

B-COM in General at Maa Mansha Devi Mahavidyalaya, Barhani, Chandauli


Chandauli, Uttar Pradesh
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About the Specialization
What is General at Maa Mansha Devi Mahavidyalaya, Barhani, Chandauli Chandauli?
This B.Com program at Maa Mansha Devi Mahavidyalaya focuses on foundational and advanced aspects of commerce, finance, and business administration. Designed under the NEP 2020 framework and affiliated with MGKVP, it equips students with essential skills for diverse roles in India''''s rapidly evolving economic landscape. The curriculum emphasizes both theoretical knowledge and practical applications relevant to Indian industry, preparing graduates for dynamic career challenges in a competitive market.
Who Should Apply?
This program is ideal for 10+2 graduates with a strong interest in commerce, accounting, finance, and management. It targets aspiring accountants, financial analysts, business managers, and entrepreneurs seeking a comprehensive understanding of business operations and economic principles. Individuals desiring to contribute to India''''s growing corporate sector and enhance their employability will find this program highly beneficial.
Why Choose This Course?
Graduates of this program can expect to pursue India-specific career paths in accounting, banking, financial services, taxation, and retail. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth trajectories for experienced professionals. The program provides a solid base for pursuing higher education like M.Com, MBA, or professional certifications such as CA, CS, and CMA in India.

Student Success Practices
Foundation Stage
Master Core Accounting Principles- (Semester 1-2)
Dedicate time to thoroughly understand Financial Accounting and Business Laws. Practice problem-solving daily from textbooks and online resources. Join study groups to discuss complex concepts and clarify doubts with peers and faculty.
Tools & Resources
NCERT Accountancy books, ICAI study material (foundation level), YouTube tutorials
Career Connection
A strong grasp of fundamentals is crucial for entry-level roles in accounting, taxation, and compliance, forming the bedrock for professional certifications like CA/CS.
Develop Foundational Business Software Skills- (Semester 1-2)
Actively participate in Computer Application in Business classes. Gain hands-on proficiency in MS Excel for data analysis and Tally for accounting. Seek out online courses or college workshops to enhance software expertise beyond classroom teaching.
Tools & Resources
MS Office Suite, Tally ERP 9/Prime, Coursera/Udemy basic courses
Career Connection
Proficiency in business software is a non-negotiable skill for almost all commerce roles, improving efficiency and employability in data-driven Indian businesses.
Build Effective Communication and Soft Skills- (Semester 1-2)
Engage in co-curricular activities like debates, presentations, and group discussions. Focus on improving verbal and written communication. Actively participate in personality development workshops offered by the college to enhance interpersonal skills.
Tools & Resources
College communication labs, Toastmasters (if available), English language learning apps
Career Connection
Strong communication and soft skills are vital for success in interviews, client interactions, and team collaboration in any Indian corporate environment.
Intermediate Stage
Gain Practical Tax and Audit Knowledge- (Semester 3-4)
Deep dive into Income Tax Law & Accounts and Auditing. Solve case studies and practical problems. Consider shadowing a local CA or tax consultant for a brief period to observe real-world application of tax and audit concepts.
Tools & Resources
Taxmann publications, ICAI audit standards, local CA firms for observation
Career Connection
This knowledge is essential for roles in taxation, internal audit, and financial compliance, highly sought after in Indian businesses and accounting firms.
Understand Financial Markets and Systems- (Semester 3-4)
Actively follow Indian financial news and market trends. Engage in virtual stock market simulations or mock trading. Analyze annual reports of Indian companies to understand financial health and market positioning.
Tools & Resources
Moneycontrol.com, NSE/BSE websites, virtual trading apps
Career Connection
Understanding financial markets opens doors to careers in banking, investment, and financial analysis within India''''s growing financial services sector.
Explore Entrepreneurship and Small Business Concepts- (Semester 3-4)
Participate in college entrepreneurship cells or local startup events. Develop a mini business plan for an idea, even if hypothetical. Network with local entrepreneurs to understand the challenges and opportunities in the Indian market.
Tools & Resources
Startup India portal, EDC (Entrepreneurship Development Cell) activities, local business chambers
Career Connection
Cultivating an entrepreneurial mindset can lead to self-employment, starting a venture, or taking on leadership roles in SMEs, a significant part of the Indian economy.
Advanced Stage
Undertake Industry-Relevant Internships- (Semester 5-6)
Actively seek and complete internships in accounting firms, banks, or corporate finance departments. Focus on applying theoretical knowledge to practical scenarios. Document learning and build a strong professional network.
Tools & Resources
LinkedIn, Internshala, college placement cell
Career Connection
Internships are critical for gaining practical experience, making industry contacts, and significantly boosting placement prospects in Indian companies.
Specialized Skill Development for Placements- (Semester 5-6)
Based on career interests, gain specialized skills in areas like Advanced Excel, financial modeling, or GST compliance software. Prepare for aptitude tests and group discussions through mock sessions. Tailor your resume and interview skills for specific job roles.
Tools & Resources
Advanced Excel courses, GST software training, placement preparatory platforms
Career Connection
Targeted skill development makes you job-ready for specific roles in finance, taxation, or audit, improving your chances of securing preferred placements.
Engage in Research Projects and Case Studies- (Semester 5-6)
Collaborate with faculty on research projects or undertake a capstone project/dissertation. Analyze complex business case studies from an Indian context. This develops analytical and problem-solving skills crucial for strategic roles.
Tools & Resources
JSTOR (access via college library), Harvard Business Review cases (Indian context), faculty mentorship
Career Connection
Demonstrates critical thinking and research capabilities, appealing to employers seeking candidates for management trainee or analytical roles in India.
Program Structure and Curriculum
Eligibility:
- Intermediate (10+2) or equivalent examination recognized by the University
Duration: 3 Years / 6 Semesters
Credits: 116 Credits Credits
Assessment: Internal: 25% (for major theory papers), External: 75% (for major theory papers)
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-01 | Financial Accounting | Major | 4 | Introduction to Accounting, Accounting Concepts and Conventions, Journal, Ledger, Trial Balance, Final Accounts of Sole Proprietorship, Depreciation and Reserves, Partnership Accounts |
| COM-02 | Business Organization and Management | Major | 4 | Nature and Scope of Business, Forms of Business Organization, Principles of Management, Planning and Decision Making, Organization Structure, Motivation and Leadership |
| COM-03 | Micro Economics | Major | 4 | Nature and Scope of Economics, Consumer Behavior and Utility Analysis, Theory of Demand and Supply, Production Function and Costs, Market Structures, Factor Pricing |
| VOC-01 | Computer Application in Business | Vocational | 2 | Introduction to Computers, Operating Systems, MS Word and Excel, Internet and E-commerce Basics, Data Security Concepts, Presentation Tools |
| COC-01 | Co-curricular Course (e.g., Physical Education & Yoga) | Co-curricular | 2 | Basic Yoga Asanas, Importance of Physical Fitness, Healthy Lifestyle Choices, Stress Management Techniques, Team Sports and Activities, First Aid Basics |
| MAND-01 | Food, Nutrition & Hygiene | Mandatory | 2 | Balanced Diet Components, Nutritional Deficiencies, Food Preservation, Personal and Community Hygiene, Food Safety Standards, Common Health Issues |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-04 | Business Law | Major | 4 | Indian Contract Act 1872, Sale of Goods Act 1930, Negotiable Instruments Act 1881, Consumer Protection Act 2019, Partnership Act 1932, Companies Act 2013 (Basics) |
| COM-05 | Business Statistics | Major | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers, Time Series Analysis |
| COM-06 | Macro Economics | Major | 4 | National Income Accounting, Theories of Employment and Income, Inflation and Deflation, Monetary and Fiscal Policy, International Trade, Business Cycles |
| VOC-02 | Secretarial Practice & Drafting | Vocational | 2 | Role of a Company Secretary, Meeting Management, Corporate Communication, Drafting of Notices and Minutes, Compliance Procedures, Legal and Ethical Aspects |
| COC-02 | Co-curricular Course (e.g., Entrepreneurship Development) | Co-curricular | 2 | Concept of Entrepreneurship, Business Idea Generation, Feasibility Analysis, Business Plan Development, Funding Sources for Startups, Government Support for Entrepreneurs |
| MAND-02 | Environmental Studies | Mandatory | 2 | Ecology and Ecosystems, Biodiversity and Conservation, Environmental Pollution, Global Environmental Issues, Sustainable Development, Environmental Ethics |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-07 | Corporate Accounting | Major | 4 | Share Capital and Debentures, Valuation of Shares and Goodwill, Amalgamation and Reconstruction, Holding Company Accounts, Liquidation of Companies, Accounting Standards |
| COM-08 | Cost Accounting | Major | 4 | Introduction to Cost Accounting, Material Cost Control, Labor Cost Control, Overhead Absorption, Cost Sheet Preparation, Marginal Costing and Break-Even Analysis |
| COM-09 | Indian Economy | Major | 4 | Features of Indian Economy, Agriculture and Industrial Policy, Poverty, Unemployment, and Inequality, Economic Reforms in India, Infrastructure Development, India''''s Foreign Trade |
| MIN-01 | Minor Subject (e.g., Public Finance) | Minor | 4 | Nature and Scope of Public Finance, Public Expenditure and Revenue, Principles of Taxation, Public Debt Management, Fiscal Policy, Budgeting |
| VOC-03 | Office Management | Vocational | 2 | Principles of Office Management, Office Layout and Environment, Office Communication, Records Management, Office Automation, Human Resource Aspects |
| COC-03 | Co-curricular Course (e.g., Personality Development & Communication Skills) | Co-curricular | 2 | Self-Awareness and Self-Esteem, Verbal and Non-Verbal Communication, Public Speaking, Interview Skills, Teamwork and Collaboration, Time Management |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-10 | Income Tax Law & Accounts | Major | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession, Capital Gains and Other Sources |
| COM-11 | Auditing | Major | 4 | Introduction to Auditing, Types of Audit, Audit Planning and Internal Control, Vouching and Verification, Company Audit, Audit Report |
| COM-12 | Money & Financial System | Major | 4 | Nature and Functions of Money, Financial Markets, Financial Institutions, Role of RBI, Monetary Policy, Financial Sector Reforms in India |
| MIN-02 | Minor Subject (e.g., Marketing Management) | Minor | 4 | Introduction to Marketing, Market Segmentation and Targeting, Product Life Cycle, Pricing Strategies, Channels of Distribution, Promotion Mix |
| VOC-04 | Retail Management | Vocational | 2 | Concept of Retailing, Retail Formats, Store Location and Layout, Merchandise Management, Retail Pricing, Customer Relationship Management |
| COC-04 | Co-curricular Course (e.g., Digital Marketing Fundamentals) | Co-curricular | 2 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Social Media Marketing, Email Marketing, Content Marketing, Web Analytics |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-13 | Management Accounting | Major | 4 | Nature and Scope of Management Accounting, Financial Statement Analysis, Fund Flow and Cash Flow Statements, Budgetary Control, Standard Costing, Capital Budgeting Decisions |
| COM-14 | Goods and Services Tax (GST) & Customs Law | Major | 4 | Introduction to GST, Supply under GST, Input Tax Credit, GST Registration and Returns, Customs Act 1962 (Overview), Valuation and Duty Assessment |
| COM-15 | Financial Management | Major | 4 | Introduction to Financial Management, Time Value of Money, Capital Structure Theories, Dividend Policy, Working Capital Management, Cost of Capital |
| MIN-03 | Minor Subject (e.g., Human Resource Management) | Minor | 4 | Introduction to HRM, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal, Compensation Management |
| VOC-05 | Banking & Insurance | Vocational | 2 | Functions of Commercial Banks, Types of Bank Accounts, E-Banking and Digital Payments, Principles of Insurance, Life and General Insurance Products, IRDAI Regulations |
| COC-05 | Co-curricular Course (e.g., Value Education & Ethics) | Co-curricular | 2 | Importance of Values, Ethical Dilemmas in Business, Corporate Social Responsibility, Professional Ethics, Moral Reasoning, Character Building |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-16 | International Business | Major | 4 | Nature and Scope of International Business, Theories of International Trade, Foreign Direct Investment, International Financial Markets, Global Business Environment, Export-Import Procedures |
| COM-17 | Research Methodology | Major | 4 | Introduction to Research, Research Design, Data Collection Methods, Sampling Techniques, Data Analysis and Interpretation, Report Writing |
| COM-18 | Business Environment | Major | 4 | Components of Business Environment, Economic Environment, Political and Legal Environment, Socio-Cultural Environment, Technological Environment, Global Environment and Liberalization |
| MIN-04 | Minor Subject (e.g., Entrepreneurship & Small Business Management) | Minor | 4 | Entrepreneurial Process, Small Business Management, Project Identification and Formulation, Institutional Support for SMEs, Challenges for Entrepreneurs, Family Business Management |
| VOC-06 | E-Commerce | Vocational | 2 | Introduction to E-commerce, E-commerce Business Models, Payment Systems in E-commerce, E-security and Legal Aspects, Digital Marketing for E-commerce, Mobile Commerce |
| COC-06 | Co-curricular Course (Internship/Project Work) | Co-curricular | 2 | Project Planning and Execution, Data Collection and Analysis, Report Writing, Presentation Skills, Industry Exposure, Problem Solving in Business |




