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B-COM in General at Devaki Devi Degree College

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Kushinagar, Uttar Pradesh

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About the Specialization

What is General at Devaki Devi Degree College Kushinagar?

This B.Com. program at Devaki Devi Degree College focuses on providing a comprehensive understanding of commerce, business management, and accounting principles. It is structured to align with the National Education Policy (NEP) 2020, emphasizing multidisciplinary learning and skill development. The program equips students with foundational knowledge crucial for various roles in India''''s dynamic commercial and industrial sectors, including finance, marketing, human resources, and entrepreneurship.

Who Should Apply?

This program is ideal for 10+2 graduates from any stream, particularly those with a commerce background, seeking a strong foundation in business and economics. It caters to aspiring accountants, financial analysts, entrepreneurs, and marketing professionals who wish to enter the Indian job market with relevant skills. The curriculum also suits individuals aiming for further studies like M.Com, MBA, or professional certifications such as CA, CS, or CMA in India.

Why Choose This Course?

Graduates of this program can expect to pursue diverse career paths within the Indian economy, including roles as accountants, auditors, financial executives, market researchers, and business development managers. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential for experienced professionals. The program’s comprehensive nature prepares students for both corporate jobs and entrepreneurial ventures within India''''s growing startup ecosystem.

OTHER SPECIALIZATIONS

Specialization

Student Success Practices

Foundation Stage

Master Core Commerce Fundamentals- (Semester 1-2)

Dedicating ample time to understand financial accounting, business organization, and business statistics. Regularly solve practical problems and numerical exercises to solidify concepts. Form study groups to discuss complex topics and clarify doubts early on.

Tools & Resources

Textbooks prescribed by DDUGU, NCERT Commerce books for revision, Online tutorials on Accounting Basics and Statistics

Career Connection

A strong foundation in these core areas is crucial for all commerce-related careers, including accounting, finance, and business analysis, ensuring better performance in subsequent semesters and job interviews.

Develop Foundational Computer Skills- (Semester 1-2)

Actively engage with vocational courses like Computer Application or Office Automation. Learn to use MS Office Suite (Word, Excel, PowerPoint) proficiently and understand basic internet operations. Practice data entry and basic formula application in Excel.

Tools & Resources

MS Office Suite, Tally ERP (basic version if available), Online typing tutors

Career Connection

Digital literacy is non-negotiable in today''''s job market. Proficiency in basic computer applications makes students more efficient and desirable for entry-level roles in administration, data entry, and junior accounting.

Enhance English Communication Skills- (Semester 1-2)

Focus on improving written and spoken English, which is vital for professional communication in India. Participate actively in English debates, presentations, and group discussions. Read business newspapers and articles to expand vocabulary and comprehension.

Tools & Resources

Newspapers (e.g., The Economic Times), Grammar books, Public speaking clubs (if available)

Career Connection

Effective communication is a key soft skill valued by Indian employers. It helps in acing interviews, communicating clearly with colleagues and clients, and climbing the corporate ladder.

Intermediate Stage

Gain Practical Tax and Cost Accounting Knowledge- (Semester 3-4)

Thoroughly understand Income Tax Law & Practice and Cost Accounting. Attempt numerous case studies and problems. Follow current tax news and budget updates in India to stay abreast of changes. Consider basic certifications or workshops.

Tools & Resources

Income Tax Act publications, Tally ERP for practical accounting entries, Online tax calculation portals

Career Connection

Strong command over taxation and cost accounting opens doors to roles in accounting firms, corporate finance departments, and as tax consultants, highly in demand across Indian businesses.

Explore Entrepreneurial Avenues- (Semester 3-4)

Engage deeply with ''''Fundamentals of Entrepreneurship''''. Brainstorm business ideas, conduct market research for local opportunities, and try developing a basic business plan. Attend college-level entrepreneurship workshops or startup talks.

Tools & Resources

NITI Aayog startup initiatives, Local startup incubators/mentors, Business plan templates

Career Connection

This practice cultivates an entrepreneurial mindset, preparing students not just for employment but also for creating their own ventures, contributing to India''''s startup ecosystem and creating jobs.

Develop Leadership and Soft Skills- (Semester 3-4)

Actively participate in Co-curricular courses like ''''Leadership & Personality Development''''. Take on leadership roles in college clubs, events, or student committees. Practice public speaking, teamwork, and problem-solving through various activities.

Tools & Resources

Dale Carnegie books, Online courses on leadership, College event organizing committees

Career Connection

Leadership and personality development are critical for managerial roles and career progression in Indian companies. These skills are highly sought after by recruiters during campus placements.

Advanced Stage

Undertake Specialised Elective Studies- (Semester 5-6)

Choose Major Elective subjects (e.g., Financial Management, HRM, Banking & Insurance) strategically based on career aspirations. Delve deeper into these areas through advanced readings, industry reports, and practical applications. Seek mentorship from professionals.

Tools & Resources

NISM certifications (for finance), SHRM India resources (for HR), RBI publications (for banking)

Career Connection

Specialization enhances expertise, making graduates more competitive for specific roles in finance, HR, or banking sectors in India. It prepares them for industry-specific challenges and opportunities.

Execute a High-Quality Research Project- (Semester 6)

Approach the Research Project/Dissertation in Semester 6 with rigor. Select a relevant topic, conduct thorough research, collect and analyze data diligently, and present findings professionally. This can serve as a portfolio piece.

Tools & Resources

Research journals (e.g., UGC Care List journals), SPSS/Excel for data analysis, Academic writing guides

Career Connection

A well-executed project demonstrates analytical, research, and problem-solving skills, highly valued by employers for analytical roles, and beneficial for pursuing post-graduate studies and academic careers.

Intensive Placement Preparation- (Semester 5-6)

Begin placement preparation early in Semester 5. Focus on resume building, mock interviews, group discussions, and aptitude tests. Network with alumni and attend career fairs. Understand company expectations and industry trends in India.

Tools & Resources

Placement cell services, Online aptitude test platforms, LinkedIn for professional networking

Career Connection

Comprehensive preparation significantly increases the chances of securing desirable placements in top companies or pursuing higher education, setting the stage for a successful career trajectory in India.

Program Structure and Curriculum

Eligibility:

  • Intermediate (10+2) in any stream

Duration: 3 years / 6 semesters

Credits: Minimum 148 Credits

Assessment: Internal: 25%, External: 75%

Semester-wise Curriculum Table

Semester 1

Subject CodeSubject NameSubject TypeCreditsKey Topics
C010101TFinancial AccountingMajor Core4Introduction to Accounting, Accounting Process, Final Accounts, Partnership Accounts, Introduction to Computerized Accounting
C010102TBusiness OrganizationMajor Core4Introduction to Business, Forms of Business Organization, Business Combinations, Location of Business Units, Ethics and Social Responsibility
Food, Nutrition & HygieneCo-curricular (Compulsory)2Basic concepts of Nutrition, Balanced Diet, Food Adulteration, Public Health and Hygiene, Nutritional Programmes in India
Vocational Course (e.g., Computer Application)Vocational (Elective)2Computer Fundamentals, MS Word, MS Excel, MS PowerPoint, Internet Basics

Semester 2

Subject CodeSubject NameSubject TypeCreditsKey Topics
C010201TBusiness StatisticsMajor Core4Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation Analysis, Regression Analysis
C010202TBusiness EconomicsMajor Core4Introduction to Business Economics, Demand and Supply Analysis, Theory of Production and Cost, Market Structures, Pricing Strategies
An Overview of AyushCo-curricular (Compulsory)2Introduction to AYUSH systems, Basic principles of Ayurveda, Fundamentals of Yoga, Naturopathy and Unani, Siddha and Homeopathy
Vocational Course (e.g., Banking Practice and Insurance)Vocational (Elective)2Basic Banking Concepts, Types of Accounts, RBI and Commercial Banks, Principles of Insurance, Types of Insurance Policies

Semester 3

Subject CodeSubject NameSubject TypeCreditsKey Topics
C010301TCorporate AccountingMajor Core4Accounting for Shares, Accounting for Debentures, Valuation of Goodwill and Shares, Amalgamation, Absorption and Reconstruction, Liquidation of Companies
C010302TBusiness Regulatory FrameworkMajor Core4Indian Contract Act, 1872, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019, Competition Act, 2002
C010303TPrinciples of MarketingMajor Core4Introduction to Marketing, Market Segmentation, Targeting and Positioning, Product Decisions, Pricing Decisions, Promotion and Distribution Channels
Human Values & Environmental StudiesCo-curricular (Compulsory)2Understanding Human Values, Ethics and Moral Values, Environmental Pollution, Biodiversity and Conservation, Sustainable Development Goals
Vocational Course (e.g., Office Automation and Tally)Vocational (Elective)2Word Processing and Spreadsheets, Presentation Tools, Database Management, Tally ERP Basics, Accounting Entries in Tally

Semester 4

Subject CodeSubject NameSubject TypeCreditsKey Topics
C010401TIncome Tax Law & PracticeMajor Core4Basic Concepts of Income Tax, Residential Status and Tax Liability, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession, Computation of Total Income and Tax
C010402TCost AccountingMajor Core4Introduction to Cost Accounting, Cost Concepts and Classifications, Material Costing, Labour Costing, Overhead Costing, Reconciliation of Cost and Financial Accounts
C010403TFundamentals of EntrepreneurshipMajor Core4Introduction to Entrepreneurship, Entrepreneurial Motivation and Competencies, Project Identification and Formulation, Forms of Business Ownership, Institutional Support to Entrepreneurs
Leadership & Personality DevelopmentCo-curricular (Compulsory)2Leadership Theories and Styles, Effective Communication Skills, Team Building and Collaboration, Conflict Resolution, Time Management and Goal Setting
Vocational Course (e.g., Digital Marketing)Vocational (Elective)2Introduction to Digital Marketing, Search Engine Optimization (SEO), Social Media Marketing, Email Marketing, Content Marketing

Semester 5

Subject CodeSubject NameSubject TypeCreditsKey Topics
C010501TAuditing & Corporate GovernanceMajor Core4Introduction to Auditing, Types of Audit, Internal Control and Internal Audit, Vouching and Verification, Audit Report, Principles of Corporate Governance
C010502TGoods & Services Tax (GST)Major Core4Introduction to GST Law, GST Council and Administration, Registration under GST, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit and GST Returns
C010503TFinancial Management (Major Elective - Option 1)Major Elective4Introduction to Financial Management, Capital Budgeting, Working Capital Management, Cost of Capital, Capital Structure Theories
C010504THuman Resource Management (Major Elective - Option 2)Major Elective4Introduction to HRM, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal
C010505TBanking & Insurance (Major Elective - Option 3)Major Elective4Commercial Banks and their Functions, Reserve Bank of India (RBI), Types of Insurance, Life Insurance, General Insurance Principles
Analytical Ability & Digital AwarenessCo-curricular (Compulsory)2Data Interpretation, Logical Reasoning, Quantitative Aptitude, Computer Basics and Internet Literacy, Cyber Security and Digital Ethics

Semester 6

Subject CodeSubject NameSubject TypeCreditsKey Topics
C010601TFinancial Market Operations (Major Elective - Option 1)Major Elective4Money Market, Capital Market, SEBI and Stock Exchanges, Derivatives Market, Mutual Funds and Investment Banking
C010602TIndustrial Relations & Labour Laws (Major Elective - Option 2)Major Elective4Industrial Relations Concepts, Trade Unions, Collective Bargaining, Industrial Disputes Act, 1947, Factories Act, 1948, Minimum Wages Act, 1948
C010603TInternational Banking & Finance (Major Elective - Option 3)Major Elective4International Monetary System, Foreign Exchange Market, Exchange Rate Mechanism, International Financial Institutions (IMF, World Bank), International Capital Markets
C010604TE-CommerceMajor Core4Introduction to E-Commerce, E-Commerce Models and Types, E-Payment Systems and Security, E-Marketing and Advertising, Legal and Ethical Issues in E-Commerce
C0106PRResearch Project / DissertationProject4Research Methodology, Literature Review, Data Collection Techniques, Data Analysis and Interpretation, Report Writing and Presentation
Communication Skills & Preparatory SkillCo-curricular (Compulsory)2Advanced Communication Strategies, Public Speaking and Presentation Skills, Resume and Cover Letter Writing, Interview Techniques, Group Discussion Strategies
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