

B-COM in General at Government College, Sarkaghat


Mandi, Himachal Pradesh
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About the Specialization
What is General at Government College, Sarkaghat Mandi?
This B.Com. program at Government College, Sarkaghat, offers a comprehensive foundation in commerce, accounting, finance, and business management. It is designed to equip students with essential knowledge for a dynamic business environment in India. The curriculum emphasizes both theoretical understanding and practical application, preparing graduates for diverse roles in the growing Indian economy. This general B.Com. provides a broad exposure to various facets of commerce.
Who Should Apply?
This program is ideal for 10+2 graduates from commerce, arts, or science streams seeking entry into the finance and business sectors. It caters to individuals aspiring for roles in accounting, banking, marketing, and general management. It is also suitable for those aiming for higher studies like M.Com., MBA, CA, CS, or CMA, providing a strong academic base. The program benefits students who prefer a holistic business education.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as accountants, financial analysts, marketing executives, and junior managers. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential in metropolitan and tier-2 cities. The program aligns with various professional certifications like CA, CS, and CMA foundation courses, offering a solid pathway for further specialization and career advancement.

Student Success Practices
Foundation Stage
Master Accounting and Legal Fundamentals- (Semester 1-2)
Focus intensely on core subjects like Financial Accounting and Business Law in semesters 1-2. Build a strong conceptual understanding through regular practice of numerical problems and case studies. Utilize textbooks, study guides, and online tutorials to clarify difficult concepts.
Tools & Resources
Textbooks, solved previous year papers, online accounting tutorials (e.g., ICAI resources, YouTube channels)
Career Connection
A solid foundation in these areas is critical for all commerce careers, including accounting, finance, and legal compliance, and forms the bedrock for professional exams like CA/CS.
Enhance Communication and Environmental Awareness- (Semester 1-2)
Actively participate in English Communication classes to improve written and verbal skills, crucial for professional success. Engage with Environmental Studies topics to understand sustainable business practices and their relevance in the Indian context, preparing for socially responsible roles.
Tools & Resources
Newspapers (The Economic Times), business magazines, public speaking clubs, college workshops on soft skills
Career Connection
Effective communication is paramount for interviews and workplace interactions. Environmental awareness prepares students for roles in corporate social responsibility (CSR) and sustainable business.
Develop Smart Study Habits and Peer Learning- (Semester 1-2)
Establish a consistent study routine, review lecture notes regularly, and actively participate in classroom discussions. Form study groups with peers to discuss challenging topics, solve problems collaboratively, and prepare for internal and external examinations effectively.
Tools & Resources
Study groups, library resources, online forums like Quora for academic queries
Career Connection
Strong academic performance and collaborative skills are highly valued by employers, ensuring better career opportunities and smoother transition into professional teams.
Intermediate Stage
Gain Practical Skills in Taxation and Digital Tools- (Semester 3-4)
Delve deep into Income Tax, GST, and Computer Applications in Business. Seek practical exposure by assisting local Chartered Accountants or tax consultants. Learn spreadsheet software (Excel) comprehensively and explore basic digital marketing tools for practical skill development.
Tools & Resources
Income Tax Act publications, GST portal, Tally ERP 9, MS Excel tutorials, Google Digital Garage courses
Career Connection
These skills are directly employable in accounting firms, corporate finance departments, and small businesses, where tax compliance and digital operations are critical.
Participate in Skill Enhancement Courses (SEC)- (Semester 3-4)
Make the most of Skill Enhancement Courses like E-Commerce and Digital Marketing. Undertake small projects or create mock business plans to apply theoretical knowledge. Explore freelance opportunities or start a small online venture to gain real-world experience.
Tools & Resources
Shopify for e-commerce, Canva for digital marketing creatives, freelancer platforms
Career Connection
Practical application of these skills enhances employability in digital-first companies and allows for entrepreneurial ventures, crucial in India''''s growing digital economy.
Network and Explore Career Options- (Semester 3-4)
Attend industry webinars, guest lectures, and career counseling sessions. Engage with alumni on platforms like LinkedIn to understand various career paths available for B.Com graduates in India. Identify areas of interest for potential specialization in later semesters.
Tools & Resources
LinkedIn, industry association events, college career fairs, alumni network meetups
Career Connection
Early networking provides insights into industry demands and helps in making informed decisions about future specializations and job applications.
Advanced Stage
Choose Electives Strategically for Career Readiness- (Semester 5-6)
Carefully select Discipline Specific Electives (DSEs) based on your career aspirations, whether in Marketing, Finance, or Analytics. Complement your choices with relevant certifications or online courses to build a specialized profile for desired roles.
Tools & Resources
NISM certifications for finance, HubSpot Academy for marketing, Coursera/edX courses
Career Connection
Strategic elective choices and additional certifications make you a more competitive candidate for specialized roles in finance, marketing, or operations in Indian companies.
Undertake Internships and Live Projects- (Semester 5-6)
Seek out internships in companies relevant to your chosen DSEs during semester breaks. Actively participate in live business projects or simulations offered by the college or external organizations to gain hands-on experience and build a strong resume.
Tools & Resources
Internshala, LinkedIn Jobs, college placement cell, local businesses and NGOs
Career Connection
Internships are invaluable for gaining practical experience, building professional networks, and often lead to pre-placement offers, significantly boosting job prospects.
Prepare Rigorously for Placements and Higher Education- (Semester 5-6)
Begin placement preparation early by honing interview skills, resume building, and aptitude tests. If pursuing higher education (MBA, M.Com), start preparing for entrance exams like CAT, MAT, or CMAT. Focus on final year projects and research papers to demonstrate analytical abilities.
Tools & Resources
Mock interviews, aptitude test platforms, career counseling services, previous year''''s CAT/MAT papers
Career Connection
Dedicated preparation ensures successful placements in top Indian companies or admission to prestigious postgraduate programs, setting the stage for a strong career trajectory.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 Examination under 10+2+3 pattern of education with 40% marks in aggregate or equivalent examination from a recognized Board/University.
Duration: 3 years / 6 semesters
Credits: 140 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-GE-101 | Principles of Microeconomics | Generic Elective | 6 | Introduction to Economics, Consumer Behavior, Production and Cost Analysis, Market Structures, Factor Pricing Theory |
| AECC-ENGL-101 | English Communications | Ability Enhancement Compulsory Course | 2 | Theory of Communication, Reading Comprehension, Writing Skills, Listening and Speaking, Grammar and Vocabulary |
| BCOM-C-101 | Financial Accounting | Core | 6 | Theoretical Framework of Accounting, Accounting Process, Preparation of Final Accounts, Accounting for Non-Profit Organizations, Consignment and Joint Venture Accounts |
| BCOM-C-102 | Business Law | Core | 6 | Indian Contract Act 1872, Special Contracts, Sale of Goods Act 1930, Negotiable Instruments Act 1881, Consumer Protection Act 2019 |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-GE-201 | Business Economics | Generic Elective | 6 | Nature and Scope of Business Economics, Demand and Supply Analysis, Production and Cost Analysis, Market Structures and Pricing, Profit Management and Capital Budgeting |
| AECC-ENVS-201 | Environmental Studies | Ability Enhancement Compulsory Course | 2 | Multidisciplinary Nature of Environmental Studies, Ecosystems, Natural Resources, Biodiversity and Conservation, Environmental Pollution and Management |
| BCOM-C-203 | Corporate Accounting | Core | 6 | Issue and Forfeiture of Shares & Debentures, Redemption of Debentures, Amalgamation and Absorption of Companies, Consolidation of Accounts of Holding Companies, Valuation of Goodwill and Shares |
| BCOM-C-204 | Company Law | Core | 6 | Introduction to Company Law, Incorporation of a Company, Share Capital and Debentures, Management and Administration, Winding up of a Company |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-GE-301 | Micro Economics - II | Generic Elective | 6 | Introduction to Macroeconomics, National Income Accounting, Theories of Employment and Income, Money, Banking and Financial Markets, Inflation and Business Cycles |
| BCOM-SEC-301 | E-Commerce | Skill Enhancement Course | 2 | Introduction to E-Commerce, E-Commerce Business Models, Electronic Payment Systems, Security in E-Commerce, Legal and Ethical Issues in E-Commerce |
| BCOM-C-305 | Income Tax Law & Practice | Core | 6 | 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-C-306 | Human Resource Management | Core | 6 | Introduction to HRM, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal and Compensation |
| BCOM-C-307 | Management Principles & Applications | Core | 6 | Introduction to Management, Planning and Decision Making, Organizing and Staffing, Directing and Motivation, Controlling and Coordination |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-GE-401 | Indian Economy | Generic Elective | 6 | Basic Characteristics of Indian Economy, Economic Planning in India, Agriculture and Industrial Development, Foreign Trade and Investment Policy, Poverty, Unemployment, and Inequality |
| BCOM-SEC-402 | Digital Marketing | Skill Enhancement Course | 2 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Social Media Marketing, Email Marketing, Content Marketing and Analytics |
| BCOM-C-408 | Goods & Services Tax (GST) & Customs Law | Core | 6 | Introduction to GST, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit, Customs Act 1962 |
| BCOM-C-409 | Auditing & Corporate Governance | Core | 6 | Introduction to Auditing, Types of Audit, Audit Procedures and Techniques, Audit Report, Corporate Governance Principles and Practices |
| BCOM-C-410 | Cost Accounting | Core | 6 | Introduction to Cost Accounting, Cost Ascertainment Methods, Cost Control and Reduction, Standard Costing, Budgetary Control |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-DSE-501A | Principles of Marketing | Discipline Specific Elective | 6 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Marketing Mix (4Ps), Product, Pricing, Place, and Promotion |
| BCOM-DSE-501B | Fundamentals of Financial Management | Discipline Specific Elective | 6 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Working Capital Management |
| BCOM-DSE-502A | Advertising & Personal Selling | Discipline Specific Elective | 6 | Introduction to Advertising, Advertising Media, Advertising Copy and Layout, Personal Selling Process, Sales Management |
| BCOM-DSE-502B | Indian Financial System | Discipline Specific Elective | 6 | Structure of Indian Financial System, Financial Markets (Money and Capital), Financial Institutions (Banks, NBFCs), Financial Instruments, Role of Regulators (RBI, SEBI) |
| BCOM-C-511 | Computer Applications in Business | Core | 6 | Introduction to Computers, Word Processing (MS Word), Spreadsheets for Business (MS Excel), Presentation Software (MS PowerPoint), Database Management Systems (MS Access) |
| BCOM-C-512 | Banking and Insurance | Core | 6 | Introduction to Banking System, Commercial Banks and their Functions, Central Banking (RBI), Principles of Insurance, Types of Insurance (Life, General) |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-DSE-603A | International Business | Discipline Specific Elective | 6 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market, Global Strategic Management, International Marketing and Finance |
| BCOM-DSE-603B | Project Management | Discipline Specific Elective | 6 | Introduction to Project Management, Project Life Cycle, Project Planning and Scheduling, Project Control and Risk Management, Project Termination and Evaluation |
| BCOM-DSE-604A | Business Statistics | Discipline Specific Elective | 6 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers and Time Series Analysis |
| BCOM-DSE-604B | Organisational Behaviour | Discipline Specific Elective | 6 | Introduction to Organisational Behaviour, Perception and Learning, Motivation Theories, Group Dynamics and Team Building, Conflict Management and Organisational Change |
| BCOM-C-613 | Entrepreneurship | Core | 6 | Introduction to Entrepreneurship, The Entrepreneurial Process, Business Plan Preparation, Sources of Finance for Start-ups, Government Policies for SMEs |
| BCOM-C-614 | Business Research Methods | Core | 6 | Introduction to Research, Research Design, Data Collection Methods, Sampling Techniques, Data Analysis and Interpretation |




