Commerce

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Commerce

About Commerce

After clearing class tenth boards, students have to choose a stream from Science, Commerce, and Arts. Before deciding on the stream, you should know about different courses and career options available for a particular stream. If you are a commerce student then you must know about these courses for commerce students. Firstly, Let’s see the subjects that you are going to study in commerce. Important subjects in commerce for class 11th and 12th students are Accountancy, Business Studies, and Economics. You can choose to study commerce with or without Mathematics. There is an option for students to choose between Mathematics and Informatics Practices. The other subjects are English and one optional subject.

Commerce courses encompass a diverse array of subjects that delve into various aspects of business, finance, economics, and management. Commerce courses are designed to furnish students with a comprehensive understanding of the intricacies of the business world and to equip them with the requisite skills and knowledge to thrive in their careers. 

UG-level Commerce courses offered to aspirants include BCom, BBA, CA, CS, BBA LLB, BBM, BSc, etc. At the PG level, popular Commerce courses are MCom, MBA, MPhil, MSc, etc. Among the Commerce courses, students can consider choosing specialisations such as Accounting and Finance, Banking and Finance, Accounting and Taxation, Actuarial Science, Business Administration, Applied Economics, E-Commerce, Financial Accounting, Banking and Insurance, Human Resources, Entrepreneurship, Accounting, and Auditing, etc.

Under Graduate Courses for Commerce Students

1.     B.com

Bachelor of commerce is an undergraduate program that can be completed in three years. B.com is amongst the popular courses for commerce students that many students pursue after completing their class 12th with commerce. There are two courses for B.com- B.com General, and B.com Honours.

Eligibility Criteria for B.com and B.com Hons.

  • Students from stream Science, Arts and, Commerce are eligible.
  • You must clear your class 12th examination with the desired cut-off.
  • The cut-off may vary for different colleges. The cut–off is announced after the declaration of the class 12th
  • Most of the colleges take admissions on basis of the class 12th some colleges conduct their entrance exams.
  • For B.com Hons. there are only a few colleges that accept applications of students who studied commerce without Maths in class 11th and 12

Specialization in B.com Hons.

There are various subjects offered for specialization in B.com Hons. The most common subjects are:

  • Accounts and Finance
  • Economics
  • Investment Management
  • Banking and Insurance
  • Financial Market
  • Taxation
  • Human Resources
  • Law
  • Information Management
  • Marketing

2.     B.com LLB

B.com LLB is five years undergraduate program. B.com LLB  is an integrated crouse that can be completed in five years. In B.com LLB the knowledge of subjects from both commerce and Law is provided. This course is a good choice for students having an interest in both commerce and law.

B.com LLB is completed in 10 semesters and it is mandatory to complete a 20 weeks internship during the course. B.com LLB is one of the best courses for commerce students who are interested in business and law.

Eligibility criteria for B.com LLB

  • Students from any stream of Commerce, Science, and Arts can pursue this course.
  • You must have passed class 12th with an aggregate of 50 %.
  • Admission for B.com LLB is either merit-based or through entrance exams.

 Entrance exams for B.com LLB

  • CLAT
  • LSAT
  • MHCET Law
  • APLAWCET
  • ULSAT
  • TSLAWCET

3.     Chartered Accountancy (CA)

Charted Accountancy is one of the popular courses for commerce students. The certificate of Charted Accountancy popularly known as CA is issued by the statutory body, Institute of Charted Accountant (ICAI). This statutory body was established in the year 1949 by an act of Parliament to regulate the profession of CA in the country.

CA is a very challenging course, the duration of CA certification is almost 5 years. Students having an interest in subjects like Taxation and Accounting can pursue this course. The career opportunities and salary for CA are very attractive. You can pursue this course with an undergraduate program.

Eligibility Criteria for CA

  • You can appear for the first level of CA after clearing class 12th exams with a minimum aggregate of 50%.
  • Students from all streams of Science Arts and Commerce can apply for this course.
  • You can pursue this course with an undergraduate program as well.

Different stages of CA

There are three levels in the CA course. To receive the certificate you have to clear each level. To reach the final course, it is necessary to clear the first two levels.

  • Common Proficiency Test (CPT)
  • Integrated Professional Competence Course (IPCC)
  • CA Final (Final Course)

Common Proficiency Test (CPT)

CPT is the foundation level of CA certification. You can register for this exam in the 12th class and can appear for the exam after the declaration of 12th class results. There is a four months study period for the CA foundation.

There are 4 Papers in CA Foundation

  1. Principles and Practice of Accounting.
  2. Business Laws and Business Correspondence and Reporting.
  3. Business Mathematics and Logical Reasoning & Statistics.
  4. Business Economics and Business and Commercial Knowledge.

To clear the foundation level you must score 40% in each subject and an aggregate of 50%.

Integrated Professional Competence Course (IPCC)

IPCC is an intermediate level of the course. To appear in the IPCC exam you must clear the foundation level. After registering for the IPCC exam there will be a study period of 8 months.

There are 7 papers in intermediate level

  1. Accounting
  2. Corporate Laws & Other Laws.
  3. Cost & Management Accounting.
  4. Taxation.
  5. Advanced Accounting.
  6. Audit & Assurance.
  7. Enterprise Information System & Strategic Management
  8. Financial Management &Economics for Finance.

After giving CA intermediate exam you have to undergo training in IT and Soft Skills. You can complete this training while waiting for the results. This training should be completed before an Articleship training.

Articleship

Articleship is a practical training of three years you have to do under the guidance of a professional CA. You are eligible to register for this training after clearing an intermediate exam. In the last two years of articleship training, you can undergo advanced training in IT and Soft skills.

CA Final

CA Final is the last level of the CA course, you can register for the CA final in the last six months of articleship training.

There are 8 papers in the CA final

  1. Financial Reporting.
  2. Strategic Financial Management.
  3. Advanced Auditing and Professional Ethics.
  4.  Corporate and Economic Laws.
  5. Strategic Cost Management and Performance Evaluation.
  6. Elective
  7.  Direct Tax Laws and International Taxation
  8. Indirect Tax Laws

CA is one of the best courses for commerce students though, it is a challenging course but after pursuing this course you will get great career opportunities. There are many Job profiles you can apply for after completing CA such as Auditor, Stoke Broker, Tax Auditing, Accounting and Finance,  and many more.

4.     Cost and Management Accounting (CMA)

CMA is one of the best courses for commerce studentsThe certificate of CMA is issued by the Institute of Cost Accountants of India (ICAI). Students having an interest in Business, Financial Planning and Strategic Management, Profitability Analysis, etc. can pursue this course.

Eligibility criteria

  • You are eligible for the exam after passing class 12th.
  • The exams of CMA are conducted two times a year by ICAI.
  • There are three levels of this exam, If you are a graduate you are allowed to skip the foundation level.

3 levels of CMA

  • CMA Foundation
  • CMA intermediate
  • CMA Final

CMA Foundation

To appear in the CMA foundation exams you must be passed in class 12th  and if you are a graduate you can directly register for intermediate level. There are 4 papers at the foundation level.

  1. Fundamentals of Economics and Management
  2. Fundamentals of Accounting
  3. Fundamentals of Laws and Ethics
  4. Fundaments of Business Mathematics & Statistics

CMA Intermediate

To register for intermediate exams you must clear the foundation exams, Graduate from any discipline except Fine Arts.

You have to complete skills training before appearing for intermediate exams. You can also apply for practical training after registering for the Intermediate course.

  • SAP Finance Power User Training
  • Microsoft Training
  • Cambridge University Press Soft Skill Training
  • E-Filing Training

Papers in Intermediate course are:

  1.  Financial Accounting
  2. Laws and Ethics
  3. Direct Taxation
  4.  Cost Accounting
  5. Operations Management & Strategic Management
  6.  Cost & Management Accounting and Financial Management
  7.  Indirect Taxation (Including Customs Act)
  8.  Company Accounts & Audit

CMA Final

To give CMA final exam you must have passed the intermediate level, complete Industry oriented training program (IOTP), and 6 months of practical training.

Papers in the CMA final are:

  1.  Corporate Laws & Compliance
  2. Strategic Financial Management (SFM)
  3. Strategic Cost Management – Decision making
  4. Direct Tax Laws and International Taxation
  5. Corporate Financial Reporting
  6. Indirect Tax Laws and Practice
  7.  Cost and Management Audit
  8. Strategic Performance Management and Business Valuation

After Qualifying all the levels and completing 3 years of practical training you can apply for membership of the institute.

5.     Company Secretary (CS)

The company secretary plays an important role in an organization, CS is responsible for the active administration of a company. In India, It is the CS who advises the Board of Directors and responsible for the legal activities of the organization.

Company Secretary is among the best courses for Commerce students. One year is the minimum duration to complete this course. CS course is offered by the Institute of Company Secretary India(ICSI). There are three levels in this course

  • CS Foundation
  • CS Executive
  • CS Professional

Eligibility Criteria

  • Students can register for this course after class 12th
  • Students from Science, Commerce and, Arts excluding Fine Arts can pursue this course.
  • After Graduation –If you are applying for this course after graduation you can directly apply for the Executive Program.

CS  Foundation Program

There are four papers in CS Foundation Program

  • Business Environment And Law
  • Business Management, Ethics & Entrepreneurship
  • Business Economics
  • Fundamentals Of Accounting And Auditing

CS  Executive Program

There are eight papers divided into two modules in CS Executive Program

Module 1

  • Jurisprudence, Interpretation & General Laws
  • Company Law
  • Setting Up Of Business Entities And Closure
  • Tax Laws

Module 2

  • Corporate & Management Accounting
  • Securities Laws & Capital Markets
  • Economic, Business, And Commercial Laws
  • Financial And Strategic Management

Professional Program (NEW SYLLABUS – w.e.f. 1st September 2018 )

Module 1

  • Governance, Risk Management, Compliances And Ethics
  • Advanced Tax Laws
  • Drafting, Pleadings, And Appearances

Module 2

  • Secretarial Audit
  • Corporate Restructuring
  • Resolution Of Corporate Disputes

Module 3

  • Corporate Funding & Listings In Stock Exchanges
  • Multidisciplinary Case Studies

Electives 1 Out Of Below 8 Subjects

  • Banking Law & Practice
  • Insurance Law & Practice
  • Intellectual Property Rights-Laws and Practices
  • Forensic Audit
  • Direct Tax Law & Practice
  • Labour Laws & Practice
  • Valuation & Business Modelling
  • Insolvency – Law & Practice

6.     Certified Financial Planner (CFP)

Certified Financial Planner is amongst the valuable certification courses for commerce students issued by Financial Planning Standard Board. Students who aspire to be Financial planners can pursue this course. The role of a Financial Planner is to help people manage their financial affairs.6 months is a minimum duration to complete this course. This course is a gateway for good job opportunities in the finance sector.

Eligibility Criteria

There are two pathways to gain CFP certification.

  • Regular pathway
  • Challenge Status Pathway

Regular pathway

One must have passed class 12th from any recognized board and clear all five modules. After Passing the 5 exams candidate can appear for CFP certification.

Challenge Status Pathway

Candidates who have cleared exams like CA(intermediate), CMA, CFA or have higher degrees like Ph.D., LLB are required to give the fifth exam to gain a CFP certificate.

Modules for CFP

There are 6 modules for CFP certification and five exams. There is no exam for the first module, its weightage is added to the other 5 exams (20% ) each.

  1. Introduction To Financial Planning
  2. Risk Analysis & Insurance Planning
  3. Retirement Planning & Employee Benefits
  4. Investment Planning
  5. Tax Planning & Estate Planning
  6. Advanced Financial Planning

7.     Chartered Financial Analyst  (CFA)

The charted Financial Analyst program is for students interested in investment management and aspire to join the investing industry. CFA is a globally recognized certification that helps a candidate to develop skills in investment analysis.

This course is amongst the valuable courses for commerce students as they have prior knowledge of accountancy. CFA course is offered by the CFA Institute. The minimum duration to complete the CFA course is 1.5 years.

Eligibility criteria for CFA

  • Candidates must have a Passport
  • Graduated from a recognized university or a student in the final year of graduation.
  • Candidates should have 4 years of work experience.

Levels and subjects in CFA course

There are 3 levels and 8 subjects for CFA. All levels are comprised of the same subjects but specific weightage to each subject is assigned at every level. Subjects for the CFA exam are

  • Ethical and Professional Standards
  • Quantitative Methods
  • Financial Reporting and Analysis
  • Economics
  • Cooperate Finance
  • Equity Investment
  • Fixed Income
  • Derivatives
  • Alternative Investments
  • Portfolio Management

8.     Master of Commerce (M.com)

Master of Commerce is a postgraduate degree course offered by various universities. The duration of this course is 2 years. M.com is amongst the popular courses for commerce students having a B.com degree. This course helps B.com students master the concepts they learned during B.com.

M.com course provides deep knowledge in commerce and banking. This course is also a great option for teachers and professors who aspire to enhance their skills and get a high-paid job. After pursuing M.com there are good job opportunities for B.com students.

Eligibility for M.com course

  • The aspirant should have B.com or B.com Hons. Degree.
  • One should have a minimum aggregate of 50% in a B.com degree.
  • The cut-off for admission in different colleges may vary.

Entrance Exam

  • Most colleges take admissions on basis of merit.
  • Some colleges conduct their entrance exam for admission in their M.com Course.

Specializations in M.com course

Some specializations offered in the M.com course are

  • Accounting
  • Finance
  • Marketing
  • Taxation
  • Business Analytics
  • Business Management