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B-COM-HONS in General at Hemvati Nandan Bahuguna Garhwal University
Pauri Garhwal, Uttarakhand
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About the Specialization
What is General at Hemvati Nandan Bahuguna Garhwal University Pauri Garhwal?
This B.Com (Hons) program at Hemvati Nandan Bahuguna Garhwal University focuses on providing a comprehensive and in-depth understanding of accounting, finance, and business management principles. Tailored to meet the evolving demands of the Indian corporate sector, the program emphasizes theoretical foundations coupled with practical applications. Its curriculum is designed to equip students with analytical skills crucial for navigating complex economic environments and contributing effectively to various industries across India.
Who Should Apply?
This program is ideal for aspiring finance professionals, accountants, and entrepreneurs who possess a strong aptitude for numbers and business acumen. It caters to fresh 10+2 graduates, particularly from Commerce stream, seeking a robust foundation for careers in financial services, auditing, and business analysis. Working professionals aiming to formalize their business knowledge or career changers transitioning into corporate roles can also benefit from its structured curriculum, enhancing their employability in the competitive Indian job market.
Why Choose This Course?
Graduates of this program can expect to pursue diverse career paths in India, including roles as Chartered Accountants (after CA pursuit), Company Secretaries, Financial Analysts, Tax Consultants, Auditors, and Business Consultants. Entry-level salaries typically range from INR 3-6 lakhs per annum, with experienced professionals earning significantly higher. The program lays a strong groundwork for professional certifications like CA, CS, and CMA, facilitating upward growth trajectories in Indian companies, both domestic and multinational.
Student Success Practices
Foundation Stage
Solidify Core Accounting Principles- (Semester 1-2)
Develop a strong grasp of Financial Accounting fundamentals, including ledger entries, final accounts, and basic accounting standards. Regularly practice problem-solving to build analytical accuracy. Utilize online tutorials and textbook exercises to reinforce concepts.
Tools & Resources
Tally ERP 9 (basic functions), Accounting textbooks, ICAI study material for foundational understanding
Career Connection
Essential for any role in accounting, auditing, or finance; forms the bedrock for pursuing professional qualifications like CA/CS.
Enhance Business Communication Skills- (Semester 1-2)
Actively participate in classroom discussions, group projects, and presentations. Focus on improving both written (report writing, email etiquette) and verbal (public speaking, negotiation) communication relevant to the business world. Seek feedback on your communication style.
Tools & Resources
Toastmasters clubs (if available), Business communication guides, News analysis platforms like The Economic Times
Career Connection
Crucial for client interaction, team collaboration, and upward mobility in any corporate role, particularly in India''''s service-oriented economy.
Build Foundational Legal & Quantitative Acumen- (Semester 1-2)
Understand basic business laws (Contract Act, Sale of Goods Act) and mathematical concepts (Matrices, Calculus) through rigorous practice. Focus on logical reasoning and application of these principles to business scenarios, utilizing practice problems extensively.
Tools & Resources
Law textbooks, Business mathematics workbooks, Online quizzes for quick revision
Career Connection
Provides a necessary legal and quantitative framework for informed financial analysis, compliance, and strategic decision-making in Indian businesses.
Intermediate Stage
Master Tax and Corporate Regulations- (Semester 3-5)
Dive deep into Income Tax Law, Company Law, and Cost Accounting. Practice solving case studies related to tax computation, company formation, and cost analysis. Stay updated with legislative changes and amendments, essential for Indian context.
Tools & Resources
Income Tax Act books, Companies Act 2013 resources, Professional journals, Government tax portals (e.g., incometax.gov.in)
Career Connection
Directly prepares for roles in tax consultancy, corporate compliance, and internal audit, which are highly valued and in-demand in Indian companies.
Seek Industry Exposure through Internships- (Semester breaks after Semesters 4 and 5)
Actively search for and complete internships in accounting firms, banks, or corporate finance departments. This practical exposure bridges theoretical knowledge with real-world business operations, which is vital for understanding the Indian corporate landscape. Even short-term internships are valuable.
Tools & Resources
University placement cell, LinkedIn, Internshala, Company career pages
Career Connection
Enhances resume, builds professional network, and provides hands-on experience, significantly improving placement chances in diverse Indian industries.
Develop Analytical & Marketing Insights- (Semester 3-5)
Apply statistical tools (correlation, regression) to interpret business data and understand marketing principles. Work on market research projects or case studies to develop critical thinking in consumer behavior and product strategies relevant to Indian markets.
Tools & Resources
MS Excel for data analysis, Marketing management books, NPTEL courses on business analytics
Career Connection
Prepares for roles in market research, business intelligence, sales management, and data-driven decision making, crucial for growing Indian businesses.
Advanced Stage
Prepare for Professional Certifications & Placements- (Semester 6)
Begin focused preparation for professional exams like CA, CS, or CMA foundation/intermediate stages. Simultaneously, hone interview skills, resume building, and participate in mock interviews and group discussions organized by the university, focusing on India-specific corporate expectations.
Tools & Resources
Coaching institutes, Professional body study materials, University career services, Online interview preparation platforms
Career Connection
Directly leads to enhanced employability, higher starting salaries, and accelerated career progression in India''''s competitive finance and accounting sectors.
Specialize in Chosen Discipline (DSEs)- (Semester 5-6)
Dedicate extra effort to the Discipline Specific Electives (DSEs) chosen in Semesters 5 & 6. Pursue deeper learning through advanced readings, projects, and workshops related to your chosen area (e.g., HRM, Investment Analysis, International Business), understanding their Indian context.
Tools & Resources
Advanced textbooks, Industry reports, Expert webinars, Research papers
Career Connection
Cultivates specialized expertise, making you a more attractive candidate for niche roles in specific industry sectors within India.
Engage in Project Work & Advanced Case Studies- (Semester 6)
Undertake a comprehensive project related to financial analysis, auditing, or management accounting. Apply learned concepts to real-world business problems prevalent in the Indian economy and present findings, demonstrating independent research and problem-solving abilities.
Tools & Resources
Company annual reports, Financial databases (e.g., CMIE Prowess if accessible), Academic research methodology guides
Career Connection
Showcases practical application of knowledge, critical for securing research-oriented roles or entry into consulting within the Indian business landscape.
Program Structure and Curriculum
Eligibility:
- No eligibility criteria specified
Duration: 3 years (6 semesters)
Credits: 132 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCHAECC101 | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Introduction to Environmental Studies, Natural Resources, Ecosystems, Biodiversity and its Conservation, Environmental Pollution, Human Population and the Environment |
| BCHCore101 | Financial Accounting-I | Core | 6 | Introduction to Accounting, Accounting Process (Journal, Ledger, Trial Balance), Final Accounts of Sole Proprietorship, Bills of Exchange, Consignment Accounts, Joint Venture Accounts |
| BCHCore102 | Business Law | Core | 6 | Indian Contract Act 1872 (General Principles), Special Contracts (Indemnity, Guarantee, Bailment, Pledge), The Sale of Goods Act 1930, The Negotiable Instruments Act 1881, The Consumer Protection Act 1986 |
| BCHGEC101 | Generic Elective - 1 | Generic Elective (GE) | 6 |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCHAECC201 | English Communication | Ability Enhancement Compulsory Course (AECC) | 2 | Theory of Communication, Grammar and Usage, Oral Communication, Written Communication, Reading Skills |
| BCHCore201 | Financial Accounting-II | Core | 6 | Partnership Accounts (Admission, Retirement, Death), Amalgamation of Partnership Firms, Dissolution of Partnership Firms, Hire Purchase System, Installment Payment System, Royalty Accounts |
| BCHCore202 | Business Mathematics | Core | 6 | Matrices and Determinants, Ratio, Proportion and Percentage, Interest and Annuities, Calculus (Differentiation), Calculus (Integration), Linear Programming (Formulation) |
| BCHGEC201 | Generic Elective - 2 | Generic Elective (GE) | 6 |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCHCore301 | Company Law | Core | 6 | Introduction to Company Law, Company Formation and Promotion, Memorandum and Articles of Association, Share Capital and Membership, Company Management and Meetings, Winding Up of Companies |
| BCHCore302 | Income Tax Law & Practice | Core | 6 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Heads of Income (Salaries, House Property), Heads of Income (PGBP, Capital Gains, Other Sources), Clubbing of Income and Set-off/Carry forward of Losses, Deductions from Gross Total Income |
| BCHCore303 | Principles of Marketing | Core | 6 | Introduction to Marketing, Marketing Environment and Segmentation, Product Decisions, Pricing Decisions, Promotion Decisions, Distribution Decisions |
| BCHSEC301 | Skill Enhancement Course - 1 | Skill Enhancement Course (SEC) | 4 |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCHCore401 | Corporate Accounting | Core | 6 | Accounting for Share Capital (Issue, Forfeiture, Reissue), Redemption of Debentures, Underwriting of Shares and Debentures, Final Accounts of Companies, Valuation of Goodwill and Shares, Cash Flow Statement |
| BCHCore402 | Cost Accounting | Core | 6 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Methods of Costing (Job, Batch, Contract), Process Costing |
| BCHCore403 | Business Statistics | Core | 6 | Measures of Central Tendency, Measures of Dispersion, Correlation Analysis, Regression Analysis, Index Numbers, Time Series Analysis |
| BCHSEC401 | Skill Enhancement Course - 2 | Skill Enhancement Course (SEC) | 4 |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCHCore501 | Auditing and Corporate Governance | Core | 6 | Fundamentals of Auditing, Internal Control System, Company Audit, Audit Report, Corporate Governance, Code of Business Conduct and Ethics |
| BCHCore502 | Fundamentals of Financial Management | Core | 6 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Decisions |
| BCHDSC501 | Discipline Specific Elective - 1 | Discipline Specific Elective (DSE) | 6 | |
| BCHDSC502 | Discipline Specific Elective - 2 | Discipline Specific Elective (DSE) | 6 |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCHCore601 | Goods and Services Tax (GST) and Customs Law | Core | 6 | Introduction to GST (CGST, SGST, IGST), Registration and Levy under GST, Input Tax Credit, Time and Value of Supply, Payment of Tax and Returns, Customs Act (Types of Duties, Valuation) |
| BCHCore602 | Management Accounting | Core | 6 | Introduction to Management Accounting, Analysis of Financial Statements (Ratio Analysis), Cash Flow Statement, Budgetary Control, Standard Costing, Marginal Costing |
| BCHDSC601 | Discipline Specific Elective - 3 | Discipline Specific Elective (DSE) | 6 | |
| BCHDSC602 | Discipline Specific Elective - 4 | Discipline Specific Elective (DSE) | 6 |
