School of Business and Commerce
B.Com Computer Applications (BI & AI)
Bachelor of Commerce blending core accounting with Data Analytics, AI, Python & Web Technologies
Bachelor of Commerce blending core accounting with Data Analytics, AI, Python & Web Technologies
Established in 2001, the School of Commerce has evolved into a vibrant and multidisciplinary center of academic excellence, offering a comprehensive portfolio of undergraduate, postgraduate, and research programmes. Committed to nurturing future-ready professionals, the school seamlessly integrates academic rigour with experiential learning, industry engagement, and innovation. Through a curriculum that reflects emerging global business trends and professional standards, the school equips students with the knowledge, skills, and ethical values required to excel in today's dynamic and competitive business environment.
A balanced blend of core computing fundamentals, frontier AI, hands-on labs and research orientation.
A solid commerce foundation prepares every graduate for finance-tech careers.
Hands-on with the technologies driving the next generation of commerce.
Practical labs every semester build precision, analytics and shipping habits.
Graduates are equally prepared for industry and post-graduate study.
Rathinam Global deemed to be University (RGU) offers a transformative learning experience by combining academic excellence with industry-driven education, innovation, and global exposure. Students benefit from an outcome-based curriculum, experienced faculty, experiential learning, industry internships, value-added certification programmes, and strong corporate partnerships that enhance employability. The institution provides excellent placement support through dedicated career development initiatives, skill enhancement programmes, entrepreneurship and innovation opportunities, international collaborations, global immersion programmes, and student exchange initiatives. With state-of-the-art infrastructure, technology-enabled classrooms, research and incubation facilities, comprehensive student support services, and a vibrant campus ecosystem, RGU empowers students to become competent professionals, responsible leaders, and lifelong learners prepared to thrive in a rapidly evolving global environment.
6
Semesters
128+
Total Credits
40+
Industry Partners
100%
Placement Support
Select a semester to view its course listing, LTPC format and total credits.
Semester
| CAT | Code | Course Title | LTPC | Credit | Evaluation |
|---|---|---|---|---|---|
| MAT | — | Tamil I | 3-0-0-3 | 3 | 50/50 |
| MAT | — | English I | 3-0-0-3 | 3 | 50/50 |
| CAT | — | Financial Accounting | 1-0-4-1 | 3 | 50/50 |
| MAT | — | Business Law | 3-0-0-3 | 3 | 50/50 |
| MAT | — | Business Economics | 3-0-0-3 | 3 | 50/50 |
| MAT | — | Business Mathematics | 3-0-0-3 | 3 | 50/50 |
| MAT | — | Business Ethics | 2-0-2-2 | 3 | 50/50 |
| MAT | — | Data Visualization with Excel | 0-0-4-0 | 2 | 50/50 |
| — | — | Industrial Training | 0-0-0-0 | 1 | 0/100 |
| — | — | AEC I | 0-0-4-4 | 2 | 100/0 |
| Total | Total Hours: 32 | Total Credits: 26 | |||
Semester
| CAT | Code | Course Title | LTPC | Credit | Evaluation |
|---|---|---|---|---|---|
| MAT | — | Tamil II | 3-0-0-3 | 3 | 50/50 |
| MAT | — | English II | 3-0-0-3 | 3 | 50/50 |
| CAT | — | Corporate Accounting | 1-0-4-1 | 3 | 100/0 |
| MAT | — | Business Communication | 3-0-0-3 | 3 | 50/50 |
| MAT | — | Business Environment | 3-0-0-3 | 3 | 50/50 |
| MAT | — | Business Statistics | 3-0-0-3 | 3 | 50/50 |
| MAT | — | Export and Import Documentation | 2-0-2-2 | 3 | 50/50 |
| MAT | — | Data Analytics with R | 0-0-4-0 | 2 | 50/50 |
| — | — | Industrial Training | 0-0-0-0 | 1 | 0/100 |
| — | — | AEC II | 0-0-4-0 | 2 | 100/0 |
| — | — | NASA | 0-0-2-0 | 1 | 100/0 |
| Total | Total Hours: 34 | Total Credits: 27 | |||
Semester
| CAT | Code | Course Title | LTPC | Credit | Evaluation |
|---|---|---|---|---|---|
| MAT | — | Tamil III | 3-0-0-3 | 3 | 50/50 |
| MAT | — | English III | 3-0-0-3 | 3 | 50/50 |
| CAT | — | Cost Accounting | 1-0-4-1 | 3 | 100/0 |
| MAT | — | Taxation | 3-0-0-3 | 3 | 50/50 |
| CAT | — | Markup Language for Web Design | 1-0-4-1 | 3 | 100/0 |
| MATM | — | Banking Theory Law and Practice | 3-0-0-3 | 3 | 50/50 |
| MAT | — | Data Analysis using SPSS | 2-0-2-2 | 3 | 50/50 |
| MAT | — | HTML & Web Development Lab | 0-0-4-0 | 2 | 50/50 |
| — | — | Industrial Training | 0-0-0-0 | 2 | 0/100 |
| — | — | AEC | 2-0-0-2 | 2 | 100/0 |
| Total | Total Hours: 32 | Total Credits: 27 | |||
Semester
| CAT | Code | Course Title | LTPC | Credit | Evaluation |
|---|---|---|---|---|---|
| MAT | — | Tamil IV | 3-0-0-3 | 3 | 50/50 |
| MAT | — | English IV | 3-0-0-3 | 3 | 50/50 |
| CAT | — | Management Accounting | 1-0-4-1 | 3 | 100/0 |
| CAT | — | Python Programming | 1-0-4-1 | 3 | 100/0 |
| MAT | — | Digital Information Management | 3-0-0-3 | 3 | 50/50 |
| MAT | — | Financial Statement Analysis and Reporting | 2-0-2-2 | 3 | 50/50 |
| MAT | — | Data Analytics with Python | 0-0-4-0 | 2 | 50/50 |
| MAT | — | Research Methodology | 3-0-0-3 | 3 | 50/50 |
| — | — | Industrial Training | 0-0-0-0 | 2 | 0/100 |
| — | — | NASA | 0-0-2-0 | 1 | 100/0 |
| Total | Total Hours: 29 | Total Credits: 23 | |||
Semester
| CAT | Code | Course Title | LTPC | Credit | Evaluation |
|---|---|---|---|---|---|
| MAT | — | Digital Information Management | 3-0-0-3 | 3 | 50/50 |
| MAT | — | DSE | 3-0-0-3 | 3 | 50/50 |
| MAT | — | DSE | 3-0-0-3 | 3 | 50/50 |
| MAT | — | Commerce Practices | 0-0-4-0 | 2 | 50/50 |
| — | — | AEC | 2-0-0-2 | 2 | 100/0 |
| — | — | Industrial Training | 0-0-0-0 | 2 | 0/100 |
| Total | Total Hours: 15 | Total Credits: 15 | |||
Semester
| CAT | Code | Course Title | LTPC | Credit | Evaluation |
|---|---|---|---|---|---|
| — | — | DSE | 3-0-0-3 | 3 | 50/50 |
| — | — | OE | 3-0-0-3 | 3 | 50/50 |
| — | — | Project | 0-0-8-0 | 4 | 50/50 |
| Total | Total Hours: 22 | Total Credits: 10 | |||
Semester
| CAT | Code | Course Title | LTPC | Credit | Evaluation |
|---|---|---|---|---|---|
| MAT | — | Artificial Intelligence for Business | 3-0-0-3 | 3 | 50/50 |
| MAT | — | Blockchain for Digital Business | 3-0-0-3 | 3 | 50/50 |
| MAT | — | Digital Business & Commerce | 3-0-0-3 | 3 | 50/50 |
| MAT | — | Digital Marketing | 3-0-0-3 | 3 | 50/50 |
| MAT | — | Service Marketing | 3-0-0-3 | 3 | 50/50 |
| MAT | — | Brand Management | 3-0-0-3 | 3 | 50/50 |
| MAT | — | AI for Decision Making | 3-0-0-3 | 3 | 50/50 |
| MAT | — | Digital Marketing and Social Media Analytics | 3-0-0-3 | 3 | 50/50 |
| MAT | — | Artificial Intelligence for Everyday Life | 3-0-0-3 | 3 | 50/50 |
| MAT | — | Cyber Security and Digital Safety | 3-0-0-3 | 3 | 50/50 |
| MAT | — | Smart Technologies in Business | 3-0-0-3 | 3 | 50/50 |
| MAT | — | Entrepreneurship and Startup Management | 3-0-0-3 | 3 | 50/50 |
| MAT | — | AI Tools for Academic Research and Content Creation | 3-0-0-3 | 3 | 50/50 |
| MAT | — | E-Commerce and Digital Business | 3-0-0-3 | 3 | 50/50 |
| MAT | — | Blockchain and Digital Assets | 3-0-0-3 | 3 | 50/50 |
| MAT | — | Business Communication with AI Tools | 3-0-0-3 | 3 | 50/50 |
| Total | Total Hours: — | Total Credits: — | |||
Educational objectives, specific outcomes, and program-level competencies that every graduate carries forward.
A preview of the per-course detail template that faculty will duplicate for every course title in the curriculum.
| Course Name | Financial Accounting |
| Course Code | — to be supplied |
| Program | B.Com CA |
| Semester | I |
| Credits | 3 |
| Campus | Rathinam Global Deemed to be University |
Unit 1
Meaning and Definition of Accounting – Objectives and Functions of Accounting – Generally Accepted Accounting Principles (GAAP) – Accounting Concepts and Conventions – Fundamentals of Book-keeping – Difference between Book-keeping and Accounting – Accounting Equation – Capital and Revenue Expenditure – Capital and Revenue Receipts.
Unit 2
Journal – Ledger – Subsidiary Books: Purchases Book, Sales Book, Purchases Return Book, Sales Return Book, Bills Payable Book, Bills Receivable Book – Cash Book: Simple Cash Book, Double Column Cash Book, Three Column Cash Book, Petty Cash Book – Trial Balance.
Unit 3
Rectification of Errors – Depreciation: Meaning, Causes, Straight Line Method and Written Down Value Method – Preparation of Trading Account – Profit and Loss Account – Balance Sheet with Adjustments (Sole Proprietorship).
Unit 4
Bills of Exchange – Meaning and Need – Types of Bills – Dishonour of a Bill – Renewal of a Bill – Average Due Date – Account Current – Methods of Account Current (basic problems).
Unit 5
Bank Reconciliation Statement – Need and Preparation – Receipts and Payments Account – Income and Expenditure Account – Balance Sheet of Not-for-Profit Organisations.
Course Objectives
— objectives pending —
Course Outcomes
| CO | Statement |
|---|---|
| CO1 | — pending — |
| CO2 | — pending — |
| CO3 | — pending — |
| CO4 | — pending — |
| CO5 | — pending — |
| CO | PO1 | PO2 | PO3 | PO4 | PO5 | PO6 | PO7 | PO8 | PO9 | PO10 | PO11 | PO12 | PSO1 | PSO2 | PSO3 |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CO1 | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| CO2 | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| CO3 | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| CO4 | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
| CO5 | — | — | — | — | — | — | — | — | — | — | — | — | — | — | — |
Mapping levels: 1 — Low, 2 — Medium, 3 — High. Blank = no mapping.
| Assessment | Internal Weightage | End Semester Weightage |
|---|---|---|
| CA | — | — |
| Mid-Term | — | — |
| End Semester | — | — |
| Educational Qualification | HSC — PASSED |
| Rathinam Qualification | As per RGU Admission Norms. |
| Minimum Marks Required in 10th Standard | Pass |
| Minimum Marks Required in 12th Standard | Pass (Minimum 40% marks preferred, as per UGC norms) |
| Additional Eligibility / Admission Notes | Students from any stream (Commerce, Science or Arts) are eligible. Admission is based on university guidelines & document verification. |
The School of Business and Commerce offers a modern and technology-enabled learning environment designed to foster academic excellence and professional competence. The department is equipped with well-furnished smart classrooms, advanced computer laboratories with high-speed internet connectivity, and industry-relevant software such as Tally Prime, Microsoft Office Suite, Advanced Excel, Power BI, Python, ERP applications, and AI-enabled business tools. Students have access to a well-stocked library with extensive print and digital resources, seminar halls with state-of-the-art audio-visual facilities, and dedicated skill development spaces that support communication, aptitude, and employability training. Complemented by campus-wide Wi-Fi, research support, industry-integrated learning resources, and career guidance services, these facilities provide students with a comprehensive and enriching educational experience.
Eachanari, Coimbatore, Tamil Nadu – 641021
Phone: +91-844-844-8909
Email: admissions@rathinamglobal.edu.in
HoD: Dr. G. Arut Geevitha
Phone: — to be supplied
Email: — to be supplied
Rathinam Global University
Applications for the 2026–27 academic year are open. Secure your place at RGU before seats fill up.