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BCOM-HONOURS in Commerce at Gokhale Memorial Girls' College
Kolkata, West Bengal
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About the Specialization
What is Commerce at Gokhale Memorial Girls' College Kolkata?
This BCom Honours program at Gokhale Memorial Girls'''' College, affiliated with Calcutta University, focuses on developing a robust understanding of commerce, accounting, finance, and business management. It integrates theoretical knowledge with practical skills essential for the dynamic Indian business landscape. The curriculum is designed to meet the growing demand for skilled professionals across various sectors in India, offering a comprehensive academic foundation.
Who Should Apply?
This program is ideal for female students who have completed their 10+2 education, particularly those with a commerce background, and are passionate about pursuing careers in finance, accounting, or business administration. It also caters to individuals aiming for higher studies like M.Com, MBA, or professional certifications like CA/CS/CMA, providing a strong theoretical base and analytical skills required for competitive examinations.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles such as Accountant, Financial Analyst, Tax Consultant, Auditor, or Business Development Executive in both corporate and public sectors. Entry-level salaries typically range from INR 2.5 Lakhs to 4.5 Lakhs per annum, with significant growth potential up to INR 8-15 Lakhs for experienced professionals in leading Indian companies and MNCs operating in India. The curriculum also aids in preparing for professional accounting and finance certifications.
Student Success Practices
Foundation Stage
Master Core Accounting Principles- (Semester 1-2)
Dedicate significant time to understanding financial accounting fundamentals, including journal entries, ledger posting, and preparation of final accounts. Utilize practice problems from textbooks and online resources like Institute of Chartered Accountants of India (ICAI) study materials for conceptual clarity.
Tools & Resources
Textbooks (e.g., P.C. Tulsian, S.P. Jain & K.L. Narang), ICAI study portal for foundation courses, Online accounting tutorials
Career Connection
Strong accounting basics are crucial for all commerce careers, forming the bedrock for roles in auditing, financial analysis, and taxation, and are heavily tested in professional exams.
Develop Strong Business Communication- (Semester 1-2)
Actively participate in classroom discussions, presentations, and group projects. Practice writing clear and concise business reports and emails. Join college debate clubs or Toastmasters-like groups to enhance public speaking and persuasive communication skills.
Tools & Resources
Grammarly, Harvard Business Review articles, College communication workshops
Career Connection
Effective communication is a universal skill, vital for client interactions, team collaboration, and presenting financial reports in any professional commerce role, significantly boosting employability.
Build Foundational Quantitative Skills- (Semester 1-2)
Focus on developing strong analytical and statistical abilities through subjects like Business Statistics and Microeconomics. Solve numerous problems to gain proficiency in data interpretation, graphical analysis, and basic econometric concepts relevant to business. Use Excel for basic data handling.
Tools & Resources
NCERT Mathematics books (Class 11-12 for basics), Khan Academy for statistics, Microsoft Excel tutorials
Career Connection
Quantitative aptitude is essential for roles in financial analysis, market research, and risk management. It''''s a key component of competitive exams and entry-level job assessments.
Intermediate Stage
Engage in Practical Software Application- (Semester 3-4)
Beyond theoretical understanding, gain hands-on experience with business software. For Computer Applications in Business, master MS Excel for financial modeling and data analysis, and familiarize yourself with Tally ERP or other accounting software commonly used in India. Seek out practical projects or certifications.
Tools & Resources
Microsoft Office Specialist (MOS) certification, Tally ERP courses (online or local institutes), YouTube tutorials for specific software functions
Career Connection
Proficiency in business software like Excel and Tally is a direct requirement for entry-level accounting and finance positions, making graduates immediately productive and appealing to employers.
Undertake Mini-Projects and Internships- (Semester 3-5)
Seek out short-term internships or volunteer for mini-projects in local businesses, NGOs, or college events to apply theoretical knowledge in real-world scenarios. Focus on areas like market research, financial data entry, or social media marketing. This provides early industry exposure.
Tools & Resources
LinkedIn for internship search, College career cell, Local business directories
Career Connection
Practical experience, even in short stints, adds significant value to a resume, demonstrates initiative, and helps build professional networks, which are crucial for future placements.
Deep Dive into Financial and Tax Laws- (Semester 3-5)
Go beyond textbook knowledge in subjects like Financial Management, Business Law, and Taxation. Read relevant sections of the Income Tax Act, GST laws, and SEBI regulations. Follow business news and financial dailies to understand current economic policies and legal changes affecting Indian businesses.
Tools & Resources
Official websites of ICAI, Ministry of Finance, Financial newspapers (Economic Times, Business Standard), Taxmann publications
Career Connection
In-depth knowledge of Indian financial regulations and tax laws is highly valued for roles in tax consultancy, corporate compliance, and financial advisory, positioning graduates for specialized roles.
Advanced Stage
Focus on Specialization and Certifications- (Semester 5-6)
Identify specific areas of interest (e.g., auditing, investment, taxation) and pursue advanced learning or certifications. For instance, begin preparation for CA, CS, or CMA entrance exams, or explore NISM certifications for investment-related roles. This showcases specialized expertise.
Tools & Resources
ICAI, ICSI, ICMAI study materials, NISM certifications, Coursera/edX for specialized courses
Career Connection
Specialized certifications and advanced knowledge significantly enhance career prospects, leading to higher-paying roles, faster promotions, and opportunities in niche financial domains in India.
Engage in Comprehensive Placement Preparation- (Semester 5-6)
Actively participate in college placement drives, mock interviews, and resume building workshops. Practice aptitude tests and group discussions rigorously. Network with alumni and industry professionals through career fairs and LinkedIn to understand industry expectations and opportunities.
Tools & Resources
Online aptitude test platforms (e.g., IndiaBix), Mock interview sessions by college/coaching centers, LinkedIn for networking
Career Connection
Thorough preparation for placements directly translates to securing desirable job offers from reputable companies. A strong resume and interview skills are paramount for successful career entry.
Develop Advanced Analytical & Strategic Thinking- (undefined)
Work on projects requiring critical analysis, such as case studies on Indian corporate failures or successful strategies. Participate in business plan competitions or stock market simulations. Cultivate a strategic mindset to understand macro-economic trends and their impact on businesses, especially in the Indian context.
Tools & Resources
Harvard Business Review case studies, NSE/BSE stock market simulators, Business magazines and economic journals
Career Connection
These skills are essential for managerial roles, business consulting, and high-level financial planning, preparing graduates to contribute strategically to organizations and solve complex business problems.
Program Structure and Curriculum
Eligibility:
- Passed Higher Secondary (10+2) or equivalent examination with at least four subjects including English, and meeting specific percentage criteria as per college and university norms.
Duration: 3 years (6 semesters)
Credits: 128 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 1.1 Chg | Financial Accounting - I | Core | 6 | Accounting Concepts and Standards, Final Accounts of Sole Proprietorship, Accounting for Partnership Firms, Consignment and Joint Venture Accounts, Introduction to Computerised Accounting |
| CC 1.2 Chg | Principles of Management | Core | 6 | Nature and Scope of Management, Planning and Decision Making, Organizing and Staffing, Directing and Motivation, Controlling and Coordination |
| GE 1.1 Chg | Microeconomics - I | Generic Elective (Example choice) | 6 | Basic Economic Problems, Demand and Supply Analysis, Theory of Consumer Behaviour, Production and Cost Analysis, Market Structures and Pricing |
| AECC 1.1 Chg | Environmental Studies | Ability Enhancement Compulsory Course | 2 | Multidisciplinary Nature of Environmental Studies, Natural Resources and Ecosystems, Biodiversity and Conservation, Environmental Pollution and Management, Environmental Policies and Practices |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 2.1 Chg | Financial Accounting - II | Core | 6 | Hire Purchase and Instalment Systems, Departmental Accounts, Branch Accounts, Insolvency Accounts, Accounting for Dissolution of Partnership |
| CC 2.2 Chg | Marketing Management | Core | 6 | Marketing Concepts and Environment, Product and Pricing Decisions, Promotion and Distribution Channels, Consumer Behaviour, Marketing Mix Strategies |
| GE 2.1 Chg | Business Statistics | Generic Elective (Example choice) | 6 | Statistical Data Collection and Presentation, Measures of Central Tendency and Dispersion, Correlation and Regression Analysis, Index Numbers, Time Series Analysis |
| AECC 2.1 Chg | English/MIL Communication | Ability Enhancement Compulsory Course | 2 | Language Skills and Grammar, Reading Comprehension, Business Correspondence, Report Writing, Oral Communication Skills |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 3.1 Chg | Financial Accounting - III | Core | 6 | Company Accounts, Amalgamation and Absorption of Companies, Internal Reconstruction, Valuation of Shares and Goodwill, Accounts of Banking Companies |
| CC 3.2 Chg | Financial Management | Core | 6 | Goals of Financial Management, Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Leverage Analysis and Dividend Policy |
| CC 3.3 Chg | Indian Financial System | Core | 6 | Structure of Indian Financial System, Financial Markets (Money & Capital Market), Financial Institutions (RBI, Commercial Banks), Financial Instruments, SEBI and Financial Regulations |
| SEC 3.1 Chg | Computer Applications in Business | Skill Enhancement Course (Example choice) | 2 | Introduction to Business Computing, Word Processing (MS Word), Spreadsheet Applications (MS Excel), Presentation Tools (MS PowerPoint), Database Management System Basics |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 4.1 Chg | Cost Accounting | Core | 6 | Introduction to Cost Accounting, Material Costing and Control, Labour Costing and Overheads, Job, Batch and Contract Costing, Process Costing and Joint & By-Products |
| CC 4.2 Chg | Business Law | Core | 6 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019, Indian Partnership Act, 1932 |
| CC 4.3 Chg | Taxation | Core | 6 | Basic Concepts of Income Tax Act, 1961, Residential Status and Tax Incidence, Heads of Income (Salary, House Property), Deductions from Gross Total Income, Introduction to Goods and Services Tax (GST) |
| SEC 4.1 Chg | Entrepreneurship Development | Skill Enhancement Course (Example choice) | 2 | Concept and Process of Entrepreneurship, Role of Entrepreneurship in Economic Development, Business Plan and Project Formulation, Funding Sources for New Ventures, Legal and Regulatory Framework for Start-ups |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 5.1 Chg | Auditing & Assurance | Core | 6 | Introduction to Auditing, Audit Planning and Documentation, Internal Control System, Vouching and Verification, Audit Report and Professional Ethics |
| CC 5.2 Chg | Corporate Accounting | Core | 6 | Issue and Forfeiture of Shares and Debentures, Redemption of Preference Shares and Debentures, Final Accounts of Companies, Cash Flow Statement (AS-3), Accounting for Employee Stock Option Plans |
| DSE 5.1 Chg | Investment Analysis & Portfolio Management | Discipline Specific Elective (Example choice) | 6 | Investment Environment and Instruments, Risk and Return Analysis, Security Analysis (Fundamental & Technical), Portfolio Theory and Management, Mutual Funds and Derivatives |
| DSE 5.2 Chg | Financial Reporting & Analysis | Discipline Specific Elective (Example choice) | 6 | Framework of Financial Reporting, Analysis of Financial Statements (Ratio, Trend), Cash Flow Statement Analysis, Segment and Interim Reporting, Corporate Governance and Ethics in Reporting |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 6.1 Chg | Management Accounting | Core | 6 | Introduction to Management Accounting, Ratio Analysis and Fund Flow Statement, Cash Flow Statement, Budgetary Control, Standard Costing and Variance Analysis, Marginal Costing and Break-Even Analysis |
| CC 6.2 Chg | Indian Economy | Core | 6 | Characteristics of Indian Economy, Economic Reforms and Liberalization, Sectoral Performance (Agriculture, Industry, Services), Poverty, Unemployment and Inequality, India''''s Foreign Trade and Balance of Payments |
| DSE 6.1 Chg | Indirect Tax Laws | Discipline Specific Elective (Example choice) | 6 | Introduction to Indirect Taxes (GST), Supply under GST, Taxable Event, Input Tax Credit (ITC), Time and Value of Supply, Procedure and Administration under GST |
| DSE 6.2 Chg | International Business | Discipline Specific Elective (Example choice) | 6 | Nature and Scope of International Business, Theories of International Trade, Foreign Exchange Market and Operations, International Monetary System, Globalisation and International Business Environment |
