The following candidates shall be eligible for admission to First year B.Com, Degree Course at entry level:

  • A candidate who has passed the two year Pre-University Examination of Karnataka State or any other examination (10+2) considered as equivalent there to is eligible for admission.
  • A candidate who has passed the two years Job Oriented Pre University Diploma examination conducted by the Director of Vocational Examination, Govt. of Karnataka is eligible for admission to the B.Com Degree Course.


  1. A candidate shall be declared to have passed the B.Com Degree Examination in each semester if  he/she has secured 40% of the minimum marks in each paper. However, a candidate failing in any  semester shall be eligible for exemption in the paper in which he / she secured 40% of the marks.
  2. The degree will not be awarded unless the candidate has passed all the semester examinations completely of the B.Com degree Course.
  3. A candidate should complete B.Com degree course within six years from the date of admission to the first semester B.Com
  4. The Ranks will be awarded by the University only to such toppers who should have passed all subjects in their B.Com course in single attempt and as per university rules.
  5. A candidate should secure a minimum of 32 marks out of 80 in each subject, otherwise it is deemed as failed.


The course of study shall extend over a period of three years consisting of six semesters. The Terms and Vacations shall be as notified by the affiliating university from time to time


The course of study consists of the following:

B.Com First Semester:

1.1 English/Any one Indian Language

1.2 Any one Indian Language (Kannada/ Hindi/ Additional English)

1.3 Extra Curricular Activities

1.4 Financial Accounting-I

1.5 Business Economics

1.6 Principles of Marketing

1.7 Computer Applications-I

B.Com Second Semester:

2.1 English / Any one Indian Language

2.2 Any one Indian Language (Kannada/ Hindi/ Additional English)

2.3 Extra Curricular Activities

2.4 Financial Accounting-II

2.5 Industrial Economics

2.6 Principles of Insurance

2.7 Computer Applications-II

B.Com Third Semester:

3.1 English / Any one Indian Language(including Communication Skills)

3.2 Any one Indian Language (Kannada/ Hindi/ Additional English)

3.3 Indian Constitution

3.4 Financial Accounting-III

3.5 Business Correspondence & Reporting

3.6 Small Business Management

3.7 Quantitative Techniques-I

B.Com Fourth Semester:

4.1 English/ Any one Indian Language including Communication Skills)

4.2 Any one Indian Language (Kannada/ Hindi/ Additional English)

4.3 Environmental Studies

4.4 Financial Accounting-IV

4.5 Secretarial Practice

4.6 Indian Banking

4.7 Quantitative Techniques-II

B.Com Fifth Semester:

5.1    Principles of Auditing

5.2    Business Law-I

5.3    Principles of Management

5.4    Business Environment

5.5    Banking Theory & Practice

5.6    Elective-I   Income Tax  – I

5.7    Elective-II   Cost Accounting – I

B.Com Sixth Semester:

6.1    Contemporary Auditing

6.2    Management Accounting

6.3    Management Techniques

6.4    Business Law – II

6.5    Investment Management

6.6    Elective-I   Income Tax – II

6.7    Elective-II   Cost Accounting – II

Attendance, Progress and Conduct:

Each semester shall be taken as a unit for the purpose of calculating attendance.