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B-COM in General at Guru Gangabharati Mahavidyalaya, Jafrabad
Jalna, Maharashtra
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About the Specialization
What is General at Guru Gangabharati Mahavidyalaya, Jafrabad Jalna?
This B.Com program at GURU GANGABHARATI MAHAVIDYALAY focuses on providing a comprehensive understanding of business principles, accounting practices, economic theories, and management strategies. The curriculum is designed to equip students with fundamental knowledge in commerce and finance, preparing them for various roles in India''''s dynamic business environment. It emphasizes both theoretical concepts and practical applications relevant to the Indian industry.
Who Should Apply?
This program is ideal for recent 10+2 graduates with a keen interest in commerce, finance, and business administration. It also caters to individuals aiming for careers in accounting, banking, financial services, and corporate management. Aspiring entrepreneurs and those planning for higher studies like M.Com, MBA, or professional certifications like CA, CS, and CMA will find this program a strong foundation.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as accountants, financial analysts, tax consultants, auditors, and business managers. Entry-level salaries typically range from INR 2.5 to 4.5 lakhs annually, with significant growth potential up to INR 8-15 lakhs or more for experienced professionals. The program aligns well with requirements for various competitive exams and professional qualifications.
Student Success Practices
Foundation Stage
Master Core Accounting & Economic Fundamentals- (Semester 1-2)
Focus intensely on building strong foundations in Financial Accounting, Business Economics, and Business Management. Regularly solve numerical problems, understand accounting standards, and grasp basic economic principles. Utilize online tutorials and textbooks beyond classroom lectures.
Tools & Resources
NCERT Commerce books, Khan Academy Finance & Economics, Tally ERP 9 tutorials
Career Connection
A solid base in these subjects is crucial for all future commerce studies and entry-level accounting or finance roles.
Develop Essential Computer Application Skills- (Semester 1-2)
Actively participate in Computer Application in Business practicals. Gain hands-on proficiency in MS Office (Excel, Word, PowerPoint) and basic accounting software like Tally. Seek additional online courses to enhance digital literacy relevant to business operations.
Tools & Resources
Microsoft Office Tutorials, TallyPrime Academy, NPTEL courses on IT for Business
Career Connection
Digital proficiency is a non-negotiable skill for any modern office job and significantly boosts employability.
Enhance Communication & Environmental Awareness- (Semester 1-2)
Utilize English Communication Skills and Environmental Studies courses to improve written and verbal communication. Participate in group discussions, presentations, and debates. Understand environmental issues and their business implications for sustainable practices.
Tools & Resources
Grammarly, Toastmasters (if available), UGC NET Environmental Studies resources
Career Connection
Strong communication is vital for corporate roles, client interactions, and leadership. Environmental awareness is key for corporate social responsibility initiatives.
Intermediate Stage
Engage in Practical Application through Case Studies- (Semester 3-4)
Apply theoretical knowledge from subjects like Cost Accounting, Company Law, and Financial Management to real-world business case studies. Participate in mock financial analysis and legal compliance exercises to bridge the gap between theory and practice.
Tools & Resources
Harvard Business Review cases (simplified versions), ICAI study material for practical scenarios
Career Connection
Problem-solving skills developed through case studies are highly valued in financial advisory, management, and legal compliance roles.
Explore Entrepreneurship & Skill Development- (Semester 3-4)
Take advantage of Entrepreneurship Development and other Skill Enhancement Courses (SECs). Research local startup ecosystems, develop business ideas, and understand regulatory frameworks. Consider starting a small project or joining college entrepreneurial cells.
Tools & Resources
Startup India portal, NIESBUD resources, Local Chamber of Commerce events
Career Connection
Fosters an entrepreneurial mindset, develops project management skills, and can lead to self-employment or innovation roles within organizations.
Network and Seek Mentorship- (Semester 3-4)
Attend industry seminars, workshops, and guest lectures organized by the college or local business associations. Connect with faculty, alumni, and industry professionals. Seek guidance on career paths, higher education, and skill development relevant to emerging trends.
Tools & Resources
LinkedIn, Alumni network events, Professional bodies like ICAI, ICSI student chapters
Career Connection
Building a professional network provides insights, internship opportunities, and opens doors to future employment.
Advanced Stage
Intensify Professional Exam Preparation- (Semester 5-6)
For those aiming for professional certifications like CA, CS, CMA, or competitive exams, dedicate time to study relevant modules in Income Tax, GST, Auditing, and Corporate Governance. Join coaching classes or study groups to prepare effectively.
Tools & Resources
Official study material of ICAI/ICSI/ICMAI, UPSC/Bank PO exam preparation guides
Career Connection
Directly prepares for high-demand professional roles in accounting, taxation, and corporate secretarial services with higher earning potential.
Undertake Research Projects and Internships- (Semester 5-6)
Utilize Research Methodology skills to conduct a mini-research project in an area of interest within commerce. Actively seek and complete internships in financial institutions, audit firms, or corporate houses to gain practical work experience and industry exposure.
Tools & Resources
Research databases (JSTOR, Google Scholar), Internshala, College placement cell
Career Connection
Practical experience and research capabilities enhance resumes, provide valuable insights, and often lead to pre-placement offers.
Develop Advanced Analytical & Leadership Skills- (Semester 5-6)
Focus on developing skills in Financial Statement Analysis and Management Accounting for strategic decision-making. Participate in student leadership roles, college fests, and community projects to hone leadership, teamwork, and organizational skills crucial for managerial positions.
Tools & Resources
Financial Times, Economic Times, Leadership development workshops
Career Connection
Positions graduates for roles that require analytical thinking, strategic planning, and the ability to lead teams in corporate environments.
Program Structure and Curriculum
Eligibility:
- 10+2 (H.S.C.) or equivalent examination from any recognized Board, as per Dr. Babasaheb Ambedkar Marathwada University norms.
Duration: 3 years (6 semesters)
Credits: 92 Credits
Assessment: Internal: 20% (Continuous Internal Assessment - CIA), External: 80% (End Semester Examination - ESE)
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 1.1 | Financial Accounting | Core (Discipline Specific Core) | 4 | Accounting Principles, Recording Transactions, Final Accounts, Partnership Accounts, Company Accounts |
| DSC 1.2 | Business Economics (Micro) | Core (Discipline Specific Core) | 4 | Nature and Scope of Economics, Demand and Supply Analysis, Production Analysis, Cost and Revenue Analysis, Market Structures |
| DSC 1.3 | Principles of Business Management | Core (Discipline Specific Core) | 4 | Introduction to Management, Planning and Decision Making, Organizing, Staffing and Directing, Controlling |
| AECC 1 | English (Communication Skills) | Ability Enhancement Compulsory Course | 2 | Grammar and Vocabulary, Reading Comprehension, Writing Skills, Listening and Speaking, Interpersonal Communication |
| SEC 1 | Computer Application in Business-I (Practical) | Skill Enhancement Course | 2 | Fundamentals of Computers, Operating System Basics, MS Word, MS Excel, Internet and E-mail |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 1.4 | Corporate Accounting | Core (Discipline Specific Core) | 4 | Company Accounts Introduction, Issue and Forfeiture of Shares, Debentures, Redemption of Preference Shares, Amalgamation and Reconstruction |
| DSC 1.5 | Business Statistics | Core (Discipline Specific Core) | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression, Index Numbers |
| DSC 1.6 | Principles of Marketing | Core (Discipline Specific Core) | 4 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Product and Pricing Decisions, Promotion and Distribution |
| AECC 2 | Environmental Studies | Ability Enhancement Compulsory Course | 2 | Multidisciplinary Nature of Environmental Studies, Natural Resources, Ecosystems, Biodiversity and Conservation, Environmental Pollution |
| SEC 2 | Computer Application in Business-II (Practical) | Skill Enhancement Course | 2 | MS PowerPoint, Database Management Systems, Tally ERP 9 Introduction, Creating Accounting Vouchers in Tally, Generating Reports in Tally |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 2.1 | Advanced Accounting | Core (Discipline Specific Core) | 4 | Branch Accounting, Departmental Accounts, Insolvency Accounts, Valuation of Goodwill, Valuation of Shares |
| DSC 2.2 | Business Regulatory Framework | Core (Discipline Specific Core) | 4 | Indian Contract Act 1872, Sale of Goods Act 1930, Negotiable Instruments Act 1881, Consumer Protection Act 1986, Limited Liability Partnership Act 2008 |
| DSC 2.3 | Human Resource Management | Core (Discipline Specific Core) | 4 | Introduction to HRM, HR Planning, Recruitment and Selection, Training and Development, Performance Appraisal |
| SEC 3 | Entrepreneurship Development | Skill Enhancement Course | 2 | Concept of Entrepreneurship, Entrepreneurial Environment, Project Identification, Feasibility Analysis, Institutional Support for Entrepreneurs |
| GE 1 | General Elective (Example: Principles of Insurance) | Generic Elective | 2 | Introduction to Insurance, Principles of Life Insurance, Types of Life Insurance Policies, General Insurance, IRDA and Regulations |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 2.4 | Cost Accounting | Core (Discipline Specific Core) | 4 | Introduction to Cost Accounting, Cost Concepts and Classification, Material Costing, Labor Costing, Overhead Costing |
| DSC 2.5 | Company Law | Core (Discipline Specific Core) | 4 | Introduction to Companies Act, 2013, Incorporation of Company, Share Capital and Debentures, Management and Administration, Meetings and Resolutions |
| DSC 2.6 | Financial Management | Core (Discipline Specific Core) | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Working Capital Management, Cost of Capital |
| SEC 4 | Consumer Protection & Business Ethics | Skill Enhancement Course | 2 | Consumer Protection Act, Consumer Rights and Responsibilities, Business Ethics Concepts, Ethical Dilemmas in Business, Corporate Social Responsibility |
| GE 2 | General Elective (Example: Disaster Management) | Generic Elective | 2 | Introduction to Disasters, Types of Disasters, Disaster Preparedness, Mitigation and Response, Rehabilitation |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSE 1.1 | Income Tax | Discipline Specific Elective | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Heads of Income (Salary, House Property), Heads of Income (Business/Profession, Capital Gains, Other Sources), Deductions from Gross Total Income |
| DSE 1.2 | Auditing & Corporate Governance | Discipline Specific Elective | 4 | Introduction to Auditing, Audit Planning and Control, Internal Control System, Company Audit, Corporate Governance Principles |
| DSE 1.3 | Indian Financial System | Discipline Specific Elective | 4 | Structure of Indian Financial System, Financial Markets (Money Market, Capital Market), Financial Institutions (Banks, NBFCs), Financial Services, SEBI and RBI Functions |
| SEC 5 | E-Commerce & Digital Marketing | Skill Enhancement Course | 2 | Introduction to E-Commerce, E-Commerce Business Models, Digital Marketing Fundamentals, Search Engine Optimization (SEO), Social Media Marketing |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSE 1.4 | Goods & Service Tax (GST) | Discipline Specific Elective | 4 | Introduction to GST, Concept of Supply, Levy and Collection of GST, Input Tax Credit, GST Procedure and Administration |
| DSE 1.5 | Management Accounting | Discipline Specific Elective | 4 | Introduction to Management Accounting, Financial Statement Analysis, Fund Flow Statement, Cash Flow Statement, Budgetary Control |
| DSE 1.6 | International Business | Discipline Specific Elective | 4 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market, International Financial Institutions, International Business Environment |
| SEC 6 | Research Methodology | Skill Enhancement Course | 2 | Introduction to Research, Research Design, Data Collection Methods, Data Analysis, Report Writing |
