

B-COM in General at B.R.D.B.D. Mahila Degree College


Deoria, Uttar Pradesh
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About the Specialization
What is General at B.R.D.B.D. Mahila Degree College Deoria?
This B.Com program at B.R.D.B.D. Mahila Degree College focuses on providing a comprehensive understanding of commerce, business, and finance principles, aligned with the New Education Policy 2020 (NEP). In the context of India''''s rapidly growing and dynamic economy, this program is meticulously designed to equip students with foundational knowledge crucial for navigating various sectors. It emphasizes core subjects like financial accounting, business economics, corporate law, and management studies, fostering a holistic understanding of business operations. The curriculum is continuously updated to meet the evolving demands of the Indian job market, aiming to develop analytical, critical thinking, and problem-solving skills essential for professional success.
Who Should Apply?
This program is ideally suited for 10+2 graduates with a strong inclination towards commerce, business administration, and financial concepts, aspiring to build a robust career in the corporate world, banking, financial services, or as an entrepreneur. It specifically caters to fresh graduates seeking entry-level positions in diverse functional areas such as accounting, auditing, financial analysis, marketing, or human resources within Indian companies. Furthermore, it provides an excellent academic foundation for individuals looking to pursue advanced studies like M.Com, MBA, or embark on challenging professional qualifications such as Chartered Accountancy (CA), Company Secretary (CS), or Certified Management Accountant (CMA).
Why Choose This Course?
Graduates of this program can anticipate a wide array of India-specific career paths across sectors including banking, insurance, financial consulting, retail, manufacturing, and government services. Entry-level salaries for B.Com graduates typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential for experienced professionals, often reaching INR 8-15 LPA in mid-management or specialized roles within reputable Indian organizations. The curriculum is strategically designed to align with the core concepts tested in various professional certifications and competitive examinations, thereby enhancing employability and providing a competitive edge in the Indian job market.

Student Success Practices
Foundation Stage
Master Core Accounting & Business Concepts- (Semester 1-2)
Focus on building a strong foundation in financial accounting, business organization, and economics. Regularly solve numerical problems and case studies. Attend all lectures and engage in discussions to clarify doubts early on.
Tools & Resources
NCERT Commerce books (Class 11 & 12), Tally tutorials, Coursera/NPTEL for foundational business courses
Career Connection
A solid grasp of fundamentals is crucial for higher-level commerce subjects and forms the base for roles in accounting, auditing, and financial reporting.
Develop Essential Communication Skills- (Semester 1-2)
Participate actively in classroom presentations, debates, and group discussions to improve verbal communication. Practice writing clear and concise reports, emails, and business letters. Join college clubs focusing on public speaking or debate.
Tools & Resources
Toastmasters International (if available), Grammarly, Business communication textbooks, College language labs
Career Connection
Strong communication is vital for interviews, client interaction, team collaboration, and professional correspondence in any Indian corporate setting.
Explore Basic Computer Applications for Business- (Semester 1-2)
Gain proficiency in essential software like MS Excel, Word, and PowerPoint, which are indispensable in any business environment. Understand basic data entry, spreadsheet functions, and presentation design.
Tools & Resources
Microsoft Office tutorials, YouTube for Excel tutorials, College computer labs, Tally ERP 9 basic modules
Career Connection
These skills are entry-level requirements for almost all office-based roles in India, from data entry to administrative and junior analyst positions.
Intermediate Stage
Apply Statistical & Corporate Accounting Principles- (Semester 3-4)
Deepen understanding of corporate accounting and business statistics by working on complex problems and real-world datasets. Learn to analyze financial statements and interpret statistical data. Seek internships in local accounting firms or small businesses.
Tools & Resources
SPSS or R (basic level), Economic Times, Business Standard, Annual reports of Indian companies (BSE/NSE websites)
Career Connection
Essential for roles in financial analysis, market research, auditing, and data-driven decision-making in Indian corporations.
Gain Early Industry Exposure & Network- (Semester 3-5)
Attend industry seminars, workshops, and guest lectures organized by the college or local business associations. Connect with alumni and professionals on platforms like LinkedIn. Participate in inter-college commerce festivals and case study competitions.
Tools & Resources
LinkedIn, College alumni network, Local Chamber of Commerce events, Industry journals
Career Connection
Builds industry awareness, professional contacts, and provides insights into various career paths, aiding in future internship and job searches in India.
Develop Specialized Skills in Taxation & Costing- (Semester 4-5)
Focus on practical applications of income tax laws, GST, and cost accounting principles. Understand Indian taxation policies and their implications for businesses. Consider a short-term certification course in GST or Tally if offered locally.
Tools & Resources
Latest Income Tax Act summaries, GST Council website, Tally ERP 9 advanced modules, Books on Indian corporate tax
Career Connection
Highly relevant for careers in taxation, auditing, and cost control departments in Indian companies and accounting firms.
Advanced Stage
Master Financial Management & Auditing- (Semester 5-6)
Delve into advanced topics in financial management, investment strategies, and corporate governance. Understand the Indian financial market landscape. Conduct mini-research projects on company valuations or audit reports.
Tools & Resources
SEBI regulations, RBI policies, Financial news portals, NISM certifications (basic modules), Company financial statements
Career Connection
Prepares students for roles in investment banking, financial advisory, corporate finance, and internal/external auditing in India.
Engage in Internship & Project Work- (Semester 5-6 (or during summer break after 4th/5th semester))
Secure a summer internship (after 4th/5th semester) or a final semester project with a company, NGO, or CA firm. Apply theoretical knowledge to real-world business problems. Focus on documentation and presentation of findings.
Tools & Resources
College placement cell, Internshala, LinkedIn, Professional mentors
Career Connection
Provides crucial practical experience, enhances resume, and often leads to pre-placement offers or strong references for jobs in India.
Prepare for Placements & Higher Studies- (Semester 6)
Actively participate in campus placement drives. Prepare a strong resume and practice interview skills (HR, technical, and group discussions). Research options for M.Com, MBA, or professional courses (CA, CS, CMA) and prepare for entrance exams.
Tools & Resources
Career counseling services, Mock interview platforms, Aptitude test books, Official websites of professional bodies and universities
Career Connection
Directly translates to successful placements in desired companies or admission to prestigious postgraduate programs in India.
Program Structure and Curriculum
Eligibility:
- 10+2 (Intermediate) in any stream from a recognized board, preferably Commerce stream.
Duration: 3 years / 6 semesters
Credits: 160 Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM101 | Financial Accounting | Core (Major) | 4 | Introduction to Accounting, Accounting Principles and Concepts, Journal, Ledger, and Trial Balance, Final Accounts of Sole Proprietorship, Accounting for Non-Profit Organizations, Rectification of Errors |
| BCOM102 | Business Organization and Management | Core (Major) | 4 | Nature and Scope of Business, Forms of Business Organizations, Principles and Functions of Management, Planning and Decision Making, Organizing and Staffing, Directing, Controlling, and Coordination |
| VOC101 | Computer Applications in Business | Vocational | 3 | Introduction to Computers, MS Office (Word, Excel, PowerPoint), Database Management Systems Basics, Internet and E-commerce Concepts, Introduction to Tally ERP 9, Data Analysis with Spreadsheets |
| AECC101 | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Multidisciplinary Nature of Environmental Studies, Ecosystems and Biodiversity, Environmental Pollution, Natural Resources and Conservation, Sustainable Development, Environmental Ethics |
| CC101 | Food, Nutrition & Hygiene | Co-curricular | 2 | Basic Concepts of Food and Nutrition, Balanced Diet and Macronutrients, Micronutrients and their Importance, Food Adulteration and Safety, Personal and Community Hygiene, Common Nutritional Deficiencies |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM201 | Business Law | Core (Major) | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019, Information Technology Act, 2000, Partnership Act, 1932 |
| BCOM202 | Business Economics | Core (Major) | 4 | Nature and Scope of Business Economics, Demand and Supply Analysis, Theory of Consumer Behavior, Production and Cost Analysis, Market Structures and Pricing, National Income and Macroeconomic Policies |
| VOC202 | Office Management & Secretarial Practice | Vocational | 3 | Principles of Office Management, Office Layout and Environment, Office Correspondence and Filing, Role and Functions of a Secretary, Meetings and Minutes, E-Office and Modern Office Trends |
| AECC202 | Communication Skills | Ability Enhancement Compulsory Course (AECC) | 2 | Fundamentals of Communication, Types of Communication, Barriers to Communication, Effective Listening and Speaking, Business Correspondence, Presentation Skills |
| CC202 | First Aid & Health | Co-curricular | 2 | Introduction to First Aid, Basic Life Support (BLS), Managing Common Injuries, Emergency Care for Medical Conditions, Principles of Health and Wellness, Hygiene and Sanitation |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM301 | Corporate Accounting | Core (Major) | 4 | Issue and Forfeiture of Shares, Issue and Redemption of Debentures, Final Accounts of Companies, Valuation of Goodwill and Shares, Amalgamation and Reconstruction, Liquidation of Companies |
| BCOM302 | Business Statistics | Core (Major) | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers, Time Series Analysis |
| MIN301 | Marketing Management | Minor / Open Elective | 3 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Product and Pricing Decisions, Promotion and Distribution Channels, Marketing Research |
| AECC303 | Digital Fluency | Ability Enhancement Compulsory Course (AECC) | 2 | Digital Literacy Concepts, Cyber Security Awareness, Using Digital Tools for Productivity, Digital Communication Platforms, Ethical Use of Digital Technology, Introduction to AI and IoT |
| CC303 | Human Values & Environmental Studies | Co-curricular | 2 | Understanding Human Values, Ethics and Morality, Professional Ethics, Environmental Protection, Conservation of Resources, Role of Individuals in Environmental Sustainability |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM401 | Income Tax Law and Practice | Core (Major) | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Incomes under different heads (Salary, House Property), Profits and Gains of Business or Profession, Capital Gains and Other Sources, Deductions from Gross Total Income and Tax Computation |
| BCOM402 | Cost Accounting | Core (Major) | 4 | Introduction to Cost Accounting, Cost Concepts and Classification, Material Costing and Control, Labour Costing and Control, Overhead Costing and Control, Methods of Costing (Job, Batch, Process) |
| MIN402 | E-commerce | Minor / Open Elective | 3 | Introduction to E-commerce, E-commerce Business Models, Payment Systems in E-commerce, E-security and Legal Issues, Digital Marketing Strategies, Mobile Commerce |
| AECC404 | Analytical Ability & Digital Awareness | Ability Enhancement Compulsory Course (AECC) | 2 | Logical Reasoning, Data Interpretation, Quantitative Aptitude, Digital Trends and Innovations, Social Media Ethics, Introduction to Data Privacy |
| CC404 | Physical Education & Yoga | Co-curricular | 2 | Importance of Physical Education, Basic Exercises and Fitness, Introduction to Yoga and Meditation, Health and Well-being, Sports Psychology Basics, Prevention of Sports Injuries |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM501 | Goods and Services Tax (GST) | Discipline Specific Elective (DSE-1) | 4 | Introduction to GST, Levy and Collection of GST, Input Tax Credit, Time and Value of Supply, GST Procedure (Registration, Returns), GST Council and Administration |
| BCOM502 | Financial Management | Discipline Specific Elective (DSE-2) | 4 | Nature and Scope of Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Policy Decisions |
| OPEN501 | Investment Management | Open Elective | 3 | Introduction to Investment, Investment Avenues (Equity, Debt, Mutual Funds), Risk and Return Analysis, Portfolio Management, Security Analysis, Indian Capital Market |
| PROJ501 | Research Project / Internship | Project / Internship | 4 | Formulating Research Problem, Research Design and Methodology, Data Collection and Analysis, Report Writing and Presentation, Practical Application of Business Concepts, Industry Exposure and Skill Development |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM601 | Auditing and Corporate Governance | Discipline Specific Elective (DSE-3) | 4 | Introduction to Auditing, Types of Audit, Audit Planning and Internal Control, Vouching and Verification, Audit Report, Principles of Corporate Governance and Ethics |
| BCOM602 | International Business | Discipline Specific Elective (DSE-4) | 4 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market, International Financial Institutions, International Marketing Strategies, Global Business Environment |
| OPEN602 | Human Resource Management | Open Elective | 3 | Introduction to HRM, HR Planning and Recruitment, Selection and Placement, Training and Development, Performance Appraisal, Employee Relations and Grievance Handling |
| PROJ602 | Entrepreneurship Development | Vocational / Project | 3 | Concept of Entrepreneurship, Entrepreneurial Environment, Business Idea Generation, Project Report Preparation, Sources of Finance for Start-ups, Government Policies for Entrepreneurs |




