Bachelor of Commerce

Eligibility

BACHELOR OF COMMERCE COURSE: F.Y.B.COM.

R. Adm./Comm./2024-Bachelor of Commerce (B. Com) (amended, May 2025)

INHOUSE APPLICANTS:

Inhouse students must have passed in all the subjects of the Higher Secondary Examination (12^th Class) preferably in one and the same sitting.

OTHER THAN INHOUSE APPLICANTS:

A candidate for being eligible for admission to the three-year UG programme under NEP 2020 leading to the degree of Bachelor of Commerce:

Must have passed the H.S.C. (12th Class) Examination conducted by the different Divisional Boards of the Maharashtra State Board of Secondary and Higher Secondary Education OR its equivalent examination from any other board, having passed in all the subjects in one and the same sitting with 55% (admission under open category) or 45% (admission under all other categories as applicable) of marks in aggregate.

Must have passed the Higher Secondary School Certificate (12th Class) examination with vocational subjects/minimum competency based vocational course conducted by the different Divisional Boards of the Maharashtra State Board of Secondary and Higher Secondary Education OR its equivalent examination from any other board, having passed in all the subjects in one and the same sitting with 55% (admission under open category) or 45% (admission under all other categories as applicable) of marks in aggregate.

Must have passed an examination of another University or Body recognized as Equivalent to Higher Secondary School Certificate (12th Class) Examination OR its equivalent examination from any other board, having passed with 55% (admission under open category) or 45% (admission under all other categories as applicable) of marks in aggregate in all the subjects in one and the same sitting.

*Applicable to other than INHOUSE students. Inhouse students must have passed Higher Secondary Examination in a single attempt.

Courses Offered (FY-NEP 2020)

The B.Com programme at L. S. Raheja College of Arts & Commerce (Autonomous)

The subjects offered with various combinations are as under:

F.Y.BCOM – ACCOUNTANCY AS MAJOR

Under Choice Based Credit, Grading and Semester System Course Structure

Course Code	Semester I	Credits	Course Code	Semester II	Credits
	Major Mandatory			Major Mandatory
UGBCOMIACTMJ124	Accountancy & Financial Management I	4	UGBCOMIIACTMJ124	Accountancy & Financial Management II	4
UGBCOMIACTMJ224	Introduction and Overview of Financial Technology	2	UGBCOMIIACTMJ224	Accounting Thought and Practices in Ancient India	2
	Minor			Minor
			UGBCOMIIACTMN24	Introduction to Service Sector	2
	Open Electives (OE): (Any-two)			Open Electives (OE): (Any-two)
UGBCOMIOE124	Business Economics I	2	UGBCOMIIOE124	Business Economics II	2
UGBCOMIOE224	Travel & Tourism I	2	UGBCOMIIOE224	Travel & Tourism II	2
	OR			OR
UGBCOMIOE324	Mathematical & Statistical Technique I		UGBCOMIIOE324	Mathematical & Statistical Technique II
	Vocational Skill Courses (VSC)			Vocational Skill Courses (VSC)
UGBCOMIVSC24	Fundamentals of Financial Management	2	UGBCOMIIVSC24	Financial Literacy	2
	Skill Enhancement Courses (SEC): (Any one)			Skill Enhancement Courses (SEC): (Any one)
UGBCOMISEC124	Public Relations I	2	UGBCOMIISEC124	Public Relations II	2
UGBCOMISEC124	OR		UGBCOMIISEC124	OR
UGBCOMISEC224	Presentation Skills		UGBCOMIISEC224	Research Skills
	Ability Enhancement Courses (AEC)			Ability Enhancement Courses (AEC)
UGBCOMIAEC24	Corporate Communication I	2	UGBCOMIIAEC24	Corporate Communication II	2
	Value Education Courses (VEC)			Value Education Courses (VEC)

UGBCOMIVEC24	Environmental Ethics	2	UGBCOMIIVEC24	Indian Constitution	2
	Indian Knowledge System (IKS) (Any one)			Indian Knowledge System (IKS)
UGBCOMIIKS124	Introduction to Indian Knowledge System	2		Nil	–
	OR
UGBCOMIIKS224	Indian Knowledge System: Custodian of Knowledge
Co-curricular Courses (CC) (Any one)			Co-curricular Courses (CC) (Any one)
UGBCOMICC124	Foundation Course in NSS	2	UGBCOMIICC124	Foundation Course in NSS	2
	OR			OR
UGBCOMICC224	Foundation Course in NCC		UGBCOMIICC224	Foundation Course in NCC
	OR			OR
UGBCOMICC324	Dance Appreciation		UGBCOMIICC324	Dance Appreciation
	OR			OR
UGBCOMICC424	Physical Education and Sports		UGBCOMIICC424	Physical Education and Sports
	OR			OR
UGBCOMICC524	Yogic Aasanas and Meditation		UGBCOMIICC524	Yogic Aasanas and Meditation
Total Credits		22	Total Credits		22

F.Y.B.COM – COMMERCE AS MAJOR

Under Choice Based Credit, Grading and Semester System Course Structure

No. of Courses	Semester I	Credits	No. of Courses	Semester II	Credits
	Major Mandatory			Major Mandatory
UGBCOMICOMMJ124	Introduction to Business	4	UGBCOMIICOMMJ124	Introduction to Service Sector	4
UGBCOMICOMMJ224	Business Ethics and Corporate Governance	2	UGBCOMIICOMMJ224	Ancient Indian Management	2
	Minor			Minor
	NIL		UGBCOMIICOMMN24	Financial Accounting – I	2
Open Electives (OE): (Any-two)			Open Electives (OE): (Any-two)
UGBCOMIOE124	Business Economics I	2	UGBCOMIIOE124	Business Economics II	2
UGBCOMIOE224	Travel & Tourism I	2	UGBCOMIIOE224	Travel & Tourism II
	OR			OR
UGBCOMIOE324	Mathematical & Statistical Technique I		UGBCOMIIOE324	Mathematical & Statistical Technique II	2
Vocational Skill Courses (VSC)			Vocational Skill Courses (VSC)
UGBCOMICOMVSC24	Introduction and Overview of Financial Technology	2	UGBCOMIIVSC24	Financial Literacy	2
Skill Enhancement Courses (SEC): (Any one)			Skill Enhancement Courses (SEC): (Any one)
UGBCOMISEC124	Public Relations I	2	UGBCOMIISEC124	Public Relations II	2
	OR			OR
UGBCOMISEC224	Presentation Skills		UGBCOMIISEC224	Research Skills
Ability Enhancement Courses (AEC)			Ability Enhancement Courses (AEC)
UGBCOMIAEC24	Corporate Communication I	2	UGBCOMIIAEC24	Corporate Communication II	2
Value Education Courses (VEC)			Value Education Courses (VEC)
UGBCOMIVEC24	Environmental Ethics	2	UGBCOMIIVEC24	Indian Constitution	2
	Indian Knowledge System (IKS) (Any one)			Indian Knowledge System (IKS)
UGBCOMIIKS124	Introduction to Indian Knowledge System	2		*NIL*	–
	OR
UGBCOMIIKS224	Indian Knowledge System: Custodian of Knowledge
Co-curricular Courses (CC) (Any one)			Co-curricular Courses (CC) (Any one)
UGBCOMICC124	Foundation Course in NSS	2	UGBCOMIICC124	Foundation Course in NSS	2
	OR			OR
UGBCOMICC224	Foundation Course in NCC		UGBCOMIICC224	Foundation Course in NCC
	OR			OR
UGBCOMICC324	Dance Appreciation		UGBCOMIICC324	Dance Appreciation
	OR			OR
UGBCOMICC424	Physical Education and Sports		UGBCOMIICC424	Physical Education and Sports
	OR			OR
UGBCOMICC524	Yogic Aasanas and Meditation		UGBCOMIICC524	Yogic Aasanas and Meditation
Total Credits		22	Total Credits		22

Courses Offered (SY-NEP 2020)

The B.Com programme at L. S. Raheja College of Arts & Commerce (Autonomous)

The subjects offered with various combinations are as under:

S.Y.B.Com – Accountancy as MAJOR
Under Choice Based Credit, Grading and Semester System Course Structure
No. of Courses	Semester III	Credits	No. of Courses	Semester IV	Credits
Major Mandatory			Major Mandatory
1	Accountancy & Financial Management III	4	1	Accountancy & Financial Management IV	4
2	Cost Accounting I	4	2	Cost Accounting II	4
Minor			Minor
3	Principles of Management	4	3	Advertising	4
Open Electives: OE (Any-one)			Open Electives: OE (Any-one)
4	Logical Reasoning & Data Interpretation I	2	4	Logical Reasoning & Data Interpretation II	2
	OR			OR
	Business Economics III			Business Economics IV
Vocational Skill Courses: VSC			Vocational Skill Courses: VSC
5	Business Law	2	NA
Skill Enhancement Courses: SEC (Any one)			Skill Enhancement Courses: SEC (Any one)
NA			5	Customer Relationship Management	2
				OR
				Fundamentals of AI
Ability Enhancement Courses (AEC) (Any one)			Ability Enhancement Courses (AEC) (Any one)
6	हिंदी भाषा और साहित्य	2	6	व्यावहारिक हिंदी एवं पत्रलेखन	2
	OR			OR
	व्यावहारिक मराठी लेखन कौशल्य			व्यावसायिक मराठी लेखन कौशल्य
	OR			OR
	ગુજરાતી વ્યવહારિક ભાષા પરિચય – ૧			ગુજરાતી વ્યવહારિક ભાષા પરિચય – ૨
	OR			OR
	संस्कृत परिचय – I			संस्कृत परिचय -II
Field Projects / Community Engagement and Service			Field Projects / Community Engagement and Service
7	Field Project	2	7	Community Engagement and Service	2
Co-curricular Courses (CC) (Any one)			Co-curricular Courses (CC) (Any one)
8	Health and Wellness – I	2	8	Health and Wellness – II	2
	OR			OR
	Performing Arts: Indian Classical Dances			Performing Arts: Indian Classical Music
	OR			OR
	Traditional Sports and Fitness – I			Traditional Sports and Fitness – II
Total Credits		22	Total Credits		22

S.Y.B.Com – Commerce as MAJOR
Under Choice Based Credit, Grading and Semester System Course Structure
No. of Courses	Semester III	Credits	No. of Courses	Semester IV	Credits
Major Mandatory			Major Mandatory
1	Introduction to Management	4	1	Finance and Production Planning	4
2	Advertising	4	2	E-Commerce	4
Minor			Minor
3	Financial Accounting II	4	3	Financial Accounting III	4
Open Electives: OE (Any-one)			Open Electives: OE (Any-one)
4	Logical Reasoning Data Interpretation I	2	4	Logical Reasoning & Data Interpretation II	2
	OR			OR
	Business Economics III			Business Economics IV
Vocational Skill Courses: VSC			Vocational Skill Courses: VSC
5	Business Law	2	NA
Skill Enhancement Courses: SEC (Any one)			Skill Enhancement Courses: SEC (Any one)
NA			5	Customer Relationship Management	2
				OR
				Fundamentals of AI
Ability Enhancement Courses (AEC) (Any one)			Ability Enhancement Courses (AEC) (Any one)
6	हिंदी भाषा और साहित्य	2	6	व्यावहारिक हिंदी एवं पत्रलेखन	2
	OR			OR
	व्यावहारिक मराठी लेखन कौशल्य			व्यावसायिक मराठी लेखन कौशल्य
	OR			OR
	ગુજરાતી વ્યવહારિક ભાષા પરિચય – ૧			ગુજરાતી વ્યવહારિક ભાષા પરિચય – ૨
	OR			OR
	संस्कृत परिचय – I			संस्कृत परिचय -II
Field Projects / Community Engagement and Service			Field Projects / Community Engagement and Service
7	Field Project	2	7	Community Engagement and Service	2
Co-curricular Courses (CC) (Any one)			Co-curricular Courses (CC) (Any one)
8	Health and Wellness – I	2	8	Health and Wellness – II	2
	OR			OR
	Performing Arts: Indian Classical Dances			Performing Arts: Indian Classical Music
	OR			OR
	Traditional Sports and Fitness – I			Traditional Sports and Fitness – II
Total Credits		22	Total Credits		22

Courses Offered (SY & TY- NON-NEP 2020)

Second and Third Year – NON-NEP 2020

The subjects offered with various combinations are as under:

Semester III Second Year	Semester IV Second Year
Accountancy and Financial Management – III	Accountancy and Financial Management– IV
Commerce – III	Commerce – IV
Business Law – I	Business Law – II
Business Economics–III	Business Economics –IV
Advertising	Advertising
Management Accounting OR Marketing Management	Auditing OR Marketing Management
Foundation Course-III	Foundation Course – IV
Semester V Third Year	Semester VI Third Year
Business Economics-V	Business Economics- VI
Commerce-V	Commerce-VI
SELECT ANY ONE	SELECT ANY ONE
i. Financial Accounting & Auditing Paper – V & VI	i. Financial Accounting & Auditing Paper – VII & VIII
ii. Business Management Paper – I & II	ii. Business Management Paper – III & IV
SELECT ANY ONE OF THE COMBINATIONS	SELECT ANY ONE OF THE COMBINATIONS
i. Export Marketing,	i. Export Marketing,
ii. Direct Indirect Taxes	ii. Direct Indirect Taxes
i. Computer Systems & Applications,	i. Computer Systems & Applications,
ii. Direct Indirect Taxes	ii. Direct Indirect Taxes
i. Computer Systems & Applications,	i. Computer Systems & Applications,
ii. Psychology of Human Behaviour at work	ii. Psychology of Human Behaviour at work
i. Export Marketing,	i. Export Marketing,
ii. Psychology of Human Behaviour at work	ii. Psychology of Human Behaviour at work
i. Psychology of Human Behaviour at work	i. Psychology of Human Behaviour at work
ii. Computer Systems & Applications	ii. Computer Systems & Applications