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BACHELOR-OF-COMMERCE-B-COM in General at Maharaja Bir Bikram College
West Tripura, Tripura
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About the Specialization
What is General at Maharaja Bir Bikram College West Tripura?
This B.Com General program at Bir Bikram Memorial College, affiliated with Tripura University, focuses on providing a comprehensive understanding of core commerce disciplines. Designed for the dynamic Indian business landscape, it covers essential areas like accounting, finance, taxation, law, and economics. The program''''s structure is aligned with industry demands, aiming to develop well-rounded professionals capable of contributing to various sectors.
Who Should Apply?
This program is ideal for 10+2 graduates aspiring for a career in finance, accounting, banking, or general management within India. It suits individuals seeking a strong foundational degree before pursuing professional certifications like CA, CS, or CMA, or those looking to enter entry-level roles in the public or private sector. No specific prior commerce background is strictly mandatory, though it is beneficial.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles such as Accountant, Auditor, Financial Analyst, Tax Consultant, or Junior Manager. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential upskilling. The curriculum provides a solid base for advanced studies like M.Com, MBA, or specialized certifications that further enhance career trajectories in Indian companies.
Student Success Practices
Foundation Stage
Master Accounting & Law Fundamentals- (Semester 1-2)
Dedicate consistent time to understanding basic accounting principles, journal entries, ledger postings, and the Indian Contract Act. Practice problem-solving daily to build a strong base. Form study groups to discuss complex legal clauses and accounting adjustments.
Tools & Resources
NCERT Accountancy books (Class 11 & 12), Taxmann''''s publications for Business Law, Online platforms like ''''LetsLearnFinance'''' for basic concepts, College library resources
Career Connection
A strong foundation in these subjects is critical for all commerce careers, directly impacting success in internships, professional exams (CA, CS), and entry-level accounting/finance roles.
Enhance Communication & Soft Skills- (Semester 1-2)
Actively participate in English Communication classes, focusing on written reports, verbal presentations, and group discussions. Join college clubs or societies to develop public speaking and teamwork abilities. Read business newspapers like ''''The Economic Times'''' to improve vocabulary.
Tools & Resources
Grammarly, Toastmasters (if available locally or online), BBC Learning English, College debate/drama clubs
Career Connection
Effective communication is a universal requirement for professional success, crucial for interviews, client interaction, and team collaboration in any Indian company.
Build Quantitative Aptitude- (Semester 1-2)
Regularly practice business mathematics and statistics problems. Focus on understanding concepts like ratios, percentages, measures of central tendency, and basic calculus. This skill is vital for competitive exams and data analysis in commerce.
Tools & Resources
R.S. Aggarwal''''s Quantitative Aptitude, Khan Academy for math concepts, Excel for basic data analysis, Online practice quizzes
Career Connection
Quantitative skills are essential for finance, analytics, and competitive entrance exams for government jobs and higher studies in India.
Intermediate Stage
Deep Dive into Taxation & Corporate Finance- (Semester 3-4)
Focus intently on Income Tax Law & Practice and Corporate Accounting. Solve case studies and practical problems related to tax computation and company final accounts. Attend workshops on GST to understand its implications in the Indian context. Seek out internships in local CA firms or businesses.
Tools & Resources
Taxmann''''s Income Tax Ready Reckoner, ICAI study material (for conceptual clarity), Tally software for accounting practice, Local accounting firms for internships
Career Connection
Expertise in taxation and corporate accounting is highly sought after by Indian accounting firms, corporate finance departments, and tax consultancy practices.
Explore Skill Enhancement Options- (Semester 3-4)
Carefully choose Skill Enhancement Courses (SEC) like E-Commerce or Micro Finance based on career interests. For E-Commerce, try building a basic online store or understanding digital marketing tools. For Micro Finance, research local SHGs and their operations. This adds practical, industry-relevant skills.
Tools & Resources
Shopify (free trial), Google Ads/Analytics certifications (free courses), Local NGOs/banks for insights into microfinance, Online courses on platforms like Coursera/edX
Career Connection
Specialized skills in areas like e-commerce or financial inclusion open doors to niche roles in startups, fintech, and development sectors in India.
Network and Attend Industry Events- (Semester 3-4)
Attend webinars, seminars, and guest lectures organized by the college or local professional bodies (e.g., ICAI, FICCI chapters). Connect with alumni and industry professionals on platforms like LinkedIn. This helps in understanding industry trends and potential career paths.
Tools & Resources
LinkedIn, Industry event calendars (e.g., CII, FICCI), Alumni network of Tripura University/Bir Bikram Memorial College
Career Connection
Networking is crucial for internships, mentorship, and uncovering hidden job opportunities in the competitive Indian job market.
Advanced Stage
Strategic Elective Selection & Project Work- (Semester 5-6)
Choose Discipline Specific Electives (DSE) and Generic Electives (GE) strategically based on your desired career path (e.g., finance, management, entrepreneurship). Undertake a semester-long project or research paper on an industry-relevant topic under faculty guidance. This showcases specialization and research capabilities.
Tools & Resources
Research databases (JSTOR, Google Scholar), Industry reports (NITI Aayog, CRISIL), Mentorship from faculty and industry experts
Career Connection
A well-executed project and specialized electives demonstrate in-depth knowledge and commitment, making you a more attractive candidate for targeted roles in Indian companies.
Intensive Placement Preparation- (Semester 5-6)
Begin placement preparation early by refining your resume, practicing aptitude tests, and mock interviews. Focus on company-specific preparation for target recruiters. Leverage the college''''s placement cell for guidance and support. Work on presentation skills for group discussions.
Tools & Resources
Online aptitude test platforms (e.g., IndiaBix), Mock interview sessions with faculty/alumni, Resume building workshops, Placement cell resources
Career Connection
Thorough preparation directly translates into higher chances of securing desired placements with good companies in India.
Professional Certification Exploration- (Semester 5-6)
Research and consider pursuing entry-level professional certifications like NISM for capital markets, Tally certifications for accounting software, or basic digital marketing certifications. These add tangible skills and credentials that enhance employability immediately after graduation in India.
Tools & Resources
NISM certifications, Tally ERP 9/Prime certifications, Google Digital Garage, Online platforms offering micro-credentials
Career Connection
Industry-recognized certifications significantly boost your resume, providing a competitive edge and signaling readiness for specific roles in the Indian finance and business sectors.
Program Structure and Curriculum
Eligibility:
- 10+2 (Higher Secondary Examination) pass in any stream from a recognized board, generally with a minimum aggregate percentage as per Tripura University norms.
Duration: 6 semesters / 3 years
Credits: Approx. 140-142 (as per CBCS structure, varies slightly with elective choices) 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 (AECC) | 4 | Multidisciplinary Nature of Environmental Studies, Natural Resources, Ecosystems, Biodiversity and its Conservation, Environmental Pollution, Human Population and the Environment |
| COM-C-101 | Financial Accounting-I | Core Course (CC) | 6 | Theoretical Framework of Accounting, Accounting Process (Journal, Ledger, Trial Balance), Final Accounts of Sole Proprietorship, Depreciation Accounting, Inventory Valuation, Rectification of Errors |
| COM-C-102 | Business Law | Core Course (CC) | 6 | Indian Contract Act, 1872, Special Contracts (Indemnity, Guarantee, Bailment, Pledge, Agency), Sale of Goods Act, 1930, Limited Liability Partnership Act, 2008, Negotiable Instruments Act, 1881 |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC-2 | English Communication | Ability Enhancement Compulsory Course (AECC) | 4 | Theory of Communication, Grammar and Usage, Listening and Speaking Skills, Reading Comprehension, Writing Skills (Reports, Letters, Emails), Presentation Skills |
| COM-C-203 | Financial Accounting-II | Core Course (CC) | 6 | Accounts of Non-Profit Organizations, Incomplete Records (Single Entry System), Branch Accounting, Departmental Accounts, Hire Purchase and Installment Systems, Royalty Accounts |
| COM-C-204 | Business Mathematics & Statistics | Core Course (CC) | 6 | Ratio, Proportion, Percentage, Matrices and Determinants, Calculus (Differentiation, Integration - basics), Measures of Central Tendency, Measures of Dispersion, Correlation and Regression |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-C-305 | Corporate Accounting-I | Core Course (CC) | 6 | Accounting for Share Capital, Issue and Redemption of Debentures, Final Accounts of Companies, Valuation of Goodwill and Shares, Underwriting of Shares and Debentures, Cash Flow Statement (AS-3) |
| COM-C-306 | Income Tax Law & Practice | Core Course (CC) | 6 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Computation of Income under various heads (Salary, House Property, PGBP), Deductions from Gross Total Income, Computation of Total Income and Tax Liability |
| COM-C-307 | Principles of Marketing | Core Course (CC) | 6 | Introduction to Marketing, Marketing Environment, Market Segmentation, Targeting, Positioning, Product Decisions (Product Life Cycle, Branding, Packaging), Pricing Decisions (Pricing Methods, Strategies), Promotion and Distribution Decisions |
| SEC-1 | E-Commerce / Computer Application in Business | Skill Enhancement Course (SEC) | 4 | Introduction to E-commerce, E-business Models, Online Marketing and Advertising, Payment Systems in E-commerce, E-security and Legal Issues, Fundamentals of MS Office/Accounting Software |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-C-408 | Corporate Accounting-II | Core Course (CC) | 6 | Amalgamation, Absorption and External Reconstruction, Internal Reconstruction, Consolidation of Accounts (Holding Company Accounts), Accounting for Liquidation of Companies, Accounting for Banking Companies, Accounting for Insurance Companies |
| COM-C-409 | Cost Accounting | Core Course (CC) | 6 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Methods of Costing (Job, Batch, Process), Marginal Costing and Break-even Analysis |
| COM-C-410 | Business Communication | Core Course (CC) | 6 | Fundamentals of Business Communication, Types of Communication (Verbal, Non-Verbal), Barriers to Communication, Business Correspondence (Letters, Memos, Emails), Report Writing, Group Discussions and Interviews |
| SEC-2 | Indian Financial System / Micro Finance | Skill Enhancement Course (SEC) | 4 | Structure of Indian Financial System, Financial Markets (Money Market, Capital Market), Financial Institutions (RBI, Commercial Banks, Development Banks), Financial Instruments, Introduction to Micro Finance and SHGs, Role of NABARD and NGOs in Micro Finance |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSE-1A/B | Principles of Micro Economics / Macro Economics | Discipline Specific Elective (DSE) | 6 | Demand and Supply Analysis, Consumer Behavior, Production and Cost Analysis, Market Structures (Perfect Competition, Monopoly), National Income Accounting, Theories of Employment and Money |
| DSE-2A/B | Goods and Service Tax (GST) and Customs Law / Auditing and Corporate Governance | Discipline Specific Elective (DSE) | 6 | Introduction to GST Act, Levy and Collection of GST, Input Tax Credit, Time and Value of Supply, Customs Act - Basic Concepts, Types of Audit, Audit Planning, Internal Control, Corporate Social Responsibility |
| GE-1 | Generic Elective from other disciplines | Generic Elective (GE) | 6 | Topics as per the chosen elective, typically from Arts or Science streams., Examples: Principles of Management, Elementary Computer Applications. |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSE-3A/B | International Business / Management Accounting | Discipline Specific Elective (DSE) | 6 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market, WTO and Global Trade, Nature and Scope of Management Accounting, Fund Flow and Cash Flow Statements, Budgetary Control |
| DSE-4A/B | Financial Management / Project Management | Discipline Specific Elective (DSE) | 6 | Nature and Scope of Financial Management, Capital Budgeting Decisions, Working Capital Management, Cost of Capital and Capital Structure, Dividend Policy, Project Appraisal, Project Planning and Scheduling |
| GE-2 | Generic Elective from other disciplines | Generic Elective (GE) | 6 | Topics as per the chosen elective, typically from Arts or Science streams., Examples: Indian Economy, Introduction to Psychology. |
