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BCOM in General at Mahatma Gandhi College, Baisinga
Mayurbhanj, Odisha
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About the Specialization
What is General at Mahatma Gandhi College, Baisinga Mayurbhanj?
This BCom program at Mahatma Gandhi College, Baisinga focuses on providing a strong foundation in commerce, accounting, finance, and business management. It''''s designed to equip students with essential analytical and decision-making skills crucial for the dynamic Indian business environment. The curriculum covers core aspects of modern commercial practices, aiming to develop well-rounded professionals. There is high industry demand for commerce graduates in various sectors across India.
Who Should Apply?
This program is ideal for 10+2 graduates, particularly those from the commerce stream, seeking entry into the vast domain of business and finance. It also attracts individuals aspiring for careers in accounting, taxation, banking, marketing, and entrepreneurship. Students with a keen interest in economic principles, market dynamics, and corporate operations will find this program highly beneficial for their career growth.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as accountants, financial analysts, tax consultants, marketing executives, and bank officers. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential up to INR 8-12 LPA for experienced professionals. The program also serves as a strong base for pursuing professional certifications like CA, CS, CMA, and MBA.
Student Success Practices
Foundation Stage
Build a Strong Accounting & Legal Base- (Semester 1-2)
Focus diligently on Financial Accounting and Business Law in the initial semesters. Regularly solve numerical problems, understand legal terminologies, and review basic case studies to solidify fundamental concepts.
Tools & Resources
Tally ERP 9 (basic tutorials), bare acts of Indian Contract Act, online accounting tutorials
Career Connection
Essential for all finance, accounting, and corporate legal roles; forms the bedrock for competitive professional exams like CA/CS.
Enhance Communication & Environmental Awareness- (Semester 1-2)
Actively participate in Ability Enhancement Compulsory Courses (like MIL/English & Environmental Studies). Improve spoken and written communication skills and develop an understanding of contemporary environmental challenges.
Tools & Resources
Grammar books, public speaking clubs (if available), current affairs magazines, NPTEL courses on environmental science basics
Career Connection
Strong communication is vital for client interaction, presentations, and overall corporate success; environmental awareness is increasingly valued in ESG-focused businesses.
Develop Foundational Economic Thinking- (Semester 1-2)
Grasp the core principles of Micro and Macro Economics. Practice graphical analysis and understand economic concepts like demand-supply, national income, and inflation to build analytical skills.
Tools & Resources
NCERT Economics textbooks, YouTube channels for economics basics, business news channels for real-world application
Career Connection
Critical for roles in financial analysis, banking, and government economic services; provides essential context for informed business decisions.
Intermediate Stage
Master Corporate Finance & Taxation- (Semester 3-5)
Deep dive into Corporate Accounting and Income Tax Law & Practice. Solve complex practical problems related to company accounts, share capital transactions, and income tax computation to gain expertise.
Tools & Resources
Income Tax Act books, accounting software demos (e.g., Tally, Zoho Books), tax calculation software
Career Connection
Direct path to roles in corporate accounting, taxation, audit firms, and finance departments; crucial for CA/CS/CMA aspirants in India.
Acquire Practical Computer Skills for Business- (Semester 3-4)
Excel in Computer Application in Business and E-Commerce. Learn advanced functions of spreadsheets, presentation tools, and understand digital business models and their operations.
Tools & Resources
Microsoft Office Suite (Excel, PowerPoint), Google Sheets, basic HTML/CSS (for E-commerce understanding), Udemy courses on advanced Excel
Career Connection
Essential digital literacy for virtually all modern business roles; opens doors to e-commerce operations, digital marketing, and data analysis.
Build Management & Marketing Fundamentals- (Semester 3-5)
Focus on Human Resource Management and Marketing Management. Understand organizational behavior, recruitment processes, consumer behavior, and marketing mix strategies to prepare for diverse business roles.
Tools & Resources
HR/Marketing case studies, business magazines (e.g., Business India, Forbes India), LinkedIn Learning courses on management basics
Career Connection
Prepares for entry-level roles in HR departments, marketing teams, sales, and general management within various Indian companies and startups.
Advanced Stage
Specialise in Costing & Financial Management- (Semester 5-6)
Develop strong analytical skills in Cost Accounting and Management Accounting. Learn to prepare budgets, analyze financial statements, and control costs effectively for efficient business operations.
Tools & Resources
Advanced Excel for financial modeling, industry reports on cost management best practices, virtual internships in finance
Career Connection
Highly valued in manufacturing, service industries, and consulting for roles like cost analyst, management accountant, and financial controller.
Prepare for Audit & Taxation Compliance- (Semester 6)
Excel in Auditing & Corporate Governance and Goods & Services Tax (GST) & Customs Law. Understand audit procedures, corporate ethics, and the intricacies of indirect taxation in the Indian context.
Tools & Resources
ICAI study material for auditing, GST software applications, webinars on recent tax amendments
Career Connection
Direct preparation for roles in auditing firms, tax consultancy, and compliance departments; critical for professional examinations like CA.
Undertake a Comprehensive Research Project & Skill Development- (Semester 6)
Actively engage in the Business Research Methods & Project Work. Apply theoretical knowledge to a real-world problem, enhancing research, analytical, and report writing skills critical for professional growth.
Tools & Resources
Research methodology books, statistical software (e.g., SPSS, R for beginners), academic journals, mentorship from faculty
Career Connection
Develops critical thinking and problem-solving skills, highly attractive to employers for strategic roles; prepares for higher studies or entrepreneurship ventures.
Program Structure and Curriculum
Eligibility:
- Pass in Higher Secondary Examination (10+2) or equivalent from a recognized board, preferably in Commerce stream. Adherence to North Odisha University admission rules.
Duration: 6 semesters / 3 years
Credits: 148 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC-I | Environmental Studies | Ability Enhancement Compulsory Course | 4 | Multidisciplinary Nature of Environmental Studies, Ecosystems, Natural Resources, Environmental Pollution, Social Issues and the Environment, Human Population and Environment |
| CC-1 | Financial Accounting - I | Core Course | 6 | Theoretical Framework, Accounting Process, Business Income, Accounting for Depreciation, Inventories, Final Accounts |
| CC-2 | Business Law | Core Course | 6 | Indian Contract Act, Sale of Goods Act, Indian Partnership Act, Limited Liability Partnership Act, Consumer Protection Act |
| GE-1 | Principles of Micro Economics | Generic Elective | 6 | Introduction to Micro Economics, Consumer Behaviour, Production and Costs, Market Structures, Factor Pricing |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC-II | MIL (Odia/Alternative English) | Ability Enhancement Compulsory Course | 4 | Language and Communication Skills, Prose and Poetry, Grammar, Comprehension, Essay Writing |
| CC-3 | Financial Accounting - II | Core Course | 6 | Consignment, Joint Venture, Branch Accounting, Departmental Accounting, Hire Purchase and Installment Systems, Insolvency Accounts |
| CC-4 | Business Mathematics | Core Course | 6 | Ratio, Proportion and Percentage, Interest, Commercial Arithmetic, Matrix and Determinant, Calculus (Differentiation & Integration) |
| GE-2 | Principles of Macro Economics | Generic Elective | 6 | Introduction to Macro Economics, National Income Accounting, Determination of Output and Employment, Money and Banking, Inflation and Business Cycles |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC-5 | Corporate Accounting - I | Core Course | 6 | Accounting for Share Capital, Accounting for Debentures, Buy-Back of Shares, Underwriting of Shares, Managerial Remuneration, Redemption of Preference Shares |
| CC-6 | Income Tax Law & Practice - I | Core Course | 6 | Basic Concepts, Residential Status and Tax Liability, Exempted Incomes, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession |
| CC-7 | Human Resource Management | Core Course | 6 | Introduction to HRM, Human Resource Planning, Job Analysis, Recruitment and Selection, Training and Development, Performance Appraisal |
| SEC-1 | Computer Application in Business | Skill Enhancement Course | 4 | Introduction to Computers, Word Processing, Spreadsheets, Presentation Tools, Database Management, Internet and E-commerce |
| GE-3 | Indian Economy | Generic Elective | 6 | Basic Characteristics, Economic Planning, Agriculture, Industry, Foreign Trade, Economic Reforms |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC-8 | Corporate Accounting - II | Core Course | 6 | Amalgamation, Absorption and External Reconstruction, Liquidation of Companies, Accounting for Banking Companies, Accounting for Insurance Companies, Valuation of Goodwill and Shares |
| CC-9 | Income Tax Law & Practice - II | Core Course | 6 | Capital Gains, Income from Other Sources, Clubbing of Income, Set-off and Carry Forward of Losses, Deductions from Gross Total Income, Assessment of Individuals |
| CC-10 | Marketing Management | Core Course | 6 | Introduction to Marketing, Product Decisions, Pricing Decisions, Promotion Decisions, Place Decisions, Consumer Behaviour |
| SEC-2 | E-Commerce | Skill Enhancement Course | 4 | Introduction to E-commerce, Business Models, E-payment Systems, E-security, E-marketing, M-commerce |
| GE-4 | Principles of Statistics | Generic Elective | 6 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation Analysis, Regression Analysis, Index Numbers |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC-11 | Cost Accounting | Core Course | 6 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Activity Based Costing, Marginal Costing |
| CC-12 | Management Accounting | Core Course | 6 | Introduction to Management Accounting, Analysis of Financial Statements, Fund Flow Statement, Cash Flow Statement, Budgetary Control, Standard Costing |
| DSE-1 | Fundamentals of Investment | Discipline Specific Elective | 6 | Investment Environment, Securities Market, Risk and Return, Equity Analysis, Debt Analysis, Portfolio Management |
| DSE-2 | Financial Markets & Institutions | Discipline Specific Elective | 6 | Indian Financial System, Money Market, Capital Market, Financial Institutions, Financial Services, Regulatory Bodies |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC-13 | Auditing & Corporate Governance | Core Course | 6 | Introduction to Auditing, Internal Control, Vouching, Verification and Valuation of Assets & Liabilities, Company Audit, Corporate Governance |
| CC-14 | Goods & Services Tax (GST) & Customs Law | Core Course | 6 | Introduction to GST, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit, GST Procedures, Customs Act |
| DSE-3 | Entrepreneurship Development | Discipline Specific Elective | 6 | Introduction to Entrepreneurship, Entrepreneurial Motivation, Small Scale Industries, Project Identification and Formulation, Institutional Finance, Marketing Management |
| DSE-4 | Business Research Methods & Project Work | Discipline Specific Elective | 6 | Introduction to Research, Research Design, Data Collection, Sampling, Data Analysis and Interpretation, Report Writing |
