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B-COM in General at Late Sarada Prasad Rawat Degree College

Late Sarada Prasad Rawat Degree College, Gorakhpur, established in 2005, is an affiliated college of Deen Dayal Upadhyay Gorakhpur University. It stands as a prominent institution offering undergraduate programs in Arts, Science, and Commerce, fostering academic excellence in the region.

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Gorakhpur, Uttar Pradesh

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About the Specialization

What is General at Late Sarada Prasad Rawat Degree College Gorakhpur?

This B.Com program at Late Sarada Prasad Rawat Degree College focuses on providing a comprehensive foundation in commerce and business principles. The curriculum is designed to equip students with essential knowledge in accounting, finance, economics, and management, preparing them for diverse roles in India''''s rapidly growing business sectors. This program emphasizes practical skills alongside theoretical understanding, making graduates industry-ready.

Who Should Apply?

This program is ideal for 10+2 graduates from commerce or science streams who aspire to build a career in business and finance. It caters to individuals seeking foundational knowledge for roles in accounting, banking, marketing, and entrepreneurship. The program also serves as a strong base for those aiming for professional qualifications like CA, CS, or MBA in India.

Why Choose This Course?

Graduates of this B.Com program can expect to pursue various career paths in India, including roles as accountants, financial analysts, tax consultants, marketing executives, or entrepreneurs. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential up to INR 8-12 LPA with experience. The program aligns with the foundational requirements for many Indian professional certifications.

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Specialization

Student Success Practices

Foundation Stage

Master Core Accounting & Business Concepts- (Semester 1-2)

Dedicate time to thoroughly understand fundamental concepts in Financial Accounting and Business Organization. Utilize textbooks, online tutorials, and peer study groups. Focus on practical application through numerical problems and case studies to solidify understanding.

Tools & Resources

NCERT Commerce books, Khan Academy Finance & Economics, University Library resources

Career Connection

A strong foundation is crucial for advanced subjects and competitive exams. It directly contributes to securing entry-level roles in accounting, auditing, and business operations.

Develop Effective Communication Skills- (Semester 1-2)

Actively participate in group discussions, presentations, and mock interviews. Practice written communication through assignments and reports. Join college clubs or societies focused on public speaking and debates to enhance soft skills vital for the corporate world.

Tools & Resources

Toastmasters International (if available), Grammarly, Online public speaking courses

Career Connection

Effective communication is a key differentiator in Indian job markets, improving interview performance and enabling smoother professional interactions, leading to better placements.

Explore Vocational Skills and Digital Literacy- (Semester 1-2)

Engage deeply with vocational subjects like Office Management or Banking and Insurance. Seek opportunities to learn basic computer applications, spreadsheet software (like MS Excel), and digital tools relevant to business operations. Consider short online courses for certifications.

Tools & Resources

Microsoft Office Suite, Tally ERP (basic level), NPTEL/Swayam courses on digital literacy

Career Connection

Acquiring practical vocational and digital skills early makes graduates more attractive to employers, particularly in administrative, banking, and data entry roles in India.

Intermediate Stage

Engage with Data Analysis and Interpretation- (Semester 3-4)

Focus on understanding statistical tools and their application in business scenarios. Practice data interpretation using real-world examples. Look for opportunities to work on small data projects or assignments that involve analyzing business data.

Tools & Resources

MS Excel for data analysis, Introduction to Statistics courses on Coursera/edX, Statistical software tutorials

Career Connection

Data analysis skills are highly valued in modern Indian businesses for decision-making, opening doors to roles in business analytics, market research, and financial modeling.

Pursue Internships and Industry Exposure- (Semester 3-4)

Actively search for summer internships (even unpaid initially) in local businesses, CA firms, or banks. Attend industry workshops, seminars, and guest lectures organized by the college. Network with professionals to understand industry trends.

Tools & Resources

Internshala, LinkedIn, College placement cell

Career Connection

Practical industry exposure provides invaluable real-world experience, helps build a professional network, and significantly boosts resume value for placements in Indian companies.

Deep Dive into Taxation and Auditing- (Semester 3-4)

Gain a thorough understanding of Income Tax laws and Auditing principles, which are critical for commerce graduates. Follow current tax news and amendments. Consider joining study groups for professional exams like CA/CS/CMA that heavily feature these subjects.

Tools & Resources

Income Tax Act of India, Accounting Standards, ICAI/ICSI study material

Career Connection

Expertise in taxation and auditing is in constant demand across all sectors in India, leading to secure roles in accounting firms, corporate finance departments, and as independent practitioners.

Advanced Stage

Develop Financial Acumen and Marketing Strategies- (Semester 5-6)

Intensively study Financial Management and Marketing Management. Participate in business case competitions, stock market simulations, or marketing campaigns (even mock ones). Understand how financial decisions impact business performance and how products are brought to market.

Tools & Resources

Business newspapers (Economic Times, Livemint), NSE/BSE websites for market data, Marketing blogs and journals

Career Connection

These skills are essential for managerial roles, investment banking, portfolio management, and marketing leadership positions in Indian and multinational corporations.

Undertake a Comprehensive Project Work- (Semester 5-6)

Approach the final year project or dissertation with seriousness. Choose a topic that aligns with your career interests. Conduct thorough research, data collection, and analysis. This project is a chance to apply all learned knowledge and showcase independent work.

Tools & Resources

Research methodologies textbooks, Statistical software (SPSS/R/Python basics), Academic databases

Career Connection

A well-executed project demonstrates research capabilities, problem-solving skills, and industry relevance, significantly enhancing job prospects and potential for higher studies.

Focus on Placement Preparation and Networking- (Semester 5-6)

Actively engage with the college placement cell. Prepare a strong resume, practice interview skills (HR, technical, and aptitude). Attend mock interviews and participate in placement drives. Leverage LinkedIn for professional networking and exploring job opportunities in India.

Tools & Resources

Resume builders (Canva), Online aptitude test platforms, LinkedIn for professional networking

Career Connection

Dedicated placement preparation ensures students are well-equipped to secure desirable job offers directly after graduation, leveraging the college''''s network and resources.

Program Structure and Curriculum

Eligibility:

  • 10+2 (Intermediate) examination with Commerce or Science stream from a recognized board, or equivalent qualification.

Duration: 3 Years (6 Semesters)

Credits: Credits not specified

Assessment: Internal: 25%, External: 75%

Semester-wise Curriculum Table

Semester 1

Subject CodeSubject NameSubject TypeCreditsKey Topics
Financial AccountingCore4Accounting Concepts and Principles, Journal, Ledger, Trial Balance, Final Accounts of Sole Proprietorship, Depreciation and Reserves, Partnership Accounts - Admission, Retirement, Death
Business Organization and ManagementCore4Nature and Scope of Business, Forms of Business Organization, Principles of Management, Planning and Decision Making, Organizing, Staffing, Directing, Controlling
Food, Nutrition and HygieneCo-curricular2Basic Nutrition Concepts, Balanced Diet and Macronutrients, Foodborne Diseases, Personal and Community Hygiene, Food Adulteration
Office ManagementVocational (Example from choices)3Office Environment and Layout, Office Correspondence and Records, Modern Office Equipment, Office Communication, Data Management in Office

Semester 2

Subject CodeSubject NameSubject TypeCreditsKey Topics
Corporate AccountingCore4Issue and Forfeiture of Shares, Issue and Redemption of Debentures, Final Accounts of Companies, Amalgamation and Reconstruction, Valuation of Shares and Goodwill
Business CommunicationCore4Process of Communication, Types of Communication, Barriers to Communication, Business Letters and Reports, Oral Communication and Presentation Skills
First Aid & HealthCo-curricular2Introduction to First Aid, Bandaging and Wound Care, Cardiopulmonary Resuscitation (CPR), Common Medical Emergencies, Health and Wellness Promotion
Banking and InsuranceVocational (Example from choices)3Evolution of Banking, Types of Banks and Functions, Negotiable Instruments, Principles of Insurance, Life and General Insurance Products

Semester 3

Subject CodeSubject NameSubject TypeCreditsKey Topics
Cost AccountingCore4Nature, Scope and Objectives of Cost Accounting, Cost Sheet and Cost Control, Material Costing and Inventory Control, Labor Costing and Overheads, Job, Batch and Contract Costing
Business StatisticsCore4Collection, Organization and Presentation of Data, Measures of Central Tendency, Measures of Dispersion and Skewness, Correlation and Regression Analysis, Index Numbers and Time Series Analysis
Human Values and Environmental StudiesCo-curricular2Value Education and Ethics, Environmental Concepts and Ecosystems, Biodiversity and Conservation, Environmental Pollution and Control, Sustainable Development
Entrepreneurship DevelopmentVocational (Example from choices)3Concept and Nature of Entrepreneurship, Entrepreneurial Motivation and Competencies, Small Business Management, Project Identification and Formulation, Sources of Finance for Entrepreneurs

Semester 4

Subject CodeSubject NameSubject TypeCreditsKey Topics
Income Tax Law and PracticeCore4Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salary and House Property, Profits and Gains of Business or Profession, Capital Gains and Income from Other Sources
AuditingCore4Meaning, Objectives and Types of Audit, Internal Control and Internal Check, Vouching and Verification of Assets and Liabilities, Audit Report and Certificates, Company Audit and Auditor''''s Rights
Analytical Ability and Digital AwarenessCo-curricular2Logical Reasoning and Data Interpretation, Quantitative Aptitude, Basics of Computer and Internet, Digital Literacy and Cyber Security, MS Office Applications
Goods & Services Tax (GST)Vocational (Example from choices)3Introduction to GST, Levy and Collection of GST, Input Tax Credit, Registration and Returns, Time and Value of Supply

Semester 5

Subject CodeSubject NameSubject TypeCreditsKey Topics
Financial ManagementCore4Nature and Scope of Financial Management, Capital Budgeting Decisions, Working Capital Management, Cost of Capital, Capital Structure Theories
Marketing ManagementCore4Concepts and Philosophies of Marketing, Marketing Mix - Product, Price, Place, Promotion, Consumer Behavior and Market Segmentation, New Product Development, Digital Marketing Basics
Discipline Specific Elective 1 (DSE-1) - Examples: Financial Markets & Institutions / Human Resource ManagementElective4Topics will vary based on the chosen elective, focusing on advanced concepts within finance or HR.
Discipline Specific Elective 2 (DSE-2) - Examples: Business Research Methods / Data Analytics for BusinessElective4Topics will vary based on the chosen elective, covering research methodologies or business data analysis.
Skill Enhancement Course (SEC) - Examples: Tally / Advanced ExcelSkill Enhancement3Topics will vary based on the chosen skill, providing practical training in software or specific business tools.

Semester 6

Subject CodeSubject NameSubject TypeCreditsKey Topics
Principles of InsuranceCore4Nature and Scope of Insurance, Principles of Life Insurance, Types of Life Insurance Policies, General Insurance - Fire, Marine, Health, IRDAI and Regulatory Framework
Goods & Service Tax (GST) - AdvancedCore4GST Council and its Functions, Composition Scheme and Reverse Charge Mechanism, E-way Bill and E-invoicing, Assessment and Audit under GST, GST Annual Return and Refunds
Discipline Specific Elective 3 (DSE-3) - Examples: International Accounting / Wealth ManagementElective4Topics will vary based on the chosen elective, covering global accounting standards or personal wealth management.
Discipline Specific Elective 4 (DSE-4) - Examples: Corporate Governance / Strategic ManagementElective4Topics will vary based on the chosen elective, focusing on ethical leadership or long-term business planning.
Project Work / DissertationProject6Identification of Research Problem, Literature Review, Data Collection and Analysis, Report Writing and Presentation, Viva Voce
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