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B-COM in General at Pandit Ambika Pratap Narayan Mahila Mahavidyalaya
Sant Kabir Nagar, Uttar Pradesh
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About the Specialization
What is General at Pandit Ambika Pratap Narayan Mahila Mahavidyalaya Sant Kabir Nagar?
This B.Com General program at Pandit Ambika Pratap Narayan Mahila Mahavidyalaya focuses on providing a comprehensive understanding of core commerce disciplines. In the Indian context, B.Com is a foundational degree for a vast array of business careers, emphasizing financial accounting, business law, economics, and taxation. The program aims to equip students with analytical and practical skills essential for the dynamic Indian business environment, preparing them for diverse roles in trade, finance, and industry.
Who Should Apply?
This program is ideal for fresh 10+2 graduates, particularly those from a commerce background, seeking entry into the world of business and finance. It also caters to individuals who aspire to pursue professional qualifications like CA, CS, or CMA, as it builds a strong academic foundation. Career changers looking for a comprehensive business education to transition into roles requiring financial acumen will also find this program beneficial, as it provides a broad understanding without a narrow specialization.
Why Choose This Course?
Graduates of this program can expect to pursue various career paths in India, including roles as accountants, financial analysts, tax consultants, and auditors in both public and private sectors. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential up to INR 8-15 LPA with experience and specialized skills. The program also aligns with prerequisites for professional certifications, enabling faster career progression and leadership roles in Indian companies and MNCs operating in the country.
Student Success Practices
Foundation Stage
Build Strong Conceptual Foundations- (Semester 1-2)
Focus on thoroughly understanding core subjects like Financial Accounting and Business Economics. Attend all lectures, take detailed notes, and actively participate in discussions. Utilize textbooks and supplementary online resources to solidify concepts. Practice numerical problems regularly to gain proficiency.
Tools & Resources
NCERT Commerce textbooks (Class 11 & 12), Khan Academy (Economics, Accounting), Taxmann publications for law/accounting basics, College Library resources
Career Connection
A strong foundation in these subjects is crucial for competitive exams (e.g., banking, SSC CGL) and forms the basis for advanced studies or professional courses like CA/CS/CMA, leading to better career prospects and higher salaries.
Develop Effective Study Habits & Time Management- (Semester 1-2)
Create a consistent study schedule, allocating dedicated time for each subject. Prioritize topics based on syllabus weightage and personal understanding. Join study groups to discuss concepts and solve doubts collectively. Practice previous year question papers to understand exam patterns and improve time management during tests.
Tools & Resources
Google Calendar/Any Planner app, Study groups (peer learning), University''''s previous year question papers
Career Connection
Good study habits lead to better academic performance, which is a key criterion for placements and admissions to postgraduate programs. Effective time management is a vital professional skill valued by employers.
Engage in Co-Curricular & Vocational Learning- (Semester 1-2)
Actively participate in Co-Curricular courses like ''''Food, Nutrition & Hygiene'''' and ''''First Aid & Health'''' to develop holistic personal skills. Choose a vocational subject like ''''Computerized Accounting'''' or ''''Digital Marketing'''' strategically and focus on gaining practical software proficiency, as these skills are directly applicable in various industries.
Tools & Resources
Tally Prime software (for Computerized Accounting), Google Digital Garage (for Digital Marketing), College workshops on health and hygiene
Career Connection
Vocational skills enhance employability by providing practical expertise. Co-curricular activities develop soft skills like teamwork and communication, crucial for professional success in any Indian workplace.
Intermediate Stage
Apply Theoretical Knowledge Through Internships/Projects- (Semester 3-4)
Seek out short-term internships, even unpaid, with local accounting firms, small businesses, or NGOs during breaks. Actively participate in project work assigned in subjects like Computer Application in Business. Apply concepts learned in Corporate Accounting, Cost Accounting, and Income Tax to real-world scenarios.
Tools & Resources
LinkedIn/Internshala for internships, Local CA firms, small businesses, MS Excel, Tally for practical application
Career Connection
Practical experience significantly boosts your resume and provides valuable industry exposure, making you more competitive for entry-level jobs and enabling you to understand the application of laws like GST and Income Tax in India.
Specialise & Upskill in Key Areas- (Semester 3-4)
Identify areas of interest within commerce (e.g., taxation, finance, marketing) and pursue online certifications or workshops. For instance, if interested in taxation, delve deeper into GST and Income Tax. If finance, explore basic stock market courses. This will help refine your career path and make your profile stand out.
Tools & Resources
NPTEL courses (free, IIT/IIM professors), Coursera/edX (for specialized certifications), NSE Academy/BSE Institute (for finance certifications)
Career Connection
Specialized skills are highly valued in the Indian job market, leading to better job roles and potentially higher starting salaries in fields like financial analysis, tax consulting, or marketing, aligning with industry demand.
Network and Participate in Competitions- (Semester 3-4)
Attend industry seminars, webinars, and college-level business competitions or quizzes. Engage with faculty, alumni, and guest speakers to build a professional network. This provides exposure to industry trends and fosters a competitive spirit and critical thinking.
Tools & Resources
College alumni network, Professional bodies (e.g., ICAI student chapters, local industry associations), Online platforms like E-Cell competitions
Career Connection
Networking opens doors to mentorship, internships, and job opportunities. Participating in competitions enhances problem-solving, teamwork, and presentation skills, all crucial for professional growth in India.
Advanced Stage
Master Advanced Subjects & Project Work- (Semester 5-6)
Dedicate significant effort to advanced core subjects like Financial Management and Industrial Law, and chosen DSEs. Approach the final ''''Project Work/Internship'''' with diligence, selecting a relevant topic, conducting thorough research, and presenting findings professionally. This demonstrates analytical and independent work capabilities.
Tools & Resources
Research journals and databases (e.g., J-STOR, EBSCO), Statistical software (e.g., SPSS, Excel Data Analysis Toolpak), Mentorship from faculty for project guidance
Career Connection
A well-executed project/internship and mastery of advanced subjects are critical for securing good placements. It showcases your ability to apply complex theories and contribute meaningfully to a business, which is highly regarded by Indian employers.
Intensive Placement Preparation- (Semester 5-6)
Actively engage with the college''''s placement cell. Prepare a polished resume and cover letter tailored to specific job descriptions. Practice aptitude tests, group discussions, and mock interviews regularly. Focus on improving communication and presentation skills, as these are often deciding factors in Indian recruitment processes.
Tools & Resources
College Placement Cell resources, Online aptitude test platforms (e.g., IndiaBix), Mock interview sessions with faculty/alumni, Public speaking clubs/workshops
Career Connection
Comprehensive preparation increases the likelihood of securing desirable job offers from top companies visiting campus or through off-campus placements, leading to a successful career launch in India.
Explore Higher Education & Professional Pathways- (Semester 5-6)
Evaluate options for postgraduate studies such as M.Com, MBA, or professional certifications like CA, CS, CMA, CFA. Research entrance exams (e.g., CAT, CMAT, NET) and start preparation if pursuing higher education. Plan your career trajectory for the next 3-5 years, considering advanced specialization and leadership roles.
Tools & Resources
Career counseling services (college or external), Official websites of professional bodies (ICAI, ICSI, ICAI-CMA), Coaching institutes for competitive exams
Career Connection
A clear understanding of post-B.Com options allows for strategic career planning, enabling graduates to climb the corporate ladder, achieve higher earning potential, and specialize in niche areas of expertise within the Indian and global markets.
Program Structure and Curriculum
Eligibility:
- 10+2 (Intermediate) pass from any recognized board, preferably with Commerce stream.
Duration: 3 years (6 semesters)
Credits: 104 Credits
Assessment: Internal: 25% (Mid Term Test), External: 75% (End Term Test)
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM 101 | Financial Accounting | Core | 4 | Theoretical Framework of Accounting, Accounting Process (Journal, Ledger, Trial Balance), Financial Statements (Trading, P&L, Balance Sheet), Introduction to Company Accounts, Self-Balancing & Sectional Balancing Ledgers |
| COM 102 | Business Communication | Core | 4 | Introduction to Business Communication, Types of Business Communication (Verbal, Non-Verbal), Writing Skills (Reports, Letters, Memos), Presentation Skills, Electronic Communication & Etiquette |
| CO-103 | Principles of Management | Minor/Elective | 4 | Nature and Significance of Management, Planning: Types, Process, MBO, Organizing: Structure, Authority, Delegation, Staffing & Directing, Controlling: Process, Techniques |
| CO-104 | Food, Nutrition & Hygiene | Co-Curricular | 2 | Balanced Diet & Macronutrients, Malnutrition & Deficiency Diseases, Food Adulteration, Community Health and Hygiene, Food Safety & Preservation |
| Vocational | Digital Marketing / Office Management and Secretarial Practice / Computerized Accounting | Vocational | 2 | Basics of chosen Vocational Subject, Fundamental concepts and applications, Tools and techniques specific to the vocational area, Practical skills development, Industry relevance and career opportunities |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM 103 | Business Law | Core | 4 | Indian Contract Act 1872 (Essentials, Types of Contracts), Sales of Goods Act 1930 (Conditions, Warranties), Negotiable Instrument Act 1881 (Cheques, Bills, Promissory Notes), Consumer Protection Act 2019 (Rights, Forums), Information Technology Act 2000 (Cyber Crimes, Digital Signatures) |
| COM 104 | Business Economics | Core | 4 | Introduction to Business Economics (Nature, Scope), Demand Analysis (Law of Demand, Elasticity), Production and Cost Analysis (Short & Long Run Costs), Market Structures (Perfect Competition, Monopoly), Pricing Policies & Strategies |
| CO-203 | Principles of Marketing | Minor/Elective | 4 | Nature and Scope of Marketing, Market Segmentation, Targeting, Positioning, Product Decisions (Product Life Cycle, Branding), Pricing Decisions (Methods, Strategies), Promotion and Distribution Channels |
| CO-204 | First Aid & Health | Co-Curricular | 2 | Principles of First Aid, Basic Life Support (CPR, Choking), Management of Injuries (Wounds, Fractures, Burns), Medical Emergencies (Fainting, Seizures, Heart Attack), Community Health & Safety |
| Vocational | Digital Marketing / Office Management and Secretarial Practice / Computerized Accounting | Vocational | 2 | Advanced concepts of chosen Vocational Subject, Practical implementation and case studies, Problem-solving in vocational context, Emerging trends in the respective field, Preparation for entry-level vocational roles |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM 201 | Corporate Accounting | Core | 4 | Accounting for Shares (Issue, Forfeiture, Reissue), Accounting for Debentures (Issue, Redemption), Underwriting of Shares & Debentures, Preparation of Final Accounts of Companies, Valuation of Goodwill & Shares |
| COM 202 | Business Regulatory Framework | Core | 4 | Indian Contract Act (Indemnity, Guarantee, Bailment, Agency), Negotiable Instruments Act (Endorsement, Dishonor), Indian Partnership Act 1932 (Partnership Formation, Dissolution), Limited Liability Partnership Act 2008 (Features, Advantages), Competition Act 2002 (Anti-Competitive Agreements, Abuse of Dominance) |
| CO-303 | Company Law | Minor/Elective | 4 | Introduction to Company Law (Types of Companies), Incorporation of Company (Memorandum, Articles), Shares and Share Capital, Management and Administration (Directors, Meetings), Winding Up of Companies |
| CO-304 | Human Values & Environmental Studies | Co-Curricular | 2 | Human Values (Ethics, Morality, Integrity), Professional Ethics, Environmental Education (Ecosystems, Biodiversity), Natural Resources (Conservation, Management), Pollution Control & Climate Change |
| Vocational | Digital Marketing / Office Management and Secretarial Practice / Computerized Accounting | Vocational | 2 | Application of vocational skills in simulated environments, Advanced problem-solving scenarios, Project-based learning related to the vocational area, Tools and software proficiency development, Preparation for internships or entrepreneurial ventures |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM 203 | Cost Accounting | Core | 4 | Introduction to Cost Accounting (Concepts, Objectives), Material Cost Control (Inventory Management, Pricing), Labour Cost Control (Incentive Plans, Overtime), Overhead Cost Control (Allocation, Apportionment), Cost Ascertainment (Job, Batch, Contract Costing) |
| COM 204 | Income Tax Law & Practice | Core | 4 | Basic Concepts of Income Tax (Assessee, Assessment Year), Residential Status & Tax Incidence, Income from Salary, Income from House Property, Business/Profession, Capital Gains, Other Sources, Deductions from Gross Total Income & Computation of Tax |
| CO-403 | Auditing | Minor/Elective | 4 | Introduction to Auditing (Objectives, Types), Internal Control System, Audit Planning & Documentation, Vouching & Verification of Assets and Liabilities, Audit Report (Types, Contents) |
| CO-404 | Physical Education & Yoga | Co-Curricular | 2 | Physical Fitness (Components, Benefits), Yoga Asanas & Pranayama, Health & Wellness (Lifestyle Diseases, Nutrition), Sports & Games (Rules, Participation), Stress Management Techniques |
| Vocational | Digital Marketing / Office Management and Secretarial Practice / Computerized Accounting | Vocational | 2 | Refinement of vocational skills for professional settings, Ethical considerations in the vocational field, Building a professional portfolio related to vocational specialization, Entrepreneurial opportunities in the chosen vocational area, Career guidance and placement preparation |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM 301 | Goods & Services Tax (GST) | Core | 4 | Introduction to GST (Concept, Structure, Benefits), Levy and Collection of GST (Supply, Taxable Event), Time and Value of Supply, Input Tax Credit (Eligibility, Utilisation), Registration, Returns, and Payments under GST |
| COM 302 | Industrial Law | Core | 4 | Factories Act 1948 (Health, Safety, Welfare), Industrial Disputes Act 1947 (Settlement Machinery), Trade Unions Act 1926 (Registration, Rights), Employees'''' Compensation Act 1923 (Liability, Claims), Payment of Wages Act 1936 (Deductions, Fixation) |
| CO-503 | Discipline Specific Elective I (Choose ONE: Banking & Insurance / Rural Marketing / E-Commerce) | Elective (DSE) | 4 | Core concepts of chosen elective specialization, Sector-specific theories and applications, Current trends and regulatory frameworks, Strategic approaches and challenges in the field, Impact of technology on the chosen domain |
| CO-504 | Discipline Specific Elective II (Choose ONE: Computer Application in Business / Entrepreneurship Development / Consumer Behaviour) | Elective (DSE) | 4 | Fundamental principles of the chosen elective, Practical tools and techniques, Decision-making processes and models, Case studies and real-world applications, Ethical considerations and societal impact |
| Vocational | Digital Marketing / Office Management and Secretarial Practice / Computerized Accounting | Vocational | 2 | Specialized skills and advanced applications, Industry best practices and standards, Developing advanced projects or assignments, Mentorship and professional guidance, Career readiness for diverse professional roles |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM 303 | Financial Management | Core | 4 | Introduction to Financial Management (Objectives, Scope), Time Value of Money (Compounding, Discounting), Capital Budgeting Decisions (Techniques, Risk), Cost of Capital (WACC, Specific Costs), Working Capital Management (Components, Estimation) |
| COM 304 | Indian Economy | Core | 4 | Basic Characteristics of Indian Economy (Planning, Growth), Economic Planning in India (Five Year Plans, NITI Aayog), Agriculture Sector (Issues, Policies), Industrial Sector (MSMEs, Public Sector, FDI), Service Sector, Foreign Trade & Economic Reforms |
| CO-603 | Discipline Specific Elective III (Choose ONE: International Business / Human Resource Management / Investment Management) | Elective (DSE) | 4 | Advanced theories and models in the chosen DSE, Strategic implications and global perspectives, Regulatory and policy environment, Emerging challenges and opportunities, Critical analysis and decision-making skills |
| CO-604 | Discipline Specific Elective IV (Choose ONE: Operations Research / Organisational Behaviour / Research Methodology) | Elective (DSE) | 4 | In-depth study of selected topics in the DSE, Methodologies and analytical techniques, Application of theoretical concepts to business problems, Data analysis and interpretation, Preparation for higher studies or specialized roles |
| Vocational | Digital Marketing / Office Management and Secretarial Practice / Computerized Accounting | Vocational | 2 | Mastery of core vocational competencies, Independent project execution and presentation, Portfolio development for job market, Advanced certifications or skill refinement, Leadership and teamwork in vocational projects |
| Project | Project Work / Internship | Project | 4 | Problem identification and literature review, Research design and methodology, Data collection, analysis, and interpretation, Report writing and documentation, Viva-voce and presentation skills |
