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B-COM in Business Studies at Golaghat Commerce College
Golaghat, Assam
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About the Specialization
What is Business Studies at Golaghat Commerce College Golaghat?
This B.Com program at Golaghat Commerce College focuses on building a robust understanding of various business functions, principles, and practices essential for success in the dynamic Indian economy. It covers foundational aspects of commerce, accounting, finance, marketing, and human resources, preparing students for diverse roles across sectors. The program''''s design caters to the evolving demands of Indian industry, emphasizing practical skills and theoretical knowledge relevant to local and global business environments.
Who Should Apply?
This program is ideal for 10+2 graduates from Commerce, Arts, or Science streams with an interest in business administration, finance, or marketing. It suits individuals aspiring to enter entry-level positions in corporate finance, accounting firms, sales, or banking. It also benefits those looking to pursue higher education in MBA, CA, or CS, providing a strong academic foundation. No specific prior work experience is required, making it accessible for fresh college entrants.
Why Choose This Course?
Graduates of this program can expect to secure roles such as Junior Accountant, Marketing Executive, Financial Analyst Trainee, or Business Development Associate in India. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential based on experience and further qualifications. The degree aligns well with professional certifications like CA, CS, and CMA, offering a pathway to senior management and leadership positions in Indian companies and MNCs operating in India.
Student Success Practices
Foundation Stage
Master Financial Accounting Basics- (Semester 1-2)
Focus on building strong fundamentals in financial accounting. Regularly solve problems from textbooks, previous year questions, and online resources. Attend all practical sessions and clarify doubts promptly with faculty. Aim for accuracy and speed in ledger entries, trial balances, and final account preparation.
Tools & Resources
Tally ERP 9 (basic functions), Institute of Chartered Accountants of India (ICAI) study material for foundational concepts, YouTube tutorials for specific accounting treatments
Career Connection
Essential for roles in accounting, auditing, and financial reporting. A strong grasp here is crucial for future professional exams like CA/CS/CMA.
Develop Effective Communication Skills- (Semester 1-2)
Actively participate in classroom discussions, present on business topics, and engage in group activities to improve verbal and non-verbal communication. Practice writing clear and concise business emails, reports, and proposals. Join a college debate club or Toastmasters-like group for public speaking.
Tools & Resources
Grammarly, LinkedIn Learning courses on business communication, Local college clubs
Career Connection
Vital for interviews, client interaction, team collaboration, and professional correspondence in any business role.
Explore Business Law Principles- (Semester 1-2)
Understand the basic tenets of Indian business laws, focusing on key acts like the Indian Contract Act and Sale of Goods Act. Relate legal concepts to real-world business scenarios by reading current business news and case studies. Form study groups to discuss legal implications of business decisions.
Tools & Resources
Bare Acts (online versions), Business newspapers like The Economic Times, Legal blogs for simplified explanations
Career Connection
Crucial for compliance roles, entrepreneurship, and understanding contractual obligations in various business functions.
Intermediate Stage
Gain Proficiency in Tax & Corporate Accounting- (Semester 3-4)
Deep dive into corporate accounting standards and income tax laws. Solve complex problems related to company accounts, amalgamations, and various heads of income. Consider taking up a short-term certification in GST or Tally with taxation.
Tools & Resources
Income Tax India website, Tally Prime, Specific ICAI/ICSI study guides for advanced accounting
Career Connection
Opens doors to roles in corporate finance, taxation advisory, internal audit, and financial accounting departments.
Undertake Skill Enhancement Certifications- (Semester 3-5)
Identify and pursue short-term courses or certifications in areas like advanced Excel, digital marketing, data analytics, or e-commerce, based on your interest. Utilize online platforms for specialized skills that complement your core B.Com curriculum.
Tools & Resources
NPTEL, Coursera, Udemy, Google Digital Garage, Microsoft Office Specialist certifications
Career Connection
Enhances employability by providing practical, in-demand skills beyond the core curriculum, making you more attractive to recruiters.
Participate in Business Competitions & Case Studies- (Semester 4-5)
Actively engage in inter-college business plan competitions, case study challenges, and management fests. This helps apply theoretical knowledge, develop problem-solving skills, and network with peers and industry professionals.
Tools & Resources
College career cell, Entrepreneurship cells, Online case study platforms (e.g., Harvard Business Publishing Education)
Career Connection
Builds a strong profile, demonstrates initiative, hones analytical thinking, and provides exposure to real-world business challenges, valuable for placements.
Advanced Stage
Secure an Industry Internship- (Semester 5-6 (or summer break before final year))
Actively search for and complete at least one internship during the final year or summer breaks. Focus on roles in finance, marketing, human resources, or operations to gain practical exposure and build industry contacts. Treat the internship as an extended interview.
Tools & Resources
Internshala, LinkedIn Jobs, College placement cell, Direct applications to local businesses
Career Connection
Most crucial for gaining work experience, understanding corporate culture, and often leading to pre-placement offers.
Develop Placement Specific Skills- (Semester 5-6)
Dedicate time to prepare for interviews, group discussions, and aptitude tests. Improve logical reasoning, quantitative aptitude, and soft skills. Practice mock interviews and GDs with peers and career counselors.
Tools & Resources
Online aptitude test platforms (IndiaBix, Freshersworld), Interview preparation books, College placement workshops
Career Connection
Directly enhances your chances of securing a good placement immediately after graduation in the competitive Indian job market.
Refine Specialization & Career Planning- (Semester 6)
Based on your interests and internship experience, refine your career path (e.g., pursue an MBA in Finance, join a marketing firm, prepare for government exams). Network with alumni and industry professionals for guidance and mentorship.
Tools & Resources
Alumni network, LinkedIn, Career counseling services, Professional associations
Career Connection
Provides clarity and direction for post-graduation plans, whether for higher studies or immediate job entry, leading to a more focused and successful career trajectory.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 in Commerce stream or in Arts/Science stream with Economics/Mathematics as a subject from a recognized Board/Council.
Duration: 3 years (6 semesters)
Credits: 112 Credits
Assessment: Internal: 20% (for theory papers), 10% (for practical papers), External: 80% (for theory papers), 40% (for practical papers)
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 1.1 | Financial Accounting I | Core | 6 | Theoretical Framework of Accounting, Accounting Process (Journal, Ledger, Trial Balance), Final Accounts of Sole Proprietorship, Accounting for Non-Profit Organisations, Royalty and Hire-Purchase Accounts |
| CC 1.2 | Business Law | Core | 6 | Indian Contract Act 1872, Sale of Goods Act 1930, Indian Partnership Act 1932, Limited Liability Partnership Act 2008, Negotiable Instruments Act 1881 |
| AECC 1.1 | Environmental Studies | Ability Enhancement Compulsory Course | 4 | Multidisciplinary Nature of Environmental Studies, Ecosystems, Natural Resources, Biodiversity and Conservation, Environmental Pollution |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 2.1 | Financial Accounting II | Core | 6 | Consignment Accounts, Joint Venture Accounts, Dissolution of Partnership Firms, Branch Accounts, Departmental Accounts |
| CC 2.2 | Business Communication | Core | 6 | Introduction to Business Communication, Types and Barriers of Communication, Business Correspondence (Letters, Memos), Report Writing, Oral and Visual Communication |
| AECC 2.1 | English Communication / MIL | Ability Enhancement Compulsory Course | 4 | Theory of Communication, Reading Skills and Comprehension, Writing Skills (Paragraph, Essay, Note-making), Spoken English (Conversations, Presentations), Grammar and Vocabulary |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 3.1 | Corporate Accounting I | Core | 6 | Accounting for Issue of Shares, Accounting for Debentures, Underwriting of Shares and Debentures, Valuation of Goodwill, Valuation of Shares |
| CC 3.2 | Income Tax Law and Practice | Core | 6 | Basic Concepts of Income Tax, Residential Status and Tax Liability, Income under the Head Salaries, Income under the Head House Property, Profits and Gains of Business or Profession |
| SEC 3.1 (A) | Computer Applications in Business | Skill Enhancement Course (Example) | 4 | Word Processing (MS Word), Spreadsheet Applications (MS Excel), Presentation Software (MS PowerPoint), Database Management System (MS Access), Internet and its Applications |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 4.1 | Corporate Accounting II | Core | 6 | Accounting for Amalgamation, Absorption and Reconstruction, Accounts of Holding Companies, Cash Flow Statement (AS-3), Financial Statement Analysis, Redemption of Preference Shares and Debentures |
| CC 4.2 | Cost Accounting | Core | 6 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Cost Sheet and Reconciliation |
| SEC 4.1 (A) | E-Commerce | Skill Enhancement Course (Example) | 4 | Introduction to E-Commerce, E-Payment Systems, E-Security, E-Marketing, M-Commerce and Mobile Payments |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 5.1 | Management Principles and Applications | Core | 6 | Introduction to Management, Planning and Decision Making, Organizing and Staffing, Directing and Motivation, Controlling |
| CC 5.2 | Auditing and Corporate Governance | Core | 6 | Introduction to Auditing, Audit Process and Techniques, Internal Control System, Company Audit, Concepts of Corporate Governance |
| DSE 5.1 (A) | Financial Management | Discipline Specific Elective (Example) | 6 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Working Capital Management, Cost of Capital and Capital Structure |
| DSE 5.2 (A) | Marketing Management | Discipline Specific Elective (Example) | 6 | Introduction to Marketing, Marketing Mix (4 Ps), Consumer Behavior, Market Segmentation, Targeting, Positioning, Product Life Cycle and Branding |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 6.1 | Goods and Services Tax (GST) and Customs Law | Core | 6 | Introduction to GST, Levy and Collection of GST, Input Tax Credit, Time and Value of Supply, Customs Act 1962 |
| CC 6.2 | Fundamentals of Financial Markets | Core | 6 | Indian Financial System, Money Market, Capital Market, Stock Exchanges, SEBI and Investor Protection |
| DSE 6.1 (A) | Human Resource Management | Discipline Specific Elective (Example) | 6 | Introduction to HRM, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Management |
| DSE 6.2 (A) | International Business | Discipline Specific Elective (Example) | 6 | Introduction to International Business, Theories of International Trade, Foreign Direct Investment, Global Financial Markets, India''''s Foreign Trade Policy |
