

BACHELOR-OF-COMMERCE-HONS in General at Gitarattan Institute of Advanced Studies & Training


Delhi, Delhi
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About the Specialization
What is General at Gitarattan Institute of Advanced Studies & Training Delhi?
This Bachelor of Commerce (Hons) program at Gitarattan Institute of Advanced Studies & Training focuses on building a strong foundation in commerce, accounting, finance, and management principles. In the vibrant Indian economy, a B.Com (Hons) degree is a cornerstone for various business roles, equipping students with analytical and problem-solving skills vital for corporate success. The program emphasizes a holistic understanding of business operations and economic environments.
Who Should Apply?
This program is ideal for fresh graduates from the 10+2 stream with a keen interest in finance, accounting, and general business administration. It also caters to individuals aspiring for careers in banking, financial services, taxation, and auditing sectors in India. Those seeking to pursue higher education like CA, CS, CMA, or MBA, find this a solid preparatory ground. A strong aptitude for numbers and logical reasoning is beneficial.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as accountants, financial analysts, tax consultants, auditors, market researchers, and business development executives. Entry-level salaries typically range from INR 3-5 LPA, growing significantly with experience and specialization. Graduates are well-prepared for positions in both large corporations and MSMEs, contributing to India''''s dynamic economic growth.

Student Success Practices
Foundation Stage
Develop Strong Foundational Accounting Skills- (Semester 1-2)
Dedicate time daily to practice journal entries, ledger posting, and preparing basic financial statements. Attend extra tutorials for subjects like Financial Accounting and Corporate Accounting to clarify doubts early.
Tools & Resources
Tally ERP, MS Excel for basic accounting, ICAI student resources
Career Connection
A solid grasp of accounting is fundamental for roles in auditing, taxation, financial reporting, and higher studies like CA/CS/CMA, which are highly valued in the Indian job market.
Build Effective Communication & Presentation Abilities- (Semester 1-2)
Actively participate in group discussions, presentations, and debates. Focus on improving English communication skills, especially for business contexts, as it is crucial for corporate interaction.
Tools & Resources
Toastmasters International (if available), College debating societies, Online language learning platforms
Career Connection
Strong communication is vital for client interactions, team collaboration, and interview success in all sectors of the Indian economy, significantly enhancing employability.
Cultivate Strong Study Habits and Peer Learning- (Semester 1-2)
Form study groups with peers to discuss difficult concepts and solve problems collectively. Develop a consistent study schedule and revise regularly, focusing on understanding concepts rather than rote learning.
Tools & Resources
Online collaborative tools (e.g., Google Docs), Library resources, Mentorship from seniors
Career Connection
Effective study habits lead to academic excellence, a key criterion for placements and scholarships. Peer learning enhances problem-solving and teamwork skills, critical for corporate environments.
Intermediate Stage
Gain Practical Exposure through Internships- (Semester 3-5 (during breaks))
Seek out short-term internships or virtual internships in areas like accounting, financial analysis, or market research during semester breaks. Focus on understanding real-world business processes and gaining industry insights.
Tools & Resources
LinkedIn, Internshala, College placement cell, Networking events
Career Connection
Practical experience is highly valued by Indian employers, providing a competitive edge during placements and helping to identify career interests early.
Master Data Analysis and Software Skills- (Semester 3-5)
Acquire proficiency in essential business software like MS Excel (advanced functions), basic database management systems, and potentially statistical software for business analytics.
Tools & Resources
Coursera/Udemy courses, YouTube tutorials, In-house workshops, Kaggle for datasets
Career Connection
Data-driven decision-making is crucial in modern businesses. These skills are highly sought after for roles in finance, market research, and business intelligence in Indian companies.
Explore Industry-Specific Certifications- (Semester 4-5)
Consider pursuing entry-level certifications relevant to chosen career paths, such as NISM certifications for financial markets, Tally ERP certification for accounting, or basic GST practitioner courses.
Tools & Resources
NISM website, Tally Academy, Online learning platforms like Udemy
Career Connection
These certifications demonstrate a proactive approach to skill development and directly enhance employability for specific roles within the Indian financial and accounting sectors.
Advanced Stage
Intensive Placement Preparation and Mock Interviews- (Semester 6)
Actively participate in campus placement drives. Prepare for aptitude tests, group discussions, and technical/HR interviews. Focus on refining your resume and cover letter writing skills.
Tools & Resources
College placement cell, Online aptitude test platforms (e.g., IndiaBix), Mock interview sessions, Alumni network
Career Connection
Direct preparation for the job market maximizes chances of securing desired roles in leading Indian companies upon graduation.
Undertake a Comprehensive Research Project- (Semester 6)
Engage deeply in the final year project or dissertation, applying theoretical knowledge to a real-world business problem. Focus on robust research methodology and data-driven insights.
Tools & Resources
Research journals, Statistical software (SPSS/R/Python), Academic databases
Career Connection
A well-executed project showcases analytical skills, independent thinking, and problem-solving abilities, which are critical for higher-level roles and further academic pursuits in India.
Network with Industry Professionals and Alumni- (Semester 6)
Attend industry seminars, workshops, and alumni meet-ups. Build a professional network that can provide insights, mentorship, and potential career opportunities in the Indian business landscape.
Tools & Resources
LinkedIn, College alumni associations, Industry events and conferences
Career Connection
Networking opens doors to hidden job markets, provides career guidance, and helps in establishing professional relationships crucial for long-term career growth in India.
Program Structure and Curriculum
Eligibility:
- Candidates must have passed 10+2 with a minimum of 50% marks in aggregate and must have passed English (core/elective/functional) as a subject.
Duration: 3 years / 6 semesters
Credits: 144 Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC101 | Financial Accounting | Core | 6 | Theoretical Framework of Accounting, Accounting Process, Business Income, Financial Statements of Proprietorship, Accounting for Non-Profit Organizations, Issue of Shares and Debentures |
| BC103 | Business Organization & Management | Core | 6 | Introduction to Business, Forms of Business Organization, Introduction to Management, Planning and Decision Making, Organizing and Staffing, Directing and Controlling |
| BC105 | Business Law | Core | 6 | Indian Contract Act 1872, Sale of Goods Act 1930, Negotiable Instruments Act 1881, Consumer Protection Act 2019, Indian Partnership Act 1932, Limited Liability Partnership Act 2008 |
| GE101 | Environmental Studies | Ability Enhancement Compulsory Course (AECC-I) | 4 | Multidisciplinary Nature of Environmental Studies, Natural Resources, Ecosystems, Biodiversity and its Conservation, Environmental Pollution, Human Population and Environment |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC102 | Corporate Accounting | Core | 6 | Accounting for Share Capital, Issue and Redemption of Debentures, Final Accounts of Companies, Cash Flow Statement, Accounting for Amalgamation, Liquidation of Companies |
| BC104 | Business Statistics | Core | 6 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation Analysis, Regression Analysis, Index Numbers and Time Series |
| BC106 | Micro Economics | Core | 6 | Introduction to Microeconomics, Demand and Supply Analysis, Consumer Behavior, Production and Cost, Market Structures, Factor Pricing |
| GE102 | English Communication | Ability Enhancement Compulsory Course (AECC-II) | 4 | Theory of Communication, Listening Skills, Speaking Skills, Reading Skills, Writing Skills, Grammar and Vocabulary |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC201 | Income Tax Law & Practice | Core | 6 | Basic Concepts of Income Tax, Residential Status and Tax Liability, Income from Salary, Income from House Property, Profits and Gains of Business or Profession, Capital Gains and Income from Other Sources |
| BC203 | Company Law | Core | 6 | Introduction to Company Law, Incorporation of a Company, Shares and Share Capital, Management and Administration, Meetings and Resolutions, Winding Up of Companies |
| BC205 | Banking and Insurance | Core | 6 | Introduction to Banking, Commercial Banking, Central Banking, Financial Markets and Institutions, Introduction to Insurance, Types of Insurance |
| BC207 | Computer Applications in Business (Example SEC-I) | Skill Enhancement Course (SEC-I) | 2 | Word Processing, Spreadsheets for Business, Presentation Software, Database Management Systems, Internet and E-commerce Basics, Data Security and Privacy |
| BC211 | Entrepreneurship Development (Example GE-I) | Generic Elective (GE-I) | 4 | Introduction to Entrepreneurship, Business Opportunity Identification, Business Plan Preparation, Sources of Finance for Startups, Marketing for Entrepreneurs, Legal Aspects for New Ventures |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC202 | Auditing and Corporate Governance | Core | 6 | Introduction to Auditing, Types of Audit, Audit Process and Techniques, Audit Report, Corporate Governance Principles, Role of SEBI in Corporate Governance |
| BC204 | Cost Accounting | Core | 6 | Introduction to Cost Accounting, Cost Concepts and Classifications, Material Costing, Labour Costing, Overhead Costing, Job Costing and Process Costing |
| BC206 | Macro Economics | Core | 6 | Introduction to Macroeconomics, National Income Accounting, Theory of Income and Employment, Inflation and Business Cycles, Monetary and Fiscal Policy, Open Economy Macroeconomics |
| BC208 | E-Commerce (Example SEC-II) | Skill Enhancement Course (SEC-II) | 2 | Introduction to E-Commerce, E-Commerce Business Models, E-Payment Systems, Security Issues in E-Commerce, Digital Marketing Strategies, Legal and Ethical Issues in E-Commerce |
| BC212 | Financial Markets & Institutions (Example GE-II) | Generic Elective (GE-II) | 4 | Indian Financial System, Money Market, Capital Market, Financial Institutions, SEBI Regulations, Role of RBI |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC301 | Management Accounting | Core | 6 | Introduction to Management Accounting, Financial Statement Analysis, Ratio Analysis, Fund Flow Statement, Cash Flow Statement, Budgetary Control and Standard Costing |
| BC303 | Principles of Marketing | Core | 6 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Market Segmentation, Targeting and Positioning, Product Decisions, Pricing, Promotion, and Distribution Decisions |
| BC307 | International Business (Example DSE-I) | Discipline Specific Elective (DSE-I) | 6 | Introduction to International Business, Theories of International Trade, International Economic Environment, Foreign Exchange Market, International Financial Institutions, International Marketing Strategies |
| BC311 | Investment Banking & Financial Services (Example DSE-II) | Discipline Specific Elective (DSE-II) | 6 | Introduction to Investment Banking, Merchant Banking, Public Issue Management, Underwriting Services, Leasing and Hire Purchase, Mutual Funds |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC302 | GST and Customs Law | Core | 6 | Introduction to GST, Supply under GST, Levy and Collection of GST, Input Tax Credit, Registration and Returns under GST, Customs Act 1962 |
| BC304 | Human Resource Management | Core | 6 | Introduction to Human Resource Management, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal, Compensation and Industrial Relations |
| BC308 | Research Methodology and Data Analysis (Example DSE-III) | Discipline Specific Elective (DSE-III) | 6 | Introduction to Research, Research Design, Data Collection Methods, Sampling Techniques, Data Analysis Techniques, Report Writing |
| BC312 | Fundamentals of Financial Management (Example DSE-IV) | Discipline Specific Elective (DSE-IV) | 6 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Capital Structure Decisions, Working Capital Management |
| BC314 | Project/Dissertation (DSE-V) | Discipline Specific Elective (DSE-V) | 4 | Problem Identification, Literature Review, Research Design and Methodology, Data Collection and Analysis, Report Writing and Presentation, Ethical Considerations in Research |




