📚 B.Com Syllabus V & VI Semester
SEP 2024 – 25
Padmashree Institute of Management & Sciences
Bengaluru
Core + Electives + Compulsory
4 Specialisations
NAAC A++ Accredited
2500+ Alumni
V Semester
VI Semester
Part 1 – Core Papers
| Paper Code | Subject | Credits | Working Hrs | Exam (hrs) | Marks (IA+Uni) | Total |
|---|---|---|---|---|---|---|
| COM-5.1 | Direct Taxation-I | 4 | 4 | 3 | 20+80 | 100 |
| COM-5.2 | Accounting for Special Entities | 4 | 4 | 3 | 20+80 | 100 |
| COM-5.3 | Goods & Services Tax | 3 | (3+1+0) 4 | 3 | 20+80 | 100 |
| COM-5.4 | Business Regulations | 4 | 4 | 3 | 20+80 | 100 |
Part 2 – Elective Papers
| Paper Code | Subject (Group-specific) | Credits | Hrs | Exam | Marks | Total |
|---|---|---|---|---|---|---|
| COM-5.5 | Elective-1 (Group-specific) | 4 | 4 | 3 | 20+80 | 100 |
| COM-5.6 | Elective-2 (Group-specific) | 4 | 4 | 3 | 20+80 | 100 |
Elective Groups (choose one):
Accounting & Taxation COM-5.5: Indian Accounting Standard (Ind AS-I) / COM-5.6: Cost Management
Finance & Fintech COM-5.5: Advanced Financial Management / COM-5.6: Fundamentals of Fintech
Marketing & HR COM-5.5: Consumer Behavior & Market Research / COM-5.6: Performance Management
Business & Big Data Analytics COM-5.5: Business Analytics & Operations / COM-5.6: Fundamentals of BIG DATA
Part 3 & 4 – Compulsory Papers
| Paper Code | Subject | Credits | Hrs | Exam | Marks | Total |
|---|---|---|---|---|---|---|
| Job Skill-3 ITR | TDS & ITR Filing* | 2 | 3 | 1½ | 50 | 50 |
| CC-3 | Certification Course-3 (GST Filing) | 1 | 2 | 1 | 25 | 25 |
| Total Credits / Marks | 26 / 675 | |||||
*TDS & ITR evaluation is done by colleges. Classes should be conducted in computer lab with hands-on experience. (No paper from University).
Core Syllabus Snapshot
COM-5.1 Direct Taxation-I
Module 1: Basics of Income Tax (10H)
Module 2: Residential Status (10H)
Module 3: Business / Profession & Disallowances (14H)
Module 4: Income from Salary (16H)
Module 5: Exempt Income, Deductions & Setoff (10H)
Skill Activities:
Residential status determination
Form 16 / AIS / TIS analysis
Business income & depreciation problems
Capital gains & setoff exercises
Part 1 – Core Papers
| Paper Code | Subject | Credits | Working Hrs | Exam (hrs) | Marks (IA+Uni) | Total |
|---|---|---|---|---|---|---|
| COM-6.1 | Direct Taxation-II | 4 | 4 | 3 | 20+80 | 100 |
| COM-6.2 | Management Accounting | 4 | 4 | 3 | 20+80 | 100 |
| COM-6.3 | Auditing & Reporting | 4 | 4 | 3 | 20+80 | 100 |
| COM-6.4 | Digital Finance & Fintech | 3 | (3+1+0) 4 | 3 | 20+80 | 100 |
Part 2 – Elective Papers
| Paper Code | Subject (Group-specific) | Credits | Hrs | Exam | Marks | Total |
|---|---|---|---|---|---|---|
| COM-6.5 | Elective-3 (Group-specific) | 4 | 4 | 3 | 20+80 | 100 |
| COM-6.6 | Elective-4 (Group-specific) | 4 | 4 | 3 | 20+80 | 100 |
Elective Groups (continued):
Accounting & Taxation COM-6.5: Indian Accounting Standard (Ind AS-II) / COM-6.6: Corporate Taxation
Finance & Fintech COM-6.5: Corporate Finance / COM-6.6: Block-chain Technology in Finance
Marketing & HR COM-6.5: Retail Management / COM-6.6: Global Human Resource Management
Business & Big Data Analytics COM-6.5: Financial Analytics / COM-6.6: Data Modelling
Part 3 & 4 – Compulsory Papers
| Paper Code | Subject | Credits | Hrs | Exam | Marks | Total |
|---|---|---|---|---|---|---|
| Job Skill-4 ES | Employability Skills | 3 | (2+0+2) 3 | 3 | 20+80 | 100 |
| IL-1 | Internship Learning (IL) | 2 | 3 | — | 50 | 50 |
| Total Credits / Marks | 28 / 750 | |||||
Core Syllabus Snapshot
COM-6.2 Management Accounting
Module 1: Fundamentals of Management Accounting (10H)
Module 2: Financial Statement Analysis (12H)
Module 3: Ratio Analysis for Decision-Making (14H)
Module 4: Cash Flow Analysis (12H)
Module 5: Budgetary Control (12H)
Skill Activities:
Design Management Report Template
Common-Size & Trend Analysis
Ratio Analysis using Excel
Cash Flow Statement (Ind AS 7)
Flexible Budget Preparation
Each elective (Accounting & Taxation, Finance & Fintech, Marketing & HR, Business & Big Data Analytics) includes 5 modules, skill activities, and reference books. Detailed syllabus available in the official document.
For full syllabus, course objectives, and reference books, refer to the official B.Com curriculum document.
SEP 2024 – 25
PIMS Bengaluru
