Accounting is the language of business — a structured system for measuring and summarising commercial activity, interpreting financial information, and communicating results to management and stakeholders to support sound decision-making. As the backbone of every organisation, accounting spans industries, sectors, and geographies, making it one of the most enduring and versatile professional disciplines.
The field is evolving rapidly. Digital technology and artificial intelligence have fundamentally transformed how accountants work — from automating routine bookkeeping and tax preparation to enabling sophisticated statistical analysis, forecast modelling, and real-time financial reporting. Today's accounting professional must be technically fluent, digitally adept, and capable of exercising sound ethical judgement in an increasingly complex regulatory and business environment.
The Major in Accounting is designed to build a strong, multidisciplinary foundation across all critical dimensions of the profession. Students develop a comprehensive understanding of financial accounting, cost and management accounting, auditing, and taxation — along with their practical application within corporate and legal frameworks. The major also cultivates financial literacy beyond accounting, offering students exposure to financial management, banking, and the structure and functioning of financial markets and services.
The curriculum goes beyond traditional accounting to engage with the contemporary forces reshaping the profession. Students are introduced to global financial reporting standards including IFRS adoption in India, compliance and audit requirements under CARO, corporate governance and ethics mandates, and emerging areas such as forensic accounting and financial misreporting. Courses like Corporate Governance and Sustainability equip students to understand how environmental, social, and governance considerations are increasingly embedded in financial disclosure and stakeholder accountability.
Rather than treating accounting as a set of isolated technical skills, the Major weaves accounting principles through the broader functional areas of management — including operations, data science and organisational behaviour — giving students an integrated perspective on how financial information drives business decisions at every level.
On completion, 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 | 167 |
| Minimum Major Credits | 80 |
| Accounting is also offered as a MINOR | |
| Credits | |
|---|---|
| Foundation Programme (Three Studios) | 9 |
| First Year Interdisciplinary Seminar on Critical Thinking and Writing | 3 |
Note: If a student’s performance in the First Year Interdisciplinary Seminar Course is unsatisfactory, they will have to retake the course during a specified time window.
| Credits | |
|---|---|
| Humanities and Languages ETH201 Ethics |
3 |
| Social Sciences ECO110 Macroeconomics |
3 |
| Biological and Life Sciences | 3 |
| Mathematical and Physical Sciences CSD105 Introduction to Data Science |
3 |
| Performing and Visual Arts | 3 |
| MAT123 Pre-Calculus | 3 |
| MGT111 Identity and Behavior | 3 |
| COM101 Effective Reading and Comprehension Skills | 3 |
| GER Elective 1 | 3 |
| Sports and Wellness* | 3 |
Notes:
|
Major Requirements |
Credits |
|---|---|
| School Core | 29 |
| ECO110 Macroeconomics | 3 |
| MGT112 Organisational Process | 3 |
| MAT142 Introductory Calculus | 3 |
| STA102 Probability and Random Variables | 4 |
| STA101 Introductory Statistics | 4 |
| TOD212 Decision Sciences | 3 |
| Courses on Digital Technology and Artificial Intelligence | 6 |
| DGT101 Digital Futures: Technologies and Transformations | 1.5 |
| Electives on Digital Technology and Artificial Intelligence courses | 4.5 |
| Courses on Sustainability | 3 |
| ENV103 Energy, Environment and Sustainability | 1.5 |
| MGT208 Introduction to Sustainability | 1.5 |
| Programme Core | 18 |
| FAC114 Financial Accounting | 3 |
| FAC112 Corporate Accounting | 3 |
| FAC213 Advanced Corporate Accounting | 3 |
| FAC215 Cost and Management Accounting | 3 |
| FAC121 Direct Taxes | 3 |
| FAC133 Financial Management | 3 |
| Major Core | 11 |
| PRJ101 Understanding Business | 2 |
| FAC244 Financial Markets | 3 |
| FAC216 Financial Statements and Analysis | 3 |
| TOD221 Operations Management | 3 |
| Major Electives | 22 |
| FAC104 Tally ERP 9.0 | |
| FAC123 Audit and Assurance | |
| FAC124 Fundamentals of GST | |
| FAC125 Business Taxation | |
| FAC217 Performance Management | |
| FAC223 Tax Procedures | |
| FAC225 Corporate Governance and Sustainability | |
| FAC241 Banking | |
| FAC243 Insurance | |
| FAC245 Financial Services | |
| FAC311 Analysing Corporate Annual Report | |
| FAC312 Financial Reporting | |
| FAC331 Corporate Finance | |
| FAC332 Securities Analysis and Portfolio Management | |
| FAC335 Global Securities Market | |
| FAC336 Working Capital Strategy | |
| FAC534 Strategic Corporate Finance | |
| FAC536 Principles and Mechanisms in Global Currency Markets | |
| FAC541 Financial Markets and Institutions | |
| FAC611 Financial Analysis | |
| FAC630 Behavioural finance | |
| FAC631 Derivatives and Risk Management | |
| FAC632 Corporate Restructuring, Mergers and Acquisitions | |
| FAC633 Security Analysis and Portfolio Management | |
| FAC634 International Finance | |
| FAC635 Financial Modeling | |
| FAC636 Financial Econometrics | |
| FAC637 Business Valuation | |
| FAC638 Fixed Income Securities | |
| FAC639 Modelling Randomness in Financial Markets | |
| FAC641 Financing for Start-ups | |
| FAC643 Bank Management | |
| FAC644 Fintech Ventures (under approval) | |
| FAC645 Introduction to Private Equity | |
| TOD301 Simulation Modelling | |
| TOD310 Predictive Analysis for Business | |
| ECO280 Indian Economy: Performance and Policy |
Note: Students interested in pursuing Articleship/Internship in the case of the BCom (Professional) Programme can earn 36 credits for a year-long pre-approved internship. They can take fewer elective credits.
University recognises the evolving expectations of employers, who seek adaptable, tech-savvy, and well-rounded individuals with strong communication, problem-solving, and teamwork abilities. Accordingly, the university integrates structured skill courses delivered through both internal and external platforms to prepare students as “T-shaped” professionals capable of applying knowledge effectively in diverse professional contexts. Skill courses are designed and offered with an aim to develop applied, demonstrable capabilities aligned with career aspirations and job roles.
Note: Courses to be taken from the existing list or approved On-campus courses and MOOCs: See document Mapping Skills to Jobs.
Free electives let students pursue any particular area in more depth, develop alternate areas of expertise, or learn more about many other interests. They provide flexibility for customising education at the University. It can take the following form:
Notes:
All graduating students must have completed an Undergraduate Thesis or a Capstone Project. Students can approach a faculty member within the University to serve as a mentor for their undergraduate thesis. Students with a CGPA below the cut-off must complete a capstone project. These projects involve interdisciplinary groups (four to six students) collaborating to solve real-world problems that require expertise from multiple fields. They identify a problem and seek guidance from a faculty mentor to formulate a capstone project, which can be done across two semesters (six credits each semester or three + nine credits) or in a single semester.
A summer internship offers invaluable professional experience and the chance to develop specific, employable skills. It provides an excellent opportunity to explore potential career paths post graduation or discover new graduate programme interests. This experience connects with industry, often serving as a direct stepping stone to a job offer. Most of our programmes include a mandatory internship requirement.
It's advised that you start thinking about internships early in the monsoon semester. You may seek advice from the Career Development Centre.
All students will complete 45 hours of community engagement to develop a sense of social responsibility, enhance problem-solving skills, and understand their role as engaged members of society. They must undergo a mandatory course, VOL101 Engagement with Society, which is a graduation requirement. Students are advised to complete the course during the first two years at the University. Volunteer work could include teaching underprivileged children, participating in adult literacy programmes, distributing blankets or other items, working with old age homes and orphanages, providing support and encouragement to patients at hospitals, cleaning heritage sites, engaging with workers on campus, operating a food bank, engaging with the police, municipal government, zoo, sanitation services, etc.