.png&w=1920&q=75)
B-COM in General at Pachhunga University College
Aizawl, Mizoram
.png&w=1920&q=75)
About the Specialization
What is GENERAL at Pachhunga University College Aizawl?
This B.Com General program at Pachhunga University College focuses on providing a comprehensive understanding of core business principles, accounting, finance, and economics. It prepares students for diverse roles in India''''s rapidly growing commercial and industrial sectors, laying a strong foundation for both employment and further studies. The curriculum is designed to impart practical skills relevant to the Indian market and global business environment.
Who Should Apply?
This program is ideal for fresh graduates from 10+2 with a commerce background, aspiring to build a career in accounting, finance, banking, or business administration. It also suits individuals seeking a broad understanding of the Indian economic landscape. Students looking to pursue professional qualifications like CA, CS, or CMA alongside their graduation will find the foundational knowledge invaluable.
Why Choose This Course?
Graduates of this program can expect to find entry-level positions in accounting firms, banks, financial institutions, and corporate houses across India. Typical starting salaries range from INR 2.5 to 4.5 LPA, with significant growth potential based on experience and further qualifications. Career paths include Accountant, Auditor, Financial Analyst, Tax Consultant, and Business Development Executive in leading Indian companies.
Student Success Practices
Foundation Stage
Develop Strong Foundational Knowledge in Core Subjects- (Semester 1-2)
Focus intensely on understanding core concepts in Financial Accounting, Business Law, and Economics. Regularly solve practical problems from textbooks and previous year question papers. Form study groups to discuss complex topics and clarify doubts, reinforcing learning.
Tools & Resources
NCERT textbooks for commerce, reference books by T.S. Grewal for Accounting, R.P. Maheshwari for Law, online tutorials for basic concepts
Career Connection
A strong foundation is crucial for cracking competitive exams and excelling in higher studies like M.Com, CA, CS, and MBA, which demand clear conceptual understanding.
Enhance Communication and Environmental Awareness- (Semester 1-2)
Actively participate in English communication classes to improve written and verbal skills, essential for professional interactions. Engage with environmental studies to understand corporate social responsibility (CSR) and sustainability, crucial for modern businesses.
Tools & Resources
Toastmasters-like college clubs, online English proficiency tests, documentaries on environmental issues
Career Connection
Strong communication skills are vital for job interviews and workplace success, while environmental awareness prepares future managers for ethical and sustainable business practices.
Build Effective Study Habits and Time Management- (Semester 1-2)
Establish a consistent study schedule, allocating specific time slots for each subject. Practice active recall and spaced repetition for better retention. Utilize college library resources for extended reading and quiet study environments.
Tools & Resources
Study planners, Pomodoro Technique, college library, online educational resources
Career Connection
Good study habits lead to academic excellence, which is a key criterion for scholarships, campus placements, and admission to prestigious postgraduate programs.
Intermediate Stage
Acquire Practical Computer and E-Commerce Skills- (Semester 3-4)
Master computer applications like MS Office (especially Excel for financial analysis) and actively learn about e-commerce principles and digital payment systems. Seek opportunities to build a basic e-commerce project or manage a digital presence.
Tools & Resources
Microsoft Office Suite, Tally accounting software, online courses on digital marketing, local business websites
Career Connection
Proficiency in computer applications and e-commerce is highly sought after in today''''s digital economy, making graduates job-ready for various administrative, accounting, and online business roles.
Engage with Tax Laws and Corporate Accounting Practices- (Semester 3-5)
Deep dive into Income Tax, GST, and Corporate Accounting. Attempt case studies and practical problems related to tax computation and company financial statements. Follow current amendments in Indian tax laws.
Tools & Resources
Official government tax websites (Income Tax India, GST Portal), business newspapers, industry journals, accounting software trials
Career Connection
Expertise in Indian tax laws and corporate accounting makes students invaluable to accounting firms, tax consultancies, and finance departments of companies, opening doors to specialized roles.
Network and Seek Mentorship for Industry Insights- (Semester 4-5)
Attend college seminars, guest lectures, and workshops featuring industry professionals. Connect with alumni working in relevant fields through college networks or LinkedIn. Seek advice on career paths and industry trends.
Tools & Resources
College alumni association, LinkedIn, industry events (if accessible locally or online)
Career Connection
Networking provides insights into industry demands, helps identify internship opportunities, and can lead to mentorship that guides career decisions and improves placement prospects.
Advanced Stage
Master Management Accounting and Auditing Principles- (Semester 6)
Develop a strong understanding of management accounting techniques for decision-making and gain comprehensive knowledge of auditing standards and practices. Work on simulated audit reports and financial analyses.
Tools & Resources
ICWA/ICAI study materials (for conceptual understanding), accounting software for reporting, case studies on corporate governance failures
Career Connection
These skills are critical for roles in internal audit, financial controlling, and management consulting, providing pathways to senior financial positions in Indian corporations.
Prepare Rigorously for Placements and Professional Exams- (Semester 6)
Actively participate in campus placement drives, refining resume writing, group discussion, and interview skills. For those aspiring for professional certifications (CA, CS), start dedicated preparation, focusing on relevant subjects.
Tools & Resources
College placement cell, career counseling services, online aptitude test platforms, professional body study materials
Career Connection
Direct correlation to securing employment in reputable companies or successfully passing challenging professional examinations, launching a successful career.
Explore Specializations and Build Industry-Specific Projects- (Semester 6)
Dive deeper into chosen DSE subjects (e.g., International Business, Industrial Laws) to gain specialized knowledge. Work on a minor project or research paper relevant to these specializations, applying theoretical knowledge to real-world scenarios.
Tools & Resources
Academic databases, industry reports, expert interviews, project management tools
Career Connection
Specialization enhances employability by demonstrating focused expertise, making graduates more attractive for specific roles and potentially higher starting salaries in niche areas of commerce.
Program Structure and Curriculum
Eligibility:
- No eligibility criteria specified
Duration: 3 years (6 semesters)
Credits: 128 Credits
Assessment: Internal: 20% (for Theory papers), 40% (for Practical papers), External: 80% (for Theory papers), 60% (for Practical papers)
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC 101 | Environmental Studies | Ability Enhancement Compulsory Course | 4 | Multidisciplinary nature of environmental studies, Natural resources and associated problems, Ecosystems and their components, Biodiversity and its conservation, Environmental pollution and control measures |
| CP 101 | Financial Accounting I | Core | 6 | Introduction to Accounting and Accounting Process, Accounting Standards and Accounting Policies, Final Accounts of Sole Proprietorship, Consignment Accounts, Joint Venture Accounts, Branch Accounts |
| CP 102 | Business Law | Core | 6 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Indian Partnership Act, 1932, Limited Liability Partnership Act, 2008, Negotiable Instruments Act, 1881, Consumer Protection Act, 1986 |
| GE 101 | Principles of Micro Economics | Generic Elective | 6 | Introduction to Economics and Demand-Supply Analysis, Consumer Behaviour Theory, Production and Cost Analysis, Market Structure: Perfect Competition, Imperfect Competition: Monopoly, Oligopoly, Factor Pricing |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC 201 | English Communication | Ability Enhancement Compulsory Course | 4 | Introduction to Communication, Speaking Skills, Listening Skills, Reading Skills, Writing Skills |
| CP 201 | Financial Accounting II | Core | 6 | Depreciation Accounting, Valuation of Inventories, Hire Purchase System, Installment Payment System, Royalty Accounts |
| CP 202 | Company Law | Core | 6 | Introduction to Company Law, Share Capital and Debentures, Company Management and Meetings, Dividends and Accounts, Winding Up of Companies |
| GE 201 | Principles of Macro Economics | Generic Elective | 6 | Introduction to Macro Economics, National Income Accounting, Money and Banking, Inflation and Unemployment, Fiscal and Monetary Policy |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| SEC 301 | Computer Applications in Business | Skill Enhancement Course | 4 | Fundamentals of Computers, Operating Systems, Word Processing (MS Word), Spreadsheet Package (MS Excel), Presentation Graphics (MS PowerPoint), Database Management System (MS Access) |
| CP 301 | Corporate Accounting | Core | 6 | Accounting for Share Capital, Accounting for Debentures, Redemption of Preference Shares, Amalgamation of Companies, Internal Reconstruction |
| CP 302 | Income Tax Law & Practice | Core | 6 | Introduction to Income Tax Law, Residential Status and Tax Incidence, Heads of Income: Salary, House Property, Heads of Income: Business/Profession, Capital Gains, Other Sources, Deductions from Gross Total Income, Tax Liabilities |
| CP 303 | Human Resource Management | Core | 6 | Introduction to Human Resource Management, Human Resource Planning and Job Analysis, Recruitment and Selection, Training and Development, Performance Appraisal and Compensation Management, Industrial Relations and Employee Grievances |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| SEC 401 | E-Commerce | Skill Enhancement Course | 4 | Introduction to E-Commerce, E-Commerce Business Models, E-Payment Systems, E-Security and Legal Aspects, E-Marketing and Web Advertising, E-CRM and Supply Chain Management |
| CP 401 | Cost Accounting | Core | 6 | Introduction to Cost Accounting, Cost Ascertainment: Material Cost, Cost Ascertainment: Labour Cost, Overheads, Costing Methods: Job, Batch, Contract, Process Costing, Operating Costing, Reconciliation of Cost and Financial Accounts |
| CP 402 | Goods and Service Tax (GST) & Customs Law | Core | 6 | Introduction to Goods and Service Tax, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit, Registration, Tax Invoice, Returns, Payment of Tax, Introduction to Customs Act, Types of Duties |
| CP 403 | Marketing Management | Core | 6 | Introduction to Marketing Management, Market Segmentation, Targeting, Positioning, Product Decisions, Pricing Decisions, Promotion Decisions, Distribution Decisions |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CP 501 | Principles of Marketing | Core | 6 | Introduction to Marketing Concepts, Marketing Environment and Customer Behaviour, Product Life Cycle and New Product Development, Pricing Strategies and Channels of Distribution, Promotion Mix and Personal Selling, Service Marketing |
| CP 502 | Fundamentals of Financial Management | Core | 6 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Leverage Analysis, Working Capital Management |
| DPP 501(A) | India''''s Economic Environment | Discipline Specific Elective | 4 | Features of Indian Economy, Economic Planning and NITI Aayog, Agricultural Sector Reforms, Industrial Sector Development, Foreign Trade and Balance of Payments |
| DPP 502(B) | Industrial Laws | Discipline Specific Elective | 4 | Factories Act, 1948, Industrial Disputes Act, 1947, Trade Unions Act, 1926, Minimum Wages Act, 1948, Payment of Wages Act, 1936, Employees'''' Compensation Act, 1923 |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CP 601 | Management Accounting | Core | 6 | Introduction to Management Accounting, Ratio Analysis, Fund Flow Statement, Cash Flow Statement, Budgetary Control, Standard Costing |
| CP 602 | Auditing and Corporate Governance | Core | 6 | Introduction to Auditing, Internal Control, Internal Audit, Vouching, Verification and Valuation of Assets and Liabilities, Audit Report and Certificates, Corporate Governance Principles, Role of Auditors in Corporate Governance |
| DPP 603(A) | Indian Economy | Discipline Specific Elective | 4 | Basic Characteristics of Indian Economy, Economic Planning in India, Agricultural and Industrial Development, Poverty, Unemployment, and Inequality, Foreign Trade and Reforms |
| DPP 604(A) | International Business | Discipline Specific Elective | 4 | Introduction to International Business, Theories of International Trade, Balance of Payments, Foreign Exchange Market, International Financial Institutions, WTO and Regional Economic Groupings |
