

B-COM in General at Bishop Heber College


Tiruchirappalli, Tamil Nadu
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About the Specialization
What is General at Bishop Heber College Tiruchirappalli?
This B.Com General program at Bishop Heber College focuses on providing a comprehensive foundation in commerce, accounting, finance, and management. It is designed to equip students with essential business acumen highly relevant to the diverse Indian industry. The program emphasizes a broad understanding of business operations, legal frameworks, and economic principles, preparing graduates for various roles in India''''s growing economy.
Who Should Apply?
This program is ideal for fresh 12th-grade graduates seeking entry into the vast commercial and financial sectors in India. It also suits individuals who aspire to pursue higher education in finance, accounting, or business administration. Students with a strong aptitude for numbers, analytical thinking, and an interest in understanding business dynamics will thrive in this curriculum, preparing them for dynamic Indian corporate environments.
Why Choose This Course?
Graduates of this program can expect to pursue India-specific career paths in accounting, auditing, taxation, banking, and retail management. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth trajectories in Indian companies as they gain experience. The program provides a strong base for pursuing professional certifications like CA, CS, CMA, and prepares students for roles in both public and private sector organizations.

Student Success Practices
Foundation Stage
Master Core Accounting & Economic Principles- (Semester 1-2)
Dedicate time to thoroughly understand Financial Accounting and Business Economics concepts. Form study groups to discuss complex topics and solve practical problems from textbooks and previous year question papers. Utilize college library resources for supplementary reading.
Tools & Resources
Textbooks, Reference Books (e.g., M.C. Shukla for Accounting, H.L. Ahuja for Economics), Past Exam Papers, Study Groups
Career Connection
A strong foundation in these areas is crucial for all commerce-related careers, including accounting, finance, and competitive exams, providing a bedrock for future specialization and employability.
Develop Essential Soft Skills- (Semester 1-2)
Actively participate in Soft Skills classes and college events requiring presentations, public speaking, or group discussions. Practice communication skills daily, focusing on clarity, confidence, and active listening. Join college clubs like debate or literary societies.
Tools & Resources
Soft Skills Course Material, College Clubs, Mock Interviews, Public Speaking Platforms
Career Connection
Excellent soft skills are indispensable for workplace success, enhancing employability, fostering teamwork, and enabling effective client interaction in any Indian corporate setting.
Explore Basic Business Software- (Semester 1-2)
Alongside your Basic Tally subject, take initiative to learn basic functionalities of MS-Office applications. Complete practical assignments diligently and explore online tutorials for advanced features. This lays the groundwork for practical application in business operations.
Tools & Resources
Tally Software, MS-Office Suite, YouTube Tutorials, Online Courses (e.g., from NPTEL or free MOOCs)
Career Connection
Proficiency in Tally and MS-Office is a fundamental requirement for most entry-level accounting and administrative roles in Indian businesses, improving efficiency and data management.
Intermediate Stage
Gain Practical Exposure through Internships/Projects- (Semester 3-5)
Actively seek summer internships or part-time projects with local businesses, startups, or NGOs, even if unpaid. Focus on applying theoretical knowledge from Cost Accounting, Management Accounting, or Business Law. Document your experiences thoroughly.
Tools & Resources
College Placement Cell, Internshala, LinkedIn, Local Business Networks
Career Connection
Practical exposure significantly boosts your resume, provides industry insights, and helps you identify your career interests, making you more marketable to Indian employers upon graduation.
Build a Professional Network- (Semester 3-5)
Attend guest lectures, workshops, and seminars organized by the Commerce department. Connect with faculty, alumni, and industry professionals. Start building a professional profile on LinkedIn, engaging with relevant content and connections.
Tools & Resources
College Events, LinkedIn, Alumni Network, Industry Meet-ups
Career Connection
Networking is crucial for career opportunities, mentorship, and staying updated on industry trends in India, often leading to referrals and direct hiring opportunities.
Prepare for Professional Certifications- (Semester 3-5)
Begin early preparation for competitive exams or professional certifications relevant to commerce, such as basic NISM certifications for capital markets, or foundational papers for CA/CS/CMA. Integrate study with your curriculum.
Tools & Resources
NISM Study Material, ICAI/ICSI/ICMAI Foundational Guides, Online Coaching Platforms
Career Connection
Early preparation for professional certifications enhances your expertise, provides a competitive edge, and opens doors to specialized roles in India''''s financial and corporate sectors.
Advanced Stage
Specialize and Deepen Knowledge- (Semester 6)
Focus intently on your chosen Major Electives (DSE) and core subjects like Income Tax and GST. Engage in self-study using advanced resources, case studies, and industry reports to deepen your understanding of these specialized areas.
Tools & Resources
Advanced Textbooks, Journals (e.g., ICAI, ICSI publications), Taxmann, GST Law Books, Industry Reports
Career Connection
Specialized knowledge in areas like taxation, financial services, or banking makes you highly sought after for specific roles, demonstrating your expertise and readiness for industry challenges.
Intensive Placement Preparation- (Semester 6)
Participate actively in college placement drives. Practice aptitude tests, mock interviews, and group discussions regularly. Develop a professional resume and cover letter, tailoring them for specific job roles in Indian companies. Seek feedback from career counselors.
Tools & Resources
Placement Cell Training, Online Aptitude Portals (e.g., IndiaBix), Mock Interview Sessions, Resume Building Workshops
Career Connection
Thorough preparation for placements is vital for securing a desirable job offer immediately after graduation, aligning your skills with company expectations in the Indian job market.
Undertake a Comprehensive Research Project- (Semester 6)
Apply your Research Methodology skills to conduct a mini-research project in an area of your interest within commerce, such as a market analysis for a local business or a study on consumer behavior trends in your region. Focus on data collection, analysis, and presentation.
Tools & Resources
Research Methodology Textbooks, Statistical Software (e.g., basic Excel, R/Python for advanced), Survey Tools (Google Forms), Library Databases
Career Connection
A well-executed research project demonstrates analytical capabilities, critical thinking, and problem-solving skills, valuable assets for roles in consulting, market research, and corporate strategy.
Program Structure and Curriculum
Eligibility:
- A pass in H.Sc. Academic or Vocational Stream with Commerce / Accountancy / Economics / Computer Science / Business Maths / Statistics.
Duration: 3 years / 6 semesters
Credits: 114 Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 22UTAT1 / 22UHIN1 / 22UFRE1 | Language - I (Tamil / Hindi / French) | Compulsory Language | 3 | Prose and Poetry, Grammar and Composition, History of Literature, Translation Practice, Basic Communication |
| 22UENC1 | English - I | Compulsory English | 3 | Short Stories and Essays, Grammar and Usage, Vocabulary Building, Letter Writing, Comprehension Skills |
| 22UCOC1 | Financial Accounting - I | Core | 4 | Introduction to Accounting, Journal and Ledger, Trial Balance and Final Accounts, Bank Reconciliation Statement, Rectification of Errors |
| 22UCOC2 | Business Economics | Core | 4 | Nature and Scope of Business Economics, Demand Analysis and Forecasting, Production and Cost Analysis, Market Structures and Pricing, National Income Concepts |
| 22UCOA1 | Marketing | Allied | 4 | Introduction to Marketing, Marketing Mix (4Ps), Consumer Behavior, Product Life Cycle, Pricing Strategies |
| 22UCSS1 | Soft Skills - I | Skill Based Elective | 2 | Communication Skills, Listening and Speaking, Body Language, Presentation Skills, Group Discussion Techniques |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 22UTAT2 / 22UHIN2 / 22UFRE2 | Language - II (Tamil / Hindi / French) | Compulsory Language | 3 | Modern Literature, Functional Grammar, Official Correspondence, Literary Criticism, Creative Writing |
| 22UENC2 | English - II | Compulsory English | 3 | Report Writing, Resume and Cover Letter, Email Etiquette, Basic Public Speaking, Interview Skills |
| 22UCOC3 | Financial Accounting - II | Core | 4 | Consignment Accounts, Joint Venture Accounts, Partnership Accounts - Dissolution, Hire Purchase System, Installment Payment System |
| 22UCOC4 | Principles of Management | Core | 4 | Introduction to Management, Planning and Decision Making, Organizing and Staffing, Directing and Motivation, Controlling and Coordination |
| 22UCOA2 | Business Statistics | Allied | 4 | Measures of Central Tendency, Measures of Dispersion, Correlation Analysis, Regression Analysis, Index Numbers and Time Series |
| 22UCSS2 | Basic Tally | Skill Based Elective | 2 | Introduction to Tally, Company Creation and Features, Ledger Creation and Groups, Voucher Entries (Purchase, Sales, Payment), Basic Financial Reports |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 22UENS1 | Environmental Studies | Compulsory | 2 | Ecosystems and Biodiversity, Environmental Pollution, Natural Resources Management, Environmental Ethics, Sustainable Development |
| 22UCOC5 | Advanced Financial Accounting | Core | 4 | Company Accounts - Issue of Shares, Debentures - Issue and Redemption, Final Accounts of Companies, Underwriting of Shares, Amalgamation and Reconstruction |
| 22UCOC6 | Corporate Law | Core | 4 | Company Formation and Types, Memorandum and Articles of Association, Share Capital and Debentures, Directors and Key Managerial Personnel, Company Meetings and Resolutions |
| 22UCOA3 | Banking Theory Law and Practice | Allied | 4 | Evolution and Functions of Banking, Reserve Bank of India, Commercial Banks Operations, Negotiable Instruments Act, E-banking and Digital Payments |
| 22UCSS3 | MS-Office | Skill Based Elective | 2 | MS Word for Document Creation, MS Excel for Data Analysis, MS PowerPoint for Presentations, MS Access for Database Management, Outlook for Email Management |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 22UVAS1 | Value Education | Compulsory | 2 | Human Values and Ethics, Moral and Spiritual Development, Social Responsibility, Professional Ethics, National Values |
| 22UCOC7 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Material Costing and Inventory Control, Labour Costing and Overheads, Job, Batch and Contract Costing, Process Costing |
| 22UCOC8 | Business Law | Core | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Partnership Act, 1932, Consumer Protection Act, 2019, Limited Liability Partnership Act, 2008 |
| 22UCOA4 | Entrepreneurial Development | Allied | 4 | Concept of Entrepreneurship, Entrepreneurial Process, Business Plan Preparation, Sources of Finance for Startups, Government Policies for Entrepreneurs |
| 22UCSS4 | E-Commerce | Skill Based Elective | 2 | Introduction to E-Commerce, E-Commerce Business Models, E-Payment Systems, E-Marketing Strategies, Security and Legal Issues in E-Commerce |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 22UCOC9 | Management Accounting | Core | 4 | Nature and Scope of Management Accounting, Financial Statement Analysis, Ratio Analysis, Fund Flow Statement, Cash Flow Statement |
| 22UCOC10 | Auditing | Core | 4 | Introduction to Auditing, Types of Audit, Internal Control and Audit Planning, Vouching and Verification, Audit Report |
| 22UCOC11 | Income Tax Law and Practice - I | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salary, Income from House Property, Deductions from Gross Total Income |
| 22UCOC12 | Human Resource Management | Core | 4 | Introduction to HRM, HR Planning and Job Analysis, Recruitment and Selection, Training and Development, Performance Appraisal |
| 22UCOE1A | Export and Import Procedures | Major Elective | 3 | Foreign Trade Policy of India, Export Documentation, Import Documentation, Customs Clearance, Role of WTO and EXIM Bank |
| 22UCSS5 | Retail Management | Skill Based Elective | 2 | Introduction to Retailing, Retail Formats and Theories, Store Location and Layout, Merchandising and Category Management, Customer Relationship Management in Retail |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 22UCOC13 | Capital Market | Core | 4 | Overview of Financial Markets, Primary Market Operations, Secondary Market - Stock Exchanges, SEBI and Investor Protection, Derivatives Market and Trading |
| 22UCOC14 | Goods and Services Tax | Core | 4 | Introduction to GST, Levy and Collection of GST, Registration and Composition Scheme, Input Tax Credit, GST Returns and E-way Bill |
| 22UCOC15 | Income Tax Law and Practice - II | Core | 4 | Income from Business or Profession, Capital Gains, Income from Other Sources, Set-off and Carry-forward of Losses, Assessment Procedures and Tax Planning |
| 22UCOE2A | Banking and Insurance Services | Major Elective | 3 | Types of Banks and Functions, Banking Products and Services, Principles of Insurance, Life Insurance Products, General Insurance Products |
| 22UCOE3A | Financial Services | Major Elective | 3 | Merchant Banking and Issue Management, Leasing and Hire Purchase, Factoring and Forfaiting, Mutual Funds and Portfolio Management, Credit Rating Agencies |
| 22UCSS6 | Research Methodology | Skill Based Elective | 2 | Introduction to Research, Research Design and Types, Methods of Data Collection, Sampling Techniques, Data Analysis and Report Writing |
| 22UEXA1 | Extension Activities | Compulsory | 1 | NSS / NSO / YRC / RRC activities, Sports & Games Participation, Community Engagement Projects, Co-Curricular Activities, Social Awareness Programs |




