Course Structure

Syllabus for B.Com Course (as per NEP-2020) of Assam University
Paper Code	Name of the Paper		Credit	Marks
DSC 101	Financial Accounting		3	100
DSC 102	Principles of Management		3	100
DSM 101	Micro Economics		3	100
IDC 101	(A) Statistics (B) Economics (C) English	Any One of the three	3	100
SEC 101	Business Communication		3	100
AEC-I	MIL-101		2	50
VAC-101	NSS / NCC / DTS / Sports / HW / Yoga / GCS / UI		3	100
Total			20	650

Syllabus for B.Com Course (as per NEP-2020) of Assam University
Paper Code	Name of the Paper		Credit	Marks
DSC 151	Corporate Accounting		3	100
DSC 152	Business Laws		3	100
DSM 151	Macro Economics		3	100
IDC 151	(A) Statistics (B) Economics (C) English	Any One of the three	3	100
SEC 151	Computer Application in Business		3	100
AEC-II	EL-151		2	50
VAC-151	EVS		3	100
Total			20	650

Syllabus for B.Com Course (as per NEP-2020) of Assam University
Paper Code	Name of the Paper		Credit	Marks
DSC 201	Cost Accounting		4	100
DSC 202	Human Resource Management		4	100
DSM 201	Entrepreneurship Development		4	100
IDC 201	(A) Statistics (B) Economics (C) English	Any One of the three	3	100
SEC 201	E- Business & Marketing		3	100
AEC-III	MIL-201		2	50
Total			20	550

Syllabus for B.Com Course (as per NEP-2020) of Assam University
Paper Code	Name of the Paper	Credit	Credit
DSC 251	Corporate Law	4	100
DSC 252	Law & Practices of Income Tax	4	100
DSC 253	Business Statistics	4	100
DSM 251	Indian Economy	3	100
DSM 252	Marketing Management	3	100
AEC-IV	EL-251	2	50
Total		20	550

Syllabus for B.Com Course (as per NEP-2020) of Assam University
Paper Code	Name of the Paper	Credit	Marks
DSC 301	Financial Management	4	100
DSC 302	Financial Institutions & Services	4	100
DSC 303	Indirect Tax Law	4	100
DSM 301	Business Mathematics	3	100
DSM 302	Economy of North-East India	3	100
	Internship / Community Engagement / Field Study	2	50
Total		20	550

Syllabus for B.Com Course (as per NEP-2020) of Assam University
Paper Code	Name of the Paper	Credit	Marks
DSC 351	Management Accounting	4	100
DSC 352	Consumer Behaviour	4	100
DSC 353	Indian Banking	4	100
DSC 354	Fundamentals of Investment	4	100
DSM 351	Corporate Tax Planning	4	100
Total		20	500

Syllabus for B.Com Course (as per NEP-2020) of Assam University
Paper Code	Name of the Paper	Credit	Marks
DSC 401	Business Research Methods	4	100
DSC 402	Principles & Practice of Insurance	4	100
DSC 403	Auditing	4	100
DSC 404	Organizational Behaviour	4	100
DSM 401	International Business	4	100
Total		20	500

Syllabus for B.Com Course (as per NEP-2020) of Assam University
Paper Code	Name of the Paper		Credit	Marks
DSC 451	Industrial Relations		4	100
DSM 451	Corporate Governance & Business Ethics		4	100
	Research Project / Dissertation		12	300
	OR (DSC 452, DSC 453 & DSC 454) of Either Group A or Group B
	Group A	Group B
DSC 452	Advanced Accounting	Management Information System	4	100
DSC 453	Advanced Cost & Management Accounting	Social Security & Labour Legislations	4	100
DSC 454	Behavioural Finance	Tourism Management	4	100
Total			20	500

Note:

1. One Credit means one hour of theory or two hours of Field Study / Dissertation per week.
2. 30% of all theory papers will be Internal.
3. Unit wise Weightage of Marks is 20%.
4. Latest Edition of text book is recommended.
5. In case of SEC paper, 50 marks shall be allotted for the end semester theory and 20 marks shall be allotted for end semester practical/project/field work.