

B-COM in General at Maa Shanta Devi College of Management


Betul, Madhya Pradesh
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About the Specialization
What is General at Maa Shanta Devi College of Management Betul?
This B.Com program at Maa Shanta Devi College of Management, affiliated with Barkatullah University, provides a comprehensive foundation in commerce, accounting, finance, and business management. It integrates the latest National Education Policy (NEP 2020) guidelines, offering a blend of core subjects, skill enhancement courses, and vocational training to meet the evolving demands of the Indian job market. The program aims to equip students with practical skills and theoretical knowledge for a dynamic career in business.
Who Should Apply?
This program is ideal for 10+2 graduates, particularly those from the commerce stream, seeking entry into the diverse fields of accounting, finance, banking, and general business administration. It also caters to individuals aspiring for professional certifications like CA, CS, or CMA, by laying a strong academic groundwork. Students looking for a broad-based commerce education with an emphasis on employability in the Indian context will find this program beneficial.
Why Choose This Course?
Graduates of this B.Com program can expect to pursue various India-specific career paths such as accountants, tax consultants, financial analysts, bank probationary officers, and marketing executives. Entry-level salary ranges typically start from INR 2.5 to 4 LPA, with significant growth trajectories in Indian companies. The program also prepares students for higher studies like M.Com, MBA, and professional courses, enhancing their long-term career prospects in the competitive Indian economy.

Student Success Practices
Foundation Stage
Master Core Accounting & Economic Concepts- (Semester 1-2)
Dedicate time to thoroughly understand fundamental principles of Financial Accounting and Business Economics. Utilize textbooks, online tutorials, and practice problems regularly. Join study groups to discuss complex topics and clarify doubts, as a strong base in these subjects is crucial for advanced commerce studies and competitive exams like CA Foundation.
Tools & Resources
NCERT Commerce textbooks, Online accounting tutorials (e.g., ICAI resources, YouTube channels), Practice problems from reference books
Career Connection
A solid foundation in these areas is essential for roles in accounting, finance, and auditing, and for clearing initial stages of professional exams.
Develop Essential Communication & Digital Skills- (Semester 1-2)
Actively participate in Business Communication classes and focus on improving both written and oral skills. Simultaneously, learn basic office automation tools like MS Excel for data handling and explore digital marketing fundamentals. Engage in public speaking and presentation opportunities to boost confidence and workplace readiness.
Tools & Resources
MS Office Suite (Excel, Word, PowerPoint), Digital marketing blogs/courses (e.g., Google Digital Garage), Toastmasters club (if available) or college debate societies
Career Connection
Strong communication and digital literacy are universally sought-after skills, crucial for interviews, professional correspondence, and data analysis in any business role.
Engage in Field Study & Community Projects- (Semester 1-2)
Take your Field Study and Community Engagement projects seriously. These are early opportunities for practical exposure. Identify real-world problems, conduct small surveys, and learn basic report writing. This builds your observational skills and understanding of local businesses and societal needs.
Tools & Resources
SurveyMonkey/Google Forms, Basic data collection methods, Guidance from faculty mentors
Career Connection
These experiences demonstrate initiative and practical application of knowledge, valued by recruiters for entry-level positions and can inspire social entrepreneurship.
Intermediate Stage
Pursue Computerized Accounting Proficiency (Tally)- (Semester 3-4)
Master Tally ERP.9 or similar accounting software thoroughly, as it is widely used in Indian businesses. Complete all practical assignments with diligence. Consider taking external certification if available, or practice with dummy data to become proficient in managing accounts digitally.
Tools & Resources
Tally ERP.9 software, Online Tally tutorials, Tally certification courses
Career Connection
Proficiency in Tally is often a mandatory skill for accounts assistants, junior accountants, and bookkeepers in India, significantly enhancing employability.
Seek Practical Internships & Industry Exposure- (Semester 3-4)
Actively look for short-term internships or apprenticeships in accounting firms, banks, or local businesses during semester breaks. This hands-on experience in areas like banking, insurance, or general business operations is invaluable. Network with professionals and learn about organizational culture.
Tools & Resources
Internshala, LinkedIn, College placement cell, Local business directories
Career Connection
Internships provide crucial real-world experience, often leading to pre-placement offers or strong references, and help build a professional network.
Prepare for Professional Exams & Higher Education- (Semester 3-4)
If aspiring for CA, CS, CMA, or MBA, start early preparation by understanding their syllabi and exam patterns. Utilize study materials and consider joining coaching classes. Even if not pursuing directly, understanding these structures deepens your subject knowledge.
Tools & Resources
ICAI, ICSI, ICAI-CMA websites for syllabus, Previous year question papers, Reputable coaching institutes
Career Connection
Early preparation gives a competitive edge, helps align academic choices with professional goals, and strengthens fundamental knowledge for any career path.
Advanced Stage
Intensive Preparation for Income Tax and GST- (Semester 5-6)
Given their practical relevance in India, dedicate significant effort to understanding Income Tax Law and Practice, and Goods and Services Tax (GST). Solve numerous case studies and practical problems. Stay updated with amendments and circulars issued by the government, often discussed in professional forums.
Tools & Resources
Income Tax Act 1961, GST Act, Taxmann publications, Online tax portals, CA/CS forums
Career Connection
Expertise in Indian tax laws is highly valued, opening doors to careers as tax consultants, compliance officers, and accountants in both public and private sectors.
Undertake a Comprehensive Research/Entrepreneurship Project- (Semester 5-6)
Choose your final year project (Research or Entrepreneurship) carefully, aligning it with your career interests. Conduct thorough research, data analysis, or develop a detailed business plan. This project is an opportunity to apply all learned concepts and demonstrate independent work capability. Seek faculty mentorship actively.
Tools & Resources
SPSS/Excel for data analysis, Business plan templates, Academic journals, Mentorship from faculty and local entrepreneurs
Career Connection
A well-executed project highlights your analytical, problem-solving, and entrepreneurial skills, making your resume stand out to potential employers or venture capitalists.
Focus on Placement Readiness and Interview Skills- (Semester 5-6)
Actively participate in placement drives organized by the college. Prepare a strong resume, practice group discussions, and mock interviews. Work on soft skills like presentation, negotiation, and professional etiquette. Leverage alumni networks for insights into specific companies and roles.
Tools & Resources
College placement cell, Resume builders, Mock interview platforms, LinkedIn for networking
Career Connection
Directly impacts securing employment post-graduation. Strong interview skills and a tailored resume are critical for navigating the competitive Indian job market.
Program Structure and Curriculum
Eligibility:
- 10+2 (Higher Secondary Examination) in any stream (preferably Commerce) from a recognized board.
Duration: 3 years / 6 semesters
Credits: 132 Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-101 | Financial Accounting | Major | 4 | Introduction to Accounting, Accounting Principles and Standards, Rectification of Errors, Depreciation Accounting, Final Accounts of Sole Proprietorship |
| COM-102 | Business Economics | Major | 4 | Introduction to Business Economics, Demand and Supply Analysis, Production Analysis, Cost Analysis, Market Structures |
| COM-103 | Principles of Management | Minor | 4 | Nature and Significance of Management, Planning and Decision Making, Organizing, Directing, Controlling |
| VEC-101 | Entrepreneurship Development | Vocational | 4 | Entrepreneurship Concepts, Entrepreneurial Environment, Project Identification and Formulation, Project Appraisal and Finance, Institutional Support for Entrepreneurs |
| SEC-101 | Digital Marketing | Skill Enhancement Course | 2 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Social Media Marketing, Email Marketing, Content Marketing |
| VAC-101 | Constitution of India | Value Added Course | 2 | Making of the Indian Constitution, Preamble and Fundamental Rights, Directive Principles of State Policy, Union and State Legislature, Judiciary in India |
| P-101 | Field Study/Community Engagement | Project | 2 | Community Problem Identification, Data Collection Techniques, Basic Report Writing, Ethical Considerations, Presentation Skills |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-201 | Business Regulatory Framework | Major | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019, Information Technology Act, 2000 |
| COM-202 | Corporate Accounting | Major | 4 | Share Capital and Debentures, Redemption of Preference Shares and Debentures, Underwriting of Shares, Amalgamation and Reconstruction, Valuation of Goodwill and Shares |
| COM-203 | Organizational Behaviour | Minor | 4 | Introduction to Organizational Behaviour, Perception and Learning, Personality and Attitudes, Motivation, Leadership and Group Dynamics |
| VEC-201 | E-Commerce | Vocational | 4 | Introduction to E-Commerce, E-Business Models, E-Payment Systems, E-Security and Legal Aspects, Online Marketing and Advertising |
| SEC-201 | Business Communication | Skill Enhancement Course | 2 | Fundamentals of Business Communication, Types of Communication, Written Communication Skills, Oral Communication Skills, Report Writing and Presentation |
| VAC-201 | Environmental Studies | Value Added Course | 2 | Multidisciplinary Nature of Environmental Studies, Natural Resources, Ecosystems, Environmental Pollution, Social Issues and the Environment |
| P-201 | Project Work/Internship | Project | 2 | Project Scope and Objectives, Data Collection and Analysis, Report Structuring, Project Presentation, Self-Reflection and Learning |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-301 | Corporate Law | Major | 4 | Company Law Introduction, Incorporation of a Company, Share Capital and Debentures, Management and Administration, Meetings and Resolutions |
| COM-302 | Cost Accounting | Major | 4 | Introduction to Cost Accounting, Cost Concepts and Classification, Material Costing, Labour Costing, Overhead Costing |
| COM-303 | Human Resource Management | Minor | 4 | Introduction to HRM, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal |
| VEC-301 | Banking and Insurance | Vocational | 4 | Indian Banking System, Central Bank and Commercial Banks, Types of Insurance, Principles of Insurance, IRDA and Insurance Products |
| SEC-301 | Computerized Accounting Tally | Skill Enhancement Course | 2 | Introduction to Tally ERP.9, Company Creation and Configuration, Accounting Vouchers, Inventory Management, GST in Tally |
| VAC-301 | Yoga and Meditation | Value Added Course | 2 | Fundamentals of Yoga, Asanas and Pranayama, Meditation Techniques, Benefits of Yoga and Meditation, Stress Management |
| P-301 | Internship/Apprenticeship | Project | 2 | Industry Exposure, Practical Skill Application, Professional Communication, Problem-Solving in Business, Internship Report Preparation |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-401 | Income Tax Law and Practice | Major | 4 | Basic Concepts of Income Tax, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession, Deductions from Gross Total Income |
| COM-402 | Management Accounting | Major | 4 | Introduction to Management Accounting, Ratio Analysis, Fund Flow Statement, Cash Flow Statement, Budgetary Control |
| COM-403 | Marketing Management | Minor | 4 | Introduction to Marketing, Marketing Environment, Product Decisions, Pricing Decisions, Promotion and Distribution Decisions |
| VEC-401 | Export-Import Procedures | Vocational | 4 | Introduction to International Trade, Export-Import Policy of India, Export-Import Documentation, Export Finance and Insurance, Customs Procedures |
| SEC-401 | Office Automation | Skill Enhancement Course | 2 | MS Word for Business Documents, MS Excel for Data Analysis, MS PowerPoint for Presentations, Database Management Basics, Internet and Email Etiquette |
| VAC-401 | Digital Empowerment | Value Added Course | 2 | Introduction to Digital Literacy, Cyber Security Basics, Online Government Services, Digital Payment Methods, E-governance Initiatives |
| P-401 | Project Work/Dissertation | Project | 2 | Research Methodology, Data Analysis Tools, Academic Report Writing, Literature Review, Findings and Recommendations |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-501 | Goods and Services Tax (GST) | Major | 4 | Introduction to GST, GST Council and Administration, Levy and Collection of GST, Input Tax Credit, GST Procedures and Returns |
| COM-502 | Auditing and Corporate Governance | Major | 4 | Introduction to Auditing, Audit Planning and Control, Internal Control System, Company Audit, Corporate Governance Principles |
| COE-501 | Financial Markets and Institutions | Major Elective | 4 | Indian Financial System, Money Market, Capital Market, Financial Institutions, SEBI and Regulations |
| COE-502 | Rural Marketing | Major Elective | 4 | Introduction to Rural Marketing, Rural Market Environment, Product and Pricing Strategies for Rural Markets, Distribution Channels in Rural India, Promotion Strategies for Rural Consumers |
| OEC-501 | Investment Management | Open Elective | 4 | Introduction to Investments, Investment Alternatives, Risk and Return Analysis, Security Analysis, Portfolio Management |
| P-501 | Research Project | Project | 2 | Defining Research Problem, Research Design, Data Collection Methods, Statistical Analysis, Report Writing and Viva-Voce |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-601 | Financial Management | Major | 4 | Introduction to Financial Management, Capital Budgeting Decisions, Working Capital Management, Cost of Capital, Dividend Policy |
| COM-602 | International Business | Major | 4 | Introduction to International Business, Theories of International Trade, Foreign Direct Investment, Globalization and India, International Monetary System |
| COE-601 | Marketing of Financial Services | Major Elective | 4 | Nature of Financial Services, Marketing Mix for Financial Services, Marketing of Banking Services, Marketing of Insurance Services, Customer Relationship Management in Financial Services |
| COE-602 | Consumer Behaviour | Major Elective | 4 | Introduction to Consumer Behaviour, Individual Influences on Buying Behaviour, Group Dynamics and Cultural Influences, Consumer Decision Making Process, Post-Purchase Behaviour |
| OEC-601 | E-Banking and Insurance | Open Elective | 4 | Digital Banking Products, Mobile Banking and Internet Banking, Online Insurance Policies, Payment Gateways and Security, Future of E-Finance |
| P-601 | Entrepreneurship Project | Project | 2 | Business Idea Generation, Market Feasibility Analysis, Business Plan Development, Funding and Pitching, Ethics and Social Responsibility in Business |




