

B-COM in General at Om Mahavidyalaya


Prayagraj, Uttar Pradesh
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About the Specialization
What is General at Om Mahavidyalaya Prayagraj?
This B.Com program at Om Mahavidyalaya, Prayagraj focuses on building a strong foundation in commerce, accounting, and business principles. It''''s highly relevant in the dynamic Indian economy, equipping students with essential skills for various commercial sectors. The program emphasizes both theoretical knowledge and practical application, preparing graduates for entry-level roles in finance, taxation, and general management within the Indian market.
Who Should Apply?
This program is ideal for 10+2 graduates, particularly those from commerce backgrounds, seeking entry into the business and finance world. It also suits individuals aspiring for government jobs, banking careers, or entrepreneurial ventures in India. Students aiming for professional certifications like CA, CS, or CMA will find the foundational knowledge invaluable.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as accountants, financial analysts, tax consultants, and business administrators. Entry-level salaries typically range from INR 2-4 LPA, with significant growth potential in Indian companies. The program provides a solid base for pursuing higher education (M.Com, MBA) or specialized certifications, aligning with the needs of the Indian job market.

Student Success Practices
Foundation Stage
Master Core Concepts Early- (Semester 1-2)
Focus on deeply understanding fundamental subjects like Financial Accounting and Business Economics. Utilize university library resources, online tutorials like Khan Academy for basic economic principles, and practice solving numerical problems regularly. This builds a strong conceptual base, crucial for advanced subjects and competitive exams in India.
Tools & Resources
University Library, Khan Academy, Textbook practice problems
Career Connection
Strong fundamentals are essential for cracking competitive exams and excelling in higher studies or professional courses like CA/CS.
Develop Effective Study Habits- (Semester 1-2)
Establish a consistent study routine, participate actively in class discussions, and form study groups with peers. This fosters collaborative learning, helps clarify doubts, and prepares students for internal assessments and semester-end examinations effectively, a common practice in Indian collegiate education.
Tools & Resources
Study groups, Class participation, Time management apps
Career Connection
Discipline and collaborative skills developed here are valuable for teamwork in professional settings.
Explore Basic Computer Applications- (Semester 1-2)
Gain proficiency in MS Office (Word, Excel, PowerPoint) which is essential for any business role. Enroll in short workshops, practice creating spreadsheets for accounting problems, and learn to use basic data entry software. This practical skill is highly valued by Indian employers for entry-level positions.
Tools & Resources
MS Office Suite, Online tutorials (e.g., YouTube), College computer labs
Career Connection
Proficiency in office tools is a mandatory skill for almost all entry-level commerce jobs in India.
Intermediate Stage
Engage with Industry-Relevant Skills- (Semester 3-4)
Actively seek opportunities to apply theoretical knowledge from subjects like Business Statistics and Cost Accounting. Participate in departmental seminars, guest lectures by industry professionals, and skill-building workshops on data analysis or basic financial modeling tools. This bridges the gap between academics and Indian corporate expectations.
Tools & Resources
Departmental seminars, Guest lectures, Basic data analysis software (e.g., Excel for statistics)
Career Connection
Practical application skills make candidates more attractive to employers and prepare them for real-world business challenges.
Build a Professional Network- (Semester 3-4)
Attend career fairs, connect with alumni, and seek guidance from faculty on career paths in finance, taxation, or general commerce. Leverage platforms like LinkedIn to explore job roles and company profiles in India. Early networking can open doors for internships and future job prospects.
Tools & Resources
LinkedIn, College alumni network, Career fairs
Career Connection
Networking is crucial for discovering hidden job opportunities and gaining mentorship for career growth in India.
Prepare for Competitive Exams- (Semester 3-4)
Begin preliminary preparation for various government and banking sector exams (e.g., SSC CGL, IBPS PO/Clerk) by practicing quantitative aptitude, reasoning, and general awareness. Many B.Com graduates in India target these exams, and early preparation gives a significant advantage.
Tools & Resources
Online test series, Reasoning/Aptitude books, Current affairs magazines
Career Connection
Success in competitive exams leads to stable and respectable government or banking jobs, highly sought after in India.
Advanced Stage
Focus on Practical Application & Internships- (Semester 5-6)
Seek out internships in accounting firms, banks, or local businesses to gain hands-on experience in areas like Income Tax, GST, and Auditing. Apply classroom knowledge to real-world scenarios. Practical experience is highly valued in the Indian job market for immediate employability.
Tools & Resources
Internship portals (e.g., Internshala), Local CA/CS firms, Banks and financial institutions
Career Connection
Internships convert theoretical knowledge into practical skills, significantly enhancing resume value for placements.
Refine Interview & Communication Skills- (Semester 5-6)
Participate in mock interviews, group discussions, and personality development workshops offered by the college or external agencies. Work on improving verbal and written communication, presentation skills, and confidence, which are critical for securing placements in Indian companies.
Tools & Resources
College placement cell workshops, Mock interview sessions, Public speaking clubs
Career Connection
Excellent communication and interview skills are paramount for converting job opportunities into successful placements.
Strategize for Career & Higher Education- (Semester 5-6)
Clearly define post-graduation goals, whether it''''s immediate employment, pursuing M.Com, MBA, or professional courses like CA/CS. Research potential employers or higher education institutions. Tailor your resume and prepare for entrance exams or placement drives, aligning with specific career aspirations in India.
Tools & Resources
Career counseling, University prospectus for M.Com/MBA, Professional body websites (ICAI, ICSI)
Career Connection
A clear career strategy ensures focused efforts and maximizes chances of achieving desired professional milestones in India.
Program Structure and Curriculum
Eligibility:
- No eligibility criteria specified
Duration: 3 years (6 semesters)
Credits: 104 Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| MC101 | Financial Accounting | Major Core | 4 | Introduction to Accounting, Accounting Process, Final Accounts (Sole Proprietorship), Accounting for Non-Profit Organizations, Partnership Accounts (Admission, Retirement, Death) |
| MC102 | Business Organisation | Major Core | 4 | Nature and Scope of Business, Forms of Business Organization, Business Combinations, Plant Location and Layout, Business Size and Growth |
| V101 | Entrepreneurship Development | Vocational | 4 | Concept of Entrepreneurship, Entrepreneurial Motivation, Project Planning and Formulation, Sources of Finance for Entrepreneurs, Government Schemes for Entrepreneurs |
| CC101 | Food, Nutrition & Hygiene | Co-curricular | 2 | Basic Concepts of Food and Nutrition, Balanced Diet and Malnutrition, Food Safety and Adulteration, Personal Hygiene and Sanitation, Community Health Issues |
| ME101 | Computer Application | Minor Elective | 4 | Fundamentals of Computer, Operating System Concepts, MS Office Suite (Word, Excel, PowerPoint), Internet and E-commerce Basics, Data Security and Privacy |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| MC201 | Business Law | Major Core | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019, Foreign Exchange Management Act (FEMA), 1999 |
| MC202 | Business Economics | Major Core | 4 | Nature and Scope of Business Economics, Demand and Supply Analysis, Theory of Production and Cost, Market Structures and Pricing Policies, National Income and Business Cycles |
| V201 | Digital Marketing | Vocational | 4 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Social Media Marketing, Email Marketing, Content Marketing and Analytics |
| CC201 | Human Values & Environmental Studies | Co-curricular | 2 | Concept of Human Values and Ethics, Environmental Concepts and Ecosystems, Biodiversity and Conservation, Environmental Pollution and Control, Sustainable Development |
| ME201 | Computer Application (Cont.) | Minor Elective | 4 | Database Management Systems (DBMS) Basics, Structured Query Language (SQL), Web Design Fundamentals (HTML, CSS), Cyber Security Threats and Safeguards, E-governance and Digital Services |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| MC301 | Company Law | Major Core | 4 | Introduction to Company Law, Incorporation of a Company, Shares and Debentures, Management and Administration of Company, Winding Up of Companies |
| MC302 | Business Statistics | Major Core | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers |
| MC303 | Indian Economy | Major Core | 4 | Basic Characteristics of Indian Economy, Economic Planning in India, Agriculture Sector in India, Industrial Sector in India, Indian Foreign Trade and Policy |
| V301 | Retail Management | Vocational | 4 | Introduction to Retailing, Retail Formats and Theories, Store Location and Layout, Merchandise Management, Retail Promotion and CRM |
| CC301 | Analytical Skill & Personality Development | Co-curricular | 2 | Analytical Thinking and Problem Solving, Verbal and Non-verbal Communication, Presentation Skills, Interview Techniques, Group Discussion and Teamwork |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| MC401 | Corporate Accounting | Major Core | 4 | Accounting for Shares, Accounting for Debentures, Final Accounts of Companies, Valuation of Goodwill and Shares, Amalgamation, Absorption and Reconstruction |
| MC402 | Cost Accounting | Major Core | 4 | Introduction to Cost Accounting, Cost Concepts and Classification, Material Costing, Labour Costing, Overhead Costing, Standard Costing and Variance Analysis |
| MC403 | Public Finance | Major Core | 4 | Introduction to Public Finance, Public Expenditure, Public Revenue and Taxation, Public Debt, Fiscal Policy and Budget |
| V401 | Banking & Insurance | Vocational | 4 | Indian Banking System, Commercial Banks and their Functions, Reserve Bank of India (RBI), Principles of Insurance, Types of Insurance (Life, General) |
| CC401 | Physical Education & Yoga | Co-curricular | 2 | Concept of Physical Education, Health and Fitness Components, Introduction to Yoga and its Importance, Yoga Asanas and Pranayama, First Aid and Sports Injuries |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| MC501 | Principles of Marketing | Major Core | 4 | Introduction to Marketing, Marketing Environment and Segmentation, Product Life Cycle and Pricing Strategies, Promotion Mix and Distribution Channels, Services Marketing and Rural Marketing |
| MC502 | Financial Management | Major Core | 4 | Introduction to Financial Management, Capital Budgeting Decisions, Capital Structure Theories, Working Capital Management, Dividend Policy Decisions |
| MC503 | Income Tax Law & Practice | Major Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property and Business/Profession, Deductions from Gross Total Income and Tax Computation |
| ME501 | Rural Development | Minor Elective | 4 | Concepts of Rural Development, Rural Economy in India, Rural Poverty and Unemployment, Rural Credit and Marketing, Rural Development Programs in India |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| MC601 | Auditing | Major Core | 4 | Introduction to Auditing, Types of Audit, Internal Control and Internal Check, Vouching and Verification of Assets and Liabilities, Audit Report and Professional Ethics |
| MC602 | Goods & Service Tax (GST) | Major Core | 4 | Introduction to Goods and Service Tax (GST), GST Registration and Supply, Input Tax Credit (ITC), GST Returns and Assessment, GST Council and Administration |
| MC603 | Indian Financial System | Major Core | 4 | Structure of Indian Financial System, Financial Markets (Money Market, Capital Market), Financial Institutions (Banks, NBFCs), SEBI and its Role, Reserve Bank of India (RBI) and Monetary Policy |
| ME601 | Disaster Management | Minor Elective | 4 | Concepts of Disaster and Hazards, Types of Disasters (Natural, Man-made), Disaster Preparedness and Mitigation, Disaster Response and Recovery, Role of Government and NGOs in Disaster Management |




