Bachelor of Commerce (B.Com.) is a 3-year full time degree program affiliated to the Goa University.The B.Com. Programme is designed to impart business and management skills to aspiring students for a better understanding of the corporate world and its business activities.
- To bring the undergraduate curriculum on par with the model curriculum recommended by the University Grants Commission
- To impart quality education on par with international standards.
- To offer new, relevant and need-based Courses.
- To inculcate in students, responsibility and self-discipline in the learning process.
- To enable students to acquire specific skills in keeping with their area of study.
- To make the evaluation system continuous and more objective.
- To provide a choice to the students in choosing their courses.
- The Program shall be based on a system of time integrated Units called Credits, under the CBCS.
- The Program shall compromise Course such as Core, Elective and Ability Enhancement Course.
- A credit shall consist of 15 clock hours of theory of one hour duration each or 15 Practical classes of 2 hrs Duration each, per semester or its equivalent; field work and such other as recommended by Board of Studies shall be considered under practical category for calculating credits and workload.
- One credit shall carry a maximum of 25 marks
- A student shall be eligible for award of Bachelor’s Degree on successful completion of minimum of 132 Credits, to be completed over a minimum of Six Semester.
To be eligible for admission to the Semester I of the Three Years Programme leading to the Degree of Bachelor of Commerce/ Commerce (Hon.) the candidate should have passed:
(i) The Higher Secondary School Certificate (Std. XII) examination conducted by the Goa Board of Secondary and Higher Secondary Education in any stream, including Vocational stream in the subjects notified by the University from time to time.
Std XII Arts/Science/Commerce or similar examination of another body, equivalent to Goa Board of Secondary and Higher Secondary Education, Goa, and recognized as such by Goa University.
To be eligible for admission to the Semester I of the Three Year Programme leading to the Degree of Bachelor of Science/ Bachelor of Science (Hon.) the candidate shall have passed:
(i) The Higher Secondary School Certificate (Std. XII) examination conducted by the Goa Board of Secondary and Higher Secondary Education in the Science stream or Vocational stream in the subjects notified by the University from time to time
Std XII Science or a similar examination of another body, equivalent to Goa Board of Secondary and Higher Secondary Education, Goa, and recognized as such by Goa University.
A candidate not covered under any of the above categories but desirous of seeking admission to the said course may apply to the College. However, the Registrar along with Dean of concerned Faculty and Chairperson(s) of Board(s) of Studies of concerned subjects shall decide the eligibility.
(D) A candidate admitted for Semester-I shall be deemed eligible for admission to Semester-II.
(E) A candidate migrating from another recognized University and desirous of direct admission to Semester-II may be considered for admission provided he/she has cleared/passed First Term/ Semester-I examination of that University with those subjects for which admission is sought and undertakes to successfully complete the other compulsory Courses of Semester-I.
1(a)The evaluation for the Courses, shall comprise Intra-Semester Assessment (ISA) and the Semester End Examination (SEE).
(b) The ISA tests shall carry 20% of maximum marks allotted for the Course, and SEE shall carry 80% marks. There shall not be an ISA for the Practical component of the Course.
(c) A Course of 4 Credits for total of 100 marks, having only Theory, shall have ISA for 20 marks and SEE for 80 marks.
(d) A Course of 4 Credits for total of 100 marks having Theory and Practical components shall have ISA’s only for Theory component for total of 15 marks, and SEE Theory component for 60 marks and Practical component for 25 marks. A Course of 6 Credits for total of 150 marks having Theory and Practical components shall have ISA’s only for Theory component for total of 20 marks, and SEE Theory component for 80 marks and Practical component for 50 marks. (e) Courses of any other number of Credits shall have proportionate marking system.
2. (a) The ISA for the theory component of a Course shall be conducted twice in a given Semester, once through a written test and the other by using alternate modes of evaluation including assignment/ presentation/ orals/ such other. There shall not be any averaging of ISA marks.
(b) Generally, the ISA for a given Course shall be conducted by the teacher/s teaching that Course.
(c) The schedule for the ISAs shall be notified to all at the beginning of the Semester.
(d) The marks of ISA shall be communicated to the students within two weeks.
(e) ISA I shall preferably be completed by the end of July for odd Semesters and end of January for even Semesters. Students who fail to appear for the test due to a genuine reason shall be given another opportunity by the end of August/ February respectively, on a date pre-determined by the College. ISA II will be completed as decided by the teacher but before the end of the semester.
(f) Every College shall appoint a three member Committee to monitor the ISA in the College. There would be no remission in workload or remuneration for carrying out this work.
(g) A student who does not appear for two ISAs of a Course shall not be eligible to answer SEE of that Course.
3.(a)The SEE shall be conducted at the conclusion of a given Semester, and shall cover the entire syllabus prescribed for the respective Course.
(b) A candidate shall be considered to have successfully fulfilled the requirements of a Semester to be eligible to appear for the SEE provided he/she has appeared for two ISAs of the Course, and fulfills the minimum attendance requirements as per the relevant rules of the University. A candidate failing to fulfill these conditions shall have to repeat the Semester.
A tentative schedule of SEE examination of Semesters I – IV, evaluation, declaration of results shall be prepared by the respective College(s), preferably at the beginning of each academic year and shall be notified to their students with a copy to the University. Setting of the question papers, evaluation of answer-scripts and declaration of results shall be done by respective Colleges.
(d) Assessment of answer-scripts of SEE of Semesters I – IV shall be organized by the Colleges. The assessment of the SEE answer scripts at the Semesters I – IV shall be done by the teachers of respective Colleges. If two or more Colleges desire to have the same question paper in any of the subjects, a common paper may be set by the teachers from the concerned colleges. For this purpose, a Committee of senior teachers may be constituted by the Principals of concerned Colleges.
(e) The pattern of question paper(s) to be set for the SEE in a given Subject and the scheme of marking shall be decided by the BoS in that subject. For this purpose, the BoS shall frame specimen question paper(s) in the concerned Subject for each Semester for the information of the students. Similarly, for practical examinations, the number of laboratory exercises, marks distribution for each exercise and other relevant details shall be decided by the BoS in that subject.
(f) The Schedule of the Examination and the setting of question paper(s) for SEE for Semester- V and Semester-VI shall be done centrally by the University. (i) A Board of Paper-Setters and Examiners for the SEE of Semester V and VI shall be appointed by the University. (ii) The Paper-Setters shall finalise the question paper(s); there shall be no objective type of questions at SEE; however short answer questions may be set. (iii) The paper setters shall also prepare a key for answers to all question/sub questions and the scheme of marking of the paper set at the examination. In case of descriptive type of answers, only important points to be expected maybe highlighted in the key. (iv) The Chairperson shall personally hand over the sealed set of question papers and answer keys to the Controller of Examinations in the prescribed manner. (v) Photocopies of this key and the marking scheme for each of the paper of the concerned Semester V and VI shall be given to the examiners assessing the papers.
(g) The duration of SEE theory paper carrying 40 marks shall be of 1 hour duration, and those above 40 marks shall be of 2 hours duration.
- (a) (i) Examination(s) in Laboratory exercises shall be conducted for Courses having practical component. Marks shall be allotted for journal/lab record book, field work, experiment assigned to the candidate and oral, and shall be broadly as follows: Experiment 60%, Journal 20%, Orals 20%. The final break-up of marks shall be as recommended by the Board of Studies in the respective subject, approved by the Academic Council and notified by the University to all the Colleges.
For assessing the candidate’s performance in the assigned experiment, the examiner shall take into account the planning, the procedure and the technique followed by the candidate along with the readings/observations, the results and the presentation. (iii) Candidates shall be required to submit the journal/record book while entering the laboratory to appear for the practical examination. Examiner(s) shall take into account the regularity of the candidate in attending the Laboratory Course, completeness of the exercises, presentation and style of writing the journal. For subjects having field work component, the candidate shall be required to submit the report of such field excursion(s) along with the journal(s) for assessment. The examiner(s) shall consider the report along with journal(s) while allotting the marks. (iv) In oral examination, the examiner(s) shall assess the knowledge of the candidate in the Course as well as the experiment(s) performed by the candidate. (b) Record of the breakup of marks thus obtained by the candidate for Semesters I to IV, shall be maintained by the respective College in a sealed envelope for a minimum period of 4 years. (c) A candidate may be permitted, strictly on medical or other genuine grounds, to appear for practical examination out of turn, irrespective of the timetable and the batch allotted to him/her, in the examination programme for Semester-V and Semester-VI issued by the University. This out of turn appearance may be in the same college in a different batch or in a different College. Such permission may be granted by the University if so recommended by the Principal of the College. The candidate shall be required to remit the requisite fee for his/her being examined out of turn.
5.(a)(i) The project shall be compulsory for all students in lieu of a DSE. Discipline Specific Project (DSP) shall be assigned during the V semester and assessed and credits assigned in the VI semester. The project shall be group project with a maximum of 5 students per group. A teacher shall not be ordinarily assigned more than 2 projects. The project workload will be 2 hours per week for a group of 5 students and for a group of 3 or less students the workload will be 1 hour per week. (ii) Project work and the Report shall be based on field work/library work /laboratory work/ on-the-job training or similar work assigned by the teacher. (b) The assessment of the Project Course shall be done equally by Internal Examiner (Project Supervisor for 50 marks) and External Examiner (for 50 marks) as per the guidelines defined in the Project Manual.
- (a)(i) Revaluation of answer books of the candidates at Semesters V and VI shall be permitted as per the existing provisions of OA-5.15 for revaluation/ verification. (ii) However, revaluation at Semesters I to IV examinations shall not be permitted. Personal verification of marks shall be granted to the candidate in the presence of Principal/ Vice-Principal and the concerned Examiner, provided he/she has applied for the same along with payment of prescribed fees, within one week of the declaration of result. (b) The following shall be the procedure for the verification of marks: (i) On a notified day and time, which should be not later than 10 days after the receipt of application from the candidate, the candidate shall be shown the answer book in the chamber of the Principal/ Vice-Principal in the presence of the Examiner concerned. (ii) If the candidate is not satisfied with the result on personal verification of answer book, he may apply to the College Grievance Committee within a week. (iii) The College Grievance Committee shall take appropriate action as per the relevant Ordinance and inform the candidate of the decision taken accordingly.
- A supplementary examination shall be conducted, preferably after 15 days from the declaration of results of Semester II and IV examinations. Students who have a backlog of any or all the papers (theory / practical) of Semesters I, II, III and IV are eligible to appear for this examination.
8.(a)(i) Improvement of performance/ total score shall be permitted to a candidate who has passed the B.A./B.Com/B.Sc./ degree examination, in which case he/she shall be required to appear again only in the SEE component of the papers of Semester V and /or Semester VI examinations, excluding the Project Course. For this purpose, the marks scored at the first appearance in the Project Course, as also in ISA component of the other papers, shall be carried forward for tabulation of the result under “improvement of performance”. (ii) A candidate shall not be permitted to reappear for improvement of performance at Semesters- I, II, III and IV. (iii) This facility to reappear under improvement shall be available during the immediately subsequent regular Semester-V and Semester-VI examinations, but within double the duration period. (iv) The performance of a candidate, who appears under this provision and fails to improve, shall be ignored. (b) (i) The candidate availing of this provision shall be considered to have passed Semesters- V and/or VI “under improvement” and this fact shall be recorded on his/her statements of marks and other relevant documents. (ii) The candidate shall be required to surrender the original statement of marks and other relevant documents at the time of receiving the fresh statement of marks in the event of improvement of performance/ total score. (iii) A candidate can appear only once under this clause.
The afore-mentioned Degree Courses shall each have duration of three academic years. Every academic year shall consist of two Semesters.
- CC1- General Management
- CC2- Financial Management
- CC3-Micro – Economics
- CC4-Commercial Arithmetic
- AECC1- Spoken English
- AECC2-Environmental Studies
- GE1- Computer Application/Banking/Business Ethics, Corporate Governance and Corporate Social Responsibility /Marketing Management
- CC5- Introduction to Marketing
- CC6-Financial Statement Analysis and Interpretations
- CC7-Managerial Economics
- CC8-Commercial Arithmetic
- AECC 3- Business Communication( Modern Communication Skills)
- AECC4-Environmental Studies
- GE2-Computer Application/Banking/Customer Relationship Management/Production Management
- CC9- Business Finance
- CC10-Fundamental of Cost Accounting
- CC11-Entrepreneurship Development
- SEC 1- Business Law/Business Communication/Computer Application for Business I
- GE3-Business Statistics/Business Environment/Indian Capital Market/ Retail Management
- GE4-Economics of Resources/Consumer Behaviour
- CC12- Fundamentals of Investment
- CC13- Income Tax (Direct Tax)
- CC14- Accounting for Service Organizations
- SEC 2-Companies Act and IPR Laws/Mass Communication II/Computer Application for Business II
- GE5- Business Statistics /Business Environment/ E-Commerce and E-Accounting/Financial Management
- GE6- Indian Economy/Salesmanship and Sales Management
- CC15 – Industrial Management
- CC16-Indian Monetary and Financial System
- DSE 1-Income Tax and Goods and Service Tax
- DSE2- Auditing -1
- DSE3- Government Accounting
- DSE4- Financial Reporting OR
- DSE 1- Cost Accounting – I
- DSE 2- Cost Accounting – II
- DSE3-Techniques of Costing
- DSE4- Management Accounting
- CC17 – Human Resource Management
- CC18-International Economics
- DSE 5 – Advanced Company Accounts
- DSE 6-Accounting – I
- DSE 7-Accounting – II
- DSE 8- Commerce (Project) OR
- DSE5- Advanced Cost Accounting
- DSE6- Cost Management Audit
- DSE 7-Advanced Cost Accounting II
- DSE8 – Commerce (Project)