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BACHELOR-OF-COMMERCE in Hons at Govind Mohan National College
Ambala, Haryana
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About the Specialization
What is Hons at Govind Mohan National College Ambala?
This Bachelor of Commerce Hons program at Gandhi Memorial National College, Ambala, focuses on advanced studies in accounting, finance, taxation, economics, and management, preparing students for diverse roles in India''''s dynamic business landscape. The program emphasizes a holistic understanding of commerce with specialized knowledge, making graduates highly sought after in various sectors.
Who Should Apply?
This program is ideal for 10+2 commerce graduates aiming for a rigorous academic foundation, individuals aspiring to professional qualifications like CA, CS, or CMA, and those seeking entry-level positions in finance, banking, or corporate accounting within Indian companies. It also caters to those looking for a strong base for further postgraduate studies.
Why Choose This Course?
Graduates of this program can expect promising career paths as accountants, financial analysts, tax consultants, auditors, and business development executives in India. Entry-level salaries typically range from INR 3-5 LPA, with experienced professionals earning significantly more. The strong curriculum provides a foundation for growth in various Indian and multinational corporations.
Student Success Practices
Foundation Stage
Master Core Accounting & Legal Fundamentals- (Semester 1-2)
Focus intently on understanding core accounting principles, business laws, and economic concepts taught in the first two semesters. Regularly practice problem-solving in financial accounting and corporate laws using textbooks and online tutorials. Join peer study groups to clarify doubts and consolidate learning.
Tools & Resources
Textbooks, solved examples, ICAI Foundation study material for conceptual clarity, NPTEL videos for economics, Peer study groups
Career Connection
A strong foundation is crucial for advanced subjects and competitive exams like CA, CS, CMA, and secures entry-level roles in financial accounting and compliance.
Develop Essential Computer Application Skills- (Semester 1-2)
Actively participate in practical computer application classes. Gain proficiency in MS-Office suite (Word, Excel, PowerPoint) and basic database concepts (SQL). Utilize online platforms to enhance digital literacy beyond classroom teaching, focusing on business applications.
Tools & Resources
MS-Office suite, online tutorials, SQL practice platforms, College computer labs
Career Connection
These skills are indispensable for data entry, analysis, report generation, and presentation in almost all commerce-related job roles in India.
Cultivate Effective Communication & Environmental Awareness- (Semester 1-2)
Engage in English language enhancement activities to improve written and verbal communication. Actively participate in discussions on environmental studies to develop critical thinking and awareness of sustainable business practices relevant to India''''s regulatory environment. Practice public speaking and report writing.
Tools & Resources
English language labs, online grammar resources, news articles on environmental issues in India, College debate clubs
Career Connection
Strong communication is vital for corporate interactions, presentations, and client management. Environmental awareness is increasingly important for CSR and sustainable business practices.
Intermediate Stage
Deepen Understanding of Taxation & Financial Markets- (Semester 3-4)
Focus on understanding the intricacies of Income Tax and GST laws, which are highly relevant in the Indian context. Follow current financial news and participate in discussions about Indian financial markets and institutions. Seek out basic internships or workshops to gain practical exposure.
Tools & Resources
Income Tax Act and GST Act manuals, financial newspapers, NISM certifications (basic modules), Online financial news portals
Career Connection
Expertise in Indian taxation is a direct gateway to roles in tax consulting, audit, and compliance. Knowledge of financial markets opens doors to banking and investment sectors.
Enhance Analytical and Marketing Skills- (Semester 3-4)
Apply statistical tools to real-world business problems. Work on case studies related to marketing principles and organizational behavior. Develop basic digital marketing skills or explore e-commerce platforms, critical for the evolving Indian business ecosystem. Look for marketing projects within college fests.
Tools & Resources
Statistical software (Excel, R basics), marketing case studies, Google Analytics Academy (free courses), College marketing clubs
Career Connection
Analytical skills are valued in data-driven decision making, while marketing insights are essential for brand management and sales roles in diverse Indian industries.
Explore Skill-Based Electives and Certifications- (Semester 3-4)
Strategically choose Skill Enhancement Courses (SECs) that align with career interests, such as Cyber Security and Laws or Financial Literacy. Pursue relevant short-term online certifications (e.g., NISM certifications, Tally certification) to add a practical edge to your resume.
Tools & Resources
NISM certification modules, Tally training institutes, Coursera/edX courses related to chosen SECs, Industry-specific webinars
Career Connection
Specialized skills and certifications make candidates more attractive for niche roles in finance, accounting, and cyber security within Indian companies.
Advanced Stage
Specialize through Discipline Specific Electives (DSEs)- (Semester 5-6)
Carefully select DSEs (Accounting, Finance, or Marketing streams) based on your career aspirations. Dive deep into these subjects, preparing for advanced professional certifications related to your chosen specialization. For accounting, master computerized accounting systems like Tally ERP.
Tools & Resources
Advanced textbooks, professional body study materials (ICAI, NISM), Tally ERP software and tutorials, Mentorship from faculty in specialized fields
Career Connection
Specialized knowledge from DSEs directly prepares you for specific roles like IFRS consultant, financial planner, digital marketing specialist, or advanced auditor.
Gain Industry Experience & Prepare for Placements- (Semester 5-6)
Actively seek internships during summer breaks or part-time opportunities in relevant sectors like audit firms, banks, or corporate finance departments. Develop a strong resume and practice interview skills, focusing on Indian corporate interview patterns. Attend campus recruitment drives and networking events.
Tools & Resources
Internship portals (Internshala, LinkedIn), resume building workshops, mock interview sessions, Alumni network, college placement cell
Career Connection
Practical experience significantly boosts employability, and effective placement preparation leads to securing desirable jobs in Indian companies post-graduation.
Develop Management & Leadership Acumen- (Semester 5-6)
Engage in college clubs, events, and take on leadership roles to develop management and team-working skills. Work on live projects or case competitions that integrate financial and management accounting principles, fostering a holistic business perspective crucial for leadership in Indian firms.
Tools & Resources
Business case study competitions, leadership development workshops, project management tools, Industry expert talks, college clubs
Career Connection
Leadership and management skills are essential for career progression into managerial roles, enabling graduates to lead teams and drive business objectives efficiently.
Program Structure and Curriculum
Eligibility:
- 10+2 with Commerce stream or equivalent examination with 50% marks in aggregate. (45% for SC/ST/Blind/Visually Impaired/Differently Abled Candidates)
Duration: 3 years / 6 semesters
Credits: 118 (calculated based on subjects listed in official syllabus, assuming Accounting DSE stream) Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM(H)-101 | Financial Accounting | Core | 4 | Accounting Principles, Accounting Process, Final Accounts of Sole Proprietorship, Partnership Accounts, Company Accounts |
| BCOM(H)-102 | Business Laws | Core | 4 | Indian Contract Act 1872, Sale of Goods Act 1930, Negotiable Instruments Act 1881, Consumer Protection Act 2019, Limited Liability Partnership Act 2008 |
| BCOM(H)-103 | Micro Economics | Core | 4 | Demand and Supply Analysis, Consumer Behavior Theories, Production and Cost Analysis, Market Structures, Factor Pricing |
| BCOM(H)-104 | Business Organisation and Management | Core | 4 | Concept and Objectives of Business, Forms of Business Organisation, Principles of Management, Planning and Organising, Motivation, Leadership and Control |
| BCOM(H)-105 | English Language | Ability Enhancement Compulsory Course (AECC) | 2 | Fundamentals of Communication, Reading Comprehension, Writing Skills, Applied Grammar, Presentation Skills |
| BCOM(H)-106 | Computer Applications in Business - I (Theory) | Skill Enhancement Course (SEC) | 2 | Introduction to MS-Office, Word Processing (MS-Word), Spreadsheet Applications (MS-Excel), Presentation Tools (MS-PowerPoint), Internet and Email Concepts |
| BCOM(H)-107 | Computer Applications in Business - I (Practical) | Skill Enhancement Course (SEC) - Practical | 2 | Practical on MS-Word features, Practical on MS-Excel functions, Practical on MS-PowerPoint presentations, Internet browsing and search techniques, Email management and etiquette |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM(H)-201 | Corporate Accounting | Core | 4 | Issue and Forfeiture of Shares, Issue and Redemption of Debentures, Amalgamation of Companies, Liquidation of Companies, Consolidated Financial Statements |
| BCOM(H)-202 | Corporate Laws | Core | 4 | Companies Act 2013: Incorporation, Share Capital and Debentures, Management and Administration, Meetings of Board and Members, Winding Up of Companies |
| BCOM(H)-203 | Macro Economics | Core | 4 | National Income Accounting, Money and Banking, Inflation and Unemployment, Fiscal and Monetary Policy, Open Economy Macroeconomics |
| BCOM(H)-204 | Human Resource Management | Core | 4 | Introduction to HRM, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal |
| BCOM(H)-205 | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Ecosystems and Biodiversity, Natural Resources and Management, Environmental Pollution and Control, Social Issues and the Environment, Human Population and Environment |
| BCOM(H)-206 | Computer Applications in Business - II (Theory) | Skill Enhancement Course (SEC) | 2 | Database Management Systems (DBMS), Introduction to SQL, Data Analytics Tools, E-commerce Concepts, Cyber Security Fundamentals |
| BCOM(H)-207 | Computer Applications in Business - II (Practical) | Skill Enhancement Course (SEC) - Practical | 2 | Hands-on SQL queries, Data entry and analysis practice, E-commerce platform interaction, Basic cyber security practices, Network configuration basics |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM(H)-301 | Income Tax Law & Practice | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Heads of Income, Deductions from Gross Total Income, Computation of Tax Liability |
| BCOM(H)-302 | Indian Economy | Core | 4 | Features of Indian Economy, Poverty, Unemployment and Inequality, Agriculture and Industrial Sector, Economic Reforms and Liberalization, Foreign Trade and Investment |
| BCOM(H)-303 | Principles of Marketing | Core | 4 | Introduction to Marketing, Marketing Environment, Product Decisions, Pricing Strategies, Promotion and Distribution Channels |
| BCOM(H)-304 | Business Statistics | Core | 4 | Data Collection and Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers |
| BCOM(H)-305 | Cyber Security and Laws (Theory) | Skill Enhancement Course (SEC) - Option | 2 | Introduction to Cyber Crime, Information Technology Act 2000, Digital Signatures and Encryption, Cyber Security Threats and Vulnerabilities, Cyber Forensics Basics |
| BCOM(H)-306 | Cyber Security and Laws (Practical) | Skill Enhancement Course (SEC) - Practical Option | 2 | Identification of phishing attacks, Using basic antivirus tools, Password management best practices, Understanding data backup procedures, Simulated incident response |
| SEC-Other-Options-Sem3 | Other SEC Options | Skill Enhancement Course (SEC) - Other Options | 4 | Office Management and Secretarial Practice (Theory), Office Management and Secretarial Practice (Practical) |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM(H)-401 | Goods & Services Tax (GST) & Customs Law | Core | 4 | Introduction to GST in India, Levy and Collection of GST, Input Tax Credit, E-way Bill and Returns, Customs Act 1962 and Valuation |
| BCOM(H)-402 | Financial Markets and Institutions | Core | 4 | Indian Financial System Overview, Money Market Instruments, Capital Market Operations, Role of SEBI, Mutual Funds and Pension Funds |
| BCOM(H)-403 | Principles of Micro Finance | Core | 4 | Concept and Scope of Microfinance, Microfinance Models, Self-Help Groups (SHGs), Role of NGOs in Microfinance, Regulation of Microfinance Institutions |
| BCOM(H)-404 | Organisational Behaviour | Core | 4 | Foundations of Organisational Behaviour, Perception, Learning and Personality, Motivation Theories, Group Dynamics and Team Building, Leadership Styles and Power |
| BCOM(H)-405 | Financial Literacy (Theory) | Skill Enhancement Course (SEC) - Option | 2 | Personal Budgeting and Savings, Understanding Investments (Stocks, Bonds), Types of Insurance (Life, Health), Digital Payment Systems, Credit and Debt Management |
| BCOM(H)-406 | Financial Literacy (Practical) | Skill Enhancement Course (SEC) - Practical Option | 2 | Creating personal financial plans, Simulating investment scenarios, Using online banking and UPI apps, Analyzing loan EMI calculations, Evaluating insurance policies |
| SEC-Other-Options-Sem4 | Other SEC Options | Skill Enhancement Course (SEC) - Other Options | 4 | E-Commerce (Theory), E-Commerce (Practical) |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM(H)-501 | Principles of Auditing | Core | 4 | Introduction to Auditing, Types of Audit, Internal Control System, Audit Report and Certificates, Standards on Auditing (SAs) |
| BCOM(H)-502 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Cost Sheet Preparation, Material Costing, Labour Costing, Overhead Costing |
| BCOM(H)-503 | Financial Statement Analysis & Reporting | Discipline Specific Elective (DSE-1) - Accounting Option (Choice based) | 6 | Techniques of Financial Statement Analysis, Ratio Analysis, Cash Flow Statement (AS-3/Ind AS-7), Consolidated Financial Statements, Financial Reporting Practices |
| BCOM(H)-504 | Computerized Accounting System (Theory) | Discipline Specific Elective (DSE-2) - Accounting Option (Choice based) | 4 | Introduction to Tally ERP 9, Company Creation and Configuration, Ledger and Voucher Creation, Inventory Management in Tally, Generating Financial Reports in Tally |
| DSE-1-Other-Options | Other DSE-1 Options (Choice based) | Discipline Specific Elective (DSE-1) - Other Options | 6 | Principles of Investment (Finance), International Marketing (Marketing) |
| DSE-2-Other-Options | Other DSE-2 Options (Choice based) | Discipline Specific Elective (DSE-2) - Other Options | 6 | Banking and Insurance (Finance), Advertising and Personal Selling (Marketing) |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM(H)-601 | Management Accounting | Core | 4 | Nature and Scope of Management Accounting, Ratio Analysis for Management Decisions, Funds Flow Statement, Cash Flow Statement for Management, Budgetary Control |
| BCOM(H)-602 | Financial Management | Core | 4 | Goals of Financial Management, Time Value of Money, Capital Budgeting Decisions, Working Capital Management, Dividend Policy Decisions |
| BCOM(H)-603 | International Financial Reporting Standards (IFRS) | Discipline Specific Elective (DSE-3) - Accounting Option (Choice based) | 6 | Framework for IFRS, Indian GAAP vs IFRS Convergence, Presentation of Financial Statements (IAS 1), IFRS for Specific Transactions (e.g., Revenue), Impact of IFRS on Indian Companies |
| BCOM(H)-604 | Computerized Accounting System (Practical) | Discipline Specific Elective (DSE-4) - Accounting Option (Choice based) | 2 | Advanced Tally ERP 9 features, Payroll processing in Tally, GST compliance in Tally, Bank reconciliation in Tally, Data backup and restoration |
| DSE-3-Other-Options | Other DSE-3 Options (Choice based) | Discipline Specific Elective (DSE-3) - Other Options | 6 | Financial Services (Finance), Rural Marketing (Marketing) |
| DSE-4-Other-Options | Other DSE-4 Options (Choice based) | Discipline Specific Elective (DSE-4) - Other Options | 6 | Entrepreneurial Finance (Finance), Digital Marketing (Marketing) |
