B.Com. (Accounting and Finance) Programme
Under Choice Based Credit, Grading and Semester System
Eligibility Criteria
The minimum admission requirements ofthe students for Bachelor of Commerce (Accounting and Finance) are regulated by Ordinance No.: O.5204 and Circular No.: No.UG/395 of 2004, Dated 7thSeptember, 2004 as issued by the University of Mumbai:
- A candidate for being eligible for admission to the Bachelor of Commerce (Accounting and Finance) degree course shall have passed XII std. Examination of the Maharashtra Board of Higher Secondary Education or its equivalent and secured not less than 45% marks in aggregate at first attempt (40% in case of reserved category).
F.Y.B.Com. (Accounting and Finance)
(Courses Implemented by University of Mumbai from Academic Year – 2016-17)
| No. of Courses | Semester I | Credits | No. of Courses | Semester II | Credits |
| 1 | Elective Courses (EC) | 1 | Elective Courses (EC) | ||
| 1 | Financial Accounting (Elements of Financial Accounting) – I | 03 | 1 | Financial Accounting (Special Accounting Areas) – II | 03 |
| 2 | Cost Accounting (Introduction and Element of cost) – I | 03 | 2 | Auditing (Introduction and Planning) – I | 03 |
| 3 | Financial Management (Introduction to Financial Management) – I | 03 | 3 | Innovative Financial Services (Revised and to be implemented from 2018-2019) | 03 |
| 2 | Ability Enhancement Courses (AEC) | 2 | Ability Enhancement Courses (AEC) | ||
| 2A | Ability Enhancement Compulsory Course (AECC) | 2A | Ability Enhancement Compulsory Course (AECC) | ||
| 4 | Business Communication – I | 03 | 4 | Business Communication – II | 03 |
| 2B | *Skill Enhancement Courses (SEC) | 2B | **Skill Enhancement Courses (SEC) | ||
| 5 | Any one course from the following list of the courses | 02 | 5 | Any one course from the following list of the courses | 02 |
| 3 | Core Courses (CC) | 3 | Core Courses (CC) | ||
| 6 | Commerce (Business Environment) – I | 03 | 6 | Business Law (Business Regulatory Framework) – I | 03 |
| 7 | Business Economics – I | 03 | 7 | Business Mathematics | 03 |
| Total Credits | 20 | Total Credits | 20 | ||
|
*List of Skill Enhancement Courses (SEC) for Semester I (Any One) |
**List of Skill Enhancement Courses (SEC) for Semester II (Any One) |
||
|
1 |
Foundation Course – I |
1 |
Foundation Course – II |
|
2 |
Foundation Course in NSS – I |
2 |
Foundation Course in NSS – II |
|
3 |
Foundation Course in NCC – I |
3 |
Foundation Course in NCC – II |
|
4 |
Foundation Course in Physical Education – I |
4 |
Foundation Course in Physical Education – II |
Note: Course selected in Semester I will continue in Semester II
Note: Course No. 03 entitled Taxation – I (Indirect Taxes I) Semester II has been substituted to Innovative Financial Services and to be implemented from the Academic Year 2018-2019.
S.Y.B.Com. (Accounting and Finance)
(Courses Implemented by University of Mumbai from Academic Year – 2017-18)
| No. of Courses | Semester III | Credits | No. of Courses | Semester IV | Credits |
| 1 | Elective Courses (EC) | 1 | Elective Courses (EC) | ||
| 1,2 & 3 | *Any three courses from the following list of the courses | 09 | 1,2 & 3 | **Any three courses from the following list of the courses | 09 |
| 2 | Ability Enhancement Courses (AEC) | 2 | Ability Enhancement Courses (AEC) | ||
| 2A | Ability Enhancement Compulsory Course (AECC) | 2A | Ability Enhancement Compulsory Course (AECC) | ||
| 4 | Information Technology in Accountancy – I | 03 | 4 | Information Technology in Accountancy – II | 03 |
| 2B | *Skill Enhancement Courses (SEC) | 2B | **Skill Enhancement Courses (SEC) | ||
| 5 | Any one course from the following list of the courses | 02 | 5 | Any one course from the following list of the courses | 02 |
| 3 | Core Courses (CC) | 3 | Core Courses (CC) | ||
| 6 | Business Law (Business Regulatory Framework) – II | 03 | 6 | Business Law (Company Law) – III | 03 |
| 7 | Business Economics – II | 03 | 7 | Research Methodology in Accounting and Finance | 03 |
|
Total Credits |
20 | Total Credits | 20 | ||
|
*List of Skill Enhancement Courses (SEC) for Semester III (Any One) |
**List of Skill Enhancement Courses (SEC) for Semester IV (Any One) |
||
|
1 |
Foundation Course in Commerce (Financial Market Operations) – III |
1 |
Foundation Course in Management (Introduction to Management) – IV |
|
2 |
Foundation Course- Contemporary Issues- III |
2 |
Foundation Course- Contemporary Issues- IV |
|
3 |
Foundation Course in NSS – III |
3 |
Foundation Course in NSS – IV |
|
4 |
Foundation Course in NCC – III |
4 |
Foundation Course in NCC – IV |
|
5 |
Foundation Course in Physical Education – III |
5 |
Foundation Course in Physical Education -IV |
|
*List of Elective Courses (EC) for Semester III (Any Three) |
**List of Elective Courses (EC) for Semester IV (Any Three) |
||
|
1 |
Financial Accounting (Special Accounting Areas) – III |
1 |
Financial Accounting (Special Accounting Areas) – IV |
|
2 |
Cost Accounting (Methods of Costing) – II |
2 |
Management Accounting (Introduction to Management Accounting) |
|
3 |
Auditing (Techniques of Auditing and Audit Procedures) – II |
3 |
Auditing – III |
|
4 |
Taxation – II (Direct Taxes Paper- I) |
4 |
Taxation – III (Direct Taxes- II) |
|
5 |
Principles & Practices of Banking |
5 |
Wealth Management |
Note: Course selected in Semester III will continue in Semester IV
T.Y.B.Com. (Accounting and Finance)
(Courses Implemented by University of Mumbai from Academic Year – 2018-19)
| No. of Courses | Semester V | Credits | No. of Courses | Semester VI | Credits |
| 1 | Elective Courses (EC) | 1 | Elective Courses (EC) | ||
| 1,2,3 &4 | *Any four courses from the following list of the courses | 12 | 1,2,3 &4 | **Any four courses from the following list of the courses | 12 |
| 2 | Core Courses (CC) | 2 | Core Courses (CC) | ||
| 5 | Financial Accounting – V | 04 | 5 | Financial Accounting – VII | 04 |
| 6 | Financial Accounting – VI | 04 | 6 | Project Work-II | 04 |
| Total Credits | 20 | Total Credits | 20 | ||
✓ Note: Project work is considered as a special course involving application of knowledge in solving/analyzing/exploring a real life situation/ difficult problem. Project work would be of 04 credits each. A project work may be undertaken in any area of Elective Courses/ StudyArea.
|
*List of Elective Courses for Semester V (Any Four) |
**List of Elective Courses for Semester VI (Any Four) |
||
|
01 |
Cost Accounting – III |
01 |
Cost Accounting – IV |
|
02 |
Financial Management – II |
02 |
Financial Management – III |
|
03 |
Taxation – IV (Indirect Taxes – II) |
03 |
Taxation – V (Indirect Taxes- III) |
|
04 |
International Finance |
04 |
Security Analysis and Portfolio Management |
|
05 |
Financial Analysis and Business Valuation |
05 |
Management Control Systems |
|
06 |
Management -II (Management Applications) |
06 |
Economics Paper – III (Indian Economy) |
Note: Course selected in Semester V will continue in Semester VI
Syllabus
Please Click the following link for the syllabus
Programme and Course Outcomes
Click here to view the programme and course outcomes file (PDF)