Department of Commerce

Programmes

Need for Specialization

Aviation and Logistics

Specialization in Aviation and Logistics can help B.Com students develop a solid understanding of the aviation industry and the logistics sector. This can open up career opportunities in areas such as airport management, air cargo management, supply chain management, and logistics and transportation management.

Finance, Taxation and Auditing

Specialization in Finance, Taxation and Auditing can help B.Com students gain knowledge and skills in areas such as financial accounting, taxation, auditing, and financial analysis. This can lead to career opportunities in accounting firms, finance departments of corporations, financial institutions, and government agencies.

International Management Accounting

Specialization in International Management Accounting can assist B.Com students in gaining knowledge and skills in accounting and financial management, analytical anddecision-making skills, and communication skills, allowing students to pursue careers in financial analysis, budgeting, and risk management as Compliance Officers or Risk Managers.

International Accounting and Finance

Specialization in International Management Accounting can assist B.Com students provides students with a globally recognized qualification in international accounting standards,opening up opportunities for careers in various countries and industries. With a comprehensive education in accounting and financial management, students can pursue careers as Chartered Certified Accountants and Financial Analysts.

Business and Accounting Analytics

Specialization in Business and Accounting Analytics can help B.Com students develop skills in data analysis, data visualization, and business intelligence. This can lead to career opportunities in business intelligence and analytics, market research, data analysis, and business consulting.

International Corporate Accounting

Specialization in International Corporate Accounting can help B.Com students gain knowledge and skills in areas such as international financial reporting standards, international taxation, and cross-border transactions. This can lead to career opportunities in multinational corporations, accounting firms, and international finance departments of companies.

Professional

Students can gain a comprehensive education in accounting and auditing standards, as well as the opportunity to pursue a professional qualification alongside their undergraduate degree, enhancing their learning experience and increasing their employability and skills required to become Chartered Accountants and Auditors.

Program Educational Objectives (PEOs)

The Program Educational Objectives (PEOs) of B.Com with the following specializations are as follows:

B.Com (Aviation and Logistics)

To prepare students for careers in aviation and logistics management with a strong foundation in business principles, logistics, and aviation operations.
To equip students with an understanding of the latest technologies and practices in aviation and logistics management.
To develop communication, teamwork, leadership, and analytical skills that will enable students to solve complex problems in the aviation and logistics industry.
To provide students with opportunities for experiential learning through internships, projects, and case studies, enabling them to apply their knowledge in real-world situations.

B.Com (Finance, Taxation, and Auditing)

To prepare students for careers in finance, accounting, taxation, and auditing with a strong foundation in financial theory, practices, and regulations.
To equip students with an understanding of financial and taxation laws, policies, and procedures that governs businesses and financial institutions.
To develop analytical, problem-solving, and communication skills that will enable students to evaluate financial statements, tax documents, and audit reports.
To provide students with opportunities for experiential learning through internships, projects, and case studies, enabling them to apply their knowledge in real-world situations

B.Com (International Management Accounting)

To provide students proficiency in accounting principles, techniques, and practices,and to enable them to apply this knowledge to prepare financial statements, perform cost analysis, analyze financial data, and make informed management decisions.
To equip students with an advanced knowledge to apply financial management techniques to evaluate investment opportunities, manage financial risk, and analyze financial performance, including the ability to data analyzing to inform decision-making, develop and implement strategic plans, and manage risks.
To equip students with an understanding of ethical and professional standards and codes of conduct which enables them to communicate effectively with stakeholders, act with integrity and honesty in all their dealings, and adhere to professional standards and codes of conduct.
To provide students with understanding to manage financial resources effectively, including managing working capital, evaluating capital investment decisions, and managing risk, using advanced financial management techniques.

B.Com (International Accounting and Finance)

To equip with technical knowledge and skills in accounting and finance that enable them to analyze and interpret financial data, prepare financial statements, and make informed decisions related to financial management.
To provide understanding to apply their accounting and finance skills in a global context, recognizing the differences in regulatory environments, financial reporting standards, and cultural norms that exist across different countries and regions.
To provide students with understanding on professionalism and ethical behavior in their work, adhering to professional standards and codes of conduct, and acting with integrity and honesty in all their dealings.
To prepare students for the committed to lifelong learning, recognizing the need to continuously update their knowledge and skills in response to changing business and economic conditions, new technologies, and evolving professional standards and regulations.

B.Com (Business and Accounting Analytics)

To prepare students for careers in business and accounting analytics with a strong foundation in business principles, statistical analysis, and data management.
To equip students with an understanding of analytical tools and techniques used to analyze business data and solve complex business problems.
To develop analytical, problem-solving, and communication skills that will enable students to apply data analytics to make informed business decisions.
To provide students with opportunities for experiential learning through internships, projects, and case studies, enabling them to apply their knowledge in real-world situations

B.Com (International Corporate Accounting)

To prepare students for careers in international accounting and finance with a strong foundation in accounting principles, international finance, and global business practices.
To equip students with an understanding of international accounting standards, tax laws, and regulations that govern multinational corporations.
To develop analytical, problem-solving, and communication skills that will enable students to analyze and interpret financial information across multiple currencies and jurisdictions.
To provide students with opportunities for experiential learning through internships, projects, and case studies, enabling them to apply their knowledge in real-world situations.

B.Com (Professional)

To prepare students for careers in international accounting and finance with a strong foundation in accounting and accounting standards, critical thinking and problem solving skills
To equip students with an advanced knowledge and expertise in auditing, taxation, financial analysis, and strategic management and thereby making then able to apply this knowledge to diverse business environments, while adapting to evolving regulatory and business requirements.
To equip students with an understanding of ethical and professional standards and codes of conduct which enables them to communicate effectively with stakeholders, act with integrity and honesty in all their dealings, and adhere to professional standards and codes of conduct.
To provide students with understanding to manage financial resources effectively, evaluate investment opportunities, manage financial risk, and analyze financial performance, using advanced financial management techniques, develop and implement strategic plans, and manage risks.

Programme Outcomes (POs):

PO1: Ability to understand and apply accounting principles and practices for financial reporting and analysis
PO2: Knowledge and application of taxation laws and regulations, including preparation and filing of tax returns.
PO3: Understanding of financial markets and investment strategies, including risk management and portfolio analysis.
PO4: Ability to analyze business operations and financial statements using accounting and analytical tools.
PO5: Knowledge of logistics and supply chain management principles and their application in aviation and other industries.
PO6: Understanding of international accounting standards and cross-border transactions.
PO7: Ability to use data analysis and visualization tools to support business decision making and financial planning.
PO8: Understanding of corporate governance principles and their application in diverse business settings.
PO9: Knowledge of ethical and legal issues related to business operations and financial reporting.

Programme Specific Outcomes (PSOs):

B.Com (Hons) programs aim to develop students' abilities to apply, analyze, evaluate, and create using various concepts and skills related to aviation, logistics, business analytics, Accounting Analytics, International corporate accounting. Here are four Program Specific Outcomes (PSOs) for B.Com under each specialization:

B.Com (Aviation and Logistics)

PSO1:Graduates will be able to apply their knowledge of logistics and aviation operations in diverse industries such as air cargo, transport, and supply chain management.
PSO2: Graduates will be able to use analytical and problem-solving skills to identify and solve logistical problems and make decisions that enhance operational efficiency and effectiveness.
PSO3: Graduates will be able to demonstrate leadership and teamwork skills in managing logistics and aviation operations in a global business environment.
PSO4: Graduates will be able to develop and apply ethical and sustainable practices in aviation and logistics management.

B.Com (Finance, Taxation and Auditing)

PSO5: Graduates will be able to apply their knowledge of financial analysis, taxation laws, and auditing principles in diverse industries such as banking, insurance, and accounting.
PSO6: Graduates will be able to use analytical and problem-solving skills to identify and solve financial and tax-related issues and make decisions that enhance financial performance and compliance.
PSO7: Graduates will be able to demonstrate effective communication and interpersonal skills in working with clients, colleagues, and stakeholders to meet their financial needs and objectives.
PSO8: Graduates will be able to develop and apply ethical and professional practices in finance, taxation, and auditing.

B.Com (International Management Accounting)

PSO9: Graduates will be able to apply their knowledge of accounting principles and practices to manage organizational resources effectively, including the ability to develop and implement budgets, forecasts, and cost accounting systems.
PSO10: will be able to demonstrate proficiency in financial analysis and decision-making, including the ability to evaluate investment opportunities, manage financial risk, and analyze financial performance using quantitative and qualitative methods.
PSO11: will be able to Demonstrate the ability to apply analytical and critical thinking skills to solve complex accounting problems, including the ability to analyze financial data, identify issues, and develop effective solutions to meet the needs of stakeholders in diverse business environments.
PSO12:Graduates will be able to analyze data to make informed management decisions, develop strategic plans, and manage risks.

B.Com (International Accounting and Finance)

PSO13:Graduates will be able to apply International Financial Reporting Standards (IFRS) in financial reporting and analysis, demonstrating a comprehensive understanding of global accounting standards and their application in diverse business environments.
PSO14: Graduates will be able to analyze and interpret global financial markets, including the foreign exchange market, stock exchanges, and bond markets, and apply this knowledge to inform financial analysis and decision-making.
PSO15: Graduates will be able to demonstrate professionalism and ethical behavior in their work, adhering to professional standards and codes of conduct, and acting with integrity and honesty in all their dealings.
PSO16: Graduates will be able apply financial management techniques to manage financial resources effectively, including managing working capital, evaluating capital investment decisions, and managing risk to achieve organizational goals.

B.Com (Business and Accounting Analytics)

PSO17: Graduates will be able to apply their knowledge of data analytics, statistics, and accounting principles in diverse industries such as marketing, finance, and operations management.
PSO18: Graduates will be able to use analytical and problem-solving skills to identify and solve business problems and make data-driven decisions that enhance business performance and growth.
PSO19: Graduates will be able to demonstrate effective communication and presentation skills in explaining data insights and recommendations to stakeholders and clients.
PSO20:Graduates will be able to develop and apply ethical and sustainable practices in business and accounting analytics.

B.Com (International Corporate Accounting)

PSO21: Graduates will be able to apply their knowledge of international accounting standards, financial reporting, and corporate governance in diverse industries such as multinational corporations and international auditing firms.
PSO22: Graduates will be able to use analytical and problem-solving skills to identify and solve complex accounting issues and make decisions that enhance financial performance and compliance in a global business environment.
PSO23: Graduates will be able to demonstrate effective communication and interpersonal skills in working with clients, colleagues, and stakeholders from diverse cultural backgrounds.
PSO24:Graduates will be able to develop and apply ethical and professional practices in international corporate accounting.

B.Com (Professional)

PSO25:Graduates will be able to apply fundamental accounting and auditing principles to analyze and interpret financial statements accurately and ethically.
PSO26: Graduates will be able to demonstrate proficiency in taxation, including the ability to apply tax laws and regulations to prepare accurate tax returns for individuals and businesses.
PSO27: Graduates will be able to use financial management tools to make informed business decisions, including the ability to evaluate investment opportunities, manage financial risk, and analyze financial performance.
PSO28: Graduates will be able to communicate effectively with stakeholders in a professional manner, including the ability to present financial information clearly andaccurately and to provide financial advice that is both ethical and relevant to the organization's goals.

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Ms. Ansira Banu M

Lecturer

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Ms. Safeena Banu

Lecturer

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Syllabus

Bachelor of Commerce (International Management Accounting) Semester 1 / Year 1

Semester 1
SL. No.	Course Code	Course Type	Course Title	Hours per Week(Theory \| Practical \| Experiential / Project)			CIA	SEE	Total Marks	Credits
1	NBIMA101	CC	Basic Financial Accounting	3	0	3	50	50	100	4
2	NBIMA102	CC	Business Economics	3	0	0	50	50	100	3
3	NBIMA103	CC	Cost Management	4	0	0	50	50	100	4
4	NBIMA104	ME	ME Group 1	3	0	0	25	25	50	3
5	NBIMA105	VAC	VAC Group 1	2	0	0	50	50	100	2
6	NBIMA106	AEC	AEC Group 1	4	0	0	50	50	100	4
Total									550	20

Note:

*Students enrolled in the Programmes offered by the Yenepoya Institute of Arts, Science,Commerce and Management under different faculty are obligated to select one Multi-disciplinary Elective Course from the available options in the ME Group 1.

** Students enrolled in the Programmes offered by the Yenepoya Institute of Arts, Science, Commerce and Management under different faculty are obligated to select one Ability Enhancement Course from the available options in the AEC list provided under each semester.

***Multi-disciplinary/Ability Enhancement Courses /Value Added Course/Skill Enhancement Courseare common among all UG programmes of Yenepoya Institute of Arts, Science, Commerce and Management.

Bachelor of Commerce (International Management Accounting) Semester 2 / Year 1

Semester 2
SL. No.	Course Code	Course Type	Course Title	Hours per Week(Theory \| Practical \| Experiential / Project)			CIA	SEE	Total Marks	Credits
1	NBIMA201	CC	Advanced Financial Accounting	4	0	0	50	50	100	4
2	NBIMA202	CC	Business Statistics	4	0	0	50	50	100	4
3	NBIMA203	CC	Financial Planning and Performance Management	3	0	3	50	50	100	4
4	NBIMA204	CC	Auditing, Internal Controls and Technology and Analytics	3	0	0	50	50	100	3
5	NBIMA205	ME	ME Group 2	2	0	0	25	25	50	3
6	NBIMA206	VAC	VAC Group 2	2	0	0	50	50	100	2
7	NBIMA207	AEC	AEC Group 2	4	0	0	50	50	100	4
Total									650	24

Note:

* Students enrolled in the Programmes offered by the Yenepoya Institute of Arts, Science, Commerce and Management under different faculty are obligated to select one Multi-disciplinary Elective Course from the available options in the ME Group 2.

***Multi-disciplinary/Ability Enhancement Courses /Value Added Course/Skill Enhancement Course are common among all UG programmes of Yenepoya Institute of Arts, Science, Commerce and Management.

Exit
1	2
UG Certificate in Commerce	Foundation Certification in International Management Accounting

Bachelor of Commerce (International Management Accounting) Semester 3 / Year 2

Semester 3
SL. No.	Course Code	Course Type	Course Title	Hours per Week(Theory \| Practical \| Experiential / Project)			CIA	SEE	Total Marks	Credits
1	NBIMA301	CC	Corporate Accounting	4	0	0	50	50	100	4
2	NBIMA302	CC	External Financial Reporting Decisions	4	0	0	50	50	100	4
3	NBIMA303	CC	Corporate Finance	3	0	3	50	50	100	4
4	NBIMA304	DSE	DSE Group 2	3	0	0	50	50	100	3
5	NBIMA305	ME	ME Group 3	3	0	0	25	25	50	3
6	NBIMA306	VAC	VAC Group 3	2	0	0	100	-	100	2
7	NBIMA307	SEC	SEC Group 1	2	0	3	100	-	100	3
Total									650	23

Semester 3
Discipline Specific Electives (DSE) Group 2
NBIMA304(A)	NBIMA304(B)	NBIMA304(C)
Marketing Management	International Business Management	Entrepreneurship Development

Note:

* Students enrolled in the Programmes offered by the Yenepoya Institute of Arts, Science, Commerce and Management under different faculty are obligated to select one Multidisciplinary Elective Course from the available options in the ME Group 3.

***Multidisciplinary/Ability Enhancement Courses/Value Added Course/Skill Enhancement Course are common among all UG programmes of Yenepoya Institute of Arts, Science, Commerce and Management.

Bachelor of Commerce (International Management Accounting) Semester 4 / Year 2

Semester 4
SL. No.	Course Code	Course Type	Course Title	Hours per Week(Theory \| Practical \| Experiential / Project)			CIA	SEE	Total Marks	Credits
1	NBIMA401	CC	Advanced Cost and Management Accounting	4	0	0	50	50	100	4
2	NBIMA402	CC	Financial Management	4	0	0	50	50	100	4
3	NBIMA403	CC	Income Tax	4	0	0	50	50	100	4
4	NBIMA404	CC	Organizational Behavior, Business Environment and Professional Ethics	4	0	0	50	50	100	4
5	NBIMA405	DSE	DSE Group 3	4	0	0	50	50	100	3
6	NBIMA406	SEC	SEC Group 2	2	0	3	100	-	100	3
Total									600	23

Semester 4
Discipline Specific Electives (DSE) Group 3
NBIMA405(A)	NBIMA405(B)	NBIMA405(C)
Modern Banking Management	Human Resource Management	Indian Financial System

Note:

***Multi-disciplinary/Ability Enhancement Courses/Value Added Course/Skill Enhancement Course are common among all UG programmes of Yenepoya Institute of Arts, Science, Commerce and Management.

Exit
1	2
UG Certificate in Commerce	Foundation Certification in International Management Accounting

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