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B-COM in Financial Accounting at Girls Degree College, Bilgram
Hardoi, Uttar Pradesh
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About the Specialization
What is Financial Accounting at Girls Degree College, Bilgram Hardoi?
This Financial Accounting focus within the B.Com program at Girls Degree College, Hardoi, grounded in the CSJMU NEP 2020 curriculum, provides a robust foundation in accounting, taxation, auditing, and financial management. It aligns with the growing demand for skilled finance professionals across various Indian industries, from manufacturing to IT and service sectors. The program''''s core emphasis on practical accounting principles and relevant financial laws ensures graduates are well-prepared for real-world challenges.
Who Should Apply?
This program is ideal for fresh 10+2 graduates with a keen interest in finance, accounting, and business operations. It suits individuals aspiring to build careers in corporate finance, taxation, or auditing. The curriculum also benefits those aiming for government jobs in financial departments or pursuing higher professional qualifications like CA, CS, or CMA in the Indian context.
Why Choose This Course?
Graduates of this program can expect diverse India-specific career paths, including roles as Junior Accountants, Tax Consultants, Auditors, Financial Analysts, or Bookkeepers. Entry-level salaries typically range from INR 2.5 to 4.5 lakhs annually, with significant growth trajectories in Indian companies. The comprehensive knowledge gained also provides a strong base for pursuing advanced professional certifications.
Student Success Practices
Foundation Stage
Master Financial Accounting Fundamentals- (Semester 1-2)
Thoroughly understand basic accounting principles, journalizing, ledger posting, and preparation of final accounts. Focus on problem-solving skills for sole proprietorship and partnership accounts.
Tools & Resources
NCERT Accountancy textbooks, Tally.ERP 9 (basic usage tutorials), Practice workbooks on financial accounting
Career Connection
Strong fundamentals are crucial for all accounting and finance roles, acting as the bedrock for higher-level subjects and professional exams like CA Foundation. This mastery improves employability for entry-level accounting positions.
Develop Digital Accounting Skills- (Semester 1-2)
Gain hands-on experience with computerized accounting software, particularly Tally, which is widely used in Indian businesses. Practice data entry, generating reports, and managing inventory.
Tools & Resources
Tally.ERP 9 software (educational version), Online Tally tutorials (e.g., YouTube channels, official Tally Academy resources), CSJMU syllabus-aligned computer labs
Career Connection
Proficiency in Tally is a highly sought-after skill for accountants in India, significantly enhancing job prospects in SMEs, accounting firms, and corporate finance departments.
Engage in Peer Learning & Discussion Groups- (Semester 1-2)
Form study groups to discuss complex accounting and legal concepts. Collaborate on case studies and practice problems, clarifying doubts and enhancing understanding collectively.
Tools & Resources
College library group study rooms, Online collaboration tools (Google Meet, WhatsApp groups)
Career Connection
Develops teamwork, communication, and problem-solving skills vital for professional environments. Shared knowledge helps in retaining complex information and preparing for competitive exams.
Intermediate Stage
Deep Dive into Corporate and Tax Accounting- (Semester 3-4)
Focus on understanding corporate accounting procedures, including company final accounts, and master the nuances of Income Tax Law and Practice, including various heads of income and deductions.
Tools & Resources
Bare Acts for Income Tax, ICAI study material (for conceptual clarity), Taxmann publications, Financial newspapers/magazines
Career Connection
These skills are directly applicable for roles in corporate finance, taxation, and audit firms, preparing students for specific job profiles and advanced professional studies like IPCC/CA Intermediate.
Undertake Mini-Projects and Case Studies- (Semester 3-4)
Apply theoretical knowledge of cost accounting, auditing, and financial systems by working on small-scale projects or analyzing real-world business case studies. This could involve preparing a cost sheet for a hypothetical product or analyzing a company''''s financial statements.
Tools & Resources
Company annual reports (available online), Business magazines, Excel for data analysis
Career Connection
Practical application of concepts builds analytical and problem-solving abilities, making students more attractive to employers and giving them an edge in internships.
Participate in Commerce Fests & Quizzes- (Semester 3-4)
Actively participate in inter-college commerce festivals, quizzes, and debates. This helps in enhancing general business knowledge, current affairs related to finance, and public speaking skills.
Tools & Resources
Online general knowledge portals, Financial news apps, College notice boards for event announcements
Career Connection
Improves confidence, competitive spirit, and awareness of the broader economic landscape, which are valuable traits for interviews and professional networking.
Advanced Stage
Specialize in Financial Management & Taxation- (Semester 5-6)
Develop advanced understanding in financial management techniques, investment analysis, and comprehensive knowledge of GST and other tax laws. Focus on practical aspects of tax compliance and financial decision-making.
Tools & Resources
Advanced financial modeling tutorials, SEBI website for market regulations, Official GST portal resources, Previous year question papers for competitive exams
Career Connection
Crucial for securing roles as Financial Analysts, Tax Advisors, or Management Accountants. This specialization prepares students for higher roles with strategic financial responsibilities and entrance exams for MBA/M.Com.
Engage in Internships and Professional Networking- (Semester 5-6)
Seek internships at local accounting firms, banks, or businesses to gain practical exposure. Attend webinars or workshops by industry experts and build a professional network.
Tools & Resources
Internshala, LinkedIn for internship searches, College placement cell, Industry associations events (e.g., ICAI, ICSI student chapters)
Career Connection
Internships provide invaluable real-world experience and often lead to pre-placement offers. Networking opens doors to job opportunities and mentorship, crucial for career launch in India.
Prepare for Placements and Higher Studies- (Semester 5-6)
Actively participate in campus placement drives. Refine resume, practice aptitude tests, group discussions, and mock interviews. Simultaneously, prepare for entrance exams for M.Com, MBA, or professional courses like CA Final.
Tools & Resources
Online aptitude test platforms, Interview preparation guides, Career counseling services, University previous year papers
Career Connection
Focused preparation directly translates into successful placements or admission into prestigious postgraduate programs, ensuring a strong start to their professional journey.
Program Structure and Curriculum
Eligibility:
- Intermediate (10+2) examination from any 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 |
|---|---|---|---|---|
| B010101T | Financial Accounting | Major Core | 4 | Accounting Principles and Concepts, Journal, Ledger, Trial Balance, Final Accounts of Sole Proprietorship, Accounting for Non-Profit Organizations, Partnership Accounts: Admission, Retirement, Death |
| B010102T | Business Organization & Management | Major Core | 4 | Nature and Scope of Business, Forms of Business Organizations, Principles and Functions of Management, Planning and Decision Making, Organizing and Staffing |
| B010103T | Principles of Economics | Minor Elective | 4 | Nature and Scope of Economics, Demand and Supply Analysis, Consumer Behavior Theories, Production and Cost Analysis, Market Structures |
| B010104T | Office Management & Secretarial Practice | Vocational Elective | 4 | Introduction to Office Management, Office Environment and Layout, Office Records Management, Secretarial Correspondence, Role of a Company Secretary |
| B010105 | Food, Nutrition & Hygiene | Co-curricular | 2 | Basic Nutrients and Balanced Diet, Food Groups and Functions, Food Adulteration and Safety, Personal and Environmental Hygiene, Common Nutritional Deficiencies |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B010201T | Business Law | 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 |
| B010202T | Business Economics | Major Core | 4 | Scope of Business Economics, Theory of Production, Cost Analysis, Price and Output Determination, Pricing Strategies |
| B010203T | Computerized Accounting (Tally) | Minor Elective (chosen for specialization) | 4 | Introduction to Computerized Accounting, Tally.ERP 9 Fundamentals, Company Creation and Ledger Management, Voucher Entry and Financial Statements, Inventory Management in Tally |
| B010204T | Retail Management | Vocational Elective | 4 | Introduction to Retailing, Retail Formats and Theories, Retail Store Location and Layout, Merchandise Management, Retail Marketing and Branding |
| B010205 | Human Values & Environmental Studies | Co-curricular | 2 | Ethics and Human Values, Understanding Harmony, Environmental Pollution, Natural Resources and Conservation, Sustainable Development |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B010301T | Corporate Accounting | Major Core | 4 | Issue and Forfeiture of Shares and Debentures, Redemption of Debentures, Buy Back of Shares, Final Accounts of Companies, Amalgamation and Reconstruction |
| B010302T | Income Tax Law & Practice | Major Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Heads of Income: Salary, House Property, Heads of Income: Business/Profession, Capital Gains, Other Sources, Deductions from Gross Total Income, Tax Liability Computation |
| B010303T | Business Statistics | Minor Elective (chosen for specialization) | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers |
| B010304T | Entrepreneurship Development | Vocational Elective | 4 | Concept and Nature of Entrepreneurship, Entrepreneurial Motivation and Competencies, Business Idea Generation and Opportunity Assessment, Business Plan Formulation, Sources of Finance for Entrepreneurs |
| B010305 | Analytical Ability & Digital Awareness | Co-curricular | 2 | Logical Reasoning and Problem Solving, Data Interpretation, Basics of Digital Technologies, Cyber Security Awareness, Digital Literacy for Commerce |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B010401T | Cost Accounting | Major Core | 4 | Nature and Scope of Cost Accounting, Cost Concepts and Classification, Material Costing and Inventory Control, Labour Costing, Overheads: Classification, Allocation, Apportionment |
| B010402T | Auditing & Corporate Governance | Major Core | 4 | Nature and Scope of Auditing, Types of Audit, Internal Control and Internal Check, Vouching and Verification, Corporate Governance Principles and Practices |
| B010403T | Money & Financial System | Minor Elective (chosen for specialization) | 4 | Concept and Functions of Money, Monetary Policy and Instruments, Structure of Indian Financial System, Financial Institutions: Banks, NBFCs, Capital Market and Money Market |
| B010404T | Banking & Insurance | Vocational Elective | 4 | Evolution and Functions of Banks, Types of Banks, Role of RBI, Principles of Insurance, Types of Insurance: Life, General |
| B010405 | Physical Education & Yoga | Co-curricular | 2 | Importance of Physical Fitness, Basic Yoga Asanas and Pranayama, Sports and Games: Rules and Regulations, Health and Wellness Concepts, First Aid and Safety |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B010501T | Management Accounting | Major Core | 4 | Nature and Scope of Management Accounting, Financial Statement Analysis, Ratio Analysis, Fund Flow Statement, Cash Flow Statement |
| B010502T | Financial Management | Major Core Elective (chosen for specialization) | 4 | Nature and Scope of Financial Management, Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Policy |
| B010503T | Direct Tax Law & Practice | Discipline Specific Elective (DSE - chosen for specialization) | 4 | Introduction to Direct Taxes, Advance Tax and TDS, Assessment Procedures, Appeals and Revisions, Tax Planning |
| B010504T | Indian Financial System | Vocational Elective (chosen for specialization) | 4 | Components of Indian Financial System, Financial Markets (Money and Capital Markets), Financial Instruments, Financial Regulators (RBI, SEBI), Financial Services |
| B010505 | Communication Skills & Personality Development | Co-curricular | 2 | Verbal and Non-Verbal Communication, Presentation Skills, Group Discussion Techniques, Interview Skills, Personality Traits and Development |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B010601T | GST & Customs Law | Major Core | 4 | Concept and Framework of GST, Levy and Collection of GST, Input Tax Credit, Registration and Returns under GST, Customs Act, 1962: Basic Concepts |
| B010602T | Financial Market Operations | Major Core Elective (chosen for specialization) | 4 | Introduction to Financial Markets, Primary and Secondary Markets, Stock Exchanges and Trading Mechanism, Derivatives Market: Futures and Options, Role of SEBI |
| B010603T | E-Banking & Financial Services | Discipline Specific Elective (DSE - chosen for specialization) | 4 | Introduction to E-Banking, Internet Banking, Mobile Banking, ATMs, Digital Payment Systems, Financial Services: Factoring, Forfaiting, Venture Capital and Mutual Funds |
| B010604T | Industrial Law | Vocational Elective | 4 | Factories Act, 1948, Trade Unions Act, 1926, Industrial Disputes Act, 1947, Employees'''' Compensation Act, 1923, Minimum Wages Act, 1948 |
| B010605 | Disaster Management & Climate Change | Co-curricular | 2 | Types of Disasters, Disaster Preparedness and Mitigation, Climate Change: Causes and Impacts, Global Warming, Role of Government and NGOs in Disaster Management |
