Bachelor of Commerce in Accounting
and Finance BAF Course
Bachelor of Commerce in Accounting and Finance knew as BAF Course is an
undergraduate programme that provides training in the areas of accounting and finance which
is offered by many universities in India. This course was introduced by the University of
Mumbai in the year 2003-04. The duration of the course shall be six semesters spread over in
three years.
The objective of this course was to improve self-employment and provide benefits to the
organizations by providing them with suitably trained persons in the field of Accounting &
Finance by mode of interaction, presentations, projects, industrial visits and practical training.
BAF degree will help you to gain knowledge in areas of financial accounting, Cost accounting,
Auditing, IT, Taxation, Economics and Business Law, Business communications.
BAF Course Eligibility Criteria
Candidates are eligible for the examination only if they satisfy following condition:
Candidates must pass in HSC Exam with specialization in any of the areas of Arts,
Science or Commerce from the University can apply for this course.
Candidates should be passed from the Maharashtra State Board of Higher Secondary
Education or its equivalent examination or Diploma course in any Engineering
Branches to apply for the admission.
Candidates must score an aggregate of at least 45% marks in the exam to apply for
the admission.
BAF Course Syllabus
First Semester
Financial Accounting-I
Cost Accounting-I
Economics-I
Commerce-I
Information Technology-I
Business Communication-I
Foundation Course-I
Second Semester
Financial Accounting-II
Auditing-I
Financial Management-I
Taxation-I
Business Law-I
Quantitative Methods for Business-I
Business Communication-II
Third Semester
Financial Accounting-III
Cost Accounting-II
Auditing-II
Economics-II
Management-I
Business Law-II
Quantitative Methods for Business-II
Fourth Semester
Financial Accounting-IV
Management Accounting-I
Taxation-II
Commerce-II
Business Law-III
Information Technology-II
Foundation Course-II
Fifth Semester
Financial Accounting- V
Cost Accounting- III
Financial Accounting-VI
Management Accounting- II
Taxation- III
Economics-III
Sixth Semester
Financial Accounting- VII
Cost Accounting –IV
Auditing- III
Financial Accounting- VIII
Taxation-IV
Management-II
BAF Course Exam Pattern
Credit-Based Evaluation System
Scheme of Examination
The performance of the learners will be evaluated in two Components. One component will be
the Internal Assessment component carrying 25% marks and the second component will be the
Semester-wise End Examination component carrying 75% marks. The allocation of marks for
the Internal Assessment and Semester End Examinations will be as shown below:-
1. a) Internal Assessment–25% (25 Marks)
For Courses with Practical
Sr. No. Particulars Marks
1 One class test * 20 Marks
Active participation in routine class instructional
deliveries and
overall conduct as a responsible learner, mannerism a
2 05 Marks
nd
articulation and exhibit of leadership qualities in orga
nizing related academic activities
For Courses without Practical
Sr. No. Particulars Marks
1 Semester End Practical Examination 20 Mark
Journal 05 Marks
Viva 05 Marks
Laboratory Work 10 Marks
Active participation in routine class instructional deliveries and
overall conduct as a responsible learner, mannerism and
2 05 Mark
articulation and exhibit of leadership qualities in organizing related academic
activities
b) Semester End Examinations – 75% (75 Marks)
1.Duration–These examinations shall be of 2.5 Hours duration
2. Theory question paper pattern
There shall be five questions each of 15 marks.
All questions shall be compulsory with internal choice within the questions.
Questions may be subdivided into sub-questions a, b, c… and the allocation of
marks depends on the weight of the topic.
Passing Standard
Applicants must obtain a minimum of 40% marks in aggregate for each course where the course
consists of Internal Assessment and Semester End Examination. The distribution of 40% marks
(i.e. 10 out of 25) in the Internal Assessment and 40% marks in Semester End Examination
(i.e. 30 Out of 75) separately, to pass the course and minimum of Grade E to pass a particular
semester. The applicant will be said to have passed the course if the applicant passes the
Internal Assessment and Semester End Examination together.
Important Note: Question Paper Pattern for Periodical Class Test for Courses at UG
Programmes Written Class Test (20 Marks)
Match the Column / Fill in the Blanks / Multiple Choice
1. 05 Marks
Questions
(½ Marks each)
2. Answer in One or Two Lines (Concept-based Questions) 05 Marks
(1 Mark each)
3. Answer in Brief (Attempt Any Two of the Three) 10 Marks
(5 Marks each)
