B.COM. (Hons.) Course Structure:
B.Com with Accounting Hons. is a pre-requisite to equip the graduates with the knowledge of accounting principles. DSBM follows an innovative course structure with classes for soft skills, digital skills, personality development, business games and pre-placement training programmes.
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Semester - I |
Semester - II |
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| PAPER CODE | SUBJECT | PAPER CODE | SUBJECT | |
| AECC-1 | Environmental Science and Disaster Management | AECC-2 | MIL | |
| CORE-1 | Financial Accounting | CORE-3 | Cost Accounting | |
| CORE-2 | Business Law | CORE-4 | Corporate Law | |
| GE-1 | Micro Economics | GE-2 | Macro & Indian Economy | |
| AECC | Ethics and Values I | AECC | Ethic and Values II | |
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Semester - III |
Semester - IV |
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| PAPER CODE | SUBJECT | PAPER CODE | SUBJECT | |
| CORE-5 | Corporate Accounting | CORE-8 | GST and Indirect Taxes | |
| CORE-6 | Income-tax Law and Practice | CORE-9 | Fundamentals of Data Management | |
| CORE-7 | Management Principles and Application | CORE-10 | Management Accounting | |
| GE-3 | Business Statistics | GE-4 | Principles of Marketing | |
| SEC-1 | Communicative English | SEC-2 | Quantitative and Logical Thinking | |
| AECC | Ethics and Values III | AECC | Ethics and Values IV | |
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Semester - V |
Semester - VI |
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| PAPER CODE | SUBJECT | PAPER CODE | SUBJECT | |||||||||||||||||
| CORE-11 | Computerized Accounting & E-filling of Tax Returns | CORE-13 | Auditing and Corporate Governance | |||||||||||||||||
| CORE-12 | Fundamentals of Financial Management | CORE-14 | Business Mathematics | |||||||||||||||||
| DSE-1 |
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DSE-3 |
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| DSE-2 |
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DSE-4 | Business Research Methods and Project Work | |||||||||||||||||
| AECC | Ethics and Values V | AECC | Ethics and Values VI | |||||||||||||||||
B.COM. (Hons.) 1st Semester Course Structure as per NEP 2020:
(Applicable from Admission Batch 2024-25 onwards)
| PAPER | COURSE TITLE | PAPER CODE & TYPE | CREDIT POINTS |
| 1.1 | Financial Accounting | Core-I.1: Disciplinary Major | 4 |
| 1.2 | Cost Accounting | Core-I.2: Disciplinary Major | 4 |
| 1.3 | Business Organisation Management | Core-II.1: Inter-Disciplinary Minor | 4 |
| 1.4 | Element of Economics | Multi-Disciplinary | 3 |
| 1.5 | Odia (Compulsory) | AEC | 4 |
| 1.6 | Environmental Studies and Disaster Management | VAC | 3 |
| Total Credit | 22 |
B.COM. (Hons.) 2nd Semester Course Structure as per NEP 2020:
(Applicable from Admission Batch 2024-25 onwards)
| PAPER | COURSE TITLE | PAPER CODE & TYPE | CREDIT POINTS |
| 2.1 | Corporate Accounting and Reporting | Core-III: Disciplinary Major | 4 |
| 2.2 | Income Tax Law & Practice | Core- IV: Disciplinary Major | 4 |
| 2.3 | Business Statistics and Data Interpretation | Core- III: InterDisciplinary Minor | 4 |
| 2.4 | Fundamentals of Entrepreneurship and ECommerce | MDC: Multi-Disciplinary -II | 3 |
| 2.5 | Analytical Ability and Logical Reasoning | SEC: Skill Enhancement Course | 3 |
| 2.6 | English | AEC: Ability Enhancement Course | 4 |
| Total Credit | 22 |