PROGRAM PROJECT REPORT

Bachelor of Commerce

1 Degree Awarding body Amrita Vishwa Vidyapeetham (University)

2 Name of the Program (specified by UGC / Bachelor of Commerce (B.Com)
AICTE etc.)
3 Program Format UGC Compliant. Quadrant Model.
4 Program Credit 129 credits
5 Course Fee 1.8 Lakhs
6 Nature of Target Group of Learners CA aspirants, Working professionals
aspiring for a Bachelor degree
7 Date of commencement Proposed for November 2021

a)Program’s mission & objectives

Mission Statement:

The Bachelor of Commerce (B.COM) at Amrita AHEAD is a 3-year undergraduate online program
focused on Finance and Taxation and designed to equip students with necessary professional skills
and knowledge in the areas of accounting, finance and business management. This course trains
students on relevant industry certifications in emerging and important areas such as Finance, Tax,
Accounting and Data Analytics.

Program Educational Objectives/Goals:

1. B.COM courses offer the students an opportunity to acquire professional skills and
knowledge in the early stage of their career in finance, tax, accounting and management
professional.
2. This is one of the most popular professional degrees that will teach students about the
fundamentals of accounting, finance and management. B.COM degree is a combination of
practical knowledge application, theory, and personality development.
3. B.COM program at Amrita is designed for versatile candidates who wish to pursue career
growth while they are working elsewhere unable to take up educational courses amidst
their job.
4. Moreover, B.COM graduates from Amrita Ahead will be acquired by enterprises, business
companies and corporations looking forward to multi-skilled candidates with conceptual
and practical knowledge in the field of business management contributing business ideas,
solutions and strategies to nation upholding ethical practices.

b) Relevance of the program with HEI’s Mission and Goals :

Institutional Mission:

To provide value-based education and mould the character of the younger generation through a
system of wholesome learning, so that their earnest endeavour to achieve progress and
prosperity in life is matched by an ardent desire to extend selfless service to society, one
complementing the other. Our profound mission of providing education for life, and emphasis on
compassion driven research, has shaped Amrita as a unique institution.
At Amrita, we stand united in our mission towards solving globally recognized scientific and
societal challenges, including environment, development, and health. Amrita stands at the
strategic juncture of two streams of cultures: East and West. It is our vision to bring the two
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together to bridge the divide through meaningful collaborations with world class universities and
innovative approaches that will benefit the entire planet.

Institutional Goals:

• To enhance the teaching-learning process by adopting the best and innovative practices to
produce competent professionals for careers in Research, Industry and Business with social
and common concern.
• To provide the best infrastructure and learning resources to help achieve excellence in career
and life.
• To contribute to their personal growth by helping them build marketable skills, enhance
career prospects and create productive options for the future.
• Promoting collaborations with neighbouring industry, reputed academic institutions and other
establishments for resource sharing and to promote creativity, innovation and
entrepreneurship culture.
• Enhancing the quality of education offered through active association with students, parents,
faculty, industry, alumni, reputed academic institutions and research organizations.
• Practicing and promoting high standards of professional ethics, transparency, and
accountability.
• To sensitise the students to the need to live their lives rooted in the eternal values in the
current business scenario.

c) Nature of prospective target group of learners

• Those who aspire for career opportunities in the fields of Commerce and Management.
• Professionals who wish to pursue their higher studies for career change or growth.
• Students from remote areas who do not have access to a regular mode of education.
• Under-privileged students who could not continue their education due to financial
difficulties and family obligations.

d) Appropriateness of Program to be conducted in Open and Distance Learning mode to acquire

specific skills and competence :

The program is ideal to be conducted in Open and Distance Learning and/or Online mode because
of
• Amrita’s curriculum design
• Amrita’s teaching expertise and evaluation experience in online mode of
education
• Our meticulously designed LMS that caters to the needs of each student and
enables them to study at their own pace
•
Program Learning Outcomes (PLOs):

PO1. Critical Thinking

Analyse objectively organizational and financial issues on the basis of knowledge acquired,
effective evaluation of issues and arriving at decisions. Verify to what extent these solutions are
reliable and feasible. Identify, classify, record and summarise economic transactions of business in
order to derive practical and analytical solutions to facilitate decision making of stakeholders
about a business.
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PO2. Effective Communication

Proficiently communicate both in English & one Indian Language the financial soundness of an
organization to the stakeholders in person and through electronic media. Connect to people
through effective use of oral and written skills.

PO3. Social Interaction

Develop a network of people, ideas, accounting records, media and technology, handle
disagreements, facilitate discussion in teams, Instil the attitude of cooperation and harmony while
working in a team, at the same time not losing sight of individual goals; develop an effective
leader.

PO4: Effective Citizenship

Sensitization, awareness& motivation are generated through socially involved activities, enabling
to act responsibly with an informed awareness of issues concerning to financial management of
an organization and well-being of a society. Driving insights from managerial concepts in order to
handle one’s own pressure to lead a stress free life.

PO5: Ethics
Devise ethical frameworks for analysing different stakeholders. Inculcate ethical financial
practices and effect these values in decisions taken from the organizational perspectives.

PO6: Environment & Sustainability

Develop Sustainable business and economic models in order to maintain healthy balance between
environmental and developmental needs, suitable in changing societal and environmental
contexts.

PO7: Self-directed and lifelong Learning

Acquire the ability to engage independent learning in the context of changing perspectives of
organization in a dynamic socio technological environment. Become responsible and disciplined
person in both professional and personal domains of life.

e) Instructional Design:

Program Format:
Each course will be in 4 quadrants, following the UGC guidelines.

1) Quadrant-I is e-Tutorial -

Which shall contain: Video and Audio Content in an organized form, Animation, Virtual Labs, etc.,
along with the transcription of the video.

2) Quadrant-II is e-Content -

Which shall contain; self-instructional material (digital Self Learning Material), e-Books, case
studies, presentations etc., and also contain Web Resources such as further references, Related
Links etc.
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3) Quadrant-III is the Discussion forum -

For raising doubts and clarifying the same by the Course Coordinator.

4) Quadrant-IV is Assessment -

Which shall contain; Problems and Solutions, which could be in the form of Multiple Choice
Questions, Fill in the blanks, Matching Questions, Short Answer Questions, Long Answer
Questions, Quizzes, Assignments and solutions.

Study Materials:

Reading materials and video lectures will be uploaded each week prior to live sessions. Every
week, there will be a one-hour live session and two-hour discussion forum for each course. This
will help the students to clarify their doubts and solve the questions/assignments in a timely
manner. Approximately 15 weeks of e-content is prepared inclusive of exams. Each week at least
one quiz will be conducted and one assignment will be given.

Program Structure: Bachelor of Commerce

Code No Course Title L Cr ES Code No Course Title L Cr

T T
P P

SEMESTER 1 SEMESTER 2

18ENG101 Communicative 2 3 A 18ENG121 Professional 1 2 A

English 0 Communication 0
2 2

18COM101 Accountancy 3 4 C 18COM111 Advanced 3 4 C

1 Accountancy 1
0 0

18ECO103 Managerial 3 3 E 18COM112 Banking 3 3 D

Economics 0 0
0 0

18CSA106 PC Software 2 3 D 18LAW201 Indian 2 2 H

1 Constitution 0
0 0

18MAT110 Fundamentals 3 4 G 18COM114 Income Tax Law 4 4 E

of Business 1 and Practice – 0
Mathematics 0 Basic Concepts 0
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18CSA186 PC Software 0 1 L1 18MAT113 Business 3 4 G

Lab 0 Statistics and 1
3 Operations 0
Research

18CUL101 Cultural 2 2 F 18CUL111 Cultural 2 2 F

Education I 0 Education II 0
0 0

TOTAL 20 TOTAL 21

SEMESTER 3 SEMESTER 4

18COM201 Corporate 3 4 A 18COM211 Fundamentals 3 4 A

Accounting 1 of Costing 1
0 0

18COM202 Insurance and 2 3 B 18COM212 Advanced 3 4 B

Risk 1 Concepts of 0
Management 0 GST 2

18COM204 Introduction to 3 3 C 18COM215 Income Tax Law 3 4 C

GST 0 and Practice - 0
0 Determination 2
of Income

18COM205 Income Tax 3 4 E 18LAW211 Company Law 2 3

Law and 0 and Secretarial 1
Practice - 2 Practice 0
Heads of
Income

18ENV300 Environmental 3 3 D 18CSA218 Accounting 2 2 H

Science and 0 Packages - Tally 0
Sustainability 0 0

18LAW202 Mercantile 2 3 J 18CSA287 Accounting 0 1 L1

Laws 1 Packages - Tally 0
0 Lab. 3

Open Elective 3 3 J
A* 0
0

18AVP201 Amrita Values 1 1 F

Programme I 0
0

18AVP211 Amrita Values 1 1 F

Programme II 0
0
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TOTAL 21 TOTAL 22

SEMESTER 5 SEMESTER 6

18COM301 Management 3 4 A 18COM311 Principles of 3 4 A

Accounting 1 Financial 1
0 Management 0
18COM302 GST – 3 3 B 18COM312 Capital Markets 3 4 B
Procedures and 0 and Financial 1
Practices 0 Services 0

18COM214 Introduction to 2 3 C 18COM313 Auditing – 3 4 C

Research 1 Principles and 1
Projects 0 Practices 0

18COM304 Investment 3 3 D 18COM314 Customs Law - 3 4 D

Management 0 Practice and 0
0 Procedure 2

Elective 3 3 E 18COM399 Project 6 P

0
0

18COM390 Live-in-Lab.@ 3 3 J
/Open Elective 0
B* 0

18COM305 Income Tax 3 4 F

Law and 0
Practice - 2
Assessment
Procedures and
Authorities

TOTAL 22

TOTAL 23 Total credits for the Programme =

129

ELECTIVES ( Any one)

18BUS341 Advertising and 3 0 3 E 18BUS344 Hospital Management 3 0 3 E
Brand 0 0
Management

18BUS343 Enterprise 30 3 E 18BUS345 Human Resource 3 0 3 E

Resource Planning 0 Management 0
Concepts
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a) Duration of the programme

Duration Years
Full Time 3 Years
Part Time Varies

b) Faculty and support staff requirement

Amrita abides by the UGC requirements to have one Programme Coordinator per one
Programme, one Course Coordinator per one Course, one Course Mentor per batch of 250
learners and additional Examiners to support and monitor the students.

c) Credit hours for each course or module of the programme

The curriculum of the program will have credits, apportioned as below in the following knowledge
segments:
• Core courses in the primary area of the program, including project in the end semester
• Soft core electives in various emerging technology streams
• Industry certification courses as electives
• Soft skills & personality development courses
• Laboratory courses
This program aligns to the credit-based system as per UGC regulations which helps the student to
understand the exact learning hours required to complete a course

f) Procedure for admissions, curriculum transaction and evaluation

Students with Indian Education:

Direct admissions for learners with an aggregate minimum of 55% marks.
Learners below 55% marks will also be considered for admissions, following a short interview.
Candidates must have passed 10 +2(PUC) or 12th Boards(ICSE, CBSE) with Accounting, Business
Studies as subjects.
Candidates who have passed 3-year diploma can also apply.
Candidates with work experience will have an added advantage for admissions.
 PROGRAM PROJECT REPORT

For Students with Foreign Education:

Certificate of Equivalence from the Association of Indian Universities is needed. This is required
for any student with a Foreign Education who wishes to apply to an Indian University. For more
detailed information https://aiu.ac.in/ could be referred.

Procedure for Admissions:

Need to fill out our application form in order to apply.

Below given is the link to apply:
https://aoap.amrita.edu/ahead/index/
Course Fee Structure:

Semester Amount
Semester 1 Rs 18000
Semester 2 Rs 18000
Semester 3 Rs 18000
Semester 4 Rs 18000
Semester 5 Rs 18000
Semester 6 Rs 18000
Total Rs 108000

* Foreign national to know the fee details must send an email to ahead@amrita.edu
Low Cost EMI options available.
b) Policy of Programme Delivery

Method
The course will be delivered completely through online materials prepared as per the applicable
norms laid down by competent authority of UGC.

• These e-learning Materials (PPT, Video, Video Script, reading materials, Quiz, assignments &
Discussion Forums) as per Four-Quadrant approach are delivered through Learning Management
System (LMS) and these e-contents will be made available to all the registered applicants in a
formalized way with proper accesses credentials.

• The unit wise continuous assessment (designed using blooms taxonomy) is conducted online in
the LMS on adaptive basis as per the requirement of the course.

• There will be Live Sessions - 1 hour per week per course.

• Reading materials & video lectures are uploaded every week prior to the live session

• There will be discussion forums active for 2 hours on weekly basis for every course

• There will be Quizzes & Assignments once a week, every week for each course.
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• Every week, for every course, there will be a live doubt clearing session with the faculty,
typically for about an hour. These sessions will also be recorded and available for watching later.
In order to accommodate working professionals, these sessions will be held on weekends or after
working hours.

Web-based Tool

Our instructional delivery system is the same for all programs. The content for Quadrant-1 (E-
Tutorial) is created by the expert faculty. Each faculty uses a standardized PowerPoint template
(same fonts / layout for all courses). Each course is broken up into short 6-10 minute videos with
PowerPoint slides as research has proven this is the ideal content length. All material created is
from the expert faculties knowledge and using appropriate copyright provisions.
After creating the E-Tutorial videos, the faculty sends them to our in-house audio-video editing
team that checks each video for any errors and performs post-processing. Upon approval the
videos are OK’d to be uploaded into the LMS.
We are using CANVAS an open source LMS created by Instructure. Canvas provides modules and
functionality for all of the 4 quadrants. Each faculty is assigned a course in Canvas along with their
respective T. A’s. Using canvas modules faculty are able to create individual pages for each video.
Each Q1- E-Tutorial video is show with its respective Q-2 (E-content), which is placed below the
video. Students are also assigned quizzes, assignments and exams through canvas, satisfying
quadrant 4. Finally, canvas allows the placement of asynchronous discussion pages within the
modules which all faculty use, this satisfies quadrant 3.
The head faculty will perform a weekly synchronous doubt clearing session with the students,
using Microsoft teams. All students are provided office 365 accounts which includes, email and
Teams access.
Every week students must complete 1 module of the course which includes all four quadrants, E-
tutorial (videos created by faculty) E-content (supporting material from books and web),
Discussion forums and Teams meeting for doubt clearing. Also, there is a weekly quiz to motivate
the students to stay on track. Quizzes are given using the canvas LMS which as a built-in
functionality for this purpose.
Following the UGC guidelines we weight the internal marks at 30% and External (final-exam) as
70%. The final exam is given on canvas. We are in the process of selecting a high-quality
proctoring solution that uses bio-metrics, safe browsing, and automated proctoring.
Overall, the Canvas LMS coupled with Microsoft teams delivers on all aspects needed to create a
high-quality online educational experience. Students have a single central website to view the
videos, take quizzes, submit assignments, view their grades, and discuss questions. Teams is used
solely for the purpose of live synchronous meetings.
Faculty also enjoy the many benefits of the canvas grading, allowing for curve setting, and
weighting of assignments.

c) Academic Activities
Amrita is fully compliant for the quadrant model of instruction. Supplementary activities include
webinars with industry experts, networking opportunities with other students for academic
understanding. Other programs could have contests, blog inputs, and various other curriculum
enrichments.

d) Evaluation Policy
All the courses will be offered in semester pattern. For every course a student attending during a
semester, there is an online Continuous Internal Assessment (CIA) component that will contribute
30% (Quizzes, Case Studies, Assignments). There will be one proctored online examination of 3
hours’ duration at the end of the semester for each credited course which will contribute 70%
 PROGRAM PROJECT REPORT

total assessment. We advise Students to have at least 75% attendance in all the activities as per
ODL regulations. The evaluation components include submissions, attendance in live sessions &
LMS activities.
The level of student academic performance as the aggregate of continuous evaluation and end
semester examination is reflected by letter grades on a ten-point scale, which is given below:

Letter Grade Grade Points Rating

O 10.00 Outstanding
A+ 9.50 Excellent
A 9.00 Very Good
B+ 8.00 Good
B 7.00 Above Average
C 6.00 Average
P 5.00 Pass
F 0.00 Fail
FA 0.00 Failed due to insufficient
attendance
I 0.00 Incomplete (awarded by
lab
courses/projects/seminars
W Withheld

After finalization of the grades by the class committee and subsequent approval of the Head of
the School, the result will be announced by the Controller of Examinations
g) Requirement of the laboratory support and Library Resources:

• Online Practical Virtual Labs.

From Amazon AWS, CISCO Academy, Amrita.
• Students are provided with login credentials to access e-Library for course related study
materials and references.

Cost estimate of the programme and the provisions

In general, the costs vary based upon number of students. We strive to be fully compliant to all
UGC regulations. Also, Amrita is known for having admissions for a significant percentage of
economically deprived portions of the society. Our program related costs are 40% to 60% of fee
revenue, and balance of semi variable/fixed expenses are 30% to 50%. In summary, Amrita strives
for 10% operating margins. If student quantities are less, Amrita will not increase student fees.

i) Quality assurance mechanism and expected Program outcomes :

Amrita has a very active audit committee that regularly and also spontaneously inspects current
processes. If any process requires improvement, faculty and staff consider it to be the highest
priority.
Amrita follows the IQFC quality standards that are generally known to be the best in the world.
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Programme Specific Outcomes:

PSO1: Acquire the knowledge of accounting concepts for recording and classifying business
information and apply the acquired knowledge to provide solutions for financial and fiscal
problems of businesses.

PSO2: Identify, classify, record and summaries economic transactions of business in order to
derive practical and analytical solutions to facilitate decision making of stakeholders about a
business. Understand the relevant legal aspects concerning to corporate, banking and insurance
sectors. Enable the investors to take right decision and earn profit based on logical judgments.

PSO3: Develop universally acceptable Cost, Management and Corporate accounting solutions to
facilitate an organization to operate efficiently and profitably. Understand the behaviour financial
and Money markets in the present Indian context.

PSO4: Generate and effectively communicate the financial statements to the stakeholder in a
manner accessible to the general public in both textual and graphical modes. Apply statistical and
accounting tools to analyse and evaluate financial statements to be suitable for corporate usage.

PSO5: Understand the taxation system and its intricacies in India. Identify and classify different
heads of income with respect to relevant deductions through relevant illustrations. Understand
different entities of taxation and their tax liabilities. Understand the assessment procedures and
authorities.