bachelor of commerce

Bachelor of Commerce (B.Com.)

Bachelor of Commerce is a four-year undergraduate academic degree awarded to students enrolled under the FYUGP structure of Gauhati University, which has been implemented from the academic session 2023–24. The degree programme has been structured as per the UGC Curriculum Framework published in November 2022, based on NEP 2020.The course is primarily categorized into Core, Elective, Ability, Value-Added, Multidisciplinary, and Skill Enhancement courses. A student needs to earn the required number of credits in order to successfully complete the degree. A summary of GU–NEP 2020 can be viewed on the Gauhati University website: http://syllabus.gauhati.ac.in/.

The degree provides students with a wide range of managerial skills and competence in related areas of commerce. It equips students with knowledge of accounting principles, export and import laws, economic policies, and other aspects that impact trade and business. Commerce students can also pursue professional courses such as CA, CWA, CS, and other related programmes with ease.

Major subject Offered: Accountancy, Finance, Human Resource management, Marketing Management

Semester
Core Course (With Credit)
    Common Course (With Credit)
Total
  1st   Major 1(4)   Minor 1(4)         MDC - 1 (3)   VAC - 1 (2)   AEC - 1 (4)   Maj Oriented SEC(3)   20
  2nd   Major 2 (4)   Minor 2 (4)         MDC - 2 (3)   VAC - 2 (2)   AEC - 2 (4)   Maj Oriented SEC(3)   20
  3rd   Major 3 (4)   Major 4 (4)   Minor 3 (4)       MDC - 3 (3)   VAC - 3: (2)     SEC (3)   20
  4th   Major 5 (4)   Major 6 (4)   Major 7 (4)   Major 8 (4)   Minor 4 (4)           20
  5th   Major 9 (4)   Major 10 (4)   Major 11 (4)     Minor 5 (4)   INTERNSHIP (4 Credit)   20
  6th   Major 12 (4)   Major 13 (4)   Major 14 (4)   Major 15 (4)   Minor 6 (4)           20

Eligibility

A student who has passed the H.S. (10+2) in Arts, Science or Commerce from the AHSEC or an equivalent examination with at least 45% in aggregate may apply. Students appearing in the 10+2 final examination, whose results have not yet been declared may also apply.

 

Admission Procedure

  • Admission shall be made on the basis of the marks obtained in H. S. (10+2) Examination.
  • Students first need to register themselves in the Samarth Portal through the link https://gauhatiadmission.samarth.edu.in/
  • After registration they can select NEF College in the list of colleges offered by Gauhati University.
  • Interested students may also directly come to NEF College or Contact the office to get registered in the Samarth portal and process the admission.
  • Admission will be done on the basis of the merit list uploaded by the colleges in the Samarth Portal.

    • Requirement of Attendance:

    A student shall have to attend minimum 75% of total classes in each paper to be eligible to appear in each semester end examination.

    Course struCture
    Semesters I
    Semesters II

    General Paper:
    101 Business Mathematics (Compulsory for Major)/ Fundamentals of Insurance
    Core Paper:
    102 Financial Accounting – I
    103 Business Organization &    Entrepreneurship Development
    104 Indian Financial System
    Specialised Paper:
    105 Cost Accounting (Accountancy)
    105 Human Resource Management (Mgt)

    105 Rural & Micro Finance (Fin)

    General Paper:
    201 Communicative & Functional English-I/ Functional MIL-I
    Core Paper:
    202 Financial Accounting – II
    203 Principles of Management
    204 Business Statistics
    Specialised Paper:
    205 Cost Accounting (Accountancy)
    205 Human Resource Planning & Dev. (Mgt)
    205 Micro Credit Institutions (Fin)
    Semesters III
    Semesters IV

    General Paper:
    301 Environment Studies
    302 Communicative & Functional English-II/ Functional MIL-II
    Core Paper:
    303 Corporate Accounting
    304 Direct Taxes
    305 Corporate Law
    Specialised Paper:
    306 Advanced Corporate Accounting (Accy)
    306 Industrial Relations & Labour Law (Mgt)

    306 Financial Institutions & Markets (Fin)

    General Paper:
    401 Business Economics
    Core Paper:
    402 Auditing & Assurance
    403 Indirect Taxes
    404 Financial Services
    Specialised Paper:
    405 Advance Financial Accounting (Accy)
    405 Cost & Management Accounting (Mgt)

    405 International Banking (Fin)
    Semesters V
    Semesters VI

    General Paper:
    501 Business Environment
    Core Paper:
    502 Marketing Management
    503 Financial Management
    504 Regulatory Framework of Business-I
    Specialised Paper:
    505 Financial Statement Analysis (Accy)
    505 Customer Relation & Retail Trade (Mgt)

    505 International Trade (Fin)

    General Paper:
    601 Information Technology in Business
    Core Paper:
    602 Marketing of Service
    603 Modern Banking Practices
    604 Regulatory Framework of Business-II
    Specialised Paper:
    605 Project Report (on any topics of Commerce, Economics, Business, Industry or Service Sector)

    (Common for all Major Students)

    Details

    Bachelor of Commerce (B.Com.) is an undergraduate academic Degree awarded for a course in commerce. This is a three Year (six semesters) programme leading to the degree of Bachelor of Commerce (B.Com.) of Gauhati University. There will be one general paper in semester I, II, IV, V, VI and two in III semester and with addition to that there will be three core papers in all the six semesters and one specialised paper.  The degree provides the students with a wide range of managerial skills and competence in a particular area of commerce. It equips students with the knowledge of accounting principles, export and import laws, economic policies and other aspects that impacts trade and business. Commerce students can take up CA, CWA, CSS and other course easily.


    Major Subjects Offered:  Accountancy, Finance and Management.

    Eligibility
    A student who has passed the H.S. (10+2) in Arts, Science or Commerce from the AHSEC or an equivalent examination with at least 45% in aggregate may apply. Students appearing in the 10+2 final examination, whose results have not yet been declared may also apply.


    Admission Procedure:
    Admission shall be made on the basis of the marks obtained in H. S. (10+2) Examination.

    The selection of Major will be on the basis of merit on the day of admission, subject to the availability of seats. If any seat remains unfilled or if any admitted student remains continuously absent for fifteen days his/ her seat will be forfeited and all vacant seats will be filled up on merit basis from the intending students.


    Requirement of Attendance:

    A student shall have to attend minimum 75% of total classes in each paper to be eligible to appear in each semester end examination.


    Course Structure of Bachelor of Commerce (B.Com)