

BCOM in General at Gujarat Arts & Science College


Ahmedabad, Gujarat
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About the Specialization
What is General at Gujarat Arts & Science College Ahmedabad?
This General BCom program at Gujarat Arts and Commerce College (Evening) focuses on providing a comprehensive foundation in business, finance, accounting, and economics. It equips students with broad commercial knowledge essential for various sectors in the Indian economy. The program emphasizes practical skills and theoretical understanding, preparing graduates for diverse roles in the evolving Indian business landscape, including entrepreneurial ventures and public services.
Who Should Apply?
This program is ideal for recent 10+2 graduates aspiring for a career in commerce, finance, or business administration. It also suits individuals keen on pursuing professional certifications like CA, CS, or CMA, and those aiming for government jobs. Ambitious students seeking a strong academic base before specializing in postgraduate studies or management roles will find this program beneficial for their career trajectory.
Why Choose This Course?
Graduates of this program can expect diverse career paths in accounting, banking, financial services, taxation, and general management within India. Entry-level salaries typically range from INR 2.5 Lakhs to 4 Lakhs per annum, with significant growth potential for experienced professionals. The program aligns well with foundational requirements for professional certifications and offers opportunities in both private sector companies and government organizations across the country.

Student Success Practices
Foundation Stage
Master Fundamental Concepts and Communication Skills- (Semester 1-2)
Actively engage with core accounting, economics, and mathematics concepts. Prioritize developing strong English communication and commercial communication skills, which are vital for all career paths. Participate in college debates or presentations to enhance public speaking and confidence.
Tools & Resources
NCERT textbooks, Financial Accounting by M.Y. Khan & P.K. Jain, College Communication Labs, Toastmasters (if available locally)
Career Connection
A solid foundation in these areas is crucial for subsequent learning and provides essential soft skills highly valued in entry-level corporate and public sector roles.
Build Digital Literacy and Office Suite Proficiency- (Semester 1-2)
Beyond theoretical computer fundamentals, dedicate time to hands-on practice with MS Office applications like Excel for data analysis and Word for report writing. Utilize online tutorials and projects to become proficient, as these skills are universally required in the Indian job market.
Tools & Resources
Microsoft Learn, NPTEL courses for Computer Fundamentals, Local computer training institutes
Career Connection
Employers in India across all sectors expect proficiency in office productivity tools for day-to-day operations and data management, directly impacting employability.
Form Study Groups and Seek Peer Mentorship- (Semester 1-2)
Collaborate with peers to discuss challenging subjects, solve problems, and prepare for exams. Actively seek guidance from senior students who have successfully navigated the initial semesters. This fosters a supportive learning environment and clarifies complex topics.
Tools & Resources
College library study rooms, WhatsApp groups for academic discussion, Senior student networks
Career Connection
Developing teamwork and networking skills early on is beneficial for future group projects and professional collaborations, enhancing social capital for career advancement.
Intermediate Stage
Explore Elective Options for Specialization Clarity- (Semester 3-5)
Engage deeply with the chosen elective group (e.g., Accountancy, Banking, Statistics) by attending workshops, guest lectures, and researching career prospects. This helps in understanding the practical applications and industry relevance of the specialization choices available within BCom General.
Tools & Resources
Industry journals, Career counseling sessions, LinkedIn for industry insights
Career Connection
A well-informed elective choice can lead to a more focused career path and better alignment with industry demands, especially for mid-level roles in India.
Undertake Mini-Projects and Internships- (Semester 3-5)
Seek out short-term internships during semester breaks or engage in mini-projects related to subjects like Advanced Accounting, Marketing, or Business Statistics. This provides invaluable real-world exposure to business operations and problem-solving, enhancing practical skills.
Tools & Resources
College placement cell, Internshala, Local CA firms/SMEs, Government department internships
Career Connection
Practical experience through internships is a key differentiator in the competitive Indian job market, often leading to pre-placement offers or stronger interview performance.
Participate in Inter-College Competitions and Workshops- (Semester 3-5)
Actively participate in business quizzes, case study competitions, marketing fests, or accounting workshops organized by the college or other institutions. This builds confidence, tests knowledge, and expands professional networks within the commerce student community.
Tools & Resources
College event notices, Youth4Work, Online competition platforms
Career Connection
Such participation hones analytical thinking, presentation skills, and adds valuable achievements to your resume, making you more attractive to Indian recruiters.
Advanced Stage
Intensive Placement Preparation and Skill Refinement- (Semester 6)
Focus on refining interview skills, resume building, and aptitude test preparation. Actively engage with the placement cell for mock interviews and company-specific preparation. Polish advanced accounting, financial modeling, or analytical skills based on your career aspirations.
Tools & Resources
College Placement Cell, Online aptitude platforms (e.g., Indiabix), Mock interview sessions, Advanced Excel courses
Career Connection
Thorough preparation directly translates to higher chances of securing desired placements in reputed Indian companies and financial institutions.
Undertake a Capstone Project or Dissertation- (Semester 6)
Work on a comprehensive research project or a dissertation on a relevant business topic, ideally with a practical application or industry focus. This demonstrates independent research, analytical capabilities, and deep subject matter expertise.
Tools & Resources
Academic advisors, Research databases (JSTOR, Google Scholar), Industry reports
Career Connection
A strong capstone project enhances your academic profile, provides a talking point in interviews, and showcases your ability to contribute to industry-specific challenges.
Network with Alumni and Industry Professionals- (Semester 6)
Leverage college alumni networks and professional platforms to connect with industry experts. Attend industry seminars, virtual meetups, and career fairs to gain insights into current trends and potential job opportunities, fostering long-term career relationships.
Tools & Resources
LinkedIn, College Alumni Association events, Industry conferences (online/offline)
Career Connection
Networking is crucial for career progression in India, providing mentorship, job leads, and insights into various organizational cultures and growth trajectories.
Program Structure and Curriculum
Eligibility:
- Passed H.S.C. (10+2) examination or equivalent from a recognized board.
Duration: 3 years (6 semesters)
Credits: 136 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC101 | Financial Accounting - I | Core | 4 | Introduction to Accounting, Accounting Cycle, Final Accounts of Sole Trader, Consignment Accounts, Joint Venture Accounts |
| CC102 | Business Economics - I | Core | 4 | Nature and Scope of Business Economics, Theory of Demand and Supply, Theory of Production, Theory of Cost, Pricing under different market conditions |
| CC103 | Commercial Communication - I | Core | 4 | Introduction to Communication, Types of Communication, Written Communication, Oral Communication, Barriers to Communication |
| CC104 | Business Mathematics - I | Core | 4 | Basic Mathematics for Business, Set Theory, Matrices and Determinants, Ratio, Proportion and Variation, Progressions |
| CC105 | Computer Fundamentals & MS-Office | Foundation Elective | 4 | Introduction to Computers, MS Word, MS Excel, MS PowerPoint, Internet Concepts |
| FC101 | English Communication | Foundation Course | 4 | Grammar and Vocabulary, Reading Comprehension, Essay Writing, Letter Writing, Public Speaking |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC201 | Financial Accounting - II | Core | 4 | Partnership Accounts - Admission, Partnership Accounts - Retirement, Partnership Accounts - Death, Amalgamation of Firms, Introduction to Company Accounts |
| CC202 | Business Economics - II | Core | 4 | National Income, Money and Banking, Inflation, Business Cycles, Public Finance |
| CC203 | Commercial Communication - II | Core | 4 | Business Letters, Report Writing, Presentation Skills, Interview Skills, Group Discussion |
| CC204 | Business Statistics - I | Core | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Skewness, Correlation |
| CC205 | Principles of Management | Foundation Elective | 4 | Nature of Management, Planning, Organizing, Staffing, Directing, Controlling |
| FC201 | Environmental Studies | Foundation Course | 4 | Ecosystems, Biodiversity, Environmental Pollution, Global Environmental Issues, Environmental Ethics |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC301 | Advanced Accounting - I | Core | 4 | Valuation of Goodwill, Valuation of Shares, Final Accounts of Companies, Accounting for Amalgamation (AS-14), Accounting for Reconstruction |
| CC302 | Mercantile Law - I | Core | 4 | Indian Contract Act, Sale of Goods Act, Negotiable Instruments Act, Consumer Protection Act, Cyber Laws |
| CC303 | Business Statistics - II | Core | 4 | Regression Analysis, Index Numbers, Time Series Analysis, Probability Theory, Theoretical Distributions |
| CC304 | Principles of Marketing | Core | 4 | Introduction to Marketing, Marketing Environment, Market Segmentation, Product Decisions, Pricing Decisions |
| AE301 | Advanced Accounting - III | Elective | 4 | Accounting for Banking Companies, Accounting for Insurance Companies, Double Account System, Royalty Accounts, Investment Accounts |
| AE302 | Auditing | Elective | 4 | Introduction to Auditing, Internal Control, Types of Audit, Audit of Limited Companies, Audit Report |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC401 | Advanced Accounting - II | Core | 4 | Accounting for Holding Companies, Branch Accounts, Departmental Accounts, Insolvency Accounts, Human Resource Accounting |
| CC402 | Mercantile Law - II | Core | 4 | Indian Partnership Act, Limited Liability Partnership Act, Companies Act 2013 (Intro), Foreign Exchange Management Act (FEMA), Securities and Exchange Board of India (SEBI) Act |
| CC403 | Business Management - I | Core | 4 | Scientific Management, Functions of Management, Coordination, Delegation and Decentralization, Organizational Structure |
| CC404 | Principles of Financial Management | Core | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting, Cost of Capital, Working Capital Management |
| AE403 | Direct Tax - I | Elective | 4 | Basic Concepts of Income Tax, Residential Status, Heads of Income (Salary, House Property), Profits and Gains of Business/Profession (Intro), Capital Gains (Intro) |
| AE404 | Cost Accounting - I | Elective | 4 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Activity Based Costing |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC501 | Corporate Accounting - I | Core | 4 | Issue of Shares & Debentures, Forfeiture & Reissue of Shares, Redemption of Preference Shares & Debentures, Underwriting of Shares, Managerial Remuneration |
| CC502 | Banking & Financial System | Core | 4 | Indian Banking System, Commercial Banks, Reserve Bank of India, Financial Markets, Financial Services |
| CC503 | Auditing & Corporate Governance | Core | 4 | Company Auditor, Audit Procedures, Corporate Governance Principles, SEBI Regulations on Corporate Governance, Ethics in Business |
| AE505 | Direct Tax - II | Elective | 4 | Heads of Income (PGBP, Capital Gains), Income from Other Sources, Clubbing of Income, Set-off and Carry Forward of Losses, Deductions from Gross Total Income |
| AE506 | Cost Accounting - II | Elective | 4 | Process Costing, Contract Costing, Joint and By-Products, Standard Costing, Variance Analysis |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC601 | Corporate Accounting - II | Core | 4 | Valuation of Shares & Goodwill, Amalgamation of Companies, Internal Reconstruction, Liquidator''''s Final Statement, Consolidated Financial Statements |
| CC602 | International Business | Core | 4 | Introduction to International Business, Theories of International Trade, Foreign Direct Investment, Globalization, International Economic Institutions |
| CC603 | Management Accounting | Core | 4 | Introduction to Management Accounting, Financial Statement Analysis, Fund Flow Statement, Cash Flow Statement, Budgetary Control |
| AE607 | Indirect Tax | Elective | 4 | Introduction to GST, Supply under GST, Input Tax Credit, GST Registration, Returns and Payments under GST |
| AE608 | Financial Management | Elective | 4 | Capital Structure, Dividend Policy, Sources of Long-Term Finance, Working Capital Management (Advanced), Financial Forecasting |




