Eligibility
Students who have passed the Higher Secondary School Certificate Examination conducted by the Maharashtra State Board or an equivalent examination, with English as a passing subject, are eligible.
Curriculum
As the college is affiliated with Savitribai Phule Pune University, Pune, the college follows the curriculum developed by SPPU, which is based on NEP 2020 guidelines.
Credit Distribution & Course Structure
From the academic year 2024-25, SPPU designed the course structure for the F.Y.B.Com. degree program, as per the New Education Policy (NEP)2020.
Semester-I
| Sr. No. | Course | Credits | B.Com (Accountancy and Taxation) | B.Com (Banking, Finance, and Insurance) | B.Com (Cost & Management Accounting) |
| 1 | DSC-I | 4 | Financial Accounting-I | Fundamentals of Banking-I | Basics of Cost and Management Accounting and Material Accounting-I |
| 2 | DSC-II | 4 | Business Environment and
Entrepreneurship-I |
Business Environment and
Entrepreneurship-I |
Business Environment and Entrepreneurship-I |
| 3 | DSC-III | 4 | Introduction to Behavioral Economics | Introduction to Behavioral Economics | Introduction to Behavioral Economics |
| 4 | OE | 2 | Good Citizenship-I | Good Citizenship-I | Good Citizenship-I |
| 5 | VSEC | 2 | Business Accounting-I | Business Accounting-I | Business Accounting-I |
| 6 | AEC | 2 | English-I | English-I | English-I |
| 7 | VEC | 2 | Environmental Science | Environmental Science | Environmental Science |
| 8 | IKS | 2 | Indian Knowledge System | Indian Knowledge System | Indian Knowledge System |
| Total | 22 | ||||
Semester-II
| Sr. No. | Course | Credits | B.Com (Accountancy and Taxation) | B.Com
(Banking, Finance, and Insurance) |
B.Com
(Cost & Management Accounting) |
| 1 | DSC-IV | 4 | Financial Accounting-II | Fundamentals of Insurance-II | Inventory, Labour, and Overhead Accounting-II |
| 2 | DSC-V | 4 | History, Principles and Practices of Co-Operation-II | History, Principles and Practices of Co-Operation-II | History, Principles and Practices of Co- Operation-II |
| 3 | DSC-VI | 4 | Market Structure and Welfare Economics | Market Structure and Welfare Economics | Market Structure and Welfare Economics |
| 4 | OE | 2 | Good Citizenship-II | Good Citizenship-II | Good Citizenship-II |
| 5 | VSEC | 2 | Business Accounting-II | Business Accounting-II | Business Accounting-II |
| 6 | AEC | 2 | English-II | English-II | English-II |
| 7 | VEC | 2 | Constitutional Values, Fundamental Duties, and Political System in India | Constitutional Values, Fundamental Duties, and Political System in India | Constitutional Values, Fundamental Duties, and Political System in India |
| 8 | CC | 2 | Health and Wellness/ Yoga Education/ Sports and Fitness/ Cultural Activities/ NSS/ NCC, etc. | Health and Wellness/ Yoga Education/ Sports and Fitness/ Cultural Activities/ NSS/ NCC, etc. | Health and Wellness/ Yoga Education/ Sports and Fitness/ Cultural Activities/ NSS/ NCC, etc. |
| Total | 22 | ||||
Abbreviations: DSC: Discipline Specific Course, GE / OE: Generic Elective / Open Elective, VSC: Vocational Skill Course, SEC: Skill Enhancement Course, AEC: Ability Enhancement Course, VEC: Value Education Course, IKS: Indian Knowledge System, FP: Field Project, OJT: On Job Training, CEP: Community Engagement Project, CC: Co-Curricular Courses, T-Theory, P-Practical, MM: Major Mandatory, ME: Major Elective, MN: Minor etc.
Methods of Evaluation
The evaluation of students will be done during each Semester:
a. Continuous Internal Assessment (Forty Percentage of the Total Marks allotted for the course by the University.)
b. Practical / Project Examination (Project Examination will be completed as per the directives given by SPPU.)(If Applicable)
c. Semester End Examination. (Sixty Percentage of the Total Marks allotted for the course by the University.) (Examination will be conducted by SPPU.)
Standard of Passing
A) To pass a course, the student has to obtain at least Forty Percentage marks in the Continuous Internal Evaluation (CIE) and Semester End Examination (SEE) separately.
B) A student can get entry /admission/register for the third semester if he/ she achieved 50% credits of the total credits of the course.
Credit Distribution & Course Structure
From the academic year 2025-26, SPPU designed the course structure for the S.Y.B.Com. degree program. As per the New Education Policy (NEP) 2020.
| Sr. No. | Course | Credits | B.Com (Accountancy and Taxation) | B.Com (Banking, Finance, and Insurance) | B.Com (Cost & Management Accounting) |
| 1 | MJ | 4 | Corporate Accounting-I | Corporate Accounting-I | Corporate Accounting-I |
| 2 | MJ | 2 | Forensic Accounting and Fraud Detection-I | Indian Banking System-I | Methods of Costing-I |
| 3 | MN | 4 | Micro Economics | Micro Economics | Micro Economics |
| 4 | OE | 2 | Introduction to Stock Market | Introduction to Stock Market | Introduction to Stock Market |
| 5 | VSEC | 2 | Computerized Accounting-I | Computerized Accounting-I | Computerized Accounting-I |
| 6 | AEC | 2 | Marathi-I OR Hindi-I | Marathi-I OR Hindi-I | Marathi-I OR Hindi-I |
| 7 | IKS | 2 | Ancient Accounting Systems in India | Ancient Banking Systems in India | Costing Systems in Ancient India |
| 8 | CC | 2 | Health and Wellness OR Yoga Education OR Sports and Fitness OR Cultural Activities | Health and Wellness OR Yoga Education OR Sports and Fitness OR Cultural Activities | Health and Wellness OR Yoga Education OR Sports and Fitness OR Cultural Activities |
| 9 | FP | 2 | Field Project in Accountancy and Taxation | Field Project in Banking, Finance, and Insurance | Field Project in Cost and Management
Accounting |
| Total | 22 | ||||
Methods of Evaluation
The evaluation of students will be done during each Semester:
a. Continuous Internal Assessment (Forty Percentage of the Total Marks allotted for the course by the University.)
b. Practical / Project Examination (Project Examination will be completed as per the directives given by SPPU.)(If Applicable)
c. Semester End Examination. (Sixty Percentage of the Total Marks allotted for the course by the University.) (Examination will be conducted by SPPU.)
Standard of Passing
A) To pass a course, the student has to obtain at least Forty Percent marks in the Continuous Internal Evaluation (CIE) and Semester End Examination (SEE) separately.
B) Students can get entry /admission/register for the fifth semester if he/she achieved 50% credits of the total credits of the course.
Course
- Business Regulatory Framework
- Advanced Accounting
- Indian and Global Economic Development
- Auditing and Taxation
Practicals
For T.Y.B.Com, a student will have to complete practicals for three papers
Auditing and Taxation
Special Subject Paper II & Paper III, selected from Optional Group.
Standard of Passing
A. Class is awarded to the student on the aggregate marks obtained by him/her as per rules of the Savitribai Phule Pune University and on the basis of aggregate performance in S.Y.B.Com and T.Y.B.Com. The rules for award of class are as under.
B. A candidate who has secured at least 40% of marks in each head of passing will be declared as passed in the paper.
C. Each theory & practical examination is a separate head of passing.
| 70% and above | First Class with Distinction |
| 60% and above but less than 70% | First Class |
| 55% and above but less than 60% | Higher Second Class |
| 50% and above but less than 55% | Second Class |
| 40% and above but less than 50% | Pass Class |
| Less than 40% | Fail |
