bachelor of commerce

Bachelor of Commerce (B.Com.)

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 subject 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
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)