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B-COM in General at Golaghat Commerce College
Golaghat, Assam
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About the Specialization
What is General at Golaghat Commerce College Golaghat?
This B.Com General program at Golaghat Commerce College, affiliated with Dibrugarh University, provides a comprehensive foundation in commerce, accounting, finance, and business management. It is designed to equip students with essential theoretical knowledge and practical skills relevant to the diverse and rapidly evolving Indian business landscape, preparing them for various roles in industries across the country.
Who Should Apply?
This program is ideal for fresh higher secondary graduates seeking entry into the dynamic world of commerce and business. It also caters to individuals aiming for careers in accounting, finance, banking, marketing, and human resource management within the Indian context. Students with an aptitude for numbers, business operations, and a desire to understand economic frameworks will thrive here.
Why Choose This Course?
Graduates of this program can expect to pursue India-specific career paths such as accountants, tax consultants, financial analysts, marketing executives, or human resource specialists. Entry-level salaries typically range from INR 2.5 to 4.5 lakhs annually, with significant growth trajectories in Indian companies. The curriculum also lays a strong foundation for pursuing professional certifications like CA, CS, or CMA.
Student Success Practices
Foundation Stage
Master Core Accounting & Law Fundamentals- (Semester 1-2)
Focus intensely on understanding the double-entry system, final accounts, and key provisions of the Indian Contract Act. Form study groups to discuss complex legal and accounting concepts, clarifying doubts promptly.
Tools & Resources
Tally ERP 9 practice (basic entries), Bare Acts of Indian Contract Act, Study guides from reputable Indian authors
Career Connection
Strong fundamentals are crucial for any finance or law-related career, directly impacting performance in entry-level accounting roles or competitive exams.
Enhance Communication & Digital Literacy- (Semester 1-2)
Actively participate in English Communication classes, focusing on written reports and presentations. Simultaneously, begin self-learning basic office productivity tools like MS Excel and Word beyond the curriculum requirements.
Tools & Resources
Grammarly, Coursera/YouTube tutorials for MS Office, College communication workshops
Career Connection
Effective communication and basic digital skills are non-negotiable for professional success in any Indian corporate environment, improving interview performance and workplace efficiency.
Develop Quantitative Aptitude- (Semester 2)
Beyond Business Statistics, regularly practice quantitative aptitude questions relevant for entrance exams (e.g., banking, MBA) and competitive job interviews. Focus on data interpretation, ratios, and percentages.
Tools & Resources
IndiaBIX, R.S. Aggarwal''''s Quantitative Aptitude, Online practice platforms
Career Connection
Crucial for clearing aptitude tests in campus placements, banking exams, and other government job opportunities prevalent in India.
Intermediate Stage
Practical Application of Tax & Corporate Accounting- (Semester 3-4)
Engage in practical exercises for Income Tax (e.g., filing mock IT returns for individuals) and Corporate Accounting (preparing mock financial statements for companies). Seek opportunities for practical exposure through internships with local CAs or firms.
Tools & Resources
Income Tax India website, Tally ERP 9 for advanced accounting, Local CA firms for internship leads
Career Connection
Direct relevance for roles as tax preparers, junior accountants, or audit assistants, making graduates job-ready for Indian firms.
Build HR & Marketing Foundational Skills- (Semester 3-4)
Participate in college events and local business fairs to understand practical marketing strategies and observe HR functions. Read Indian business magazines (e.g., Business India, Outlook Business) to stay updated on industry trends.
Tools & Resources
LinkedIn Learning (for basic marketing/HR courses), Case studies on Indian companies, Industry reports
Career Connection
Prepares students for entry-level roles in sales, marketing, and HR departments of Indian SMEs and larger corporations.
Explore Investment & Financial Systems- (Semester 5)
Start understanding the basics of personal finance and investment through simulated trading platforms or by following Indian stock market news. Explore various financial products and services offered by Indian banks and mutual funds.
Tools & Resources
Moneycontrol.com, Zerodha Varsity, Simulated stock market apps
Career Connection
Develops financial literacy and a basic understanding for careers in financial services, wealth management, or personal investment planning in India.
Advanced Stage
GST Implementation & Compliance- (Semester 6)
Deep dive into the Goods and Services Tax framework, focusing on practical aspects like invoice generation, input tax credit claims, and filing GST returns. Attend workshops or webinars on GST compliance.
Tools & Resources
GST portal, Specialized GST software trials, Expert seminars on Indian tax reforms
Career Connection
High demand for GST-proficient professionals in India, opening doors to roles as GST consultants, tax accountants, or compliance officers.
Master Management Accounting for Decision Making- (Semester 6)
Apply management accounting concepts like budgeting and standard costing to real-world business scenarios. Work on case studies involving financial analysis and strategic decision-making for Indian companies.
Tools & Resources
Financial newspaper business sections, Harvard Business Review case studies (relevant to Indian context), Advanced Excel for financial modeling
Career Connection
Positions students for roles in financial planning, cost control, and strategic management within Indian manufacturing and service sectors.
Entrepreneurship & Business Plan Development- (Semester 6)
Develop a comprehensive business plan for a startup idea, incorporating market analysis, financial projections, and operational strategies relevant to the Indian market. Participate in college entrepreneurship clubs or startup competitions.
Tools & Resources
Startup India initiatives, NITI Aayog reports, Local incubators/mentors, Business plan templates
Career Connection
Fosters an entrepreneurial mindset, preparing students to launch their own ventures or contribute innovatively to existing businesses, a key driver of India''''s economic growth.
Program Structure and Curriculum
Eligibility:
- Passed Higher Secondary Examination (10+2) or equivalent with Commerce Stream. Arts/Science Stream candidates with Mathematics as one of the subjects are also eligible.
Duration: 3 years (6 semesters)
Credits: 136 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC1 | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 4 | Multidisciplinary nature of environmental studies, Natural Resources, Ecosystems, Biodiversity and its Conservation, Environmental Pollution, Social Issues and the Environment |
| COMC101 | Financial Accounting I | Core | 6 | Introduction to Accounting, Accounting Principles, Double Entry System, Journal, Ledger, Trial Balance, Final Accounts of Sole Proprietorship, Depreciation Accounting |
| COMC102 | Business Law | Core | 6 | Indian Contract Act 1872, Sales of Goods Act 1930, Indian Partnership Act 1932, Limited Liability Partnership Act 2008, Negotiable Instruments Act 1881 |
| GE1 | Principles of Microeconomics | Generic Elective | 6 | Basic Problems of an Economy, Consumer Behaviour, Production and Cost, Market Structures, Factor Pricing |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC2 | English Communication | Ability Enhancement Compulsory Course (AECC) | 4 | Theory of Communication, Reading Skills, Writing Skills, Listening Skills, Speaking Skills |
| COMC201 | Financial Accounting II | Core | 6 | Consignment Accounts, Joint Venture Accounts, Royalty Accounts, Hire Purchase and Installment Payment Systems, Accounting for Dissolution of Partnership Firms |
| COMC202 | Business Statistics | Core | 6 | Introduction to Statistics, Data Collection and Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis |
| GE2 | Principles of Macroeconomics | Generic Elective | 6 | National Income Accounting, Determination of Output and Employment, Money and Banking, Inflation, Open Economy Macroeconomics |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COMC301 | Computer Applications in Business | Skill Enhancement Course (SEC) | 4 | Word Processing (MS Word), Spreadsheets (MS Excel), Presentations (MS PowerPoint), Database Management Systems (MS Access), Internet and E-commerce |
| COMC302 | Corporate Accounting I | Core | 6 | Accounting for Shares and Debentures, Redemption of Preference Shares, Redemption of Debentures, Underwriting of Shares and Debentures, Financial Statements of Companies |
| COMC303 | Income Tax Law and Practice I | Core | 6 | Basic Concepts of Income Tax, Residential Status and Tax Liability, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession |
| COMC304 | Principles of Marketing | Core | 6 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Market Segmentation, Product Decisions, Pricing Decisions |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COMC401 | E-Commerce | Skill Enhancement Course (SEC) | 4 | Introduction to E-Commerce, E-Commerce Business Models, E-Payment Systems, E-Security, Legal and Ethical Issues in E-Commerce |
| COMC402 | Corporate Accounting II | Core | 6 | Accounting for Amalgamation, Absorption and Reconstruction, Accounting for Holding Companies, Valuation of Goodwill and Shares, Cash Flow Statement (AS-3) |
| COMC403 | Income Tax Law and Practice II | Core | 6 | Capital Gains, Income from Other Sources, Clubbing of Income, Set-off and Carry Forward of Losses, Deductions from Gross Total Income, Assessment of Individuals |
| COMC404 | Human Resource Management | Core | 6 | Introduction to HRM, Human Resource Planning, Job Analysis and Design, Recruitment and Selection, Training and Development, Performance Appraisal |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COMC501 | Cost Accounting | Core | 6 | Introduction to Cost Accounting, Cost Concepts and Classification, Material Costing, Labour Costing, Overhead Costing, Methods of Costing (Job, Batch, Process) |
| COMC502 | Auditing and Corporate Governance | Core | 6 | Introduction to Auditing, Audit Planning and Internal Control, Vouching and Verification, Audit of Financial Statements, Company Audit, Corporate Governance |
| DSE1 | Fundamentals of Investment | Discipline Specific Elective (DSE) | 6 | Investment Environment, Risk and Return, Equity Analysis, Debt Instruments, Mutual Funds, Portfolio Management |
| DSE2 | Indian Financial System | Discipline Specific Elective (DSE) | 6 | Indian Financial System Structure, Financial Markets, Financial Instruments, Financial Intermediaries, Regulatory Framework (RBI, SEBI) |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COMC601 | Management Accounting | Core | 6 | Introduction to Management Accounting, Financial Statement Analysis, Ratio Analysis, Fund Flow Statement, Cash Flow Statement, Budgetary Control, Standard Costing |
| COMC602 | Goods and Services Tax (GST) | Core | 6 | Introduction to GST, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit, Registration, Returns, Payments, E-Way Bill |
| DSE3 | Principles of Financial Management | Discipline Specific Elective (DSE) | 6 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Decisions |
| DSE4 | Entrepreneurship Development | Discipline Specific Elective (DSE) | 6 | Concept of Entrepreneurship, Entrepreneurial Motivation, Small Business Enterprises, Project Formulation, Institutional Support to Entrepreneurs, Challenges of Entrepreneurship |
