

BCOM-GENERAL in General at City College


Kolkata, West Bengal
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About the Specialization
What is General at City College Kolkata?
This BCom_General program at City College, Kolkata focuses on providing a broad understanding of commerce, finance, and business operations. It is designed to equip students with fundamental knowledge across various disciplines crucial for navigating the Indian business landscape. The program emphasizes a holistic approach to commercial education, ensuring graduates are well-rounded professionals ready for diverse roles in the evolving Indian economy.
Who Should Apply?
This program is ideal for fresh 10+2 graduates seeking a foundational degree in commerce, aiming for entry-level roles in finance, accounting, or business administration. It also caters to individuals looking to build a strong theoretical base before pursuing professional certifications like CA, CS, or CMA in India. Students with a keen interest in understanding business dynamics and economic principles will find this program beneficial.
Why Choose This Course?
Graduates of this program can expect to pursue various career paths in India, including roles as accountants, financial analysts, tax consultants, and business administrators. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth trajectories for experienced professionals. The curriculum aligns with the basic requirements for many Indian public and private sector jobs, providing a solid foundation for further specialization or advanced studies.

Student Success Practices
Foundation Stage
Build Strong Accounting and Legal Foundations- (Semester 1-2)
Dedicate significant time to mastering core financial accounting principles and Indian business law. Actively participate in class, solve numerical problems regularly, and study relevant case laws to understand practical applications. Form study groups to discuss complex topics.
Tools & Resources
Tally ERP9 (basic understanding), Bare Acts for Contract and Sales of Goods Act, ICAI study materials for foundational accounting
Career Connection
Strong fundamentals are critical for entry-level accounting roles, audit assistant positions, and understanding compliance, which are highly demanded in Indian businesses.
Develop Effective Communication and Environmental Awareness- (Semester 1-2)
Focus on enhancing communication skills through debates, presentations, and report writing. Actively engage with the Environmental Studies curriculum, relating concepts to local environmental challenges and sustainable business practices in India.
Tools & Resources
Online platforms for grammar and vocabulary, Local NGOs for environmental awareness, Business news portals for current affairs
Career Connection
Good communication is essential for client interaction and team collaboration, while environmental awareness is increasingly valued by ESG-conscious Indian companies.
Cultivate Basic Business Acumen- (Semester 1-2)
Beyond textbooks, read business newspapers like The Economic Times or Business Standard daily. Follow key developments in Indian industries and stock markets to understand the practical implications of management and marketing concepts learned in class.
Tools & Resources
Business newspapers, Financial news apps, Basic market analysis webinars
Career Connection
This practice helps in developing a holistic business perspective, crucial for roles in sales, marketing, and general management within Indian companies.
Intermediate Stage
Gain Practical Exposure to Taxation and Financial Systems- (Semester 3-5)
Seek opportunities for short-term internships or workshops focused on income tax filing, GST, and the Indian financial market. Learn to use basic tax software and financial tools. Analyze real-world case studies of financial institutions.
Tools & Resources
Income Tax India website, GSTN portal, Basic accounting software like Tally, Financial news and analysis platforms
Career Connection
Direct experience with Indian taxation and financial systems is highly valued for roles as tax preparers, financial advisors, and operations in banks or NBFCs.
Master Cost Accounting and Computer Applications- (Semester 3-5)
Focus on advanced problem-solving in cost and management accounting, relating theoretical concepts to manufacturing and service industries in India. Gain hands-on proficiency in MS Excel for data analysis and basic accounting software for business operations.
Tools & Resources
Advanced Excel tutorials, Practice datasets, Accounting software simulations, Industry-specific case studies
Career Connection
Essential for roles in budgeting, financial analysis, inventory management, and internal audit departments of Indian companies, enhancing efficiency and decision-making.
Participate in Business Competitions and Skill-Building Workshops- (Semester 3-5)
Actively participate in inter-college business plan competitions, case study challenges, and workshops on entrepreneurship and digital marketing. This helps in applying theoretical knowledge and developing presentation and teamwork skills.
Tools & Resources
College career cells, Entrepreneurship cells, Online course platforms (e.g., NPTEL, Coursera) for specialized skills
Career Connection
Develops critical thinking, problem-solving, and leadership skills, making students more attractive to recruiters for management trainee or startup roles in India.
Advanced Stage
Prepare for Government Exams and Professional Certifications- (Semester 6)
Begin focused preparation for competitive examinations like UPSC (for civil services), SSC, Banking PO, or foundational professional certifications (e.g., NISM for financial markets, basic level CA/CS/CMA exams) relevant to the Indian context.
Tools & Resources
Coaching institutes, Online test series, Official exam syllabi, Previous year question papers
Career Connection
Opens pathways to stable government jobs or accelerates entry into specialized finance/accounting roles in India.
Undertake a Live Project or Advanced Internship- (Semester 6)
Secure a final-year internship or engage in a live project with an Indian company or consulting firm, applying knowledge of statistics, financial management, and taxation to real business problems. Focus on data analysis and report generation.
Tools & Resources
LinkedIn, College placement cell, Industry contacts, Project management tools
Career Connection
Provides invaluable real-world experience, networking opportunities, and often leads to pre-placement offers, significantly boosting employability in the Indian corporate sector.
Master Advanced Tax Filings and GST Implementation- (Semester 6)
Develop expertise in the practical aspects of e-filing income tax returns and Goods and Services Tax (GST) compliance. Consider obtaining certifications in GST practitioners courses to demonstrate specialized skills.
Tools & Resources
Official Income Tax and GST portals, Specialized software training, Online certification courses
Career Connection
Directly prepares students for roles as tax consultants, compliance officers, or finance professionals managing tax affairs in any Indian business, a highly sought-after skill.
Program Structure and Curriculum
Eligibility:
- 10+2 with minimum 50% in aggregate and 45% in subject OR 55% in aggregate OR 50% in subject provided aggregate is not less than 45% in best four subjects (For General Category)
Duration: 3 years (6 semesters)
Credits: 116 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
Semester 2
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCMG-3A | Financial Accounting II | Core Course (CC) | 6 | Departmental Accounts, Branch Accounts, Accounting for Non-Profit Organizations, Lease Accounting, Accounting for Banking Companies |
| BCMG-3B | Indian Financial System | Core Course (CC) | 6 | Overview of Indian Financial System, Financial Markets (Money & Capital), Financial Instruments, Financial Institutions, SEBI and RBI |
| BCMG-3C | Income Tax Law and Practice | Core Course (CC) | 6 | Basic Concepts of Income Tax, Residential Status and Tax Liability, Heads of Income, Deductions from Gross Total Income, Computation of Taxable Income |
| SECG-3.1 | E-Commerce | Skill Enhancement Course (SEC) | 2 | Introduction to E-commerce, E-business Models, E-Marketing, Electronic Payment Systems, E-security |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCMG-4A | Cost and Management Accounting I | Core Course (CC) | 6 | Introduction to Cost Accounting, Cost Concepts and Classifications, Elements of Cost, Material Costing, Labour Costing, Overhead Costing |
| BCMG-4B | Computer Applications in Business | Core Course (CC) | 6 | Word Processing (MS Word), Spreadsheet Applications (MS Excel), Presentation Software (MS PowerPoint), Database Management System (MS Access), Introduction to Internet and E-commerce |
| BCMG-4C | Auditing and Assurance | Core Course (CC) | 6 | Introduction to Auditing, Types of Audit, Audit Planning and Procedures, Internal Control System, Vouching and Verification, Auditor''''s Report |
| SECG-4.1 | Entrepreneurship Development | Skill Enhancement Course (SEC) | 2 | Concept of Entrepreneurship, Entrepreneurial Process, Business Idea Generation, Business Plan Preparation, Funding for Start-ups |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCMG-5A | Cost and Management Accounting II | Core Course (CC) | 6 | Budgetary Control, Standard Costing, Marginal Costing, Variance Analysis, Cost-Volume-Profit Analysis |
| BCMG-5B | Fundamentals of Financial Management | Core Course (CC) | 6 | Introduction to Financial Management, Capital Budgeting Decisions, Working Capital Management, Capital Structure Decisions, Dividend Policy |
| DSEG-5.1A (Example) | Direct Tax | Discipline Specific Elective (DSE) | 6 | Heads of Income: Salaries, Heads of Income: House Property, Heads of Income: Business/Profession, Capital Gains, Other Sources, Set-off and Carry Forward of Losses |
| DSEG-5.2A (Example) | Computerized Accounting | Discipline Specific Elective (DSE) | 6 | Introduction to Tally.ERP 9, Creating and Managing Company, Accounting Vouchers, Inventory Management, Payroll Processing, GST in Tally |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCMG-6A | Fundamentals of Statistics | Core Course (CC) | 6 | Data Collection and Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers, Time Series Analysis |
| BCMG-6B | E-filing of Tax Returns and Goods & Services Tax (GST) | Core Course (CC) | 6 | E-filing of Income Tax Returns, Introduction to GST, Levy and Collection of GST, Input Tax Credit, Time and Value of Supply, GST Returns and Refunds |
| DSEG-6.1A (Example) | Indirect Tax | Discipline Specific Elective (DSE) | 6 | Customs Act, 1962, Customs Duty, Valuation for Customs Duty, Basic Concepts of Excise Duty, Basic Concepts of Service Tax, Introduction to VAT |
| DSEG-6.2A (Example) | Banking and Insurance | Discipline Specific Elective (DSE) | 6 | Commercial Banking, Central Banking (RBI), E-Banking, Principles of Insurance, Types of Insurance, IRDAI and Regulations |




