Academics • SEP 2024–25

Course Structure & Subjects

Explore the semester-wise course structure for B.Com, BBA and the approved M.Com programme. BCA and MBA are upcoming programmes and will be added when officially introduced.

Semester 1

I Semester

24 credits*

Subject	Paper Code	Credits
Language-1 (Kannada/Sanskrit/Urdu/Tamil/Telugu/Malayalam/Additional English/Marathi/Hindi)	—	3
Language – II English	—	3
Financial Accounting	Com-1.1	4
Corporate Law	Com-1.2	4
Modern Marketing	Com-1.3	4
Quantitative Analysis for Business Decisions	Com-1.4	4
Computer Accounting with Tally Prime	Job Skill	2

Semester 2

II Semester

24 credits*

Subject	Paper Code	Credits
Language-1 (Kannada/Sanskrit/Urdu/Tamil/Telugu/Malayalam/Additional English/Marathi/Hindi)	—	3
Language – II English	—	3
Advanced Financial Accounting	Com-2.1	4
Banking Operations	Com-2.2	4
Human Resource Management	Com-2.3	4
Quantitative Techniques for Business Decisions	Com-2.4	4
Environmental Studies	EVS-1	2

Semester 3

III Semester

26 credits*

Subject	Paper Code	Credits
Language-1 (Kannada/Sanskrit/Urdu/Tamil/Telugu/Malayalam/Additional English/Marathi/Hindi)	—	3
Language – II English	—	3
Corporate Accounting	Com-3.1	4
Financial Management	Com-3.2	4
Fundamentals of Costing	Com-3.3	4
Digital Entrepreneurship	Com-3.4	3
Indian Constitutional Values	ICV-1	2
Certification Course – 1 (Financial Literacy for Bharat – Certification from NISM)	CC-1	1
Health, Wellness & Yoga/Sports / NCC / NSS / R & R	VAC-1	2

Semester 4

IV Semester

24 credits*

Subject	Paper Code	Credits
Language-1 (Kannada/Sanskrit/Urdu/Tamil/Telugu/Malayalam/Additional English/Marathi/Hindi)	—	3
Language – II English	—	3
Advanced Corporate Accounting	Com-4.1	4
Costing Methods	Com-4.2	4
Stock and Commodity Markets	Com-4.3	4
Research Methodology	Com-4.4	3
Soft Skills for Business	Job Skill	2
Certification Course – 2 (Certification from ICSI)	CC-2	1

Semester 5

V Semester

26 credits*

Subject	Paper Code	Credits
Direct Taxation - I	Com-5.1	4
Accounting for Special Entities	Com-5.2	4
Goods & Services Tax	Com-5.3	3
Business Regulations	Com-5.4	4
Elective - 1	Com-5.5	4
Elective - 2	Com-5.6	4
TDS & ITR Filing	Job Skill-3 / ITR	2
Certification Course-3 – GST Filing	CC-3	1

Semester 6

VI Semester

28 credits*

Subject	Paper Code	Credits
Direct Taxation- II	Com-6.1	4
Management Accounting	Com-6.2	4
Auditing and Reporting	Com-6.3	4
Digital Finance & Fintech	Com-6.4	3
Elective-3	Com-6.5	4
Elective -4	Com-6.6	4
Employability Skills	Job Skill-4 / ES	3
Internship Learning (IL)	IL-1	2

View Complete B.Com Syllabus

Official Bangalore University SEP syllabus and course matrix.

View Complete Syllabus ↗

B.Com Elective Groups

Accounting & Taxation

Semester	Paper Code	Title of the Paper
V	Com-5.5	Indian Accounting Standards (Ind AS-I)
V	Com-5.6	Cost Management
VI	Com-6.5	Indian Accounting Standards (Ind AS-II)
VI	Com-6.6	Corporate Taxation (CT)

Finance & FinTech

Semester	Paper Code	Title of the Paper
V	Com-5.5	Advanced Financial Management
V	Com-5.6	Fundamentals of Fintech
VI	Com-6.5	Corporate Valuation & Restructuring
VI	Com-6.6	Block-chain Technology in Finance

Marketing & Human Resource

Semester	Paper Code	Title of the Paper
V	Com-5.5	Consumer Behavior & Market Research
V	Com-5.6	Performance Management
VI	Com-6.5	Retail Management
VI	Com-6.6	Global Human Resource Management

Business & Big Data Analytics

Semester	Paper Code	Title of the Paper
V	Com-5.5	Business Analytics and Operations
V	Com-5.6	Fundamentals of BIG DATA
VI	Com-6.5	Financial Analytics
VI	Com-6.6	Data Modelling

Semester 1

I Semester M.Com

24 credits

Course Code	Subject	Hrs/Week	Exam Duration	IA	Exam	Total	Credits
1.1	AI for Managers	4	3 Hrs	30	70	100	4
1.2	New-age Marketing	4	3 Hrs	30	70	100	4
1.3	Data Visualisation	4	3 Hrs	30	30(P) 40(T)	100	4
1.4	Advanced Corporate Finance	4	3 Hrs	30	70	100	4
1.5	Applied Managerial Economics	4	3 Hrs	30	70	100	4
1.6	Data Analysis using Spread Sheet & Power BI	3	Nil	15	35(P)	50	2
1.7	Corporate Communication	3	2 Hrs	15	35	50	2

Notes:

1.3 Data Visualisation: 30 marks are allotted for practicals conducted in the laboratory by BOE members; 40 marks are allotted for theory examination conducted by the University.
1.6 Data Analysis using Spread Sheet & Power BI: 35 marks are allotted for practicals conducted in the laboratory by BOE members.

Semester 2

II Semester M.Com

24 credits

Course Code	Subject	Hrs/Week	Exam Duration	IA	Exam	Total	Credits
2.1	Financial Statement Analysis	4	3 Hrs	30	70	100	4
2.2	Operations Research	4	3 Hrs	30	70	100	4
2.3	Business Research Methods	4	2 Hrs	30	30(P) 40(T)	100	4
2.4	Corporate Governance and Business Ethics	4	3 Hrs	30	70	100	4
2.5	Fundamentals of Business Analytics	4	2 Hrs	30	30(P) 40(T)	100	4
2.6	AI for Start-ups	3	2 Hrs	15	35	50	2
2.7	Financial Modelling	3	Nil	15	35(P)	50	2

Notes:

2.3 Business Research Methods: 30 marks are allotted for practicals conducted in the laboratory by BOE members; 40 marks are allotted for theory examination conducted by the University.
2.5 Fundamentals of Business Analytics: 30 marks are allotted for practicals conducted in the laboratory by BOE members; 40 marks are allotted for theory examination conducted by the University.
2.7 Financial Modelling: 35 marks are allotted for practicals conducted in the laboratory by BOE members.

M.Com Programme Matrix

Updated M.Com programme structure for I and II Semesters.

Academic Regulations ↗

Semester 1

I Semester

24 credits*

Subject	Paper Code	Credits
Language-1 (Kannada/Sanskrit/Urdu/Tamil/Telugu/Malayalam/Additional English/Marathi/Hindi)	—	3
Language – II English	—	3
Fundamentals of Accounting	BBA-1.1	4
Management Dynamics	BBA-1.2	4
Business Environment	BBA-1.3	4
Quantitative Business Analysis	BBA-1.4	4
Computer Accounting with Tally Prime	Job Skill	2

Semester 2

II Semester

24 credits*

Subject	Paper Code	Credits
Language-1 (Kannada/Sanskrit/Urdu/Tamil/Telugu/Malayalam/Additional English/Marathi/Hindi)	—	3
Language – II English	—	3
Financial Accounting	BBA-2.1	4
Marketing Dynamics	BBA-2.2	4
Organization Behaviour	BBA-2.3	4
Quantitative Business Techniques	BBA-2.4	4
Environmental Studies (EVS)	EVS-1	2

Semester 3

III Semester

26 credits*

Subject	Paper Code	Credits
Language-1 (Kannada/Sanskrit/Urdu/Tamil/Telugu/Malayalam/Additional English/Marathi/Hindi)	—	3
Language – II English	—	3
Corporate Accounting	BBA-3.1	4
Financial Management	BBA-3.2	4
Indian Financial System	BBA-3.3	3
Supply Chain and Logistics	BBA-3.4	4
Indian Constitutional Values	ICV-1	2
Certification Course – 1 (Financial Literacy for Bharat – Certification from NISM)	CC-1	1
Health, Wellness & Yoga/Sports / NCC / NSS / R & R	VAC-1	2

Semester 4

IV Semester

24 credits*

Subject	Paper Code	Credits
Language-1 (Kannada/Sanskrit/Urdu/Tamil/Telugu/Malayalam/Additional English/Marathi/Hindi)	—	3
Language – II English	—	3
Fundamentals of Costing	BBA-4.1	4
Digital Entrepreneurship	BBA-4.2	4
Business Research Methodology	BBA-4.3	4
Human Resource Management	BBA-4.4	3
Soft Skills for Business	Job Skill	2
Certification Course- 2 (Certification from ICSI)	CC-2	1

Semester 5

V Semester

26 credits*

Subject	Paper Code	Credits
Direct Taxation	BBA-5.1	4
Business Law	BBA-5.2	4
GST Law & Practice	BBA-5.3	4
Stock & Commodity Market	BBA-5.4	3
Elective-1	BBA-5.5	4
Elective -2	BBA-5.6	4
TDS & ITR Filing	Job Skill-3	2
Certification Course-3 – GST Filing	CC-3	1

Semester 6

VI Semester

28 credits*

Subject	Paper Code	Credits
FinTech and Digital Finance	BBA-6.1	4
International Business	BBA-6.2	4
Methods of Costing	BBA-6.3	4
Stock Market Operations	BBA-6.4	3
Elective -3	BBA-6.5	4
Elective -4	BBA-6.6	4
Employability Skills	Job Skill-4	3
Internship	IL-1	2

View Complete BBA Syllabus

Official Bangalore University SEP syllabus and course matrix.

View Complete Syllabus ↗

BBA Elective Groups

Finance Group

Semester	Paper Code	Title of the Paper
V	BBA-5.5 EL-1	Investment & Portfolio Management
V	BBA-5.6 EL-2	Corporate Valuation and Restructuring
VI	BBA-6.5 EL-3	Financial Risk Management
VI	BBA-6.6 EL-4	International Finance

Marketing Group

Semester	Paper Code	Title of the Paper
V	BBA-5.5 EL-1	Consumer Behavior
V	BBA-5.6 EL-2	Product & Brand Management
VI	BBA-6.5 EL-3	International Marketing
VI	BBA-6.6 EL-4	Advertising and Media Marketing

Human Resource Group

Semester	Paper Code	Title of the Paper
V	BBA-5.5 EL-1	Human Resource Development
V	BBA-5.6 EL-2	Strategic Human Resource Management
VI	BBA-6.5 EL-3	International Human Resource Management
VI	BBA-6.6 EL-4	Performance Management

Data Analytics

Semester	Paper Code	Title of the Paper
V	BBA-5.5 EL-1	Big Data Analytics
V	BBA-5.6 EL-2	Marketing Analytics
VI	BBA-6.5 EL-3	Human Resource Analytics
VI	BBA-6.6 EL-4	Financial Analytics

*Credit totals shown are calculated from the credits listed in the uploaded Bangalore University course matrices. The detailed official syllabus remains available through the university link above.

Source: Bangalore University Board of Studies, Department of Commerce, SEP 2024–25 course matrices supplied for this website.