

BCOM-GENERAL in General at Mahatma Gandhi Government College, Mayabunder


North and Middle Andaman, Andaman and Nicobar Islands
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About the Specialization
What is General at Mahatma Gandhi Government College, Mayabunder North and Middle Andaman?
This B.Com General program at Mahatma Gandhi Government College, North and Middle Andaman, affiliated with Pondicherry University, focuses on providing a comprehensive understanding of commerce, accounting, finance, and business management. It is designed to equip students with fundamental knowledge crucial for navigating the dynamic Indian business landscape. The program emphasizes a blend of theoretical concepts and practical applications, preparing graduates for various roles in the burgeoning Indian economy.
Who Should Apply?
This program is ideal for recent 10+2 graduates, particularly those with a commerce background, seeking a strong foundation in business principles. It also suits individuals aspiring to pursue professional qualifications like CA, CS, or CMA, as it covers many foundational subjects. Ambitious students aiming for entry-level positions in accounting, finance, banking, or general business administration within Indian companies will find this program highly beneficial.
Why Choose This Course?
Graduates of this program can expect to pursue diverse career paths in India, including roles as accountants, auditors, financial analysts, tax consultants, and marketing executives. Entry-level salaries typically range from INR 2.5 to 4.5 lakhs per annum, with significant growth potential for experienced professionals. The curriculum is aligned with prerequisites for various professional certifications, enhancing career progression in India''''s competitive job market.

Student Success Practices
Foundation Stage
Build Strong Accounting & Business Fundamentals- (Semester 1-2)
Focus diligently on understanding core accounting principles (Financial Accounting I & II) and fundamental business concepts (Business Organisation, Principles of Marketing). Practice numerical problems regularly and grasp the logic behind financial statements.
Tools & Resources
Textbooks and study guides, Online accounting tutorials, Tally ERP software for practical exposure
Career Connection
A solid grasp of these basics is non-negotiable for any commerce-related role, paving the way for advanced studies and entry-level positions in accounting firms or corporate finance departments.
Develop Effective Study Habits & Time Management- (Semester 1-2)
Establish a consistent study routine, review lecture notes daily, and prepare for internal assessments proactively. Form study groups with peers to discuss complex topics and clarify doubts, fostering collaborative learning.
Tools & Resources
Academic planner/calendar, Collaborative online tools (e.g., Google Docs for notes), College library resources
Career Connection
Strong academic performance in initial semesters sets a positive foundation for overall CGPA and demonstrates discipline, critical for internships and future employment opportunities.
Enhance Computer Literacy for Business Applications- (Semester 1-2)
Beyond theoretical knowledge, actively practice using the MS Office suite (Word, Excel, PowerPoint) and Tally ERP. Seek opportunities to apply these skills in class projects, departmental assignments, and practical exercises.
Tools & Resources
Microsoft Office suite, Tally ERP software, Online tutorials (e.g., YouTube for Excel, Tally guides)
Career Connection
Proficiency in these ubiquitous business tools is a basic requirement for almost all entry-level commerce jobs in India, making candidates more employable and efficient.
Intermediate Stage
Apply Theoretical Knowledge to Real-World Scenarios- (Semester 3-5)
Relate concepts learned in Corporate Accounting, Company Law, and Income Tax to current business news, case studies, and practical examples. Participate in discussions and seek clarifications on practical implications and industry relevance.
Tools & Resources
Business newspapers (e.g., Economic Times), Financial news portals, Case study competitions
Career Connection
This practice develops critical thinking and problem-solving skills, highly valued by employers for roles in financial analysis, tax advisory, and legal compliance within Indian companies.
Explore Specializations through Electives & Projects- (Semester 5 (Elective choices))
Carefully choose electives (e.g., Management Accounting, Financial Management) that align with your career interests. Undertake mini-projects or research papers related to these areas to gain deeper insights and practical application.
Tools & Resources
University faculty guidance, Industry reports and journals, Online courses (e.g., NPTEL, Coursera) for supplementary learning
Career Connection
Early specialization helps in building a focused skill set, making you a more attractive candidate for specific roles in finance, accounting, or marketing, and better prepared for professional certifications.
Start Networking & Attending Industry Webinars- (Semester 4-5)
Begin connecting with professionals in commerce and finance through LinkedIn, college alumni networks, and local industry events. Attend online webinars or workshops on emerging trends in taxation (GST), auditing, or financial technology.
Tools & Resources
LinkedIn professional network, Industry association websites (e.g., ICAI events), College career services and alumni network
Career Connection
Networking provides valuable insights into career paths, potential mentorship, and can open doors to internship or job opportunities in the competitive Indian market.
Advanced Stage
Intensive Placement & Interview Preparation- (Semester 6)
Dedicate significant time to mock interviews, aptitude test practice, and professional resume building. Focus on showcasing your subject knowledge (GST, Financial Management) and practical skills gained. Actively participate in campus recruitment drives.
Tools & Resources
College placement cell, Online aptitude test platforms (e.g., IndiaBix), Interview preparation guides and workshops
Career Connection
This directly prepares students for the final leg of campus placements, ensuring they are job-ready for roles in major Indian corporations or Small and Medium Enterprises (SMEs).
Undertake a Comprehensive Project/Internship- (Semester 6 (during or before))
Secure a relevant internship in a firm specializing in accounting, finance, or business administration. Apply all learned concepts to real-world tasks and gain hands-on experience. If an internship isn''''t feasible, work on a detailed research project under faculty guidance.
Tools & Resources
Internship search platforms (e.g., Internshala), College career services, Faculty mentorship for project guidance
Career Connection
Practical experience is highly valued by Indian employers; it bridges the gap between academic learning and industry demands, often leading to pre-placement offers and better job prospects.
Strategic Career Planning & Upskilling- (Semester 6 and beyond)
Evaluate career goals and identify specific skills gaps post-graduation. Consider enrolling in short-term certifications (e.g., NCFM for finance, advanced Excel, digital marketing) or specialized courses to enhance employability and competitive edge.
Tools & Resources
Online learning platforms (Coursera, Udemy), Industry certification bodies, Career counsellors
Career Connection
Proactive upskilling makes graduates more competitive for specialized roles and demonstrates a commitment to continuous learning, crucial for long-term career growth in India''''s dynamic economy.
Program Structure and Curriculum
Eligibility:
- As per Pondicherry University norms (typically 10+2 with Commerce or relevant stream)
Duration: 3 years (6 semesters)
Credits: 110 Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCXX101 | Language I (e.g., Tamil/Hindi/French) | Language | 3 | Prose and Poetry, Grammar and Usage, Comprehension Skills, Translation Exercises, Basic Communication |
| BCE101 | English I | Language | 3 | Fundamentals of English Grammar, Vocabulary Development, Reading Comprehension, Paragraph Writing, Basic Letter Writing |
| BCC101 | Financial Accounting I | Core | 4 | Accounting Concepts and Conventions, Journal and Ledger, Trial Balance, Final Accounts of Sole Proprietorship, Rectification of Errors |
| BCC102 | Business Organisation & Management | Core | 4 | Nature and Scope of Business, Forms of Business Organization, Principles of Management, Planning and Decision Making, Organizing and Staffing |
| BCA101 | Business Economics | Allied | 4 | Introduction to Economics, Demand and Supply Analysis, Production and Cost Analysis, Market Structures, Pricing Strategies |
| BCU101 | Computer Application in Business I | Skill Based Elective | 2 | Fundamentals of Computers, MS Word Features, MS Excel Spreadsheets, PowerPoint Presentations, Internet and E-commerce Basics |
| BCE100 | Extension Activities | Mandatory Non-Credit/Activity | 1 | NCC/NSS Participation, Community Engagement, Leadership Development, Social Responsibility, Awareness Programs |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCXX201 | Language II (e.g., Tamil/Hindi/French) | Language | 3 | Advanced Prose and Literary Forms, Formal Writing, Cultural Context, Public Speaking Basics, Debate and Discussion |
| BCE201 | English II | Language | 3 | Business Communication Skills, Report Writing, Email and Memo Etiquette, Group Discussions, Presentation Skills |
| BCC203 | Financial Accounting II | Core | 4 | Partnership Accounts, Dissolution of Partnership Firms, Hire Purchase System, Installment Payment System, Branch Accounts |
| BCC204 | Principles of Marketing | Core | 4 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Product Life Cycle, Pricing and Promotion Strategies |
| BCA202 | Business Statistics | Allied | 4 | Statistical Data Collection, Measures of Central Tendency, Measures of Dispersion, Correlation Analysis, Regression Analysis |
| BCU202 | Computer Application in Business II | Skill Based Elective | 2 | Introduction to Tally ERP, Company Creation and Configuration, Accounting Vouchers, Inventory Management, Payroll Processing |
| BCE200 | Extension Activities | Mandatory Non-Credit/Activity | 1 | Community Service Projects, Health and Wellness Programs, Skill Development Workshops, Awareness Campaigns, Interpersonal Skill Building |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCC305 | Corporate Accounting I | Core | 4 | Accounting for Share Capital, Accounting for Debentures, Underwriting of Shares, Valuation of Goodwill, Valuation of Shares |
| BCC306 | Company Law | Core | 4 | Introduction to Companies Act, Types of Companies, Formation of a Company, Share Capital and Debentures, Directors and Meetings |
| BCA303 | Indian Economy | Allied | 4 | Basic Characteristics of Indian Economy, Economic Planning in India, Agricultural Sector, Industrial Sector, Service Sector |
| BCU303 | Entrepreneurial Development | Skill Based Elective | 2 | Concept of Entrepreneurship, Entrepreneurial Motivation, Business Idea Generation, Project Formulation, Sources of Finance for Startups |
| BCU304 | Environmental Studies | Non-Major Elective | 2 | Natural Resources and Their Management, Ecosystems and Biodiversity, Environmental Pollution, Social Issues and the Environment, Human Population and Environment |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCC407 | Corporate Accounting II | Core | 4 | Internal Reconstruction, External Reconstruction, Amalgamation of Companies, Absorption of Companies, Accounting for Holding Companies |
| BCC408 | Income Tax Law & Practice I | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Exempted Incomes, Income from Salaries, Income from House Property |
| BCA404 | Banking Theory Law & Practice | Allied | 4 | Evolution of Banking, Commercial Banks and Their Functions, Central Banking, Negotiable Instruments Act, E-Banking and Digital Payments |
| BCU404 | Industrial Law | Skill Based Elective | 2 | Factories Act, 1948, Industrial Disputes Act, 1947, Trade Unions Act, 1926, Employee Provident Fund Act, Payment of Wages Act, 1936 |
| BCU405 | Non-Major Elective II (e.g., Consumer Affairs) | Non-Major Elective | 2 | Consumer Protection Act, Consumer Rights and Responsibilities, Redressal Mechanisms, Product Safety and Standards, Consumer Awareness Programs |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCC509 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Methods of Costing |
| BCC510 | Income Tax Law & Practice II | Core | 4 | Profits and Gains of Business or Profession, Capital Gains, Income from Other Sources, Clubbing of Income, Set-off and Carry Forward of Losses |
| BCC511 | Auditing | Core | 4 | Fundamentals of Auditing, Types of Audit, Internal Control System, Audit Procedure and Techniques, Audit Report |
| BCE501A | Elective I: Management Accounting (Choice between Management Accounting / Financial Management) | Elective | 4 | Management Accounting Concepts, Financial Statement Analysis, Ratio Analysis, Fund Flow Statement, Cash Flow Statement |
| BCU505 | Marketing Management | Skill Based Elective | 2 | Marketing Mix, Product Decisions, Pricing Decisions, Place/Distribution Decisions, Promotion Decisions |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCC612 | Principles of Financial Management | Core | 4 | Introduction to Financial Management, Capital Structure Decisions, Working Capital Management, Cost of Capital, Capital Budgeting Decisions |
| BCC613 | Goods & Services Tax (GST) | Core | 4 | Introduction to GST, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit, GST Returns and Refunds |
| BCC614 | Entrepreneurial Marketing | Core | 4 | Challenges of Entrepreneurial Marketing, Market Research for Startups, Branding and Positioning, Digital Marketing Strategies, Sales and Distribution for New Ventures |
| BCE602A | Elective II: International Business (Choice between International Business / Business Ethics & Corporate Governance) | Elective | 4 | Globalization and International Trade, Theories of International Trade, Foreign Exchange Market, Balance of Payments, International Financial Institutions |
| BCU606 | Business Communication | Skill Based Elective | 2 | Verbal and Non-Verbal Communication, Business Correspondence, Email Etiquette and Digital Communication, Presentations and Public Speaking, Group Discussions and Interviews |




