.png&w=1920&q=75)
BACHELOR-OF-COMMERCE in General Commerce 6 at Mariani College
Jorhat, Assam
.png&w=1920&q=75)
About the Specialization
What is General Commerce [6] at Mariani College Jorhat?
This General Commerce program at Mariani College, Jorhat, focuses on providing a comprehensive understanding of business, accounting, finance, and economic principles. It is structured under the Choice Based Credit System (CBCS) of Dibrugarh University, emphasizing both theoretical knowledge and practical applications relevant to the Indian business environment. The curriculum is designed to build a strong foundation for diverse career paths in commerce.
Who Should Apply?
This program is ideal for higher secondary (10+2) graduates who aspire to build a career in various facets of business, finance, accounting, or management within India. It caters to those seeking a robust academic base for pursuing professional qualifications like CA, CS, or CMA, or for advanced studies such as an MBA. Aspiring entrepreneurs and individuals targeting government or public sector jobs will also find it beneficial.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as accountants, tax consultants, financial analysts, market researchers, or business development executives. Entry-level salaries typically range from INR 2.5 to 4.5 LPA, with significant growth potential up to INR 8-15 LPA for experienced professionals. The program also serves as a strong foundation for competitive examinations and further academic pursuits.
Student Success Practices
Foundation Stage
Master Core Accounting & Management Principles- (Semester 1-2)
Dedicate extensive time to thoroughly understand Financial Accounting and Business Organization and Management. Utilize online tutorials, practice ledger entries diligently, and participate in peer study groups to solidify fundamental concepts, which are crucial for advanced commerce subjects.
Tools & Resources
NCERT textbooks (Class 11/12 Commerce), Khan Academy (Accounting courses), College Library Accounting Practice Sets
Career Connection
A strong grasp of these foundational principles is essential for all finance and accounting roles, preparing students for initial career steps as junior accountants or business administrators in Indian companies.
Develop Essential Communication Skills- (Semester 1-2)
Actively participate in classroom discussions, group projects, and presentations, especially in subjects like Communicative English. Focus on improving both written clarity and verbal articulation, as strong communication is a non-negotiable skill for professional interactions in any Indian corporate setting.
Tools & Resources
Grammarly Premium, Toastmasters International (if local clubs available), Online Business English courses (e.g., Coursera)
Career Connection
Effective communication is highly valued by Indian recruiters, opening doors to client-facing roles, management positions, and ensuring success in placement interviews.
Build a Foundation in Quantitative Aptitude- (Semester 1-2)
Regularly practice problems from Business Statistics, focusing on data interpretation, measures of tendency, and dispersion. Engage with numerical puzzles and logical reasoning questions to enhance analytical thinking, which is vital for competitive exams and data-driven roles.
Tools & Resources
RS Aggarwal''''s Quantitative Aptitude, IndiaBix.com (Aptitude section), YouTube tutorials on statistical concepts
Career Connection
Quantitative aptitude is a key screening criterion for many government jobs, banking sector roles, and analytical positions in Indian companies, significantly improving employability and test scores.
Intermediate Stage
Gain Practical Software Proficiency- (Semester 3-4)
Beyond theoretical learning in Computer Applications in Business and E-Commerce, actively learn and practice accounting software like Tally ERP 9 and advanced Excel functions. Seek out relevant certifications or workshops to gain hands-on expertise.
Tools & Resources
Tally Education Partner programs, Microsoft Excel certification courses (e.g., via LinkedIn Learning), NPTEL/Coursera courses on business software
Career Connection
Hands-on software skills such as Tally and advanced Excel are essential for accounting, finance, and data analysis roles in Indian SMEs and larger corporations, ensuring immediate industry readiness.
Understand Taxation and Regulatory Frameworks- (Semester 3-4)
Focus intently on Income Tax Law and Practice, and Company Law, by solving practical case studies and staying updated on recent amendments via government websites. Attend webinars and workshops on GST and corporate legal frameworks.
Tools & Resources
Income Tax Department website (India), GST Portal India, ICAI publications for regulatory updates
Career Connection
Expertise in Indian tax laws and corporate governance is highly sought after by accounting firms, tax consultancies, and compliance departments, offering specialized and secure career avenues.
Explore Interdisciplinary Electives- (Semester 3-4)
Carefully choose Generic Electives such as Microeconomics or Indian Economy and Skill Enhancement Courses that broaden your perspective or align with potential career interests. Use these to understand the broader economic landscape impacting commerce and business in India.
Tools & Resources
NITI Aayog reports and policy briefs, Reserve Bank of India (RBI) publications, Economic Survey of India documents
Career Connection
A holistic understanding of the Indian economy and diverse skills enhances versatility, making graduates more adaptable and attractive for varied roles in a complex and evolving job market.
Advanced Stage
Undertake Industry-Relevant Projects and Internships- (Semester 5-6)
Actively pursue the Project Work / Internship option in Semester 6. Seek opportunities with local businesses, NGOs, or Chartered Accountant firms to apply learned concepts. Focus on problem-solving, data analysis, and meticulous documentation to build a strong resume.
Tools & Resources
Internshala.com, LinkedIn Jobs, College Placement Cell support for local opportunities
Career Connection
Practical experience through internships is a significant differentiator in Indian job placements, often leading to pre-placement offers and demonstrating immediate readiness for corporate challenges.
Prepare for Professional Certifications and Higher Studies- (Semester 5-6)
Simultaneously prepare for professional exams like CA Foundation, CS Executive, CMA, or entrance tests for MBA programs (CAT, MAT, XAT). Leverage the strong theoretical base provided by the B.Com curriculum to excel in these competitive examinations.
Tools & Resources
Reputable coaching institutes for competitive exams, Previous year question papers and mock tests online, Official websites of professional bodies (ICAI, ICSI, ICMAI)
Career Connection
These certifications and higher education degrees significantly boost earning potential and accelerate career progression in India, providing a competitive edge in specialized financial and management fields.
Network and Develop Professional Etiquette- (Semester 5-6)
Attend industry seminars, workshops, and college alumni meets to expand your professional network. Practice professional communication, resume building, and interview etiquette. Build rapport with faculty, seniors, and industry professionals for mentorship and future career opportunities.
Tools & Resources
LinkedIn professional networking platform, College Alumni Network initiatives, Career counselling workshops provided by the college
Career Connection
Networking is crucial for uncovering hidden job opportunities, gaining mentorship, and understanding current industry trends, all of which are vital for a successful career launch and sustained growth in the Indian professional landscape.
Program Structure and Curriculum
Eligibility:
- Higher Secondary Examination (10+2) or equivalent in Commerce stream with 45% marks in aggregate.
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 |
|---|---|---|---|---|
| BCOM-C101 | Financial Accounting I | Core | 6 | Theoretical Framework of Accounting, Accounting Process, Final Accounts (Manufacturing, Trading, P&L, Balance Sheet), Accounting for Not-for-Profit Organizations, Accounting from Incomplete Records |
| BCOM-C102 | Business Organization and Management | Core | 6 | Introduction to Business and its Forms, Meaning and Importance of Management, Functions of Management (Planning, Organizing, Directing), Controlling and Decision Making, Coordination and Motivation Theories |
| BCOM-GE101 | Microeconomics | Generic Elective | 6 | Introduction to Economics and Basic Problems, Consumer Behaviour (Utility Analysis, Indifference Curve), Demand and Supply Analysis, Production Function and Cost Analysis, Market Structures (Perfect Competition, Monopoly) |
| BCOM-AECC101 | Environmental Studies | Ability Enhancement Compulsory Course | 4 | Multidisciplinary Nature of Environmental Studies, Natural Resources and Associated Problems, Ecosystems and Biodiversity, Environmental Pollution: Causes and Control Measures, Social Issues and the Environment, Human Population and Environment |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-C201 | Business Law | Core | 6 | Indian Contract Act, 1872 (Essentials, Offer, Acceptance), Void Agreements and Contingent Contracts, Special Contracts (Indemnity, Guarantee, Bailment, Pledge), Sale of Goods Act, 1930 (Conditions, Warranties, Transfer of Property), Negotiable Instruments Act, 1881 (Promissory Note, Bill of Exchange, Cheque) |
| BCOM-C202 | Business Statistics | Core | 6 | Introduction to Statistics (Scope, Limitations), Collection and Presentation of Data, Measures of Central Tendency (Mean, Median, Mode), Measures of Dispersion (Range, Standard Deviation), Correlation and Regression Analysis, Index Numbers (Construction, Uses) |
| BCOM-GE201 | Macroeconomics | Generic Elective | 6 | Introduction to Macroeconomics (Concepts, Variables), National Income Accounting (Methods, Difficulties), Money and Banking (Functions of Money, Central and Commercial Banks), Inflation and Unemployment, Fiscal and Monetary Policy |
| BCOM-AECC201 | Communicative English | Ability Enhancement Compulsory Course | 4 | Grammar and Usage (Parts of Speech, Tenses, Voice), Reading Comprehension, Writing Skills (Paragraph, Essay, Letter Writing), Oral Communication Skills (Group Discussion, Presentation), Business Correspondence and Report Writing |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-C301 | Income Tax Law and Practice | Core | 6 | Basic Concepts of Income Tax (Assessee, Assessment Year), Residential Status and Tax Incidence, Heads of Income (Salaries, House Property), Profits and Gains of Business or Profession, Capital Gains and Income from Other Sources, Deductions from Gross Total Income |
| BCOM-C302 | Company Law | Core | 6 | Introduction to Company Law (Definition, Characteristics), Types of Companies, Incorporation of a Company, Memorandum and Articles of Association, Share Capital and Debentures, Management and Administration (Directors, Meetings), Dividends, Accounts, and Audit |
| BCOM-SEC301 | E-Commerce | Skill Enhancement Course | 4 | Introduction to E-Commerce (Meaning, Features), E-Commerce Business Models (B2C, B2B, C2C), E-Marketing and Advertising, E-Payment Systems (Credit Card, Debit Card, UPI), Security and Legal Aspects in E-Commerce |
| BCOM-GE301 | Indian Economy | Generic Elective | 6 | Basic Characteristics of Indian Economy, Agriculture Sector (Role, Problems, Policies), Industrial Sector (Evolution, MSMEs, Industrial Policy), Service Sector Growth and Challenges, Economic Reforms since 1991 (Liberalization, Privatization, Globalization), Poverty, Unemployment, and Inequality |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-C401 | Cost Accounting | Core | 6 | Introduction to Cost Accounting (Concepts, Objectives), Elements of Cost (Material, Labour, Overhead), Material Costing (Inventory Control, FIFO, LIFO), Labour Costing (Remuneration Methods, Idle Time), Overhead Costing (Classification, Allocation, Absorption), Methods of Costing (Job, Batch, Contract, Process) |
| BCOM-C402 | Marketing Management | Core | 6 | Introduction to Marketing (Core Concepts, Philosophies), Marketing Environment (Micro and Macro), Consumer Buying Behaviour, Market Segmentation, Targeting, and Positioning, Product Decisions (Product Life Cycle, Branding), Pricing, Place (Distribution), and Promotion Decisions |
| BCOM-SEC401 | Computer Applications in Business | Skill Enhancement Course | 4 | Word Processing (MS Word Basics, Document Formatting), Spreadsheet for Business (MS Excel, Formulas, Charts), Presentation Software (MS PowerPoint, Slide Design), Database Management System (MS Access Basics), Internet and its Applications (Email, Browsing, Online Tools) |
| BCOM-GE401 | Principles of Marketing | Generic Elective | 6 | Fundamentals of Marketing (Nature, Scope), Marketing Environment Analysis, Marketing Mix (Product, Price, Place, Promotion), Consumer and Business Markets, Market Segmentation and Targeting, New Product Development |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-C501 | Principles of Microeconomics | Core | 6 | Basic Economic Problems and Concepts, Demand and Supply Analysis (Elasticity), Theory of Consumer Behaviour (Cardinal and Ordinal Approach), Theory of Production and Costs (Short run, Long run), Market Structures (Perfect Competition, Monopoly, Oligopoly), Factor Pricing (Rent, Wages, Interest, Profit) |
| BCOM-C502 | Fundamentals of Financial Management | Core | 6 | Introduction to Financial Management (Scope, Objectives), Time Value of Money (Compounding, Discounting), Capital Budgeting Decisions (Techniques, Risk Analysis), Cost of Capital (Equity, Debt, WACC), Capital Structure Theories, Working Capital Management (Estimation, Financing) |
| BCOM-DSE501 | Auditing and Corporate Governance | Discipline Specific Elective | 6 | Introduction to Auditing (Objectives, Types, Principles), Audit Planning, Procedure, and Documentation, Internal Control and Internal Check Systems, Vouching and Verification of Assets and Liabilities, Audit Report and Certificates, Corporate Governance (Principles, SEBI Guidelines) |
| BCOM-DSE502 | Indirect Tax Law | Discipline Specific Elective | 6 | Introduction to Indirect Taxes (Concepts, Types), Goods and Services Tax (GST) Act, 2017 (Framework, CGST, SGST, IGST), Levy and Collection of GST, Supply under GST, Input Tax Credit Mechanism, Registration, Returns, and Payment of GST, Customs Act, 1962 (Types of Duties, Valuation) |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-C601 | Goods and Services Tax (GST) and Customs Duty | Core | 6 | Overview of GST (Genesis, Constitutional Provisions), GST Mechanism and Administration, Input Tax Credit and Reverse Charge Mechanism, GST Procedures (Registration, Return Filing, E-way Bills), Customs Act, 1962 (Basic Concepts, Types of Duties), Valuation and Assessment of Customs Duty |
| BCOM-C602 | Management Accounting | Core | 6 | Nature and Scope of Management Accounting, Financial Statement Analysis (Ratio Analysis, Common Size), Fund Flow Statement, Cash Flow Statement (AS-3), Budgetary Control (Types of Budgets, Budgetary Process), Standard Costing and Variance Analysis, Marginal Costing and Break-Even Analysis |
| BCOM-DSE601 | International Business | Discipline Specific Elective | 6 | Introduction to International Business (Nature, Scope), Theories of International Trade, Modes of Entry into International Business, Foreign Exchange Market (Exchange Rate Determination), International Financial Management (Sources of Finance), International Business Environment (Economic, Cultural, Legal) |
| BCOM-DSE602 | Project Work / Internship | Discipline Specific Elective (Project/Internship) | 6 | Problem Identification and Research Design, Data Collection, Analysis, and Interpretation, Report Writing and Documentation Standards, Presentation Skills and Viva-Voce Preparation, Application of Commerce Principles to Real-world Scenarios |
