

BCOM in General at Banshi Chand Degree College


Gorakhpur, Uttar Pradesh
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About the Specialization
What is General at Banshi Chand Degree College Gorakhpur?
This BCom program at Banshi Chand Degree College, affiliated with DDUGU, provides a comprehensive understanding of core business principles, accounting practices, economic theories, and legal frameworks essential for commerce. It is designed to equip students with fundamental knowledge across various facets of business and finance, catering to the dynamic Indian market demands.
Who Should Apply?
This program is ideal for fresh 10+2 graduates from any stream seeking a strong foundation in commerce and business administration. It also appeals to individuals aspiring for entry-level roles in finance, accounting, banking, or general management, laying the groundwork for further professional qualifications like CA, CS, or MBA.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as accountants, financial analysts, tax consultants, auditors, or banking professionals. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential in both private and public sectors as they gain experience and specialized skills.

Student Success Practices
Foundation Stage
Master Core Accounting & Economic Fundamentals- (Semester 1-2)
Focus intently on understanding the fundamental concepts of Financial Accounting, Business Organization, and Micro Economics. Regularly practice numerical problems and conceptual questions to build a strong base. Utilize textbooks, classroom discussions, and online resources for clarity.
Tools & Resources
Textbooks, Study Guides, DDUGU question papers, Khan Academy (for basic economics)
Career Connection
A solid foundation is crucial for all future commerce subjects and is highly valued by employers for roles in accounting, finance, and basic business operations.
Enhance Communication & Digital Literacy- (Semester 1-2)
Actively participate in AECC courses like English/Hindi Communication and Vocational courses like Computer Applications in Business. Practice public speaking, report writing, and gain proficiency in MS Office tools (Word, Excel, PowerPoint).
Tools & Resources
Grammarly, Online typing tutors, MS Office tutorials, college debate/elocution societies
Career Connection
Strong communication and basic computer skills are non-negotiable for almost any professional role, aiding in effective workplace interaction and data management.
Develop Analytical & Problem-Solving Skills- (Semester 1-2)
Engage with subjects like Business Statistics and Economics by solving case studies and numerical problems regularly. Join peer study groups to discuss complex topics and learn different problem-solving approaches.
Tools & Resources
Reference books for numerical problems, DDUGU sample papers, group study sessions
Career Connection
Analytical thinking is essential for financial analysis, market research, and strategic decision-making in any business context, making graduates more valuable to employers.
Intermediate Stage
Gain Practical Software Proficiency (Tally)- (Semester 3-5)
Actively pursue vocational courses like Computerized Accounting (Tally) or seek external certifications. Hands-on practice with accounting software is vital for real-world application of theoretical knowledge.
Tools & Resources
Tally ERP 9 software, authorized Tally training centers, online tutorials
Career Connection
Proficiency in Tally is a direct gateway to roles as junior accountants and bookkeepers in Indian SMEs and larger corporations, significantly enhancing employability.
Explore Industry Trends & News- (Semester 3-5)
Beyond textbooks, read business newspapers (e.g., Economic Times, Business Standard), magazines, and follow financial news channels. Understand current economic policies, market trends, and their impact on Indian businesses.
Tools & Resources
The Economic Times, Business Standard, Moneycontrol.com, RBI publications
Career Connection
Staying updated demonstrates commercial awareness, crucial for interviews and adapting to dynamic business environments, especially in finance and marketing roles.
Participate in College & Inter-college Events- (Semester 3-5)
Join college clubs related to commerce, finance, or entrepreneurship. Participate in quizzes, debates, business plan competitions, and workshops to develop leadership, teamwork, and presentation skills. Attend guest lectures by industry professionals.
Tools & Resources
College Commerce Club, Entrepreneurship Cell, DDUGU festivals
Career Connection
Networking, leadership roles, and demonstrating initiative through extra-curricular activities are highly regarded by recruiters, showcasing a well-rounded personality and soft skills.
Advanced Stage
Prepare for Professional Certifications & Entrance Exams- (Semester 6 onwards)
Begin preparing for entrance exams for higher education (e.g., CAT for MBA, SET/NET for academia) or professional certifications like CA Foundation, CS Foundation, or NISM certifications depending on career interest.
Tools & Resources
Coaching institutes, online test series, official exam syllabi and previous year papers
Career Connection
Early preparation for advanced studies or professional certifications significantly boosts career prospects and opens doors to specialized, high-paying roles in finance and management.
Undertake Internships & Live Projects- (Semester 6)
Actively seek internships (even unpaid initially) in accounting firms, banks, local businesses, or NGOs. Engage in live projects or research papers related to financial analysis, market research, or business management.
Tools & Resources
Internshala, LinkedIn, college placement cell, local business directories
Career Connection
Practical experience through internships is invaluable for understanding workplace dynamics, applying theoretical knowledge, and often leads to pre-placement offers or strong recommendations.
Develop Interview & Group Discussion Skills- (Semester 6)
Attend mock interview and group discussion sessions organized by the college''''s placement cell or career counseling services. Work on resume building, articulate career goals, and practice answering common HR and technical questions specific to commerce roles.
Tools & Resources
College Placement Cell, mock interview platforms, career counselors, resume builders
Career Connection
Effective interview and GD skills are critical for converting job opportunities. This final polish ensures graduates are well-prepared to articulate their skills and secure desired placements.
Program Structure and Curriculum
Eligibility:
- 10+2 in any stream from a recognized board, as per Deen Dayal Upadhyaya Gorakhpur University norms.
Duration: 3 years (6 semesters)
Credits: Approximately 130-140 (Calculated based on DDUGU NEP 2020 structure) Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM101 | Financial Accounting | Major (Core) | 4 | Introduction to Accounting, Accounting Principles and Standards, Final Accounts of Sole Proprietorship, Depreciation and Reserves, Branch and Departmental Accounts |
| BCOM102 | Business Organization | Major (Core) | 4 | Nature and Scope of Business, Forms of Business Organizations, Plant Location and Layout, Size of Business Unit, Business Combinations |
| BCOM103 | Micro Economics | Minor / Elective (Discipline Specific) | 3 | Introduction to Economics, Consumer Behavior and Demand, Production and Cost, Market Structures, Factor Pricing |
| AECC101 | Hindi/English Communication | Ability Enhancement Compulsory Course (AECC) | 2 | Basics of Communication, Grammar and Vocabulary, Letter Writing, Report Writing, Spoken English/Hindi |
| VC101 | Computer Applications in Business | Vocational Course | 2 | Introduction to Computers, Operating Systems, MS Office Suite (Word, Excel, PowerPoint), Internet and E-Commerce Basics, Data Security |
| CC101 | Co-curricular Course 1 (e.g., Physical Education/NCC/NSS) | Co-curricular | 2 | Basic Physical Fitness, Team Sports Fundamentals, Health and Wellness, Community Service Principles, Leadership Skills |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM201 | Business Law | Major (Core) | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019, Partnership Act, 1932 |
| BCOM202 | Business Economics (Macro) | Major (Core) | 4 | National Income Accounting, Theory of Employment and Output, Money and Banking, Inflation and Deflation, International Trade |
| BCOM203 | Business Statistics | Minor / Elective (Discipline Specific) | 3 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression, Index Numbers |
| AECC201 | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Ecosystems and Biodiversity, Natural Resources, Environmental Pollution, Global Environmental Issues, Environmental Ethics |
| VC201 | E-Commerce | Vocational Course | 2 | Introduction to E-commerce, E-Payment Systems, E-Security, Digital Marketing, E-Commerce Business Models |
| CC201 | Co-curricular Course 2 (e.g., Value Education/Yoga) | Co-curricular | 2 | Ethics and Morals, Human Values, Yoga Asanas and Pranayama, Stress Management, Holistic Well-being |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM301 | Corporate Accounting | Major (Core) | 4 | Issue and Forfeiture of Shares, Debentures, Amalgamation and Reconstruction, Valuation of Goodwill and Shares, Company Final Accounts |
| BCOM302 | Principles of Marketing | Major (Core) | 4 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Product and Pricing Decisions, Promotion and Distribution Channels |
| BCOM303 | Indian Economy | Minor / Elective (Discipline Specific) | 3 | Basic Characteristics of Indian Economy, Agriculture and Industrial Policy, Poverty and Unemployment, Economic Reforms in India, Role of Public and Private Sector |
| VC301 | Digital Marketing | Vocational Course | 2 | SEO and SEM, Social Media Marketing, Content Marketing, Email Marketing, Analytics and Reporting |
| CC301 | Co-curricular Course 3 (e.g., Entrepreneurship Awareness) | Co-curricular | 2 | Concept of Entrepreneurship, Idea Generation, Business Plan Development, Funding Sources, Government Support for Startups |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM401 | Cost Accounting | Major (Core) | 4 | Introduction to Cost Accounting, Cost Sheet and Cost Control, Material Costing, Labor Costing, Overhead Costing |
| BCOM402 | Human Resource Management | Major (Core) | 4 | Introduction to HRM, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal |
| BCOM403 | Business Ethics and Corporate Governance | Minor / Elective (Discipline Specific) | 3 | Concept of Business Ethics, Ethical Dilemmas in Business, Corporate Social Responsibility (CSR), Fundamentals of Corporate Governance, Role of Board and Stakeholders |
| VC401 | Personality Development | Vocational Course | 2 | Self-Awareness, Communication Skills, Time Management, Stress Management, Interview Skills |
| CC401 | Co-curricular Course 4 (e.g., Financial Literacy) | Co-curricular | 2 | Budgeting and Savings, Investments (Stocks, Bonds, Mutual Funds), Insurance Basics, Banking Services, Digital Payments |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM501 | Management Accounting | Major (Core) | 4 | Introduction to Management Accounting, Ratio Analysis, Fund Flow Statement, Cash Flow Statement, Budgetary Control |
| BCOM502 | Principles of Financial Management | Major (Core) | 4 | Introduction to Financial Management, Capital Budgeting, Cost of Capital, Capital Structure, Working Capital Management |
| BCOM503 | Income Tax Law & Practice | Major (Discipline Specific Elective - DSE) | 3 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Profits and Gains of Business/Profession |
| BCOM504 | Auditing and Corporate Governance | Major (Discipline Specific Elective - DSE) | 3 | Introduction to Auditing, Internal Control and Audit, Vouching and Verification, Audit Report, Corporate Governance Framework |
| VC501 | Entrepreneurship Development | Vocational Course | 2 | Entrepreneurial Process, Creativity and Innovation, Feasibility Analysis, Business Plan Components, Accessing Government Schemes |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM601 | Goods and Services Tax (GST) | Major (Core) | 4 | Introduction to GST, GST Council and Administration, Levy and Collection of GST, Input Tax Credit, Registration and Returns |
| BCOM602 | International Business | Major (Core) | 4 | Nature and Scope of International Business, Theories of International Trade, Foreign Exchange Market, International Financial Institutions, Global Business Environment |
| BCOM603 | Banking and Insurance | Major (Discipline Specific Elective - DSE) | 3 | Indian Banking System, Types of Banks and Functions, RBI and Monetary Policy, Types of Insurance, IRDAI and Insurance Sector in India |
| BCOM604 | Computerized Accounting (Tally) | Major (Discipline Specific Elective - DSE) | 3 | Introduction to Tally ERP 9, Company Creation and Setup, Accounting Vouchers, Inventory Management in Tally, Generating Financial Statements |
| VC601 | Research Methodology | Vocational Course | 2 | Introduction to Research, Research Design, Data Collection Methods, Data Analysis (Basic), Report Writing |




