

B-COM-GENERAL in General Commerce at Calcutta Girls' College


Kolkata, West Bengal
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About the Specialization
What is General (Commerce) at Calcutta Girls' College Kolkata?
This B.Com. General program at Calcutta Girls'''' College focuses on providing a comprehensive understanding of core commerce principles and practices. With strong roots in the Indian business landscape, it equips students with foundational knowledge in accounting, finance, economics, marketing, and taxation, essential for navigating the diverse Indian economy. The program emphasizes practical skills alongside theoretical learning to prepare graduates for various roles.
Who Should Apply?
This program is ideal for female students who have completed their 10+2 education and are aspiring to build a career in business, finance, or accounting. It''''s suited for those seeking a broad-based commerce education before specializing, fresh graduates aiming for entry-level positions in Indian corporates, or individuals interested in entrepreneurship and managing small to medium enterprises within India.
Why Choose This Course?
Graduates of this program can expect to secure entry-level roles as accountants, financial assistants, tax consultants, marketing executives, or junior analysts in various Indian companies, including PSUs, private sector banks, and MNCs operating in India. Typical starting salaries range from INR 2.5 LPA to 4.5 LPA, with significant growth potential. The foundational knowledge also aids in pursuing professional certifications like CA, CS, or CMA.

Student Success Practices
Foundation Stage
Strengthen Core Concepts- (Semester 1-2)
Focus on mastering fundamental principles of economics, business law, and accounting. Utilize textbooks, reference books, and online resources like Investopedia for clear conceptual understanding. This builds a strong base crucial for advanced topics and future professional exams in India.
Tools & Resources
Textbooks, Investopedia.com, NPTEL/Swayam (for supplementary lectures)
Career Connection
A strong foundation is critical for clearing competitive exams (e.g., banking, government services) and for advanced studies like CA, CS, or MBA in India.
Develop Effective Study Habits- (Semester 1-2)
Practice time management and active learning techniques. Form study groups with peers to discuss complex topics and solve problems together. Engaging in collaborative learning enhances comprehension and critical thinking, vital for competitive academic environments in India.
Tools & Resources
Study groups, Library resources, Online forums for doubt clearing
Career Connection
Efficient study habits foster discipline and problem-solving skills, which are highly valued by Indian employers.
Initiate Basic Skill Building- (Semester 1-2)
Start familiarizing yourself with basic MS Excel functionalities for data entry and simple calculations. Look for introductory workshops or free online tutorials. This early exposure to essential office tools will be an asset for internships and entry-level jobs in the Indian corporate sector.
Tools & Resources
MS Excel (basic features), Free online Excel tutorials (e.g., from YouTube, Microsoft Learn)
Career Connection
Proficiency in MS Excel is a fundamental requirement for most entry-level commerce roles in India.
Intermediate Stage
Practical Application through Case Studies- (Semester 3-4)
Actively seek out and analyze Indian business case studies related to financial accounting, cost accounting, and marketing. Participate in college-level business competitions or simulations. This bridges theoretical knowledge with real-world scenarios, preparing you for Indian corporate challenges.
Tools & Resources
Harvard Business Review (India editions), IIM-A Case Centre, College business clubs
Career Connection
Case study analysis enhances critical thinking and decision-making, crucial for roles in finance, marketing, and management consulting in India.
Explore Industry Exposure- (Semester 3-4)
Attend guest lectures, webinars, and industrial visits organized by the college or local professional bodies (e.g., ICAI, ICSI Kolkata chapters). This helps understand industry trends and various career paths available in the Indian commerce sector, building a network within Kolkata''''s business community.
Tools & Resources
College career cell, ICAI/ICSI events, LinkedIn (for industry insights)
Career Connection
Early industry exposure clarifies career goals and provides networking opportunities, potentially leading to internships or job referrals in India.
Enhance Software Proficiency- (Semester 3-4)
Deepen your knowledge of accounting software like Tally ERP 9, which is widely used in Indian SMEs. Enroll in short-term certification courses if available or practice extensively using demo versions. This practical skill is highly valued by Indian employers and essential for finance and accounting roles.
Tools & Resources
Tally ERP 9 (demo version), Local computer training institutes, Online Tally tutorials
Career Connection
Tally proficiency is a direct and often mandatory skill for roles in accounting and finance departments across India.
Advanced Stage
Targeted Placement Preparation- (Semester 5-6)
Start preparing for campus placements or job interviews. Focus on quantitative aptitude, logical reasoning, and general awareness relevant to Indian job markets. Attend mock interview sessions and resume building workshops conducted by the career cell. This is crucial for securing jobs in India''''s competitive market.
Tools & Resources
Online aptitude platforms (e.g., IndiaBix), College placement cell workshops, Mock interview sessions
Career Connection
Effective preparation directly leads to better performance in interviews and higher chances of securing desired jobs or internships.
Specialized Skill Development- (Semester 5-6)
Based on your DSE choices (e.g., Direct Tax, Auditing, Indirect Tax), pursue additional online courses or certifications. For instance, an advanced GST course for Indirect Tax. This specialized knowledge makes you more marketable for specific roles in the Indian financial sector and taxation fields.
Tools & Resources
NISM certifications (for finance), GST certification courses, Coursera/edX for specialized topics
Career Connection
Specialized skills differentiate you in the job market, opening doors to niche roles and potentially higher starting salaries in India.
Networking and Mentorship- (Semester 5-6)
Connect with alumni working in relevant industries and professors for mentorship. Attend industry conferences or seminars in Kolkata or online. Building a professional network within India can open doors to internships, job opportunities, and invaluable career guidance from experienced professionals.
Tools & Resources
LinkedIn, Alumni association events, Industry association meetings (e.g., Chambers of Commerce)
Career Connection
A strong network provides insights, referrals, and long-term career support, which is often crucial for career progression in India.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 examination or equivalent from a recognized board/council.
Duration: 3 years (6 semesters)
Credits: 116 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC-I | Environmental Studies | Ability Enhancement Compulsory Course | 2 | Multidisciplinary nature of environmental studies, Ecosystems, Biodiversity and its conservation, Natural resources and associated problems, Environmental pollution, Environmental ethics |
| CC1.1 Chg | Principles of Microeconomics I | Core Course | 6 | Basic economic problems, Demand and supply analysis, Consumer behavior (utility, indifference curve), Production theory, Cost concepts and analysis, Market equilibrium |
| CC1.2 Chg | Business Law | Core Course | 6 | Indian Contract Act, 1872 (offer, acceptance, consideration, void agreements), Sale of Goods Act, 1930 (conditions and warranties), Negotiable Instruments Act, 1881 (types of instruments, dishonour), Consumer Protection Act, 2019 (consumer rights, redressal forums), Indian Partnership Act, 1932 (nature of partnership, registration) |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC-II | Communicative English/MIL | Ability Enhancement Compulsory Course | 2 | Grammar and usage for business communication, Reading comprehension and analytical skills, Business correspondence and letter writing, Report writing and documentation, Presentation skills and public speaking |
| CC2.1 Chg | Principles of Microeconomics II | Core Course | 6 | Market structures (monopoly, oligopoly, monopolistic competition), Pricing policies under different market conditions, Factor pricing (rent, wages, interest, profit), Welfare economics and efficiency, Market failure and role of government |
| CC2.2 Chg | Principles of Marketing | Core Course | 6 | Marketing concepts and philosophies, Marketing environment (micro and macro), Consumer behavior and buying motives, Market segmentation, targeting, and positioning, Product decisions (branding, packaging, life cycle), Pricing strategies and methods |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| SEC-A | E-Commerce & Business Communication | Skill Enhancement Course (one option from a basket) | 2 | Introduction to E-commerce (models, types), E-payment systems and gateways, E-security and legal issues in E-commerce, Digital marketing strategies, Mobile commerce and applications |
| CC3.1 Chg | Financial Accounting I | Core Course | 6 | Accounting standards and principles, Accounting process (journal, ledger, trial balance), Final accounts of sole proprietorship (manufacturing, trading, P&L, balance sheet), Depreciation accounting methods, Consignment and Joint Venture accounts |
| CC3.2 Chg | Indian Financial System | Core Course | 6 | Structure of Indian financial system, Money market and its instruments, Capital market (primary, secondary, intermediaries), Financial institutions (banks, NBFCs, mutual funds), Role of RBI and SEBI, Insurance sector in India |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| SEC-B | Computer Applications in Business | Skill Enhancement Course (one option from a basket) | 2 | Database management system (MS Access), Spreadsheet applications for business (MS Excel functions, charts), Presentation tools for business (MS PowerPoint), Data analysis and reporting using software, Internet and its applications in business |
| CC4.1 Chg | Financial Accounting II | Core Course | 6 | Partnership accounts (admission, retirement, death, dissolution), Branch accounts (dependent and independent), Departmental accounts, Hire purchase and installment payment systems, Royalty accounts |
| CC4.2 Chg | Cost & Management Accounting I | Core Course | 6 | Cost concepts and classifications, Elements of cost (material, labour, overheads), Cost sheet preparation, Material costing (FIFO, LIFO, average cost), Labour costing (time and piece rate systems), Overhead costing (allocation, apportionment, absorption) |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSE5.1 Chg | Direct Tax | Discipline Specific Elective (one option from a basket) | 6 | Basic concepts of Income Tax Act, 1961, Residential status and tax incidence, Income from Salary, Income from House Property, Profits and Gains of Business or Profession (PGBP), Capital Gains and Income from Other Sources |
| DSE5.2 Chg | Auditing | Discipline Specific Elective (one option from a basket) | 6 | Introduction to auditing (objectives, scope), Audit planning and internal control system, Vouching and verification of assets and liabilities, Audit of limited companies, Audit report and types of opinions, Professional ethics for auditors |
| CC5.1 Chg | Corporate Accounting I | Core Course | 6 | Issue, forfeiture, and re-issue of shares, Issue and redemption of debentures, Final accounts of companies (as per Schedule III), Valuation of goodwill and shares, Buy-back of shares |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSE6.1 Chg | Indirect Tax | Discipline Specific Elective (one option from a basket) | 6 | Introduction to GST (types, administration), Concept of Supply under GST, Input Tax Credit (ITC), Time and Value of Supply, Place of Supply, Customs Act, 1962 (basic concepts) |
| DSE6.2 Chg | Computerized Accounting & E-Filing | Discipline Specific Elective (one option from a basket) | 6 | Introduction to accounting software (e.g., Tally ERP 9/Busy), Creation of company, ledgers, vouchers in software, GST compliance and reporting in accounting software, E-filing of Income Tax returns, TDS/TCS (Tax Deducted/Collected at Source) concepts and e-filing |
| CC6.1 Chg | Cost & Management Accounting II | Core Course | 6 | Marginal costing and break-even analysis, Budgetary control (types of budgets, flexible budget), Standard costing and variance analysis (material, labour), Capital budgeting decisions (NPV, IRR, Payback), Fund flow and cash flow statements, Responsibility accounting |




