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B-COM in General at GITAM, Gandhi Institute of Technology and Management
Visakhapatnam, Andhra Pradesh
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About the Specialization
What is General at GITAM, Gandhi Institute of Technology and Management Visakhapatnam?
This Bachelor of Commerce B.Com program at GITAM (Deemed to be University) focuses on equipping students with a comprehensive understanding of core commercial principles, accounting practices, and business management. It integrates theoretical knowledge with practical skills essential for the dynamic Indian business landscape. The curriculum is designed to foster analytical thinking, financial literacy, and ethical business conduct, preparing graduates for diverse roles in finance, trade, and corporate sectors. The program emphasizes a holistic approach to commerce education.
Who Should Apply?
This B.Com program is ideal for high school graduates with a keen interest in finance, accounting, economics, and general business administration. It also caters to individuals aspiring to build a foundational career in commerce, pursue higher education in fields like MBA or CA, or launch their own entrepreneurial ventures. Aspiring professionals seeking roles in banking, financial services, taxation, and auditing will find the curriculum particularly beneficial. A basic aptitude for numerical analysis and logical reasoning is advantageous.
Why Choose This Course?
Graduates of this program can expect diverse career paths within India’s burgeoning economy, including roles as accountants, financial analysts, tax consultants, auditors, market researchers, and business development executives. Entry-level salaries typically range from INR 2.5 LPA to 5 LPA, with significant growth potential as experience accrues. The program provides a strong foundation for professional certifications like CA, CS, and CMA, enhancing career trajectories in both corporate and public sectors. It also prepares students for managerial roles.
Student Success Practices
Foundation Stage
Build Strong Accounting and Business Fundamentals- (Semester 1-2)
Focus rigorously on understanding basic accounting principles, financial statements, and fundamental business concepts. Actively participate in practical sessions for ''''Computer Applications in Business'''' to gain proficiency in essential software like MS Excel. Form study groups for collaborative learning and problem-solving.
Tools & Resources
NPTEL courses on Financial Accounting, Online tutorials for MS Office, Academic textbooks, Peer study groups
Career Connection
A solid grasp of fundamentals is crucial for all finance and accounting roles, preparing students for entry-level positions and professional certifications in India.
Enhance Communication and Soft Skills- (Semester 1-2)
Actively participate in ''''Communicative English'''' and ''''Personality Development'''' modules. Join college clubs or societies focused on public speaking, debates, or presentations. Practice verbal and written communication regularly to articulate ideas clearly and professionally for academic and future career contexts.
Tools & Resources
GITAM Communication Skills Lab, Online language learning platforms, College clubs/societies focused on public speaking, Self-help books on personality development
Career Connection
Strong communication and interpersonal skills are essential for interviews, teamwork, client interactions, and leadership roles in any Indian industry, significantly boosting employability.
Develop Analytical and Quantitative Skills- (Semester 1-2)
Pay close attention to ''''Business Statistics'''' and ''''Business Economics''''. Practice problem-solving regularly and seek clarification for difficult concepts from faculty. Utilize online resources to supplement classroom learning in quantitative methods and their applications in business scenarios.
Tools & Resources
Khan Academy for statistics, NCERT economics textbooks, Practice problems from various online sources, YouTube tutorials for quantitative techniques
Career Connection
These skills are foundational for roles in financial analysis, market research, data analysis, and informed business decision-making within corporate settings across India.
Intermediate Stage
Engage in Practical Application via Internships- (Semester 3-5)
Seek short-term internships during semester breaks, focusing on areas like corporate accounting, taxation, or banking with local firms or startups. Apply theoretical knowledge from ''''Income Tax'''', ''''Cost Accounting'''', and ''''Banking Systems'''' to real-world scenarios, gaining practical insights.
Tools & Resources
LinkedIn for internship search, College career services, Faculty mentorship for project guidance, Industry reports and case studies
Career Connection
Practical experience provides crucial exposure to the Indian corporate environment, builds a professional network, and makes students more attractive to recruiters for future placements.
Explore Elective Specializations and Certifications- (Semester 3-5)
Strategically choose Discipline Specific Electives (DSEs) based on emerging career interests (e.g., finance, marketing, HR). Consider pursuing additional industry-relevant certifications, such as NISM certifications for finance or basic digital marketing courses from recognized platforms, to enhance specific skill sets.
Tools & Resources
NISM (National Institute of Securities Markets), Udemy, Coursera for online courses, Industry-specific workshops and seminars, Career counseling at GITAM
Career Connection
Specialization and certifications differentiate candidates in the competitive Indian job market, opening doors to specific industry roles and potentially higher earning potential in specialized fields.
Develop Financial Market Acumen- (Semester 3-5)
Actively engage with ''''Financial Market Operations'''' lab sessions. Follow Indian financial news, understand market trends, and simulate investment scenarios using virtual trading platforms. Participate in financial literacy workshops and competitions to gain hands-on experience.
Tools & Resources
Moneycontrol, Economic Times for financial news, Virtual stock trading apps (e.g., NSE Smart Sim), SEBI financial education resources, GITAM Finance Club activities
Career Connection
Crucial for roles in stockbroking, investment banking, portfolio management, and financial advisory, providing practical insights into India''''s capital markets.
Advanced Stage
Master Research and Entrepreneurial Skills- (Semester 6)
Undertake the ''''Project Work/Internship'''' seriously, applying research methodology principles to solve a specific business problem or analyze a market trend in the Indian context. For entrepreneurship, develop a detailed business plan, potentially participating in college startup competitions or incubation programs.
Tools & Resources
GITAM Central Research Lab, Academic databases (JSTOR, EBSCO), Business plan templates, Startup incubators if available at GITAM, Faculty mentors
Career Connection
Develops critical thinking, problem-solving, and innovation skills, highly valued by employers for managerial roles and essential for entrepreneurial success in India''''s startup ecosystem.
Intensive Placement Preparation and Networking- (Semester 6)
Start rigorous preparation for campus placements, including aptitude tests, group discussions, and mock interviews tailored to Indian corporate expectations. Update your resume and LinkedIn profile, highlighting relevant skills and project work. Actively network with GITAM alumni and industry professionals through workshops.
Tools & Resources
GITAM Placement Cell resources, Online aptitude platforms (e.g., IndiaBix), LinkedIn professional networking, Alumni mentorship programs, Mock interview sessions
Career Connection
Directly impacts placement success, leading to desired job roles and a strong start to your professional career in leading Indian companies and MNCs operating in India.
Continuous Learning and Skill Upgradation- (Semester 6 and Beyond)
Identify emerging trends in Indian commerce and finance (e.g., FinTech, Data Analytics, Sustainable Finance) and pursue relevant short courses or workshops. Stay updated with changes in tax laws and financial regulations pertinent to India''''s dynamic economy, ensuring lifelong employability.
Tools & Resources
Online learning platforms (Coursera, edX), Industry webinars and conferences, Professional body newsletters (e.g., ICAI, ICSI), Business magazines focusing on India
Career Connection
Ensures long-term career relevance, adaptability, and opens pathways for advanced leadership and specialized roles in a rapidly evolving Indian business environment.
Program Structure and Curriculum
Eligibility:
- A minimum of 50% aggregate marks in 10+2 examination or equivalent examination in Commerce / MPC / BiPC with Mathematics / Statistics / Computer Science as one of the subjects from a recognized central / state board.
Duration: 3 years (6 semesters)
Credits: 140 Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| GEL 131 | Environmental Science | Core | 2 | Multidisciplinary Nature of Environmental Studies, Natural Resources and Associated Problems, Ecosystems and Energy Flow, Biodiversity and its Conservation, Environmental Pollution and Management |
| GEL 101 | Communicative English | Core | 2 | Introduction to Communication, Listening Skills Development, Speaking Skills and Presentations, Reading Comprehension and Vocabulary, Effective Writing Strategies |
| BCM 101 | Financial Accounting - I | Core | 4 | Introduction to Accounting, Accounting Concepts and Principles, Journal, Ledger, Trial Balance, Preparation of Final Accounts, Bills of Exchange, Consignment Accounts |
| BCM 103 | Business Organization | Core | 4 | Introduction to Business, Forms of Business Organizations, Business Combinations, Small Business and Entrepreneurship, Social Responsibility of Business |
| BCM 121 | Business Statistics - I | Core | 4 | Introduction to Statistics, Collection and Tabulation of Data, Diagrammatic and Graphical Presentation, Measures of Central Tendency, Measures of Dispersion and Skewness |
| BCM 161 | Computer Applications in Business - I | Lab | 2 | Fundamentals of Computers, Operating Systems Basics, MS Word for Business Documents, MS Excel for Data Analysis, MS PowerPoint for Presentations |
| GEL 181 | Personality Development | Core | 2 | Understanding Personality and Self-Awareness, Goal Setting and Time Management, Interpersonal Skills and Teamwork, Leadership Qualities and Motivation, Stress Management and Emotional Intelligence |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM 102 | Financial Accounting - II | Core | 4 | Partnership Accounts: Admission, Retirement, Death, Dissolution of Partnership Firms, Company Accounts: Issue of Shares, Forfeiture and Reissue of Shares, Issue of Debentures and Redemption |
| BCM 104 | Business Economics | Core | 4 | Introduction to Business Economics, Demand Analysis and Forecasting, Production and Cost Analysis, Market Structures and Pricing Decisions, Macroeconomic Concepts and National Income |
| BCM 106 | Business Law | Core | 4 | Indian Contract Act, 1872, Special Contracts: Indemnity, Guarantee, Bailment, Pledge, Sale of Goods Act, 1930, Consumer Protection Act, 2019, Negotiable Instruments Act, 1881 |
| BCM 122 | Business Statistics - II | Core | 4 | Correlation Analysis, Regression Analysis, Index Numbers and their Construction, Time Series Analysis, Probability and Probability Distributions |
| BCM 162 | Computer Applications in Business - II | Lab | 2 | Database Management Systems Concepts, MS Access for Database Creation, SQL Queries for Data Retrieval, Introduction to Web Technologies, E-commerce Concepts and Applications |
| GEL 142 | Indian Constitution | Core | 2 | Historical Background and Making of the Constitution, Salient Features of the Indian Constitution, Fundamental Rights and Duties, Directive Principles of State Policy, Structure and Functions of Union and State Governments |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM 201 | Corporate Accounting | Core | 4 | Company Final Accounts, Valuation of Goodwill and Shares, Redemption of Preference Shares, Redemption of Debentures, Accounting for Amalgamation |
| BCM 203 | Banking and Financial Systems | Core | 4 | Structure of Indian Banking System, Commercial Banks and their Functions, Reserve Bank of India (RBI), Financial Markets: Money and Capital Market, Non-Banking Financial Companies (NBFCs) |
| BCM 205 | Income Tax Law and Practice - I | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession |
| BCM 221 | Quantitative Techniques for Business | Core | 4 | Linear Programming Problems, Transportation Problem, Assignment Problem, Network Analysis: PERT and CPM, Decision Theory and Game Theory |
| BCM 241 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Cost Concepts and Classification, Material Costing, Labour Costing, Overheads and Unit Costing |
| GEL 271 | Design Thinking | Core | 2 | Introduction to Design Thinking, Empathize: Understanding User Needs, Define: Problem Framing, Ideate: Brainstorming Solutions, Prototype and Test Phases |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM 202 | Advanced Corporate Accounting | Core | 4 | Internal Reconstruction of Companies, External Reconstruction, Consolidation of Financial Statements, Accounting for Banking Companies, Introduction to Indian Accounting Standards (Ind AS) |
| BCM 204 | Auditing | Core | 4 | Introduction to Auditing, Types of Audit, Audit Planning and Internal Control, Vouching and Verification, Audit Report and Professional Ethics |
| BCM 206 | Income Tax Law and Practice - II | Core | 4 | Capital Gains, Income from Other Sources, Clubbing of Income and Set-off/Carry Forward of Losses, Deductions from Gross Total Income, Assessment of Individuals and Advance Tax |
| BCM 242 | Management Accounting | Core | 4 | Introduction to Management Accounting, Marginal Costing and Break-Even Analysis, Budgetary Control, Standard Costing and Variance Analysis, Fund Flow and Cash Flow Statements |
| BCM 262 | Financial Market Operations | Lab | 2 | Stock Market Structure and Trading, Equity and Debt Market Instruments, Mutual Funds and Portfolio Management, Derivatives Market: Futures and Options, Online Trading Platforms |
| GEL 282 | Value Ethics | Core | 2 | Introduction to Ethics and Moral Philosophy, Ethical Theories and Dilemmas, Business Ethics and Corporate Governance, Professional Ethics in Commerce, Corporate Social Responsibility and Sustainability |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM 301 | Goods and Service Tax (GST) | Core | 4 | Introduction to GST in India, GST Registration and Composition Scheme, Input Tax Credit Mechanism, GST Returns and E-way Bill, Assessment and Audit under GST |
| BCM 303 | International Business | Core | 4 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market and Balance of Payments, International Financial Institutions, Entry Strategies in International Business |
| BCM 305 | Principles of Marketing | Core | 4 | Introduction to Marketing and its Evolution, Marketing Environment Analysis, Consumer Behavior and Market Segmentation, Product Life Cycle and Branding, Pricing Strategies and Channels of Distribution |
| BCM 361 | Business Data Analytics | Lab | 2 | Introduction to Data Analytics, Data Collection and Cleaning, Descriptive Analytics Techniques, Data Visualization Tools, Introduction to Predictive Modeling |
| BCM 311 | Working Capital Management | Elective (Discipline Specific Elective - I or II) | 4 | Introduction to Working Capital, Cash Management Strategies, Receivables Management, Inventory Management Techniques, Working Capital Financing |
| BCM 313 | Indian Financial System | Elective (Discipline Specific Elective - I or II) | 4 | Structure of Indian Financial System, Money Market Instruments, Capital Market Instruments, Financial Institutions and Regulators, Financial Services in India |
| BCM 315 | Investment Management | Elective (Discipline Specific Elective - I or II) | 4 | Investment Process and Objectives, Risk and Return Analysis, Security Analysis: Fundamental and Technical, Portfolio Management Theories, Mutual Funds and their Operations |
| BCM 321 | Consumer Behaviour | Elective (Discipline Specific Elective - I or II) | 4 | Introduction to Consumer Behavior, Consumer Decision Making Process, Individual Determinants of Behavior, External Influences on Consumers, Consumer Research and Ethics |
| BCM 323 | Advertising and Sales Management | Elective (Discipline Specific Elective - I or II) | 4 | Introduction to Advertising, Advertising Media and Planning, Sales Management Principles, Personal Selling and Sales Promotion, Sales Force Management |
| BCM 325 | Retail Management | Elective (Discipline Specific Elective - I or II) | 4 | Introduction to Retailing, Retail Formats and Theories, Retail Store Operations, Merchandise Management, Retail Marketing and Technology |
| BCM 331 | Business Ethics and Corporate Governance | Elective (Discipline Specific Elective - I or II) | 4 | Introduction to Business Ethics, Ethical Decision-Making Models, Corporate Governance Principles, Role of Board of Directors, Corporate Social Responsibility |
| BCM 333 | Human Resource Management | Elective (Discipline Specific Elective - I or II) | 4 | Introduction to HRM, HR Planning and Recruitment, Selection and Placement, Training and Development, Performance Appraisal and Compensation |
| BCM 335 | E-Commerce | Elective (Discipline Specific Elective - I or II) | 4 | Introduction to E-Commerce, E-Business Models and Strategies, E-Payment Systems, E-Marketing and Advertising, Cyber Security in E-Commerce |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM 302 | Entrepreneurship | Core | 4 | Introduction to Entrepreneurship, The Entrepreneurial Process, Idea Generation and Opportunity Analysis, Business Plan Preparation, Sources of Finance for Startups |
| BCM 304 | Management of Financial Services | Core | 4 | Introduction to Financial Services, Merchant Banking and Issue Management, Mutual Funds and Asset Management, Venture Capital and Private Equity, Credit Rating and Factoring |
| BCM 306 | Research Methodology | Core | 4 | Introduction to Business Research, Research Design and Types, Data Collection Methods, Sampling Techniques, Data Analysis and Report Writing |
| BCM 362 | Project Work/Internship | Project | 4 | Problem Identification and Literature Review, Methodology and Research Design, Data Collection and Analysis, Report Writing and Presentation, Internship Experience and Learning |
| BCM 312 | Rural Banking | Elective (Discipline Specific Elective - III or IV) | 4 | Rural Financial Landscape in India, Microfinance Institutions, Self-Help Groups (SHGs), Agricultural Credit and Development Banks, Financial Inclusion Strategies |
| BCM 314 | Risk Management and Insurance | Elective (Discipline Specific Elective - III or IV) | 4 | Introduction to Risk Management, Types of Risks in Business, Insurance Principles and Products, Life Insurance and Health Insurance, General Insurance (Fire, Marine, Motor) |
| BCM 316 | Financial Derivatives | Elective (Discipline Specific Elective - III or IV) | 4 | Introduction to Financial Derivatives, Futures Contracts, Options Contracts, Swaps and their Applications, Hedging Strategies using Derivatives |
| BCM 322 | Services Marketing | Elective (Discipline Specific Elective - III or IV) | 4 | Introduction to Services Marketing, Characteristics of Services, Service Quality and Customer Satisfaction, Pricing and Promotion of Services, Integrated Services Marketing Communication |
| BCM 324 | Digital Marketing | Elective (Discipline Specific Elective - III or IV) | 4 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Search Engine Marketing (SEM), Social Media Marketing, Content Marketing and Email Marketing |
| BCM 326 | International Marketing | Elective (Discipline Specific Elective - III or IV) | 4 | Introduction to International Marketing, Global Marketing Environment Analysis, International Market Entry Strategies, Product and Pricing Decisions in Global Markets, International Distribution and Promotion |
| BCM 332 | Industrial Relations and Labour Laws | Elective (Discipline Specific Elective - III or IV) | 4 | Introduction to Industrial Relations, Trade Unions and Collective Bargaining, Industrial Disputes and Resolution, Labour Welfare and Social Security, Major Labour Laws in India |
| BCM 334 | Organizational Behavior | Elective (Discipline Specific Elective - III or IV) | 4 | Introduction to Organizational Behavior, Individual Behavior and Perception, Motivation Theories and Leadership Styles, Group Dynamics and Teamwork, Organizational Culture and Change Management |
| BCM 336 | Cyber Security and Cyber Laws | Elective (Discipline Specific Elective - III or IV) | 4 | Introduction to Cyber Security, Network Security Concepts, Data Security and Privacy, Cyber Crimes and Digital Forensics, Indian Cyber Laws (IT Act 2000) |
