

B-COM in General Commerce at DR. RAM MANOHAR LOHIA MAHAVIDYALAYA, KALYANPUR


Kanpur Nagar, Uttar Pradesh
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About the Specialization
What is General Commerce at DR. RAM MANOHAR LOHIA MAHAVIDYALAYA, KALYANPUR Kanpur Nagar?
This B.Com General Commerce program at DR. RAM MANOHAR LOHIA MAHAVIDYALAYA, affiliated with CSJMU Kanpur, focuses on providing a comprehensive understanding of core business and commercial principles. It''''s designed to equip students with fundamental knowledge in accounting, finance, economics, management, and business law, essential for navigating India''''s dynamic economic landscape. The curriculum emphasizes both theoretical foundations and practical applications relevant to Indian industry practices.
Who Should Apply?
This program is ideal for recent 10+2 graduates, especially from the Commerce stream, who aspire to build a strong foundation in business administration and financial management. It also caters to individuals seeking entry-level roles in diverse industries or those aiming for further professional qualifications like CA, CS, or MBA. Students with a keen interest in understanding the intricacies of the Indian economy and business operations will find this course highly beneficial.
Why Choose This Course?
Graduates of this program can expect to pursue various career paths in India, including roles in accounting, banking, financial services, taxation, and general management. Entry-level salaries typically range from INR 2.5 to 4.5 lakhs per annum, with significant growth trajectories in corporate, public, and entrepreneurial sectors. The program also lays a solid groundwork for pursuing higher education or professional certifications that are highly valued in the Indian job market.

Student Success Practices
Foundation Stage
Master Core Accounting & Management Fundamentals- (Semester 1-2)
Focus intensely on Financial Accounting and Business Organization & Management. Regularly solve numerical problems and case studies to solidify understanding of basic principles. Utilize online resources like Khan Academy for foundational concepts and refer to standard Indian textbooks by T.S. Grewal, M.C. Shukla, and S.P. Jain for comprehensive coverage.
Tools & Resources
Khan Academy, Reference textbooks (e.g., T.S. Grewal for Accounting), Peer study groups
Career Connection
A strong foundation in these subjects is crucial for any commerce career, from entry-level accounting roles to management trainee positions, and forms the base for future professional exams.
Develop Digital Literacy and Application Skills- (Semester 1-2)
Actively engage with the ''''Computer Application in Business'''' course. Practice extensively with MS Office suite (Excel for data analysis, Word for reports, PowerPoint for presentations). Explore basic Tally ERP for practical accounting software exposure, which is highly demanded in Indian businesses. Look for free online tutorials on platforms like YouTube for practical application.
Tools & Resources
MS Office suite, Tally ERP (student version/tutorials), YouTube tutorials, NPTEL online courses
Career Connection
Proficiency in digital tools and accounting software significantly enhances employability in administrative, accounting, and analytical roles across all industries in India.
Engage in Co-curricular & Vocational Exploration- (Semester 1-2)
Don''''t undervalue Co-curricular courses like ''''Food Nutrition & Hygiene'''' or ''''Yoga and Physical Education''''. They contribute to holistic development and general awareness. For Vocational courses, choose a stream carefully (e.g., Office Management, Entrepreneurship) and seek opportunities for basic practical exposure or observe related small businesses. This helps broaden perspectives beyond textbooks.
Tools & Resources
College clubs, Local community initiatives, Observation of small businesses
Career Connection
These courses build soft skills, general awareness, and practical aptitude, which are critical for adaptability and growth in diverse work environments.
Intermediate Stage
Deepen Analytical Skills with Statistics and Costing- (Semester 3-4)
Focus on ''''Business Statistics'''' and ''''Cost Accounting''''. These subjects require strong analytical and problem-solving skills. Utilize statistical software like Excel for practical exercises and work through numerous problems from different authors. Participate in workshops or online courses on data analysis fundamentals.
Tools & Resources
Microsoft Excel, Statistical problem books, NPTEL/Coursera courses on Business Analytics
Career Connection
Strong analytical skills are highly valued for roles in financial analysis, market research, operations management, and data-driven decision-making in Indian companies.
Understand the Indian Business & Regulatory Landscape- (Semester 3-4)
Pay close attention to ''''Indian Economy'''' and ''''Business Regulatory Framework''''. Read business newspapers (e.g., The Economic Times, Business Standard) and magazines regularly to connect theoretical concepts with current Indian economic scenarios. Attend guest lectures by industry experts and legal professionals if the college organizes them.
Tools & Resources
Business newspapers/magazines, Economic surveys/reports of India, Guest lectures and seminars
Career Connection
A nuanced understanding of Indian economy and business laws is essential for navigating the complex regulatory environment and identifying opportunities within the country''''s market.
Explore Entrepreneurship and Banking Fundamentals- (Semester 3-4)
While studying ''''Fundamentals of Entrepreneurship'''' and ''''Banking & Financial System'''', consider visiting local banks or small businesses to observe their operations. Network with local entrepreneurs or bankers to gain practical insights. Look into government schemes supporting small and medium enterprises (MSMEs) in India.
Tools & Resources
Local business associations, Startup India portal, RBI website for financial literacy
Career Connection
These subjects are foundational for aspiring entrepreneurs, bank employees, or those interested in financial advisory roles in India''''s growing financial sector.
Advanced Stage
Gain Expertise in Taxation and Financial Management- (Semester 5-6)
Master ''''Income Tax Law and Practice'''' and ''''GST and Customs Law'''', as these are critical for career entry in accounting and tax compliance. Simultaneously, build strong conceptual understanding in ''''Principles of Financial Management''''. Consider pursuing short-term certifications in Tally with GST or advanced Excel for financial modeling.
Tools & Resources
Tally ERP with GST module, Advanced Excel courses, ICAI/ICSI study material for professional depth
Career Connection
Proficiency in taxation and financial management is a direct gateway to roles as tax consultants, financial analysts, accountants, and finance managers, with high demand in India.
Undertake Practical Project Work & Internships- (Semester 5)
Utilize the ''''Project (Research Project/Internship)'''' in Semester 5 to gain hands-on experience. Actively seek internships in accounting firms, banks, or corporate finance departments. If an internship isn''''t feasible, choose a research project on a contemporary business issue in India, gathering primary data and presenting actionable insights. Network relentlessly.
Tools & Resources
Internship portals (e.g., Internshala, LinkedIn), Academic research databases, Mentors and alumni network
Career Connection
Internships and real-world projects are crucial for building a resume, gaining practical skills, and often lead to pre-placement offers, significantly enhancing job prospects in India.
Prepare for Placements & Professional Development- (Semester 5-6)
Start dedicated placement preparation, including resume building, interview skills, and group discussion practices. Attend campus placement drives. Consider pursuing a specialized skill from the DSE electives (e.g., Auditing, HRM) that aligns with your career goals. Engage in mock interviews and aptitude tests to improve performance.
Tools & Resources
Career services cell, Online aptitude test platforms, Professional networking events
Career Connection
Focused preparation for placements ensures a smooth transition into the professional world, securing desirable roles in reputable Indian companies or financial institutions.
Program Structure and Curriculum
Eligibility:
- 10+2 examination passed from a recognized board (typically Commerce stream for B.Com)
Duration: 3 Years (6 Semesters)
Credits: 89 Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B010101T | Financial Accounting | Major Core | 4 | Introduction to Accounting and Principles, Journal, Ledger, Trial Balance, Final Accounts and Adjustments, Depreciation Accounting, Consignment and Joint Venture Accounts |
| B010102T | Business Organization and Management | Major Core | 4 | Nature and Scope of Business, Forms of Business Organization, Principles of Management, Planning and Organizing, Directing and Controlling |
| B010103T | Computer Application in Business | Minor | 3 | Fundamentals of Computers, MS Word and PowerPoint, MS Excel and Data Analysis, Database Concepts, Internet and E-commerce |
| B010104C | Food Nutrition & Hygiene | Co-curricular | 2 | Fundamentals of Nutrition, Balanced Diet and Health, Food Safety and Hygiene, Common Food-borne Diseases, Community Nutrition Programs |
| B010105V | Vocational Course (Paper 1) | Vocational Elective | 3 | Applied skills relevant to chosen vocational stream |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B010201T | Corporate Accounting | Major Core | 4 | Issue and Forfeiture of Shares, Issue and Redemption of Debentures, Company Final Accounts, Amalgamation and Reconstruction, Valuation of Shares and Goodwill |
| B010202T | Business Economics | Major Core | 4 | Nature and Scope of Business Economics, Demand Analysis and Elasticity, Production and Cost Analysis, Market Structures and Pricing, Macroeconomic Indicators |
| B010203T | Secretarial Practice & Company Law | Minor | 3 | Formation of a Company, Memorandum and Articles of Association, Shares and Debentures, Company Meetings and Resolutions, Role and Duties of Company Secretary |
| B010204C | Yoga and Physical Education | Co-curricular | 2 | Basics of Yoga and Asanas, Importance of Physical Fitness, Healthy Lifestyle Practices, Sports and Recreation, Stress Management Techniques |
| B010205V | Vocational Course (Paper 2) | Vocational Elective | 3 | Advanced skills relevant to chosen vocational stream |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B010301T | Indian Economy | Major Core | 4 | Characteristics of Indian Economy, Economic Planning and Reforms, Agriculture and Industrial Policies, Poverty, Unemployment, and Inequality, Foreign Trade and Globalization |
| B010302T | Business Regulatory Framework | Major Core | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019, Indian Partnership Act, 1932 |
| B010303T | Fundamentals of Entrepreneurship | Minor | 3 | Concept and Nature of Entrepreneurship, Entrepreneurial Motivation and Process, Small Business Management, Project Formulation and Evaluation, Government Policies for Entrepreneurship |
| B010304C | Human Values & Environmental Studies | Co-curricular | 2 | Human Values and Ethics, Ecosystems and Biodiversity, Environmental Pollution and Control, Sustainable Development, Role of Individuals in Environmental Protection |
| B010305V | Vocational Course (Paper 3) | Vocational Elective | 3 | Specialized skills in the chosen vocational domain |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B010401T | Cost Accounting | Major Core | 4 | Introduction to Cost Accounting, Cost Concepts and Classification, Material, Labor, and Overhead Costing, Cost Sheet and Reconciliation, Budgetary Control and Standard Costing |
| B010402T | Business Statistics | Major Core | 4 | Introduction to Statistics and Data Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers and Time Series Analysis |
| B010403T | Banking & Financial System | Minor | 3 | Commercial Banking Functions, Reserve Bank of India (RBI) and Monetary Policy, Money Market and Capital Market, Non-Banking Financial Companies (NBFCs), Digital Banking and Financial Inclusion |
| B010404C | Analytical Ability & Digital Awareness | Co-curricular | 2 | Logical Reasoning and Problem Solving, Quantitative Aptitude, Fundamentals of Digital Technology, Cyber Security Basics, Digital Tools for Productivity |
| B010405V | Vocational Course (Paper 4) | Vocational Elective | 3 | Advanced vocational skills and practical application |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B010501T | Principles of Marketing | Major Core | 4 | Nature and Scope of Marketing, Marketing Environment and Research, Market Segmentation and Targeting, Product, Price, Place, Promotion (4 Ps), Digital Marketing Fundamentals |
| B010502T | Income Tax Law and Practice | Major Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Heads of Income (Salaries, House Property), Profits & Gains of Business/Profession, Computation of Total Income and Tax Liability |
| B010503DSE | Auditing | Discipline Specific Elective (Minor) | 3 | Nature and Scope of Auditing, Audit Planning and Internal Control, Vouching and Verification, Audit of Company Accounts, Audit Report and Professional Ethics |
| B010504PR | Project (Research Project/Internship) | Project | 3 | Research Methodology and Design, Data Collection and Analysis, Report Writing and Presentation, Internship Experience and Application, Problem Identification and Solution |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B010601T | Principles of Financial Management | Major Core | 4 | Nature and Scope of Financial Management, Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Policy and Capital Structure |
| B010602T | GST and Customs Law | Major Core | 4 | Introduction to GST Law, Registration and Input Tax Credit, Time and Value of Supply, GST Returns and Payments, Customs Act and Valuation |
| B010603DSE | Human Resource Management | Discipline Specific Elective (Minor) | 3 | Nature and Scope of HRM, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal and Compensation |




