .They will get an awareness about how credit control techniques used by RBI effect Indian  Economy as a whole .  They will become capable of understanding role of IRDA  in Indian Insurance Industry .
Attainability: Knowledge acquired through this subject will help them a lot when they will work practically in banking and insurance sector.
20.	B.Com III Sem	Goods and Services Tax	The scope of study is extended to understand the concept of GST and its impacts and implementation in India. Are numerous course option available after the GST knowledge for example tax manager,GST practitioners. After completion of this course the students would be able to learn the concept of indirect tax and GST from pre GST period to post GST period. To understand the importance of GST in the Indian and global economy and its contribution to the economic development
Attainability: Knowledge of GST explores the multiple career options, huge pay scale and  upskills the professional knowledge. It enables the individuals to start their own consultancy. It helps in developing skills of different taxations, finace and accounting professionals.
21.	B.Com IV Sem	Interdisciplinary security analysis and portfolio management	It provides comprehensive knowledge about security selection, risk profiling and investment decisions. It helps in making students learn with the portfolio management skills and tools for equipping profitable investment decisions.
Attainability:  Studying this subject enhances student’s portfolio management skills, they learn about various investment products and new investment strategies. It could also help them opening their own business as a personal financial advisor.
22.	B.Com IV Sem	AdvancedAccounting	Advance accounting provides usage -based information for a wide variety of system resources so that students can develop comprehensive charge- based strategies. This course  applies financial accounting theory and practices with in depth analysis to more Complex technical business transactions and problems dealing with financial reporting and operating of partnership, corporation ,government and not for profit organization.
Attainability: Advanced Accounting provides scope for learning a varied set of skills and knowledge and opens doors for a lot of career options such as Auditors, Budget Analyst, Tax Accountant, Chartered Accountant & Company Secretary etc.
23.	B.Com IV Sem	Auditing And Secretarial Practice	The objective of the paper is to help the students in understanding concepts and issues of Auditing and Secretarial Practice such as Audit Program, Audit Evidence, Internal Control, Internal Check and Internal Audit. It makes students capable of giving an unbiased and fair opinion on whether the financial records and statements provide a fair and true reflection of the actual financial position of the organization.
Attainability: This subject is very useful for the students who  want to become Chartered Accountant. Becoming an auditor provides them many opportunities for advancement such as the chance to expand your expertise by becoming a certified public accountant, forensic accountant or chief financial officer.
24.	B.Com IV Sem	Cost Management	This course will provide the students, the knowledge of cost control system, marginal costing, break-even point ,budgetary control ,standard costing and variance analysis and facilitate them to become a cost accountant and cost manager. So it will increase practical knowledge of cost management.
Attainability: It will increase practical knowledge about cost management. They will become Cost Accountants and Cost Managers. It will be very useful for the students who pursue ICWAI and CA.
25.	B.Com IV Sem	Marketing Management	At the end of the semester, the students will become aware about the basic concepts, philosophies, process and techniques of marketing management. They will have knowledge about the pricing decision, distribution decision, channel conflicts, physical distribution system, promotion decisions and communication process .
Attainability: The students can apply this knowledge while working in the real market situations.
26.	B.Com IV Sem	Quantitative Techniques And Methods	Students can do various type of studies by taking primary data, by applying various methods of averages. Student is able to solve equations by matrix method and also do market analysis.By applying linear programming methods students an achievethe best performance under the given circumstances.students can acquire knowledge to apply statistical theory to solve current issues. They can develop problem solving skills and acquire the mathematical knowledge and skills necessary for success in their career.
Attainability:- Quantitative techniques provide a tool for scientific analysis for various business problems. It will provide a traditional path of accounting jobs, CA or investment banking etc.The potential for the field is excellent and now a days gradutes are hired by the reputed firms with competitive compensation packages because quantitative techniques are now recognized as a universal  language on a global scale.
27.	B.Com V Sem	Income Tax Laws	This course provides basic knowledge of the provisions of income. It helps in understanding the application of business knowledge and taxation in theoretical and practical aspects. It enables the students to file IT returns and compute tax liability of various types of assesses.
Attainability: The students will be able to compute their taxable income and tax liability by taking advantage of various tax benefits available under different heads of income.
28.	B.Com V Sem	Management Accounting	On the successful completion of the semester, the students will be able to outline the process and the methods of financial decision making. They will learn different tools and techniques such as ratio analysis, fund flow statement, cash flow statement, working capital management etc. which will equip them with analytical ability to analyze and interpret financial statements.
Attainability: Knowledge of this subject will be helpful while preparing for competitive exams such as Bank PO, Bank Clerical, UGC NET etc.
29.	B.Com V Sem	Indian Economy	In this semester, students will learn significant changes in Indian Economy since Independence. They will have basic knowledge to  the students regarding features and problems of Indian economy. It also includes different sectors like agriculture, industry and service sector along with their sub sectors. It also  covers the different concepts of Indian economy  that is economic planning , budget , foreign trade, demographic Dividend etc.
Attainability : This subject will also be helpful in achieving higher ranks in Income tax exams, GST exam, MAT, CAT exams
30.	B.Com V Sem	Production And Operations Management	After studying this subject comma gaining knowledge about managing production processes. How to run operations effectively. Better understanding of modern production techniques, better understanding of quality management. They will learn to design, plan, operate and control manufacturing, production and operation system
Attainability : Knowledge gained through this subject will make students enable to handle company’s productions and operations in an effective manner. One can go for M.sc in Production Operations Management to explore various opportunities in the concerned field.
31.	B.Com V Sem	Entrepreneurship And Small Business	This course exposes students to silent aspects of starting a new business and to acquaint them with a peculiar challenges and management decisions faced by owners of small business. It also ddresses issues of small businesses such as legal aspects, valuation, financing, costing, location, personnel, marketing,  competition, source of funding and constituency service.
Attainability: This course aims to create awareness about entrepreneurship among students and help them imbibe an entrepreneurial mind set.
32.	B.Com V Sem	Financial Markets And Services	After completing the course, students will be wellversed with the basic knowledge of all kinds of financial markets and services,with various types of markets also like primary and secondary market with procedures ofonline  trading in the stock exchange. Students will have the knowledge of factoring, merchant banking and leasing services also.
Attainability: The students will be able to understand the concepts of the financial instruments, working of financial markets, functioning of banking and non- banking institutions.
33.	B.Com VI Sem	Direct Tax Laws	This course imparts basic knowledge of the provisions of Income tax laws in India.It focuses on computing the total income and tax liability of individual, HUF, firms and association of persons. It also helps in understanding about the assessment procedures, TDS, advance payment of tax and application in various situations.
Attainability: The students will be able to assess the income of various ‘persons’ like individual, firm, HUF, AOP and calculating their tax liability. They will be able to know about income tax authorities, advance tax, TDS and penalties & prosecutions under income tax laws.
34.	B.Com VI Sem	Financial Management	On successful completion of semester students will become able to demonstrate an understanding of the overall role and importance of finance function . They get knowledge about sources of finance and how it can be invested judicially after evaluating all alternatives available with the company
Attainability: Knowledge gained through this subject will be helpful to students who pursue ICWAI, CA, UGC NET etc.
35.	B.Com VI Sem	Issues In Financial Reporting	This course will make the student understand with the various Indian Accounting standards according to GAAP. The students will be able to know about  new IFRS standards, the knowledge about CSR and price level accounting, human resource accounting. So students will come to know about the latest aspects of IFRS.
Attainability: Students will be well versed with International issues in financial reporting and they will be able to prepare Human Resource Accounting and Price Level Accounting.
36.	B.Com VI Sem	Social and Business Ethics	This course make the students aware about importance of ethics in the business and to provide best practices of bisiness ethics. The students will be able to comprehend various ethical philosophies and their contribution to current management practices.The students will also be able to analyse various ethical codes in corporate governance.
Attainability: This course will help students to learn the values and implement in their careers to become a good managers. They can develop various corporate social responsibilities and practice itin their professional life and also adhere to the ethical codes.
37.	B.Com VI Sem	Operational Research	To understand the concepts and techniques of Operations Research for business decision makingAcquire the required skills to solve various problems in OR Comprehend the use of Linear Programming is theIndustry.
Attainability:- The field of Operation Research provides a more powerful approach to decision making than ordinary software and data analytical tools. Employing OR professionals can help companies achieve more complete data sets, by considering all available options by estimating risks etc. Also OR can be useful for finding which technique is suitable for the particular situation.
38.
39.	B.Com VI Sem	Sectoral Aspects Of Indian Economy	This course will provide insight into the various sectors of Indian Economy like agriculture ,Industry and service sector (both public and private) .At end of the course students will be able to understand all economic problem like poverty, unemployment , inflation , deflation , inequalities of income and wealth in India and interstate disparities related with Indian economy and different government programmes to overcome these problems.
Attainability : Indian Economy will help the students to become good economist. They can also pursue post graduation in agriculture, industry and in service sectors.

ATTAINABILITY :After completing three years for Bachelors in Commerce (B.Com) program, students would gain a thorough grounding in the fundamentals of Commerce.It offers a number of specializations and practical exposures which would equip the student to face the modern-day challenges in commerce and business. Students will gain thorough systematic and subject skills within various disciplines of commerce, business, accounting,economics, finance, auditing and marketing. The all-inclusive outlook of the course offer a number of value based and job oriented courses ensures that students are practically and theoretically up-to-date trained.The students will recognize features and roles of businessmen, entrepreneur, managers& consultant, which will help them to possess knowledge and other soft skills and to react aptly when confronted with critical decision making.

Students will attain proficiency in the ability to engage in competitive exams like CA, CS, ICWA, UPSC, Bank PO, clerical and other exams. It provides them a strong foundation that will assist them in pursuing pursuing higher education courses such as M.COM, MBA, MBE, PGDBM, PGDF etc, and advance research in various field of commerce.

It also develop competency in students to make them employable in the global market. B.com degree enables a student to build a successful career in various sectors that include banking, accounting firms, business consultancies, industrial houses, educational institutes, investment banking, budget planning, treasury & forex, stockbroking, agricultural economics, etc. Students also acquire practical skills to work as a manager, an accountant, Tax consultant, audit assistant and other financial supporting services.

The course aims to cultivate entrepreneurial skills and mindset among the students. The students are empowered to demonstrate the ability to innovate, the ability to execute the most daunting of challenges in the most trying of circumstances and also apply critical thinking, which improves cognitive skills and logical decision making as business leaders.Ultimately, it develops ethical, moral and human Values that contribute to the well being of the society and help them in becoming socially responsible citizen of the nation.