B.Com. Honours Professional Accounting
The main goal of a Bachelor of Commerce (B.Com) Professional Accounting program is to provide students with a thorough understanding of essential accounting principles, financial management strategies, taxation nuances, and relevant business subjects.
The carefully designed curriculum aims to prepare individuals for a prosperous career in professional accounting, equipping them with the necessary expertise to excel in the dynamic field of accounting and finance. Employing a comprehensive approach, the program seeks to empower students with both theoretical knowledge and practical skills, enabling them to emerge as capable and adaptable professionals in the realm of finance. The undergraduate programs are organised in accordance with the principles outlined in the National Education Policy 2020.
Duration of the Course
The typical duration of the B.Com Professional Accounting Honours degree program is four years, organised into eight semesters. Students who wish to pursue a 3-year undergraduate program can exit after finishing the third year. The additional year in an honours program usually involves more in-depth study, research, and a specialized focus on the chosen field, providing students with a higher level of expertise and qualification.
Candidates for admission into the first year of the B.Com. (Honors) (Professional Accounting ) Degree course shall be required to have passed the Higher Secondary Course Examination (+2)of any board or equivalent examination recognized by the Pondicherry University.
Age Limit
Candidates for admission into B. Com (Honors) (Professional Accounting) must have completed 17 years as on July for the Academic Year, should be below 21 years of age as on July of the year. In the case of physically handicapped, scheduled caste and scheduled tribe candidates, the age relaxation will be considered for three years as per norms.
Lateral Entry Admission(For the Academic year-2024-25 onwards)
Candidates who have passed Diploma in Commerce or Diploma in Modern Office Practice (Three-year course) in First Class awarded by Directorate of Technical Education of Tamil Nadu or other states shall be admitted to the second year of B. Com (Corporate Secretaryship). Such candidates should not have completed 22 years of age as on 1st July of the academic year.
Applicants from outside Tamil Nadu State Board must obtain the eligibility certificate from the Pondicherry University before admission. Students studying in colleges affiliated to universities other than the Pondicherry University can seek admission to B. Com on condition that they would adhere to the procedure laid down by the University in this regard.
Medium of Course
The medium of instruction is English Language.
Course of Study
The course of study for B.Com. (Honors) (Professional Accounting) Degree shall comprise the following:
| Course of Study | Required Credits |
|---|---|
| Part I | Language (For the First two years only: Any one of the Part I language at the option of the candidate. This includes Hindi, Tamil, Malayalam, Sanskrit, Telugu, French and Bengali). The syllabus and text books for the Language courses are as prescribed by Pondicherry University NEP guidelines from time to time. |
| Part II | English (for First two years only). The syllabus and text books for the English courses areas prescribed by Pondicherry University NEP guidelines from time to time. |
| Part III | Includes Major Disciplinary courses (MJD compulsory) and Minor Disciplinary courses, (MID choose as per requirement given in the course structure), Multi-Disciplinary courses (MLD compulsory), Ability Enhancement Compulsory Courses (AECC), Skill Enhancement Courses (SEC) (any one) and NEP value Added Course (I & II compulsory). The syllabus and text books for major courses are as prescribed by the Board of Studies in Commerce, Pondicherry University from time to time |
Programme Structure
| Semester I | Semester II | Semester III | Semester IV | Semester V | Semester VI | Semester VII | Semester VIII |
|---|---|---|---|---|---|---|---|
| Financial Accounting (MJD-1) | Advanced Accountancy (MJD-2) | Corporate Accounting (MJD 3) | Cost Accounting (MJD 5) | Management Accounting (MJD 8) | Enterprise Information System (MJD – 11) | Security Analysis &Portfolio Management (MJD15) | Project Management (MJD – 18) |
| Financial Literacy / Business Economics / Principles and Practices of Insurance (MID-1) | Business Organisation and Management/ Indian Economy / Banking Theory, Law and Practices (MID-2) | Goods & Services Tax (MJD 4) | Company Law (MJD 6) | Indian Financial System (MJD 9) | Principles and Practice of Auditing (MJD – 12) | Corporate Tax Planning &Management (MJD16) | Working Capital Management (MJD – 19) |
| Commercial Geography / Basics of Accounting (MLD-1) | Personal Finance (MLD-2) | Organizational Behaviour / MID-3(B): Basis of Logistics / MID-3(C): Environmental Legislation/WCM (MID-3(A)) | Business Statistics (MJD7(A)) | Income Tax Law &Practice (MJD 10) | Financial Management (MJD – 13) | Financial Statement Analysis& Reporting (MJD17) | Research Project or MJD 20(A, B, C) |
| Basic Language and Literature / Functional Language / Spoken Communication (AEC-1) | Basic Language and Literature / Functional Language / Spoken Communication (AEC-3) | (Humanities & Social Sciences) – 3(A) – Business Communication / 3(B) – Basic Economics Concepts and Measurement / 3(C) – Basics of Accounting / 3(D) – French for Beginners / 3(E) – Commercial Geography / 3(F) – Introduction to Public Administration (MLD) | Accounting Standards / MID – 4 (B) – Auditing & Assurance / MID – 4 (C ) – Human Resource Accounting (MID – 4 (A)) | Computer Application in Business / MID – 5 (B) – Accounting Information System / MID – 5 (C) – Strategic Management (MID-5(A)) | Risk Management (MJD – 14) | Business Ethics & Corporate Governance / MID-7(B) : Business Analytics / MID-7(C) : Contemporary Legal Framework (MID-7(A)) | International Accounting (MJD – 20(A)) |
| Basic Language and Literature / Functional Language / Spoken Communication (AEC-2) | Basic Language and Literature / Functional Language / Spoken Communication (AEC-4) | Basic Language and Literature / AEC-5(B). Functional Language / AEC-5(C). Spoken communication(AEC-5(A)) | Basic Language and Literature / AEC-7(B). Functional Language / AEC-7(C). Spoken communication (AEC-7(A)) | Summer Internship | Investment Analysis / MID-6(B): Government Accounting / MID–6 (C ) – Industrial Relations & Labour Law. (MID-6(A)) | Business Ethics & CorporateGovernance / MID – 8 (B) – Corporate Social Responsibility / MID – 8 (C ) – Contemporary Legal Framework (MID – 8 (A)) | International Taxation (MJD – 20(B)) |
| Entrepreneurial Skills and Practices / Personality Dynamics / Computational Skills (SEC-1) | Accounting In Excel / E-Filling / E-Commerce (SEC-2) | Basic Language and Literature / AEC-6(B). Functional Language / AEC-6(C). Spoken communication (AEC-6(A)) | Basic Language and Literature / AEC-8(B). Functional Language / AEC-8(C). Spoken communication (AEC-8(A)) | Strategic Performance Management (MJD – 20(C)) | |||
| Environmental Education (VAC-1) | Accounting In Excel / E-Filling / E-Commerce (SEC-2) | E-Banking Practices / SEC-3(B)-Tally-Prime / SEC-3(C)-Web Designing (SEC-3(A)) | Community Engagement | ||||
| Understanding India (VAC-2) | Health And Wellness / Yoga Education (VAC-3) | ||||||
| Digital Technology Education (VAC-4) |