

B-COM in General at Devi Singh Smarak Mahavidyalaya, Rajnauli Sirsi, Sant Kabir Nagar


Sant Kabir Nagar, Uttar Pradesh
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About the Specialization
What is General at Devi Singh Smarak Mahavidyalaya, Rajnauli Sirsi, Sant Kabir Nagar Sant Kabir Nagar?
This B.Com program at Devi Singh Smarak Mahavidyalaya offers a comprehensive foundation in commerce and business principles, essential for navigating India''''s dynamic economic landscape. It integrates core accounting, finance, and management concepts with practical vocational skills as per the National Education Policy (NEP) 2020. The program emphasizes a holistic understanding of trade, industry, and financial markets, preparing students for diverse roles in the burgeoning Indian economy, which constantly demands skilled commerce professionals.
Who Should Apply?
This program is ideal for 10+2 graduates with a keen interest in business operations, financial accounting, and economic theories. It attracts students aiming for entry-level positions in banking, finance, auditing, and corporate sectors. Individuals looking to build a strong academic base for further studies like M.Com, MBA, or professional certifications such as CA, CS, and CMA will also find this curriculum beneficial. It''''s designed for those seeking a broad commerce education before specializing.
Why Choose This Course?
Graduates of this program can expect to pursue various India-specific career paths, including accountants, financial analysts, tax consultants, bank officers, and junior managers. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential in metropolitan areas and established Indian companies. The program aligns well with foundational knowledge required for competitive government exams and certifications like NISM (National Institute of Securities Markets) for financial sector roles.

Student Success Practices
Foundation Stage
Master Core Accounting & Management Fundamentals- (Semester 1-2)
Focus intensely on understanding the basic principles of Financial Accounting and Business Organization & Management. Regularly practice journal entries, ledger posting, and final accounts. Join study groups to discuss complex management theories and real-world business case studies from Indian companies.
Tools & Resources
NCERT Commerce textbooks, Tally ERP (for practical accounting), Online accounting tutorials, Peer study groups
Career Connection
A strong foundation is critical for all commerce careers. This ensures success in higher-level accounting, finance roles, and competitive exams requiring fundamental business knowledge.
Develop Essential Computer & Digital Skills- (Semester 1-2)
Beyond classroom learning in ''''Computer Application in Business'''' and ''''E-Commerce'''', actively practice using MS Office suite, especially Excel for data analysis. Explore basic e-commerce platforms and digital payment gateways. Consider learning basic data entry and online research skills.
Tools & Resources
Microsoft Office Suite, Google Sheets/Docs, Online tutorials (YouTube, NPTEL courses), Basic coding/data entry practice platforms
Career Connection
In today''''s digital India, proficiency in computer applications and e-commerce is non-negotiable for almost all business roles, from data analysis to online marketing, significantly boosting employability.
Build Communication & General Awareness- (Semester 1-3)
Actively participate in group discussions, presentations, and co-curricular activities. Read business news (e.g., Economic Times, Business Standard) to stay updated on Indian economic trends. Focus on ''''Human Values & Ethics'''' to develop a strong moral compass for future professional conduct.
Tools & Resources
Business newspapers/magazines, Debate clubs, Public speaking practice, General knowledge quizzes
Career Connection
Strong communication and general awareness are vital for cracking interviews and performing effectively in any corporate environment, fostering leadership qualities and informed decision-making.
Intermediate Stage
Engage in Practical Application of Concepts- (Semester 3-4)
For subjects like Corporate Accounting, Cost Accounting, and Money & Financial System, seek out practical scenarios and case studies. Try to understand how these concepts apply to actual Indian businesses. Work on mock balance sheets or cost sheets for small enterprises.
Tools & Resources
Industry case studies (from Indian context), Financial news portals, Guest lectures from industry professionals
Career Connection
Applying theoretical knowledge practically prepares students for real-world challenges in finance, accounting, and banking sectors, making them ready for entry-level tasks and problem-solving.
Explore Industry Certifications & Workshops- (Semester 3-5)
Consider taking introductory certifications related to banking, insurance, or stock markets (e.g., NISM modules for financial markets). Attend workshops on GST, Tally, or other relevant software to enhance vocational skills learned in subjects like ''''Banking & Insurance'''' and ''''GST''''.
Tools & Resources
NISM certifications (e.g., Equity Derivatives, Mutual Funds), Tally certification courses, Workshops by local industry bodies
Career Connection
Industry-recognized certifications add significant value to a resume, demonstrating specialized knowledge and commitment, often leading to better internship and placement opportunities in the BFSI sector.
Network and Seek Mentorship- (Semester 4-5)
Connect with alumni, professors, and professionals in the commerce field. Attend career fairs and industry events (if available locally or online). A mentor can provide invaluable guidance on career paths, skill development, and industry insights specific to the Indian market.
Tools & Resources
LinkedIn, College alumni network, Local chamber of commerce events, Industry webinars
Career Connection
Networking opens doors to internship opportunities, job referrals, and career advice, which is crucial for navigating the competitive Indian job market and understanding industry expectations.
Advanced Stage
Undertake a Comprehensive Project/Dissertation- (Semester 5)
Utilize the ''''Research Methodology & Project Work'''' to conduct in-depth research on a commerce-related topic relevant to the Indian economy. Focus on primary data collection, robust analysis, and professional report writing, simulating real-world consultancy projects.
Tools & Resources
Research databases, Statistical software (e.g., SPSS, R for basic analysis), Academic journals, Faculty advisors
Career Connection
A well-executed project demonstrates analytical, research, and problem-solving skills, highly valued in corporate roles, market research, and academic pursuits in India.
Intensive Placement & Interview Preparation- (Semester 5-6)
Begin rigorous preparation for campus placements and off-campus interviews. Practice aptitude tests, group discussions, and mock interviews. Focus on developing strong presentation skills and refining your resume and cover letter tailored for Indian companies.
Tools & Resources
Aptitude test books, Online mock interview platforms, Career counseling services, Company-specific preparation guides
Career Connection
Dedicated preparation is key to securing coveted placements in finance, accounting, and marketing roles across Indian industries, maximizing conversion rates for job offers.
Specialize through Electives and Advanced Skills- (Semester 5-6)
Choose electives strategically (e.g., ''''Financial Management'''', ''''Indian Financial System'''') based on your career interests. Supplement these with advanced online courses in areas like Tally Prime, advanced Excel, or specialized financial modeling, which are highly demanded by Indian employers.
Tools & Resources
Coursera/edX courses in finance/accounting, Advanced Tally/Excel training, Professional body materials
Career Connection
Specialized knowledge makes graduates highly desirable for targeted roles. It enables them to command better salaries and faster career progression in specific domains within the Indian commerce sector.
Program Structure and Curriculum
Eligibility:
- 10+2 (Intermediate) from a recognized board
Duration: 3 years (6 semesters)
Credits: Approximately 110 credits (Varies slightly based on elective choices) Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM101 | Financial Accounting | Major | 6 | Accounting Principles & Concepts, Final Accounts of Sole Proprietorship, Partnership Accounts, Company Accounts, Branch & Departmental Accounts |
| COM102 | Business Organization & Management | Major | 6 | Nature & Scope of Business, Forms of Business Organization, Principles of Management, Planning & Decision Making, Organizing, Staffing, Directing & Controlling |
| COM103V | Computer Application in Business | Vocational (Skill Development) | 4 | Introduction to Computer & Operating Systems, Word Processing (MS Word), Spreadsheet Management (MS Excel), Presentation Tools (MS PowerPoint), Database Management (MS Access) |
| CQ101 | Food, Nutrition & Hygiene | Co-Curricular (Qualifying) | 2 | Basic Concepts of Food & Nutrition, Balanced Diet & Malnutrition, Food Adulteration & Safety, Personal Hygiene, Community Health & Sanitation |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM201 | Business Law | Major | 6 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019, Information Technology Act, 2000 |
| COM202 | Business Economics | Major | 6 | Nature & Scope of Business Economics, Demand & Supply Analysis, Production & Cost Analysis, Market Structures & Pricing, Factor Pricing & National Income |
| COM203V | E-Commerce | Vocational (Skill Development) | 4 | Introduction to E-Commerce, E-Commerce Business Models, E-Payment Systems, E-Marketing, Cyber Security & Legal Issues in E-Commerce |
| CQ201 | First Aid & Health | Co-Curricular (Qualifying) | 2 | Principles of First Aid, Common Injuries & Emergencies, CPR & Basic Life Support, General Health & Hygiene, Communicable & Non-Communicable Diseases |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM301 | Corporate Accounting | Major | 6 | Issue & Forfeiture of Shares & Debentures, Redemption of Preference Shares & Debentures, Valuation of Goodwill & Shares, Amalgamation, Absorption & Reconstruction, Final Accounts of Companies |
| COM302 | Money & Financial System | Major | 6 | Evolution & Functions of Money, Commercial Banking, Central Banking (RBI), Money Market & Capital Market, Financial Institutions & Instruments |
| COM303V | Banking & Insurance | Vocational (Skill Development) | 4 | Commercial Banks & their Functions, e-Banking & Digital Payments, Types of Insurance, Principles of Insurance, IRDA & Insurance Business |
| CQ301 | Human Values & Ethics | Co-Curricular (Qualifying) | 2 | Concept of Human Values, Ethics in Business & Profession, Environmental Ethics, Indian Ethos & Management, Holistic Development |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM401 | Cost Accounting | Major | 6 | Nature & Scope of Cost Accounting, Cost Concepts & Classification, Material Costing, Labour Costing, Overhead Costing & Absorption |
| COM402 | Company Law | Major | 6 | Formation of a Company, Memorandum & Articles of Association, Share Capital & Debentures, Management & Administration of Companies, Meetings & Winding Up of Companies |
| COM403V | Advertising | Vocational (Skill Development) | 4 | Nature & Importance of Advertising, Advertising Media, Advertising Campaign Planning, Advertising Budget, Social & Ethical Aspects of Advertising |
| CQ401 | Analytic Ability & Digital Awareness | Co-Curricular (Qualifying) | 2 | Logical Reasoning & Problem Solving, Data Interpretation, Basics of Computer & Internet, Digital Tools & Applications, Cyber Security Awareness |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COME501A | Goods and Services Tax (GST) | Major Elective (Accounting & Finance Stream Example) | 6 | Introduction to GST in India, Levy & Collection of GST, Input Tax Credit Mechanism, Time & Value of Supply, Registration & Returns under GST |
| COME502A | Auditing | Major Elective (Accounting & Finance Stream Example) | 6 | Nature & Scope of Auditing, Audit Planning & Internal Control, Vouching & Verification of Assets & Liabilities, Audit of Limited Companies, Auditor''''s Report & Professional Ethics |
| COM503MP | Research Methodology & Project Work | Major Project | 6 | Introduction to Research & Research Design, Methods of Data Collection, Sampling Techniques, Data Analysis & Interpretation, Report Writing & Presentation |
| CQ501 | Entrepreneurship Development | Co-Curricular (Qualifying) | 2 | Concept of Entrepreneurship, Role of Entrepreneurship in Economic Development, Business Plan Formulation, Sources of Finance for Start-ups, Government Policies for Entrepreneurship |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COME601A | Financial Management | Major Elective (Accounting & Finance Stream Example) | 6 | Nature & Scope of Financial Management, Capital Budgeting Decisions, Cost of Capital, Capital Structure Theories, Working Capital Management |
| COME602A | Indian Financial System | Major Elective (Accounting & Finance Stream Example) | 6 | Structure of Indian Financial System, Money Market & Capital Market, Financial Institutions (Banks, NBFCs), Financial Instruments, Role of SEBI & Regulatory Bodies |
| COM603V | Digital Marketing | Vocational (Skill Development) | 4 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Search Engine Marketing (SEM), Social Media Marketing, Content Marketing & Email Marketing |
| CQ601 | Disaster Management | Co-Curricular (Qualifying) | 2 | Concept & Types of Disasters, Disaster Management Cycle, Disaster Preparedness & Mitigation, Emergency Response, Role of Government & NGOs in Disaster Management |




