

BACHELOR-OF-COMMERCE in Commerce at Government P.G. College, Damoh


Damoh, Madhya Pradesh
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About the Specialization
What is Commerce at Government P.G. College, Damoh Damoh?
This Bachelor of Commerce (Commerce) program at Gyan Chandra Shrivastava Government Post Graduate College, Damoh, focuses on providing a comprehensive understanding of business principles, financial management, accounting, and economic frameworks essential for the Indian business landscape. The curriculum, aligned with NEP-2020, emphasizes practical skills and theoretical knowledge, preparing students for diverse roles in the rapidly evolving Indian economy. It aims to develop commercially astute professionals.
Who Should Apply?
This program is ideal for fresh graduates from 12th standard (Commerce, Arts, Science backgrounds) seeking a strong foundation in business and finance. It caters to individuals aspiring for entry-level positions in accounting, banking, marketing, and entrepreneurship in India. It also suits those looking to pursue higher education like M.Com, MBA, or professional certifications such as CA, CS, or CMA, building a robust academic base.
Why Choose This Course?
Graduates of this program can expect to secure roles as accountants, financial analysts, marketing executives, or entrepreneurs in various Indian industries. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential in sectors like banking, ITES, retail, and manufacturing. The program equips students with analytical, communication, and business management skills, highly valued in the competitive Indian job market.

Student Success Practices
Foundation Stage
Master Core Financial Concepts- (Semester 1-2)
Focus on building a strong foundation in Financial Accounting and Business Economics. Regularly practice accounting problems, understand financial statements, and grasp fundamental economic theories. Utilize online tutorials and previous year question papers.
Tools & Resources
Tally, Excel for basic accounting, Khan Academy for economics, University''''s library resources, Peer study groups
Career Connection
Essential for roles in accounting, finance, and banking; critical for professional exams like CA/CS/CMA foundation levels.
Develop Effective Communication & IT Skills- (Semester 1-2)
Actively participate in communication-focused practicals and courses like Business Communication and Computer Fundamentals. Practice presentation skills, professional email writing, and gain proficiency in MS Office suite and basic internet tools.
Tools & Resources
Grammarly, PowerPoint, Excel, Online typing tutors, College language lab
Career Connection
Enhances employability in all corporate roles, crucial for client interactions, report writing, and data management.
Engage in Personality Development & General Awareness- (Semester 1-2)
Leverage the Personality Development and General Awareness courses to improve soft skills, time management, and knowledge of current affairs. Participate in college debates, quizzes, and workshops. Read newspapers and general knowledge magazines regularly.
Tools & Resources
Local newspapers (e.g., Dainik Bhaskar, Nai Dunia), Current affairs magazines, College cultural and academic clubs
Career Connection
Boosts confidence for interviews, group discussions, and overall professional presence; important for competitive exams.
Intermediate Stage
Gain Proficiency in Advanced Accounting & Taxation- (Semester 3-4)
Deep dive into Cost Accounting, Management Accounting, and Income Tax. Solve complex case studies, understand tax calculations, and engage with practical scenarios. Consider attending workshops on Tally ERP or other accounting software.
Tools & Resources
Tally ERP, Income tax calculators online, Professional accounting textbooks, Mock tax filing exercises
Career Connection
Prepares for roles as cost accountants, tax consultants, and financial controllers; vital for pursuing CA/CMA/CS intermediate levels.
Explore Electives and Practical Skills- (Semester 5)
Wisely choose electives such as Human Resource Management, International Business, Marketing, or Advertising based on career interests. Actively engage in SECs like Data Analysis with Advanced Excel and GST. Seek opportunities for minor projects or practical assignments related to these areas.
Tools & Resources
Advanced Excel tutorials (online/offline), Industry reports for elective insights, Case studies on marketing/HR
Career Connection
Helps in specialization, provides a competitive edge in chosen fields, and develops practical skills desired by employers.
Seek Internships and Industry Exposure- (Semester 5 (during summer breaks or dedicated internship semester))
Proactively search for internships in local businesses, NGOs, or small firms in Damoh or nearby cities (Jabalpur, Sagar). Focus on gaining hands-on experience in accounting, marketing, sales, or operations. Document learning and build a professional network.
Tools & Resources
College placement cell, LinkedIn, Local business directories, Internship portals like Internshala
Career Connection
Provides invaluable real-world experience, helps in resume building, and often converts into pre-placement offers.
Advanced Stage
Focus on Financial Management & Corporate Laws- (Semester 6)
Master Financial Management concepts like capital budgeting, working capital, and investment analysis. Develop a strong understanding of Corporate Law and Corporate Tax Planning. Analyze company financial reports and legal case studies.
Tools & Resources
Financial newspapers (e.g., Economic Times), Corporate law journals, Financial modeling tools, Case study analysis
Career Connection
Essential for roles in corporate finance, investment banking, and legal compliance within companies; strengthens foundation for MBA in Finance.
Undertake an Entrepreneurial Project- (Semester 6)
Utilize the Entrepreneurial Project to develop a viable business plan. Conduct market research, create financial projections, and prepare a detailed project report. Seek mentorship from local entrepreneurs or college faculty.
Tools & Resources
Business plan templates, Startup India resources, Local Chamber of Commerce, Faculty mentors
Career Connection
Fosters an entrepreneurial mindset, provides skills for starting own venture, and demonstrates initiative to potential employers.
Prepare for Placements & Higher Studies- (Semester 6)
Actively participate in campus placement drives, mock interviews, and group discussions. Refine your resume and cover letter. If aiming for higher studies (M.Com/MBA), start preparing for entrance exams like CAT, MAT, CMAT.
Tools & Resources
College placement cell, Career counseling services, Online aptitude test platforms, Study materials for competitive exams
Career Connection
Maximizes chances of securing a good job or admission to a reputable postgraduate program, ensuring a smooth career transition.
Program Structure and Curriculum
Eligibility:
- 12th with Commerce/Maths/Arts/Biology stream with minimum 45% marks in aggregate. (40% for SC/ST/OBC category)
Duration: 6 semesters (3 years)
Credits: 180 (Sum of detailed subject credits. Note: Official document mentions 144 credits program total) Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.Com-101 | Financial Accounting (वित्तीय लेखांकन) | Core | 6 | Introduction to Accounting, Accounting Principles, Depreciation, Branch Accounts, Departmental Accounts, Hire Purchase & Installment System |
| B.Com-102 | Business Organization & Communication (व्यावसायिक संगठन एवं संचार) | Core | 6 | Business Nature & Scope, Business Environment, Forms of Business Organization, Business Communication Process, Types of Communication, Communication Barriers |
| B.Com-103 | Business Economics (व्यावसायिक अर्थशास्त्र) | Core | 6 | Nature & Scope of Business Economics, Demand Analysis, Supply Analysis, Cost Analysis, Market Structures, Pricing Policies |
| B.Com-104 | Computer Fundamentals & Information Technology (कम्प्यूटर के आधारभूत एवं सूचना प्रौद्योगिकी) | Skill Enhancement Course (SEC) | 4 | Introduction to Computers, Input/Output Devices, Memory & Storage, Operating Systems, MS Office (Word, Excel, PowerPoint), Internet & E-commerce Basics |
| B.Com-105 | Personality Development & Self-Management (व्यक्तित्व विकास एवं स्वयं प्रबंधन) | Vocational Course (VC) | 4 | Self-Awareness, Time Management, Stress Management, Communication Skills, Leadership, Goal Setting |
| B.Com-106 | Hindi Language & General Awareness (हिंदी भाषा और सामान्य जागरूकता) | Foundation Course (FC) | 4 | Hindi Grammar, Essay Writing, Official Correspondence, Current Affairs, Indian Constitution, General Science |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.Com-201 | Corporate Accounting (निगमित लेखांकन) | Core | 6 | Company Accounts, Share Capital, Debentures, Amalgamation, Absorption & Reconstruction, Valuation of Shares & Goodwill, Cash Flow Statement |
| B.Com-202 | Business Regulatory Framework (व्यवसायक विनियामक ढाँचा) | Core | 6 | Indian Contract Act, Sale of Goods Act, Consumer Protection Act, Negotiable Instruments Act, Partnership Act, Limited Liability Partnership Act |
| B.Com-203 | Business Statistics (व्यावसायिक सांख्यिकी) | Core | 6 | Statistics Introduction, Data Collection & Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation Analysis, Regression Analysis |
| B.Com-204 | Entrepreneurship Development (उद्यमिता विकास) | Skill Enhancement Course (SEC) | 4 | Entrepreneurship Concept, Entrepreneurial Process, Business Idea Generation, Project Formulation, Funding Sources, Government Policies for Entrepreneurs |
| B.Com-205 | Digital Marketing (डिजिटल मार्केटिंग) | Vocational Course (VC) | 4 | Digital Marketing Overview, Search Engine Optimization (SEO), Search Engine Marketing (SEM), Social Media Marketing, Content Marketing, Email Marketing |
| B.Com-206 | English Language & General Awareness (अंग्रेजी भाषा एवं सामान्य जागरूकता) | Foundation Course (FC) | 4 | English Grammar, Comprehension & Precis Writing, Essay Writing, Official Communication, Current Affairs, Indian History & Culture |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.Com-301 | Cost Accounting (लागत लेखांकन) | Core | 6 | Cost Accounting Basics, Material Costing, Labor Costing, Overhead Costing, Job Costing & Batch Costing, Process Costing |
| B.Com-302 | Company Law (कम्पनी अधिनियम) | Core | 6 | Company Formation, Memorandum & Articles of Association, Share Capital & Debentures, Company Meetings & Resolutions, Directors & Managerial Personnel, Winding Up of Companies |
| B.Com-303 | Indian Financial System (भारतीय वित्तीय प्रणाली) | Core | 6 | Indian Financial System Overview, Financial Markets (Money & Capital), Financial Institutions (Banks, NBFCs), SEBI (Securities and Exchange Board of India), Financial Instruments, Role of RBI |
| B.Com-304 | Data Analysis with Advanced Excel (एडवांस एक्सेल के साथ डेटा विश्लेषण) | Skill Enhancement Course (SEC) | 4 | Excel Functions (Logical, Statistical, Financial), Data Validation & Conditional Formatting, Pivot Tables & Pivot Charts, What-If Analysis & Goal Seek, Data Visualization in Excel, Introduction to Macros (VBA) |
| B.Com-305 | Retail Management (फुटकर प्रबन्धन) | Vocational Course (VC) | 4 | Retail Concept & Evolution, Retail Formats & Theories, Retail Location & Layout, Merchandising & Inventory Management, Retail Pricing & Promotion, Retail Supply Chain Management |
| B.Com-306 | Environmental Studies (पर्यावरण अध्ययन) | Foundation Course (FC) | 4 | Ecosystems & Biodiversity, Environmental Pollution, Natural Resources Management, Climate Change & Global Warming, Environmental Ethics, Environmental Legislation in India |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.Com-401 | Management Accounting (प्रबंध लेखांकन) | Core | 6 | Management Accounting Nature & Scope, Ratio Analysis, Fund Flow Statement, Cash Flow Statement, Budgetary Control, Standard Costing & Variance Analysis |
| B.Com-402 | Income Tax Law & Practice (आयकर कानून एवं अभ्यास) | Core | 6 | Income Tax Basics & Residential Status, Heads of Income (Salary, House Property), Heads of Income (Business, Capital Gains, Other Sources), Deductions from Gross Total Income, Assessment of Individuals, Income Tax Authorities |
| B.Com-403 | E-Commerce (ई-कॉमर्स) | Core | 6 | E-Commerce Introduction & Types, E-Commerce Business Models, Online Payment Systems, E-Security & Cyber Laws, E-Marketing, Website Planning & Design |
| B.Com-404 | Goods & Services Tax (GST) (वस्तु एवं सेवा कर) | Skill Enhancement Course (SEC) | 4 | GST Concept & Framework, GST Registration, Input Tax Credit, Taxable Event & Time of Supply, GST Returns Filing, HSN/SAC Codes & E-Way Bill |
| B.Com-405 | Insurance & Risk Management (बीमा और जोखिम प्रबन्धन) | Vocational Course (VC) | 4 | Insurance Principles & Types, Life Insurance, General Insurance (Fire, Marine), Health & Motor Insurance, Risk Management Process, IRDAI & Regulatory Framework |
| B.Com-406 | Value Added Course (मूल्यवर्द्धित पाठ्यक्रम) | Foundation Course (FC) | 4 | Ethics & Values, Social Responsibility, Critical Thinking, Digital Literacy, Constitutional Values, Human Rights & Duties |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.Com-501 | Auditing (अंकेक्षण) | Core | 6 | Auditing Concepts & Objectives, Types of Audit, Internal Control & Internal Audit, Vouching & Verification, Audit Report, Company Audit & Auditor''''s Duties |
| B.Com-502 | Goods & Services Tax (GST) (वस्तु एवं सेवा कर) | Core | 6 | GST Act & Rules, Supply & Place of Supply, Time & Value of Supply, Input Tax Credit Mechanism, GST Returns & Refunds, Assessment & Appeals under GST |
| B.Com-503 (A) | Human Resource Management (मानव संसाधन प्रबन्धन) | Elective | 6 | HRM Concept & Functions, HR Planning, Recruitment & Selection, Training & Development, Performance Appraisal, Compensation Management |
| B.Com-503 (B) | International Business (अंतर्राष्ट्रीय व्यापार) | Elective | 6 | International Business Environment, Theories of International Trade, Foreign Exchange Markets, International Financial Institutions, WTO & Regional Economic Groupings, Global Marketing Strategies |
| B.Com-504 (A) | Principles of Marketing (विपणन के सिद्धान्त) | Elective | 6 | Marketing Concept & Environment, Marketing Mix (4 Ps), Product Life Cycle & Branding, Pricing Strategies, Promotion & Advertising, Distribution Channels |
| B.Com-504 (B) | Advertising & Personal Selling (विज्ञापन और व्यक्तिगत बिक्री) | Elective | 6 | Advertising Principles & Objectives, Advertising Media & Creativity, Advertising Campaign Planning, Personal Selling Process, Sales Management, Customer Relationship Management (CRM) |
| B.Com-505 | Project (परियोजना) | Project | 4 | Research Methodology, Data Collection & Analysis, Report Writing, Presentation Skills, Literature Review, Ethical Considerations in Research |
| B.Com-506 | Internship (इंटर्नशिप) | Internship | 4 | Practical Business Exposure, Industry Understanding, Skill Application in Real-world, Professional Conduct & Ethics, Internship Report Submission, Presentation of Internship Learnings |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.Com-601 | Financial Management (वित्तीय प्रबन्धन) | Core | 6 | Financial Management Objectives, Capital Budgeting Decisions, Working Capital Management, Cost of Capital, Capital Structure Theories, Dividend Policy |
| B.Com-602 | Corporate Tax Planning (निगमित कर नियोजन) | Core | 6 | Corporate Tax Laws & Administration, Tax Planning vs Tax Avoidance, Tax Planning for New Business, Tax Planning for Specific Managerial Decisions, Minimum Alternate Tax (MAT), Advance Tax & TDS |
| B.Com-603 (A) | Rural Marketing (ग्रामीण विपणन) | Elective | 6 | Rural Market Environment, Rural Consumer Behavior, Rural Marketing Strategies, Product & Pricing for Rural Markets, Rural Distribution Challenges, Rural Communication Mix |
| B.Com-603 (B) | Financial Markets & Services (वित्तीय बाजार और सेवाएँ) | Elective | 6 | Financial System & Capital Market, Money Market Instruments, Financial Services (Merchant Banking, Factoring), Leasing & Hire Purchase, Mutual Funds, Derivatives (Futures & Options) |
| B.Com-604 (A) | Banking & Financial Services (बैंकिंग एवं वित्तीय सेवाएँ) | Elective | 6 | Commercial Banking Functions, Central Banking (RBI), Digital Banking & E-Banking, Retail Banking Services, Investment Banking, Microfinance |
| B.Com-604 (B) | Office Management & Secretarial Practice (कार्यालय प्रबन्धन एवं सचिवीय अभ्यास) | Elective | 6 | Office Layout & Environment, Office Equipment & Automation, Office Correspondence & Filing, Office Record Management, Role of Company Secretary, Company Meetings & Minutes |
| B.Com-605 | Comprehensive Viva Voce (व्यापक मौखिक परीक्षा) | Project | 4 | Overall B.Com Syllabus Review, Current Business Trends, Economic Policies of India, General Knowledge in Commerce, Communication Skills, Analytical Ability |
| B.Com-606 | Entrepreneurial Project (उद्यमशीलता परियोजना) | Project | 4 | Business Plan Development, Market Research for New Venture, Financial Projections & Funding, Project Implementation Strategies, Legal & Regulatory Aspects of Startup, Presentation of Business Model |




