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B-COM-GENERAL in General at City College
Kolkata, West Bengal
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About the Specialization
What is General at City College Kolkata?
This B.Com. General program at City College, Kolkata, focuses on providing a comprehensive foundation in commerce, finance, and allied subjects crucial for the Indian business landscape. The curriculum, set by the University of Calcutta, is designed to equip students with core accounting, management, and legal knowledge, making them versatile for various roles in the Indian economy. It aims to develop analytical and problem-solving skills vital for the dynamic market.
Who Should Apply?
This program is ideal for high school graduates aspiring for a broad understanding of business principles and practices. It suits individuals seeking entry-level roles in finance, accounting, marketing, or general management within Indian companies. It also benefits those preparing for competitive exams or considering professional qualifications like CA, CS, or CMA, providing a strong academic base before further specialization.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as accountants, auditors, financial analysts, tax consultants, and marketing executives. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential up to INR 8-12 LPA for experienced professionals. The degree is well-recognized for pursuing postgraduate studies (M.Com, MBA) and aligning with certifications like NISM.
Student Success Practices
Foundation Stage
Build Strong Accounting and Law Fundamentals- (Semester 1-2)
Focus intently on understanding core accounting principles (Financial Accounting I & II) and fundamental business laws (Business Law). Utilize textbooks thoroughly, solve all practical problems, and clarify doubts promptly. Engage in peer study groups to discuss complex legal cases and accounting adjustments.
Tools & Resources
Prescribed textbooks (e.g., M.C. Shukla, S.N. Maheshwari for Accounts; Avatar Singh for Business Law), Online tutorial videos (e.g., ICAI resources for foundational concepts), College library resources for case studies
Career Connection
A strong foundation is critical for any finance or legal-related career path, including audit, tax, or corporate law support roles. It''''s also essential for competitive exams (CA Foundation, CS Executive Entrance).
Enhance Communication and Environmental Awareness- (Semester 1-2)
Actively participate in English/MIL Communication classes to improve business communication skills, both written and verbal. Simultaneously, deeply engage with Environmental Studies to understand its relevance to business sustainability and corporate social responsibility (CSR) in India. Look for local environmental initiatives.
Tools & Resources
Grammar books, business communication guides, Newspapers, business magazines (e.g., Economic Times) for current affairs, Local NGOs or college clubs focused on sustainability
Career Connection
Effective communication is paramount for interviews and professional interactions. Environmental awareness is increasingly valued by companies focusing on ESG (Environmental, Social, and Governance) factors, opening avenues in sustainable business practices.
Develop Foundational Computer Skills- (Semester 1-2 (with continued practice into later semesters))
Master basic computer applications covered in the SEC paper, particularly MS Excel for data analysis and MS Word for professional documentation. Practice regularly to gain proficiency, as these are indispensable tools in any modern business environment in India. Seek additional online courses if needed.
Tools & Resources
MS Office tutorials, Online platforms like NPTEL for basic computer courses, College computer labs for hands-on practice
Career Connection
Proficiency in office software is a minimum requirement for most entry-level commerce jobs. Strong Excel skills are highly sought after for financial analysis and data management roles.
Intermediate Stage
Specialize through Electives and Applied Learning- (Semester 3-4)
Make informed choices for Generic Elective (GE) and Discipline Specific Elective (DSE) papers based on your career interests (e.g., Marketing, HR, Finance, Taxation). Supplement classroom learning with practical applications through case studies, industry reports, and mini-projects related to your chosen electives. Seek insights from faculty mentors.
Tools & Resources
Industry-specific journals and reports (e.g., SEBI reports, RBI bulletins), Business news portals (e.g., Livemint, Business Standard), LinkedIn for connecting with professionals in chosen fields
Career Connection
Focused elective choices demonstrate a clear career path to potential employers. Practical application differentiates you in internships and provides hands-on experience valued by Indian companies.
Engage in Skill Enhancement Activities- (Semester 3-4)
Actively participate in workshops or short courses related to the Skill Enhancement Courses (e.g., advanced Excel, basic Tally, digital marketing). If pursuing Entrepreneurship Development, start brainstorming business ideas and develop a basic business plan. Attend entrepreneurial talks and competitions.
Tools & Resources
Tally ERP 9 software, advanced Excel courses (e.g., Coursera, Udemy), Incubation centers (if available in Kolkata), Startup India resources
Career Connection
Practical skills directly enhance employability. Entrepreneurial exposure builds innovative thinking and problem-solving, crucial for both startups and established businesses.
Understand the Indian Financial and Economic Landscape- (Semester 3-4)
Deep dive into the Indian Financial System and Indian Economy papers. Follow economic news, understand policy changes (e.g., RBI''''s monetary policy, Union Budget), and analyze their impact on businesses. This contextual knowledge is highly valued by employers in India''''s dynamic economic environment.
Tools & Resources
RBI website, Ministry of Finance reports, Financial news channels (e.g., CNBC-TV18, ET NOW), Economic Survey of India, Union Budget documents
Career Connection
A strong grasp of the Indian economy makes you a more informed and valuable candidate for roles in finance, banking, consulting, and government services.
Advanced Stage
Prepare for Professional Roles and Placements- (Semester 5-6)
Focus on papers like Corporate Accounting, Cost and Management Accounting, and Auditing. Start preparing a professional resume, practicing group discussions, and mock interviews. Actively seek out internship opportunities (virtual or in-person) in your area of interest (e.g., audit firms, banks, consulting agencies) to gain industry exposure before graduation.
Tools & Resources
College placement cell, career counseling services, Job portals (e.g., LinkedIn, Naukri.com, Internshala), Interview preparation guides and aptitude test practice books
Career Connection
Hands-on experience through internships significantly boosts your resume. Strong interview skills are paramount for securing placements in leading Indian companies and MNCs operating in India.
Master Taxation and Advanced Finance Concepts- (Semester 5-6)
Pay close attention to Income Tax Law & Practice and GST & Customs Law, as taxation is a critical and complex area in India. Consider pursuing certifications related to taxation software (e.g., Tally with GST). For finance enthusiasts, delve deeper into Investment Analysis or Working Capital Management.
Tools & Resources
Latest Finance Act updates, CBIC website, Taxmann publications, professional tax software tutorials, NISM certifications for financial markets
Career Connection
Expertise in Indian taxation makes you highly desirable for roles in accounting firms, tax advisory services, and corporate finance departments. Advanced finance knowledge opens doors to wealth management and financial advisory roles.
Cultivate Professional Networking and Mentorship- (Semester 5-6)
Attend industry seminars, webinars, and alumni meet-ups. Connect with professionals on platforms like LinkedIn. Seek mentorship from faculty or industry veterans who can guide you on career choices, further studies, and industry trends specific to the Indian context. Build a robust professional network.
Tools & Resources
Professional networking events (e.g., organized by CII, FICCI chapters), LinkedIn for professional connections, Alumni association events of City College, Kolkata
Career Connection
Networking is crucial for discovering hidden job opportunities, gaining insights into industry expectations, and finding mentors who can accelerate your career growth in the competitive Indian job market.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 or equivalent examination recognized by the University of Calcutta, with at least 45% marks in aggregate or 50% marks in an allied subject.
Duration: 3 years (6 semesters)
Credits: 120 (as officially stated, actual calculation totals 128) Credits
Assessment: Internal: 20% (Internal Assessment, typically for attendance, internal tests/assignments), External: 80% (Theoretical End-Semester Examination). For papers with practical components (e.g., Computer Applications), it is typically 50% External Theory, 30% Practical, 20% Internal Assessment.
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, Business Income, Accounting for Property, Plant & Equipment, Financial Statements of Proprietary Concerns |
| CC 1.2 Chg | Business Law | Core | 6 | Indian Contract Act 1872, The Sale of Goods Act 1930, The Negotiable Instruments Act 1881, The Consumer Protection Act 1986, The Indian Partnership Act 1932 |
| GE 1.1 Chg | Marketing Management (Generic Elective - choose from a list) | Generic Elective | 6 | Introduction to Marketing, Marketing Environment, Consumer Behaviour, Product Strategy, Pricing Decisions, Promotion Decisions, Distribution Decisions |
| AECC 1.1 Chg | Environmental Studies | Ability Enhancement Compulsory Course | 2 | Multidisciplinary nature of environmental studies, Natural Resources, Ecosystems, Biodiversity and its conservation, Environmental Pollution, Human Population and the Environment |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 2.1 Chg | Financial Accounting - II | Core | 6 | Accounting for Hire Purchase and Instalment System, Departmental Accounts, Branch Accounts, Partnership Accounts (Admission, Retirement, Death), Dissolution of Partnership Firms |
| CC 2.2 Chg | Principles of Management | Core | 6 | Introduction to Management, Planning, Organizing, Staffing, Directing, Controlling |
| GE 2.1 Chg | Human Resource Management (Generic Elective - choose from a list) | Generic Elective | 6 | Introduction to HRM, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal, Compensation Management |
| AECC 2.1 Chg | English / MIL Communication | Ability Enhancement Compulsory Course | 2 | Theory of Communication, Reading Skills, Writing Skills, Listening and Speaking Skills, Grammar and Vocabulary |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 3.1 Chg | Indian Financial System | Core | 6 | Introduction to Indian Financial System, Money Market, Capital Market, Financial Institutions, Financial Services, SEBI (Securities and Exchange Board of India) |
| GE 3.1 Chg | Principles of Macroeconomics (Generic Elective - choose from a list) | Generic Elective | 6 | National Income Accounting, Determination of Output and Employment, Money and Inflation, Open Economy Macroeconomics, Fiscal and Monetary Policy |
| SEC 3.1 Chg | Computer Application in Business | Skill Enhancement Course | 2 | Word Processing (MS Word), Spreadsheets (MS Excel), Presentations (MS PowerPoint), Database Management System (MS Access), Internet and E-commerce Applications |
| DSE A 3.1 Chg | Financial Reporting and Disclosure (Discipline Specific Elective - Group A, choose from a list) | Discipline Specific Elective | 6 | Accounting Standards (Indian AS), Segment Reporting, Interim Reporting, Value Added Statements, Corporate Governance Reporting |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 4.1 Chg | Corporate Accounting | Core | 6 | Accounting for Issue of Shares and Debentures, Underwriting of Shares, Buy Back of Shares, Cash Flow Statements, Amalgamation, Absorption and External Reconstruction, Liquidation of Companies |
| GE 4.1 Chg | Indian Economy (Generic Elective - choose from a list) | Generic Elective | 6 | Basic Characteristics of Indian Economy, Economic Planning in India, Agriculture and Industry in India, Foreign Trade and Balance of Payments, Poverty, Unemployment, and Inequality |
| SEC 4.1 Chg | Entrepreneurship Development | Skill Enhancement Course | 2 | Concept and Theories of Entrepreneurship, Entrepreneurial Environment, Creativity & Innovation, Project Formulation and Appraisal, Sources of Finance for Entrepreneurs |
| DSE B 4.1 Chg | Fundamentals of International Business (Discipline Specific Elective - Group B, choose from a list) | Discipline Specific Elective | 6 | Introduction to International Business, International Trade Theories, Balance of Payments, Foreign Exchange Market, Multinational Corporations |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 5.1 Chg | Cost and Management Accounting | Core | 6 | Cost Concepts and Classification, Material Costing, Labour Costing, Overhead Costing, Activity-Based Costing, Budgetary Control, Standard Costing, Marginal Costing |
| GE 5.1 Chg | Financial Market Operations (Generic Elective - choose from a list) | Generic Elective | 6 | Capital Markets, Securities Market, Stock Exchanges, Equity Market, Debt Market, Derivatives Market, Role of SEBI |
| DSE C 5.1 Chg | Income Tax Law & Practice (Discipline Specific Elective - Group C, choose from a list) | Discipline Specific Elective | 6 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Heads of Income (Salaries, House Property), Heads of Income (Business/Profession, Capital Gains, Other Sources), Deductions from Gross Total Income, Computation of Total Income |
| DSE D 5.2 Chg | Investment Analysis and Portfolio Management (Discipline Specific Elective - choose from a list) | Discipline Specific Elective | 6 | Investment Environment, Risk and Return Analysis, Valuation of Securities (Equity, Debt), Portfolio Theory, Portfolio Performance Evaluation, Mutual Funds |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 6.1 Chg | Auditing and Assurance | Core | 6 | Introduction to Auditing, Internal Control System, Vouching, Verification of Assets and Liabilities, Company Audit, Audit Report, Professional Ethics of an Auditor |
| GE 6.1 Chg | Business Ethics & Corporate Governance (Generic Elective - choose from a list) | Generic Elective | 6 | Introduction to Business Ethics, Ethical Decision Making in Business, Concept of Corporate Governance, Corporate Social Responsibility, Stakeholder Management, Ethics in Indian Business Context |
| DSE E 6.1 Chg | Goods and Service Tax (GST) & Customs Law (Discipline Specific Elective - choose from a list) | Discipline Specific Elective | 6 | Basic Concepts of GST, Levy & Collection of GST, Input Tax Credit, Time and Value of Supply, Customs Act 1962, Export and Import Procedures under Customs |
| DSE F 6.2 Chg | Working Capital Management (Discipline Specific Elective - choose from a list) | Discipline Specific Elective | 6 | Introduction to Working Capital, Management of Cash, Inventory Management, Receivables Management, Working Capital Financing, Operating Cycle and Working Capital Estimation |
