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BCOM in General at Lal Bahadur Shastri Smarak Degree College
Maharajganj, Uttar Pradesh
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About the Specialization
What is GENERAL at Lal Bahadur Shastri Smarak Degree College Maharajganj?
This General BCom program at Lal Bahadur Shastri Smarak Degree College focuses on providing a comprehensive understanding of commerce, business, and finance. It is designed to equip students with fundamental knowledge and practical skills essential for a career in the dynamic Indian business environment, covering core areas from accounting to management. The curriculum is broadly structured to meet industry demands and prepare graduates for diverse roles.
Who Should Apply?
This program is ideal for fresh 10+2 graduates seeking entry into the vast domain of commerce and business. It attracts individuals aspiring to build a foundational career in accounting, finance, marketing, or general management. It is also suitable for those looking to pursue higher education like M.Com, MBA, or professional certifications after gaining a strong undergraduate base in commerce.
Why Choose This Course?
Graduates of this program can expect to pursue various India-specific career paths such such as Junior Accountant, Marketing Executive, Sales Analyst, Office Manager, or even government jobs. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential in Indian companies. The comprehensive knowledge gained also prepares students for competitive exams and entrepreneurial ventures.
Student Success Practices
Foundation Stage
Master Core Accounting Principles- (Semester 1-2)
Dedicate extra time to understand Financial Accounting and Corporate Accounting fundamentals. Practice solving problems daily from textbooks and online resources. Join peer study groups to clarify doubts and work on practical exercises. This builds a strong base for all future commerce subjects and professional courses.
Tools & Resources
NCERT/ICAI Accounting Textbooks, Online accounting tutorials, Tally ERP 9 practice software
Career Connection
A strong grasp of accounting is vital for roles like Junior Accountant, Bookkeeper, and is foundational for CA, CS, CMA aspirants in India.
Develop Foundational Business Communication Skills- (Semester 1-2)
Actively participate in classroom discussions, present on business topics, and practice written communication through reports and emails. Utilize college resources for English language proficiency and public speaking workshops. Effective communication is a universal skill crucial for any corporate role.
Tools & Resources
College communication labs, Online English learning apps (Duolingo, Grammarly), Public speaking clubs
Career Connection
Enhances employability across all sectors, particularly for roles requiring client interaction, team management, or marketing.
Build Basic Digital Literacy & Computer Application Skills- (Semester 1-2)
Beyond theoretical knowledge, spend time practicing with MS Office Suite (Excel for data, PowerPoint for presentations) and basic accounting software. Pursue short online courses for certifications in digital tools. This is indispensable for modern office environments and data handling.
Tools & Resources
Microsoft Office Suite, Free online courses (NPTEL, Coursera-basic), Tally ERP 9 tutorials
Career Connection
Essential for office administration, data entry, junior analyst roles, and boosts efficiency in almost any entry-level job.
Intermediate Stage
Engage in Practical Application of Business Laws & Taxation- (Semester 3-4)
Relate theoretical business laws (Contract Act, GST, Income Tax) to real-world scenarios. Participate in mock tax filing exercises or case study analyses. Seek opportunities to visit local firms or legal consultants to observe practical applications, which enhances understanding and problem-solving abilities.
Tools & Resources
Bare Acts of Laws, Income Tax India website, GST Portal, Case studies from academic journals
Career Connection
Prepares for roles in compliance, tax consulting firms, or legal departments, offering a significant advantage in the job market.
Explore Entrepreneurial & Marketing Concepts- (Semester 3-4)
Brainstorm business ideas, create mini business plans, and understand market segmentation. Engage with local entrepreneurs or small business owners to learn about their challenges and strategies. Participate in college business plan competitions to gain practical experience and network.
Tools & Resources
Startup India resources, Local business incubators, Marketing blogs & books
Career Connection
Fosters an entrepreneurial mindset, preparing for self-employment, family business management, or roles in business development and marketing.
Develop Data Analysis and Statistical Reasoning- (Semester 3-4)
Focus on understanding and applying business statistics concepts using tools like Excel. Practice interpreting financial reports and market data. This skill is highly valued in finance, marketing analytics, and market research, providing an edge in data-driven roles.
Tools & Resources
Microsoft Excel, Statistical functions tutorials, Business newspapers (Economic Times, Business Standard)
Career Connection
Opens doors to roles like market research analyst, business analyst, and finance data entry positions.
Advanced Stage
Undertake Industry-Relevant Project Work & Internships- (Semester 5-6)
Actively seek and complete a substantial project or internship in an area of interest (e.g., auditing, financial analysis, marketing). Apply classroom knowledge to real-world problems. Document findings thoroughly and seek mentorship for guidance. This is crucial for gaining hands-on experience and building a professional network.
Tools & Resources
Internshala, Naukri.com for internships, Company annual reports, Faculty mentors
Career Connection
Directly enhances resume, provides industry exposure, and often leads to pre-placement offers or strong recommendations for entry-level positions.
Intensify Placement Preparation and Skill Refinement- (Semester 5-6)
Focus on enhancing interview skills, resume building, and group discussion techniques. Regularly read business news and general knowledge for competitive exams. Work on advanced communication and presentation skills, preparing for a professional career.
Tools & Resources
Placement cell workshops, Online interview platforms, Current affairs magazines, LinkedIn for networking
Career Connection
Maximizes chances for successful placements in good companies and clearing competitive examinations for government jobs.
Explore Professional Certifications and Higher Education Options- (Semester 5-6)
While completing the BCom, research and consider professional certifications like Tally, NISM, or entry-level modules of CA/CS/CMA. Begin exploring options for M.Com or MBA for specialized career paths. This proactive approach ensures continuous learning and career advancement.
Tools & Resources
ICAI, ICSI, ICAI(CMA) websites, NISM certifications, University prospectuses for M.Com/MBA
Career Connection
Provides specialized skills and credentials, leading to higher-paying jobs, faster career progression, and expert roles in finance, accounting, or management.
Program Structure and Curriculum
Eligibility:
- 10+2 (Intermediate) in any stream from a recognized board, preferably with Commerce or Mathematics.
Duration: 6 semesters / 3 years
Credits: 140 Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOC-101 | Financial Accounting | Core | 4 | Accounting Concepts & Principles, Journal, Ledger, Trial Balance, Final Accounts (Sole Proprietorship), Depreciation Methods, Accounting for Non-Profit Organizations |
| BCOC-102 | Business Organization and Management | Core | 4 | Nature & Forms of Business Organization, Introduction to Management, Planning & Decision Making, Organizing & Staffing, Motivation & Leadership |
| BCOMV-101 | Computer Application in Business | Vocational | 4 | Fundamentals of Computers, Operating Systems & MS Office (Word, Excel, PowerPoint), Internet & E-mail, Business Data Management, Accounting Software Basics (e.g., Tally) |
| BCOM MINOR-101 | Principles of Microeconomics | Minor Elective | 4 | Demand and Supply Analysis, Consumer Behavior & Utility, Production & Cost Analysis, Market Structures (Perfect Competition, Monopoly), Pricing Strategies |
| BCOM CO-CURR-101 | Physical Education & Yoga | Co-curricular | 2 | Introduction to Physical Education, Basic Yoga Asanas & Pranayama, Health & Wellness Concepts, Sports & Games Fundamentals, First Aid & Safety |
| BCOM SEC-101 | Personality Development | Skill Enhancement | 2 | Self-Awareness & Self-Confidence, Communication Skills (Verbal & Non-Verbal), Goal Setting & Time Management, Positive Thinking & Stress Management, Etiquette & Grooming |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOC-201 | Corporate Accounting | Core | 4 | Issue & Forfeiture of Shares & Debentures, Redemption of Debentures, Company Final Accounts, Valuation of Goodwill & Shares, Amalgamation, Absorption & Reconstruction |
| BCOC-202 | Business Law | Core | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Indian Partnership Act, 1932, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019 |
| BCOMV-201 | Fundamentals of Entrepreneurship | Vocational | 4 | Concept & Evolution of Entrepreneurship, Role of Entrepreneurship in Economic Development, Business Idea Generation & Feasibility Analysis, Project Report Formulation, Government Support for Small Businesses |
| BCOM MINOR-201 | Indian Economy | Minor Elective | 4 | Basic Characteristics of Indian Economy, Economic Reforms since 1991, Agriculture, Industry, and Services Sectors, Poverty, Unemployment, and Inequality, Economic Planning in India |
| BCOM CO-CURR-201 | Human Values and Environmental Studies | Co-curricular | 2 | Ethics and Morality in Life, Environmental Pollution & Control, Natural Resources & Conservation, Ecosystems & Biodiversity, Sustainable Development Goals |
| BCOM SEC-201 | Digital Marketing Basics | Skill Enhancement | 2 | Introduction to Digital Marketing, Search Engine Optimization (SEO) Fundamentals, Social Media Marketing Strategies, Content Marketing & Email Marketing, Online Advertising Basics |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOC-301 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Cost Concepts & Classification, Material Costing & Control, Labour Costing & Control, Overhead Allocation & Absorption |
| BCOC-302 | Income Tax Law and Practice | Core | 4 | Basic Concepts & Definitions of Income Tax, Residential Status & Tax Liability, Heads of Income (Salary, House Property, Business), Deductions from Gross Total Income, Computation of Taxable Income & Tax Liability |
| BCOMV-301 | E-Commerce | Vocational | 4 | Introduction to E-Commerce Models, Online Payment Systems & Security, E-Marketing & Advertising, Legal & Ethical Issues in E-Commerce, Mobile Commerce & Future Trends |
| BCOM MINOR-301 | Banking & Insurance | Minor Elective | 4 | Commercial Banking Functions, Reserve Bank of India (RBI) & Monetary Policy, E-Banking & Digital Payments, Principles of Insurance, Types of Insurance (Life, General, Health) |
| BCOM CO-CURR-301 | General Awareness | Co-curricular | 2 | Current National & International Affairs, Indian Polity & Constitution Basics, Indian History & Geography, Science & Technology Developments, Sports & Awards |
| BCOM SEC-301 | Soft Skills for Professionals | Skill Enhancement | 2 | Interpersonal Skills & Teamwork, Conflict Resolution & Negotiation, Presentation & Public Speaking Skills, Group Discussion Techniques, Interview Preparation & Etiquette |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOC-401 | Management Accounting | Core | 4 | Nature & Scope of Management Accounting, Financial Statement Analysis (Ratio Analysis), Funds Flow & Cash Flow Statements, Budgetary Control & Flexible Budgeting, Standard Costing & Variance Analysis |
| BCOC-402 | Goods and Services Tax (GST) | Core | 4 | Introduction to GST in India, Concepts of CGST, SGST, IGST, UTGST, Levy & Collection of GST, Input Tax Credit Mechanism, GST Returns & Compliance |
| BCOMV-401 | Office Management | Vocational | 4 | Principles of Office Management, Office Automation & Digitalization, Filing & Indexing Systems, Office Communication (Internal & External), Office Layout & Ergonomics |
| BCOM MINOR-401 | Business Statistics | Minor Elective | 4 | Measures of Central Tendency & Dispersion, Correlation & Regression Analysis, Probability Theory & Distributions, Sampling & Hypothesis Testing, Index Numbers & Time Series Analysis |
| BCOM CO-CURR-401 | Communication Skills | Co-curricular | 2 | Fundamentals of Effective Communication, Written Communication (Reports, Emails), Oral Communication (Presentations, Public Speaking), Listening Skills & Feedback, Cross-Cultural Communication |
| BCOM SEC-401 | Data Analytics with Excel | Skill Enhancement | 2 | Excel Functions for Data Analysis, Data Cleaning & Transformation, Pivot Tables & Charts for Reporting, Basic Statistical Analysis in Excel, Data Visualization Principles |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOC-501 | Auditing | Core | 4 | Nature & Scope of Auditing, Types of Audit & Auditor''''s Appointment, Internal Control & Internal Audit, Vouching & Verification of Assets/Liabilities, Audit Report & Professional Ethics |
| BCOC-502 | Principles of Marketing | Core | 4 | Marketing Concepts & Environment, Consumer Behavior & Market Segmentation, Product Life Cycle & Branding, Pricing Strategies & Distribution Channels, Promotion Mix & Advertising |
| BCOC-503 | Financial Management | Core | 4 | Objectives of Financial Management, Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Policy Decisions |
| BCOC-504 | Human Resource Management | Core | 4 | Introduction to HRM & Functions, Human Resource Planning & Recruitment, Selection & Placement, Training & Development, Performance Appraisal & Compensation Management |
| BCOM Elective-501 | Investment Management | Discipline Specific Elective | 4 | Investment Avenues & Goals, Risk & Return Analysis, Equity & Debt Instruments, Mutual Funds & Portfolio Management, Capital Market Operations |
| BCOM Project-501 | Project Work | Major Project | 2 | Research Methodology, Data Collection & Analysis, Report Writing & Formatting, Literature Review, Presentation Skills |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOC-601 | International Business | Core | 4 | Globalization & International Trade Theories, World Trade Organization (WTO), Balance of Payments, Foreign Exchange Market & Risk Management, International Marketing & Logistics |
| BCOC-602 | Company Law | Core | 4 | Company Formation & Promotion, Memorandum & Articles of Association, Share Capital & Debentures, Company Meetings & Resolutions, Directors: Appointment, Powers & Duties |
| BCOC-603 | Marketing Research | Core | 4 | Introduction to Marketing Research Process, Research Design & Data Sources, Sampling Methods, Data Collection Tools (Questionnaires, Interviews), Data Analysis & Report Writing |
| BCOC-604 | Business Ethics & Corporate Governance | Core | 4 | Foundations of Business Ethics, Corporate Social Responsibility (CSR), Corporate Governance Principles & Practices, Role of Board of Directors & Shareholders, Ethical Decision Making & Whistleblowing |
| BCOM Elective-601 | Rural Marketing | Discipline Specific Elective | 4 | Rural Market Environment & Demographics, Rural Consumer Behavior, Product & Pricing Strategies for Rural Markets, Distribution Channels in Rural Areas, Promotion & Communication Strategies for Rural India |
| BCOM Viva-601 | Viva-Voce (on Project Work) | Viva-Voce | 2 | Project Defense & Justification, Understanding of Research Methodology, Analytical Skills & Subject Knowledge, Communication of Findings, Critical Thinking & Problem Solving |
