

B-COM in General at Dr. Ram Manohar Lohia Gramin Mahavidyalaya


Deoria, Uttar Pradesh
.png&w=1920&q=75)
About the Specialization
What is GENERAL at Dr. Ram Manohar Lohia Gramin Mahavidyalaya Deoria?
This General B.Com program at Dr. Ram Manohar Lohia Gramin Mahavidyalaya, Deoria focuses on building a strong foundation in commerce, accounting, economics, and management principles. It is designed to equip students with comprehensive knowledge relevant to various Indian industries, preparing them for dynamic roles in the rapidly evolving business landscape. The curriculum emphasizes both theoretical understanding and practical application, aligning with the New Education Policy 2020 framework.
Who Should Apply?
This program is ideal for fresh 10+2 graduates from Commerce or Science streams seeking entry into business, finance, and accounting careers in India. It also suits individuals aspiring to pursue higher education like M.Com, MBA, or professional certifications such as CA, CS, and CMA. Students looking for a broad-based commerce education before specializing will find this program beneficial for diverse career paths.
Why Choose This Course?
Graduates of this program can expect diverse India-specific career paths in sectors like banking, financial services, accounting, taxation, and retail. Entry-level salaries typically range from INR 2.5 to 4.5 lakhs per annum, with significant growth potential for experienced professionals. The program lays a strong foundation for government jobs (e.g., in civil services, banking), and roles in Indian corporations, offering stable growth trajectories and opportunities for professional development.

Student Success Practices
Foundation Stage
Master Core Accounting & Business Fundamentals- (Semester 1-2)
Dedicate consistent effort to understanding basic accounting principles, business organization, and economic concepts. Utilize university library resources, engage in group study sessions for problem-solving, and seek clarifications from faculty regularly. Building a strong base in these initial semesters is crucial for all subsequent commerce subjects.
Tools & Resources
Textbooks, University Library, Study Groups, Faculty Office Hours
Career Connection
A robust understanding of fundamentals is indispensable for roles in accounting, finance, and general business administration. It forms the bedrock for advanced studies and professional exams.
Develop Foundational Computer & Communication Skills- (Semester 1-2)
Actively participate in vocational courses like Computer Application in Business and Generic Electives like Business Communication. Practice using MS Office tools (Excel, Word) and improve written and oral communication. Join college clubs focused on public speaking or digital literacy.
Tools & Resources
MS Office Suite, Online tutorials, Communication Skills workshops, College Clubs
Career Connection
Essential for modern workplaces in India, these skills enhance employability in administrative, marketing, and IT-enabled roles, making you a more versatile candidate.
Engage in Co-curricular Learning for Holistic Development- (Semester 1-2)
Take co-curricular subjects like Food, Nutrition & Hygiene and First Aid & Health seriously. These courses enhance general knowledge, life skills, and demonstrate a well-rounded personality, which is often valued by Indian employers. Participate in related college events or awareness programs.
Tools & Resources
Co-curricular course materials, Health & Wellness workshops, NSS/NCC activities
Career Connection
Demonstrates practical life skills and a sense of social responsibility, which are increasingly important soft skills for corporate culture and community engagement in India.
Intermediate Stage
Deepen Knowledge in Taxation and Regulatory Frameworks- (Semester 3-4)
Focus intently on subjects like Corporate Accounting, Income Tax, GST, and Business Regulatory Framework. Attend workshops on new tax laws or changes. Consider pursuing basic certification courses in Tally or GST software if available locally, for practical hands-on experience.
Tools & Resources
Taxation books, GST Council website, Tally software (if available), Local CA firm workshops
Career Connection
Specialized knowledge in Indian taxation and legal frameworks is highly sought after by accounting firms, tax consultancies, and corporate finance departments across India.
Explore Minor Electives for Broader Perspectives- (Semester 3-4)
Choose minor electives like Indian Economy or Public Finance thoughtfully to gain a broader understanding of the economic environment. This interdisciplinary knowledge helps in critical thinking and provides context for business decisions. Engage in debates or presentations on economic policies.
Tools & Resources
Economic journals, Government policy documents, Online news portals like Livemint/The Economic Times
Career Connection
A strong grasp of the Indian economic landscape is beneficial for roles in financial analysis, public sector undertakings, and policy-making adjacent positions.
Participate in Vocational Skill Development- (Semester 3-4)
Make the most of vocational courses like E-Commerce or Investments and Portfolio Management. Look for opportunities to create a small e-commerce project or manage a hypothetical investment portfolio. These practical skills are directly applicable to emerging digital and financial sectors in India.
Tools & Resources
E-commerce platforms (e.g., Shopify for learning), Virtual stock trading apps, Industry blogs
Career Connection
Directly enhances entrepreneurial skills or prepares you for roles in online business, trading, or investment advisory, which are growing career fields in India.
Advanced Stage
Strategize for Placements through DSEs and Projects- (Semester 5-6)
Select Discipline Specific Electives (DSEs) like Financial Management, Marketing Management, or Human Resource Management that align with your career interests. Actively participate in the final semester project work or internship to gain real-world experience. Use this as an opportunity to network with industry professionals.
Tools & Resources
DDUGU Career Placement Cell, Internship portals (Internshala, LinkedIn), Project mentors
Career Connection
Directly prepares you for specific industry roles in finance, marketing, or HR. A well-executed project or internship can be a strong differentiator during campus placements.
Build a Professional Network and Personal Brand- (Semester 5-6)
Attend college career fairs, seminars, and guest lectures to interact with industry experts. Create a professional LinkedIn profile highlighting your skills, projects, and academic achievements. Networking can open doors to job opportunities and mentorships in the Indian corporate world.
Tools & Resources
LinkedIn, Industry events, Alumni network, College career services
Career Connection
Strong professional connections often lead to direct hiring, referrals, and valuable career guidance, particularly in a competitive job market like India''''s.
Prepare Rigorously for Competitive Exams or Higher Studies- (Semester 5-6)
Alongside your final year studies, if pursuing government jobs (SSC, Banking) or professional courses (CA, CS, CMA), dedicate time to their respective entrance exam preparations. Utilize online coaching platforms, mock tests, and study groups to stay disciplined. For M.Com/MBA, research entrance exams like CUET-PG or MAT.
Tools & Resources
Online coaching platforms, Previous year question papers, Study circles, Career counselors
Career Connection
This structured preparation is vital for securing positions in highly competitive government sectors or gaining admission to prestigious postgraduate programs in India, leading to enhanced career prospects.
Program Structure and Curriculum
Eligibility:
- 10+2 (Intermediate) examination with Commerce or Science stream (with Mathematics/Economics) from a recognized board.
Duration: 3 years (6 semesters)
Credits: 132 Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-MC101 | Financial Accounting | Major Core | 4 | Accounting Concepts and Principles, Final Accounts of Sole Proprietorship, Accounting for Non-Profit Organisations, Branch Accounting, Departmental Accounting |
| BCOM-MC102 | Business Organization and Management | Major Core | 4 | Nature and Objectives of Business, Forms of Business Organizations, Principles of Management, Functions of Management, Leadership and Motivation |
| BCOM-ME103 | Principles of Micro Economics | Minor Elective | 4 | Basic Economic Problems, Demand and Supply Analysis, Consumer Behavior, Production and Cost Analysis, Market Forms |
| BCOM-VC104 | Computer Application in Business | Vocational Course | 4 | Introduction to Computers, Operating Systems, Word Processing (MS Word), Spreadsheet (MS Excel), Internet and E-commerce |
| BCOM-CC105 | Food, Nutrition and Hygiene | Co-curricular | 2 | Basic Concepts of Food and Nutrition, Macronutrients and Micronutrients, Balanced Diet and Malnutrition, Food Adulteration, Personal and Community Hygiene |
| BCOM-GE106 | Retail Management | Generic Elective | 4 | Introduction to Retailing, Retail Formats, Retail Location and Store Layout, Merchandise Management, Retail Promotion and Customer Service |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-MC201 | Business Economics | Major Core | 4 | Nature and Scope of Business Economics, Theory of Production and Cost, Market Structures and Price Determination, Factor Pricing, Profit Theories |
| BCOM-MC202 | Business Statistics | Major Core | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation Analysis, Regression Analysis, Index Numbers |
| BCOM-ME203 | Principles of Macro Economics | Minor Elective | 4 | National Income Accounting, Classical and Keynesian Theories of Employment, Money and Banking, Inflation and Deflation, Business Cycles |
| BCOM-VC204 | Digital Marketing | Vocational Course | 4 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Search Engine Marketing (SEM), Social Media Marketing, Email Marketing and Content Marketing |
| BCOM-CC205 | First Aid & Health | Co-curricular | 2 | Introduction to First Aid, Basic Life Support (BLS), Common Injuries and Emergencies, Public Health and Hygiene, Preventive Healthcare |
| BCOM-GE206 | Banking and Insurance | Generic Elective | 4 | Evolution of Banking, Types of Banks, Central Banking (RBI), Principles of Insurance, Types of Insurance |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-MC301 | Corporate Accounting | Major Core | 4 | Accounting for Shares and Debentures, Redemption of Debentures, Amalgamation of Companies, Absorption and Reconstruction of Companies, Valuation of Shares and Goodwill |
| BCOM-MC302 | Business Regulatory Framework | Major Core | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019, Limited Liability Partnership Act, 2008 |
| BCOM-ME303 | Indian Economy | Minor Elective | 4 | Characteristics of Indian Economy, Economic Planning in India, Agriculture Sector, Industrial Sector, Service Sector and Economic Reforms |
| BCOM-VC304 | E-Commerce | Vocational Course | 4 | Introduction to E-commerce, Business Models of E-commerce, E-payment Systems, E-security and Legal Aspects, Digital Signature |
| BCOM-CC305 | Human Values & Environmental Studies | Co-curricular | 2 | Introduction to Human Values, Professional Ethics, Ecosystems and Biodiversity, Environmental Pollution, Sustainable Development |
| BCOM-GE306 | Fundamental of Entrepreneurship | Generic Elective | 4 | Concept and Role of Entrepreneurship, Entrepreneurial Motivation, Business Idea Generation, Business Plan Preparation, Sources of Finance for Entrepreneurs |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-MC401 | Income Tax Law & Practice | Major Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession (PGBP), Capital Gains and Other Sources |
| BCOM-MC402 | Cost Accounting | Major Core | 4 | Introduction to Cost Accounting, Material Cost Control, Labor Cost Control, Overhead Costing, Methods of Costing (Job, Process, Contract), Standard Costing |
| BCOM-ME403 | Public Finance | Minor Elective | 4 | Nature and Scope of Public Finance, Public Expenditure, Public Revenue and Taxation, Public Debt, Fiscal Policy |
| BCOM-VC404 | Investments and Portfolio Management | Vocational Course | 4 | Investment Avenues, Risk and Return Analysis, Equity and Bond Valuation, Portfolio Theory, Mutual Funds |
| BCOM-CC405 | Physical Education & Yoga | Co-curricular | 2 | Introduction to Physical Education, Health and Fitness, Sports and Games, Fundamentals of Yoga, Asanas and Pranayama |
| BCOM-GE406 | Business Communication | Generic Elective | 4 | Process and Types of Communication, Barriers to Communication, Written Communication (Letters, Reports), Oral Communication (Presentations, Meetings), Non-verbal Communication |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-MC501 | Goods & Services Tax (GST) & Customs Law | Major Core | 4 | Introduction to GST, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit Mechanism, Registration and Returns under GST, Customs Duty |
| BCOM-MC502 | Principles of Marketing | Major Core | 4 | Introduction to Marketing, Marketing Environment, Market Segmentation, Targeting, Positioning, Product Decisions, Pricing Decisions, Promotion and Distribution Decisions |
| BCOM-DSE503 | Financial Management | Discipline Specific Elective | 4 | Introduction to Financial Management, Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Policy |
| BCOM-DSE504 | International Business | Discipline Specific Elective | 4 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market, Global Trade Environment, International Economic Institutions |
| BCOM-GE505 | Human Resource Management | Generic Elective | 4 | Introduction to HRM, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal and Compensation |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-MC601 | Auditing & Corporate Governance | Major Core | 4 | Introduction to Auditing, Types of Audit, Audit Process and Techniques, Internal Control System, Concept of Corporate Governance, Role of Board of Directors |
| BCOM-MC602 | Fundamentals of Financial Management | Major Core | 4 | Financial Planning and Forecasting, Sources of Finance, Leverage Analysis, Capital Structure Theories, Risk and Return |
| BCOM-DSE603 | Marketing Management | Discipline Specific Elective | 4 | Consumer Behavior, Product Life Cycle, New Product Development, Advertising and Sales Promotion, Digital Marketing Strategies |
| BCOM-DSE604 | Research Methodology & Project Work | Discipline Specific Elective | 4 | Introduction to Business Research, Research Design, Data Collection Methods, Sampling Techniques, Data Analysis and Report Writing, Project Development |
| BCOM-PRJ605 | Project Work / Internship | Project | 4 | Problem Identification, Literature Review, Methodology, Data Collection and Analysis, Report Writing and Presentation |
| BCOM-GE606 | Corporate Social Responsibility (CSR) | Generic Elective | 4 | Concept of CSR, Ethical Theories in Business, Environmental Responsibility, Stakeholder Management, CSR Initiatives in India |




