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B-COM in Accounting at Government Girls Post Graduate College, Bhind
Bhind, Madhya Pradesh
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About the Specialization
What is Accounting at Government Girls Post Graduate College, Bhind Bhind?
This B.Com. program with an inherent Accounting focus at Government Girls College Bhind is designed to equip students with fundamental knowledge and practical skills in commerce and financial management. It delves deep into Indian accounting practices, taxation laws, and business regulations, preparing graduates for various roles in the rapidly evolving Indian business landscape. The curriculum blends theoretical concepts with real-world applications relevant to the domestic market.
Who Should Apply?
This program is ideal for fresh 10+2 graduates from the commerce stream aspiring to build a career in finance, accounting, or business administration. It also suits individuals seeking a strong foundation for pursuing professional certifications like CA, CS, or CMA in India, as well as those looking to understand the intricacies of Indian economic operations for entrepreneurial ventures.
Why Choose This Course?
Graduates of this program can expect promising career paths in roles like Accountant, Auditor, Tax Consultant, Financial Analyst, or Business Consultant within India. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential up to INR 8-15 LPA with experience in Indian companies. The comprehensive curriculum also aligns well with prerequisites for advanced studies and professional certifications.
Student Success Practices
Foundation Stage
Master Accounting and Legal Fundamentals- (Semester 1-2)
Consistently review basic accounting principles, financial statements, and fundamental business laws. Utilize textbooks thoroughly and participate actively in class discussions. Form study groups to clarify concepts and solve practical problems from Indian contexts.
Tools & Resources
NCERT Commerce books, Jiwaji University prescribed textbooks, Online financial accounting tutorials, Peer study groups
Career Connection
A strong grasp of fundamentals is critical for all subsequent accounting and finance subjects, forming the bedrock for professional success and higher studies in India.
Develop Business Communication Skills- (Semester 1-2)
Focus on improving both written and oral communication through presentations, report writing, and active participation in seminars. Join college clubs that offer opportunities for public speaking and group activities, as effective communication is key in corporate India.
Tools & Resources
Language & Communication course material, Toastmasters (if available locally/online), Business news analysis (e.g., Economic Times), College debate/presentation clubs
Career Connection
Polished communication enhances interview performance, builds professional networks, and is essential for leadership roles in Indian businesses.
Build Proficiency in Basic Computer Applications- (Semester 1-2)
Beyond the syllabus, practice regularly with MS Excel for data analysis and MS Word for professional documentation. Explore online tutorials for advanced features and shortcuts to become highly efficient, a valued skill in Indian corporate settings.
Tools & Resources
Microsoft Office Suite, YouTube tutorials for Excel & Word, NPTEL basic computing courses
Career Connection
Proficiency in office software is a universal expectation for commerce graduates, significantly boosting employability in administrative and analytical roles.
Intermediate Stage
Engage with Taxation and Corporate Accounting Deeply- (Semester 3-5)
Dedicate extra time to understanding Income Tax, GST, and Corporate Accounting intricacies. Solve numerous practical problems and case studies, focusing on Indian tax laws and company regulations. Follow recent amendments and budget announcements.
Tools & Resources
Taxmann publications, ICAI study material (for conceptual clarity), Government of India tax portals, Business newspapers
Career Connection
Expertise in Indian taxation and corporate accounting is highly sought after by accounting firms, MNCs, and advisory services across India, paving the way for specialized roles.
Pursue Computerized Accounting Certifications- (Semester 3-5)
Actively learn and practice computerized accounting software, especially Tally ERP 9, which is widely used in Indian SMEs. Aim for industry-recognized certifications to validate your skills and gain a competitive edge in the job market.
Tools & Resources
Tally ERP 9 software (student version), Tally Education partners, Online courses on computerized accounting
Career Connection
Certified Tally proficiency is a direct pathway to roles like Junior Accountant, Accounts Executive, and Data Entry Operator, especially in the SME sector in India.
Seek Early Industry Exposure through Internships- (Semester 3-5)
Actively look for short-term internships or virtual projects with local accounting firms, small businesses, or NGOs during breaks. This provides practical application of classroom knowledge and helps build a professional network within the Indian context.
Tools & Resources
LinkedIn, Internshala, Local business directories, College placement cell
Career Connection
Internships translate theoretical knowledge into practical skills, making you more attractive to employers and often leading to pre-placement offers in Indian companies.
Advanced Stage
Specialize and Prepare for Professional Exams- (Semester 6)
Identify areas of interest within Accounting (e.g., Auditing, Financial Management, Cost Accounting) and pursue advanced learning. Begin preparing for competitive exams like CA Foundation/Intermediate, CS Executive, or CMA Inter, which are highly valued in India.
Tools & Resources
Professional body study materials (ICAI, ICSI, ICAI-Cost), Coaching institutes (online/offline), Mock tests and past papers
Career Connection
Professional certifications significantly enhance career prospects, opening doors to high-paying specialized roles and leadership positions in Indian and global firms operating in India.
Undertake a Comprehensive Research Project- (Semester 6)
Collaborate with faculty on a research project or a detailed case study related to Indian business practices, financial analysis, or taxation. This develops critical thinking, research skills, and showcases in-depth understanding to potential employers.
Tools & Resources
Academic journals (Indian context), Government reports (RBI, Ministry of Finance), Data analysis tools, Faculty mentorship
Career Connection
A well-executed project demonstrates analytical prowess and initiative, setting you apart in job applications and for admission to postgraduate programs in India.
Intensify Placement and Interview Preparation- (Semester 6)
Engage in rigorous aptitude test practice, mock interviews, and resume building workshops. Focus on behavioral questions, general knowledge related to current affairs and economics, and numerical ability, tailored for Indian recruitment processes.
Tools & Resources
Online aptitude platforms, College placement cell workshops, HR interview guides, Current affairs magazines
Career Connection
Thorough preparation directly impacts placement success, securing desirable roles in reputable Indian companies or opportunities for further education.
Program Structure and Curriculum
Eligibility:
- No eligibility criteria specified
Duration: 3 years (6 semesters)
Credits: Credits not specified
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-101 | Financial Accounting I | Core | 4 | Accounting Principles and Standards, Accounting Cycle and Systems, Final Accounts of Sole Proprietorship, Consignment and Joint Venture Accounts, Royalty Accounts and Hire Purchase System |
| COM-102 | Business Law | Core | 4 | Indian Contract Act 1872, Special Contracts (Indemnity, Guarantee, Bailment, Pledge, Agency), Sale of Goods Act 1930, Negotiable Instruments Act 1881, Indian Partnership Act 1932 |
| COM-103 | Business Economics I (Micro Economics) | Core | 4 | Nature and Scope of Economics, Theory of Demand and Supply, Production Function and Costs, Market Structures (Perfect Competition, Monopoly), Pricing Strategies |
| COM-104 | Business Mathematics | Core | 4 | Set Theory and Algebra, Matrices and Determinants, Differential Calculus, Integral Calculus, Commercial Arithmetic (Ratio, Proportion, Average) |
| COM-105T | Computer Application in Business (Theory) | Core | 4 | Introduction to Computers, Operating Systems (Windows), Microsoft Word, Microsoft Excel, Presentation Software (PowerPoint) |
| COM-105P | Computer Application in Business (Practical) | Lab | 2 | MS Word Document Creation, MS Excel Spreadsheet Functions, MS PowerPoint Presentation Design, Internet Browsing and Email, Data Entry and Formatting |
| VAC-1 | Environmental Study | Value Added Course | 2 | Multidisciplinary Nature of Environmental Studies, Natural Resources and Ecosystems, Biodiversity and its Conservation, Environmental Pollution, Social Issues and the Environment |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-201 | Financial Accounting II | Core | 4 | Branch Accounts, Departmental Accounts, Insolvency Accounts, Partnership Accounts (Admission, Retirement, Dissolution), Accounts of Non-Profit Organizations |
| COM-202 | Corporate Law | Core | 4 | Company Law Fundamentals, Incorporation of a Company, Memorandum and Articles of Association, Shares and Share Capital, Management and Administration of Companies |
| COM-203 | Business Economics II (Macro Economics) | Core | 4 | Introduction to Macroeconomics, National Income Accounting, Theories of Employment and Money, Inflation and Business Cycles, Monetary and Fiscal Policies |
| COM-204 | Statistics for Business | Core | 4 | Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers, Time Series Analysis |
| COM-205 | Principles of Management | Core | 4 | Nature and Scope of Management, Planning and Decision Making, Organizing and Staffing, Directing and Motivation, Controlling and Coordination |
| COM-206 | Human Resource Management | Core | 4 | Introduction to HRM, HR Planning and Recruitment, Selection and Placement, Training and Development, Performance Appraisal and Compensation Management |
| VAC-2 | Language & Communication | Value Added Course | 2 | Basics of English Grammar, Effective Communication Skills, Written Communication (Letters, Reports), Oral Communication (Presentations, Group Discussions), Interpersonal Communication |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-301 | Corporate Accounting I | Core | 4 | Issue and Forfeiture of Shares, Issue of Debentures and Redemption, Underwriting of Shares and Debentures, Valuation of Goodwill and Shares, Accounting for Amalgamation |
| COM-302 | Income Tax Law and Practice I | 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 |
| COM-303 | Principles of Marketing | Core | 4 | Introduction to Marketing, Market Segmentation and Targeting, Product and Pricing Decisions, Place and Promotion Decisions, Services Marketing |
| COM-304 | Management Accounting I | Core | 4 | Nature and Scope of Management Accounting, Financial Statement Analysis (Ratio Analysis), Funds Flow Statement, Cash Flow Statement, Budgetary Control |
| COM-305 | Company Law | Core | 4 | Company Formation and Types, Company Meetings and Resolutions, Directors and Key Managerial Personnel, Dividends and Accounts, Investigation and Winding Up |
| COM-306 | E-Commerce | Core | 4 | Introduction to E-Commerce, E-Commerce Business Models, E-Payment Systems, Online Marketing and Advertising, Security and Legal Issues in E-Commerce |
| SEC-1 | Entrepreneurship Development | Skill Enhancement Course | 2 | Concept of Entrepreneurship, Entrepreneurial Environment, Business Idea Generation, Project Formulation and Appraisal, Sources of Finance for Entrepreneurs |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-401 | Corporate Accounting II | Core | 4 | Reconstruction of Companies, Liquidation of Companies, Consolidated Financial Statements, Accounting for Banking Companies, Accounting for Insurance Companies |
| COM-402 | Income Tax Law and Practice II | Core | 4 | Capital Gains, Income from Other Sources, Clubbing of Incomes, Set Off and Carry Forward of Losses, Deductions from Gross Total Income |
| COM-403 | Indian Economy | Core | 4 | Features of Indian Economy, Economic Planning in India, Agriculture Sector in India, Industrial Sector in India, Poverty, Unemployment, and Inequality |
| COM-404 | Management Accounting II | Core | 4 | Standard Costing and Variance Analysis, Marginal Costing and Break-Even Analysis, Decision Making Techniques (Make or Buy, Key Factor), Responsibility Accounting, Value Added Reporting |
| COM-405 | Banking and Insurance | Core | 4 | Commercial Banking Functions, Reserve Bank of India, Banking Sector Reforms, Principles of Insurance, Types of Insurance (Life, General) |
| COM-406 | Auditing | Core | 4 | Nature and Scope of Auditing, Audit Procedures and Techniques, Internal Control and Internal Audit, Vouching and Verification of Assets/Liabilities, Audit Report and Professional Ethics |
| SEC-2T | Computerised Accounting System (Theory) | Skill Enhancement Course | 2 | Introduction to Computerised Accounting, Features of Accounting Software (e.g., Tally), Company Creation and Chart of Accounts, Inventory Management in Software, Payroll Processing |
| SEC-2P | Computerised Accounting System (Practical) | Lab | 2 | Tally ERP 9 Basics, Creating Ledgers and Vouchers, Generating Financial Statements, GST Compliances in Tally, Data Backup and Restore |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-501 | Goods and Services Tax | Core | 4 | Introduction to GST in India, Concepts of Supply, Levy, and Collection, Input Tax Credit (ITC), GST Registration and Returns, Tax Invoice, Debit and Credit Notes |
| COM-502 | Cost Accounting I | Core | 4 | Introduction to Cost Accounting, Cost Concepts and Classification, Material Costing (FIFO, LIFO), Labor Costing and Overheads, Job, Batch, and Contract Costing |
| COM-503 | Capital Market & Financial Services | Core | 4 | Indian Financial System Overview, Capital Market Instruments, SEBI and Stock Exchanges, Merchant Banking and Mutual Funds, Leasing and Hire Purchase Finance |
| DSE-1A | Advanced Financial Accounting | Discipline Specific Elective | 4 | Financial Reporting Standards (AS, Ind AS), Segment Reporting, Accounting for Holding Companies, Forex Accounting, Human Resource Accounting |
| DSE-1B | International Business | Discipline Specific Elective | 4 | Scope of International Business, Theories of International Trade, Multinational Corporations, Foreign Direct Investment, International Monetary System |
| DSE-1C | Management of Financial Institutions | Discipline Specific Elective | 4 | Structure of Indian Financial System, Commercial Banks and their Management, Non-Banking Financial Companies (NBFCs), Development Financial Institutions, Risk Management in Financial Institutions |
| GE-1A | Principles of Micro Finance | Generic Elective | 4 | Concept and Scope of Micro Finance, Micro Finance Models, Self Help Groups (SHGs), Micro Finance Institutions (MFIs), Regulatory Framework for Micro Finance |
| GE-1B | Consumer Affairs & Customer Care | Generic Elective | 4 | Consumer Rights and Protection, Consumer Redressal Agencies, E-Consumerism, Customer Relationship Management, Business Ethics and Consumer Welfare |
| GE-1C | Business Ethics & Corporate Governance | Generic Elective | 4 | Introduction to Business Ethics, Ethical Decision Making, Corporate Social Responsibility, Concept of Corporate Governance, Role of Board of Directors |
| SEC-3T | Internet & Web Designing (Theory) | Skill Enhancement Course | 2 | Introduction to Internet, Web Browsers and Search Engines, HTML Fundamentals, CSS for Styling, Basic Web Page Design Principles |
| SEC-3P | Internet & Web Designing (Practical) | Lab | 2 | Creating HTML Pages, Applying CSS Styles, Inserting Images and Links, Form Design in HTML, Basic Website Layout |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-601 | Indirect Tax (Customs & GST) | Core | 4 | Customs Act 1962: Basic Concepts, Types of Customs Duties, Valuation for Customs Duty, Procedures for Import and Export, Integrated GST (IGST) and Compensation Cess |
| COM-602 | Cost Accounting II | Core | 4 | Process Costing, Operating Costing, Reconciliation of Cost and Financial Accounts, Activity Based Costing (ABC), Cost Audit and Cost Reduction |
| COM-603 | Financial Management | Core | 4 | Introduction to Financial Management, Capital Budgeting Decisions, Cost of Capital, Capital Structure Theories, Working Capital Management |
| DSE-2A | Project Management | Discipline Specific Elective | 4 | Fundamentals of Project Management, Project Life Cycle, Project Planning and Scheduling (PERT/CPM), Project Costing and Budgeting, Project Risk Management |
| DSE-2B | Indian Financial System | Discipline Specific Elective | 4 | Structure of Indian Financial System, Financial Markets (Money Market, Capital Market), Financial Institutions (Banks, NBFCs), Financial Instruments, Financial Sector Reforms |
| DSE-2C | Investment Management | Discipline Specific Elective | 4 | Investment Environment, Risk and Return Analysis, Security Analysis (Fundamental & Technical), Portfolio Management, Derivatives and Mutual Funds |
| GE-2A | Industrial Law | Generic Elective | 4 | Factories Act 1948, Trade Unions Act 1926, Industrial Disputes Act 1947, Minimum Wages Act 1948, Payment of Wages Act 1936 |
| GE-2B | Corporate Tax Planning | Generic Elective | 4 | Concepts of Tax Planning, Tax Avoidance vs Tax Evasion, Tax Planning for New Business, Tax Planning for Remuneration of Employees, Tax Planning for Dividends and Bonus Shares |
| GE-2C | Human Rights & Environmental Studies | Generic Elective | 4 | Concept of Human Rights, International Human Rights Instruments, Environmental Law in India, Sustainable Development Goals, Climate Change and Human Rights |
| SEC-4T | Computerised Accounting System with Tally (Theory) | Skill Enhancement Course | 2 | Advanced Tally Features, Generation of MIS Reports, Budgeting in Tally, Inventory Control with Tally, Tally Audit Features |
| SEC-4P | Computerised Accounting System with Tally (Practical) | Lab | 2 | Advanced Voucher Entry, Generating GST Reports, Bank Reconciliation in Tally, Customizing Reports, Security Controls in Tally |
