

BCOM-HONOURS in General at City College


Kolkata, West Bengal
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About the Specialization
What is General at City College Kolkata?
This BCom Honours program at City College, Kolkata, affiliated with the University of Calcutta, focuses on providing a comprehensive understanding of core commerce disciplines. It builds a strong foundation in accounting, finance, management, and taxation, essential for navigating the dynamic Indian business environment. The program aims to cultivate analytical and problem-solving skills crucial for success in various commercial sectors.
Who Should Apply?
This program is ideal for high school graduates with a keen interest in business, finance, and economics. It caters to aspiring accountants, financial analysts, marketing professionals, and entrepreneurs who seek a rigorous academic grounding. It also suits individuals planning for professional certifications like CA, CS, or CMA, or those aiming for postgraduate studies in commerce and management in India.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as accountants, financial consultants, tax advisors, marketing executives, or business analysts. Entry-level salaries typically range from INR 2.5 to 4.5 lakhs annually, growing significantly with experience. The strong theoretical and practical exposure prepares students for management trainee positions in leading Indian corporations and public sector banks.

Student Success Practices
Foundation Stage
Build Strong Conceptual Foundations in Core Subjects- (Semester 1-2)
Focus on thoroughly understanding fundamental concepts in Financial Accounting, Principles of Management, and Marketing. Attend all lectures, take meticulous notes, and regularly solve numerical problems. Form study groups to discuss complex topics and clarify doubts, ensuring a solid base for advanced studies.
Tools & Resources
Textbooks, College library resources, Online tutorials for accounting principles, Peer study groups
Career Connection
A solid grasp of basics is crucial for advanced subjects and competitive exams like CA/CS/CMA, leading to stronger placements in finance and accounting roles. It provides the essential building blocks for any commerce career.
Develop Essential Communication & Soft Skills- (Semester 1-2)
Actively participate in the Ability Enhancement Compulsory Courses (AECC) like Environmental Studies and English Communication. Work on presentation skills, public speaking, and written communication through assignments and classroom discussions. Join college clubs to enhance confidence and interpersonal skills, which are vital in professional settings.
Tools & Resources
AECC curriculum, College debate/literary societies, Online platforms for public speaking practice, Communication skill workshops
Career Connection
Effective communication is paramount for interviews, client interaction, and team collaboration in any business role, significantly boosting employability and fostering professional growth within Indian companies.
Explore Career Interests and Network Early- (Semester 1-2)
Attend career counseling sessions, alumni talks, and industry webinars to understand various career paths in commerce. Connect with seniors and alumni on LinkedIn to gain insights into different specializations and job roles. This early exploration helps in making informed decisions about future electives and professional goals aligned with Indian market demands.
Tools & Resources
LinkedIn, College career cell, Alumni network events, Industry webinars by professional bodies like FICCI, CII
Career Connection
Early networking can lead to internship opportunities and mentorship, paving the way for better career guidance and potential job leads post-graduation in a competitive Indian job market.
Intermediate Stage
Apply Theoretical Knowledge through Practical Skills- (Semester 3-5)
Focus on hands-on application in subjects like Income Tax Law & Practice, Cost and Management Accounting, and Computer Applications in Business. Actively engage in problem-solving sessions, use spreadsheet software (MS Excel) for analysis, and explore basic accounting software if available. Look for mini-projects or case studies to solve, reinforcing practical understanding.
Tools & Resources
MS Excel, Tally (if taught/available), Case study competitions, Financial modeling basics, Income tax e-filing portals for practice scenarios
Career Connection
Practical skills are highly valued by Indian employers. Proficiency in software and analytical tools makes graduates job-ready for accounting, taxation, and financial analysis roles, directly impacting their employability.
Gain Industry Exposure through Internships/Projects- (Semester 3-5)
Actively seek and complete short-term internships during semester breaks, even if unpaid, in areas like accounting firms, small businesses, or NGOs. Engage in real-world projects, data entry, or research tasks. Participate in industry visits organized by the college to understand operational dynamics in various Indian sectors.
Tools & Resources
College placement cell, Internship platforms (Internshala, LinkedIn), Local businesses, Professional networks
Career Connection
Internships provide invaluable practical experience, build a professional network, and often lead to pre-placement offers or strong references for future jobs in Indian companies, bridging the gap between academia and industry.
Specialize and Deepen Knowledge in Elective Areas- (Semester 3-5)
Carefully choose Discipline Specific Electives (DSEs) in Semester 5 based on career aspirations (e.g., Accounting & Finance, Marketing, HRM). Dive deep into these subjects through additional reading, online courses, and research papers. Consider pursuing certification courses relevant to the chosen specialization to stand out.
Tools & Resources
DSE syllabus, NPTEL, Coursera, Udemy courses (e.g., digital marketing, financial modeling), Professional body student memberships
Career Connection
Specialization makes you a more attractive candidate for specific roles in chosen fields (e.g., financial analyst, marketing executive), enhancing expertise and career growth potential in a competitive Indian job market.
Advanced Stage
Master Advanced Concepts and Professional Readiness- (Semester 6)
In the final semester, focus on advanced core subjects like GST & Customs Law and Auditing & Assurance. Consolidate all learned concepts, especially for Project Work/Dissertation, which requires independent research and analytical skills. Prepare for final examinations rigorously and revise all key topics for comprehensive understanding.
Tools & Resources
Comprehensive textbooks, Professional journals, Academic databases, GST portal for practical scenarios, Audit standards
Career Connection
A strong understanding of advanced tax laws and auditing practices is essential for roles in taxation, statutory audit, and compliance within Indian businesses, making graduates highly valuable and sought after.
Excel in Project Work and Presentation- (Semester 6)
Treat the Project Work/Dissertation as a capstone experience. Choose a relevant and interesting topic, conduct thorough research, analyze data meticulously, and prepare a professional report. Practice presenting your findings clearly and confidently. Seek regular guidance from faculty mentors to ensure high-quality output.
Tools & Resources
Research methodology books, Statistical software (if applicable), Presentation tools (PowerPoint), Faculty guidance and feedback
Career Connection
A well-executed project demonstrates independent research capabilities, analytical thinking, and presentation skills – all critical for professional roles and higher studies, and highly regarded by Indian recruiters.
Targeted Placement Preparation and Interview Skills- (Semester 6)
Actively engage with the college''''s placement cell. Prepare a compelling resume and cover letter tailored for specific job roles. Practice common interview questions, participate in mock interviews, and work on group discussion skills. Stay updated on current affairs and industry trends, especially in your chosen DSE specialization, to perform well in interviews.
Tools & Resources
College placement cell, Career guidance workshops, Online interview preparation platforms, News apps (e.g., Economic Times, Business Standard)
Career Connection
This final stage is crucial for securing entry-level positions in top companies or pursuing higher education. Strong preparation ensures successful transitions into the professional world and competitive Indian job market.
Program Structure and Curriculum
Eligibility:
- A candidate who has passed the Higher Secondary (10+2) or its equivalent Examination is eligible to seek admission to the First Semester of the B.Com. (Honours) Course.
Duration: 3 years (6 semesters)
Credits: 132 Credits
Assessment: Internal: 20% (typically 20 marks out of 100 per paper), External: 80% (typically 80 marks out of 100 per paper)
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 1.1 Chg | Financial Accounting I | Core | 6 | Theoretical Framework of Accounting, Accounting Process and GAAP, Final Accounts of Sole Proprietorship, Accounting for Non-Profit Organizations, Accounting for Special Transactions |
| CC 1.2 Chg | Principles of Management | Core | 6 | Introduction to Management Concepts, Planning and Decision Making, Organizing and Departmentalization, Staffing and Human Resource Management, Directing and Controlling Functions |
| AECC 1.1 Chg | Environmental Studies | Ability Enhancement Compulsory Course | 2 | Multidisciplinary Nature of Environmental Studies, Natural Resources and Their Conservation, Ecosystems and Ecological Succession, Biodiversity and Its Conservation, Environmental Pollution and Management |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 2.1 Chg | Financial Accounting II | Core | 6 | Consignment and Joint Venture Accounts, Branch Accounts, Departmental Accounts, Lease, Hire Purchase and Instalment System, Goodwill and Valuation of Shares |
| CC 2.2 Chg | Marketing Management | Core | 6 | Introduction to Marketing and Concepts, Marketing Environment and Research, Market Segmentation, Targeting and Positioning, Product, Price, Place, Promotion Decisions, New Product Development and Product Life Cycle |
| AECC 2.1 Chg | English Communication/MIL | Ability Enhancement Compulsory Course | 2 | Theory of Communication and Types, Reading Comprehension Strategies, Writing Skills (Reports, Emails, Letters), Grammar, Vocabulary and Sentence Structure, Public Speaking and Presentation Skills |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 3.1 Chg | Indian Financial System | Core | 6 | Structure of Indian Financial System, Financial Markets (Money & Capital), Financial Institutions (Banks, NBFCs), Financial Instruments (Bonds, Shares), Financial Sector Reforms and Regulations |
| CC 3.2 Chg | Income Tax Law and Practice | Core | 6 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries and House Property, Profits and Gains of Business or Profession, Capital Gains, Other Sources, Deductions |
| CC 3.3 Chg | Company Law | Core | 6 | Introduction to Company Law and Types of Companies, Incorporation of Company and MOA, AOA, Shares, Share Capital, and Debentures, Management, Directors, and Company Meetings, Dividends, Accounts, and Audit |
| SEC A.1 Chg | Computer Applications in Business | Skill Enhancement Course | 4 | Introduction to Computers and Operating Systems, Word Processing using MS Word, Spreadsheet Applications using MS Excel, Presentation Tools using MS PowerPoint, Database Management Concepts |
| GE 3.1 Chg | Generic Elective (from other discipline) | Generic Elective | 6 | Subject content is chosen by the college from non-commerce disciplines. |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 4.1 Chg | Cost and Management Accounting | Core | 6 | Introduction to Cost Accounting and Concepts, Material, Labour, and Overhead Costing, Job, Batch, Contract Costing, Process and Service Costing, Budgetary Control and Standard Costing |
| CC 4.2 Chg | Entrepreneurship Development | Core | 6 | Concept and Process of Entrepreneurship, Entrepreneurial Environment and Opportunities, Business Plan and Project Report, Forms of Business Organization, Funding, Marketing, and Managing New Ventures |
| CC 4.3 Chg | Business Ethics and CSR | Core | 6 | Introduction to Business Ethics, Ethical Theories and Decision Making, Corporate Governance and Reforms, Corporate Social Responsibility (CSR), Environmental Ethics and Sustainable Development |
| SEC B.1 Chg | E-Commerce | Skill Enhancement Course | 4 | Introduction to E-commerce and Business Models, E-Payment Systems and Gateways, E-Marketing and Online Advertising, Security and Encryption in E-commerce, Legal and Ethical Aspects of E-commerce |
| GE 4.1 Chg | Generic Elective (from other discipline) | Generic Elective | 6 | Subject content is chosen by the college from non-commerce disciplines. |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 5.1 Chg | Advanced Business Mathematics & Statistics | Core | 6 | Linear Programming and Optimization, Game Theory and Decision Making, Regression Analysis and Correlation, Probability Distributions (Binomial, Poisson, Normal), Sampling Theory and Hypothesis Testing |
| CC 5.2 Chg | Auditing & Assurance | Core | 6 | Introduction to Auditing and Types of Audit, Audit Planning and Internal Control, Vouching and Verification of Assets and Liabilities, Audit Report and Professional Ethics, Company Audit and Special Audits |
| DSE A.1 / DSE A.2 | Discipline Specific Electives (Choose 2 from one group) | Discipline Specific Elective | 6 | Students choose two papers (DSE A.1 and DSE A.2) from one of the following groups. The specific topics depend on the chosen DSE. |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 6.1 Chg | Goods & Services Tax (GST) & Customs Law | Core | 6 | Introduction to GST and Concepts, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit and Registration, Customs Law and Valuation |
| CC 6.2 Chg | Project Work / Dissertation | Core | 6 | Research Methodology and Problem Formulation, Literature Review and Data Collection, Data Analysis and Interpretation, Report Writing and Documentation, Presentation Skills and Viva-Voce |
| DSE B.1 / DSE B.2 | Discipline Specific Electives (Choose 2 from the same group as Semester 5) | Discipline Specific Elective | 6 | Students choose two papers (DSE B.1 and DSE B.2) from the same group chosen in Semester 5. The specific topics depend on the chosen DSE. |




