Department of COMMERCE NCR
Syllabus for Bachelor of Commerce (Accountancy and Auditing) Academic Year (2023)

Department Overview:

The School of Commerce, Finance, and Accountancy at CHRIST Delhi NCR is a vibrant community of faculty and students who believes in developing global competencies in students through quality education, research, and continuous innovation. The School provides a proficient environment to nurture commerce professionals with a high level of knowledge and competence to contribute to society with commitment and integrity effectively. The School offers various UG and PG programs to develop the students into responsible global citizens and leaders in economic, environmental, social, and cultural sustainability and well-being. The School takes pride in collaborating with globally eminent professional bodies such as ACCA, CISI (UK), IMA (USA), CIMA (UK), learning partners including GlobalFTI, EduEdge Pro and industry associations like Grant Thornton and Equity Levers in rendering professional value addition programs.

Mission Statement:

Vision: To be a center of excellence in the realm of Commerce and Management, developing and nurturing global competencies in students through quality education, research and continuous innovation

Mission: To nurture commerce professionals who possess a high level of knowledge and competence to effectively contribute to society with commitment and integrity.

Objectives:

To enable the students, apply functional Knowledge, Skills and Attitude (KSA) while solving critical business problems;

To train the students, work in diversity and contemporary global business environment with socially responsible behavior and moral ethos;

To enhance entrepreneurial capabilities;

To enhance employability throu

Introduction to Program:

In the contemporary world, there is a growing demand for professionals with specific skills in accounting, audit and taxation. There are enormous employment opportunities for such professionals in the Banking, Financial Services, and Insurance (BFSI) Sector worldwide. Consequently, the academic programs which fulfill this need provide a career edge.

B.Com (Accountancy and Auditing) is a three-year graduate level course that caters appropriately to this cause. The course focuses exclusively on imparting quality education in accounting, auditing and taxation. It is closely modeled along the lines of the Chartered Accountancy program wherein the core curriculum of Foundation and Intermediate Levels of the Chartered Accountancy program are extensively covered. In addition, comprehensive academic support is provided to facilitate the students to qualify the Chartered Accountancy and similar professional examinations on a timely basis. Furthermore, the course has been designed specifically to comply with Chartered Accountancy’s training requirements in a seamless manner. Christ University has been providing such education which has enabled many students to qualify for professional examinations and excel in their careers.

The high value academics and training provided under this course enhance the employment potential of the candidates as it prepares them suitably to be employed in Accounting & Consulting Organizations or establish themselves as independent professionals.

Program Objective:

Programme Outcome/Programme Learning Goals/Programme Learning Outcome:

PO1: Attain proficiency in the areas of Accountancy & Financial Reporting.

PO2: Gain a profound understanding of Concepts and Standards of Auditing and issues related to corporate governance.

PO3: Acquire sound knowledge of Taxation laws and their application.

PO4: Demonstrate competencies in the analysis and interpretation of the accounting and financial information with a view to facilitate decision making.

PO5: Examine issues related to compliance with relevant laws and regulations.

PO6: Articulate strategic financial factors and examine their organization wide implications.

PO7: Employ IT Tools to appraise accounting and financial issues.

PO8: Engage in Service Learning and contribute towards the societal welfare.

Programme Specific Outcome:

PSO1: NA

Programme Educational Objective:

PEO1: test

Assesment Pattern

Continuous Internal Assessment (CIA)

CIA I and III

Written Reports (Individual or Group) on topics assigned by the Faculty which are evaluated upon submissions. Topics based Presentations, Viva-Voce Examinations, Multiple Choice Question based Test, Quiz etc. designed by the respective faculty and conducted during the class hours.

CIA II - Mid Semester Examination (MSE)

Mid Semester Examination is a part of part of Internal Assessment. Marks of MSE are scaled down to 25% in the overall evaluation. The question paper pattern of MSE is as under:

Section	Type	Marks
A	Conceptual – Very Short Answer questions	5 x 2 = 10
B	Descriptive – Short Answer Questions	4 x 5 = 20
C	Analytical/ Essay Type Questions	2 x10 =20

Question Paper Pattern for the End Semester Examination (ESE)

Question Paper of ESE is of 100 Marks however it is scaled down to 50% in the overall evaluation The question paper pattern for the End Semester Examination is as follows:

Section	Type	Marks
A	Conceptual – Short Answer questions	5 x 5 = 25
B	Descriptive Questions	4 x10 = 40
C	Analytical/ Essay Type Question	1 x15 = 15
D	Case Study	1x20 = 20

Examination And Assesments

Students are subjected to evaluation in respect of each subject on the basis of continuous internal assessments and written examinations. Each subject carries a maximum of 100 marks which are apportioned as under:

CIA I	CIA II (Mid Sem)	CIA III	ESE	Attendance	Total
10%	25%	10%	50%	5%	100%

Written Examination comprises of:

Mid Semester Examination - 50 marks (2 hours duration)
End Semester Examination - 100 marks (3 hours duration)

Department of COMMERCE NCR

Syllabus for Bachelor of Commerce (Accountancy and Auditing) Academic Year (2023)

Syllabus for
Bachelor of Commerce (Accountancy and Auditing)
Academic Year (2023)