

B-COM in General at Govind Ballabh Pant Mahavidyalaya, Kachla, Budaun


Budaun, Uttar Pradesh
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About the Specialization
What is General at Govind Ballabh Pant Mahavidyalaya, Kachla, Budaun Budaun?
This B.Com program at Govind Ballabh Pant Mahavidyalaya, Budaun, focuses on building a strong foundation in commerce, accounting, finance, and business management as per the New Education Policy (NEP) 2020 framework. It emphasizes practical skills alongside theoretical knowledge, preparing students for diverse roles in the Indian business landscape. The program''''s design caters to the evolving demands of industries like banking, taxation, and marketing, ensuring graduates are job-ready.
Who Should Apply?
This program is ideal for 10+2 graduates, particularly those from a Commerce background, seeking a comprehensive understanding of business operations and financial principles. It''''s also suitable for individuals aspiring to pursue careers in accounting, finance, banking, or entrepreneurship in India. The curriculum is designed for students who are keen on developing analytical and problem-solving skills relevant to the Indian economy.
Why Choose This Course?
Graduates of this program can expect to pursue various career paths in India, including roles as accountants, financial analysts, tax consultants, marketing executives, or even aspiring entrepreneurs. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential with experience. The program provides a solid base for professional certifications like CA, CS, or CMA, and offers pathways to higher education like M.Com or MBA.

Student Success Practices
Foundation Stage
Master Core Commerce Fundamentals- (Semester 1-2)
Focus intently on understanding basic principles of Financial Accounting, Business Organization, and Business Economics. Utilize textbooks, college library resources, and online tutorials to solidify concepts. Form study groups with peers to discuss challenging topics and solve problems collaboratively, laying a strong academic foundation.
Tools & Resources
Textbooks, MJPRU e-resources, Khan Academy (for economics basics), Peer study groups
Career Connection
Strong fundamentals are crucial for all advanced commerce subjects and professional exams like CA/CS/CMA, making you more competitive for entry-level finance and accounting roles.
Develop Essential Communication & Digital Skills- (Semester 1-2)
Actively participate in communication skill development workshops and practice public speaking. Simultaneously, dedicate time to gain proficiency in computer applications, especially accounting software like Tally.ERP 9 and MS Excel, which are vital for all commerce professionals in India. Look for online certification courses if available.
Tools & Resources
College workshops, Toastmasters clubs, Tally.ERP 9 tutorials, Microsoft Office certifications
Career Connection
Effective communication and digital literacy are non-negotiable for job interviews and daily corporate functioning, significantly boosting your employability in the Indian job market.
Engage in Co-curricular Activities- (Semester 1-2)
Join college clubs, participate in debates, quizzes, and inter-collegiate competitions focused on business and current affairs. This helps in networking, developing leadership qualities, and broadening your perspective beyond academics, essential for holistic development.
Tools & Resources
College clubs, Inter-collegiate competitions, Current affairs magazines
Career Connection
Employers in India value well-rounded individuals. These activities enhance soft skills, teamwork, and problem-solving, which are crucial for management traineeships and leadership roles.
Intermediate Stage
Apply Theoretical Knowledge through Projects- (Semester 3-4)
Undertake mini-projects or case studies related to Corporate Accounting, Income Tax, or Business Statistics. Seek guidance from faculty to analyze real-world financial statements or market data. This hands-on experience is critical for understanding the practical implications of theoretical concepts taught in class.
Tools & Resources
Annual reports of Indian companies, NSE/BSE data portals, Faculty mentorship
Career Connection
Practical application of knowledge makes you a more attractive candidate for internships and junior analyst positions in Indian financial institutions and accounting firms.
Explore Vocational Skills for Employability- (Semester 3-4)
Deep dive into vocational subjects like Banking and Insurance or Computer Applications in Business. Consider pursuing short-term certifications or workshops in areas such as financial modeling or advanced Excel to gain an edge. Connect with alumni working in these sectors for insights.
Tools & Resources
NISM certifications (for financial markets), Coursera/Udemy courses (for advanced Excel), Alumni network events
Career Connection
Specialized vocational skills are highly valued in specific Indian industries, opening doors to niche roles in banking, insurance, or data entry/analysis, increasing your chances of direct placements.
Begin Professional Exam Preparation- (Semester 3-4)
If aspiring for professional qualifications like CA, CS, or CMA, start familiarizing yourself with their syllabi and exam patterns. Attend introductory seminars or enroll in foundation coaching classes in parallel with your B.Com studies. This early start gives you a significant advantage.
Tools & Resources
ICAI/ICSI/ICMAI websites, Coaching institutes, Study guides
Career Connection
Early preparation for professional exams aligns your academic efforts with long-term career goals, providing a clear path to high-earning and prestigious roles in India''''s finance sector.
Advanced Stage
Undertake Industry Research Projects/Internships- (Semester 5-6)
Focus on your Research Project/Internship in Semester 5-6. Choose a topic that aligns with your career interests (e.g., GST implementation, financial analysis of a specific sector). Seek internships with local businesses, accounting firms, or NGOs to gain real-world exposure and build a professional network. Document your learning thoroughly.
Tools & Resources
LinkedIn for networking, College placement cell, Industry reports
Career Connection
Internships are often a direct gateway to placements in India. A strong research project showcases your analytical and practical skills to potential employers.
Specialize through Discipline-Specific Electives (DSEs)- (Semester 5-6)
Carefully choose DSEs like GST, Auditing, or Financial Management based on your career aspirations. Dedicate extra effort to these subjects as they form the core of your specialization. Pursue advanced readings and engage in discussions to deepen your understanding. This is where you can truly differentiate yourself.
Tools & Resources
Specialized textbooks, Industry journals (e.g., Chartered Accountant Journal), Expert webinars
Career Connection
Mastering specialized subjects makes you highly proficient in specific domains, which is crucial for securing roles as auditors, tax consultants, or financial managers in Indian companies.
Intensive Placement Preparation & Mock Interviews- (Semester 5-6)
Utilize the final semesters for rigorous placement preparation. Attend resume-building workshops, participate in mock interviews and group discussions conducted by the college placement cell or external agencies. Practice aptitude tests and revise core commerce concepts for campus placements.
Tools & Resources
College placement cell, Online aptitude test platforms, Mock interview sessions
Career Connection
Dedicated placement preparation significantly increases your chances of securing a desirable job offer directly after graduation from leading companies recruiting B.Com graduates in India.
Program Structure and Curriculum
Eligibility:
- Intermediate (10+2) or equivalent in any stream (preferably Commerce) with minimum 40% marks in aggregate (33% for SC/ST candidates)
Duration: 3 years (6 semesters)
Credits: 120 Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-101 | Financial Accounting | Core | 5 | Introduction to Accounting, Accounting Process, Final Accounts, Accounting for Non-Profit Organisations, Accounting for Incomplete Records |
| BCOM-102 | Business Organisation & Management | Core | 5 | Nature and Scope of Business, Forms of Business Organization, Management Process and Functions, Planning and Decision Making, Organizing, Staffing, Directing, Controlling |
| BCOM-Mn-101 | Minor Subject (Interdisciplinary) | Minor | 5 | Subject selected from other faculty/discipline as per NEP guidelines |
| BCOM-VC-101 | Computerised Accounting | Vocational | 3 | Introduction to Computerized Accounting, Tally.ERP 9 Basics, Accounting Vouchers and Reports, Inventory Management in Tally, Payroll and GST in Tally |
| BCOM-CC-101 | Personality Development and Communication Skills | Co-curricular | 2 | Self-Awareness and Self-Esteem, Effective Communication Strategies, Interpersonal Skills, Presentation Skills, Group Discussion and Interview Techniques |
| BCOM-LC-101 | Foundation Course: Language (Hindi/English) | Language | 2 | Basic Grammar and Composition, Reading Comprehension, Writing Skills, Cultural and Literary Studies |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-201 | Business Economics | Core | 5 | Nature and Scope of Business Economics, Demand Analysis and Forecasting, Production and Cost Analysis, Market Structures, Pricing Strategies |
| BCOM-202 | Business Law | Core | 5 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019, Limited Liability Partnership Act, 2008 |
| BCOM-Mn-201 | Minor Subject (Interdisciplinary) | Minor | 5 | Subject selected from other faculty/discipline as per NEP guidelines |
| BCOM-VC-201 | Digital Marketing | Vocational | 3 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Social Media Marketing, Content Marketing, Email Marketing and Analytics |
| BCOM-CC-201 | Environmental Studies | Co-curricular | 2 | Ecosystems and Biodiversity, Environmental Pollution, Natural Resources, Environmental Ethics, Sustainable Development |
| BCOM-LC-201 | Foundation Course: Language (Hindi/English) | Language | 2 | Advanced Grammar and Vocabulary, Writing for Professional Contexts, Public Speaking Basics, Literary Appreciation |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-301 | Corporate Accounting | Core | 5 | Accounting for Shares and Debentures, Final Accounts of Companies, Amalgamation and Reconstruction, Valuation of Shares and Goodwill, Consolidated Financial Statements |
| BCOM-302 | Business Statistics | Core | 5 | Introduction to Statistics, Measures of Central Tendency and Dispersion, Correlation and Regression Analysis, Index Numbers, Probability and Probability Distributions |
| BCOM-Mn-301 | Minor Subject (Interdisciplinary) | Minor | 5 | Subject selected from other faculty/discipline as per NEP guidelines |
| BCOM-VC-301 | Banking and Insurance | Vocational | 3 | Commercial Banking System in India, Central Banking and RBI, Types of Insurance, Insurance Principles and Products, IRDAI and Regulatory Framework |
| BCOM-CC-301 | Human Values and Ethics | Co-curricular | 2 | Introduction to Human Values, Ethics in Business and Profession, Universal Human Values, Harmony in Society, Role of Education in Value Inculcation |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-401 | Income Tax Law & Practice | Core | 5 | Basic Concepts of Income Tax, Heads of Income, Computation of Total Income, Deductions from Gross Total Income, Tax Planning and Filing of Returns |
| BCOM-402 | Cost Accounting | Core | 5 | Introduction to Cost Accounting, Elements of Cost, Cost Sheet Preparation, Methods of Costing (Job, Batch, Process), Marginal Costing and Break-Even Analysis |
| BCOM-Mn-401 | Minor Subject (Interdisciplinary) | Minor | 5 | Subject selected from other faculty/discipline as per NEP guidelines |
| BCOM-VC-401 | Computer Applications in Business | Vocational | 3 | Introduction to Computer Fundamentals, MS-Office (Word, Excel, PowerPoint), Database Management Systems, Internet and E-commerce Basics, Data Analysis Tools |
| BCOM-CC-401 | Physical Education & Yoga | Co-curricular | 2 | Importance of Physical Fitness, Basic Yoga Asanas, Health and Wellness, Sports and Games, Stress Management through Physical Activity |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-DSE-501 | Goods & Service Tax (GST) | Discipline Specific Elective | 5 | Introduction to GST, Levy and Collection of GST, Input Tax Credit, GST Procedures and Returns, GST Council and Administration |
| BCOM-DSE-502 | Principles of Marketing | Discipline Specific Elective | 5 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Marketing Mix (Product, Price, Place, Promotion), Marketing Research |
| BCOM-OE-501 | Open Elective (Interdisciplinary) | Open Elective | 3 | Subject selected from other faculty/discipline as per NEP guidelines |
| BCOM-VC-501 | Rural Marketing | Vocational | 3 | Introduction to Rural Marketing, Rural Market Environment, Rural Consumer Behavior, Marketing Strategies for Rural Areas, Challenges and Opportunities in Rural Marketing |
| BCOM-PR-501 | Research Project / Internship | Project | 4 | Problem Identification and Research Design, Data Collection and Analysis, Report Writing and Presentation, Application of Commerce Concepts, Industry Exposure and Practical Learning |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-DSE-601 | Auditing & Corporate Governance | Discipline Specific Elective | 5 | Introduction to Auditing, Types of Audit, Audit Procedures and Techniques, Corporate Governance Principles, Role of Auditors in Corporate Governance |
| BCOM-DSE-602 | Financial Management | Discipline Specific Elective | 5 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Working Capital Management, Cost of Capital and Capital Structure |
| BCOM-OE-601 | Open Elective (Interdisciplinary) | Open Elective | 3 | Subject selected from other faculty/discipline as per NEP guidelines |
| BCOM-VC-601 | Entrepreneurship Development | Vocational | 3 | Concept of Entrepreneurship, Entrepreneurial Process, Business Plan Formulation, Funding for Startups, Government Policies for Entrepreneurship |




