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BCOM in General at Acharya Jagadish Chandra Bose College
Kolkata, West Bengal
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About the Specialization
What is General at Acharya Jagadish Chandra Bose College Kolkata?
This BCom General program at Acharya Jagadish Chandra Bose College focuses on providing a comprehensive understanding of core business principles, accounting practices, and financial operations essential for the Indian economic landscape. It emphasizes foundational knowledge in commerce, preparing students for diverse roles in the rapidly growing Indian corporate sector and entrepreneurial ventures. The curriculum is designed to meet the evolving demands of local industries and offers a broad exposure to various business functions.
Who Should Apply?
This program is ideal for 10+2 graduates seeking a solid academic foundation in commerce and business administration. It suits individuals aiming for entry-level positions in finance, accounting, marketing, or general management within Indian organizations. It also serves as a stepping stone for those aspiring to pursue professional qualifications like CA, CS, or MBA, or to start their own business ventures in India, providing a versatile career launchpad.
Why Choose This Course?
Graduates of this program can expect to secure roles as accountants, financial analysts, marketing executives, or operations assistants in various Indian companies, from SMEs to large corporations. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential. The degree also provides a strong base for higher education and professional certifications, opening pathways to managerial and specialist positions in India''''s dynamic and competitive economy.
Student Success Practices
Foundation Stage
Master Core Accounting & Management Fundamentals- (Semester 1-2)
Actively engage with Financial Accounting and Principles of Management. Focus on understanding concepts like ledger entries, final accounts, planning, and organizing through regular practice and problem-solving.
Tools & Resources
Tally ERP 9 (basic functions), accounting textbooks, online tutorials (e.g., ICAI resources for foundational concepts)
Career Connection
Strong fundamentals are essential for entry-level accounting roles, audit assistant positions, and understanding business operations, which are crucial for placements in various Indian companies.
Develop Effective Communication Skills- (Semester 1-2)
Actively participate in Business Communication classes, focusing on written reports, presentations, and verbal etiquette. Practice drafting professional emails and business letters, and engage in public speaking opportunities.
Tools & Resources
Grammarly, Toastmasters (if available locally or online), business newspapers (e.g., Economic Times)
Career Connection
Excellent communication is a non-negotiable skill for all corporate roles in India, enhancing interview performance and professional interactions across industries.
Build a Strong Academic Peer Network- (Semester 1-2)
Form study groups to discuss complex topics in Financial Accounting, Principles of Management, and Company Law. Collaborate on assignments, share knowledge, and prepare together for examinations.
Tools & Resources
College library discussion rooms, WhatsApp groups for study, online collaborative platforms like Google Docs
Career Connection
Peer learning strengthens understanding, improves problem-solving skills, and builds a professional network that can be beneficial for future career opportunities and referrals.
Intermediate Stage
Gain Practical IT Proficiency- (Semester 3-4)
Actively learn and apply Computer Applications in Business, especially MS Excel for data analysis and Tally for accounting. Seek out additional online courses for advanced spreadsheet skills and basic database management.
Tools & Resources
MS Office Suite, Tally ERP 9, YouTube tutorials for Excel functions (VLOOKUP, Pivot Tables), NPTEL courses on IT in Business
Career Connection
Proficiency in business software is highly sought after by Indian employers for roles in finance, data entry, and business analytics, making graduates more employable.
Explore Entrepreneurial Concepts- (Semester 3-4)
Engage deeply with the Entrepreneurship Development course. Research local startups, attend entrepreneurship workshops, and try to develop a basic business plan idea, connecting with local mentors.
Tools & Resources
Startup India portal, local Chamber of Commerce events, books on Indian entrepreneurs, college entrepreneurship cells
Career Connection
Fosters an innovative mindset, crucial for job roles requiring problem-solving and also for those aspiring to start their own ventures or join dynamic startups in India.
Understand Indian Taxation & Financial Markets- (Semester 3-4)
Pay close attention to Income Tax Law and Indian Financial System. Read financial news regularly, understand the implications of economic policies, and follow market trends.
Tools & Resources
The Economic Times, Business Standard, official Income Tax Department website, SEBI website, RBI publications
Career Connection
Essential for careers in taxation, auditing, financial services, and investment banking within India, demonstrating practical awareness of the regulatory and economic environment.
Advanced Stage
Undertake an Industry-Relevant Project/Internship- (Semester 5-6)
For the Project Work/Industrial Training, choose a topic that aligns with your career interests (e.g., market research, financial analysis, audit support). Actively seek out an internship for real-world experience.
Tools & Resources
LinkedIn, college placement cell, industry associations (e.g., FICCI, CII), research databases, internship portals
Career Connection
Practical experience is invaluable for placements, providing hands-on skills, industry exposure, and networking opportunities with potential Indian employers.
Prepare for Professional Certifications & Higher Studies- (Semester 5-6)
Simultaneously with your final year studies, prepare for entrance exams for MBA (CAT, MAT) or foundational levels of CA/CS/CMA. Focus on advanced accounting, financial management, and business law concepts.
Tools & Resources
Coaching institutes, online study platforms (e.g., Byju''''s, Unacademy), previous year question papers, ICAI/ICSI/ICMAI study materials
Career Connection
Opens doors to lucrative professional careers and advanced managerial roles, significantly boosting long-term career prospects and earning potential in India.
Refine Interview & Placement Skills- (Semester 6)
Actively participate in college placement drives. Practice aptitude tests, group discussions, and mock interviews. Tailor your resume and cover letter to specific job roles in Indian companies and industries.
Tools & Resources
College career services, online aptitude test platforms, mock interview apps, professional networking events, resume builders
Career Connection
Direct impact on securing desirable job offers upon graduation, ensuring a smooth transition from academics to the Indian corporate world and achieving early career success.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 examination with minimum 45% marks in aggregate and 45% marks in at least one of the subjects: Accountancy, Business Economics including Business Mathematics, Business Organization, Mathematics, Economics, Statistics, Business Studies, Office Management & Secretarial Practice, Financial Accounting, Elements of Cost Accountancy & Auditing, Book Keeping, Commerce, Cost Accountancy & Principle of Management. OR minimum 50% marks in aggregate and minimum 40% marks in any of the above-mentioned subjects.
Duration: 3 years (6 semesters)
Credits: 128 Credits
Assessment: Internal: 20% (for theory papers), External: 80% (for theory papers)
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC-1 | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Nature of Environmental Studies, Natural Resources, Ecosystems, Biodiversity, Environmental Pollution, Social Issues and Environment |
| GE-1 | Business Communication | Generic Elective (GE) | 6 | Introduction to Business Communication, Types of Communication, Written Communication, Oral Communication, Technology in Communication, Business Correspondence |
| CC-1 | Financial Accounting - I | Core Course (CC) | 6 | Basic Concepts & Conventions, Capital & Revenue, Depreciation, Final Accounts, Partnership Accounts (Admission & Retirement), Accounting for Non-Profit Organizations |
| CC-2 | Principles of Management | Core Course (CC) | 6 | Nature and Significance of Management, Planning, Organizing, Staffing, Directing, Controlling, Principles of Scientific Management |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC-2 | Communicative English / MIL (Modern Indian Language) | Ability Enhancement Compulsory Course (AECC) | 2 | Grammar and Vocabulary, Reading Comprehension, Essay and Report Writing, Official Correspondence, Presentation Skills, Spoken Communication |
| GE-2 | Principles of Marketing | Generic Elective (GE) | 6 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Market Segmentation, Product Decisions, Pricing, Promotion, and Distribution |
| CC-3 | Financial Accounting - II | Core Course (CC) | 6 | Accounting for Consignment, Joint Venture, Branch Accounts, Hire Purchase System, Installment Systems, Royalty Accounts |
| CC-4 | Company Law | Core Course (CC) | 6 | Introduction to Company Law, Types of Companies, Formation of a Company, Memorandum & Articles of Association, Prospectus, Shares & Debentures, Company Meetings |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| SEC-A1 | Entrepreneurship Development | Skill Enhancement Course (SEC) | 2 | Concept of Entrepreneurship, Entrepreneurial Motivation, Small Business & MSMEs, Business Plan Formulation, Project Appraisal, Government Support for Entrepreneurs |
| GE-3 | Business Mathematics and Statistics | Generic Elective (GE) | 6 | Ratio & Proportion, Indices, Logarithms, Permutations & Combinations, Sequence & Series, Set Theory, Elementary Statistics, Measures of Central Tendency, Measures of Dispersion |
| CC-5 | Corporate Accounting | Core Course (CC) | 6 | Accounting for Share Capital, Debentures, Redemption of Debentures, Amalgamation, Absorption, Reconstruction, Cash Flow Statement, Valuation of Shares |
| CC-6 | Indian Financial System | Core Course (CC) | 6 | Structure of Indian Financial System, Financial Markets (Money Market, Capital Market), Financial Instruments, Financial Institutions (Banks, NBFCs), SEBI and RBI, Recent Trends in Indian Finance |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| SEC-B1 | Computer Applications in Business | Skill Enhancement Course (SEC) | 2 | Word Processing (MS Word), Spreadsheets (MS Excel), Presentations (MS PowerPoint), Database Management Systems (MS Access), Internet & E-commerce basics, Tally ERP basics |
| GE-4 | E-Commerce | Generic Elective (GE) | 6 | Introduction to E-Commerce, E-Commerce Business Models, E-Payment Systems, E-Security and Privacy, E-Marketing and Advertising, Legal & Ethical Issues in E-Commerce |
| CC-7 | Cost Accounting | Core Course (CC) | 6 | Introduction to Cost Accounting, Material Cost, Labour Cost, Overheads, Cost Sheet, Job & Batch Costing, Process Costing, Marginal Costing |
| CC-8 | Income Tax Law and Practice | Core Course (CC) | 6 | Basic Concepts of Income Tax, Residential Status & Tax Incidence, Income from Salaries, Income from House Property, Profits & Gains of Business or Profession, Capital Gains, Income from Other Sources, Deductions |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSE-A1 | Auditing & Assurance | Discipline Specific Elective (DSE) | 6 | Introduction to Auditing, Types of Audit, Internal Control, Audit Procedures, Vouching & Verification, Audit of Company Accounts, Audit Report |
| DSE-B1 | Microeconomics | Discipline Specific Elective (DSE) | 6 | Basic Economic Problems, Demand & Supply Analysis, Elasticity of Demand & Supply, Consumer Behavior, Production Function & Costs, Market Structures (Perfect Competition, Monopoly) |
| CC-9 | Business Laws | Core Course (CC) | 6 | Indian Contract Act (Offer, Acceptance, Consideration), Capacity of Parties, Free Consent, Legality of Object, Sale of Goods Act, Negotiable Instruments Act, Consumer Protection Act |
| CC-10 | Management Accounting | Core Course (CC) | 6 | Introduction to Management Accounting, Financial Statement Analysis, Ratio Analysis, Fund Flow & Cash Flow Statement, Budgetary Control, Standard Costing, Variance Analysis |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSE-A2 | Principles of Macroeconomics | Discipline Specific Elective (DSE) | 6 | National Income Accounting, Determination of Output & Employment, Money & Inflation, Banking System, Fiscal Policy, Monetary Policy, International Trade |
| DSE-B2 | Financial Management | Discipline Specific Elective (DSE) | 6 | Introduction to Financial Management, Time Value of Money, Capital Budgeting, Cost of Capital, Working Capital Management, Dividend Policy, Sources of Finance |
| CC-11 | Taxation - II (GST & Customs) | Core Course (CC) | 6 | Introduction to GST, Supply under GST, Levy & Collection of GST, Time & Value of Supply, Input Tax Credit, Registration & Returns, Customs Act |
| CC-12 | Project Work / Industrial Training | Core Course (CC) | 6 | Research Methodology, Data Collection & Analysis, Report Writing, Presentation Skills, Viva Voce, Business Case Study |
