Accounting is a system for measuring and summarising business activities, interpreting financial information and communicating the results to management and other stakeholders to help them make better business decisions. Digital technology allows accountants to perform tax preparation services, statistical analysis and forecast modelling much more efficiently. Thus, in addition to being knowledgeable in accounting practices, an accounting professional needs to be a skilled communicator, able to ethically apply accounting processes and to integrate these processes with computerised accounting technology. The paradigm shift in the field of Accounting necessitates a change in the traditional curriculum that focuses only on individual branches of accounting and lacks a multidisciplinary approach interweaving these courses with the other functional areas of management.
The major in Accounting is designed to develop a strong foundation in important aspects of any business’s operations by creating a theoretical framework to understand the importance and applicability of accounting principles and practices. It will enable students to create a comprehensive knowledge base by exploring various aspects of a business entity, including nuances of financial accounting, application of relevant tax laws, cost accounting techniques and their application for the purpose of management analysis, cost control and decision making. This major will also help students to develop a broad understanding of different dimensions of finance, including financial management, banking, and the structure and operation of financial markets and services. Students will be exposed to contemporary developments in financial reporting like the need of mandate corporate governance for corporate ethics, CARO in auditing, the adoption of IFRS in India, emergence of forensic accounting and deciphering misreporting of financial statements.
On completion of this major, the student will be able to:
The major aims to prepare students for meaningful employment in the field of Accounting. The undergraduate programme at Ahmedabad University will also enable students to pursue professional qualifications like Association of Chartered Certified Accountants (ACCA), Cost and Management Accountant (CMA), Certified Public Accounting (CPA), Certified Financial Planning (CFP), Chartered Financial Analyst, and Chartered Accountancy, among many others.
Offered by | Amrut Mody School of Management |
Programmes | Bachelor of Commerce (Honours) Bachelor of Commerce (Professional) |
Degree | Bachelor of Commerce (Honours) |
Minimum Programme Credits | 125 |
Minimum Major Credits | 65 |
Accounting is also offered as a MINOR |
All students entering the undergraduate programme complete our common core, The Foundation Programme, in the first year. The Foundation Programme is designed around four Studios, each of three credits. They are:
Democracy and Justice
Environment and Climate Change
Neighbourhoods
Water
The studios deliver interdisciplinary learning around six domains:
Data Science, Communication, Behaviour, Constitution & Civilisation, Materials, and Biology & Life.
Humanities and Languages GER |
Social Sciences GER |
Biological and Life Sciences GER |
Mathematical and Physical Sciences GER |
Performance and Visual Arts GER |
GER Elective 1: Communication I |
GER Elective 2: Communication II |
GER Elective 3: Identity and Behaviour |
GER Elective 4: Any course at the university outside the major |
GER Elective 5: Any course at the university outside the major |
Major Requirements | Credits |
---|---|
School Core | 18 |
Introductory Calculus | |
Decision Sciences | |
Introduction to Macroeconomics | |
Introduction to Statistics | |
Organizational Process | |
Probability | |
Business Analytics | |
Programme and Major Core | 33 |
Financial Accounting | |
Corporate Accounting | |
Advanced Corporate Accounting | |
Cost and Management Accounting | |
Direct Taxes | |
Financial Markets | |
Financial Statements and Analysis | |
Financial Management | |
Operations Management | |
Internship | Required |
Undergraduate Thesis or Capstone Project | 6 |
Major Electives | 14 |
Corporate Tax Planning | |
Fundamentals of GST | |
Business Taxation | |
Contemporary and Specialised Auditing | |
Tally ERP 9.0 | |
Performance Management | |
Corporate Finance | |
Banking | |
Insurance | |
Financial Services | |
Analysing Corporate Annual Report | |
Derivatives and Risk Management | |
Business Valuation | |
Financial Modelling | |
Financing for Start-ups | |
Corporate Restructuring Mergers and Acquisitions | |
Security Analysis and Portfolio Management | |
Financial Econometrics | |
Cost Accounting Methods | |
Tax Procedure | |
Global Securities Market | |
Fundamentals of Corporate Governance | |
Working Capital Strategy |
Free Electives provide flexibility to students to customise their education at the University.
All students will complete 30 hours of engagement with society to develop a sense of engagement, concern, build problem solving skills, and understand the role of an engaged member of a society. This will be done through a mandatory course, Engagement with Society, that would be a graduation requirement. This course can be taken anytime during the stay at the University but it is advised that the student engage with the courses during the first two years at the University. The 30 hours of volunteer work may be completed during one semester or during the Winter or Summer Break.
All students entering the undergraduate programme complete our common core, The Foundation Programme, in the first year. The Foundation Programme is designed around four Studios, each of three credits. They are:
Democracy and Justice
Environment and Climate Change
Neighbourhoods
Water
The studios deliver interdisciplinary learning around six domains:
Data Science, Communication, Behaviour, Constitution & Civilisation, Materials, and Biology & Life.
Humanities and Languages GER |
Social Sciences GER |
Biological and Life Sciences GER |
Mathematical and Physical Sciences GER |
Performance and Visual Arts GER |
GER Elective 1: Communication I |
GER Elective 2: Communication II |
GER Elective 3: Identity and Behaviour |
GER Elective 4: Any course at the university outside the major |
GER Elective 5: Any course at the university outside the major |
Major Requirements | Credits |
---|---|
School Core | 18 |
Introductory Calculus | |
Decision Sciences | |
Introduction to Macroeconomics | |
Introduction to Statistics | |
Organizational Process | |
Probability | |
Business Analytics | |
Programme and Major Core | 33 |
Financial Accounting | |
Corporate Accounting | |
Advanced Corporate Accounting | |
Cost and Management Accounting | |
Direct Taxes | |
Financial Markets | |
Financial Statements and Analysis | |
Financial Management | |
Operations Management | |
Internship | Required |
Undergraduate Thesis or Capstone Project | 6 |
Major Electives | 14 |
Corporate Tax Planning | |
Fundamentals of GST | |
Business Taxation | |
Contemporary and Specialised Auditing | |
Tally ERP 9.0 | |
Performance Management | |
Corporate Finance | |
Banking | |
Insurance | |
Financial Services | |
Analysing Corporate Annual Report | |
Derivatives and Risk Management | |
Business Valuation | |
Financial Modelling | |
Financing for Start-ups | |
Corporate Restructuring Mergers and Acquisitions | |
Security Analysis and Portfolio Management | |
Financial Econometrics | |
Cost Accounting Methods | |
Tax Procedure | |
Global Securities Market | |
Fundamentals of Corporate Governance | |
Working Capital Strategy |
Free Electives provide flexibility to students to customise their education at the University.
All students will complete 30 hours of engagement with society to develop a sense of engagement, concern, build problem solving skills, and understand the role of an engaged member of a society. This will be done through a mandatory course, Engagement with Society, that would be a graduation requirement. This course can be taken anytime during the stay at the University but it is advised that the student engage with the courses during the first two years at the University. The 30 hours of volunteer work may be completed during one semester or during the Winter or Summer Break.
Note: A BCom Professional student doing Internship/Articleship with Category I firms/ companies will be able to earn up to 24 credits. These credits can be substituted for courses from Major Elective and Free Electives.