Affiliated to Lalit Narayan Mithila University, Darbhanga
4 Years (8 Semesters)
NEP 2020
CBCS with Multiple Entry–Exit
The Bachelor of Commerce in Accounting & Finance (Honours) programme is a professional undergraduate programme designed to develop comprehensive knowledge of financial accounting, corporate accounting, cost accounting, management accounting, business finance, taxation, auditing, investment management, corporate governance and financial reporting. The programme integrates accounting principles with financial management practices to prepare students for professional careers in commerce, finance and corporate organizations.
Through classroom learning, accounting practicals, financial analysis, case studies, seminars, presentations, research methodology and project-based learning, students develop analytical, quantitative, communication, decision-making and professional ethics required for careers in accounting, finance, taxation, auditing, banking, investment management, consultancy, entrepreneurship and higher education.
| Feature | Description |
|---|---|
| Curriculum | Designed according to the university-prescribed NEP curriculum covering accounting, finance, taxation, auditing and corporate governance. |
| Learning Approach | Integrated classroom teaching with accounting practicals, case studies, financial analysis, seminars, presentations and research-based learning. |
| Skill Development | Financial accounting, taxation, auditing, business finance, investment management, corporate accounting and analytical skills. |
| Evaluation | Continuous Internal Assessment and End Semester University Examination. |
| Code | Programme Outcome |
|---|---|
| PO1 | Develop comprehensive knowledge of accounting principles, finance, taxation, auditing, corporate accounting and business management. |
| PO2 | Apply accounting and financial techniques to analyse business transactions, prepare financial statements and support managerial decision-making. |
| PO3 | Develop analytical, quantitative, communication and problem-solving skills required for finance and accounting professions. |
| PO4 | Understand professional ethics, corporate governance, taxation laws, auditing standards and sustainable financial management practices. |
| PO5 | Prepare for careers in accounting, banking, finance, auditing, taxation, investment management, consultancy and entrepreneurship. |
| PO6 | Promote innovation, professional competence, lifelong learning and adaptability in the rapidly changing financial environment. |
| Code | Programme Specific Outcome |
|---|---|
| PSO1 | Develop expertise in financial accounting, corporate accounting, cost accounting and management accounting. |
| PSO2 | Acquire practical knowledge of business finance, taxation, auditing, investment management and corporate governance. |
| PSO3 | Apply business mathematics, statistics, business economics and research methodology in accounting and financial decision-making. |
| PSO4 | Develop competencies in financial reporting, investment analysis, taxation compliance, auditing and corporate governance. |
| PSO5 | Prepare for higher education and professional careers in accounting, finance, banking, taxation, auditing, consultancy, entrepreneurship and research. |
The programme follows the curriculum prescribed by Lalit Narayan Mithila University under the NEP 2020 framework.
| Semester | Representative Courses |
|---|---|
| I | Financial Accounting |
| II | Business Organization & Management |
| III–IV | Business Law, Business Mathematics & Statistics, Business Finance, Income Tax Law & Accounts |
| V–VI | Investment Management, Corporate Accounting, Cost Accounting, Business Economics, Management Accounting |
| VII–VIII | Goods & Service Tax, Audit & Corporate Governance, Research Methodology, Company Law, Business Communication |
Note: The curriculum is implemented as prescribed by Lalit Narayan Mithila University and may be revised by the University from time to time.
The Department of Commerce follows an industry-oriented and application-based teaching methodology through classroom lectures, accounting practicals, financial analysis, case studies, seminars, presentations, research assignments and project-based learning. Students develop analytical thinking, quantitative aptitude, financial reporting skills, taxation knowledge and decision-making abilities through practical accounting exercises, financial statement analysis and real-world business applications.
| Method | Purpose |
|---|---|
| Classroom Lectures | Development of conceptual understanding of accounting, finance and business management principles. |
| Accounting Practicals & Financial Analysis | Application of accounting standards, financial reporting and analysis of business transactions. |
| Case Studies & Business Projects | Understanding corporate finance, taxation, auditing and business decision-making. |
| Seminars & Presentations | Enhancement of communication, leadership and professional skills. |
| Research Projects | Development of research methodology, analytical thinking and financial decision-making. |
Student performance is evaluated through continuous internal assessment, assignments, accounting practicals, presentations, project work and semester-end examinations in accordance with the regulations of Lalit Narayan Mithila University.
| Component | Weightage |
|---|---|
| Internal Assessment | 30% |
| End Semester Examination | 70% |
| Project Work / Financial Case Study / Research Project | As prescribed in the University syllabus |
Graduates in Accounting & Finance have diverse career opportunities in accounting firms, banking, financial institutions, corporate organizations, taxation, auditing, insurance companies, investment firms and entrepreneurship. The programme also provides a strong academic foundation for postgraduate studies and professional qualifications in commerce, finance and professional accountancy.
| Sector | Career Opportunities |
|---|---|
| Accounting | Accountant, Financial Accountant, Accounts Executive, Accounts Officer |
| Banking & Financial Services | Banking Officer, Credit Analyst, Relationship Manager, Financial Services Executive |
| Taxation | Tax Consultant, GST Executive, Income Tax Practitioner, Tax Analyst |
| Auditing | Internal Auditor, Audit Assistant, Compliance Officer, Audit Executive |
| Corporate Finance | Financial Analyst, Finance Executive, Treasury Executive, Corporate Accountant |
| Investment & Financial Markets | Investment Analyst, Financial Planner, Portfolio Executive |
| Entrepreneurship | Financial Consultant, Accounting Consultant, Business Owner |
| Higher Education | M.Com., MBA (Finance), CA, CMA, CS, Ph.D., UGC-NET, Research Fellowships and other competitive examinations |
10+2 (Intermediate) or equivalent from a recognized Board.
As per the admission guidelines of the College and Lalit Narayan Mithila University.
| Resource | Description | Download |
|---|---|---|
| Syllabus | Programme syllabus prescribed by the University. | View PDF |
| Academic Calendar | University Academic Calendar. | View Calendar |
| Student Club Registration | Register for academic, cultural, sports and social clubs offered by the College. | Register Now |
| Fee Structure | Programme fee details. | Available at College Office |
| Time Table | Semester-wise class schedule. | Available from Department |
| Study Material | Departmental learning resources. | Available from Department |
| Previous Year Question Papers | Reference question papers for examination preparation. | Available in Department |