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B-COM-HONS in General at Kirori Mal College
Delhi, Delhi
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About the Specialization
What is General at Kirori Mal College Delhi?
This B.Com (Hons.) program at Kirori Mal College focuses on providing a comprehensive understanding of core commerce disciplines. It equips students with strong theoretical foundations and practical skills in accounting, finance, law, economics, and management, highly relevant to India''''s dynamic business environment. The program aims to foster analytical abilities and ethical business practices crucial for contemporary Indian industry.
Who Should Apply?
This program is ideal for ambitious 10+2 graduates aspiring for a robust career in finance, accounting, or general management within India. It is suited for students seeking in-depth conceptual knowledge, strong analytical skills, and a pathway to professional certifications. Aspiring entrepreneurs and those targeting competitive exams also find the curriculum beneficial.
Why Choose This Course?
Graduates of this program can expect diverse India-specific career paths in financial services, auditing, taxation, banking, and corporate management. Entry-level salaries typically range from INR 3.5 to 6 LPA, with significant growth potential to 10-20 LPA for experienced professionals. The degree also aligns well with preparations for professional certifications like CA, CS, CMA, and MBA programs.
Student Success Practices
Foundation Stage
Master Fundamental Concepts- (Semester 1-2)
Dedicate time to thoroughly understand foundational subjects like Financial Accounting and Business Laws. Form study groups with peers to discuss complex topics, solve numerical problems, and review case studies regularly. Utilize college library resources and online tutorials for deeper understanding.
Tools & Resources
Textbooks, Study Groups, College Library, NPTEL Commerce modules
Career Connection
A strong foundation is critical for advanced subjects and competitive exams like CA/CS/CMA, building confidence for future career specialization.
Develop Essential Software Skills- (Semester 1-2)
Beyond classroom learning, take initiative to learn essential business software. Focus on advanced Excel for data analysis (e.g., pivot tables, VLOOKUP) and basic accounting software like Tally. Participate in workshops or online courses to build these practical skills early on.
Tools & Resources
Microsoft Excel, TallyPrime, Coursera/Udemy Excel courses, College workshops
Career Connection
Proficiency in these tools is highly valued by employers, enhancing internship and job prospects in accounting and finance roles.
Engage in Co-curricular Activities- (Semester 1-2)
Join college societies related to commerce, economics, or entrepreneurship. Actively participate in debates, quizzes, and case study competitions. This builds communication, teamwork, and leadership skills crucial for holistic development and professional networking.
Tools & Resources
Commerce Association, Debating Society, Entrepreneurship Cell
Career Connection
Participation showcases soft skills to recruiters, improves public speaking, and expands your professional network within and beyond college.
Intermediate Stage
Seek Early Industry Exposure- (Semester 3-4)
Look for short-term internships or virtual experience programs in your areas of interest, such as finance, marketing, or HR. This helps in understanding real-world applications of theoretical concepts and clarifies career aspirations. Network with professionals through college alumni events.
Tools & Resources
Internshala, LinkedIn, College Placement Cell, Alumni Network
Career Connection
Early exposure helps you identify your niche, builds a professional resume, and provides valuable networking opportunities for future placements.
Strengthen Analytical and Problem-Solving Abilities- (Semester 3-4)
Focus on applying theoretical knowledge to practical problems in subjects like Business Statistics, Corporate Accounting, and Income Tax. Solve case studies, engage in simulations, and participate in business hackathons to hone your analytical and critical thinking skills.
Tools & Resources
Case Study Competitions, Financial Modeling exercises, Business Simulation Games
Career Connection
These skills are highly sought after in consulting, finance, and analytical roles, improving your chances in competitive interviews.
Explore Interdisciplinary Learning- (Semester 3-4)
Utilize the Generic Elective options to explore subjects outside commerce like psychology, economics, or computer science. This broadens your perspective and can lead to unique skill combinations, making you a more versatile professional.
Tools & Resources
University of Delhi GE options, NPTEL, Swayam courses
Career Connection
A diverse skill set makes you adaptable to various industry roles and offers a competitive edge in a multi-faceted job market.
Advanced Stage
Intensive Placement and Interview Preparation- (Semester 5-6)
Begin rigorous preparation for placements by focusing on aptitude tests, group discussions, and personal interviews. Practice mock interviews, build a strong resume, and research target companies. Utilize career counseling services offered by the college.
Tools & Resources
Placement Cell workshops, Online aptitude platforms, Mock interview sessions, Resume builders
Career Connection
Directly enhances your chances of securing desirable placements and kickstarting your professional career immediately after graduation.
Undertake a Comprehensive Research Project- (Semester 5-6)
Engage in a self-initiated research project or an advanced academic paper in an area of your interest (e.g., financial markets, consumer behavior). This demonstrates your ability for independent work, in-depth analysis, and critical reporting.
Tools & Resources
Faculty Mentors, Academic Journals, Research Databases like Jstor/EBSCO
Career Connection
Showcases research acumen and analytical rigor, particularly beneficial for roles in financial analysis, market research, or for pursuing higher education like MBA/M.Com.
Pursue Professional Certifications- (Semester 5-6)
Consider starting preparatory work or enrolling in foundational modules for industry-recognized professional certifications like NISM (for finance), CMA (for management accounting), or digital marketing certifications. This adds specialized skills to your profile.
Tools & Resources
NISM certifications, Google Digital Garage, ACCA/CMA foundational courses
Career Connection
These certifications provide a competitive edge, validate specialized skills, and often lead to better roles and salary packages in specific industry verticals.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 examination or equivalent from a recognized board with required aggregate percentage as per University of Delhi admission guidelines. Specific subject requirements may apply, typically including Mathematics, Accountancy, or Economics.
Duration: 3 years (6 semesters)
Credits: Approximately 130-132 credits Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCH1.1 | Financial Accounting | Discipline Specific Core | 6 | Theoretical Framework of Accounting, Accounting Process and Journal Entries, Preparation of Final Accounts, Accounting for Non-Profit Organizations, Partnership Accounts: Admission, Retirement, Death |
| BCH1.2 | Business Laws | Discipline Specific Core | 6 | Indian Contract Act 1872: Essentials of a Valid Contract, Performance and Breach of Contract, Sale of Goods Act 1930: Conditions and Warranties, Negotiable Instruments Act 1881: Cheques, Bills of Exchange, Consumer Protection Act 2019: Rights and Redressal |
| BCH1.3 | Business Organization and Management | Discipline Specific Core | 6 | Introduction to Business and its Environment, Forms of Business Organization: Sole Proprietorship, Partnership, Joint Stock Company, Cooperatives, MNCs, Principles of Management: Planning, Organizing, Staffing, Directing and Controlling Functions of Management |
| AEC101 | Environmental Studies | Ability Enhancement Compulsory Course | 4 | Natural Resources: Renewable and Non-Renewable, Ecosystems: Structure and Function, Biodiversity and its Conservation, Environmental Pollution: Causes, Effects, Control, Climate Change and Sustainable Development |
| VAC101 | Digital Empowerment | Value Addition Course | 2 | Basics of Digital Literacy and Internet Usage, Introduction to Digital Payment Systems, Cyber Security Awareness and Best Practices, Using Productivity Tools: MS Office/Google Suite, Understanding Social Media for Professional Use |
| SEC101 | Communication in Everyday Life | Skill Enhancement Course | 2 | Fundamentals of Communication Process, Verbal and Non-Verbal Communication Skills, Active Listening and Empathy, Effective Presentation Techniques, Basic Business Writing and Email Etiquette |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCH2.1 | Corporate Laws | Discipline Specific Core | 6 | Companies Act 2013: Characteristics of Company, Formation and Types of Companies, Share Capital and Debentures, Company Meetings and Resolutions, Management and Administration of Companies |
| BCH2.2 | Business Statistics | Discipline Specific Core | 6 | Introduction to Statistics and Data Collection, Measures of Central Tendency: Mean, Median, Mode, Measures of Dispersion: Range, Variance, Standard Deviation, Correlation Analysis: Karl Pearson and Spearman''''s Rank, Regression Analysis: Simple Linear Regression |
| BCH2.3 | Principles of Marketing | Discipline Specific Core | 6 | Introduction to Marketing Concepts and Philosophies, Marketing Environment: Micro and Macro, Consumer Behavior and Market Segmentation, Marketing Mix: Product, Price, Place, Promotion, Product Life Cycle and New Product Development |
| AEC201 | English Language | Ability Enhancement Compulsory Course | 4 | Reading Comprehension and Critical Thinking, Grammar and Usage in Academic Writing, Formal Letter and Report Writing, Essay Writing and Argumentation, Public Speaking and Group Discussions |
| VAC201 | Ethics and Culture | Value Addition Course | 2 | Foundations of Ethical Thought, Business Ethics and Corporate Social Responsibility, Indian Ethos and Values in Management, Cultural Diversity and Inclusion, Ethical Decision-Making Frameworks |
| SEC201 | Data Analysis using Spreadsheets | Skill Enhancement Course | 2 | Basic Spreadsheet Functions and Formulas, Data Sorting, Filtering, and Validation, Creating Charts and Graphs for Data Visualization, Using Pivot Tables for Data Summarization, Introduction to Statistical Functions in Excel |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCH3.1 | Corporate Accounting | Discipline Specific Core | 6 | Accounting for Issue and Forfeiture of Shares, Redemption of Debentures and Preference Shares, Financial Statements of Companies, Cash Flow Statement as per AS-3, Amalgamation, Absorption and Internal Reconstruction |
| BCH3.2 | Cost Accounting | Discipline Specific Core | 6 | Introduction to Cost Accounting: Concepts and Objectives, Material Cost Control: Inventory Management, Labour Costing: Incentive Schemes and Overheads, Job Costing, Process Costing and Contract Costing, Budgetary Control and Variance Analysis |
| BCH3.3 | Human Resource Management | Discipline Specific Core | 6 | Introduction to Human Resource Management, Human Resource Planning and Job Analysis, Recruitment, Selection and Placement, Training and Development Programs, Performance Appraisal and Compensation Management |
| GE301 | Principles of Microeconomics | Generic Elective | 5 | Demand and Supply Analysis, Consumer Behavior: Utility and Indifference Curves, Production and Cost Analysis, Market Structures: Perfect Competition, Monopoly, Monopolistic Competition, Oligopoly |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCH4.1 | Income Tax Law | Discipline Specific Core | 6 | Basic Concepts of Income Tax Act 1961, Residential Status and Tax Incidence, Income from Salaries and House Property, Profits and Gains of Business or Profession, Deductions from Gross Total Income, Computation of Tax |
| BCH4.2 | Management Accounting | Discipline Specific Core | 6 | Introduction to Management Accounting, Analysis of Financial Statements: Ratio Analysis, Fund Flow Statement and Cash Flow Statement, Marginal Costing and Break-Even Analysis, Relevant Costing for Managerial Decisions |
| BCH4.3 | E-Commerce | Discipline Specific Core | 6 | Introduction to E-Commerce and its Business Models, Technology Infrastructure for E-Commerce, E-Payment Systems and Online Banking, E-Security Threats and Measures, Legal and Ethical Issues in E-Commerce |
| GE401 | Principles of Macroeconomics | Generic Elective | 5 | National Income Accounting: GDP, GNP, NNP, Determination of Output and Employment, Money and Banking: Functions of Money, Central Bank, Inflation: Types, Causes, and Effects, Fiscal Policy and Monetary Policy |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCH5.1 | Auditing & Corporate Governance | Discipline Specific Core | 6 | Introduction to Auditing: Objectives and Types, Internal Control System and Internal Audit, Vouching and Verification of Assets and Liabilities, Company Audit: Auditor''''s Appointment, Rights and Duties, Corporate Governance: Principles and Best Practices |
| DSE5.1 | Financial Management | Discipline Specific Elective | 5 | Goals and Objectives of Financial Management, Capital Budgeting Decisions: Techniques and Evaluation, Cost of Capital and Capital Structure Theories, Working Capital Management: Components and Policy, Dividend Decisions and Theories |
| DSE5.2 | International Business | Discipline Specific Elective | 5 | Introduction to International Business and Globalization, Theories of International Trade and Investment, Foreign Exchange Market and Exchange Rate Mechanisms, International Financial Institutions: IMF, World Bank, Export-Import Procedures and Documentation |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCH6.1 | Goods & Services Tax (GST) & Customs Law | Discipline Specific Core | 6 | Introduction to Goods and Services Tax (GST), Levy, Collection, and Exemption under GST, Input Tax Credit Mechanism, Registration, Returns, and Refund Procedures, Overview of Customs Law and Valuation |
| DSE6.1 | Investment Analysis & Portfolio Management | Discipline Specific Elective | 5 | Investment Environment and Avenues, Risk and Return Analysis, Equity Valuation: Fundamental and Technical Analysis, Portfolio Theory: Diversification and Markowitz Model, Mutual Funds and Derivatives Introduction |
| DSE6.2 | Project Management | Discipline Specific Elective | 5 | Introduction to Project Management: Concepts and Life Cycle, Project Planning: Scope, Time, and Cost Management, Project Scheduling Techniques: PERT and CPM, Project Risk Management and Quality Management, Project Evaluation and Termination |
