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NEP 2020 SUBJECTS

new iconBCOM NEP 2020
new iconSFC NEP 2020

SCHEMES OF MODULES
BACHELOR OF COMMERCE(B.COM) PROGRAMME – SEMESTER-1
(TO BE IMPLEMENTED FROM ACADEMIC YEAR 2024-25)

Sr. No. Course Code Semester 1 Credits
1. MAJOR: Department Specific Course (DSC)
1U24COM1MJ01ACCOUNTANCY AND FINANCIAL MANAGEMENT-1
2
2U24COM1MJ02COMMERCE-1(INTRODUCTION TO BUSINESS)
2
2U24COM1MJ03ECONOMICS- MICRO ECONOMICS -1
2
2. MINOR: Department Specific Course (DSC)
1
3. Open Electives (OE/Generic Electives)
1U24COM1GE01FINANCIAL MATHEMATICS -1
2
2U24COM1GE02INTRODUCTION TO BASIC STATISTICS-1
2
4. VSC/SEC (Vocational Course / Skill Enhancement Course)
1U24COM1VSC01FUNDAMENTALS OF STARTS UPS
2
2U24COM1SEC01NEGOTIATIONS SKILLS
2
5. AEC/VEC/IKS (Ability Enhancement / Value Education / Indian Knowledge System)
1U24COM1AEC01BUSINESS COMMUNICATION SKILLS
2
2U24COM1VEC01INDIAN CONSTITUTION
2
3U24COM1IKS01 INDIAN KNOWLEDGE SYSTEM - I
2
6. OJT / FP / RP / CEP / CC
1U24COM1CC01INTRODUCTION TO CULTURAL ACTIVITIES
2
Total Credits
22

SCHEMES OF MODULES
BACHELOR OF COMMERCE(B.COM) PROGRAMME – SEMESTER-2
(TO BE IMPLEMENTED FROM ACADEMIC YEAR 2024-25)

Sr. No. Course Code Semester 2 Credits
1. MAJOR: Department Specific Course (DSC)
1U24COM2MJ01ACCOUNTANCY AND FINANCIAL MANAGEMENT-II
2
2U24COM2MJ02COMMERCE-II (INTRODUCTION TO BUSINESS)
2
2U24COM2MJ03ECONOMICS- MICRO ECONOMICS-II
2
2. MINOR: Department Specific Course (DSC)
1U24COM1MI01INTRODUCTION TO BUSINESS LAW
2
3. Open Electives (OE/Generic Electives)
1U24COM2OE01FINANCIAL MATHEMATICS -II QUANTITATIVE TECHNIQUES
2
2U24COM2OE02INTRODUCTION TO BASIC STATISTICS- II
2
4. VSC/SEC (Vocational Course / Skill Enhancement Course)
1U24COM2VSC01VOCATIONAL SKILLS IN ACCOUNTING- II
2
2U24COM2SEC01COMMERCE- BUSINESS LEADERSHIP SKILLS
2
5. AEC/VEC/IKS (Ability Enhancement / Value Education / Indian Knowledge System)
1U24COM2AEC01COMMUNICATION SKILLS IN ENGLISH -II
2
2U24COM2VEC01FOUNDATION OF BEHAVIOUR SKILLS
2
6. OJT / FP / RP / CEP / CC (Any 1)
1U24COM2CC01INTRODUCTION TO CULTURAL ACTIVITIES
2
Total Credits
22

SCHEMES OF MODULES
BACHELOR OF COMMERCE(B.COM) PROGRAMME – SEMESTER-3
(TO BE IMPLEMENTED FROM ACADEMIC YEAR 2024-25)

Sr. No. Course Code Semester 2 Credits
1. MAJOR: Department Specific Course (DSC)
1U24COM2MJ01ACCOUNTANCY AND FINANCIAL MANAGEMENT-II
2
2U24COM2MJ02COMMERCE-II (INTRODUCTION TO BUSINESS)
2
2U24COM2MJ03ECONOMICS- MICRO ECONOMICS-II
2
2. MINOR: Department Specific Course (DSC)
1U24COM1MI01INTRODUCTION TO BUSINESS LAW
2
3. Open Electives (OE/Generic Electives)
1U24COM2OE01FINANCIAL MATHEMATICS -II QUANTITATIVE TECHNIQUES
2
2U24COM2OE02INTRODUCTION TO BASIC STATISTICS- II
2
4. VSC/SEC (Vocational Course / Skill Enhancement Course)
1U24COM2VSC01VOCATIONAL SKILLS IN ACCOUNTING- II
2
2U24COM2SEC01COMMERCE- BUSINESS LEADERSHIP SKILLS
2
5. AEC/VEC/IKS (Ability Enhancement / Value Education / Indian Knowledge System)
1U24COM2AEC01COMMUNICATION SKILLS IN ENGLISH -II
2
2U24COM2VEC01FOUNDATION OF BEHAVIOUR SKILLS
2
6. OJT / FP / RP / CEP / CC (Any 1)
1U24COM2CC01INTRODUCTION TO CULTURAL ACTIVITIES
2
Total Credits
22

SCHEMES OF MODULES
BACHELOR OF COMMERCE(B.COM) PROGRAMME – SEMESTER-4
(TO BE IMPLEMENTED FROM ACADEMIC YEAR 2024-25)

Sr. No. Course Code Semester 4 Credits
1. MAJOR: Department Specific Course (DSC)
1U24COM2MJ01ACCOUNTANCY AND FINANCIAL MANAGEMENT-II
2
2U24COM2MJ02COMMERCE-II (INTRODUCTION TO BUSINESS)
2
2U24COM2MJ03ECONOMICS- MICRO ECONOMICS-II
2
2. MINOR: Department Specific Course (DSC)
1U24COM1MI01INTRODUCTION TO BUSINESS LAW
2
3. Open Electives (OE/Generic Electives)
1U24COM2OE01FINANCIAL MATHEMATICS -II QUANTITATIVE TECHNIQUES
2
2U24COM2OE02INTRODUCTION TO BASIC STATISTICS- II
2
4. VSC/SEC (Vocational Course / Skill Enhancement Course)
1U24COM2VSC01VOCATIONAL SKILLS IN ACCOUNTING- II
2
2U24COM2SEC01COMMERCE- BUSINESS LEADERSHIP SKILLS
2
5. AEC/VEC/IKS (Ability Enhancement / Value Education / Indian Knowledge System)
1U24COM2AEC01COMMUNICATION SKILLS IN ENGLISH -II
2
2U24COM2VEC01FOUNDATION OF BEHAVIOUR SKILLS
2
6. OJT / FP / RP / CEP / CC (Any 1)
1U24COM2CC01INTRODUCTION TO CULTURAL ACTIVITIES
2
Total Credits
22

Government of India and Maharashtra State Government Initiative for Implementation of NEP 2020

The Government of India has introduced the National Education Policy 2020 (NEP 2020) to bring transformative changes in the country’s education system. This policy aims to replace the traditional education framework, followed since the British era, with a modern, globally relevant and competitive structure. In line with this policy, the Government of Maharashtra issued a Government Resolution (GR) dated 20th April 2023, outlining various rules and regulations, and directed all autonomous colleges to adhere to the same.
  • Multidisciplinary Approach: NEP 2020 promotes a multidisciplinary approach to education, encouraging students to choose subjects across different disciplines and bridging the gap between arts, sciences, and humanities.
  • Reduction in Content Overload: NEP 2020 emphasizes reducing the content overload in the curriculum to focus on core concepts and critical thinking rather than rote memorization.
  • Skill Development and Vocational Education: NEP 2020 places significant importance on skill development and vocational education, aiming to provide students with practical skills and promote entrepreneurship.
  • Assessment Reforms: NEP 2020 advocates for a shift in assessment methods, aiming to move away from high-stakes examinations and focus on a more comprehensive and holistic assessment of student understanding and skills.
  • Inclusion and Equity: NEP 2020 emphasizes inclusion and equity in education, aiming to address gender and social disparities, provide equal opportunities for marginalized communities, and promote inclusive education for students with disabilities.
  • Research and Innovation: NEP 2020 recognizes the importance of research and innovation in education, encouraging the establishment of research centers and promoting a culture of research among students and teachers.
  • Internationalization: NEP 2020 recognizes the significance of internationalization in education. It encourages collaborations and exchange programs between Indian and foreign institutions, promoting global exposure and cross-cultural learning.

Credit Framework under Three/Four-Years UG Programme with Multiple Entry and Multiple Exit options:

The structure of the Three/Four-year bachelor’s degree programme allows the opportunity to the students to experience the full range of holistic and multidisciplinary education in addition to a focus on the chosen major and minors as per their choices and the feasibility of exploring learning in different institutions. The minimum and maximum credit structure for different levels under the Three/Four -year UG Programme with multiple entry and multiple exit options are as given below:

Credit Framework under Three/Four-Years UG Programme with Multiple Entry and Multiple Exit options

Levels Qualification Title Credit Requirements (Minimum) Credit Requirements (Maximum) Semester Year
4.5 UG Certificate 40 44 2 1
5.0 UG Diploma 80 88 4 2
5.5 Three Year Bachelor’s Degree 120 132 6 3
6.0 Bachelor’s Degree- Honours or Bachelor’s Degree- Honours with Research 160 176 8 4
  • Credits offered per Semester will be a Minimum 20 and a Maximum 22. While minimum credits are mandatory as per National Credit Framework, the Universities can evolve the mechanism for providing Semester/ Levelwise credit attainment flexibility within the broad framework.
  • With effect from Academic Year 2023-24, three years/four years Degree Program will be introduced. Thus, the Fourth year Honours/ Honours with Research program (Level 6.0) will begin with effect from Academic Year 2026-27.
  • Under four-year UG Degree (Honours with Research), the students will work on a research project or dissertation of 12 credits in the fourth year in the respective Major Subject. The decision regarding the distribution of 12 credits in Semester VII and VIII of fourth year will be taken by Academic Authorities of University/ Autonomous Colleges.
  • The fourth year of the four-year UG programme will not be granted to any such college as 'natural growth'. The affiliated colleges conducting 3-year UG degree programme will seek permission to commence fourth year UG programme as extension by following the prevailing statutory procedures. However, Colleges already having permission and recognition for the PG degree programme along with UG degree programme in the same Major shall be automatically allowed to continue PG degree programme and conduct the fourth year of UG Honors Degree programme without undergoing any additional procedures. Similarly, the colleges with approved PG programme and Ph.D. Research Centre shall be automatically allowed to continue PG Degree programme and start the fourth year of UG Honors with Research Degree programme without undergoing any additional procedures. For students of Colleges running only three year UG Degree Programme, the University shall evolve suitable mechanisms for admission to fourth-year honours program in other Colleges.
  • The NEP 2020 curriculum framework offers:
    • The flexibility to move from one discipline of study to another.
    • The opportunity for learners to choose the courses of their interest in all disciplines.
    • The multiple entry and exit options with the award of UG certificate/ UG diploma/ or three-year degree depending upon the number of credits secured.
    • The flexibility for learners to move from one institution to another to enable them to have multi and/or interdisciplinary learning.
    • The flexibility to switch to alternative modes of learning (offline, ODL, and Online learning, and hybrid modes of learning).

Illustrative Credit distribution structure for First year - Academic year 2025-26

Level Semester Major Minor OE VSC, SEC (VSEC) AEC, VEC, IKS OJT, FP, CEP, CC, RP Cum. Cr./Sem. Degree/Cum. Cr.
Mandatory Elective
4.5 SEM-I Com 4 - 4 2+2 VSC:2, SEC:2 AEC:2, VEC:2 CC:2 22 UG Certificate 44
SEM-II Com 4 - 4 2+2 VSC:2, SEC:2 AEC:2, VEC:2 IKS:2 22
Cum Cr. 8 - 8 8 4+4 4+4 4 44

Illustrative Credit distribution structure for Second year - Academic year 2025-26

5.0 SEM-III Com MJ14 MJ24 - MIN4 OE2 VSC:2, AEC:2 CEP2 CC:2 22 UG Diploma 88
SEM-IV Com MJ14 MJ24 - MIN4 OE2 SEC:2, AEC:2 CEP2 CC:2 22
Cum Cr. 24 - 16 12 8+4 8+4 4+8 88

Illustrative Credit distribution structure for Third year - Academic year 2025-26

5.5 SEM-V Com MJ14 MJ24 MJ34 4 VSC:2 OJT:4 22 UG Degree 132
SEM-VI Com MJ14 MJ24 MJ34 4 2 VSC:2 FP:2 22
Cum Cr. 24+24 8 16+2 12 8+4+4 8+4 4+8+4 132

Illustrative Credit distribution structure for PG - Academic year 2025-26

Level Mandatory Elective RM/OJT
5.5 I MJ1 4T+2P MJ1 4T+2P MJ3 2T 3T+1P RM 4 22 PG Degree 88
II MJ1 4T+2P MJ1 4T+2P MJ3 2T 3T+1P OJT:4 22
III MJ1 4T+2P MJ1 4T+2P MJ3 2T 3T+1P RP :4 22
IV MJ1 4T+2P MJ1 4T+2P MJ3 2T 3T+1P RP :4 22
Cum Cr. 56 16 08 08 88

Distribution of Credits across Four Years Degree Programmes

In general, for the four years’ bachelor’s degree programme, the distribution of credits will be as follows: a. Major (Core) Subject comprising Mandatory and Elective Courses:
  • i. Minimum 50% of total credits corresponding to Three/Four - year UG Degree - Mandatory Courses offered in all Four years;
  • ii. 2 credit course on Major Specific IKS shall be included under Major;
  • iii. Elective courses of Major will be offered in the third and/or final year.
  • iv. Vocational Skill Courses, Internship/ Apprenticeship, Field Projects, Research Projects connected to Major.
b. Minor Subject: 18-20 Credits
  • i. The Minor subjects may be from the different disciplines of the same faculty of DSC Major (Core) or they can be from different faculty altogether.
  • ii. The credits of Minor subjects shall be completed in the first three years of UG Programme.
c. Generic/ Open Elective Courses (OE): 10-12 credits
  • i. It is to be offered in I and/or II year
  • ii. Faculty-wise baskets of OE shall be prepared by University/ Autonomous Colleges.
  • iii. OE is to be chosen compulsorily from faculty other than that of the Major.
d. Vocational and Skill Enhancement Courses (VSEC): 14-16 credits Vocational Skill Courses (VSC): 8-10 credits, including Hands on Training corresponding to the Major and/or Minor Subject:
  • i. To be offered in first three years;
  • ii. Wherever applicable vocational courses will include skills based on advanced laboratory practicals of Major
Skill Enhancement Courses (SEC): 06 credits
  • i. To be offered in I and II year;
  • ii. To be selected from the basket of Skill Courses approved by University/ Autonomous Colleges
e. Ability Enhancement Courses (AEC), Indian Knowledge System (IKS) and Value Education Courses (VEC): 14 Credits AEC: 08 credits
  • i. To be offered in I and II year
  • ii. English: 04 Credits
  • iii. Modern Indian Language: 04 credits
  • iv. To be offered from the Basket approved by University / Autonomous College; The focus for both languages should be on linguistic and communication skills.
IKS: 2 Credits
  • i. To be offered in I Year
  • ii. Courses on IKS to be selected from the basket of IKS courses approved by University/ Autonomous Colleges
VEC: 04 Credits
  • i. To be offered in I year
  • ii. Value Education Courses (VEC) such as Understanding India, Environmental Science/Education, and Digital and Technological Solutions.
f. Field Projects/ Internship/ Apprenticeship/ Community Engagement and Service corresponding to the Major (Core) Subject, Co-curricular Courses (CC) and Research Project
  • Internship/Apprenticeship corresponding to the Major (Core) Subject: 8 Credits
  • Field Projects/Community Engagement and Service corresponding to the Major (Core) Subject: minimum 4-6 credits
  • To be offered in II, and III years of UG Degree Programmes.
  • Co-curricular Courses (CC) such as Health and Wellness, Yoga education sports, and fitness, Cultural Activities, NSS/NCC and Fine/ Applied/ Visual/ Performing Arts: 8 credits
  • To be offered in I and/or II year
  • Research Projects: 12 credits
  • To be offered in the final year for 4 year Honours with Research UG Degree
The UGC Regulations, 2021 permit up to 40% of the total courses being offered in a particular programme in a semester through the Online Learning Courses offered through the SWAYAM platform and/or other State Level Common Platforms which can be developed in due course with the participation of different Universities/ HEIs.
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