

B-COM in Honours at Golaghat Commerce College


Golaghat, Assam
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About the Specialization
What is Honours at Golaghat Commerce College Golaghat?
This B.Com Honours program at Golaghat Commerce College focuses on providing a comprehensive understanding of core commerce disciplines. It equips students with strong theoretical foundations and practical skills essential for navigating the complex Indian business landscape. The program emphasizes advanced knowledge in areas like accounting, finance, taxation, and management, preparing graduates for diverse roles across various sectors, addressing the growing demand for skilled commerce professionals in India.
Who Should Apply?
This program is ideal for 10+2 graduates, particularly those from a commerce background, who aspire to build a career in finance, accounting, taxation, or general management. It suits individuals seeking a robust academic foundation for professional courses like CA, CS, CMA, or an MBA. The curriculum is designed for analytical thinkers with an interest in business operations and economic principles, preparing them for entry-level to mid-level roles in Indian enterprises.
Why Choose This Course?
Graduates of this program can expect to pursue rewarding career paths such as accountants, tax consultants, financial analysts, auditors, and business managers in India. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential up to INR 8-15 LPA with experience in established Indian companies. The program also provides a strong base for higher education and professional certifications, enhancing career trajectories in the dynamic Indian economy.

Student Success Practices
Foundation Stage
Master Accounting and Economic Fundamentals- (Semester 1-2)
Focus on building a solid understanding of basic accounting principles, financial statements, and micro/macroeconomic concepts. Regularly practice numerical problems from textbooks and previous year question papers. Join study groups to discuss complex topics and clarify doubts, reinforcing foundational knowledge.
Tools & Resources
Textbooks (e.g., T.S. Grewal for Accounts, H.L. Ahuja for Economics), Online tutorials on YouTube for conceptual clarity, College library resources and peer study groups
Career Connection
A strong foundation in these subjects is crucial for advanced courses and forms the bedrock for roles in finance, accounting, and economic analysis, directly impacting placement readiness.
Enhance Communication and Computer Skills- (Semester 1-2)
Actively participate in English Communication classes and seek opportunities to improve written and verbal skills. Dedicate time to master computer applications like MS Excel and Word, which are essential tools in modern business. Undertake basic online courses for software proficiency.
Tools & Resources
Grammar and vocabulary building apps, Microsoft Office tutorials (official or YouTube), Free online courses on NPTEL/Coursera for basic computer skills
Career Connection
Effective communication and digital literacy are vital for any professional role, improving employability and performance in interviews and daily job tasks.
Develop Analytical and Problem-Solving Mindset- (Semester 1-2)
Approach subjects like Business Law and Management with an analytical lens, understanding the ''''why'''' behind concepts. Engage in case study discussions and attempt to solve real-world business problems presented in class, fostering critical thinking.
Tools & Resources
Business magazines (e.g., Business India, Forbes India), Current affairs related to business and economy, Group discussions on real-world business scenarios
Career Connection
These skills are highly valued by employers for roles requiring decision-making, strategic planning, and understanding complex legal and managerial situations.
Intermediate Stage
Gain Practical Exposure through Internships/Projects- (Semester 3-5 (Summer breaks))
Seek short-term internships or engage in college-led projects related to taxation, costing, or banking. Even local firms in Golaghat offer opportunities. This provides hands-on experience and bridges the gap between theoretical knowledge and practical application.
Tools & Resources
College placement cell, Local CA firms, banks, small businesses, LinkedIn for internship searches
Career Connection
Practical experience enhances resumes, provides industry insights, builds a professional network, and is often a prerequisite for good placements.
Deep Dive into Specialization Areas- (Semester 3-5)
Focus on excelling in core subjects like Income Tax, Cost Accounting, and Auditing. Start exploring advanced topics beyond the curriculum through online resources or certifications if interest is piqued. Participate in commerce festivals and quizzes.
Tools & Resources
Institute of Cost Accountants of India (ICAI) resources, National Stock Exchange (NSE) Academy modules, Financial news portals
Career Connection
Specialized knowledge makes you a preferred candidate for specific roles in accounting firms, tax consultancies, and financial departments of companies.
Network and Participate in Competitions- (Semester 3-5)
Attend workshops, seminars, and guest lectures organized by the college or local industry bodies. Join commerce clubs or societies to network with peers and faculty. Participate in inter-college competitions like business plan contests or stock market simulations.
Tools & Resources
College alumni network, Local chamber of commerce events, Platforms like EduFund for investment challenges
Career Connection
Networking opens doors to mentorship and opportunities, while competition participation showcases skills and initiative to potential employers.
Advanced Stage
Intensive Placement Preparation- (Semester 6)
Start preparing rigorously for campus placements. This includes aptitude tests, group discussions, and mock interviews. Tailor your resume and cover letters for specific job roles. Focus on improving soft skills like negotiation and presentation.
Tools & Resources
Online aptitude test platforms (e.g., IndiaBix), Mock interview sessions with faculty/alumni, Resume building workshops
Career Connection
Directly impacts success in securing desired job offers and starting a career in reputable Indian companies or financial institutions.
Explore Professional Certifications- (Semester 5-6)
Consider pursuing relevant professional certifications like NISM (for finance), Tally (for accounting software), or basic GST practitioner courses. These add tangible skills and make you more industry-ready upon graduation.
Tools & Resources
NISM certifications (e.g., Equity Derivatives, Mutual Funds), Tally certification courses, GST practitioner courses offered by private institutes
Career Connection
These certifications demonstrate specialized expertise, making you highly competitive for roles requiring specific technical skills in the Indian market.
Undertake a Comprehensive Research Project- (Semester 6)
Work on a final year research project or dissertation in an area of interest (e.g., financial analysis of a local industry, market study of a product). This develops research skills, critical analysis, and the ability to present complex information.
Tools & Resources
Academic databases, Statistical software (e.g., R, SPSS if applicable), Faculty mentorship
Career Connection
A well-executed project highlights initiative and analytical capabilities, which are attractive to employers and provide a strong talking point in interviews.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 (Higher Secondary) in any stream from a recognized board/council with a minimum of 45% marks in aggregate (40% for SC/ST/OBC candidates).
Duration: 3 years / 6 semesters
Credits: 148 (typically for B.Com Honours under CBCS) Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-HC-1016 | Financial Accounting I | Core Course (CC) | 6 | Accounting Concepts and Principles, Journal, Ledger, Trial Balance, Final Accounts of Sole Proprietorship, Rectification of Errors, Bills of Exchange |
| COM-HC-1026 | Business Organization and Management | Core Course (CC) | 6 | Nature and Scope of Business, Forms of Business Organizations, Principles of Management, Functions of Management, Motivation and Leadership |
| AECC-1014 | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 4 | Multidisciplinary Nature of Environmental Studies, Ecosystems, Biodiversity and Conservation, Environmental Pollution, Human Population and Environment |
| GE-1016 | Principles of Microeconomics | Generic Elective (GE) | 6 | Demand and Supply Analysis, Consumer Behaviour, Production and Cost, Market Structures, Factor Pricing |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-HC-2016 | Business Law | Core Course (CC) | 6 | Indian Contract Act 1872, Sale of Goods Act 1930, Negotiable Instruments Act 1881, Limited Liability Partnership Act 2008, Consumer Protection Act 2019 |
| COM-HC-2026 | Corporate Laws | Core Course (CC) | 6 | Companies Act 2013: Introduction and Types of Companies, Formation of a Company, Share Capital and Debentures, Management and Administration, Meetings and Winding Up |
| AECC-2014 | English Communication | Ability Enhancement Compulsory Course (AECC) | 4 | Basics of Communication, Types of Communication, Grammar and Vocabulary, Written Communication Skills, Oral Communication and Presentation |
| GE-2016 | Principles of Macroeconomics | Generic Elective (GE) | 6 | National Income Accounting, Classical and Keynesian Theories of Employment, Money and Banking, Inflation, Fiscal and Monetary Policies |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-HC-3016 | Income Tax Law and Practice | Core Course (CC) | 6 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salary, Income from House Property, Profits and Gains of Business or Profession, Deductions from Gross Total Income |
| COM-HC-3026 | Cost Accounting | Core Course (CC) | 6 | Introduction to Cost Accounting, Elements of Cost: Material, Labour, Overheads, Methods of Costing (Job, Batch, Contract), Cost Sheet and Cost Control, Reconciliation of Cost and Financial Accounts |
| COM-HC-3036 | Banking and Insurance | Core Course (CC) | 6 | Commercial Banking: Functions and Structure, Central Banking: RBI and Monetary Policy, Types of Accounts and Payment Systems, Principles of Insurance, Life Insurance and General Insurance |
| SEC-3014 | Computer Applications in Business | Skill Enhancement Course (SEC) | 4 | Introduction to Computers and Operating Systems, Word Processing (MS Word), Spreadsheet Applications (MS Excel), Presentation Software (MS PowerPoint), Internet and E-Business |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-HC-4016 | Auditing and Corporate Governance | Core Course (CC) | 6 | Introduction to Auditing, Types of Audit and Audit Process, Internal Control System, Audit Report and Professional Ethics, Corporate Governance: Principles and Practices |
| COM-HC-4026 | Business Statistics | Core Course (CC) | 6 | Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers, Probability Distribution |
| COM-HC-4036 | Human Resource Management | Core Course (CC) | 6 | Introduction to HRM, Human Resource Planning and Job Analysis, Recruitment and Selection, Training and Development, Performance Appraisal and Compensation Management |
| SEC-4014 | E-Commerce | Skill Enhancement Course (SEC) | 4 | Introduction to E-Commerce, E-Commerce Business Models, Online Payment Systems, E-Security, Digital Marketing and Social Media |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-HC-5016 | Financial Management | Core Course (CC) | 6 | Introduction to Financial Management, Capital Budgeting Decisions, Cost of Capital and Capital Structure, Working Capital Management, Dividend Policy |
| COM-HC-5026 | Principles of Marketing | Core Course (CC) | 6 | Introduction to Marketing, Marketing Mix (Product, Price, Place, Promotion), Consumer Behavior, Market Segmentation, Targeting, and Positioning, New Product Development |
| DSE-5016 | Management Accounting | Discipline Specific Elective (DSE) | 6 | Introduction to Management Accounting, Ratio Analysis, Fund Flow and Cash Flow Statements, Budgetary Control, Standard Costing and Variance Analysis |
| DSE-5026 | International Business | Discipline Specific Elective (DSE) | 6 | Introduction to International Business, Theories of International Trade, Balance of Payments, Foreign Exchange Market, International Financial Institutions |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-HC-6016 | Goods and Services Tax (GST) and Customs Law | Core Course (CC) | 6 | Introduction to GST, Levy and Collection of GST, Input Tax Credit, Registration and Returns under GST, Customs Act: Basic Concepts and Valuation |
| COM-HC-6026 | Fundamentals of Investment | Core Course (CC) | 6 | Investment Environment and Avenues, Securities Market Operations, Risk and Return Analysis, Portfolio Management, Mutual Funds and Derivatives |
| DSE-6016 | Financial Markets and Institutions | Discipline Specific Elective (DSE) | 6 | Indian Financial System, Money Market, Capital Market, SEBI and its Role, Commercial Banks and Non-Banking Financial Companies |
| DSE-6026 | Industrial Law | Discipline Specific Elective (DSE) | 6 | Factories Act 1948, Industrial Disputes Act 1947, Trade Unions Act 1926, Employee''''s Compensation Act 1923, Payment of Wages Act 1936 |




