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B-COM in General at Baba Vishwanath Mahavidyalaya, Lakhanpur, Varanasi
Varanasi, Uttar Pradesh
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About the Specialization
What is General at Baba Vishwanath Mahavidyalaya, Lakhanpur, Varanasi Varanasi?
This General B.Com program at Baba Vishwanath Mahavidyalaya, following the Mahatma Gandhi Kashi Vidyapith curriculum, focuses on providing a comprehensive understanding of commerce, business, and finance. It prepares students for various roles in the Indian business landscape, equipping them with foundational knowledge in accounting, economics, management, and taxation. The program emphasizes theoretical concepts combined with practical skill development crucial for modern industry demands in India.
Who Should Apply?
This program is ideal for recent 10+2 graduates seeking a robust foundation in commerce and business administration. It also caters to individuals aiming for entry-level positions in accounting, finance, marketing, or general management within Indian companies. Aspiring entrepreneurs and those preparing for competitive government examinations will also find this curriculum beneficial, providing a solid academic base.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as accountants, financial analysts, tax consultants, and junior managers. Entry-level salaries typically range from INR 2.5 to 4 lakhs per annum, with significant growth potential in specialized areas. The degree serves as a strong base for pursuing professional certifications like CA, CS, or MBA, enhancing long-term career prospects.
Student Success Practices
Foundation Stage
Build Strong Accounting Fundamentals- (Semester 1-2)
Focus on mastering the basic principles of financial accounting and business organization. Utilize textbooks, online tutorials, and practice problems regularly. Actively participate in class discussions to clarify doubts and solidify understanding.
Tools & Resources
NCERT Commerce textbooks, Tally tutorials, Institute of Chartered Accountants of India (ICAI) study materials for foundation level, Local coaching institutes
Career Connection
A strong base in accounting is critical for all finance-related careers, laying the groundwork for roles like junior accountant or auditor.
Develop Effective Communication Skills- (Semester 1-2)
Engage in regular practice of written and oral communication through presentations, group discussions, and report writing. Seek feedback from professors and peers to improve clarity and coherence. Read business newspapers and magazines to enhance vocabulary.
Tools & Resources
Toastmasters clubs (if available), Online English language courses, Business news publications like The Economic Times, LinkedIn Learning
Career Connection
Essential for professional interactions, client communication, and leadership roles in any Indian industry.
Participate in Co-curricular Activities- (Semester 1-2)
Actively join NCC, NSS, or other college clubs that promote teamwork, leadership, and community service. These activities build soft skills, discipline, and a sense of social responsibility, enhancing overall personal development.
Tools & Resources
College NCC/NSS unit, Various college societies and clubs, Local community service organizations
Career Connection
Demonstrates initiative, leadership qualities, and a well-rounded personality, highly valued by Indian employers for holistic development.
Intermediate Stage
Master Business Statistics and Data Analysis- (Semester 3-4)
Develop proficiency in statistical tools and their application in business decision-making. Focus on practical exercises using Excel for data analysis. Understand how to interpret statistical results for actionable insights.
Tools & Resources
Microsoft Excel, Online courses on data analysis, Statistical software tutorials, Case studies from Indian businesses
Career Connection
Data analysis skills are highly sought after across finance, marketing, and operations for informed decision-making in the Indian corporate sector.
Gain Practical Knowledge in Taxation and E-commerce- (Semester 3-5)
Deep dive into Indian tax laws (Income Tax, GST) and the fundamentals of e-commerce. Follow current tax policy changes and engage in case studies related to online business models. Consider short-term certifications in GST.
Tools & Resources
Income Tax Department of India website, GST Council website, NPTEL courses on e-commerce, Local tax consultants for guidance
Career Connection
Prepares for roles in tax compliance, e-commerce operations, or even starting an online venture in the rapidly growing Indian digital economy.
Build a Professional Network- (Semester 3-5)
Attend college seminars, workshops, and industry guest lectures. Connect with alumni and faculty members. Participate in inter-college commerce events and competitions to meet peers and industry professionals.
Tools & Resources
LinkedIn, College alumni network, Local business associations, Industry events organized by bodies like FICCI or CII (if accessible)
Career Connection
Opens doors to internship opportunities, mentorship, and future job referrals within the Indian corporate world, crucial for career advancement.
Advanced Stage
Undertake an Industry-Relevant Project/Internship- (Semester 6)
Choose a final year project that aligns with your career interests or secure an internship in a relevant industry (e.g., accounting firm, bank, e-commerce company). Focus on applying theoretical knowledge to real-world business problems.
Tools & Resources
College placement cell, Internship portals (Internshala, LinkedIn), Local businesses, Faculty mentors
Career Connection
Provides practical experience, enhances resume, and often leads to pre-placement offers in Indian companies, speeding up career entry.
Prepare Rigorously for Placements and Higher Studies- (Semester 6)
Actively participate in campus placement drives. Prepare for aptitude tests, group discussions, and interviews. For higher studies, research MBA or M.Com programs and prepare for entrance exams like CAT, MAT, or university-specific tests.
Tools & Resources
Placement training modules, Online aptitude test platforms, Mock interview sessions, Career counselors, Coaching centers for competitive exams
Career Connection
Directly leads to job placements or admission to postgraduate programs, accelerating career growth and specialization in India.
Develop Leadership and Managerial Aptitude- (Semester 6)
Take on leadership roles in college events, student bodies, or team projects. Practice delegating tasks, motivating teams, and conflict resolution. This stage focuses on transitioning from student to professional leader with practical skills.
Tools & Resources
Leadership workshops, Case study competitions, Active participation in managing college festivals or departmental events
Career Connection
Essential for moving into managerial roles and taking on greater responsibilities in Indian organizations, fostering future business leaders.
Program Structure and Curriculum
Eligibility:
- As per affiliating university (MGKVP) norms, typically 10+2 from a recognized board.
Duration: 3 years (6 semesters)
Credits: 100 Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM101 | Financial Accounting | Core | 4 | Theoretical Framework of Accounting, Accounting Process, Final Accounts, Accounting for Non-Profit Organisations, Special Accounting Areas |
| COM102 | Business Communication | Core | 4 | Introduction to Communication, Types and Modes of Communication, Principles of Effective Communication, Written Communication, Oral Communication |
| COM103 | Financial Accounting Practical | Skill Enhancement Course (SEC) | 2 | Tally Fundamentals, Basic Accounting Entries in Tally, Generating Financial Statements, Payroll Management, GST Compliance in Tally |
| COM104 | Co-curricular Course (Generic) | Co-curricular | 2 | Personality Development, Community Service, Disaster Management, Health and Fitness, Environmental Awareness |
| COM105 | Value Added Course (Generic) | Value Added Course (VAC) | 2 | Basics of Yoga, Stress Management, Indian Heritage, Fundamental Rights, Ethical Living |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM201 | Business Organisation and Management | Core | 4 | Introduction to Business, Forms of Business Organisation, Management Process, Planning and Decision Making, Organisational Structure |
| COM202 | Business Economics | Core | 4 | Introduction to Business Economics, Consumer Behavior, Theory of Production and Costs, Market Structures, Pricing Policies |
| COM203 | Business Communication Practical | Skill Enhancement Course (SEC) | 2 | Presentation Skills, Group Discussion Techniques, Interview Preparation, Report Writing Practice, Digital Communication Tools |
| COM204 | Co-curricular Course (Generic) | Co-curricular | 2 | Personality Development, Community Service, Disaster Management, Health and Fitness, Environmental Awareness |
| COM205 | Value Added Course (Generic) | Value Added Course (VAC) | 2 | Basics of Yoga, Stress Management, Indian Heritage, Fundamental Rights, Ethical Living |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM301 | Corporate Accounting | Core | 4 | Issue of Shares and Debentures, Redemption of Debentures, Underwriting, Company Final Accounts, Amalgamation and Absorption |
| COM302 | Business Statistics | Core | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation Analysis, Regression Analysis |
| COM303 | E-Commerce | Discipline Specific Elective (DSE) | 4 | Introduction to E-Commerce, E-Commerce Business Models, Payment Systems, E-Security, E-Marketing |
| COM304 | Foreign Exchange Management | Discipline Specific Elective (DSE) | 4 | Basics of Foreign Exchange, Exchange Rate Systems, Hedging Techniques, International Parity Conditions, FEMA |
| COM305 | Fundamentals of Computer | Skill Enhancement Course (SEC) | 2 | Computer Hardware Basics, Operating Systems, MS Office Suite (Word, Excel, PowerPoint), Internet Fundamentals, Cybersecurity Awareness |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM401 | Income Tax Law and Practice | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Heads of Income (Salaries, House Property), Business and Profession, Capital Gains and Other Sources |
| COM402 | Company Law | Core | 4 | Introduction to Company Law, Incorporation of Company, Shares and Share Capital, Management and Administration, Meetings and Resolutions |
| COM403 | Financial Markets and Institutions | Discipline Specific Elective (DSE) | 4 | Indian Financial System, Money Market, Capital Market, Financial Instruments, SEBI and Regulators |
| COM404 | Entrepreneurship Development | Discipline Specific Elective (DSE) | 4 | Concept of Entrepreneurship, Entrepreneurial Motivation, Project Identification and Formulation, Small Business Management, Government Support to SSI |
| COM405 | Data Analysis with Excel | Skill Enhancement Course (SEC) | 2 | Advanced Excel Functions, Data Visualization, Pivot Tables, Data Validation, What-If Analysis |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM501 | Goods and Services Tax (GST) and Customs Law | Core | 4 | Introduction to GST, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit, Customs Law Overview |
| COM502 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Cost Ascertainment (Material, Labour, Overheads), Methods of Costing (Job, Process), Cost Control Techniques, Budgetary Control |
| COM503 | Banking and Insurance | Discipline Specific Elective (DSE) | 4 | Evolution of Banking, Commercial Banks, Central Banking, Principles of Insurance, Types of Insurance |
| COM504 | Rural Development | Discipline Specific Elective (DSE) | 4 | Concept of Rural Development, Rural Economy, Rural Poverty and Unemployment, Rural Development Programs, Panchayati Raj |
| COM505 | Advanced Financial Accounting with Tally | Skill Enhancement Course (SEC) | 2 | Advanced Tally Features, Inventory Management, Manufacturing Processes in Tally, Cost Centre Management, Budgeting in Tally |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM601 | Auditing and Corporate Governance | Core | 4 | Introduction to Auditing, Types of Audit, Audit Planning, Internal Control, Corporate Governance Principles |
| COM602 | Management Accounting | Core | 4 | Introduction to Management Accounting, Analysis of Financial Statements, Fund Flow and Cash Flow Statements, Marginal Costing, Standard Costing |
| COM603 | Project Planning and Management | Discipline Specific Elective (DSE) | 4 | Project Identification, Project Feasibility Analysis, Project Appraisal, Project Financing, Project Implementation and Control |
| COM604 | Investment Management | Discipline Specific Elective (DSE) | 4 | Investment Avenues, Risk and Return, Fundamental Analysis, Technical Analysis, Portfolio Management |
| COM605 | Project Work/Internship | Skill Enhancement Course (SEC) | 2 | Research Methodology, Data Collection and Analysis, Report Writing, Presentation Skills, Industry Exposure |
