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BCOM-GENERAL in General at Gokhale Memorial Girls' College
Kolkata, West Bengal
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About the Specialization
What is GENERAL at Gokhale Memorial Girls' College Kolkata?
This B.Com General program at Gokhale Memorial Girls'''' College focuses on providing a comprehensive understanding of core commerce disciplines. Designed under the Choice Based Credit System (CBCS) by Calcutta University, it equips students with foundational knowledge in accounting, finance, economics, management, and taxation, essential for navigating the dynamic Indian business landscape. The curriculum emphasizes both theoretical concepts and practical applications relevant to India''''s burgeoning economy.
Who Should Apply?
This program is ideal for high school graduates with a commerce background seeking a broad-based understanding of business operations. It caters to students aspiring for entry-level roles in various sectors, those planning to pursue professional courses like CA, CS, or CMA, or individuals aiming for postgraduate studies in commerce and management within India. A keen interest in the financial and economic workings of businesses is beneficial.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as accountants, financial analysts, tax consultants, auditors, or junior managers. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential with experience. The program provides a strong base for professional certifications and higher education, opening avenues for career progression in Indian public and private sector companies.
Student Success Practices
Foundation Stage
Master Core Accounting & Management Principles- (Semester 1-2)
Dedicate time to thoroughly understand Financial Accounting I & II and Principles of Management. Regularly solve numerical problems, maintain a ledger of concepts, and actively participate in tutorial classes. Form study groups to discuss complex topics and clarify doubts.
Tools & Resources
Textbooks prescribed by Calcutta University, Online accounting tutorials, Previous year question papers
Career Connection
A strong grasp of these fundamentals is critical for all commerce careers, forming the bedrock for higher studies (CA/CS/CMA) and entry-level accounting/management roles.
Develop Foundational Economic Understanding- (Semester 1-2)
Pay close attention to Microeconomics I and Indian Economy. Relate theoretical concepts to current Indian economic news and policies. Read business newspapers daily to connect classroom learning with real-world scenarios, understanding the Indian economic context.
Tools & Resources
Business newspapers/magazines (e.g., The Economic Times), RBI publications, NPTEL lectures on Economics
Career Connection
This builds analytical skills essential for roles in finance, market research, and understanding economic trends impacting Indian businesses.
Enhance Communication Skills Early- (Semester 1-2)
Actively engage in AECC English/MIL Communication classes. Practice written communication through essays, reports, and emails, and verbal communication through presentations and group discussions. Seek feedback to refine language and expression for professional settings.
Tools & Resources
Grammarly, Toastmasters (if available nearby), Online English language learning platforms
Career Connection
Effective communication is a universal skill, vital for interviews, professional correspondence, client interactions, and overall career progression in any Indian industry.
Intermediate Stage
Gain Practical Software Proficiency (Tally/GST)- (Semester 3-4)
Beyond theoretical knowledge in Computerised Accounting and Taxation (Indirect Tax), pursue certifications or hands-on practice with popular accounting software like Tally. Also, understand e-filing procedures for GST returns. This practical skill is highly valued by Indian employers.
Tools & Resources
TallyPrime software (student version/trial), Online courses on GST e-filing, Local training institutes for Tally/GST
Career Connection
Directly prepares students for roles in accounting firms, corporate finance departments, and tax consultancy, enhancing immediate employability in the Indian job market.
Network and Seek Mini-Internships- (Semester 3-5)
Utilize college career fairs, alumni networks, and platforms like LinkedIn to connect with professionals. Look for short-term or virtual internships during breaks in areas like accounting, financial analysis, or market research to gain practical exposure within the Indian context.
Tools & Resources
LinkedIn, Internshala, College alumni association portals
Career Connection
Early industry exposure and networking can lead to valuable mentorship, better final placements, and a clearer understanding of career paths in Indian companies.
Develop Analytical and Problem-Solving Skills- (Semester 3-5)
Focus on quantitative subjects like Cost & Management Accounting, Taxation, and Business Statistics. Practice case studies and solve complex problems. Participate in college competitions related to business quizzes, debates, or management games to hone critical thinking.
Tools & Resources
Advanced Excel tutorials, Case study books, Competitive exam preparatory materials
Career Connection
These skills are highly sought after by recruiters for roles in finance, consultancy, and business analysis across various Indian industries.
Advanced Stage
Undertake a Comprehensive Project & Viva Voce- (Semester 6)
Approach the Semester 6 Project Work seriously. Choose a topic relevant to current Indian business trends or a specific industry. Conduct thorough research, data collection (if applicable), and present findings professionally. Prepare diligently for the viva voce.
Tools & Resources
Research databases (if college subscribes), Statistical software (e.g., SPSS, R), Presentation tools (PowerPoint, Google Slides)
Career Connection
This project showcases independent research and analytical capabilities, making graduates more attractive for recruitment in research, finance, or strategic roles in Indian corporations.
Targeted Placement Preparation & Interview Skills- (Semester 5-6)
Begin placement preparation well in advance. Attend workshops on resume building, group discussions, and mock interviews organized by the college. Understand common interview questions for commerce graduates and practice answering them with an Indian industry perspective.
Tools & Resources
Online interview preparation platforms, Company-specific previous year interview experiences, Career services/placement cell workshops
Career Connection
Directly enhances chances of securing desirable placements in various Indian companies, from finance and banking to ITES and manufacturing.
Explore Professional Certifications & Higher Education- (Semester 5-6)
While completing the degree, research and consider parallel professional certifications like NISM (for finance), Tally certification, or even foundational courses for CA/CS/CMA/MBA. This adds significant value to the B.Com degree in the competitive Indian job market.
Tools & Resources
NISM certifications website, Professional body websites (ICAI, ICSI, ICAI-Cost), GRE/CAT coaching materials for MBA aspirants
Career Connection
These certifications demonstrate specialized knowledge and commitment, making graduates highly competitive for specialized roles and postgraduate admissions in leading Indian institutions.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 in Commerce stream with minimum 45% marks in aggregate or equivalent grade (as per Gokhale Memorial Girls'''' College admission criteria)
Duration: 3 years (6 semesters)
Credits: 128 Credits
Assessment: Internal: 20% (Internal Assessment/Tutorial), External: 80% (End-Semester Examination)
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC1 | Environmental Studies (ENVS) | Ability Enhancement Compulsory Course | 2 | Multidisciplinary Nature of Environmental Studies, Natural Resources, Ecosystems, Biodiversity and its Conservation, Environmental Pollution, Social Issues and the Environment |
| GE1.1Chg | Microeconomics I | Generic Elective | 6 | Introduction to Microeconomics, Theory of Consumer Behaviour, Theory of Production and Cost, Market Structures, Pricing Strategies, Factor Pricing |
| CC1.1.1G | Principles of Management | Core Course | 6 | Nature and Scope of Management, Planning and Decision Making, Organizing and Staffing, Directing and Controlling, Motivation Theories, Leadership Styles |
| CC1.1.2G | Financial Accounting I | Core Course | 6 | Conceptual Framework of Financial Accounting, Accounting Principles and Standards, Preparation of Financial Statements, Depreciation Accounting, Inventories Valuation, Accounting for Non-Profit Organisations |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC2 | English Communication / MIL Communication | Ability Enhancement Compulsory Course | 2 | Theories of Communication, Reading Comprehension, Writing Skills, Presentation Skills, Vocabulary and Grammar, Effective Listening |
| GE2.1Chg | Indian Economy | Generic Elective | 6 | Basic Characteristics of Indian Economy, Sectoral Composition of Indian Economy, Economic Planning and Reforms in India, Poverty, Unemployment, and Inequality, Infrastructure Development, Contemporary Economic Issues |
| CC2.1.1G | Business Law | Core Course | 6 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Partnership Act, 1932, Limited Liability Partnership Act, 2008, Consumer Protection Act, 1986 |
| CC2.1.2G | Financial Accounting II | Core Course | 6 | Consignment Accounts, Joint Venture Accounts, Hire Purchase and Instalment System, Departmental Accounts, Branch Accounts (Excluding Foreign Branches), Dissolution of Partnership Firm |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| SEC3.1G | Entrepreneurship Development | Skill Enhancement Course (Choice-based) | 2 | Concept and Nature of Entrepreneurship, Theories of Entrepreneurship, Entrepreneurial Environment, Project Identification and Formulation, Institutional Support for Entrepreneurs, Sources of Finance for Entrepreneurs |
| CC3.1.1G | Indian Financial System | Core Course | 6 | Structure of Indian Financial System, Financial Institutions, Financial Markets (Money Market, Capital Market), Financial Instruments, Role of SEBI, Recent Reforms in Indian Financial Sector |
| CC3.1.2G | Cost & Management Accounting I | Core Course | 6 | Introduction to Cost Accounting, Cost Concepts and Classification, Material Cost Control, Labour Cost Control, Overhead Costing, Methods of Costing |
| CC3.1.3G | Taxation I (Direct Tax) | Core Course | 6 | Basic Concepts of Income Tax, Residential Status and Tax Liability, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession, Capital Gains and Income from Other Sources |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| SEC4.1G | Computerised Accounting | Skill Enhancement Course (Choice-based) | 2 | Introduction to Computerised Accounting, Components of Computerised Accounting System, Accounting Software Packages (e.g., Tally), Data Entry and Transaction Processing, Generating Financial Reports, Security and Control in CIS |
| CC4.1.1G | Marketing Management & Human Resource Management | Core Course | 6 | Introduction to Marketing Management, Marketing Mix (4 Ps), Consumer Behaviour, Segmentation, Targeting, Positioning, Nature and Scope of Human Resource Management, HR Planning, Recruitment, Selection, Training |
| CC4.1.2G | Cost & Management Accounting II | Core Course | 6 | Process Costing, Standard Costing, Variance Analysis, Marginal Costing and Break-Even Analysis, Budgetary Control, Responsibility Accounting |
| CC4.1.3G | Taxation II (Indirect Tax) | Core Course | 6 | Introduction to GST (Goods and Services Tax), Levy and Collection of GST, Input Tax Credit, Time and Value of Supply, Registration and Returns under GST, Customs Act - Basic Concepts |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSE5.1G | Auditing & Assurance | Discipline Specific Elective (Choice-based) | 6 | Concept and Objectives of Auditing, Types of Audit, Auditing Standards, Internal Control System, Vouching and Verification, Audit Report |
| DSE5.2G | Fundamentals of Financial Management | Discipline Specific Elective (Choice-based) | 6 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Working Capital Management, Cost of Capital, Capital Structure Theories |
| CC5.1.1G | Business Statistics | Core Course | 6 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers, Time Series Analysis |
| CC5.1.2G | Principles of Microeconomics II & Indian Macroeconomics | Core Course | 6 | Imperfect Competition, General Equilibrium, National Income Accounting, Determination of Output and Employment, Inflation and Unemployment, Monetary and Fiscal Policies in India |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSE6.1G | Corporate Accounting | Discipline Specific Elective (Choice-based) | 6 | Issue and Forfeiture of Shares, Issue and Redemption of Debentures, Final Accounts of Companies, Accounting for Amalgamation, Accounting for Internal Reconstruction, Valuation of Goodwill and Shares |
| DSE6.2G | Corporate Governance & Business Ethics | Discipline Specific Elective (Choice-based) | 6 | Introduction to Corporate Governance, Theories of Corporate Governance, Role of Board of Directors, Ethics in Business, Corporate Social Responsibility (CSR), Whistle-blowing and Ethical Decision Making |
| CC6.1.1G | Business Mathematics | Core Course | 6 | Set Theory, Matrix Algebra, Calculus (Differentiation and Integration), Financial Mathematics, Permutations and Combinations, Probability |
| CC6.1.2G | Project Work & Viva Voce | Core Course | 6 | Research Methodology Fundamentals, Data Collection and Analysis, Report Writing, Presentation Skills, Problem Identification, Viva Voce Preparation |
