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B-COM in General at Dr. Ram Manohar Lohia Mahavidyalaya, Mahabir Chhapra
Gorakhpur, Uttar Pradesh
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About the Specialization
What is General at Dr. Ram Manohar Lohia Mahavidyalaya, Mahabir Chhapra Gorakhpur?
This B.Com. program at Dr. Ram Manohar Lohia Mahavidyalaya, Gorakhpur, provides a comprehensive foundation in commerce, accounting, economics, and management. It is designed to equip students with essential business acumen relevant to the Indian economy, preparing them for diverse roles in the financial and commercial sectors. The curriculum integrates traditional commerce subjects with modern analytical and skill-based courses.
Who Should Apply?
This program is ideal for 10+2 graduates aspiring for a career in finance, accounting, banking, marketing, or general business management. It suits individuals keen on understanding the Indian corporate landscape, those aiming for government jobs in commerce-related fields, or aspiring entrepreneurs seeking foundational business knowledge to start their ventures.
Why Choose This Course?
Graduates of this program can expect to pursue various career paths in India, including roles as accountants, financial analysts, tax consultants, marketing executives, or bank probationary officers. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth trajectories in dynamic Indian companies. It also lays a strong foundation for professional certifications like CA, CS, and CMA.
Student Success Practices
Foundation Stage
Master Core Commerce Fundamentals- (Semester 1-2)
Focus on building a strong understanding of Financial Accounting, Business Organization, and Microeconomics. Regularly practice accounting problems and case studies to solidify conceptual clarity. Utilize university resources and peer study groups for effective learning.
Tools & Resources
Textbooks, Online accounting problem banks, Peer study groups, University library resources
Career Connection
A solid foundation is crucial for all future commerce subjects and forms the bedrock for entry-level roles in accounting, finance, and general business administration.
Develop Essential Communication & Digital Skills- (Semester 1-2)
Actively participate in business communication classes, improving both written and oral skills. Take advantage of Skill Enhancement Courses (SECs) like ''''Data Analytics for Business'''' to gain practical digital proficiency vital for modern workplaces. Practice public speaking and presentation skills.
Tools & Resources
Grammarly, LinkedIn Learning (for communication), Microsoft Excel tutorials, Online quizzes for data analytics concepts
Career Connection
Strong communication and basic data analytics skills are highly valued by employers across all sectors, enhancing interview performance and workplace effectiveness.
Engage in Value-Added Learning- (Semester 1-2)
Beyond core subjects, embrace Value Added Courses (VACs) like ''''Financial Literacy'''' and ''''Indian Constitution''''. These courses offer practical life skills and civic knowledge crucial for well-rounded development and informed decision-making in personal and professional life. Attend guest lectures on current affairs.
Tools & Resources
RBI Financial Education website, NCERT books on Indian Constitution, Newspapers and current affairs magazines
Career Connection
These skills contribute to personal growth, responsible financial management, and a better understanding of the socio-economic environment, which can indirectly aid career progression.
Intermediate Stage
Acquire Practical Accounting & Taxation Expertise- (Semester 3-5)
Deep dive into Corporate Accounting, Cost Accounting, and Income Tax. Solve numerous practical problems from various authors and reference books. Stay updated with current tax laws and amendments by following finance news. Consider part-time internships at local CA firms or tax consultancies.
Tools & Resources
Taxmann publications, ICAI study material, Tally ERP (demo versions), Online tax calculators
Career Connection
This expertise directly prepares students for roles as accountants, tax preparers, or audit assistants in firms and corporate accounting departments.
Build a Business Acumen Portfolio- (Semester 3-5)
Actively study Marketing Principles, Human Resource Management, and Management Accounting. Participate in college business plan competitions, case study analyses, and mock interviews to apply theoretical knowledge to real-world scenarios. Join student clubs related to commerce or management.
Tools & Resources
Harvard Business Review cases (student access), Porter''''s Five Forces analysis, SWOT analysis templates, Business magazines
Career Connection
Develops analytical thinking, decision-making, and leadership skills essential for management trainee programs, marketing roles, and entrepreneurial ventures.
Leverage Digital & Professional Skills for Employability- (Semester 3-5)
Utilize SECs like ''''Digital Marketing Fundamentals'''' and ''''Computerized Accounting'''' to gain marketable vocational skills. Seek out certificate courses or workshops in these areas. Start building a professional online presence on platforms like LinkedIn, showcasing projects and skills.
Tools & Resources
Google Digital Garage, HubSpot Academy, TallyPrime training modules, LinkedIn profile optimization guides
Career Connection
These specialized digital skills are highly sought after by Indian businesses for roles in digital marketing, accounting software operations, and e-commerce, significantly boosting employability.
Advanced Stage
Prepare for Professional Opportunities and Higher Studies- (Semester 6)
Focus on advanced subjects like Financial Management, Auditing, and Research Methodology. Begin preparing for competitive exams for government jobs, banking, or entrance tests for M.Com/MBA. Engage in extensive mock tests and interview preparation sessions offered by college career cells.
Tools & Resources
Previous year question papers for competitive exams, Career counseling services, Online aptitude test platforms, GMAT/CAT prep materials if applicable
Career Connection
Systematic preparation in the final year directly targets successful placements, competitive exam qualification, or admission to prestigious postgraduate programs.
Undertake an Impactful Project & Internship- (Semester 6)
Dedicate significant effort to the compulsory Project Work and Internship. Choose topics/companies that align with career interests. This is a critical opportunity to apply learned concepts, gain industry exposure, and build a professional network. Document experiences meticulously for reports and future interviews.
Tools & Resources
Academic research databases, Company websites for internship applications, Professional networking events, Presentation software
Career Connection
These experiences are invaluable for demonstrating practical skills to potential employers, often leading to pre-placement offers or strong recommendations.
Develop Entrepreneurial Mindset and Economic Awareness- (Semester 6)
Engage deeply with ''''Entrepreneurship Development'''' and ''''Indian Economy''''. Analyze current economic trends, government policies impacting business, and identify potential business opportunities in India. Participate in workshops on business plan creation and startup funding.
Tools & Resources
NITI Aayog reports, Ministry of Commerce websites, Startup India portal, Economic Times/Business Standard
Career Connection
Fosters innovation, critical thinking, and a comprehensive understanding of the Indian economic landscape, beneficial for starting a venture or contributing strategically to existing businesses.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 examination with Commerce, Mathematics, or Economics as a subject from a recognized board (Common University Eligibility).
Duration: 3 years (6 semesters)
Credits: 128 Credits
Assessment: Internal: 25% (for 4-credit major courses), External: 75% (for 4-credit major courses)
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM 101 | Financial Accounting | Major (Core) | 4 | Introduction to Accounting, Accounting Process, Preparation of Final Accounts, Accounting for Non-Profit Organizations, Branch and Departmental Accounts |
| BCOM 102 | Business Organization & Management | Major (Core) | 4 | Nature and Scope of Business, Forms of Business Organization, Concept and Principles of Management, Functions of Management (Planning, Organizing), Functions of Management (Staffing, Directing, Controlling) |
| BCOM 103 | Micro Economics | Major (Core) | 4 | Nature and Scope of Economics, Demand and Supply Analysis, Theory of Production and Cost, Market Structures, Factor Pricing |
| BCOM 104 | Business Communication | Major (Core) | 4 | Concept and Nature of Communication, Types and Channels of Communication, Barriers to Communication, Written Communication (Letters, Reports), Oral Communication and Presentation Skills |
| BCOM 105 | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Multidisciplinary Nature of Environmental Studies, Ecosystems and Biodiversity, Environmental Pollution, Social Issues and the Environment, Human Population and Environment |
| BCOM 106 | Financial Literacy | Value Added Course (VAC) | 2 | Basics of Personal Finance, Savings and Investment Avenues, Banking Products and Services, Insurance Fundamentals, Digital Financial Transactions |
| BCOM 107 | Communication Skills | Skill Enhancement Course (SEC) | 2 | Fundamentals of Effective Communication, Listening and Speaking Skills, Reading Comprehension, Basic Writing Skills, Non-verbal Communication |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM 201 | Corporate Accounting | Major (Core) | 4 | Accounting for Share Capital, Accounting for Debentures, Final Accounts of Companies, Amalgamation, Absorption, Reconstruction, Valuation of Shares and Goodwill |
| BCOM 202 | Business Laws | Major (Core) | 4 | Indian Contract Act, 1872 (Offer, Acceptance, Consideration), Special Contracts (Indemnity, Guarantee, Bailment, Pledge), Sale of Goods Act, 1930, Indian Partnership Act, 1932, Negotiable Instruments Act, 1881 |
| BCOM 203 | Macro Economics | Major (Core) | 4 | National Income Accounting, Theories of Employment (Classical and Keynesian), Money and Banking, Inflation and Deflation, International Trade Theories |
| BCOM 204 | Statistics for Business | Major (Core) | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers and Time Series Analysis |
| BCOM 205 | Hindi / English Communication | Ability Enhancement Compulsory Course (AECC) | 2 | Grammar and Vocabulary, Reading and Writing Skills, Composition (Paragraph, Essay, Letter), Translation (Hindi to English and vice-versa), Verbal Ability |
| BCOM 206 | Indian Constitution | Value Added Course (VAC) | 2 | Preamble and Basic Features of Constitution, Fundamental Rights and Duties, Directive Principles of State Policy, Structure of Indian Government (Union and State), Local Self-Government |
| BCOM 207 | Data Analytics for Business | Skill Enhancement Course (SEC) | 2 | Introduction to Data Analytics, Data Collection and Types of Data, Descriptive Statistics for Business Data, Data Visualization Techniques, Basic Tools for Business Analytics (e.g., Excel) |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM 301 | Cost Accounting | Major (Core) | 4 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Methods of Costing (Job, Process, Contract) |
| BCOM 302 | 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 |
| BCOM 303 | Principles of Marketing | Major (Core) | 4 | Introduction to Marketing, Marketing Environment, Consumer and Industrial Buying Behavior, Market Segmentation, Targeting, Positioning, Marketing Mix (Product, Price, Place, Promotion) |
| BCOM MN 301 | Minor Elective (e.g., Management Principles / Industrial Law / Fundamentals of Entrepreneurship) | Minor Elective | 4 | Conceptual Framework of the chosen elective, Key theories and models, Practical applications in business, Relevant legal/economic aspects, Case studies and examples |
| BCOM 304 | Yoga & Meditation | Value Added Course (VAC) | 2 | Introduction to Yoga and its Philosophy, Basic Yoga Asanas, Pranayama Techniques, Meditation and Mindfulness Practices, Benefits of Yoga for Overall Well-being |
| BCOM 305 | Digital Marketing Fundamentals | Skill Enhancement Course (SEC) | 2 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Social Media Marketing, Email Marketing, Content Marketing Basics |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM 401 | Management Accounting | Major (Core) | 4 | Introduction to Management Accounting, Analysis and Interpretation of Financial Statements, Ratio Analysis, Fund Flow and Cash Flow Statements, Budgetary Control and Standard Costing |
| BCOM 402 | Goods and Services Tax (GST) | Major (Core) | 4 | Introduction and Constitutional Aspects of GST, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit, Registration, Accounts, Records, Returns and Payments |
| BCOM 403 | Human Resource Management | Major (Core) | 4 | Introduction to Human Resource Management, Human Resource Planning and Job Analysis, Recruitment and Selection, Training and Development, Performance Appraisal and Compensation Management |
| BCOM MN 401 | Minor Elective (e.g., Banking & Insurance / Rural Development / Indian Financial System) | Minor Elective | 4 | Conceptual Framework of the chosen elective, Structure and functions of relevant institutions, Key products and services, Regulatory framework, Current trends and challenges |
| BCOM 404 | Ethics & Values | Value Added Course (VAC) | 2 | Introduction to Ethics and Morality, Business Ethics and Social Responsibility, Professional Ethics, Ethical Decision-Making Frameworks, Personal Values and Character Building |
| BCOM 405 | E-Commerce Operations | Skill Enhancement Course (SEC) | 2 | Introduction to E-Commerce, E-Commerce Business Models, E-Payment Systems, E-Security and Privacy, E-Commerce Logistics and Supply Chain |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM 501 | Auditing & Corporate Governance | Major (Core) | 4 | Introduction to Auditing, Types of Audit and Audit Process, Internal Control System, Audit Report, Concept and Principles of Corporate Governance |
| BCOM 502 | Financial Management | Major (Core) | 4 | Introduction to Financial Management, Capital Budgeting Decisions, Capital Structure Theories, Working Capital Management, Dividend Policy |
| BCOM 503 | International Business | Major (Core) | 4 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market, International Financial Institutions, Global Marketing Strategies |
| BCOM MN 501 | Minor Elective (e.g., Advertising & Personal Selling / Supply Chain Management / Co-operative Management) | Minor Elective | 4 | Core concepts and principles of the chosen elective, Operational aspects and techniques, Strategic considerations and challenges, Market dynamics and consumer insights, Regulatory and ethical dimensions |
| BCOM 504 | Disaster Management | Value Added Course (VAC) | 2 | Introduction to Disaster Management, Types and Causes of Disasters, Disaster Preparedness and Mitigation, Disaster Response and Recovery, Role of Government and Community in Disaster Management |
| BCOM 505 | Computerized Accounting | Skill Enhancement Course (SEC) | 2 | Introduction to Computerized Accounting, Tally ERP (or similar software) Fundamentals, Creation of Company and Ledgers, Voucher Entry and Report Generation, Payroll and Inventory Management |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM 601 | Entrepreneurship Development | Major (Core) | 4 | Concept and Importance of Entrepreneurship, Entrepreneurial Process and Business Idea Generation, Business Plan Preparation, Sources of Finance for New Ventures, Government Support and Policies for Entrepreneurs |
| BCOM 602 | Indian Economy | Major (Core) | 4 | Basic Characteristics of Indian Economy, Agricultural Sector and Green Revolution, Industrial Sector and Policies, Service Sector and its Contribution, Economic Reforms and Challenges (Poverty, Unemployment) |
| BCOM 603 | Research Methodology | Major (Core) | 4 | Introduction to Business Research, Research Design and Types, Methods of Data Collection (Primary and Secondary), Sampling Techniques, Data Analysis and Report Writing |
| BCOM MN 601 | Minor Elective (e.g., Stock Market Operations / Insurance Management / Consumer Behaviour) | Minor Elective | 4 | Fundamental concepts of the chosen elective, Operational mechanisms and market structure, Investment strategies and risk management, Consumer decision-making processes, Regulatory bodies and ethical considerations |
| BCOM PR 601 | Project Work | Project | 6 | Project Identification and Proposal, Literature Review and Research Design, Data Collection and Analysis, Interpretation of Findings, Report Writing and Presentation |
| BCOM IN 601 | Internship / Apprenticeship / Field Work | Internship | 2 | Practical Application of Theoretical Knowledge, Understanding Industry Practices, Skill Development and Professional Exposure, Networking and Career Exploration, Internship Report and Presentation |
