

M-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 M.Com General program at Baba Vishwanath Mahavidyalaya focuses on providing a comprehensive understanding of advanced commerce and business principles. The curriculum is designed to equip students with analytical, managerial, and decision-making skills crucial for diverse roles in the Indian business landscape. It covers core areas like accounting, finance, marketing, human resources, and business law, preparing graduates for a dynamic job market in India.
Who Should Apply?
This program is ideal for commerce graduates (B.Com, BBA) seeking to deepen their theoretical and practical knowledge in various facets of business. It also appeals to individuals aiming for careers in academia, government services, or those aspiring to establish their entrepreneurial ventures within the evolving Indian economic environment. A foundational understanding of commerce is generally a prerequisite.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as financial analysts, accountants, marketing managers, HR executives, and business consultants. Entry-level salaries typically range from INR 3-6 lakhs per annum, with significant growth potential for experienced professionals. The degree also serves as a strong foundation for pursuing professional certifications like CA, CS, or CMA, and for higher studies such as PhD programs.

Student Success Practices
Foundation Stage
Master Core Commerce Fundamentals- (Semester 1-2)
Focus intensely on understanding the foundational concepts in Accounting, Economics, and Statistics. Regularly review class notes, solve practical problems, and clarify doubts promptly. Join study groups to discuss complex topics and enhance conceptual clarity, which is vital for all advanced studies.
Tools & Resources
Textbooks, Study Guides, MGKVP Library Resources, Online tutorial platforms (e.g., NPTEL, Swayam)
Career Connection
A strong foundation in these core areas is indispensable for success in almost all commerce-related professional roles and competitive exams, laying the groundwork for specialized functions later.
Develop Academic Writing and Presentation Skills- (Semester 1-2)
Actively participate in assignments, case studies, and presentations. Practice structuring arguments, citing sources correctly, and delivering clear, concise presentations. Seek feedback from professors and peers to refine these skills, which are crucial for research and corporate communication.
Tools & Resources
Microsoft Word/PowerPoint, Grammarly, University Writing Center (if available), Public speaking clubs
Career Connection
Effective communication is a critical soft skill highly valued by Indian employers, essential for report writing, client interactions, and leadership roles.
Build Basic Digital Literacy- (Semester 1-2)
Familiarize yourself with essential business software like MS Excel for data analysis and financial modeling, and basic database concepts. Start learning accounting software like Tally if applicable, as these tools are ubiquitous in Indian businesses.
Tools & Resources
MS Excel, Tally ERP 9 (trial version), Online courses on Excel/DBMS basics, College computer labs
Career Connection
Proficiency in these digital tools is a fundamental requirement for most entry-level commerce positions, enhancing efficiency and analytical capabilities.
Intermediate Stage
Engage in Practical Application and Case Studies- (Semester 3-4)
Beyond theoretical knowledge, seek opportunities to apply concepts learned in finance, marketing, and HR through real-world case studies and mini-projects. Analyze business problems and propose solutions, which can often be found in business newspapers and magazines specific to the Indian context.
Tools & Resources
Harvard Business Review (India editions), The Economic Times, Business Standard, Company Annual Reports
Career Connection
Practical application skills make you a more valuable candidate, demonstrating problem-solving abilities directly relevant to Indian industry challenges, particularly in management and consulting roles.
Pursue Internships and Industrial Training- (Summer breaks after Semester 2 and 3)
Actively seek short-term internships during semester breaks with local businesses, accounting firms, or NGOs in Varanasi or nearby cities. Even unpaid internships offer invaluable exposure to corporate culture and real-world operations in the Indian market.
Tools & Resources
College Placement Cell, Internshala, LinkedIn, Local Chamber of Commerce
Career Connection
Internships are crucial for gaining practical experience, building a professional network, and often lead to pre-placement offers, significantly boosting employability in India.
Network and Participate in Academic Events- (Semester 3-4)
Attend seminars, workshops, and guest lectures organized by the college or other institutions in Varanasi. Network with faculty, alumni, and industry professionals. Participate in college fests, business plan competitions, and debate clubs to enhance soft skills and build connections.
Tools & Resources
LinkedIn, Professional association events, College departmental societies, Conferences in related fields
Career Connection
Networking opens doors to mentorship, job opportunities, and insights into industry trends, a vital component for career advancement in the competitive Indian job market.
Advanced Stage
Specialized Skill Development for Career Readiness- (Semester 4)
Based on your chosen electives (e.g., Accounting Group), delve deeper into specific skills. For accounting, aim for proficiency in advanced accounting software, tax filing procedures, and audit practices relevant to Indian regulations. For other specializations, focus on relevant advanced tools.
Tools & Resources
Advanced Excel/VBA for Finance, GST software platforms, Auditing standards (ICAI publications), NISM certifications for finance
Career Connection
Deep specialization enhances your appeal to recruiters looking for specific expertise, leading to better job roles and higher starting salaries in niche areas within Indian companies.
Intensive Placement and Interview Preparation- (Semester 4)
Begin rigorous preparation for campus placements and off-campus interviews. This includes mock interviews, group discussions, aptitude test practice, and resume building workshops. Focus on general knowledge, current affairs, and subject-specific questions related to your chosen specialization.
Tools & Resources
Placement preparation books, Online aptitude test platforms, Mock interview sessions by placement cell, Company-specific interview guides
Career Connection
Thorough preparation is paramount for securing desirable placements in leading Indian companies and public sector enterprises, ensuring a strong start to your career.
Develop a Personal Brand and Online Presence- (Ongoing, especially Semester 4)
Cultivate a professional online presence through LinkedIn. Share relevant articles, engage in industry discussions, and showcase your projects and achievements. This helps recruiters find you and demonstrates your proactive engagement with the commerce world.
Tools & Resources
LinkedIn profile optimization guides, Personal professional blog (optional), Online portfolio platforms
Career Connection
A strong personal brand and online presence can significantly enhance visibility to potential employers and open doors to opportunities beyond traditional campus placements in India''''s digital-first economy.
Program Structure and Curriculum
Eligibility:
- B.Com./B.B.A./B.A. with Economics or equivalent degree from a recognized university.
Duration: 2 years (4 semesters)
Credits: 80 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C-101 | Accounting for Managerial Decisions | Core | 4 | Management Accounting Introduction, Financial Statement Analysis, Fund Flow and Cash Flow Statements, Budgetary Control, Marginal Costing, Responsibility Accounting |
| C-102 | Business Environment | Core | 4 | Concept of Business Environment, Economic Environment Factors, Political and Legal Environment, Socio-Cultural and Technological Aspects, International Business Environment |
| C-103 | Business Statistics | Core | 4 | Introduction to Statistics, Measures of Central Tendency, Correlation and Regression Analysis, Index Numbers, Probability Concepts, Time Series Analysis |
| C-104 | Principles of Marketing | Core | 4 | Nature and Scope of Marketing, Consumer Behavior, Market Segmentation and Targeting, Product and Pricing Decisions, Promotion and Distribution Strategies, Marketing Ethics |
| C-105 | Business Economics | Core | 4 | Introduction to Business Economics, Demand and Supply Analysis, Production and Cost Analysis, Market Structures, Pricing Strategies, Business Cycles |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C-201 | Financial Management | Core | 4 | Nature of Financial Management, Capital Budgeting Decisions, Cost of Capital, Capital Structure Theories, Working Capital Management, Dividend Policy |
| C-202 | Marketing Research | Core | 4 | Introduction to Marketing Research, Research Design and Data Collection, Sampling Methods, Data Analysis Techniques, Report Writing, Ethics in Marketing Research |
| C-203 | Human Resource Management | Core | 4 | Introduction to HRM, HR Planning and Recruitment, Training and Development, Performance Appraisal, Compensation Management, Industrial Relations |
| C-204 | Research Methodology | Core | 4 | Meaning of Research, Research Problem and Design, Sampling Design, Data Collection and Analysis, Hypothesis Testing, Research Report Writing |
| C-205 | Organisational Behaviour | Core | 4 | Introduction to OB, Perception and Learning, Motivation Theories, Leadership and Group Dynamics, Conflict Management, Organisational Culture and Change |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C-301 | Indian Financial System | Core | 4 | Structure of Indian Financial System, Money Market and Capital Market, Financial Institutions, Role of RBI and SEBI, Mutual Funds, Insurance Sector |
| C-302 | Computer Application in Business | Core | 4 | Introduction to Computers, MS Office Applications, Database Management Systems, Internet and E-commerce, Business Analytics Basics, Data Security |
| C-303 | Entrepreneurship Development | Core | 4 | Concept of Entrepreneurship, Entrepreneurial Motivation, Business Idea Generation, Business Plan Preparation, Sources of Finance, Government Support for Startups |
| C-304 | Advanced Corporate Accounting | Elective (Accounting Group) | 4 | Amalgamation and Absorption, Holding Company Accounts, Liquidation of Companies, Valuation of Shares, Bank Accounts, Insurance Company Accounts |
| C-305 | Advanced Auditing | Elective (Accounting Group) | 4 | Introduction to Auditing, Audit Planning and Control, Vouching and Verification, Audit of Limited Companies, Audit Report Formulation, Professional Ethics in Auditing |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C-401 | International Business | Core | 4 | Nature of International Business, Theories of International Trade, Balance of Payments, Foreign Exchange Market, International Organizations (WTO, IMF), Export-Import Procedures |
| C-402 | Corporate Legal Framework | Core | 4 | Indian Contract Act, Sale of Goods Act, Negotiable Instruments Act, Consumer Protection Act, Companies Act Key Provisions, Competition Act |
| C-403 | Business Ethics & Corporate Governance | Core | 4 | Introduction to Business Ethics, Ethical Theories, Corporate Social Responsibility, Corporate Governance Principles, SEBI Guidelines, Whistleblowing Mechanisms |
| C-404 | Direct Tax Law & Planning | Elective (Accounting Group) | 4 | Basic Concepts of Income Tax, Residential Status and Tax Liability, Heads of Income (Salary, House Property), Income from Business and Profession, Capital Gains and Other Sources, Deductions and Tax Planning |
| C-405 | Indirect Tax Law & Planning | Elective (Accounting Group) | 4 | Introduction to GST, CGST, SGST, IGST, Input Tax Credit, GST Registration and Returns, Customs Duty Basics, GST Impact on Business |




