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.
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 |
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 |
3rd Semester Course Structure as per NEP 2020:
(Applicable from Admission Batch 2024-25 onwards)
| PAPER | COURSE TITLE | PAPER CODE & TYPE | CREDIT POINTS |
| 3.1 | Financial Markets and Institutions | Core-V: Disciplinary Major | 4 |
| 3.2 | GST and other Indirect Taxes (Customs) | Core-VI: Disciplinary Major | 4 |
| 3.3 | Management Accounting | Core-VII: Disciplinary Major | 4 |
| 3.4 | Financial Literacy/ Fundamentals of Investment and Planning | Core II.2: Inter- Disciplinary Minor | 4 |
| 3.5 | Business Model Innovation | MD | 3 |
| 3.6 | Ethics and Values | VAC | 3 |
| Total Credit | 22 |
4th Semester Course Structure as per NEP 2020:
(Applicable from Admission Batch 2024-25 onwards)
| PAPER | COURSE TITLE | PAPER CODE & TYPE | CREDIT POINTS |
| 4.1 | Financial Management & Risk Management | Core-I.8: Disciplinary Major | 4 |
| 4.2 | Auditing and Corporate Governance | Core-I.9: Disciplinary Major | 4 |
| 4.3 | Corporate Legal Framework | Core-I.10: Disciplinary Major | 4 |
| 4.4 | Business Regulatory Framework | Core III.2: Inter- Disciplinary Minor | 4 |
| 4.5 | Community Engagement and Service / Field Work / Internship | Internship Program or Field Work on Community Arts and Culture/ Financial Inclusion | 4 |
| Total Credit | 20 |
