

BCOM in General at Lala Laxmi Narayan Degree College


Prayagraj, Uttar Pradesh
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About the Specialization
What is General at Lala Laxmi Narayan Degree College Prayagraj?
This BCom program at Lala Laxmi Narayan Degree College focuses on providing a comprehensive understanding of commerce, business, and economics, aligned with the National Education Policy (NEP) 2020. It equips students with foundational knowledge and practical skills crucial for the dynamic Indian business landscape, preparing them for various roles across finance, accounting, marketing, and management sectors.
Who Should Apply?
This program is ideal for 10+2 graduates seeking entry into the vast domain of commerce and business administration. It also caters to individuals aiming for a strong academic foundation before pursuing professional certifications like CA, CS, or CMA. Aspiring entrepreneurs and those looking for government jobs in financial or administrative roles will find this program beneficial.
Why Choose This Course?
Graduates of this program can expect diverse career paths in accounting, banking, financial services, retail, and digital marketing. Entry-level salaries in India typically range from INR 2.5 to 4.5 lakhs annually, with significant growth potential. The program aligns with the skills required for government administrative services and various private sector roles.

Student Success Practices
Foundation Stage
Develop Strong Accounting & Economic Fundamentals- (Semester 1-2)
Focus rigorously on Financial Accounting, Micro & Macro Economics. Attend all lectures, solve numerical problems consistently, and review concepts regularly. Join study groups to clarify doubts and discuss complex topics.
Tools & Resources
Tally ERP, NCERT books for economics, Past year question papers, Online platforms like ICAI for basic accounting resources
Career Connection
A solid base is essential for higher studies (M.Com, MBA) and professional courses (CA, CS, CMA), and entry-level accounting/finance roles.
Enhance Business Communication & IT Skills- (Semester 1-2)
Actively participate in vocational courses like Business Communication and IT for Business. Practice writing business letters, reports, and improving presentation skills. Get hands-on with MS Office Suite and basic internet applications.
Tools & Resources
Microsoft Office Suite, Grammarly, Presentation tools like Canva, Online tutorials for basic computer skills
Career Connection
Crucial for effective workplace interaction, data handling, and professional correspondence in any business role.
Cultivate Holistic Personality & Values- (Semester 1-2)
Engage with co-curricular courses on Personality Development and Human Values & Ethics. Participate in college clubs, debates, and community service. Develop soft skills like teamwork, problem-solving, and ethical decision-making.
Tools & Resources
College clubs, NSS/NCC, Self-help books, Public speaking forums
Career Connection
Essential for overall career growth, leadership roles, and navigating corporate culture with integrity.
Intermediate Stage
Gain Practical Exposure through Digital & Banking Vocations- (Semester 3-5)
Maximize learning from vocational courses like Digital Marketing and Banking & Insurance. Seek mini-projects or short-term internships in local businesses or banking institutions to apply theoretical knowledge. Understand industry processes.
Tools & Resources
Google Digital Garage, NPTEL courses on banking, Local banks, Small businesses for real-world projects
Career Connection
Directly prepares students for roles in digital marketing agencies, e-commerce, banking operations, and insurance sales, areas with high demand in India.
Develop Analytical & Quantitative Prowess- (Semester 3-5)
Master subjects like Business Statistics, Cost Accounting, and Financial Management. Practice numerical problems extensively. Participate in inter-college competitions involving data analysis or financial case studies.
Tools & Resources
Excel for data analysis, Tally ERP, Financial calculators, Competitive exam preparation books for quant
Career Connection
Highly valued skills for financial analysts, market researchers, cost accountants, and management consultants in Indian firms.
Explore Electives and Build Domain-Specific Knowledge- (Semester 3-5)
Carefully choose Minor and Discipline Specific Electives based on career interests (e.g., finance, marketing). Dive deeper into the chosen subjects through additional reading, online certifications, and industry seminars.
Tools & Resources
Online courses (Coursera, edX) relevant to chosen electives, Industry reports, Business magazines
Career Connection
Allows for early specialization and provides a competitive edge for specific industry roles or advanced studies.
Advanced Stage
Ace Placement Preparation & Interview Skills- (Semester 6)
Dedicate significant time to placement preparation including resume building, aptitude tests, group discussions, and mock interviews. Seek guidance from college placement cells and alumni. Focus on current affairs and industry trends.
Tools & Resources
College placement cell, Online aptitude test platforms (e.g., IndiaBix), LinkedIn for networking, Company websites for research
Career Connection
Directly impacts success in securing jobs during campus placements or off-campus recruitment drives across India.
Undertake a High-Impact Internship/Project- (Semester 6)
Engage in a substantial internship or project (as part of the curriculum) that aligns with career goals. Focus on delivering tangible results, networking with professionals, and documenting learnings meticulously in a project report.
Tools & Resources
Industry mentors, Company software, Project management tools, Academic journals
Career Connection
Provides invaluable real-world experience, enhances resume, builds professional network, and often leads to pre-placement offers.
Cultivate Research Acumen & Global Perspective- (Semester 6)
Apply research methodology skills to explore a topic of interest, preparing for higher studies or roles requiring analytical thinking. Engage with Global Citizenship Education to understand broader societal and international contexts.
Tools & Resources
Academic databases, Research journals, UN reports, Current affairs analysis
Career Connection
Beneficial for roles in policy analysis, think tanks, international organizations, or pursuing M.Phil./Ph.D. for academic careers.
Program Structure and Curriculum
Eligibility:
- 10+2 from recognized board
Duration: 3 years (6 semesters)
Credits: 158 Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B010101T | Financial Accounting | Major Core | 4 | Basic Accounting Principles, Journal and Ledger, Trial Balance, Final Accounts, Partnership Accounts, Company Accounts |
| B010102T | Business Organization and Management | Major Core | 4 | Nature of Business, Forms of Organization, Planning, Organizing, Staffing, Directing and Controlling |
| B010103T | Micro Economics | Major Core | 4 | Economic Problem, Demand and Supply, Consumer Behaviour, Production and Cost Analysis, Market Structures |
| B010105P | Information Technology for Business | Vocational | 4 | Introduction to IT, MS Office Applications, Internet and Email, Data Security, E-Business Concepts |
| B010104T | Basic Computer Application | Co-curricular | 2 | Computer Hardware & Software, Operating Systems, Microsoft Word, Excel, PowerPoint, Basic Internet Usage, Cyber Security Basics |
| B010106C | Environmental Studies | Common | 4 | Natural Resources, Ecosystems, Biodiversity, Environmental Pollution, Global Environmental Issues, Sustainable Development |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B010201T | Business Law | Major Core | 4 | Indian Contract Act 1872, Special Contracts, Sale of Goods Act 1930, Negotiable Instruments Act 1881, Consumer Protection Act |
| B010202T | Business Statistics | Major Core | 4 | Data Collection and Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation Analysis, Regression Analysis, Index Numbers |
| B010203T | Macro Economics | Major Core | 4 | National Income Accounting, Theories of Employment, Money and Banking, Inflation, Business Cycles, Fiscal and Monetary Policies |
| B010205P | Business Communication | Vocational | 4 | Principles of Communication, Oral and Written Communication, Business Letters, Reports and Proposals, Presentation Skills, Group Discussions |
| B010204T | Personality Development | Co-curricular | 2 | Self-Awareness, Interpersonal Skills, Time Management, Stress Management, Goal Setting, Leadership Skills |
| B010206C | Human Values & Ethics | Common | 4 | Ethics and Morals, Value Education, Professional Ethics, Ethical Decision Making, Human Rights, Role of Values in Society |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B010301T | Corporate Accounting | Major Core | 4 | Issue of Shares and Debentures, Redemption of Debentures, Final Accounts of Companies, Valuation of Goodwill and Shares, Amalgamation, Internal Reconstruction |
| B010302T | Principles of Marketing | Major Core | 4 | Marketing Concepts, Marketing Mix, Market Segmentation, Product Life Cycle, Pricing Strategies, Promotion Mix |
| B010303T | Indian Economy | Major Core | 4 | Basic Characteristics of Indian Economy, Economic Planning, Agriculture Sector, Industrial Sector, Foreign Trade, Economic Reforms |
| B0103ME1 | Minor Elective (Student Choice) | Elective | 4 | |
| B010305P | Digital Marketing | Vocational | 4 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Social Media Marketing, Content Marketing, Email Marketing, Web Analytics |
| B010304T | Sports & Physical Education | Co-curricular | 2 | Physical Fitness, Yoga & Meditation, Major Sports, Healthy Lifestyle, Nutrition, First Aid |
| B010306C | Understanding India | Common | 4 | Indian History, Indian Geography, Indian Culture and Heritage, Indian Political System, Unity in Diversity, National Symbols |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B010401T | Cost Accounting | Major Core | 4 | Cost Concepts & Classifications, Cost Sheet, Material Control, Labour Cost Control, Overhead Control, Process Costing |
| B010402T | Principles of Financial Management | Major Core | 4 | Financial Management Scope, Capital Budgeting Decisions, Working Capital Management, Capital Structure Theories, Dividend Policy, Cost of Capital |
| B010403T | Public Finance | Major Core | 4 | Role of Government in Economy, Public Expenditure, Public Revenue (Taxation), Public Debt, Fiscal Policy, Budgeting |
| B0104ME1 | Minor Elective (Student Choice) | Elective | 4 | |
| B010405P | Banking and Insurance | Vocational | 4 | Types of Banks, Commercial Banking Operations, Reserve Bank of India, Principles of Insurance, Life Insurance, General Insurance |
| B010404T | General Knowledge and Current Affairs | Co-curricular | 2 | Indian Polity, Indian Economy, Science and Technology, Awards and Honors, Sports, Important National & International Events |
| B010406C | Constitutional Values and Fundamental Duties | Common | 4 | Preamble of Constitution, Fundamental Rights, Directive Principles of State Policy, Fundamental Duties, Constitutional Amendments, Democracy and Republic |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B010501T | Income Tax Law and Practice | Major Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Heads of Income, Deductions from Gross Total Income, Computation of Taxable Income, Income Tax Authorities |
| B010502T | Auditing | Major Core | 4 | Nature and Scope of Auditing, Types of Audit, Audit Planning, Internal Control System, Audit of Companies, Audit Report |
| B010503T | Goods and Services Tax (GST) | Major Core | 4 | Introduction to GST, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit, Registration under GST, Returns and Payments |
| B0105DSE1 | Discipline Specific Elective 1 (Student Choice) | Elective | 4 | |
| B0105DSE2 | Discipline Specific Elective 2 (Student Choice) | Elective | 4 | |
| B010505P | Retail Management | Vocational | 4 | Introduction to Retail, Retail Formats, Store Location and Layout, Merchandising, Supply Chain Management in Retail, Customer Relationship Management |
| B010504T | Entrepreneurship Development | Co-curricular | 2 | Entrepreneurship Concepts, Business Idea Generation, Business Plan Preparation, Sources of Finance, Government Schemes for Entrepreneurs, Legal Aspects of Business |
| B010506C | Analytical Ability and Digital Awareness | Common | 4 | Logical Reasoning, Data Interpretation, Problem Solving Techniques, Digital Literacy, Cyber Security Basics, Online Tools for Productivity |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B010601T | Management Accounting | Major Core | 4 | Nature and Scope of Management Accounting, Budgetary Control, Standard Costing and Variance Analysis, Marginal Costing, Fund Flow Statement, Ratio Analysis |
| B010602T | International Business | Major Core | 4 | International Business Environment, Theories of International Trade, Foreign Exchange Market, Multinational Corporations, Export-Import Procedures, International Financial Markets |
| B010603T | Entrepreneurial Finance | Major Core | 4 | Startup Funding, Venture Capital, Angel Investing, Business Valuation, Financial Planning for New Ventures, Exit Strategies |
| B0106DSE1 | Discipline Specific Elective 1 (Student Choice) | Elective | 4 | |
| B0106DSE2 | Discipline Specific Elective 2 (Student Choice) | Elective | 4 | |
| B010605P | E-Commerce | Vocational | 4 | Introduction to E-commerce, Business Models, Payment Gateways, Security Issues in E-commerce, Digital Marketing for E-commerce, Legal and Ethical Issues |
| B010604T | Research Methodology | Co-curricular | 2 | Research Design, Data Collection Methods, Sampling Techniques, Data Analysis, Report Writing, Ethical Considerations in Research |
| B010606C | Global Citizenship Education | Common | 4 | Global Challenges, Interconnectedness, Cultural Diversity, Social Justice, Human Rights, Peace and Conflict Resolution, Sustainable Development Goals |
| B0106IP1 | Internship / Project | Project | 2 | Practical Experience, Report Writing, Industry Exposure, Problem Solving, Data Analysis, Presentation Skills |




