

B-COM in General at Maharaja Dalip Singh Sandhu College


Ambala, Haryana
.png&w=1920&q=75)
About the Specialization
What is General at Maharaja Dalip Singh Sandhu College Ambala?
This B.Com General program at M.D.S.D. College, affiliated with Kurukshetra University, offers a comprehensive foundation in commerce. It focuses on core business disciplines like accounting, finance, economics, and management, preparing students for diverse roles in India''''s dynamic commercial sector. The curriculum is designed to impart both theoretical knowledge and practical skills essential for modern industry demands.
Who Should Apply?
This program is ideal for 10+2 graduates aspiring for a career in business, accounting, banking, or finance. It suits individuals keen on developing analytical and problem-solving skills in a commercial context. It also attracts those interested in entrepreneurial ventures, offering a strong knowledge base for setting up and managing businesses in the Indian market.
Why Choose This Course?
Graduates of this program can expect promising career paths in auditing, taxation, financial analysis, marketing, and human resources. Entry-level salaries in India typically range from INR 2.5 to 4.5 lakhs annually, with significant growth potential for experienced professionals. The curriculum aligns with requirements for professional certifications like CA, CS, and CMA, enhancing career trajectories in Indian companies.

Student Success Practices
Foundation Stage
Master Core Accounting and Law Fundamentals- (Semester 1-2)
Dedicate time to thoroughly understand Financial Accounting and Business Laws. Utilize textbooks, KUK''''s supplementary materials, and online tutorials to build a strong theoretical base. Form study groups to discuss complex legal cases and accounting problems, ensuring conceptual clarity.
Tools & Resources
Textbooks, KUK study materials, Khan Academy (Accounting), Indian Kanoon (for legal concepts)
Career Connection
A strong foundation in these subjects is crucial for careers in accounting, taxation, and corporate law, which are fundamental to all commercial operations.
Develop Digital and Communication Skills- (Semester 1-2)
Actively participate in Computer Applications in Business and English Communication courses. Practice MS Office applications, especially Excel, and focus on improving written and verbal communication. Utilize language labs and communication workshops offered by the college to enhance presentation and interpersonal skills.
Tools & Resources
MS Office suite, Grammarly, Toastmasters (if available), College''''s language lab
Career Connection
These skills are universally demanded in the Indian job market, from corporate roles to entrepreneurial ventures, enhancing employability and professional growth.
Engage in Value Added and Multi-Disciplinary Courses- (Semester 1-2)
Take interest in subjects like Environmental Studies and Indian Constitution. These courses offer a broader perspective and cultivate civic responsibility. Actively choose Multi-Disciplinary Courses that align with emerging trends or personal interests, diversifying your knowledge base beyond commerce.
Tools & Resources
Online documentaries, Current affairs portals, College guest lectures
Career Connection
These courses foster holistic development, critical thinking, and awareness of societal issues, making you a well-rounded professional in a globalized Indian context.
Intermediate Stage
Apply Statistical and Economic Concepts- (Semester 3-4)
Focus on applying Business Statistics and Micro/Macro Economics concepts to real-world scenarios. Solve case studies, analyze economic data, and understand market trends. Look for opportunities to participate in college events like business quizzes or economic debates to sharpen analytical abilities.
Tools & Resources
Excel for data analysis, Economic Times, Livemint, Niti Aayog reports
Career Connection
Proficiency in these areas is vital for roles in market research, financial analysis, policy making, and business strategy in India.
Acquire Practical Business Software Skills- (Semester 3-4)
Prioritize gaining hands-on experience with business software like Tally ERP (from Computer Applications in Business) and explore basic e-commerce platforms. Attend workshops on advanced Excel and data visualization tools, which are highly valued in the Indian corporate sector.
Tools & Resources
Tally ERP software, Coursera/Udemy for Excel courses, College computer labs
Career Connection
Practical software skills directly enhance job readiness for accounting, finance, and operational roles, enabling efficient data management and reporting.
Explore Elective Options Strategically- (Semester 3-4)
When choosing Skill Enhancement (SEC) and Generic Elective (GE) courses, consider their relevance to your career aspirations. Opt for subjects like Digital Marketing, Financial Literacy, or Research Methodology to gain specialized skills that give you an edge in the competitive Indian job market.
Tools & Resources
Career counseling services, Industry expert talks, LinkedIn Learning
Career Connection
Strategic elective choices can carve out a niche for you in emerging fields like FinTech, digital commerce, or business analytics.
Advanced Stage
Specialize in Taxation, Management, and Finance- (Semester 5-6)
Deep dive into Income Tax, GST, Marketing, and Financial System courses. Aim for comprehensive understanding of Indian tax laws and their practical application. Actively follow budget announcements and financial news to stay updated on economic policies and their impact on businesses.
Tools & Resources
Official Income Tax website, GST portal, Business newspapers, Financial news apps
Career Connection
Mastering these subjects opens doors to lucrative careers in taxation, auditing, financial advisory, and marketing management within Indian companies.
Engage in Internships and Industry Projects- (Semester 5-6)
Actively seek internships during semester breaks, especially after the 4th semester. Focus on roles in accounting firms, banks, or corporate finance departments. Participate in college-led industry projects or case competitions to apply theoretical knowledge and build a professional network.
Tools & Resources
College placement cell, Internshala, LinkedIn, Industry mentors
Career Connection
Practical exposure is critical for placements; it enhances your resume, provides valuable experience, and often leads to pre-placement offers in leading Indian firms.
Prepare for Placements and Professional Certifications- (Semester 5-6)
Begin placement preparation early by honing interview skills, resume building, and aptitude testing. Consider pursuing foundational modules for professional certifications like CA, CS, or CMA alongside your final year studies to boost your career prospects in the Indian financial sector.
Tools & Resources
Placement workshops, Mock interviews, Aptitude test preparation platforms, ICAI/ICSI/ICMAI resources
Career Connection
Early preparation ensures you are industry-ready and competitive for top-tier placements, accelerating your career growth in India''''s dynamic economy.
Program Structure and Curriculum
Eligibility:
- 10+2 examination with Commerce/Arts with Mathematics/Science subjects, having at least 40% marks in aggregate from a recognized board.
Duration: 3 years (6 semesters)
Credits: Minimum 132 credits Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC-101 | Financial Accounting | Discipline Specific Core (DSC) | 4 | Accounting Concepts and Principles, Journal, Ledger, Trial Balance, Final Accounts of Sole Proprietorship, Accounting for Non-Profit Organizations, Errors and their Rectification |
| BC-102 | Business Laws | Discipline Specific Core (DSC) | 4 | Indian Contract Act, 1872, Offer, Acceptance and Consideration, Capacity of Parties and Free Consent, Performance and Discharge of Contract, Special Contracts: Indemnity, Guarantee, Bailment |
| AECC-1 | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Environmental Segments, Ecosystems and Biodiversity, Environmental Pollution, Natural Resources Management, Environmental Ethics |
| SEC-1 | Basic Computer Skills / Digital Fluency | Skill Enhancement Course (SEC) | 2 | Computer Fundamentals, Operating Systems Basics, Introduction to MS Office, Internet and Email Concepts, Cyber Security Awareness |
| VAC-1 | Indian Constitution | Value Added Course (VAC) | 2 | Preamble and Basic Features, Fundamental Rights and Duties, Directive Principles of State Policy, Union and State Governments, Local Self-Government |
| MDC-1 | Open Elective 1 (Multi-Disciplinary Course) | Multi-Disciplinary Course (MDC) | 3 | Choice from various disciplines, Interdisciplinary learning, Expanding general knowledge, Exploring new interests, Foundational academic skills |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC-201 | Business Statistics | Discipline Specific Core (DSC) | 4 | Data Collection, Classification and Tabulation, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers |
| BC-202 | Business Communication | Discipline Specific Core (DSC) | 4 | Communication Process and Barriers, Types of Communication (Verbal, Non-Verbal), Business Correspondence, Report Writing and Presentation Skills, E-communication and Meeting Management |
| AECC-2 | English Communication | Ability Enhancement Compulsory Course (AECC) | 2 | Grammar and Vocabulary Building, Reading Comprehension Strategies, Paragraph and Essay Writing, Listening and Speaking Skills, Public Speaking and Presentation |
| SEC-2 | Computer Applications in Business | Skill Enhancement Course (SEC) | 2 | MS Excel for Business Analysis, Database Management Systems (Introduction), Tally ERP Basics, Business Presentations (PowerPoint), Data Visualization Fundamentals |
| VAC-2 | Entrepreneurship | Value Added Course (VAC) | 2 | Concept and Process of Entrepreneurship, Idea Generation and Opportunity Analysis, Business Plan Preparation, Sources of Finance for Startups, Government Support for Entrepreneurs |
| MDC-2 | Open Elective 2 (Multi-Disciplinary Course) | Multi-Disciplinary Course (MDC) | 3 | Diverse subject choices, Broadening academic perspective, Developing critical thinking, Interpersonal skill development, Cross-functional knowledge |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC-301 | Corporate Accounting | Discipline Specific Core (DSC) | 4 | Issue and Forfeiture of Shares and Debentures, Final Accounts of Companies, Accounting for Amalgamation and Absorption, Liquidation of Companies, Valuation of Shares and Goodwill |
| BC-302 | Micro Economics | Discipline Specific Core (DSC) | 4 | Demand and Supply Analysis, Consumer Behaviour: Utility and Indifference Curve, Production Function and Cost Analysis, Market Structures: Perfect Competition, Monopoly, Pricing under Monopolistic Competition and Oligopoly |
| SEC-3 | Financial Literacy / Digital Marketing | Skill Enhancement Course (SEC) | 2 | Personal Financial Planning, Investment Options (Stocks, MFs, FDs), Banking and Insurance Services, Digital Marketing Fundamentals, SEO, SEM, Social Media Marketing |
| VAC-3 | Human Values and Ethics | Value Added Course (VAC) | 2 | Ethics and Moral Values, Professional Ethics in Business, Environmental and Social Ethics, Role of Values in Personal Life, Harmony in Society |
| GE-1 | Generic Elective 1 | Generic Elective (GE) | 3 | Choice from disciplines like Arts, Science, Social Sciences, Interdisciplinary knowledge enhancement, Critical and analytical thinking, Broadening academic horizons, Developing diverse skills |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC-401 | Cost Accounting | Discipline Specific Core (DSC) | 4 | Cost Concepts and Classifications, Material, Labour and Overhead Costing, Job Costing, Process Costing, Contract Costing, Standard Costing and Variance Analysis, Marginal Costing and Break-Even Analysis |
| BC-402 | Macro Economics | Discipline Specific Core (DSC) | 4 | National Income Accounting, Consumption and Investment Functions, Money and Banking, Inflation and Unemployment, Fiscal Policy and Monetary Policy |
| SEC-4 | E-Commerce / Research Methodology | Skill Enhancement Course (SEC) | 2 | E-Commerce Business Models, Online Payment Systems and Security, Digital Marketing for E-Commerce, Research Design and Data Collection, Report Writing and Data Analysis Software |
| VAC-4 | Constitution of India / Swachh Bharat Abhiyan | Value Added Course (VAC) | 2 | Fundamental Duties and Constitutional Amendments, Judiciary and Electoral System, Objectives and Components of Swachh Bharat, Waste Management and Sanitation, Public Health and Hygiene Initiatives |
| GE-2 | Generic Elective 2 | Generic Elective (GE) | 3 | Broadening academic interests, Developing diverse perspectives, Enhancing general awareness, Analytical and problem-solving skills, Cross-disciplinary understanding |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC-501 | Income Tax Law and Practice | Discipline Specific Core (DSC) | 4 | Basic Concepts of Income Tax Act, Residential Status and Tax Incidence, Income from Salaries, House Property, Profits and Gains of Business or Profession, Capital Gains, Income from Other Sources, Deductions |
| BC-502 | Principles of Management | Discipline Specific Core (DSC) | 4 | Concept and Nature of Management, Planning: Objectives, Strategies, Policies, Organizing: Structure, Authority, Delegation, Staffing, Directing and Controlling Functions, Managerial Decision Making |
| DSE-1A | Indian Financial System | Discipline Specific Elective (DSE) | 4 | Structure of Indian Financial System, Financial Markets: Money Market, Capital Market, Financial Institutions: Banks, NBFCs, Financial Instruments, Role of RBI and SEBI |
| DSE-1B | Auditing and Corporate Governance | Discipline Specific Elective (DSE) | 4 | Fundamentals of Auditing, Types of Audit, Internal Control, Audit Report and Auditor''''s Duties, Concept of Corporate Governance, Role of Board, SEBI Guidelines, CSR |
| SEC-5 | Skill Based Elective 5 | Skill Enhancement Course (SEC) | 2 | Applied skill development, Industry-specific tool usage, Enhancing employability, Practical problem-solving, Professional competency |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC-601 | Goods & Services Tax (GST) and Customs Law | Discipline Specific Core (DSC) | 4 | Introduction to GST: Concept, Structure, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit, Registration, Returns, Customs Act 1962: Types of Duties, Valuation, Import and Export Procedures |
| BC-602 | Marketing Management | Discipline Specific Core (DSC) | 4 | Marketing Concepts and Environment, Market Segmentation, Targeting, Positioning, Product Life Cycle, Branding, Packaging, Pricing Strategies and Decisions, Promotion Mix, Distribution Channels |
| DSE-2A | Human Resource Management | Discipline Specific Elective (DSE) | 4 | HR Planning, Job Analysis, Recruitment and Selection, Training and Development, Performance Appraisal, Compensation Management, Industrial Relations, Employee Grievances |
| DSE-2B | Fundamentals of Investment | Discipline Specific Elective (DSE) | 4 | Investment Avenues: Shares, Bonds, Mutual Funds, Risk and Return Analysis, Portfolio Management Theories, Fundamental and Technical Analysis, Introduction to Derivatives |
| SEC-6 | Skill Based Elective 6 | Skill Enhancement Course (SEC) | 2 | Advanced practical skills, Industry project applications, Career readiness training, Specialized software proficiency, Professional ethics in practice |




