GAUHATIUNIVERSITY

GUWAHATI14

Regulationfor

B.Com(Semester)Course

w.e.f.20112012Session

2010

GauhatiUniversity

GopinathBordoloiNagar

Guwahati781014

Assam:India

 GAUHATIUNIVERSITY

GUWAHATI14

RegulationforB.Com(Semester)Course

w.e.f.20112012session

ApprovedbytheAcademicCouncilvideResolutionno.dated

1.Nameofthecourse

There shall be a three year course of study in the affiliated colleges of the University leading to the Degree of Bachelor of
st nd
Commerce (B.Com). It shall consist of six parts: Semester I and II for the 1 year, Semester III and IV for the 2 year and
SemesterVandVIforthe3rdyear.

2.Inviewoftheintroductionofsemestersystemintheundergraduatecourse,itisrecommendedthatthemaximumnumber
ofstudentsintakecapacitypersectionshallbe60.Collegeauthoritiesshallalsoberequiredtomaintainateacherandstudent
ratioof1:40.However,RegistrationofthestudentsfromcollegesunderthisUniversitywillbeaccordedonlytotheadmissible
strengthofthecollegesgrantedbythisUniversity.

3.AdmissionRequirements:

(A)AdmissiontoSemesterICourse:

(i)Admissiontothe1stsemesterB.ComClassinanaffiliatedcollegesofthisUniversityshallbeopenonlytothosecandidates
who have passed the Higher Secondary (10+2) examination in commerce, Science or Arts stream of the Assam Higher
SecondaryEducationCouncil(AHSEC)oranyotherequivalentexaminationrecognizedassuchbytheUniversity.

(ii) A student of B.Com SemesterI of an affiliated college of this University may get himself/herself transferred to another
affiliated college of this University in the same semester on production of transfer certificate along with conduct certificate,
recordsofInternalEvaluationandattendancerecordsubjecttothepriorpermissionofthisUniversity.

(iii) Under special circumstances, a student of B.Com semester I of another University with a comparative course may be
st
admittedtothe1 semesterinanyaffiliatedcollegeunderthisUniversityonproductionofcollegetransfercertificate,conduct
certificate, University migration certificate and attendance certificate. The attendance in classes to his/her credit shall be
carriedoveronadmissionandshallbecomputedforthepurposeofsemesterIExamination.

(iv)AcommercegraduateofthisUniversityoranyotherUniversityshallnotbeadmittedtotheB.Comdegreecourseagain.

(B)AdmissiontoSemesterIIcourse:

AdmissiontoSemesterIIshallbeopentoallthosestudentswhohavecompletedthecourseofstudyofB.ComsemesterIof
thisUniversity.
(C)AdmissiontoSemesterIIICourse:

Admission to Semester III Course shall be open to all those students who have completed the course of study of B.Com
SemesterIIofthisUniversity.

(D)AdmissiontosemesterIVCourse:

Admission to semester IV Course shall be open to all those students who have completed the course of study of B.Com,
semesterIIIofthisUniversity.

(E)AdmissiontoSemesterVCourse:

AdmissiontoSemesterVcourseshallbeopentoallthosestudentswhohavecompletedthecourseofstudyofB.Comsemester
IVofthisUniversity.

(F)AdmissiontoSemesterVICourse:

Admission to Semester VI Course shall be open to all those students who have completed the course of study of B.Com
semesterVofthisUniversity.

4.SUBJECTSFORTHECOURSE:

Thereshallbetwotypesofcourses

(1) GeneralCourseand(2)MajorCourse.
SemesterwiseDistributionofNumberofPapersshallbeasbelow:

DistributionofNumberofPapers inB.Com

GeneralCourse MajorCourse

General Core Total General Core Specialised Total

paper Paper paper Paper Paper

(I)B.Com1stSemester 1 3 4 1 3 1 5

(II)B.Com2ndSemester 1 3 4 1 3 1 5

(III)B.Com3rdSemester 2 3 5 2 3 1 6

(IV)B.Com4thSemester 1 3 4 1 3 1 5
(V)B.Com5thSemester 1 3 4 1 3 1 5

(VI)B.Com6thSemester 1 3 4 1 3 1 5

TotalPapers 7 18 25 7 18 6 31

(I)B.ComsemesterIMajorandGeneralCourse:InB.ComSemesterIcandidatesofbothMajorandGeneralCourseshallbe
requiredtoofferthefollowingpapersof100Markseach.
Generalpaper:
101.BusinessMathematics/FundamentalsofInsurance(BusinessMathematicsisCompulsoryforMajorCourse)
CorePapers:
102.FinancialAccountingI
103.BusinessOrganizationandEntrepreneurshipDevelopment.
104.IndianFinancialSystem.
Specializedpapers:(AnyoneofthefollowingpaperiscompulsoryforMajorstudents)
105.CostAccounting(Accountancy)
105.HumanResourcemanagement(Management)
105.RuralandMicroFinance(Finance)
105.IntroductiontoECommerce(ECommerce).
(II)B.ComSemesterIIMajorandGeneralCourse:InB.ComSemesterIIacandidateofbothMajorandGeneralCourseshallbe
requiredtoofferthefollowingpapersof100markseach.
Generalpaper:
201.CommunicativeandFunctionalEnglishI/FunctionalMILI
Corepapers:
202.FinancialAccountingII
203.Principlesofmanagement.
204.BusinessStatistics.
Specializedpapers:(AnyoneofthefollowingpaperiscompulsoryforMajorstudents)
205.ManagementAccounting(Accountancy)
205.HumanResourcePlanning&Development(Management)
205.MicroCreditIntuitions(Finance).
205.EssentialsofECommerce(ECommerce).
(III)B.ComsemesterIIIMajorandGeneralCourse:InB.ComsemesterIIIacandidateofbothMajorandGeneralCourseshall
berequiredtoofferthefollowingpapersof100Markseach.
Generalpapers:
301.EnvironmentalStudies
302.CommunicationandFunctionalEnglishII/FunctionalMILII.
Corepapers
303.CorporateAccounting
304.DirectTaxes
305.CorporateLaw.
Specializedpapers:(AnyoneofthefollowingpaperisCompulsoryforMajorStudents)
306.AdvancedCorporateAccounting(Accountancy)
306.IndustrialRelationsandLabourLaws(Management)
306.FinancialInstitutionsandMarkets(Finance)
306.InternetandWorldWideWeb(ECommerce).
(IV)B.ComSemesterIVMajorandGeneralCourse:InB.ComSemesterIVacandidateofbothMajorandGeneralcourseshall
berequiredtoofferthefollowingpapersof100Markseach.
Generalpaper:
401.BusinessEconomics
Corepapers:
402.AuditingandAssurance
403.IndirectTaxes
404.FinancialServices.
SpecializedPapers:(AnyoneofthefollowingpaperisCompulsoryforMajorStudents)
405.AdvancedFinancialAccounting(Accountancy)
405.CostandManagementAccounting(Management)
405.InternationalBanking(Finance)
405.WebDesigning(ECommerce).
(V)B.ComSemesterVMajorandGeneralCourse:InB.ComsemesterVacandidateofbothMajorandGeneralCourseshallbe
requiredtoofferthefollowingpapersof100Markseach.
Generalpaper:
501.BusinessEnvironment
Corepapers:
502.MarketingManagement
503.FinancialManagement
504.RegulatoryFrameworkinBusinessI
Specializedpapers:(AnyoneofthefollowingpaperisCompulsoryforMajorstudents)
505.FinancialStatementAnalysis(Accountancy)
505.CustomersRelationsandRetailTradeManagement(Management)
505.InternationalTrade(Finance)
505.ECommerce(Practical)[1Credit=2hoursforPractical)
(VI)B.ComSemesterVIMajorandGeneralCourse:InB.ComSemesterVIacandidateofbothMajorandGeneralCourseshall
berequiredtoofferthefollowingpaperof100markseach.
Generalpaper:
601.InformationTechnologyinBusiness
Corepapers:
602.MarketingofServices.
603.ModernBankingPractices.
604.RegulatoryFrameworkofBusinessII
Specializedpaper:[CommonforallMajorStudents]
605.Projectreport(onanyTopicofCommerce,Economics,Business,IndustryorServicesSector)
5.DistributionofmarksandDeclarationofResult

(a)Distributionofmarks:

GeneralCourse MajorCourse

Total ForResult Total ForMajorAward

( General paper + (Generalpaper (Core Paper +

CorePaper) SpecialisedPaper)
+CorePaper

+SpecialisedPaper)

(I)B.Com1stSemester 400 400 500 400

(II)B.Com2ndSemester 400 400 500 400

(III)B.Com3rdSemester 400 400 600 400

(IV)B.Com4thSemester 400 400 500 400

(V)B.Com5thSemester 400 400 500 400

(VI)B.Com6thSemester 400 400 500 400

TotalMarks 2400 2400 3100 1600

5(b)IncaseawardofMajorinB.ComFinalExaminationMarksobtainedintheCorepapersandspecializedpapersofallthe
semestersshallbeconsideredfordeclarationofresults.

6.SyllabusandCourseContents:

ThesyllabusandCoursecontentseachsubjectsforallsemestercoursesshallbeprescribedfromtimetotime.

7.Thereshallbeaminimumoneclassforeachpapereverydayofatleast45minutesduration.

8.Evaluationofstudentsperformance:Evaluationofstudentsperformanceineachofthetheoryandpracticalpaperwillbe
basedonthefollowing:
InternalEvaluation20%Marks.

ExternalEvaluation80%Marks.

(A) InternalEvaluationshouldbebasedontwosessionalexaminations,homeassignments,seminarsandlibraryworkin
eachsemester.
ThemarksofInternalAssessmentmustbesentbytheColleges/institutiontotheControllerofExaminationsondatefixedby
theGauhatiUniversityforthesame.

9.DistributionofLectures:

Thereshallbeaminimumof50classestobedeliveredineachpaperinonesemester.

10.ExaminationofSemesterI,SemesterII,SemesterIII,SemesterIV,SemesterVandSemesterVI.

(a) A candidate for the B.Com Degree Examination of Semester I, Semester II, Semester III, Semester IV, Semester V, and
SemesterVIshallbeexaminedinSemesterperiod(halfyearly)inthepapersatsuchatimeasmaybefixedbytheUniversity.
Thesemesterexaminationsshallbeheldattheendofrespectivesemesterclasses.

(b)Semesterendexaminationineachpaperexceptpaper605(inSemesterVI)inB.Comcourseshallbeof80marksandof3
(three)hoursduration.Thebalance20marksshallbeonthebasisofInternalAssessment.InternalAssessmentmarkshouldbe
basedonSessional/PeriodicalteststobeconductedbytheCollegesandthecriteriaprescribedbythisUniversity.

11.EligibilitytositforsemesterI,SemesterII,SemesterIII,SemesterIV,SemesterVandSemesterVIExaminations.

(a) A student who has prosecuted the course of studies for not less than one semester period in a college affiliated to the
University(orinmorethanoneaffiliatedcollegesinthecaseofastudentwhohasgothimself/herselftransferredasperrules)
maybeadmittedtotheB.ComSemesterIExaminationasaregularcandidate.

(b)AstudentshallnotbeeligibletositforthesemesterI,SemesterII,SemesterIII,SemesterIV,SemesterVandSemesterVI
examinationifhe/shefailstoearntherequiredcreditasgivenbelow.Toearntherequiredcreditacandidateshallattenda
minimumof75%oftheLectures/Tutorials/Practicallecturesdeliveredineachsubjectseparately.

CreditDivision

BComSemesterSystem

FIRSTSEMESTER

PaperNo PaperName Lecture Tutorial Practical Total Credit

Classes Classes Classes Classes

101 BusinessMathematics/Fundamentalsof 5 1 6 6
Insurance

102 FinancialAccountingI 5 1 6 6
 103 BusinessOrganisation&Entrepreneurship 5 1 6 6
Development

104 IndianFinancialSystem 5 1 6 6

105 CostAccounting(Accy) 5 1 6 6

105 HumanResourceManagementI(M) 5 1 6 6

105 Rural&MicroFinance(Fin) 5 1 6 6

105 IntroductiontoECommerce 5 1 6 6

Totalperweek 25 5 30 30

NumberofPapers5;Weeklynumberofclassesperpaper:6classes;Durationofeachclass:1hour

TotaltimeforFivepapersperweek=5x6x1hr=30hours;

Onehouroftheoryclass=onecredit.Hencetotalcredit=30credit

SECONDSEMESTER

PaperNo PaperName Lecture Tutorial Practical Total Credit

Classes Classes Classes Classes

201 Communicative&Functional 4 1 5 5

EnglishI/FunctionalMILI

202 FinancialAccountingII 5 1 6 6

203 PrinciplesofManagement 5 1 6 6

204 BusinessStatistics 5 1 6 6

205 ManagementAccounting 6 1 7 6

205 HumanResourcePlanning&Dev 6 1 7 6

205 MicroCreditInstitutions(Fin.) 6 1 7 6

205 EssentialsofECommerce 6 1 7 6

Totalperweek 25 5 30 30

NumberofPapers5;

Weeklynumberofclassesperpaper:
 ForPaper201: 5classes;5X1=5hours

ForPaper202,203and204: 6classes;6X3=18hours

ForPaper205(Major): 7classes;7X1=7hours

TotalClassHours: 30hours

Onehouroftheoryclass=onecredit,Hencetotalcredit=30credit

THIRDSEMESTER

PaperNo PaperName Lecture Tutorial Practical Total Credit

Classes Classes Classes Classes

302. Communication and Functional English 4 1 5 5

II/FunctionalMILII.

303. CorporateAccounting 5 1 6 6

304. DirectTaxes 5 1 6 6

305. CorporateLaw. 5 1 6 6

306. Advanced Corporate Accounting 6 1 6 7

(Accountancy)

306. Industrial Relations and Labour Laws 6 1 7 7

(Management)

306. FinancialInstitutionsandMarkets(Finance) 6 1 7 7

306. Internet and World Wide Web (E 6 1 7 7

Commerce).

Totalperweek 25 5 30 30

NumberofcreditPapers5;

Weeklynumberofclassesperpaper:

ForPaper302: 5classes;5X1=5hours

ForPaper303,304,305: 6classes;6X3=18hours

ForPaper306(Major): 7classes;7X1=7hours

TotalClassHours: 30hours
Onehouroftheoryclass=onecredit,Hencetotalcredit=30credit

FOURTHSEMESTER

PaperNo PaperName Lecture Tutorial Practical Total Credit

Classes Classes Classes Classes

401. BusinessEconomics 4 1 5 5

402. AuditingandAssurance 5 1 6 6

403. IndirectTaxes 5 1 6 6

404. FinancialServices. 5 1 6 6

405. AdvancedFinancialAccounting(Accountancy) 6 1 6 7

405. Cost and Management Accounting 6 1 7 7

(Management)

405. InternationalBanking(Finance) 6 1 7 7

405. WebDesigning(ECommerce). 6 1 7 7

Totalperweek 25 5 30 30

NumberofcreditPapers5;

Weeklynumberofclassesperpaper:

ForPaper401: 5classes;5X1=5hours

ForPaper402,403,404: 6classes;6X3=18hours

ForPaper405(Major): 7classes;7X1=7hours

TotalClassHours: 30hours

Onehouroftheoryclass=onecredit,Hencetotalcredit=30credit

FIFTHSEMESTER
 PaperNo PaperName Lecture Tutorial Practical Total Credit
Classes Classes Classes Classes

501 BusinessEnvironment 4 1 5 5

502 MarketingManagement 5 1 6 6

503. FinancialManagement 5 1 6 6

504. RegulatoryFrameworkinBusinessI 5 1 6 6

505. FinancialStatementAnalysis(Accountancy) 6 1 6 7

505. Customers Relations and Retail Trade 6 1 7 7

Management(Management)

505. InternationalTrade(Finance) 6 1 7 7

505. ECommerce(Practical)[1Credit=2hoursfor 7(14hours) 7

Practical)

Totalperweek 25 5 30 30

NumberofcreditPapers5;

Weeklynumberofclassesperpaper:

ForPaper501: 5classes;5X1=5hours

ForPaper502,503,504: 6classes;6X3=18hours

ForPaper505(Major): 7classes;7X1=7hours(forPractical14hours)

TotalClassHours: 30hours

(37hours,ifECommerceisopted)

Onehouroftheoryclass=onecredit,Hencetotalcredit=30credit

ifECommerceisopted:23hourstheoryclasses:23Credit+7CreditforECommerce=30Credit

SIXTHSEMESTER

PaperNo PaperName Lecture Tutorial Practical Total Credit

Classes Classes Classes Classes

601. InformationTechnologyinBusiness 5 1 6 6
 602. MarketingofServices. 5 1 6 6

603. ModernBankingPractices. 5 1 6 6

604. RegulatoryFrameworkofBusinessII 5 1 6 6

605. Projectreport 2 4 6 6

Totalperweek 22 8 30 30

NumberofcreditPapers5;

Weeklynumberofclassesperpaper:

ForPaper601: 5classes;5X1=5hours

ForPaper602,603,604: 6classes;6X3=18hours

ForPaper605(Major): 7classes;7X1=7hours

TotalClassHours: 30hours

Onehouroftheoryclass=onecredit,Hencetotalcredit=30credit

(c) A student shall not be admitted to the Semester I, Semester II, Semester III, Semester IV, Semester V and Semester VI
Examination unless he/she is selected through two sessional Examinations to be conducted each semester period by the
concernedcollege.(MustsecuretheminimumpassmarksininternalEvaluation).

(d) A student shall not be allowed to appear from a college in the subject(s) which has not been granted permission by the
University.

(e)AcandidatewhohadpassedsemesterIExaminationofthisUniversityorwhohadarrearinonlyonepaperofsemesterI
ExaminationandwhohadprosecutedthecourseofstudiesinacollegeaffiliatedtothisUniversityforaperiodofnotlessthan
onesemesterperiodinthesemesterIIclassmaybeallowedtoappearatthesemesterIIexaminationasaregularcandidate.

(f)AcandidatewhohadpassedsemesterIIexaminationofthisUniversityorwhohadarrearinonlyonepaperofSemesterII
examinationandwhohadprosecutedthecourseofstudiesinacollegeaffiliatedtothisUniversityforaperiodnotlessthan
onesemesterperiodinthesemesterIIIclassmaybeallowedtoappearatthesemesterIIIexaminationasaregularcandidate.

(g)AcandidatewhohadpassedsemesterIIIexaminationofthisUniversityorwhohadarrearinonlyonepaperofSemesterIII
examinationandwhohadprosecutedthecourseofstudiesinacollegeaffiliatedtothisUniversityforaperiodnotlessthan
onesemesterperiodinthesemesterIVclassmaybeallowedtoappearatthesemesterIVexaminationasaregularcandidate.

(h)AcandidatewhohadpassedsemesterIVexaminationofthisUniversityorwhohadarrearinonlyonepaperofSemesterIV
examinationandwhohadprosecutedthecourseofstudiesinacollegeaffiliatedtothisUniversityforaperiodnotlessthan
onesemesterperiodinthesemesterVclassmaybeallowedtoappearatthesemesterIIIexaminationasaregularcandidate.
(i)AcandidatewhohadpassedsemesterVexaminationofthisUniversityorwhohadarrearinonlyonepaperofSemesterV
examinationandwhohadprosecutedthecourseofstudiesinacollegeaffiliatedtothisUniversityforaperiodnotlessthan
onesemesterperiodinthesemesterVIclassmaybeallowedtoappearatthesemesterVIexaminationasaregularcandidate.

12.FormsandFeesfortheExamination:

(a)Everycandidatesentupforhis/herrespectivesemesterexaminationmustsubmithis/herapplicationinprescribedforms
totheUniversityauthoritywithinthedatefixedforthepurpose.Alltheapplicationformsforadmissiontotheexamination
mustbeforwardedbythePrincipalconcernedtestifying:

(i)Eligibilityofthecandidatestoappearattheexamination

(ii)Goodconductofthecandidate

(iii)Satisfactoryprogressofthecandidateinstudiesduringthecourse(Mustpassininternalassessment).

(iv)Fulfillmentof75%ofattendanceatlecturesdeliveredineachsubject.

(b)AcandidatesentupfortheB.ComexaminationshallberequiredtopaysuchfeesasmaybeprescribedbytheUniversity
fromtimetotime.Examinationfeesoncepaidisneitherrefundablenortransferable.

(c) A candidate for his/her respective semester examination shall be examined in the subjects in the manner as may be laid
downfromtimetotime.

13.RequirementofPassMarks:

(i) A candidate shall be declared to have passed the Semester End examination provided he/she secures at least grade E
(equivalentto30%)intheorypaperwithoutpracticalandatleastgradeD(equivalentto40%)inpracticalpaperofgeneralas
wellasofmajorcourses.

(ii) A candidate shall have to secure pass marks required for both external evaluation and internal evaluation in each paper
separately.

(iii) A candidate showing performance securing grade from A to E shall be declared to have passed the examination in the
relative percentile into letter grades and grade points as per Credit Based Grading System (CBGS). A copy of the CBGS is
availableintheUniversitywebsite.

(iv)ThefinalresultoftheSemesterVIcourseshallbedeclaredoncumulativeperformanceindexmentionedintheCreditGrade
PointAverage(CGPA)

(v) A candidate completing a semester course, excepting Semester VI shall be eligible to take admission into the respective
subsequentsemestercourse.

(vi) A candidate who fails to pass certain paper in a particular semester shall be allowed to appear arrear paper in the
immediatetwosubsequentexaminationspertainingtothatsemester.
(vii)ThereshallbeacompulsorypaperonEnvironmentalStudiesinSemesterIII(302)of100marksandtheexaminationforthe
same shall be conducted along with the other papers in Semester III end term examination, provided that the result of a
candidate in this paper shall not be considered for his/her progression from Semester III to Semester IV course. Provided
further that a candidate who fails to pass the paper on environmental studies within the stipulated chances shall not be
awardedtheB.ComDegree.[Thereshallbenointernalevaluationforthepaperofenvironmentalstudies.]

(viii)AcandidateoftheB.ComMajorCourseshallhavetosubmittwocopiesofdissertation(inabout5000words)basedon
his/herprojectworkintheSemesterVIofthecourseprogrammeoftheUniversitytothePrincipalofthecollegeconcerned.A
candidate shall work under the supervison of a teacher of the concerned college/institution, provided that a teacher of a
college/institutionmaysupervisetheprojectworkofthestudentsnotexceeding10(ten)innumberatatime.Thedissertation
shallhavetobedulycertifiedandsignedbythesupervisorandcountersignedbythePrincipalofthecollegeconcerned.One
copyofthedissertationshallberetainedbythecollegeforvivavoceexamination.

TheprojectreportsshallbeexaminedaspertheGauhatiUniversityrule.

TheVivavoceexaminationshallbeconductedfor30marksattherespectivecollegesbyaBoardofExaminerscomprisingof(i)
HeadoftheDepartmentand(ii)OneExternalExaminer.

ThedissertationoftheprojectreportshallbedispatchedtotherespectiveZonalOfficesliketheexaminationanswerscripts

14.(A)Acandidatewhocouldnotappearorfailedtopassinanysemesterexaminationwillbeallowedtoclearthesameas
follows:

(i) SemesterIwiththeregularSemesterIIIexamination.
(ii) SemesterIIwiththeregularSemesterIVexamination.
(iii) SemesterIIIwiththeregularSemesterVexamination.
(iv) SemesterIVwiththeregularSemesterVIexamination.
(B) A candidate having arrear or failed in Semester I examination or Semester II examination shall be allowed to prosecute
studies in the subsequent (Semester V and Semester VI) courses but shall not be allowed to appear in the Semester V and
SemesterVIexamination.

(C)IfacandidatefailstopasstheSemesterIVorSemesterVexaminationorfailstopassthearrearpapersofSemesterIVor
SemesterVexaminationbutpassestheSemesterVIexamination,his/herresultsofSemesterVIexaminationshallbekeptin
abeyancetillhe/sheclears/passesthearrearpaperaspertheprovisionsoftheregulation.

(D) A candidate having arrear subject in any semester examination may also appear in all the papers of his/her relevant
semesterexaminationifhe/shesodesires.

(E) A candidate must pass the Semester I, II, III, IV, V and VI examination within three years of completion of Semester VI
course.Ineachsemestermaximumofthreechanceseachwillbeavailableforacandidatesubjecttotheconditionslaiddown
above.

15.Rulesforabsenteeandunsuccessfulcandidatesofsemesterexamination(s)oftheUniversity.
 If a student after completion of a regular course of study and after being duly sent up application form for
examinationcouldnotappearatorpassthe(any)B.Comsemesterexamination(bothMajorandGeneral),he/shemayappear
as a noncollegiate candidate at any of the successive examinations immediately following the original one without further
attendingclassesofthatsemestersubjecttoclause14.

Provided that (i) the Principal certifies to his/her good conduct and satisfactory progress of studies during the
intervening period and that (ii) the student offering subjects with practical classes in anelective subject and 40% in a Major
subject.

16.RulesforRepetition/Bettermentofpapersofsemesterexaminations:

SuccessfulcandidatesofSemesterI,II,IIIandIVexaminationofthisUniversitymaybeallowedtorepeatanyoneofthepaper
notinvolvingpracticaloranyoneofthetheorypapersinvolvingpracticalintheSemesterI,II,IIIandIVexaminationinorderto
improvetheirperformances.

The earlier marks secured in the practical part and remaining theory paper(s) of the examination in the
relevantcaseswillbecarriedover.Intheinterestofthestudentsthebetterofthetwomarkssecuredinthepaperrepeated
willbeconsideredforcomputationofhis/herrelevantsemesterresult.Suchcandidatewillbeeligibletositfortherepeatpaper
asperclauseII.Providedthatacandidatewhopassedanysemesterexaminationwitharrearsubject(s)shallnotbeeligibleto
sitforrepeatinganypaperforthatsemesterexamination.

17.RulesforDeclarationofResults

(a)AcandidatewhopassesallthesemesterexaminationsshallbedeclaredtohavepassedtheB.Comexaminationasawhole
andshallbeeligibleforDegreeofBachelorofCommerce(B.Com)

(b)Althoughacandidateappearforallsemesterexaminationsfor3100marks,however,his/herresultforMajorcourseshall
bedeclaredandconsideredoutof2400marksonly[asperclause5(b)]andforGeneralCoursetheresultswillbedeclaredand
consideredoutof2400marksofallsemestercourses.

CandidatesoptingforGeneralCourseshallbeeligibletoofferthreepapersofanyofthefollowingvocationalsubjectsinofthe
papersasindicatedabove:

(a) Tourismmanagement
(b) SalesManagementandAdvertising
(c) SecretarialPracticeandOfficeManagement.
(d) ECommerce
(e) ForeignTradePractices
(f) TaxProcedureandPractice
(g) RuralDevelopmentandCooperation.
(h) InformationTechnologyinCommerce.
Maximumnumberofstudentstobeadmittedinvocationalsubjectshallbelimitedto30ineachgroup.
Ineachvocationalsubjecttherewillbesix/threepapersof100markseachtobeofferedinsix/threepartsofB.ComCourse.

Eachvocationalpaperwillhavetwopartsnamelytheoryandpracticalmarksforthesamebeingdistributedas:

Papers MaximumMarks PassMarks

Theory 70 21

Practical 30 12