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B-COM-GENERAL in General at Maheshtala College
South 24 Parganas, West Bengal
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About the Specialization
What is General at Maheshtala College South 24 Parganas?
This B.Com. (General) program at Maheshtala College provides a broad understanding of commerce, accounting, finance, and business principles. It equips students with foundational knowledge crucial for various roles in the Indian business landscape. The curriculum covers core aspects of commercial operations and management essential for navigating the dynamic economy.
Who Should Apply?
This program is ideal for 10+2 graduates seeking a strong foundation in business and commerce. It attracts students aiming for entry-level positions in accounting, finance, or administrative roles. Working professionals looking to formalize their business knowledge or career changers transitioning to a robust commercial background in the Indian market will find this program beneficial.
Why Choose This Course?
Graduates of this program can expect diverse career paths in accounting, banking, financial services, taxation, and retail sectors in India. Entry-level salaries typically range from INR 2.5 to 4.5 LPA, with significant growth potential. The program aligns with professional certifications like CA, CS, and CMA foundation levels, facilitating further specialization and career advancement in Indian companies.
Student Success Practices
Foundation Stage
Master Core Accounting Principles- (Semester 1-2)
Dedicate time to thoroughly understand Financial Accounting I & II and Cost Accounting fundamentals. Use textbooks, solved problems, and online tutorials to solidify concepts. Form study groups to discuss complex entries and problems regularly.
Tools & Resources
Textbooks, solved problem sets, Tally (basic understanding), YouTube tutorials on accounting basics
Career Connection
A strong grasp of accounting is fundamental for careers in finance, audit, and taxation. It forms the bedrock for entry-level accounting positions and future professional certifications.
Develop Essential Business Communication Skills- (Semester 1-2)
Actively participate in group discussions, presentations, and debates. Practice writing formal emails, reports, and business letters. Join college clubs focused on public speaking or soft skills to enhance confidence and clarity.
Tools & Resources
Grammarly, presentation software, college Toastmasters/literary clubs, business communication guides
Career Connection
Effective communication is crucial for any business role in India, from client interaction to internal reporting. It enhances interview performance and workplace collaboration.
Build Quantitative Aptitude- (Semester 1-3)
Regularly practice problems from Business Mathematics & Statistics. Focus on logical reasoning, data interpretation, and fundamental statistical tools. Utilize online platforms for aptitude test preparation common in Indian recruitment processes.
Tools & Resources
RS Aggarwal''''s Quantitative Aptitude, Khan Academy, specific competitive exam prep apps
Career Connection
Strong quantitative skills are highly valued for roles in financial analysis, market research, and management, especially for competitive exams and corporate recruitment drives in India.
Intermediate Stage
Gain Practical Software Proficiency- (Semester 3-4)
Actively engage with Computerised Accounting software (like Tally ERP 9) through hands-on practice sessions. Explore basic data analysis tools like Excel for business applications. Consider online courses for certifications in these tools.
Tools & Resources
Tally ERP 9 practice, Microsoft Excel, Coursera/Udemy courses on business analytics
Career Connection
Proficiency in Tally and Excel is often a minimum requirement for accounting and administrative roles in Indian SMEs and larger corporations, significantly boosting employability.
Explore Entrepreneurial Ventures- (Semester 3-5)
Participate in college startup competitions, business plan workshops, or entrepreneurial clubs. Network with local entrepreneurs and learn about their journey. Develop a basic business plan idea for a small venture, even if theoretical.
Tools & Resources
NITI Aayog startup resources, local incubation centers, startup events, mentorship from faculty
Career Connection
Cultivates an innovative mindset and equips students with skills for self-employment or leadership roles in new ventures, highly relevant in India''''s growing startup ecosystem.
Understand the Indian Regulatory Landscape- (Semester 3-5)
Pay close attention to subjects like Business Law, Taxation, and Indian Financial System. Read business newspapers and financial journals to stay updated on recent policy changes and their impact on businesses in India. Follow regulatory bodies like SEBI and RBI.
Tools & Resources
The Economic Times, Business Standard, official websites of RBI, SEBI, Income Tax Department
Career Connection
Knowledge of Indian legal and financial frameworks is essential for compliance, advisory, and administrative roles across all sectors, making graduates valuable assets to Indian companies.
Advanced Stage
Undertake Industry Internships- (Semester 5-6 (during breaks or concurrent with studies))
Actively seek and complete internships in relevant sectors like accounting firms, banks, or corporate finance departments. Focus on gaining hands-on experience in taxation, auditing, or financial operations. This is crucial for practical exposure.
Tools & Resources
College placement cell, LinkedIn, Internshala, company career pages
Career Connection
Internships provide invaluable practical experience, industry contacts, and often lead to pre-placement offers, significantly enhancing employability in the competitive Indian job market.
Prepare for Professional Certifications- (Semester 5-6)
Begin preparing for entry-level professional exams like the CA Foundation, CS Foundation, or CMA Foundation. Utilize study materials and coaching classes if needed. This structured preparation enhances subject understanding and career prospects.
Tools & Resources
ICAI, ICSI, ICMAI study materials, coaching institutes, online forums
Career Connection
Professional certifications are highly regarded in India''''s finance and accounting sectors, opening doors to specialized roles and faster career progression in audit, tax, and corporate finance.
Develop Project & Research Capabilities- (Semester 5-6)
Engage thoroughly in any project work or research components of the curriculum. Choose topics relevant to current industry trends or specific career interests. Develop strong research, data analysis, and report writing skills.
Tools & Resources
Academic databases, statistical software (Excel, R basics), faculty mentorship, research methodology guides
Career Connection
These skills are vital for analytical roles, consultancy, and higher studies. Demonstrating research aptitude makes candidates more attractive for roles requiring problem-solving and strategic thinking in India.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 examination or its equivalent from any recognized board/council.
Duration: 3 years (6 semesters)
Credits: 120 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 1.1 Chg | Financial Accounting I | Core Course | 6 | Basic Accounting Concepts, Accounting Principles & Standards, Final Accounts of Sole Proprietorship, Partnership Accounts, Hire Purchase & Installment Systems, Branch & Departmental Accounts |
| CC 1.2 Chg | Principles of Management | Core Course | 6 | Introduction to Management, Functions of Management (Planning, Organizing), Directing & Motivation, Leadership Styles, Controlling Techniques, Managerial Ethics |
| AECC 1.1 Chg | Environmental Studies | Ability Enhancement Compulsory Course | 6 | Multidisciplinary Nature of Environmental Studies, Natural Resources & Conservation, Ecosystems & Biodiversity, Environmental Pollution & Control, Global Environmental Issues, Environmental Laws & Ethics |
| LCC 1.1 Chg | English | Language Core Course | 6 | Business Communication Skills, Grammar & Usage, Reading Comprehension, Report Writing, Public Speaking & Presentation, Vocabulary Building |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 2.1 Chg | Cost and Management Accounting I | Core Course | 6 | Introduction to Cost Accounting, Cost Concepts & Classifications, Material Cost Control, Labour Cost & Overheads, Cost Sheet Preparation, Reconciliation of Cost & Financial Accounts |
| CC 2.2 Chg | Business Law | Core Course | 6 | Indian Contract Act 1872, Sale of Goods Act 1930, Indian Partnership Act 1932, Negotiable Instruments Act 1881, Consumer Protection Act 1986, Introduction to Companies Act 2013 |
| CC 2.3 Chg | Marketing Management | Core Course | 6 | Introduction to Marketing, Marketing Environment, Consumer Behaviour, Market Segmentation & Targeting, Product & Pricing Decisions, Promotion & Distribution Channels |
| LCC 2.1 Chg | MIL (Bengali / Hindi / Urdu / Alternative English) | Language Core Course | 6 | Selected Literary Texts, Grammar & Composition, Translation & Essay Writing, Business Correspondence, Functional Language Usage, Cultural Aspects of Language |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 3.1 Chg | Financial Accounting II | Core Course | 6 | Company Accounts (Share Capital, Debentures), Redemption of Preference Shares & Debentures, Preparation of Final Accounts of Companies, Amalgamation & Reconstruction, Valuation of Shares & Goodwill, Computerized Accounting Systems |
| CC 3.2 Chg | Indian Financial System | Core Course | 6 | Structure of Indian Financial System, Financial Markets (Money Market, Capital Market), Financial Institutions (Banks, NBFCs), SEBI & RBI Regulations, Financial Services (Leasing, Factoring), Recent Reforms in Indian Finance |
| CC 3.3 Chg | Business Mathematics & Statistics | Core Course | 6 | Matrices & Determinants, Calculus (Differentiation, Integration), Time Value of Money, Measures of Central Tendency & Dispersion, Correlation & Regression Analysis, Index Numbers & Time Series |
| SEC 3.1 Chg | Entrepreneurship Development (Choice from Entrepreneurship Development / Computerised Accounting / E-filing of Tax Returns) | Skill Enhancement Course | 6 | Concept of Entrepreneurship, Entrepreneurial Process, Business Idea Generation, Project Formulation & Appraisal, Sources of Finance for Startups, Government Support for MSMEs in India |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 4.1 Chg | Taxation I | Core Course | 6 | Introduction to Indian Tax System, Income Tax Act 1961 (Basic Concepts), Residential Status & Tax Incidence, Income from Salaries, Income from House Property, Profits & Gains of Business or Profession (Basic) |
| CC 4.2 Chg | Auditing | Core Course | 6 | Introduction to Auditing, Types of Audit & Auditor, Audit Planning & Procedures, Internal Control System, Vouching & Verification of Assets/Liabilities, Audit Report & Professional Ethics |
| CC 4.3 Chg | Business Communication | Core Course | 6 | Principles of Effective Communication, Verbal & Non-Verbal Communication, Types of Business Letters, Report & Memo Writing, Presentation Skills, Digital Communication & Ethics |
| SEC 4.1 Chg | Computerised Accounting (Choice from Computerised Accounting / E-filing of Tax Returns / Office Management & Secretarial Practice) | Skill Enhancement Course | 6 | Introduction to Computerised Accounting Systems, Tally ERP 9 (or similar software) Basics, Creating Masters & Vouchers, Inventory Management, Generating Financial Statements, Data Security & Backup |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 5.1 Chg | Direct Tax | Core Course | 6 | Income Tax Act 1961 (Advanced Concepts), Income from Capital Gains, Income from Other Sources, Clubbing of Income & Set Off/Carry Forward of Losses, Deductions from Gross Total Income, Computation of Total Income & Tax Liability |
| CC 5.2 Chg | Indirect Tax | Core Course | 6 | Introduction to Indirect Taxes, Goods and Services Tax (GST) Act, GST Principles & Scope, Input Tax Credit Mechanism, GST Registration & Returns, Customs Act (Overview) |
| DSE 5.1 Chg | Financial Reporting & Disclosure (One from DSE Group A: Financial Reporting & Disclosure / Financial Management / International Business Finance / Investment Analysis & Portfolio Management / Indian Banking and Financial System) | Discipline Specific Elective | 6 | Conceptual Framework of Financial Reporting, Accounting Standards (Indian AS & Ind AS), Corporate Financial Reporting, Consolidated Financial Statements, Value Added Statements, Segmental Reporting |
| DSE 5.2 Chg | Consumer Behaviour & Marketing Research (One from DSE Group B: Consumer Behaviour & Marketing Research / Advertising & Personal Selling / Retail Management / Services Marketing / International Marketing) | Discipline Specific Elective | 6 | Introduction to Consumer Behaviour, Factors Influencing Consumer Decisions, Consumer Buying Process, Introduction to Marketing Research, Data Collection Methods, Report Writing & Ethics in Research |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 6.1 Chg | Cost and Management Accounting II | Core Course | 6 | Standard Costing & Variance Analysis, Budgetary Control, Marginal Costing & Break-Even Analysis, Decision Making Techniques (Make or Buy, Special Order), Responsibility Accounting, Transfer Pricing |
| CC 6.2 Chg | Indian Financial System | Core Course | 6 | Structure of Indian Financial System, Financial Markets (Money Market, Capital Market), Financial Institutions (Banks, NBFCs), SEBI & RBI Regulations, Financial Services (Leasing, Factoring), Recent Reforms in Indian Finance |
| DSE 6.1 Chg | Human Resource Management (One from DSE Group C: Human Resource Management / Industrial Relations & Labour Laws / Training & Development / Organisational Behaviour) | Discipline Specific Elective | 6 | Concept & Functions of HRM, Human Resource Planning, Recruitment & Selection, Performance Appraisal, Compensation Management, Employee Relations |
| DSE 6.2 Chg | E-Business (One from DSE Group D: E-Business / Entrepreneurship Development / Export-Import Procedures & Documentation / Insurance & Risk Management) | Discipline Specific Elective | 6 | Introduction to E-Business, E-Commerce Models (B2B, B2C), E-Marketing Strategies, E-Payment Systems, Cyber Security & Ethics in E-Business, Legal Aspects of E-Commerce in India |
