Semester 3 of BCom (Business Analytics) 2025-28 Batch

Advance accounting is 5 credit course which focuses on preparing final accounts of partnership firm including treatment of accounts at the time of admission, retirement, death and insolvency of a partner and dissolution of a partnership firm. It also deals with preparation of Company final accounts as per Schedule III of the companies act, 2013 including various accounting entities on issue of share and debenture.


This course introduces students to the foundational concepts of data analytics, covering the nature and types of variables, measurement scales, and data preparation techniques essential for business analysis. It develops practical skills in descriptive analytics and data visualization using Excel, enabling students to summarize, interpret, and graphically represent business data effectively. The course then introduces R programming as a tool for statistical analysis, equipping students to perform advanced computations, detect outliers, and analyze relationships between variables. Overall, it builds a strong analytical foundation that bridges spreadsheet-based and programming-based approaches to business data analysis.