

B-COM in General at Dr. Babasaheb Ambedkar Marathwada University, Aurangabad


Aurangabad, Maharashtra
.png&w=1920&q=75)
About the Specialization
What is General at Dr. Babasaheb Ambedkar Marathwada University, Aurangabad Aurangabad?
This Bachelor of Commerce (B.Com) program at Dr. Babasaheb Ambedkar Marathwada University focuses on building a strong foundation in commerce, accounting, economics, and business management. It''''s highly relevant in the diverse Indian economy, preparing students for various roles across financial services, corporate sectors, and entrepreneurship, meeting the continuous demand for skilled commerce graduates.
Who Should Apply?
This program is ideal for 10+2 graduates with an aptitude for numbers, business principles, and economic analysis. It suits individuals aspiring to enter finance, accounting, banking, or entrepreneurial ventures. It also benefits those seeking a strong theoretical base before pursuing professional certifications like CA, CS, or MBA.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India as accountants, financial analysts, tax consultants, and marketing executives. Entry-level salaries typically range from INR 2.5-4 LPA, with significant growth potential. The program aligns with skills required for Indian businesses, fostering analytical and problem-solving abilities.

Student Success Practices
Foundation Stage
Master Core Financial Concepts- (Semester 1-2)
Focus on understanding the fundamental principles of Financial Accounting and Business Economics. Utilize university library resources, online tutorials (e.g., ICAI resources, NPTEL for basic concepts), and peer study groups to solidify basic concepts, ensuring a strong base for advanced subjects.
Tools & Resources
Textbooks, NPTEL lectures, University library, Peer study groups
Career Connection
Strong accounting and economic fundamentals are crucial for any commerce role, laying the groundwork for financial analysis and corporate accounting careers.
Develop Business Communication & Digital Literacy- (Semester 1-2)
Actively participate in English Communication classes and practice using MS-Office tools. Seek opportunities for presentations and group discussions. Learn basic spreadsheet functionalities in Excel which are vital for data handling in business. This enhances employability in any corporate setting.
Tools & Resources
MS-Office suite, Online typing tutors, Communication workshops, Group projects
Career Connection
Effective communication and basic computer skills are indispensable for workplace efficiency and professional interaction, opening doors to various entry-level roles.
Engage with Environmental & Social Awareness- (Semester 1-2)
Take the Environmental Studies subject seriously, understanding its relevance to sustainable business practices. Participate in university green initiatives or social responsibility clubs. This builds a holistic perspective, valuable for future corporate social responsibility (CSR) roles or ethical business leadership.
Tools & Resources
EVS textbooks, Documentaries, Local NGOs, University clubs
Career Connection
A strong ethical and environmental understanding is increasingly valued by Indian companies for CSR initiatives and sustainable business development roles.
Intermediate Stage
Gain Practical Computer Applications Proficiency- (Semester 3-4)
Excel in ''''Computer Applications in Business'''' by mastering advanced Excel functions and gaining hands-on experience with accounting software like Tally ERP 9. Seek practical projects or internships requiring these skills. This makes you job-ready for roles requiring data management and financial reporting.
Tools & Resources
Tally ERP 9, Advanced Excel tutorials (e.g., Udemy, Coursera), Practical projects
Career Connection
Proficiency in Tally and Excel is highly sought after by Indian accounting firms, SMEs, and corporate finance departments for various operational roles.
Explore Electives for Specialization Interest- (Semester 5)
Thoughtfully choose General Electives (GE) in Semesters 5 and 6 that align with potential career interests (e.g., Digital Marketing, Investment Banking, Entrepreneurship). Supplement classroom learning with online courses or certifications in your chosen area.
Tools & Resources
NPTEL, Swayam, Coursera, Udemy, Industry reports
Career Connection
Early exposure and deeper understanding in a chosen area can differentiate your profile and directly lead to internships and entry-level jobs in specialized domains within India.
Build a Professional Network- (Semester 3-5)
Attend industry seminars, workshops, and guest lectures organized by the university or local commerce associations. Connect with faculty, alumni, and industry professionals on LinkedIn. This helps in understanding industry trends, seeking mentorship, and uncovering internship opportunities.
Tools & Resources
LinkedIn, University career cell events, Industry meetups
Career Connection
Networking is crucial for job referrals, mentorship, and staying updated on industry requirements, significantly improving placement prospects in competitive Indian job markets.
Advanced Stage
Undertake an Impactful Project- (Semester 5-6)
Devote significant effort to Project Work I and II (Semesters 5 & 6). Choose a relevant business problem, conduct thorough research, and apply learned concepts. Aim for a project that solves a real-world problem or analyzes a current business trend, making it a strong talking point in interviews.
Tools & Resources
Research databases, Statistical software (if applicable), Industry reports
Career Connection
A well-executed project demonstrates problem-solving skills, analytical abilities, and industry understanding, making you a more attractive candidate for various corporate and consulting roles.
Intensive Placement Preparation- (Semester 6)
Begin rigorous preparation for campus placements or job applications. Practice aptitude tests, group discussions, and mock interviews. Tailor your resume and cover letter for specific roles, highlighting relevant skills and project experiences. Focus on soft skills like presentation and negotiation.
Tools & Resources
University placement cell, Online aptitude platforms (e.g., Indiabix), Mock interview platforms, Resume builders
Career Connection
Dedicated preparation ensures you are interview-ready, significantly increasing your chances of securing placements in top Indian companies or start-ups.
Pursue Professional Certifications- (Semester 6)
Consider pursuing entry-level professional certifications or short courses that complement your B.Com degree, such as NISM certifications (for finance), Tally certification, or digital marketing certifications. These add immediate value and demonstrate specialized skills to potential employers.
Tools & Resources
NISM, Tally Academy, Google Digital Garage, Online certification platforms
Career Connection
Certifications provide a competitive edge in the Indian job market, showcasing practical, industry-specific skills and commitment to continuous learning.
Program Structure and Curriculum
Eligibility:
- 10+2 (Higher Secondary Examination) from a recognized board (as per general university norms; not explicitly detailed in syllabus document)
Duration: 3 years / 6 semesters
Credits: 136 Credits
Assessment: Assessment pattern not specified
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.CO.101 | Financial Accounting - I | Core | 4 | Accounting Fundamentals, Final Accounts of Sole Proprietorship, Consignment Accounts, Joint Venture Accounts, Accounts of Non-Profit Organizations |
| B.CO.102 | Business Economics - I | Core | 4 | Introduction to Business Economics, Demand Analysis, Supply Analysis, Production Analysis, Cost Analysis |
| B.CO.103 | Business Organization and Management | Core | 4 | Nature and Scope of Business, Forms of Business Organization, Management Fundamentals, Planning and Decision Making, Organizing and Staffing |
| B.CO.104 | Business Statistics - I | Core | 4 | Introduction to Statistics, Data Collection and Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression |
| B.CO.105 | English Communication | Ability Enhancement Compulsory Course (AEC) | 2 | Grammar and Vocabulary, Reading Comprehension, Writing Skills, Listening and Speaking, Business Communication Etiquettes |
| B.CO.106 | Environmental Studies | Ability Enhancement Compulsory Course (AEC) | 4 | Natural Resources and Associated Problems, Ecosystems and Energy Flow, Biodiversity and its Conservation, Environmental Pollution and Control, Solid Waste Management |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.CO.201 | Financial Accounting - II | Core | 4 | Partnership Accounts, Admission and Retirement of Partner, Dissolution of Partnership Firm, Accounting for Shares, Issue and Forfeiture of Shares |
| B.CO.202 | Business Economics - II | Core | 4 | Market Structures, Price Determination under Perfect Competition, Monopoly and Monopolistic Competition, Oligopoly and Duopoly, Theories of Distribution |
| B.CO.203 | Business Regulatory Framework | Core | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019, Foreign Exchange Management Act (FEMA) |
| B.CO.204 | Business Statistics - II | Core | 4 | Probability Theory, Theoretical Distributions (Binomial, Poisson, Normal), Sampling Theory and Estimation, Index Numbers, Time Series Analysis |
| B.CO.205 | Marathi / Hindi / Urdu / English (Any One) | Modern Indian Language (MIL) | 2 | Grammar and Syntax, Composition and Essay Writing, Reading Comprehension, Basic Literature/Prose, Language Usage in Daily Life |
| B.CO.206 | Environmental Studies | Ability Enhancement Compulsory Course (AEC) | 4 | Social Issues and the Environment, Climate Change and Global Warming, Sustainable Development Goals, Environmental Ethics and Legislation, Human Population and Environment |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.CO.301 | Corporate Accounting - I | Core | 4 | Accounting for Debentures, Redemption of Debentures, Underwriting of Shares, Valuation of Goodwill and Shares, Amalgamation and Reconstruction |
| B.CO.302 | Advanced Business Economics | Core | 4 | Introduction to Macroeconomics, National Income Accounting, Theories of Employment and Income, Money, Banking and Financial Markets, Inflation and Business Cycles |
| B.CO.303 | Company Law | Core | 4 | Introduction to Company Law, Incorporation of Company, Memorandum and Articles of Association, Share Capital and Debentures, Management and Administration |
| B.CO.304 | Computer Applications in Business - I | Skill Enhancement Course (SEC) | 2 | Fundamentals of Computers, MS Word and PowerPoint, Introduction to MS Excel, Internet and E-commerce Basics, Data Organization and File Management |
| B.CO.305 | Entrepreneurship Development | Skill Enhancement Course (SEC) | 2 | Concept of Entrepreneurship, Entrepreneurial Process, Business Plan Preparation, Sources of Finance for Entrepreneurs, Government Policies for Startups |
| B.CO.306 | Principles of Marketing | Core | 4 | Introduction to Marketing, Marketing Mix (Product, Price, Place, Promotion), Consumer Behavior, Market Segmentation, Targeting, Positioning, Product Life Cycle and Branding |
| B.CO.307 | Business Ethics and Corporate Social Responsibility | Core | 2 | Introduction to Business Ethics, Ethical Theories in Business, Corporate Governance, Concept of CSR and its Importance, Sustainable Business Practices |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.CO.401 | Corporate Accounting - II | Core | 4 | Liquidation of Companies, Internal Reconstruction of Companies, Accounts of Banking Companies, Accounts of Insurance Companies, Holding Company Accounts |
| B.CO.402 | Indian Financial System | Core | 4 | Overview of Indian Financial System, Financial Markets (Money Market, Capital Market), Financial Institutions (Banks, NBFCs), Financial Instruments, Role of RBI and SEBI |
| B.CO.403 | Income Tax Law & Practice - I | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Liability, Exempted Incomes, Income from Salary, Income from House Property |
| B.CO.404 | Computer Applications in Business - II | Skill Enhancement Course (SEC) | 2 | Advanced MS Excel (Functions, PivotTables), Introduction to Tally ERP 9, Data Analysis Tools, E-Filing of Returns (Basic), Business Presentation Techniques |
| B.CO.405 | Human Resource Management | Skill Enhancement Course (SEC) | 2 | Introduction to HRM, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal |
| B.CO.406 | Financial Management | Core | 4 | Introduction to Financial Management, Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Policy |
| B.CO.407 | Principles of Banking and Insurance | Core | 2 | Introduction to Banking, Types of Banks and Functions, Banking Operations and Services, Principles of Insurance, Types of Insurance and IRDA |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.CO.501 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Cost Concepts and Classifications, Material Costing, Labour Costing, Overhead Costing |
| B.CO.502 | Goods and Service Tax (GST) | Core | 4 | Introduction to GST in India, GST Registration and Types, Input Tax Credit Mechanism, GST Returns and Compliance, Impact of GST on Business |
| B.CO.503 | Research Methodology in Commerce | Core | 4 | Introduction to Research, Research Design and Types, Data Collection Methods, Sampling Techniques, Data Analysis and Report Writing |
| B.CO.504 | General Elective (GE-1) (Choose ONE from list e.g., Advertising, Foreign Exchange Management, E-Commerce, International Business) | General Elective (GE) | 4 | Advertising: Media Planning, Campaign Management, Digital Ads, Foreign Exchange Management: Forex Markets, Exchange Rate Risks, E-Commerce: Business Models, Payment Systems, Online Security, International Business: Globalization, Trade Theories, FDI |
| B.CO.505 | Digital Marketing | Skill Enhancement Course (SEC) | 2 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Search Engine Marketing (SEM), Social Media Marketing, Content and Email Marketing |
| B.CO.506 | Project Work - I | Project | 4 | Project Identification and Formulation, Literature Review and Objectives, Methodology and Data Collection Plan, Preliminary Data Analysis, Report Structure and Presentation |
| B.CO.507 | General Elective (GE-2) (Choose ONE from list e.g., Supply Chain Management, Intellectual Property Rights, Computerized Accounting System) | General Elective (GE) | 2 | Supply Chain Management: Logistics, Inventory Management, Intellectual Property Rights: Patents, Trademarks, Copyrights, Computerized Accounting System: Tally ERP, Accounting Software |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.CO.601 | Management Accounting | Core | 4 | Introduction to Management Accounting, Budgetary Control, Standard Costing, Marginal Costing and Decision Making, Fund Flow and Cash Flow Statements |
| B.CO.602 | Auditing and Corporate Governance | Core | 4 | Introduction to Auditing, Types of Audit, Audit Planning and Procedures, Internal Control and Audit Report, Principles of Corporate Governance |
| B.CO.603 | International Business | Core | 4 | Globalization and International Trade, Theories of International Trade, Foreign Direct Investment, International Financial Markets, Regional Economic Integration |
| B.CO.604 | General Elective (GE-3) (Choose ONE from list e.g., Stock Market Operations, Strategic Management, Public Finance, Services Marketing) | General Elective (GE) | 4 | Stock Market Operations: Exchanges, Equity, Debt Markets, SEBI, Strategic Management: Planning, Analysis, Implementation, Public Finance: Revenue, Expenditure, Debt, Fiscal Policy, Services Marketing: Characteristics, Quality, Relationship Management |
| B.CO.605 | Practical Training in Tally | Skill Enhancement Course (SEC) | 2 | Tally ERP Modules and Interface, Accounting Vouchers and Entries, Inventory Management in Tally, GST Compliance and Reports in Tally, Payroll and Final Accounts Generation |
| B.CO.606 | Project Work - II | Project | 4 | Advanced Data Analysis Techniques, Interpretation of Research Findings, Drawing Conclusions and Recommendations, Effective Project Presentation, Final Project Report Submission |
| B.CO.607 | General Elective (GE-4) (Choose ONE from list e.g., Marketing Research, Investment Management, Export Import Procedure & Documentation) | General Elective (GE) | 2 | Marketing Research: Process, Data Collection, Analysis, Investment Management: Avenues, Risk & Return, Portfolio, Export Import Procedure: Documentation, Policies, Finance |




