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BCOM in General at Gujarat University

Gujarat University is a premier public state university located in Ahmedabad, established in 1949. Renowned for its diverse academic offerings and robust research ecosystem, the university provides over 422 UG, PG, diploma, and doctoral programs. Its expansive 300-acre campus fosters a vibrant learning environment, complemented by a strong focus on career outcomes.

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Ahmedabad, Gujarat

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About the Specialization

What is General at Gujarat University Ahmedabad?

This BCom program at Gujarat University focuses on providing a comprehensive foundation in commerce and business principles. It equips students with essential knowledge in accounting, finance, economics, and management, preparing them for diverse roles in India''''s dynamic economic landscape. The program emphasizes theoretical understanding coupled with practical business applications relevant to the Indian market.

Who Should Apply?

This program is ideal for fresh graduates seeking entry into accounting, banking, financial services, or general business administration. It also suits individuals aiming to pursue professional qualifications like CA, CS, or MBA. Students with a strong aptitude for numbers, business strategy, and analytical thinking will thrive in this environment, benefiting from a robust curriculum.

Why Choose This Course?

Graduates of this program can expect promising career paths as accountants, financial analysts, business consultants, or marketing executives. Entry-level salaries in India typically range from INR 2.5 LPA to 5 LPA, with significant growth potential up to INR 10-15 LPA for experienced professionals. The curriculum often aligns with foundational requirements for competitive exams and higher studies in India.

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Student Success Practices

Foundation Stage

Build Core Conceptual Strength- (Semester 1-2)

Focus on thoroughly understanding fundamental concepts in financial accounting, business economics, and statistics. Utilize textbooks, reference books, and online tutorials (like Khan Academy for basics) to solidify understanding. This forms the bedrock for advanced subjects and competitive exams.

Tools & Resources

Textbooks, Reference books, Khan Academy, Study groups

Career Connection

Strong fundamentals are crucial for cracking entry-level roles and for professional exams like CA/CS/CMA.

Develop Effective Study Habits- (Semester 1-2)

Practice regular revision, make concise notes, and solve previous year''''s question papers. Form study groups with peers to discuss challenging topics and learn collaboratively. Active participation in class discussions enhances comprehension and problem-solving skills.

Tools & Resources

Previous year papers, Personalized notes, Study groups, Class discussions

Career Connection

Efficient study habits build discipline, essential for managing workloads in academic and professional life.

Initiate Basic Software Skills- (Semester 1-2)

Start learning basic office productivity tools like MS Excel for data entry and analysis, and Tally for accounting. These practical skills are highly valued in entry-level commerce roles in India and provide an early competitive edge in the job market.

Tools & Resources

MS Excel, Tally ERP 9/Prime, Online tutorials

Career Connection

Proficiency in these tools is a basic requirement for most commerce-related jobs in India, enhancing immediate employability.

Intermediate Stage

Apply Theoretical Knowledge to Case Studies- (Semester 3-4)

Engage with real-world business case studies in subjects like financial management and business law. Participate in college-level business competitions or simulations to gain practical application experience. Resources like simplified Harvard Business Review cases can be helpful.

Tools & Resources

Business case studies, College competitions, Business simulations

Career Connection

Develops critical thinking and problem-solving skills, highly sought after in analytical and managerial roles.

Seek Industry Exposure through Internships/Workshops- (Semester 3-4)

Actively search for short-term internships during breaks at local accounting firms, banks, or small businesses in Ahmedabad. Attend industry-specific workshops and seminars to understand current trends and expand your professional network, gaining practical insights.

Tools & Resources

Internship portals (LinkedIn, Internshala), Industry workshops, Networking events

Career Connection

Provides real-world experience, builds a professional network, and clarifies career interests, leading to better placement opportunities.

Enhance Communication & Presentation Skills- (Semester 3-4)

Focus on improving both written and oral communication through presentations, group discussions, and formal report writing in subjects like Business Communication. Join toastmasters clubs or college debate societies to refine public speaking, crucial for corporate roles.

Tools & Resources

Toastmasters International, College debate clubs, Presentation software (PowerPoint)

Career Connection

Effective communication is a universal skill, critical for interviews, team collaboration, and client interactions in any business field.

Advanced Stage

Targeted Professional Skill Development- (Semester 5-6)

Based on preferred career paths (e.g., finance, auditing, taxation), pursue certifications or advanced courses. For example, prepare for entrance exams for CA, CS, CMA, or NISM certifications. Utilize platforms like Udemy or Coursera for specialized learning, tailoring your skillset.

Tools & Resources

CA/CS/CMA institutes, NISM certifications, Online courses (Udemy, Coursera)

Career Connection

Specialized certifications significantly boost employability and salary potential in specific commerce sectors in India.

Intensive Placement Preparation- (Semester 5-6)

Dedicate significant time to resume building, mock interviews, and aptitude test practice. Leverage college placement cells and alumni networks for guidance and opportunities. Focus on company-specific preparation for top recruiters in commerce and finance sectors.

Tools & Resources

College placement cell, Alumni network, Aptitude test platforms, Mock interview services

Career Connection

Directly impacts securing desired internships and full-time placements in leading Indian companies and MNCs operating in India.

Undertake Research Projects/Dissertations- (Semester 5-6)

Collaborate with faculty on a research project or undertake a dissertation on a relevant commerce topic. This demonstrates analytical and research capabilities, critical for higher studies and specialized roles, and can be a strong resume builder.

Tools & Resources

Faculty mentors, Academic databases, Research methodology guides

Career Connection

Showcases advanced analytical skills and commitment to a field, advantageous for roles requiring in-depth analysis or for pursuing an MBA/MCom.

Program Structure and Curriculum

Eligibility:

  • 10+2 (Higher Secondary Examination) from a recognized board, preferably in Commerce stream, or equivalent.

Duration: 3 years / 6 semesters

Credits: 144 (approx. 24 credits per semester) Credits

Assessment: Internal: 30%, External: 70%

Semester-wise Curriculum Table

Semester 1

Subject CodeSubject NameSubject TypeCreditsKey Topics
Financial Accounting – ICore4Accounting Concept and Convention, Introduction to Indian Accounting Standards (Ind AS), Final Accounts of Trading and Non-Trading Concerns, Accounts from Incomplete Records (Single Entry System)
Business Economics – ICore4Introduction to Economics, Theory of Consumer Behaviour, Theory of Production, Theory of Cost, Market Structure - Perfect Competition
Business Statistics – ICore4Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Skewness, Correlation
Business Communication – I (English / Gujarati)Core4Introduction to Communication, Types of Communication, Barriers to Communication, Business Correspondence, Report Writing
Business EnvironmentCore4Introduction to Business Environment, Economic Environment, Political & Legal Environment, Socio-Cultural Environment, Technological Environment
Computer FundamentalsSkill Enhancement4Basics of Computer, Operating Systems, Microsoft Office Suite, Internet and Web Browsing, Cyber Security Basics

Semester 2

Subject CodeSubject NameSubject TypeCreditsKey Topics
Financial Accounting – IICore4Partnership Accounts (Admission, Retirement, Death), Dissolution of Partnership Firm, Accounting for Joint Stock Companies (Issue of Shares & Debentures), Redemption of Debentures
Business Economics – IICore4Theory of Monopoly, Monopolistic Competition, Oligopoly, Theory of Rent, Wages, Interest, Profit
Business Statistics – IICore4Regression Analysis, Index Numbers, Time Series Analysis, Probability, Random Variables and Probability Distributions
Business Communication – II (English / Gujarati)Core4Oral Communication, Presentations, Group Discussions, Interviews, Public Speaking
Marketing ManagementCore4Introduction to Marketing, Marketing Mix, Product Life Cycle, Pricing Strategies, Distribution Channels, Promotion Mix
E-CommerceSkill Enhancement4Introduction to E-Commerce, E-Business Models, E-Payment Systems, E-Marketing, Cyber Security in E-Commerce

Semester 3

Subject CodeSubject NameSubject TypeCreditsKey Topics
Advanced Accounting – ICore4Amalgamation, Absorption, Reconstruction of Companies, Branch Accounts, Departmental Accounts
Business Law – I (Mercantile Law)Core4Indian Contract Act 1872, Sale of Goods Act 1930, Negotiable Instruments Act 1881
Financial Management – ICore4Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Capital Structure Theories
Company LawCore4Introduction to Company Law, Formation of a Company, Memorandum & Articles of Association, Prospectus, Shares & Debentures
Principles of ManagementCore4Nature & Significance of Management, Planning, Organizing, Staffing, Directing, Controlling
Banking and InsuranceSkill Enhancement4Introduction to Banking, Types of Banks, RBI Functions, Introduction to Insurance, Types of Insurance

Semester 4

Subject CodeSubject NameSubject TypeCreditsKey Topics
Advanced Accounting – IICore4Consolidated Financial Statements, Human Resource Accounting, Social Responsibility Accounting, Inflation Accounting
Business Law – II (Industrial & Labour Law)Core4Factories Act 1948, Minimum Wages Act 1948, Payment of Wages Act 1936, Employees'''' Provident Funds Act 1952
Financial Management – IICore4Working Capital Management, Dividend Policy, Mergers & Acquisitions, International Financial Management
AuditingCore4Introduction to Auditing, Types of Audit, Audit Planning & Procedures, Vouching & Verification, Auditor''''s Report
Entrepreneurship DevelopmentCore4Concept of Entrepreneurship, Entrepreneurial Motivation, Project Identification & Formulation, Small Business Management, Government Policies for SMEs
Fundamentals of TaxationSkill Enhancement4Basic Concepts of Income Tax, Heads of Income Overview, GST Fundamentals, Types of Taxes in India, Tax Planning Basics

Semester 5

Subject CodeSubject NameSubject TypeCreditsKey Topics
Cost Accounting – ICore4Introduction to Cost Accounting, Cost Concepts & Classifications, Material Cost Control, Labour Cost Control, Overhead Cost
Indian Financial SystemCore4Indian Financial System Structure, Money Market, Capital Market, Financial Instruments, Financial Institutions (RBI, SEBI)
Income Tax Law & Practice – ICore4Basic Concepts of Income Tax, Residential Status & Tax Incidence, Income from Salaries, Income from House Property, Profits & Gains of Business or Profession
Environmental StudiesCompulsory4Multidisciplinary Nature of Environmental Studies, Ecosystems, Biodiversity and its Conservation, Environmental Pollution, Social Issues and the Environment
Advanced Accounting and Auditing – IElective (Example from Group A)4Accounting for Banking Companies, Accounting for Insurance Companies, Valuation of Shares, Valuation of Goodwill
Advanced Accounting and Auditing – IIElective (Example from Group A)4Recent Trends in Auditing, Cost Audit, Management Audit, Social Audit, Environmental Audit

Semester 6

Subject CodeSubject NameSubject TypeCreditsKey Topics
Cost Accounting – IICore4Methods of Costing (Job, Batch, Process), Standard Costing & Variance Analysis, Marginal Costing & Break-Even Analysis, Budgetary Control
Auditing and Corporate GovernanceCore4Introduction to Auditing, Types of Audit, Audit Planning & Procedures, Vouching & Verification, Auditor''''s Report, Corporate Governance Principles
Income Tax Law & Practice – IICore4Capital Gains, Income from Other Sources, Clubbing of Income, Set-off and Carry Forward of Losses, Deductions from Gross Total Income, Assessment of Individuals
Advanced Accounting and Auditing – IIIElective (Example from Group A)4Accounting for Amalgamation, Absorption and External Reconstruction, Accounting for Holding Companies
Advanced Accounting and Auditing – IVElective (Example from Group A)4Internal Audit, Investigation, Audit of Different Types of Undertakings (Banks, Insurance, NPOs)
Advanced Accounting and Auditing – VElective (Example from Group A)4International Auditing Standards, Forensics Audit, Green Accounting, Ethics in Auditing
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