

B-COM-GENERAL in General at Mahabodhi College, Gaya


Gaya, Bihar
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About the Specialization
What is General at Mahabodhi College, Gaya Gaya?
This B.Com. (General) program at Mahabodhi College, Gaya, focuses on providing a comprehensive foundation in commerce and business principles relevant to the Indian economy. It is designed to equip students with core knowledge in accounting, finance, economics, law, and management, preparing them for diverse roles in the rapidly evolving Indian business landscape. The curriculum emphasizes fundamental concepts crucial for various commercial sectors across India.
Who Should Apply?
This program is ideal for fresh graduates from the 10+2 stream, particularly those with a commerce background, who seek a foundational degree for entry into various business sectors. It also suits individuals aiming to build a strong theoretical base before pursuing professional qualifications like CA, CS, or MBA. Ambitious students looking for a broad understanding of business operations in India will find this program beneficial.
Why Choose This Course?
Graduates of this program can expect to pursue career paths in accounting, banking, financial services, tax consultancy, and general management within Indian companies. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential with experience and further qualifications. The broad curriculum also lays a strong foundation for competitive examinations in government and public sector undertakings across the country.

Student Success Practices
Foundation Stage
Build a Strong Accounting and Legal Foundation- (Semester 1-2)
Focus intensely on core subjects like Financial Accounting and Business Law. Regularly solve numerical problems and case studies. Form study groups to discuss complex legal provisions and accounting standards to solidify understanding.
Tools & Resources
Tally ERP 9 (basic functions), Institute of Chartered Accountants of India (ICAI) foundation study materials, Past year question papers
Career Connection
A strong grasp of these fundamentals is essential for entry-level roles in accounting, auditing, and legal compliance departments of any company, providing a solid career base.
Develop Effective Communication Skills- (Semester 1-2)
Actively participate in class discussions and presentations, focusing on improving both written and verbal communication. Regularly read business newspapers and articles to enhance vocabulary, comprehension, and awareness of current affairs.
Tools & Resources
English Communication textbooks, Business news apps (e.g., Livemint, Economic Times), Public speaking clubs (if available)
Career Connection
Employers highly value strong communication. This skill is crucial for successful interviews, professional correspondence, client interactions, and effective team collaborations in any industry.
Explore Basic Computer Applications- (Semester 1-2)
Familiarize yourself with basic office software (Word, Excel, PowerPoint) and actively seek opportunities to apply them in academic projects. Learn how to navigate and research effectively using online tools and academic databases.
Tools & Resources
Microsoft Office Suite, Google Workspace, Online tutorials (YouTube, basic certification courses)
Career Connection
Digital literacy is non-negotiable in today''''s job market. Proficiency in these tools enhances productivity, is a prerequisite for most entry-level commercial roles, and supports data-driven decision making.
Intermediate Stage
Gain Practical Exposure to Tax & Marketing- (Semester 3-4)
Alongside theoretical learning in Income Tax and Marketing, seek internships or volunteer opportunities with local tax consultants, small businesses, or NGOs. Try to assist with basic tax filing or market research activities to get hands-on experience.
Tools & Resources
Income Tax India website, GST Portal, Basic market research tools (Google Forms, social media analytics)
Career Connection
Practical experience in tax and marketing makes you a more attractive candidate for roles in compliance, sales, and marketing departments, providing a competitive edge in job applications and early career growth.
Enhance Analytical Skills with Economic Concepts- (Semester 3-5)
Deepen your understanding of Indian Economy and Microeconomics by analyzing real-world economic data and current events. Participate in economic debates, case competitions, or essay writing to hone your analytical and critical thinking abilities.
Tools & Resources
Reserve Bank of India (RBI) website for data, NITI Aayog reports, Economic newspapers/magazines
Career Connection
Strong analytical and critical thinking skills derived from economics are highly valued in roles requiring data interpretation, strategic planning, and policy analysis in both private and public sectors in India.
Develop Skill-Specific Competencies- (Semester 3-4)
Leverage Skill Enhancement Courses (SEC) like Computer Applications in Business or E-filing of Returns by pursuing certifications or advanced practical training. Create mock business documents or practice e-filing scenarios to master these practical skills.
Tools & Resources
Online platforms like Coursera/NPTEL for advanced Excel/E-commerce, Tally certification programs, Income Tax e-filing portal for practice
Career Connection
These specialized skills directly translate into employable competencies for roles such as data entry operator, junior accountant, e-commerce support, and tax assistant, making you job-ready.
Advanced Stage
Prepare for Career Readiness & Placements- (Semester 5-6)
Actively engage in campus placement drives. Prepare a professional resume tailored to job requirements and diligently practice interview skills, including group discussions and aptitude tests. Network with alumni and industry professionals through college events.
Tools & Resources
College placement cell resources, LinkedIn for professional networking, Mock interview platforms and aptitude test preparation books
Career Connection
Direct and proactive preparation for placements significantly increases the chances of securing immediate employment in reputable companies, leading to a smoother transition from academic to professional life.
Deepen Financial Literacy and Investment Knowledge- (Semester 5-6)
Focus on Financial Management and Investment Analysis. Start reading financial news, understanding market dynamics, and consider opening a demat account for practical learning with small, informed investments (under guidance).
Tools & Resources
National Stock Exchange (NSE) India website, Bombay Stock Exchange (BSE) India website, Financial news portals (Moneycontrol, The Economic Times)
Career Connection
Expertise in finance and investment opens doors to high-growth roles in banking, wealth management, stockbroking, and financial advisory services, which are critical sectors in the Indian economy.
Build E-Commerce and Digital Business Acumen- (Semester 6)
For E-Commerce, thoroughly study various business models and payment gateways. Explore starting a small online venture or assisting a local business with their digital presence to gain hands-on experience in the digital marketplace.
Tools & Resources
Shopify or similar e-commerce platforms, Amazon Seller Central resources, Payment gateway documentation (Paytm, Razorpay)
Career Connection
With India''''s booming digital economy, skills in e-commerce, digital marketing, and online business operations are in high demand across various industries and for entrepreneurial ventures, offering diverse career paths.
Program Structure and Curriculum
Eligibility:
- 10+2 from any recognized Board/University.
Duration: 3 years (6 semesters)
Credits: 96 Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC1 | Financial Accounting | Core | 6 | Theoretical Framework, Accounting Process, Final Accounts, Accounting for Non-Profit Organizations, Consignment and Joint Venture |
| CC2 | Business Law | Core | 6 | Indian Contract Act 1872, Special Contracts, Sale of Goods Act 1930, Negotiable Instruments Act 1881, Limited Liability Partnership Act 2008 |
| AECC1 | Environmental Studies | Ability Enhancement Compulsory Course | 2 | Multidisciplinary Nature of Environmental Studies, Natural Resources, Ecosystems, Biodiversity and Conservation, Environmental Pollution |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC3 | Business Organization and Management | Core | 6 | Introduction to Business, Planning, Organising, Staffing and Directing, Controlling |
| CC4 | Corporate Law | Core | 6 | Introduction to Company Law, Company Administration and Meetings, Dividends and Audit, Winding Up, Depositories Law |
| AECC2 | English/Hindi Communication | Ability Enhancement Compulsory Course | 2 | Theory of Communication, Reading Skills, Writing Skills, Listening and Speaking Skills |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC5 | Income Tax Law & Practice | Core | 6 | Basic Concepts, Computation of Taxable Income, Deductions from Gross Total Income, Computation of Tax Liability |
| CC6 | Indian Economy | Core | 6 | Basic Issues in Economic Development, Sectoral Trends and Issues, State, Market and Development, India''''s External Sector |
| SEC1 | Computer Applications in Business | Skill Enhancement Course (Example) | 2 | Introduction to Computers, Word Processing, Spreadsheets, Presentations, Database Management Systems |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC7 | Auditing and Corporate Governance | Core | 6 | Introduction to Auditing, Internal Control and Internal Check, Audit of Companies, Special Areas of Audit, Corporate Governance |
| CC8 | Fundamentals of Marketing | Core | 6 | Introduction to Marketing, Product Decisions, Pricing Decisions, Promotion Decisions, Distribution Decisions |
| SEC2 | E-filing of Returns | Skill Enhancement Course (Example) | 2 | Introduction to E-filing, Income Tax E-filing, GST E-filing, TDS/TCS E-filing, Practical E-filing |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC9 | Fundamentals of Financial Management | Core | 6 | Introduction to Financial Management, Capital Budgeting, Capital Structure, Dividend Decisions, Working Capital Management |
| CC10 | Principles of Micro Economics | Core | 6 | Introduction to Microeconomics, Consumer Behaviour, Production and Costs, Market Structures, Factor Pricing |
| DSE1 | Investment Analysis and Portfolio Management | Discipline Specific Elective (Example) | 6 | Introduction to Investment, Security Analysis, Portfolio Theory, Portfolio Performance Evaluation, Mutual Funds |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC11 | Principles of Macro Economics | Core | 6 | Introduction to Macroeconomics, National Income, Theory of Money and Banking, Inflation, Open Economy Macroeconomics |
| CC12 | E-Commerce | Core | 6 | Introduction to E-commerce, Business Models of E-commerce, Technology for E-commerce, E-payment Systems, E-security |
| DSE2 | Banking and Insurance | Discipline Specific Elective (Example) | 6 | Introduction to Banking, Commercial Banks, Central Banking, Introduction to Insurance, Types of Insurance |




