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B-COM in General at Ma Sukali Devi Mahavidyalaya Sahjaur
Deoria, Uttar Pradesh
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About the Specialization
What is General at Ma Sukali Devi Mahavidyalaya Sahjaur Deoria?
This Bachelor of Commerce (B.Com) program at Ma Sukali Devi Mahavidyalaya focuses on building a strong foundation in commerce, accounting, finance, and business management. It integrates theoretical knowledge with practical skills relevant to the evolving Indian business landscape. The curriculum is designed to meet the demands of various industries, providing students with a comprehensive understanding of commercial operations and economic principles crucial for success in India.
Who Should Apply?
This program is ideal for 10+2 graduates from commerce, science, or arts streams with an interest in business, finance, and economics. It is suitable for freshers seeking entry-level roles in accounting, banking, and financial services, as well as aspiring entrepreneurs aiming to understand business fundamentals. Students keen on pursuing higher education like M.Com, MBA, or professional qualifications such as CA, CS, or CMA will find this a strong preparatory ground.
Why Choose This Course?
Graduates of this program can expect to pursue diverse career paths in India including Accountant, Financial Analyst, Marketing Executive, Human Resources Professional, or Bank Officer. Entry-level salaries typically range from INR 2.5 to 4.5 LPA, with significant growth potential up to INR 8-15 LPA with experience. The program aligns with the foundational knowledge required for certifications like CA, CS, and CMA, enhancing career prospects in Indian companies.
Student Success Practices
Foundation Stage
Master Foundational Concepts with Daily Revision- (Semester 1-2)
Dedicate 1-2 hours daily to revise concepts from Financial Accounting, Business Organization, and Microeconomics. Focus on understanding principles rather than rote learning. Create summary notes and mind maps for quick review before exams.
Tools & Resources
NCERT Commerce textbooks, YouTube tutorials (e.g., CA Ankit, Study at Home), Practice questions from previous year papers
Career Connection
Strong fundamentals are crucial for all higher commerce studies and competitive exams like CA Foundation, banking PO exams, and initial corporate roles in India.
Develop Essential Communication & Computer Skills- (Semester 1-2)
Actively participate in Business Communication classes, practice public speaking, and write professional emails/reports. Simultaneously, become proficient in MS Office (Word, Excel, PowerPoint) and basic internet usage, especially for data entry and presentation.
Tools & Resources
Spoken English classes, Online typing tutors, Microsoft Office tutorials, Local computer centers
Career Connection
These are indispensable soft and technical skills expected in nearly every entry-level job across industries in India, significantly improving employability.
Engage in Peer Learning and Group Study- (Semester 1-2)
Form study groups with classmates to discuss difficult topics, solve problems together, and prepare for internal assessments. Teach concepts to peers to solidify your own understanding. Attend workshops on health and wellness offered by the college.
Tools & Resources
College library, Common study areas, Online collaboration tools (e.g., Google Meet for discussions)
Career Connection
Fosters teamwork, problem-solving, and communication abilities, which are highly valued in corporate environments and for managing personal well-being.
Intermediate Stage
Apply Accounting and Financial Concepts to Real-World Scenarios- (Semester 3-5)
Beyond textbooks, try to understand how Corporate Accounting, Cost Accounting, and Financial Management principles are applied in actual businesses. Read business newspapers (e.g., Economic Times, Business Standard) and analyze company financial reports.
Tools & Resources
Moneycontrol.com, BSE/NSE websites, Annual reports of Indian companies, Case studies on corporate finance
Career Connection
Develops analytical thinking and practical problem-solving skills, making students more attractive for roles in financial analysis, auditing, and corporate accounting firms.
Explore Entrepreneurship and Market Dynamics- (Semester 3-5)
Participate in college entrepreneurship cells or local business idea competitions. Develop a basic business plan. Understand marketing strategies and consumer behavior by observing local markets and digital advertising trends.
Tools & Resources
NITI Aayog startup initiatives, Local Chamber of Commerce events, Marketing blogs, Case studies on Indian startups
Career Connection
Cultivates an entrepreneurial mindset, creativity, and market awareness, valuable for starting own ventures or working in business development roles in the Indian market.
Undertake Basic Internships or Vocational Training- (Semester 3-5)
Seek short-term internships (1-3 months) in local CA firms, small businesses, banks, or NGOs to gain practical exposure. Focus on vocational courses like E-Commerce Fundamentals or Retail Management to gain specific industry skills.
Tools & Resources
Local job portals, College placement cell, Family/friends network, Government skill development programs
Career Connection
Provides crucial hands-on experience, builds a professional network, and enhances the resume for future job applications, particularly in regional markets.
Advanced Stage
Intensive Preparation for Professional Certifications & Placements- (Semester 6)
Identify career goals (e.g., banking, tax consultancy, corporate finance) and start preparing for relevant competitive exams (e.g., banking PO/clerk, SSC CGL) or professional courses (CA, CS, CMA final stages). Attend mock interviews and aptitude test workshops.
Tools & Resources
Online test series, Coaching institutes, Previous year question papers, LinkedIn for networking
Career Connection
Directly prepares students for high-demand jobs in India''''s financial sector and boosts chances of cracking competitive exams and securing desirable placements.
Conduct a Meaningful Project/Research Work- (Semester 6)
Choose a topic from Income Tax, Business Analytics, or Financial Management for your final project. Conduct thorough research, collect and analyze data, and present your findings effectively. This showcases analytical and research capabilities.
Tools & Resources
Research journals, Statistical software (e.g., Excel, R for basics), Library resources, Faculty guidance
Career Connection
Demonstrates analytical skills, independent problem-solving, and report writing, highly valued in research roles, advanced studies, and strategic business functions.
Network Strategically and Build a Professional Brand- (Semester 6)
Attend industry seminars, webinars, and alumni meets. Create a professional LinkedIn profile highlighting skills, projects, and internships. Network with professionals in your target industries for guidance and potential job leads.
Tools & Resources
LinkedIn, Industry associations, College alumni network, Career fairs
Career Connection
Opens doors to mentorship, hidden job opportunities, and staying updated with industry trends, critical for long-term career growth in India.
Program Structure and Curriculum
Eligibility:
- Intermediate (10+2) in Commerce or equivalent. Students from Science/Arts with Economics or Mathematics may also be eligible as per university norms.
Duration: 3 years / 6 semesters
Credits: 132 Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM101 | Financial Accounting | Core | 4 | Accounting Principles, Journal and Ledger, Trial Balance, Final Accounts, Consignment and Joint Venture |
| COM102 | Business Organization and Management | Core | 4 | Business Objectives, Forms of Organization, Management Functions, Motivation Theories, Leadership and Communication |
| COM103 | Microeconomics | Core | 4 | Economic Problems, Demand & Supply Analysis, Production Theory, Market Structures, Pricing Under Competition |
| COM104 | Business Communication | Ability Enhancement Compulsory Course (AECC) | 2 | Communication Process, Verbal & Non-Verbal Communication, Business Letters and Reports, Presentation Skills, Interview Techniques |
| COM105 | Health, Hygiene & Yoga | Co-curricular | 2 | Personal Hygiene, Nutrition and Diet, Common Diseases, Basic Yoga Asanas, Stress Management |
| COM106 | Digital Marketing | Vocational | 2 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Social Media Marketing, Content Marketing, Email Marketing, Google Ads |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM201 | Business Statistics | Core | 4 | Data Collection and Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression, Index Numbers |
| COM202 | Macroeconomics | Core | 4 | National Income Accounting, Consumption and Investment Theories, Money and Banking, Inflation and Deflation, Business Cycles |
| COM203 | Business Environment | Core | 4 | Economic Environment, Political and Legal Environment, Socio-Cultural Environment, Technological Environment, Global Business Environment |
| COM204 | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Natural Resources, Ecosystems and Biodiversity, Environmental Pollution, Global Environmental Issues, Environmental Protection Acts |
| COM205 | Leadership and Personality Development | Co-curricular | 2 | Traits of Effective Leadership, Communication Skills, Conflict Resolution, Time Management, Goal Setting and Motivation |
| COM206 | Office Automation | Vocational | 2 | MS Word for Document Creation, MS Excel for Data Analysis, MS PowerPoint for Presentations, Internet and Email Basics, Data Organization and Management |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM301 | Corporate Accounting | Core | 4 | Issue of Shares and Debentures, Company Final Accounts, Amalgamation and Absorption, Internal Reconstruction, Valuation of Goodwill and Shares |
| COM302 | Indian Economy | Core | 4 | Features of Indian Economy, Economic Planning in India, Agriculture Sector Challenges, Industrial Sector Development, Poverty, Unemployment, and Inequality |
| COM303 | Business Regulatory Framework | Core | 4 | Indian Contract Act 1872, Sale of Goods Act 1930, Consumer Protection Act 2019, Negotiable Instruments Act 1881, Foreign Exchange Management Act (FEMA) |
| COM304 | Computer Applications in Business | Skill Enhancement Course (SEC) | 2 | Advanced Spreadsheet Functions, Database Management Systems, Presentation Tools for Business, Business Software Applications, E-Commerce Applications |
| COM305 | Financial Literacy | Co-curricular | 2 | Budgeting and Personal Finance, Savings and Investment Basics, Understanding Insurance, Digital Payment Systems, Basics of Stock Market |
| COM306 | E-Commerce Fundamentals | Vocational | 2 | E-Commerce Business Models, Payment Gateways and Security, E-Commerce Marketing Strategies, Logistics and Supply Chain in E-Commerce, Legal Aspects of E-Commerce |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM401 | Cost Accounting | Core | 4 | Cost Concepts and Classification, Material Costing Methods, Labour Costing Techniques, Overhead Absorption, Standard Costing and Variance Analysis, Budgetary Control |
| COM402 | Principles of Marketing | Core | 4 | Marketing Mix (4Ps), Product Life Cycle, Pricing Strategies, Promotion Mix, Channels of Distribution, Market Segmentation |
| COM403 | Company Law | Core | 4 | Types of Companies, Memorandum and Articles of Association, Shares and Debentures, Company Meetings and Resolutions, Winding Up of Companies |
| COM404 | Entrepreneurship Development | Skill Enhancement Course (SEC) | 2 | Concept of Entrepreneurship, Entrepreneurial Traits and Skills, Business Idea Generation, Business Plan Preparation, Funding Sources and Government Schemes |
| COM405 | Constitution and Human Rights | Co-curricular | 2 | Preamble and Basic Structure of Constitution, Fundamental Rights and Duties, Directive Principles of State Policy, Human Rights Concepts, Indian Judicial System |
| COM406 | Retail Management | Vocational | 2 | Introduction to Retailing, Retail Formats and Store Location, Merchandise Management, Retail Pricing Strategies, Customer Relationship Management in Retail |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM501 | Goods and Services Tax & Custom Law | Core | 4 | GST Concepts and Principles, GST Registration and Return Filing, Input Tax Credit Mechanism, Custom Duty Valuation and Assessment, Exemptions and Refunds under GST |
| COM502 | Financial Management | Core | 4 | Financial Decisions and Goals, Capital Budgeting Techniques, Working Capital Management, Cost of Capital, Dividend Policy Decisions |
| COM503 | Auditing | Core | 4 | Types of Audit and Auditor''''s Qualification, Internal Control System, Audit Procedure and Vouching, Audit Report and Certificates, Special Audits |
| COM504 | Human Resource Management | Discipline Specific Elective (DSE) | 3 | HR Planning and Job Analysis, Recruitment and Selection, Training and Development, Performance Appraisal, Compensation and Benefits Management |
| COM505 | International Business | Discipline Specific Elective (DSE) | 3 | Globalization and its Drivers, Theories of International Trade, WTO and International Institutions, Foreign Exchange Market, International Marketing Strategies |
| COM506 | Research Methodology | Skill Enhancement Course (SEC) | 2 | Research Design, Data Collection Methods, Sampling Techniques, Hypothesis Testing Basics, Report Writing and Presentation |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM601 | Income Tax Law & Practice | Core | 4 | Residential Status and Tax Incidence, Heads of Income (Salary, House Property, PGBP), Capital Gains and Other Sources, Deductions from Gross Total Income, Assessment of Individuals, TDS and Advance Tax |
| COM602 | Business Analytics | Core | 4 | Introduction to Business Analytics, Data Mining Concepts, Descriptive Analytics, Predictive Analytics Models, Data Visualization and Business Intelligence |
| COM603 | Banking & Insurance | Core | 4 | Types of Banks and Functions, Central Banking (RBI), Commercial Banking Operations, Types of Insurance (Life, General), IRDAI and Insurance Regulations |
| COM604 | Supply Chain Management | Discipline Specific Elective (DSE) | 3 | Logistics and Supply Chain Concepts, Inventory Management Techniques, Transportation and Warehousing, Supply Chain Strategy and Design, Global Supply Chain Management |
| COM605 | Project Work / Research Project | Project | 3 | Problem Identification and Formulation, Literature Review and Objectives, Methodology and Data Collection, Data Analysis and Interpretation, Findings, Conclusion and Report Writing |
| COM606 | Financial Planning & Wealth Management | Skill Enhancement Course (SEC) | 2 | Personal Financial Planning Process, Investment Planning (Equity, Debt, Real Estate), Retirement Planning, Mutual Funds and Portfolio Management, Estate Planning |
