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B-COM-HONS in Commerce at Babu Braj Mohan Bhagat Gopeshwar Kanya Mahavidyalaya
Patna, Bihar
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About the Specialization
What is Commerce at Babu Braj Mohan Bhagat Gopeshwar Kanya Mahavidyalaya Patna?
This B.Com (Hons) program at Babu Braj Mohan Bhagat Gopeshwar Kanya Mahavidyalaya focuses on providing a comprehensive understanding of commerce, finance, and business management principles. It equips students with analytical and practical skills essential for navigating India''''s dynamic economic landscape. The curriculum is designed to meet the growing demand for skilled professionals in various sectors, from accounting and taxation to marketing and financial services, making it a highly relevant choice for aspiring commerce graduates.
Who Should Apply?
This program is ideal for 10+2 graduates, particularly from the commerce stream, who possess a strong aptitude for numbers, a keen interest in business operations, and an ambition to pursue a career in finance, accounting, or business management. It also caters to those looking to gain a solid academic foundation before pursuing professional certifications like CA, CS, or CMA, and offers a pathway for those seeking direct entry into entry-level roles in Indian corporates.
Why Choose This Course?
Graduates of this program can expect diverse India-specific career paths in sectors like banking, financial services, taxation, auditing, and corporate accounting. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth trajectories for experienced professionals often exceeding INR 8-10 LPA in mid-tier and large Indian companies. The program also provides a strong foundation for higher studies like M.Com, MBA, or professional qualifications, enhancing long-term career prospects.
Student Success Practices
Foundation Stage
Master Accounting and Legal Fundamentals- (Semester 1-2)
Focus intently on core subjects like Financial Accounting and Business Laws. Utilize online resources like ICAI study material for accounting basics and Indian Bare Acts websites for legal terminology. Regularly solve practical problems and case studies to build a strong theoretical base and understand legal applications in business, crucial for future professional exams like CA/CS.
Tools & Resources
ICAI Study Material (for conceptual clarity), Indian Bare Acts websites, Khan Academy Finance courses
Career Connection
A solid grasp here is fundamental for careers in accounting, taxation, and legal compliance, making you a valuable asset for any Indian business needing adherence to financial and legal statutes.
Develop Strong Communication Skills- (Semester 1-2)
Actively participate in group discussions, presentations, and debates during AECC (Communicative English) classes. Join college clubs focused on public speaking or debate. Practice writing clear and concise business reports and emails. These skills are highly valued in Indian corporate settings for client interaction, team collaboration, and effective stakeholder management.
Tools & Resources
Toastmasters International (local chapters), Online grammar tools (Grammarly), Newspaper editorial reading
Career Connection
Effective communication is a soft skill critical for interviews, team roles, and client-facing positions in finance, marketing, and HR, enhancing your employability across all sectors.
Build a Strong Academic Network- (Semester 1-2)
Engage with professors during office hours to clarify doubts and seek career advice. Form study groups with peers to discuss complex topics and share insights. Attend department seminars and workshops to expand your knowledge base beyond the curriculum. This helps in peer learning and accessing mentorship opportunities for future academic and career guidance.
Tools & Resources
College library discussion rooms, WhatsApp study groups, LinkedIn (for connecting with seniors)
Career Connection
Networking within academia can open doors to research opportunities, internships, and valuable recommendations, which are significant in the Indian job market.
Intermediate Stage
Gain Practical Software Proficiency- (Semester 3-4)
Go beyond basic computer applications and learn advanced Excel, Tally ERP 9, and basic database management. Seek out free online courses or college workshops. This practical skill is indispensable for accounting, data analysis, and office administration roles in Indian SMEs and large corporations, directly enhancing your resume for internships.
Tools & Resources
Tally Education Partner programs, Microsoft Excel certifications (online), YouTube tutorials for specific software features
Career Connection
Demonstrable proficiency in accounting and data software is a direct pathway to roles in financial accounting, data entry, and business analytics, making you job-ready for various Indian businesses.
Explore Taxation and Financial Concepts- (Semester 3-4)
Deep dive into Income Tax Law & Practice and Cost Accounting. Follow current Indian budget updates and tax reforms. Attempt case studies provided by faculty or found online. This knowledge is highly sought after by Indian auditing firms, tax consultancies, and corporate finance departments for their direct applicability.
Tools & Resources
Income Tax Department website, Taxmann publications, Financial newspapers (e.g., The Economic Times)
Career Connection
Expertise in Indian taxation and cost management makes you highly desirable for roles in tax compliance, audit, and financial controlling, crucial for businesses operating within India.
Participate in Inter-College Competitions- (Semester 3-5)
Join college teams for business quizzes, case study competitions, or entrepreneurship challenges. This provides exposure to real-world business problems and helps develop critical thinking, teamwork, and presentation skills. Success in such competitions is often highlighted by Indian recruiters.
Tools & Resources
College notice boards for event announcements, National-level business competition platforms
Career Connection
Participation showcases your initiative, problem-solving abilities, and ability to work under pressure, significantly boosting your profile for competitive internships and entry-level positions.
Advanced Stage
Undertake Relevant Internships- (Semester 5-6)
Secure internships (paid or unpaid) in local accounting firms, banks, or corporate finance departments. Focus on applying theoretical knowledge gained in Financial Management and Management Accounting. This hands-on experience is critical for understanding Indian corporate culture and securing pre-placement offers.
Tools & Resources
Internshala, Naukri.com, College placement cell
Career Connection
Internships are paramount for converting academic learning into practical experience, often leading to full-time employment opportunities or providing essential industry exposure for future career growth in India.
Prepare for Professional Certifications- (Semester 5-6)
Start preparing for entry-level professional certifications like NISM (National Institute of Securities Markets) modules for finance or basic GST practitioner courses. This adds specialized skills beyond your degree, making you stand out to Indian employers in financial markets, banking, and taxation sectors.
Tools & Resources
NISM study material, GST Practitioner Course providers, Online mock tests
Career Connection
Professional certifications demonstrate specialized knowledge and commitment, making you a preferred candidate for roles in specific domains like equity research, mutual funds, or GST compliance.
Develop a Targeted Career Plan and Placement Strategy- (Semester 6)
Work with the college placement cell to identify target companies and roles. Customize your resume, practice interview skills, and prepare for aptitude tests specific to Indian recruitment processes. Research companies thoroughly and understand current industry trends, especially in Bihar and nearby regions.
Tools & Resources
Placement cell workshops, Online aptitude test platforms, Company websites for career pages
Career Connection
A well-defined career plan and dedicated placement preparation are crucial for securing desired job offers in the competitive Indian job market right after graduation, aligning with your specialization.
Program Structure and Curriculum
Eligibility:
- 10+2 (Intermediate) examination in Commerce or Science/Arts with a minimum of 45% marks in aggregate from a recognized board.
Duration: 3 Years / 6 Semesters
Credits: 148 (approx.) Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC-1 | Environmental Studies | Ability Enhancement Compulsory Course | 4 | Multidisciplinary Nature of Environmental Studies, Ecosystems, Natural Resources, Biodiversity and Conservation, Environmental Pollution, Human Population and Environment |
| BCHCC1 | Financial Accounting I | Core | 6 | Accounting Concepts and Standards, Recording of Business Transactions, Trial Balance and Rectification of Errors, Final Accounts of Sole Proprietorship, Consignment and Joint Venture Accounts, Depreciation Accounting |
| BCHCC2 | Business Laws | Core | 6 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Indian Partnership Act, 1932, Limited Liability Partnership Act, 2008, Negotiable Instruments Act, 1881 |
| GE-1 | Principles of Micro Economics | Generic Elective | 6 | Demand and Supply Analysis, Consumer Behavior (Utility and Indifference Curve), Production Function and Costs, Market Structures (Perfect Competition, Monopoly), Pricing under Imperfect Competition |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC-2 | Communicative English / MIL | Ability Enhancement Compulsory Course | 4 | Grammar and Vocabulary, Reading Comprehension, Writing Skills (Reports, Essays), Presentation Skills, Communication Barriers |
| BCHCC3 | Business Organization and Management | Core | 6 | Forms of Business Organization, Business Environment, Planning and Decision Making, Organizing and Staffing, Directing and Controlling |
| BCHCC4 | Corporate Laws | Core | 6 | Introduction to Companies Act, 2013, Incorporation of a Company, Share Capital and Debentures, Management and Administration (Directors, Meetings), Winding Up of Companies |
| GE-2 | Principles of Macro Economics | Generic Elective | 6 | National Income Accounting, Money and Banking, Inflation and Deflation, Fiscal Policy, Monetary Policy, Business Cycles |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCHCC5 | Human Resource Management | Core | 6 | HR Planning, Recruitment and Selection, Training and Development, Performance Appraisal, Compensation Management, Industrial Relations |
| BCHCC6 | Income Tax Law & Practice | Core | 6 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Heads of Income (Salary, House Property), Profits and Gains of Business or Profession, Capital Gains and Other Sources, Deductions from Gross Total Income |
| BCHCC7 | Management Principles & Application | Core | 6 | Evolution of Management Thought, Functions of Management (Planning, Organizing), Staffing and Directing, Controlling, Motivation Theories, Leadership Styles |
| SEC-1 | E-Commerce | Skill Enhancement Course | 4 | Introduction to E-Commerce, Business Models of E-Commerce, E-Payment Systems, E-Marketing and Advertising, E-Security and Legal Aspects, M-Commerce |
| GE-3 | Indian Economy | Generic Elective | 6 | Basic Characteristics of Indian Economy, Economic Planning in India, Agriculture Sector Reforms, Industrial Development and Policies, Poverty, Unemployment and Inequality, Economic Reforms and Liberalisation |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCHCC8 | Cost Accounting | Core | 6 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Unit Costing and Job Costing, Process Costing |
| BCHCC9 | Business Statistics | Core | 6 | Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers, Probability Theory, Time Series Analysis |
| BCHCC10 | Auditing and Corporate Governance | Core | 6 | Fundamentals of Auditing, Types of Audit, Internal Control and Audit Techniques, Audit Report, Introduction to Corporate Governance, Role of SEBI in Corporate Governance |
| SEC-2 | Computer Applications in Business | Skill Enhancement Course | 4 | Introduction to Computers, Word Processing (MS Word), Spreadsheet Management (MS Excel), Presentation Tools (MS PowerPoint), Database Management Systems (Basic), Introduction to Tally (Accounting Software) |
| GE-4 | Principles of Marketing | Generic Elective | 6 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Market Segmentation, Targeting, Positioning, Product Decisions, Pricing Decisions |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCHCC11 | Financial Management | Core | 6 | Introduction to Financial Management, Capital Budgeting Decisions, Cost of Capital, Capital Structure Theories, Leverage Analysis, Dividend Policy Decisions |
| BCHCC12 | Goods & Services Tax (GST) & Customs Law | Core | 6 | Introduction to GST, Levy and Collection of GST, Input Tax Credit (ITC), Registration and Returns under GST, Valuation under GST, Introduction to Customs Law |
| DSE-1 | Fundamentals of Investment (Example) | Discipline Specific Elective | 6 | Investment Environment, Risk and Return, Equity Analysis, Bond Valuation, Mutual Funds, Portfolio Management |
| DSE-2 | Banking & Insurance (Example) | Discipline Specific Elective | 6 | Commercial Banking, Central Banking (RBI), Financial Sector Reforms in India, Principles of Insurance, Life Insurance, General Insurance (Fire, Marine) |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCHCC13 | Management Accounting | Core | 6 | Nature and Scope of Management Accounting, Analysis of Financial Statements (Ratio Analysis), Fund Flow Statement, Cash Flow Statement, Budgetary Control, Standard Costing and Variance Analysis |
| BCHCC14 | International Business | Core | 6 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market, International Financial Institutions (IMF, World Bank), Globalization and India, Export-Import Procedures |
| DSE-3 | Project Management (Example) | Discipline Specific Elective | 6 | Project Appraisal, Project Planning, Project Financing, Project Implementation, Network Techniques (PERT, CPM), Risk Analysis in Projects |
| DSE-4 | Business Research Methods & Project Work (Example) | Discipline Specific Elective | 6 | Introduction to Business Research, Research Design, Data Collection Methods, Sampling Techniques, Data Analysis (Statistical Tools), Report Writing and Presentation |
