

B-COM in General Commerce at Anand Commerce College


Anand, Gujarat
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About the Specialization
What is General Commerce at Anand Commerce College Anand?
This General Commerce program at Anand Commerce College focuses on providing a comprehensive understanding of business, finance, accounting, and economics. It equips students with foundational knowledge essential for navigating India''''s dynamic commercial landscape, from traditional markets to emerging digital economies. The curriculum is designed to foster analytical skills and a holistic business perspective, crucial for diverse roles in the Indian corporate sector.
Who Should Apply?
This program is ideal for fresh graduates from the 10+2 stream, particularly those with a commerce background, seeking entry into various commercial fields. It also suits individuals aspiring for government jobs, entrepreneurial ventures, or pursuing higher education like M.Com, MBA, CA, CS, or CMA. The broad-based nature of the program makes it suitable for career changers looking to establish a strong base in fundamental business principles.
Why Choose This Course?
Graduates of this program can expect to find opportunities in accounting firms, banks, financial institutions, and corporate finance departments across India. Entry-level salaries typically range from INR 2.5 to 4.5 lakhs per annum, with significant growth potential up to INR 8-15 lakhs or more with experience and advanced qualifications. The program also lays a strong foundation for professional certifications and executive roles in Indian companies.

Student Success Practices
Foundation Stage
Master Core Accounting and Economic Principles- (Semester 1-2)
Dedicate time to thoroughly understand financial accounting, business economics, and business mathematics. These subjects are foundational for all subsequent commerce studies. Form study groups to discuss complex topics and solve problems collaboratively to build a strong conceptual base.
Tools & Resources
Textbooks prescribed by SPU, Online tutorials for accounting software basics, Practice problem sets
Career Connection
A strong foundation in these areas is crucial for all commerce careers, including finance, accounting, and management, and is frequently tested in competitive exams for government and private sector jobs.
Develop Effective Communication Skills- (Semester 1-2)
Actively participate in commercial communication and presentation classes. Practice public speaking, professional email writing, and report preparation. Join college clubs focused on debate or public speaking to refine these soft skills, which are highly valued in the Indian corporate environment.
Tools & Resources
Grammarly, LinkedIn Learning courses on communication, College''''s communication workshops
Career Connection
Excellent communication skills are paramount for client interactions, team collaboration, and presenting business proposals, directly impacting interview success and career advancement.
Build Basic Digital Literacy for Business- (Semester 1-2)
Familiarize yourself with essential computer applications like MS Office (Excel, Word, PowerPoint) and basic internet usage. Explore introductory concepts of e-commerce and digital marketing, as these are increasingly vital in India''''s digital economy. Seek out extra online courses for proficiency.
Tools & Resources
Microsoft Office Suite, Free online courses (e.g., Coursera, NPTEL for digital marketing basics), College computer labs
Career Connection
Digital proficiency is a non-negotiable skill for most modern jobs, improving efficiency and opening doors to roles in digital marketing, e-commerce operations, and data entry.
Intermediate Stage
Gain Practical Software Proficiency (Tally, Data Analytics)- (Semester 3-4)
Focus on practical applications of computer skills in business, especially learning accounting software like Tally ERP. Engage deeply with Business Data Analytics theory and practical sessions to understand data handling and visualization, as data-driven decision-making is key in Indian industries. Seek certifications if possible.
Tools & Resources
Tally ERP software, Microsoft Excel for data analysis, Online courses on basic Python/R for data analytics, SPU''''s practical labs
Career Connection
Proficiency in Tally is a must for accounting roles, while data analytics skills are highly sought after in finance, marketing, and business intelligence, commanding better salaries in India.
Understand Legal and Regulatory Frameworks- (Semester 3-4)
Pay close attention to Company Law, Legal Aspects of Business, and Indian Economy subjects. Participate in moot court simulations or discussions on recent legal changes impacting businesses. This depth of understanding is critical for compliance and strategic roles in India.
Tools & Resources
Bare Acts for Company Law, Ministry of Corporate Affairs website, Business news channels
Career Connection
Knowledge of Indian legal and economic frameworks is essential for roles in corporate governance, compliance, auditing, and business advisory services.
Seek Internships and Industry Exposure- (Semester 3-4)
Actively look for short-term internships during semester breaks with local businesses, CA firms, or banks. This practical exposure provides valuable real-world context to theoretical knowledge and helps build a professional network, which is vital for placements in India.
Tools & Resources
College placement cell, LinkedIn, Internshala, Local business directories
Career Connection
Internships offer hands-on experience, enhance your resume, and often lead to pre-placement offers, significantly boosting employability upon graduation.
Advanced Stage
Specialize in Elective Areas and Deepen Domain Knowledge- (Semester 5-6)
Carefully choose your elective group (e.g., Financial Services, Marketing, HRM) in Semesters 5 & 6 and delve deep into those subjects. For Financial Services, focus on Direct Taxes, Management Accounting, and Capital Markets. This specialization makes you a stronger candidate for specific roles.
Tools & Resources
Advanced textbooks, Financial news portals (e.g., Economic Times), SEBI website, Professional body study materials (e.g., ICAI for taxes)
Career Connection
Specialized knowledge significantly increases your value to employers seeking candidates for specific finance, marketing, or HR roles, leading to better job matches and compensation.
Prepare Rigorously for Placements and Professional Exams- (Semester 5-6)
Start preparing for campus placements by refining your resume, practicing interview skills, and taking mock tests. Simultaneously, consider preparing for professional exams like CA, CS, CMA, or competitive exams for banking and government jobs, leveraging your B.Com foundation.
Tools & Resources
College placement cell resources, Online aptitude test platforms, Professional coaching institutes, Previous year question papers
Career Connection
Dedicated placement preparation ensures you secure desirable job offers, while pursuing professional certifications can elevate your career trajectory and earning potential in India.
Network and Stay Updated on Industry Trends- (Semester 5-6)
Attend industry seminars, workshops, and guest lectures organized by the college or local business associations. Connect with alumni and industry professionals on platforms like LinkedIn. Staying informed about current trends, especially in GST, financial regulations, and digital transformation, is crucial for relevance.
Tools & Resources
LinkedIn, Industry conferences, Business magazines and journals, News aggregators focused on finance/commerce
Career Connection
Networking opens doors to hidden job opportunities and mentorship, while staying updated makes you a more informed and adaptable professional, critical for long-term career success in a fast-evolving market.
Program Structure and Curriculum
Eligibility:
- Passed Higher Secondary Examination (10+2) conducted by Gujarat Secondary Education Board or an equivalent examination.
Duration: 3 years / 6 semesters
Credits: 120 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| UB01CCOM01 | Financial Accounting | Core | 4 | Introduction to Accounting, Accounting Principles, Journal and Ledger, Trial Balance, Final Accounts of Sole Proprietorship, Depreciation |
| UB01CCOM02 | Business Economics | Core | 4 | Introduction to Economics, Demand and Supply Analysis, Theory of Production, Cost Analysis, Market Structures, Pricing Policies |
| UB01CCOM03 | Business Mathematics | Core | 4 | Basic Mathematics for Business, Set Theory, Matrices and Determinants, Ratio and Proportion, Percentage and Average, Simple and Compound Interest |
| UB01CCOM04 | Commercial Communication & Presentation | Core | 4 | Basics of Communication, Types of Communication, Oral and Written Communication, Business Correspondence, Presentation Skills, Report Writing |
| UB01CCOM05 | Principles of Management | Core | 4 | Introduction to Management, Functions of Management, Planning, Organizing, Staffing, Directing, Controlling |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| UB02CCOM01 | Advanced Financial Accounting | Core | 4 | Partnership Accounts, Admission, Retirement, Death of Partner, Dissolution of Partnership Firm, Branch Accounts, Departmental Accounts |
| UB02CCOM02 | Indian Banking and Financial System | Core | 4 | Introduction to Banking, Commercial Banks, Reserve Bank of India, Financial Markets, Money Market, Capital Market, Financial Instruments |
| UB02CCOM03 | Statistical Methods | Core | 4 | Introduction to Statistics, Data Collection and Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation, Regression, Index Numbers |
| UB02CCOM04 | Entrepreneurship and Small Business Management | Core | 4 | Concept of Entrepreneurship, Entrepreneurial Environment, Business Plan, Small Business Management, Sources of Finance, Marketing for Small Business |
| UB02CCOM05 | E-Commerce and Digital Marketing | Core | 4 | Introduction to E-Commerce, E-Commerce Models, Digital Marketing Concepts, Search Engine Optimization (SEO), Social Media Marketing, Email Marketing |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| UB03CCOM01 | Corporate Accounting | Core | 4 | Issue of Shares and Debentures, Redemption of Debentures, Underwriting, Valuation of Goodwill, Valuation of Shares, Accounting for Amalgamation |
| UB03CCOM02 | Company Law | Core | 4 | Introduction to Company Law, Types of Companies, Memorandum and Articles of Association, Share Capital, Board of Directors, Meetings, Winding Up |
| UB03CCOM03 | Macro Economics | Core | 4 | National Income, Consumption and Investment, Theory of Money, Inflation, Business Cycles, Fiscal Policy, Monetary Policy |
| UB03CCOM04 | Marketing Management | Core | 4 | Introduction to Marketing, Marketing Environment, Market Segmentation, Product Life Cycle, Pricing Strategies, Promotion Mix, Distribution Channels |
| UB03CCOM05 | Computer Applications in Business (Theory) | Core | 3 | Introduction to Computers, MS Office Applications, Internet and E-mail, Data Base Management Systems, Spreadsheet Applications, Presentation Tools |
| UB03CCOM06 | Computer Applications in Business (Practical) | Core (Practical) | 1 | Practical exercises on MS Word, MS Excel, MS PowerPoint, Internet usage, Database creation and queries |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| UB04CCOM01 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Cost Concepts, Material Costing, Labour Costing, Overhead Costing, Activity Based Costing, Budgetary Control |
| UB04CCOM02 | Auditing | Core | 4 | Introduction to Auditing, Types of Audit, Audit Planning, Internal Control, Vouching and Verification, Audit Report, Professional Ethics of Auditor |
| UB04CCOM03 | Indian Economy | Core | 4 | Basic Characteristics of Indian Economy, Economic Planning in India, Agriculture Sector, Industrial Sector, Service Sector, Poverty and Unemployment |
| UB04CCOM04 | Human Resource Management | Core | 4 | Introduction to HRM, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal, Compensation Management |
| UB04CCOM05 | Business Data Analytics (Theory) | Core | 3 | Introduction to Data Analytics, Data Collection, Data Cleaning, Data Visualization, Basic Statistical Tools, Introduction to Business Intelligence |
| UB04CCOM06 | Business Data Analytics (Practical) | Core (Practical) | 1 | Practical exercises on data handling, Descriptive statistics using software, Creating charts and dashboards, Basic data interpretation |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| UB05CCOM01 | Advance Cost Accounting | Core | 4 | Process Costing, Joint and By-products, Contract Costing, Standard Costing, Variance Analysis, Marginal Costing, Decision Making |
| UB05CCOM02 | Legal Aspects of Business | Core | 4 | Indian Contract Act, Sale of Goods Act, Negotiable Instruments Act, Consumer Protection Act, Foreign Exchange Management Act, Intellectual Property Rights |
| UB05CCOM03A | Direct Taxes | Elective (Financial Services Group A) | 4 | Income Tax Act, Basic Concepts, Residential Status, Heads of Income (Salary, House Property, Business), Deductions, Computation of Total Income |
| UB05CCOM04A | Management Accounting | Elective (Financial Services Group A) | 4 | Fund Flow Statement, Cash Flow Statement, Ratio Analysis, Break-Even Analysis, Capital Budgeting, Working Capital Management |
| UB05CCOM05A | Indian Capital Markets | Elective (Financial Services Group A) | 4 | Primary Market, Secondary Market, Stock Exchanges, SEBI, Depositories, Mutual Funds, Derivatives Market |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| UB06CCOM01 | Financial Management | Core | 4 | Introduction to Financial Management, Objectives of Financial Management, Sources of Finance, Capital Structure, Dividend Policy, Investment Decisions |
| UB06CCOM02 | Goods and Services Tax (GST) | Core | 4 | Introduction to GST, GST Council, Supply, Input Tax Credit, Time and Value of Supply, Registration, GST Returns, E-Way Bill |
| UB06CCOM03A | Indirect Taxes (Customs & Excise) | Elective (Financial Services Group A) | 4 | Customs Act, Customs Duty, Valuation, Excise Duty Principles, GST Transition Impact, Specific Indirect Taxes |
| UB06CCOM04A | International Business | Elective (Financial Services Group A) | 4 | Introduction to International Business, Theories of International Trade, Modes of Entry into International Business, Foreign Exchange Market, International Financial Institutions, Globalisation |
| UB06CCOM05A | Computerized Accounting System | Elective (Financial Services Group A) | 4 | Introduction to Computerized Accounting, Accounting Software (e.g., Tally), Data Entry, Ledger Posting, Trial Balance Generation, Financial Reports, Inventory Management |




