B.Com. Department

The Department of Commerce JLNGC Haripur Manali has been functional since the year 2013.Presently it is offering M. Com and B.com courses respectively. The syllabus and the pattern of examination is strictly as per Sardar patel University Mandi and Himachal Pradesh university Shimla (B.Com third year).

Vision

The vision of the department/School of commerce is to provide academic excellence in the field of Trade,commerce, taxation, Finance, accounting and Business Laws by imparting value based education and training. The basic objective of the department/School is to make the commerce students respond proactively to changing social realities through the development and application of knowledge. Our motto is to focus on outreach programs that would help the students to serve the world well with innovations and wisdom across the broad range of humanity’s challenges in the era of globalization. The department is preparing the students in various courses like tax planning, management accounting, financial accounting, business administration, statistical methodology etc. which are foremost necessities of every human being. Further the department is proactive towards, welfare of the students and college at the needful time.

Course Structure

B.Com. : Three-Year (Annual) CBCS Programme Structure

Programme Objectives

B.Com : Year I
Paper BC 1.1: FINANCIAL ACCOUNTING
Objectives: The objective of this paper is to help students to acquire conceptual knowledge of the financial accounting and to impart skills for recording various kinds of business transactions.

Paper BC 1.2 : BUSINESS ORGANISATION AND MANAGEMENT
Objective : The course aims to provide basic knowledge to the students about the organization and management of a business enterprise.

Paper- BC 1.3 : BUSINESS LAW
Objective : The objective of the course is to impart basic knowledge of the important business legislation along with relevant case law

Paper BC 1.4. BUSINESS STATISTICS AND MATHEMATICS
Objective : The objective of this course is to familiarize students with the applications of statistical techniques and mathematics in business decision-making.

B.Com: YEAR II
Paper BC 2.1: COMPANY LAW
Objective : The objective of the course is to impart basic knowledge of the provisions of the Companies Act 2013. Case studies involving issues in company law are required to be discussed.

Paper- BC 2.2 : INCOME TAX LAW AND PRACTICE
Objective : To provide basic knowledge and equip students with application of principles and provisions of Income-tax Act, 1961 and the relevant Rules

Paper BC 2.3 : COMPUTER APPLICATIONS IN BUSINESS
Objectives : The objective of this paper is to provide computer skills and knowledge for commerce students and to enhance the student understands of usefulness of information technology tools for business operations.

Paper BC 2.4 : CORPORATE ACCOUNTING
Objective : The objective of this paper is to enable the students to acquire the basic knowledge of the corporate accounting and to learn the techniques of preparing the financial statements.

Paper BC 2.5 : COST ACCOUNTING
Objective : The objective of this paper is to acquaint the students with basic concepts used in cost accounting, various methods involved in cost ascertainment and cost accounting book keeping systems.

Paper BC 2.6 : E-COMMERCE
Objectives : The objective of this paper is to enable the student t o become familiar with the mechanism for conducting business transactions through electronic means.

B.Com. : Year III
Paper BC 3.1 (a): HUMAN RESOURCE MANAGEMENT
Objective : The course aims to acquaint students with the techniques and principles to manage human resource of an organisation.

Paper BC 3.1(b) : PRINCIPLES OF MARKETING
Objective : The course aims to acquaint students with basic knowledge of concepts, principles, tools and techniques of marketing.

Paper BC 3.1(c) : FUNDAMENTALS OF FINANCIAL MANAGEMENT

Objective : The course aims to familiarize the students with the principles and practices of financial management

Paper BC 3.2(a) :CORPORATE GOVERNANCE AND AUDITING

Objective : The course aims to provide knowledge of Corporate Governance, Business Ethics and Corporate Social Responsibility principles, procedures and techniques in accordance with current legal requirements and professional standards and to give an overview of the principles of auditing. 

Paper BC 3.2(b) : Goods and Services Tax (GST)
Objective : The course aims to provide basic knowledge and equip students with application of principles and provisions of GST.

Paper BC 3.3 : ENTREPRENEURSHIP
Objective : The course aims to orient the learner toward entrepreneurship as a career option and creative thinking and behavior.

Paper BC 3.5(a) : CORPORATE TAX PLANNING
Objective: The course aims to provide Basic knowledge of corporate tax planning and its impact on decision-making.

Paper BC 3.5(b) : BANKING AND INSURANCE
Objective : The course aims to impart knowledge about the basic principles of the banking and insurance.

Paper BC 3.5 (c) : MANAGEMENT ACCOUNTING
Objective : The course aims to impart the students, knowledge about the use of financial, cost and other data for the purpose of managerial planning, control and decision making.

Paper BC 3.5(d) : COMPUTERISED ACCOUNTING SYSTEM
Objective : The course aims to enhance the skills needed for computerized accounting system and to enable the students to develop simple accounting applications.

Paper BC 3.6(a) : INTERNATIONAL BUSINESS
Objective : The objective of the course is to familiarize the students with the concepts, importance and dynamics of international business and India’s involvement with global business. The course also seeks to provide theoretical foundations of international business to the extent these are relevant to the global business operations and developments.

Paper BC 3.6(b) : OFFICE MANAGEMENT AND SECRETARIAL PRACTICE
Objective : The purpose of this course is to familiarize the students with the activities in a modern office. Smooth functioning of any organization depends upon the way various activities are organized, facilities provided to the staff working in the office, the working environment and the tools and equipments used in office.

Paper BC 3.6 (c) : FUNDAMENTALS OF INVESTMENT
Objective : The purpose of this course is to familiarize the students with different investment alternatives, introduce them to the framework of their analysis and valuation and highlight the role of investor protection.

Paper BC 3.6 (d) : CONSUMER PROTECTION
Objective : This paper seeks to familiarize the students with of their rights as a consumer, the social framework of consumer rights and legal framework of protecting consumer rights. It also provides an understanding of the procedure of redress of consumer complaints, and the role of different agencies in establishing product and service standards.

Paper BC 3.7 : PERSONAL SELLING AND SALESMANSHIP
Objective : The purpose of this course is to familiarize the students with the fundamentals of personal selling and the selling process. They will be able to understand selling as a career and what it takes to be a successful salesman.