B.Com

You can pursue a professional course like ACCA. ACCA stands for the Association of Chartered Certified Accountants. It is a leading international accountancy body. The ACCA qualification is recognised and is treated in other countries as being equivalent to their local qualification. For further details kindly visit the below mentioned URL.
http://www.accaglobal.com/in/en/about-us.html
I hope this would suffice. All the best and God bless you.

If you have got good marks, you should go abroad. There, you will get more knowledge and they will also offer you job. You will get experience as well. If your marks is average, you can try to get admission in any government college. They doesn't care about you. Better join private university in India.

There is no problem in gaping your education. But, you may face the problem with your age bar. Not only in government sector, but private sector also have to fulfill some criterion where age play a major role. So, without delay, you must try for job just after completion of your Master's degree.

You can appear for CAT 2017, but during your final enrolment in IIMs or any other B-School, you must have graduation marks above 50% or as per college criteria.

With less than 50% marks in B.Com, you can join and enroll in PGDM & MBA Programmes through distance Learning mode.

You do not meet eligiblity criteria to seek admission in MBA in majoriry of BSchools as your B.Com score is below 50% marks.

Admission at SPJIMR depends on a lot of factors and eligibility criteria, score in CAT/XAT/GMAT exam. We cannot reveal the exact score required for admissions but higher the score, better are the chances of final selection. For detailed admission criteria please follow the website link:
http://spjimr.org/content/admission-process.

Yes, it is best to do CA during B.Com, because you can get more time, and try exams like CPT or any auditing programs.