RTMNU B.Com Notes Sem 1–6 · NEP 2020
Semester chuno Choose Semester
Sem 1Semester I1 paperSem 2Semester II2 papersSem 3Semester III15 papersSem 4Semester IV14 papersSem 5Semester V19 papersSem 6Semester VI19 papers
Every page here follows the official RTMNU B.Com NEP syllabus (Direction No. 21 of 2024, in force for Sem 1–4 students in 2025-26; Sem 5–6 as per the 2026-27 syllabus) unit by unit. Each unit has the syllabus topics, easy notes in simple English, worked numerical examples for accounting papers, and 5 likely exam questions.
How B.Com NEP works: Sem 1 and Sem 2 major papers are the same for everyone. From Sem 3 you study the 2 papers of your chosen major (Accounting & Taxation, Business Administration, Finance & Banking or Computer Applications) plus 1 minor paper. Find your major and minor below. RTMNU official website
How B.Com NEP works: Sem 1 and Sem 2 major papers are the same for everyone. From Sem 3 you study the 2 papers of your chosen major (Accounting & Taxation, Business Administration, Finance & Banking or Computer Applications) plus 1 minor paper. Find your major and minor below. RTMNU official website
Semester 1
Semester 2
- CBM2T01 · Introduction to CommerceMinor (all students) · 4 unitsNotes
- CBCMJ2T02 · Commercial LawsMajor (all students) · 4 unitsNotes
Semester 3
Major: Accounting and Taxation
- CBCAT3T03 · Introduction to Accounting ProcessMajor: Accounting and Taxation · 4 unitsNotes
- CBCAT3T04 · Accounting for Special TransactionsMajor: Accounting and Taxation · 4 unitsNotes
Major: Business Administration
- CBCBA3T03 · Evolution of Business and Commercial GeographyMajor: Business Administration · 4 unitsNotes
- CBCBA3T04 · Economics – IMajor: Business Administration · 4 unitsNotes
Major: Finance and Banking
- CBCFB3T03 · Fundamentals of BankingMajor: Finance and Banking · 4 unitsNotes
- CBCFB3T04 · Elementary Corporate FinanceMajor: Finance and Banking · 4 unitsNotes
Major: Computer Applications
Minor: Business Economics
Minor: Business Legislations
Minor: Entrepreneurship Development
- CBMED3T03 · Entrepreneurial Theories and PracticesMinor: Entrepreneurship Development · 4 unitsNotes
Minor: Marketing Management
Minor: Financial Management
Minor: Human Resource Management
- CBMHR3T03 · Fundamentals of Human Resource ManagementMinor: Human Resource Management · 4 unitsNotes
Minor: Business Analytics
Minor: Computer Applications
Semester 4
Major: Accounting and Taxation
- CBCAT4T05 · Financial Accounting – IMajor: Accounting and Taxation · 4 unitsNotes
- CBCAT4T06 · Elements of CostMajor: Accounting and Taxation · 4 unitsNotes
Major: Business Administration
- CBCBA4T05 · Business Procedures and PracticesMajor: Business Administration · 4 unitsNotes
- CBCBA4T06 · Economics – IIMajor: Business Administration · 4 unitsNotes
Major: Finance and Banking
- CBCFB4T05 · Fundamentals of InsuranceMajor: Finance and Banking · 4 unitsNotes
- CBCFB4T06 · Indian Financial SystemMajor: Finance and Banking · 4 unitsNotes
Major: Computer Applications
Minor: Business Economics
Minor: Business Legislations
Minor: Entrepreneurship Development
Minor: Marketing Management
Minor: Financial Management
Minor: Human Resource Management
Minor: Business Analytics
Semester 5
Major: Accounting and Taxation
- CBCAT5T07 · Financial Accounting – IIMajor: Accounting and Taxation · 4 unitsNotes
- CBCAT5T08A · Costing TechniquesMajor: Accounting and Taxation · Elective option A (choose one) · 4 unitsNotes
- CBCAT5T08B · Management AccountingMajor: Accounting and Taxation · Elective option B (choose one) · 4 unitsNotes
Major: Business Administration
- CBCBA5T07 · Marketing Management – IMajor: Business Administration · 4 unitsNotes
- CBCBA5T08 · Human Resource Management – IMajor: Business Administration · 4 unitsNotes
- CBCBA5T09A · Entrepreneurship DevelopmentMajor: Business Administration · Elective option A (choose one) · 4 unitsNotes
- CBCBA5T09B · Cooperation and Rural DevelopmentMajor: Business Administration · Elective option B (choose one) · 4 unitsNotes
Major: Finance and Banking
- CBCFB5T07 · Stock Market OperationsMajor: Finance and Banking · 4 unitsNotes
- CBCFB5T08 · Financial ManagementMajor: Finance and Banking · 4 unitsNotes
- CBCFB5T09A · Insurance Procedures and PracticesMajor: Finance and Banking · Elective option A (choose one) · 4 unitsNotes
- CBCFB5T09B · Banking RegulationsMajor: Finance and Banking · Elective option B (choose one) · 4 unitsNotes
Minor: Business Economics
Minor: Business Legislations
Minor: Entrepreneurship Development
Minor: Marketing Management
Minor: Financial Management
Minor: Human Resource Management
Minor: Business Analytics
Minor: Computer Applications
Semester 6
Major: Accounting and Taxation
- CBCAT6T09 · Direct TaxesMajor: Accounting and Taxation · 4 unitsNotes
- CBCAT6T10 · Company AccountsMajor: Accounting and Taxation · 4 unitsNotes
- CBCAT6T11A · Indirect TaxesMajor: Accounting and Taxation · Elective option A (choose one) · 4 unitsNotes
- CBCAT6T11B · Auditing: Principles and PracticesMajor: Accounting and Taxation · Elective option B (choose one) · 4 unitsNotes
Major: Business Administration
- CBCBA6T10 · Direct TaxesMajor: Business Administration · same syllabus as CBCAT6T09, opens the same notesNotes
- CBCBA6T11 · Business StatisticsMajor: Business Administration · 4 unitsNotes
- CBCBA6T12A · Marketing Management – IIMajor: Business Administration · Elective option A (choose one) · 4 unitsNotes
- CBCBA6T12B · Human Resource Management – IIMajor: Business Administration · Elective option B (choose one) · 4 unitsNotes
Major: Finance and Banking
- CBCFB6T10 · Mutual Fund FoundationsMajor: Finance and Banking · 4 unitsNotes
- CBCFB6T11 · Working Capital ManagementMajor: Finance and Banking · 4 unitsNotes
- CBCFB6T12A · Security Analysis and Portfolio ManagementMajor: Finance and Banking · Elective option A (choose one) · 4 unitsNotes
- CBCFB6T12B · Commodity MarketsMajor: Finance and Banking · Elective option B (choose one) · 4 unitsNotes
Minor: Business Economics
Minor: Business Legislations
Minor: Entrepreneurship Development
Minor: Marketing Management
Minor: Financial Management
Minor: Human Resource Management
Minor: Computer Applications
Skipped on purpose: language (AEC), skill (SEC/VSC), value (VEC), IKS, open elective and practical papers. Practical papers of Computer Applications (C, HTML & JavaScript) and MS-Office are lab papers.