

B-COM in Management at Lokanayak Omeo Kumar Das College


Sonitpur, Assam
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About the Specialization
What is Management at Lokanayak Omeo Kumar Das College Sonitpur?
This Management specialization program within the B.Com curriculum at Lokanayak Omeo Kumar Das College focuses on equipping students with foundational business principles and leadership acumen. Grounded in the dynamic Indian business landscape, it emphasizes practical managerial skills crucial for various sectors. The program aims to cultivate decision-making abilities and strategic thinking, preparing graduates for entry into diverse organizational roles. It integrates core commerce subjects with specialized management studies.
Who Should Apply?
This program is ideal for high school graduates with a keen interest in understanding business operations and organizational dynamics. It suits aspiring managers, entrepreneurs, and those aiming for leadership positions in Indian industries. Students seeking a blend of theoretical knowledge and practical application, along with a strong foundation for further studies like an MBA, will find this curriculum beneficial. No specific prerequisite background beyond 10+2 commerce or equivalent is typically required.
Why Choose This Course?
Graduates of this program can expect to pursue career paths in areas such as human resource management, marketing, operations, and general administration within Indian companies. Entry-level salaries typically range from INR 2.5 to 4.5 lakhs annually, with significant growth potential up to INR 8-15 lakhs with experience in middle management. The program builds a strong base for professional certifications in project management or human resources.

Student Success Practices
Foundation Stage
Master Business Fundamentals- (Semester 1-2)
Focus intently on core subjects like Financial Accounting, Business Law, and Micro Economics. Form study groups to discuss complex topics and use practical case studies from Indian businesses to understand theoretical concepts better.
Tools & Resources
Textbooks, Previous year question papers, Online platforms like Udemy/Coursera for supplementary courses, College library resources
Career Connection
A strong grasp of fundamentals is essential for all future management roles, providing the bedrock for informed decision-making and understanding business operations.
Develop Communication & Presentation Skills- (Semester 1-2)
Actively participate in classroom discussions, club activities, and college events requiring public speaking. Practice creating and delivering presentations on business topics to enhance confidence and clarity in communication.
Tools & Resources
Toastmasters International (if available), YouTube tutorials on public speaking, English language proficiency apps, College''''s communication labs
Career Connection
Effective communication is a critical skill for managers to lead teams, present strategies, and negotiate successfully in any Indian corporate setting.
Explore Entrepreneurial Mindset- (Semester 1-2)
Begin exploring case studies of successful Indian entrepreneurs and start-ups. Attend workshops or seminars on entrepreneurship development, even if basic, to understand the local business ecosystem and identify potential opportunities.
Tools & Resources
Local startup incubators'''' websites, Government schemes for entrepreneurs (e.g., Startup India), Biographies of Indian business leaders
Career Connection
Fosters innovation, problem-solving, and risk-taking abilities, which are valuable in both starting one''''s own venture and working in dynamic organizations.
Intermediate Stage
Build Analytical and Statistical Skills- (Semester 3-4)
Focus on strengthening skills in Business Statistics and Computer Applications in Business. Use spreadsheet software like MS Excel to analyze data, create reports, and solve business problems.
Tools & Resources
Microsoft Excel, SPSS (basic), Online data analysis tutorials, Statistical problem sets, Financial data from Indian companies
Career Connection
Essential for market research, financial analysis, and making data-driven decisions in management roles across Indian industries.
Engage in Skill Enhancement Projects- (Semester 3-4)
Seek out projects or internships related to marketing, HR, or finance, even if short-term or voluntary. Participate in college business plan competitions or case study analyses to apply theoretical knowledge to real-world scenarios.
Tools & Resources
College career services, LinkedIn for networking, Local businesses for micro-internships, Business magazines like Business India, Forbes India
Career Connection
Provides practical exposure, builds a resume, and helps in understanding specific functions of management in an Indian organizational context.
Network with Industry Professionals- (Semester 3-4)
Attend webinars, industry events, and guest lectures organized by the college or local business associations. Connect with alumni on platforms like LinkedIn to gain insights into various career paths in management.
Tools & Resources
LinkedIn, College alumni network, Local Chambers of Commerce
Career Connection
Opens doors to mentorship, internship opportunities, and understanding current industry trends and recruitment practices in India.
Advanced Stage
Specialize and Deepen Management Knowledge- (Semester 5-6)
Dive deep into your chosen DSEs like Human Resource Management, Organizational Behavior, Marketing, and Operations. Read advanced case studies, research papers, and industry reports specific to these areas in the Indian context.
Tools & Resources
Management journals, NPTEL courses, Industry-specific reports (e.g., by FICCI, CII), Advanced textbooks
Career Connection
Develops expertise for specific management roles, making you a more attractive candidate for specialized positions in HR, Marketing, or Operations departments of Indian companies.
Prepare for Placements and Higher Education- (Semester 5-6)
Actively participate in placement drives, mock interviews, and group discussions. Prepare a compelling resume tailored for management roles. Simultaneously, research MBA programs or other postgraduate options if further education is desired.
Tools & Resources
College placement cell, Aptitude test preparation books, Career counseling services, Online job portals (Naukri, LinkedIn Jobs), CAT/XAT/GMAT prep materials
Career Connection
Direct path to securing entry-level management positions or gaining admission to prestigious business schools for accelerated career growth.
Undertake an Applied Management Project- (Semester 5-6)
Work on a comprehensive project, ideally in collaboration with a local business or as part of a university assignment, integrating knowledge from various management subjects (finance, marketing, HR, operations). This could be a market study or a process improvement project.
Tools & Resources
Project management software (basic), Primary and secondary data collection methods, Academic mentors, Industry contacts
Career Connection
Demonstrates practical application skills, problem-solving abilities, and an understanding of integrated business functions – highly valued by Indian employers.
Program Structure and Curriculum
Eligibility:
- Pass in 10+2 examination in any stream with a minimum aggregate of 45% marks (40% for SC/ST/OBC) from a recognized Board/Council.
Duration: 3 years (6 semesters)
Credits: 160 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC-1 | Environmental Studies | Ability Enhancement Compulsory Course | 4 | Multidisciplinary Nature of Environmental Studies, Natural Resources and their Management, Ecosystems and Biodiversity, Environmental Pollution and Control, Social Issues and the Environment |
| CC-1 | Financial Accounting I | Core Course | 6 | Introduction to Accounting and Accounting Concepts, Accounting Process (Journal, Ledger, Trial Balance), Preparation of Final Accounts (Sole Proprietorship), Adjustment Entries and Financial Statements, Rectification of Errors |
| CC-2 | Business Law | Core Course | 6 | Indian Contract Act, 1872 (Essentials of a Valid Contract), Performance and Discharge of Contract, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019 |
| CC-3 | Micro Economics | Core Course | 6 | Introduction to Economics and Basic Concepts, Demand and Supply Analysis, Consumer Behavior (Utility and Indifference Curve), Production and Cost Analysis, Market Structures (Perfect Competition, Monopoly) |
| GE-1 | Business Organization & Management | Generic Elective (Management aligned) | 6 | Nature and Purpose of Business, Forms of Business Organization, Introduction to Management Concepts, Functions of Management: Planning and Organizing, Functions of Management: Staffing, Directing, and Controlling |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC-2 | English Communication | Ability Enhancement Compulsory Course | 4 | Theory of Communication, Types of Communication, Business Correspondence, Report Writing, Presentation Skills |
| CC-4 | Financial Accounting II | Core Course | 6 | Partnership Accounts: Admission, Retirement, Death, Dissolution of Partnership Firm, Branch Accounts, Departmental Accounts, Hire Purchase and Installment Systems |
| CC-5 | Corporate Law | Core Course | 6 | Companies Act, 2013: Introduction and Types of Companies, Formation of a Company, Memorandum and Articles of Association, Share Capital and Debentures, Company Meetings and Resolutions |
| CC-6 | Macro Economics | Core Course | 6 | National Income Accounting, Determination of Output and Employment (Classical and Keynesian), Money and Banking (Functions of RBI), Inflation: Causes, Effects, and Control, Fiscal Policy and Monetary Policy |
| GE-2 | Principles of Marketing | Generic Elective (Management aligned) | 6 | Introduction to Marketing and Core Concepts, Marketing Environment and Research, Market Segmentation, Targeting, and Positioning, Product Decisions and Product Life Cycle, Pricing, Promotion, and Distribution Decisions |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC-7 | Corporate Accounting I | Core Course | 6 | Accounting for Issue and Forfeiture of Shares, Redemption of Preference Shares and Debentures, Underwriting of Shares and Debentures, Managerial Remuneration, Valuation of Goodwill and Shares |
| CC-8 | Income Tax Law & Practice | Core Course | 6 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salary, Income from House Property, Profits and Gains of Business or Profession |
| CC-9 | Business Statistics | Core Course | 6 | Introduction to Statistics and Data Collection, Measures of Central Tendency, Measures of Dispersion, Correlation Analysis, Regression Analysis |
| SEC-1 | Computer Applications in Business | Skill Enhancement Course | 4 | Introduction to Computers and Operating Systems, MS Word for Business Documents, MS Excel for Data Analysis and Spreadsheets, MS PowerPoint for Presentations, Introduction to Database Management Systems |
| GE-3 | Indian Economy | Generic Elective | 6 | Basic Characteristics of Indian Economy, Economic Planning in India, Role of Agriculture in Indian Economy, Industrial Sector and MSMEs in India, Foreign Trade and Economic Reforms |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC-10 | Corporate Accounting II | Core Course | 6 | Accounting for Amalgamation and Absorption of Companies, External Reconstruction, Internal Reconstruction, Liquidation of Companies, Consolidated Financial Statements |
| CC-11 | Auditing & Corporate Governance | Core Course | 6 | Introduction to Auditing and Types of Audit, Audit Planning and Internal Control, Vouching and Verification of Assets and Liabilities, Company Audit and Auditor''''s Report, Corporate Governance and its Importance |
| CC-12 | Cost Accounting | Core Course | 6 | Introduction to Cost Accounting and Cost Concepts, Material Costing (FIFO, LIFO, Weighted Average), Labour Costing (Time and Piece Rate Systems), Overhead Costing and Absorption, Process Costing and Job Costing |
| SEC-2 | E-Commerce | Skill Enhancement Course | 4 | Introduction to E-Commerce and Business Models, E-Payment Systems, E-Security and Cyber Laws, E-Marketing and Advertising, Supply Chain Management and Logistics in E-Commerce |
| GE-4 | Entrepreneurship Development | Generic Elective (Management aligned) | 6 | Concept and Nature of Entrepreneurship, The Entrepreneurial Process, Business Plan Preparation, Sources of Finance for New Ventures, Government Policies and Support for SMEs in India |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC-13 | Financial Management | Core Course | 6 | Introduction to Financial Management and Goals, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Working Capital Management |
| CC-14 | Human Resource Management | Core Course (Management aligned) | 6 | Role and Functions of HRM, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal and Compensation Management |
| DSE-1 | Principles of Management | Discipline Specific Elective (Management) | 6 | Nature and Significance of Management, Evolution of Management Thought, Planning and Decision Making, Organizing and Departmentation, Directing and Controlling |
| DSE-2 | Organizational Behavior | Discipline Specific Elective (Management) | 6 | Foundations of Organizational Behavior, Personality, Perception, and Learning, Motivation Theories and Application, Group Dynamics and Team Building, Leadership and Conflict Management |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC-15 | Goods and Services Tax (GST) and Customs Law | Core Course | 6 | Basic Concepts of GST and its Framework, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit, Customs Act: Basic Provisions |
| CC-16 | International Business | Core Course (Management aligned) | 6 | Nature and Scope of International Business, Theories of International Trade, Modes of Entry into International Business, International Financial Markets and Institutions, World Trade Organization (WTO) |
| DSE-3 | Marketing Management | Discipline Specific Elective (Management) | 6 | The Marketing Process and Marketing Mix, Product Decisions and Product Life Cycle, Branding, Packaging, and Labeling, Channels of Distribution and Logistics, Sales Promotion, Advertising, and Digital Marketing |
| DSE-4 | Operations Management | Discipline Specific Elective (Management) | 6 | Introduction to Operations Management and its Scope, Facilities Location and Layout Planning, Inventory Management Techniques, Quality Management and Control, Supply Chain Management |




