INTRODUCTION

B.Com. Programme (Autonomous) is the program designed with a vision to provide industry relevant education in the field of Commerce and Economics. The New Framework of the Programme focuses on the learner centric teaching-learning process which will provide the opportunity to explore and get equipped with knowledge, skills and attitude necessary for gainful employment in the corporate world and for entrepreneurship. Along with the core areas of Accounting, Economics, Corporate Laws, Business Management.

Business Communication and Languages, Computer Concepts and Applications and Business Mathematics and Statistics , this program offers a wide variety of specializations in Cost Accounting, Banking and Finance, Business Environment and Entrepreneurship, Business Laws and Practices, Marketing Management, Business Administration and Vocational Taxation.

The curriculum under Choice Based Credit System will help the students to graduate with strong theoretical knowledge and multidisciplinary skills enabling their holistic development. The integration of technology, project-based learning, add on and value[1]added courses, additional credits for extracurricular and co-curricular activities, the corporate and social internship will help the learners to develop global competencies necessary to work in a dynamic business environment. This will also provide an opportunity to develop a lifelong vision for personality development, career building and for contributing to the National Goals.

Intake capacity

The intake capacity for F.Y., S.Y., and T.Y., B.Com is of 120 students in each division. College provides the facility of 5 divisions for each class. The college follows the reservation rules as per government of Maharashtra and the university norms.

Eligibility

1. Candidates shall be admitted to the First Year of B.Com. Programme (CBCS pattern) after passing the Higher Secondary School Certificate Examination of the Maharashtra State Board of Secondary and Higher Secondary (10+2) Education or equivalent from any other Board. B. Com and M. Com Programmes 2021-2022 onwards 17
2. Two years diploma course (after S.S.C., i.e. 10th Standard) of Board of Technical Education Government of Maharashtra or its equivalent.
3. MCVC.

Medium of instructions

The medium of instructions for B.Com Programme shall be English.

College timings

F.Y.B.Com to T.Y.B.Com and M.Com. – 7.15 a.m to 11.45 a.m
It has to be noted that in unavoidable circumstances, College timing may have to changed for certain duration

Program Objectives

1. To develop conceptual understanding and fundamental knowledge in core areas and various disciplines of Commerce and Economics.
2. To equip the students with updated and practical knowledge of commerce and industry through project-based learning.
3. To develop the global competencies among students by providing stimulating, engaging learning experience with increased emphasis on creativity, independent critical thinking and research.
4. To provide the liberty to earn choice-based credits by facilitating synchronous, asynchronous, independent, and experiential learning platforms for development of interpersonal, entrepreneurial, corporate skills and enhancement of employability among the learners.
5. To serve the diverse interests of learners and develop multidisciplinary skills through add on & value-added courses and co-curricular, extra-curricular & extension activities.
6. To enhance employability by developing a strong industry-oriented learning ecosystem.
7. To ensure that our graduates are competent, industrious, entrepreneurial, and socially responsible human beings. 16 MES Garware College of Commerce (Autonomous); Handbook of Autonomy
8. To enable innovative solutions for societal well-being, environmental balance and ethical wealth-creation through community engagement and social as well as corporate internships.

Program Outcome

Students would be able to:

1. Develop conceptual understanding and sound theoretical foundation in the core areas and various disciplines of Commerce and Economics.
2. Gain practical knowledge of the Commerce and Industry
3. Develop the global competencies including creativity, independent critical thinking, and research
4. Get the liberty to earn choice-based credits and also develop interpersonal, entrepreneurial and corporate skills
5. Develop multidisciplinary skills according to their diverse areas of interest
6. Enhance employability through industry relevant education
7. Become Graduates who are competent, industrious, entrepreneurial, and socially responsible human beings
8. Find innovative solutions for societal well-being, environmental balance, and ethical wealth-creation and thereby contribute to the National goals.

Program Duration

Bachelor of Commerce Degree Programme (Choice Based Credit System -CBCS pattern) will be introduced in the following Academic Years:-

1. First Year B.Com. 2021-2022
2. Second Year B.Com. 2022-2023
3. Third Year B.Com. 2023-2024

B.Com. Degree Programme will be of three years, divided into Six Semesters. The First Year (F Y) - Semester I and II, Second Year (S Y) - Semester III and IV and Third Year (T Y) - Semester V and VI

Attendance

No candidate shall be allowed to appear for Semester End Examination unless and until a student fulfills the norms of attendance as per UGC / State Government / The College.

STANDARD OF PASSING:

• The Semester End Examination will be conducted for 60 marks
• Continuous Comprehensive Evaluation (CCE) will be conducted for 40 marks.
• Thus for each paper the examination will be for 100 marks for the semester.
• The passing in the paper will require 40 marks out of 100 marks, in which minimum 24 marks out of 60 marks in the semester end examination are a must. Thus passing in CCE is not compulsory but will be complementary for passing in the paper of said semester.             

• A student is declared “pass” if he or she obtains a minimum of 40% marks in Semester End Examination and in internal examination. In case of the shortfall of marks in internal examination , a student will have to make over the shortage of marks in the Semester End Examination. It means it is necessary that a student gets minimum 40 marks out of 100 marks (40 marks of internal examination +60 marks of Semester End examination).  For the Semester End examination separate or independent passing is a must it means that student has to get 24 marks out of 60 marks. It also means, there is no separate passing in Internal Examination but there is separate passing for Semester End Examination and for the final result of a paper a student must have to obtain 40% marks out of total 100 marks for the said paper.
• Backlog Internal Examination will be conducted for the students whose  Aggregate percentage is less than 40% in particular paper but pass in Semester end examination.

Distribution of Credits

Distribution of total credits for Three Years B.Com. Programme (2021 pattern) is as follows:-

Distribution of total credits for Three Years B.Com. Programme (2021 pattern) (for Vocational Taxation only) is as follows :-

Abbreviations and Meaning of various terms used

• Course - A “Course” is a component of a Programme, so in the new system, papers will be referred to as courses. Each course is identified by a unique course code. While designing curriculum, courses can have defined weightages. These weightages are called Credits. Each course, in addition to having a syllabus, has learning objectives and outcomes. A course may be designed to comprise lectures/ tutorials/ field work project/vocational training /viva-voce etc. or a combination of some / any of these.
• Credit - The definition of “Credits” can be based on various parameters. These may be the learning hours put in, learning outcomes and contact hours, the quantum of content/ syllabus prescribed for the course. The Credit System requires that a student progresses in the academic Programmes not in terms of time (years or semesters), but in terms of courses.
• CC - Core Courses - A course, which should compulsorily be studied by a candidate as a core requirement is termed as a Core Course.
• DSC- Discipline Specific Elective Courses - Elective courses offered by the main discipline/ subject of study is referred to as Discipline Specific Elective.
• SEC- Skills Enhancement Courses - These courses are designed to provide value-based knowledge and contains both theory and lab/hands-on/training/field work. The main purpose of these courses is to provide students life-skills in hands-on mode so as to increase their employability.
• AECC- Ability Enhancement Compulsory Courses – These courses are based upon the contents that lead to knowledge enhancement. These courses are mandatory for all disciplines.

Scheme Of Credit

Total credits for three years B.Com. (2021 pattern) is as follows:-   

* EAC – Environment Awareness Course
$ Internship – 60 hours internship is compulsory for T. Y. B. Com students.

Non-CGPA Credits
(CGPA – Cumulative Grade Points Average)

Note :- Maximum Credit limit is 8 in three years.

Structure of Choice Based Credit System Course First Year B. Com. Semester – I w.e.f. 2021- 22

First Year B. Com. Semester – II (w.e.f. 2021- 22)

Second Year B. Com. Semester – III (w.e.f. 2021- 22)

Second Year B. Com. Semester – IV (w.e.f. 2021- 22)