
B-COM in General at Paramhans Pal Degree College

Maharajganj, Uttar Pradesh
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About the Specialization
What is General at Paramhans Pal Degree College Maharajganj?
This Bachelor of Commerce B.Com program at Paramhans Pal Degree College, affiliated with DDU Gorakhpur University, provides a comprehensive foundation in business, accounting, economics, and finance. It is designed to equip students with the essential theoretical knowledge and practical skills required for a successful career in the dynamic Indian commercial sector. The curriculum emphasizes a holistic understanding of commerce, blending traditional principles with contemporary business practices relevant to India''''s growing economy.
Who Should Apply?
This program is ideal for 10+2 graduates from any stream, particularly those with a commerce background, seeking entry into the professional world of finance, accounting, and business administration. It caters to individuals aspiring to roles in corporate finance, banking, taxation, auditing, or entrepreneurship within the Indian market. It also serves as a strong academic base for those planning to pursue higher studies like M.Com, MBA, CA, CS, or CMA in India.
Why Choose This Course?
Graduates of this program can expect to secure entry-level positions in various sectors such as banking, financial services, accounting firms, and corporate houses across India. Typical career paths include Junior Accountant, Financial Analyst, Tax Consultant, Auditor Assistant, or Sales Executive. Entry-level salaries range from INR 2.5 LPA to 4.5 LPA, with significant growth potential with experience and further qualifications. The program also aligns with foundational requirements for professional certifications like CA, CS, and CMA in India.

Student Success Practices
Foundation Stage
Master Core Accounting & Economic Fundamentals- (Semester 1-2)
Focus on building a strong foundation in Financial Accounting, Business Organization, and Micro & Macro Economics. Regularly solve numerical problems, participate in classroom discussions, and clarify doubts promptly to ensure conceptual clarity.
Tools & Resources
NCERT Commerce books for 11th/12th, Online tutorials on YouTube (e.g., Accounts Adda, Commerce Pathshala), Practice workbooks, Peer study groups
Career Connection
Strong fundamentals are critical for all commerce careers, acting as the bedrock for advanced subjects and competitive exams like CA Foundation, banking PO exams.
Develop Essential Business Communication Skills- (Semester 1-2)
Actively participate in presentations, group discussions, and formal writing exercises related to business communication. Practice drafting business letters, reports, and emails to enhance written and verbal proficiency.
Tools & Resources
Communication skill workshops (if offered), Online courses on platforms like Coursera/edX for business English, Toastmasters clubs (if available), Regular reading of business newspapers
Career Connection
Effective communication is vital for corporate roles, client interaction, and professional networking, significantly impacting placement prospects.
Build Digital Literacy with Basic Computing- (Semester 1-2)
Gain hands-on proficiency in fundamental computer applications, including MS Office (Word, Excel, PowerPoint) and internet usage. Focus on practical application through assignments and projects.
Tools & Resources
Microsoft Office Suite, Online tutorials for MS Excel functions, Basic coding platforms for logical thinking, Government initiatives like Digital India resources
Career Connection
Digital skills are non-negotiable in today''''s job market, essential for data entry, report generation, presentations, and general office productivity.
Intermediate Stage
Engage with Regulatory & Taxation Concepts- (Semester 3-4)
Deep dive into Business Law, Cost Accounting, and Income Tax. Attend guest lectures by chartered accountants or tax consultants, read relevant sections of Indian laws, and solve case studies to understand practical implications.
Tools & Resources
Bare Acts (e.g., Indian Contract Act), Taxmann publications, ICAI study material for IPCC/Intermediate level, Online legal databases
Career Connection
Crucial for careers in taxation, auditing, legal advisory, and compliance roles in Indian businesses, enhancing employability in these high-demand areas.
Seek Vocational Skill Certification & Projects- (Semester 3-4)
Actively pursue practical training in vocational subjects like Tally or DTP. Aim for certifications in these tools. Undertake mini-projects involving financial data entry, report generation, or desktop publishing for college events.
Tools & Resources
Tally Education Partner courses, Adobe InDesign/Photoshop tutorials, Local training institutes, College''''s computer lab resources
Career Connection
Certifications in industry-standard software directly translate to job-ready skills, making graduates more attractive for entry-level accounting and office administration roles.
Participate in Business Quizzes & Debates- (Semester 3-4)
Form teams and participate in inter-college or intra-college business quizzes, debates, and presentation competitions. This enhances analytical ability, public speaking, and current affairs knowledge.
Tools & Resources
Business newspapers (Economic Times, Business Standard), Financial magazines, General knowledge apps, College notice boards for competition announcements
Career Connection
Develops critical thinking, quick decision-making, and articulation skills, which are highly valued in corporate environments and for group discussions during placements.
Advanced Stage
Undertake Comprehensive Industry Projects- (Semester 5-6)
Dedicate significant effort to the major project/dissertation in the final year. Choose a relevant topic in finance, marketing, or taxation, conduct primary/secondary research, analyze data, and present findings professionally.
Tools & Resources
Research methodology guides, Statistical software (Excel, R, Python basics), Online survey tools, University library research databases
Career Connection
A well-executed project demonstrates research aptitude, analytical skills, and problem-solving capabilities, serving as a strong portfolio piece during job interviews.
Prepare for Placements & Professional Exams- (Semester 5-6)
Start dedicated preparation for campus placements, competitive exams (e.g., banking, SSC CGL), or professional courses (CA, CS, CMA). Focus on resume building, mock interviews, aptitude tests, and subject-specific revisions.
Tools & Resources
Placement cell resources, Online aptitude test platforms (IndiaBix), Professional coaching centers, LinkedIn for networking, Interview preparation guides
Career Connection
Direct path to securing desired job roles or entry into professional qualification courses immediately after graduation, streamlining career progression.
Network with Professionals & Alumni- (Semester 5-6)
Attend industry seminars, workshops, and career fairs organized by the college or in nearby cities. Connect with alumni and professionals on platforms like LinkedIn to gain insights and explore mentorship opportunities.
Tools & Resources
LinkedIn, Professional networking events, Alumni meet-ups, Industry association websites (e.g., FICCI, CII student chapters)
Career Connection
Builds a valuable professional network that can lead to internship leads, job referrals, career guidance, and insights into industry trends, essential for long-term career growth.
Program Structure and Curriculum
Eligibility:
- 10+2 (Intermediate) pass in any stream from a recognized board
Duration: 3 years / 6 semesters
Credits: 114 Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B010101T | Financial Accounting | Core | 4 | Introduction to Accounting, Accounting Principles, Journal and Ledger, Trial Balance, Final Accounts (Sole Proprietorship) |
| B010102T | Business Organization and Management | Core | 4 | Nature of Business, Forms of Business Organization, Management Principles, Functions of Management, Business Ethics |
| B010103T | Micro Economics | Core | 4 | Economic Problems, Demand and Supply, Consumer Behavior, Production and Cost, Market Structures |
| B010201T | Business Communication | Minor/Elective | 3 | Process of Communication, Types of Communication, Business Letters, Reports, Presentation Skills |
| V010001T | Fundamentals of Computer | Vocational | 2 | Introduction to Computers, Hardware & Software, Operating Systems, MS Office Basics, Internet & Email |
| C010001T | Food, Nutrition & Hygiene | Co-curricular | 2 | Balanced Diet, Nutritional Needs, Food-borne Diseases, Personal Hygiene, Public Health |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B020101T | Corporate Accounting | Core | 4 | Share Capital, Debentures, Company Final Accounts, Amalgamation, Absorption |
| B020102T | Principles of Marketing | Core | 4 | Marketing Concepts, Marketing Environment, Product Life Cycle, Pricing Strategies, Promotion Mix |
| B020103T | Macro Economics | Core | 4 | National Income, Theories of Employment, Inflation, Monetary Policy, Fiscal Policy |
| B020201T | Human Resource Management | Minor/Elective | 3 | HR Planning, Recruitment & Selection, Training & Development, Performance Appraisal, Compensation Management |
| V020001T | Office Management & Secretarial Practice | Vocational | 2 | Office Automation, Office Layout, Mail Management, Filing Systems, Secretarial Duties |
| C020001T | First Aid & Health | Co-curricular | 2 | Basic First Aid, Injuries & Accidents, Emergency Response, Common Diseases, Mental Health |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B030101T | Business Regulatory Framework | Core | 4 | Indian Contract Act, Sale of Goods Act, Negotiable Instruments Act, Consumer Protection Act, Company Law Overview |
| B030102T | Cost Accounting | Core | 4 | Cost Concepts, Material Costing, Labour Costing, Overhead Costing, Cost Control Techniques |
| B030103T | Indian Economy | Core | 4 | Characteristics of Indian Economy, Economic Planning in India, Agriculture Sector, Industrial Sector, Poverty & Unemployment |
| B030201T | Entrepreneurship Development | Minor/Elective | 3 | Entrepreneurship Concepts, Idea Generation, Business Plan, Funding for Start-ups, MSME Policies |
| V030001T | Desktop Publishing (DTP) | Vocational | 2 | Introduction to DTP, Page Layout Software, Graphics & Images, Typography, Designing Principles |
| C030001T | Human Values & Environmental Studies | Co-curricular | 2 | Ethics & Values, Professional Ethics, Environmental Pollution, Conservation of Resources, Sustainable Development |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B040101T | Auditing and Corporate Governance | Core | 4 | Auditing Principles, Types of Audit, Internal Control, Audit Report, Corporate Governance Framework |
| B040102T | Income Tax Law and Practice | Core | 4 | Income Tax Act Overview, Residential Status, Heads of Income, Deductions, Assessment Procedure |
| B040103T | Financial Management | Core | 4 | Financial Management Scope, Capital Budgeting, Working Capital Management, Cost of Capital, Dividend Policy |
| B040201T | Advertising & Sales Management | Minor/Elective | 3 | Advertising Objectives, Media Planning, Sales Promotion, Personal Selling, Sales Force Management |
| V040001T | Tally (or Financial Accounting Software) | Vocational | 2 | Tally ERP 9 Interface, Company Creation, Ledgers, Vouchers, Financial Reports |
| C040001T | Analytical Ability & Digital Awareness | Co-curricular | 2 | Logical Reasoning, Data Interpretation, Digital Technologies, Cyber Security, E-Governance |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B050101T | Goods & Services Tax (GST) | Core | 4 | Introduction to GST, Levy & Collection, Input Tax Credit, Registration, Returns & Refunds |
| B050102T | Principles of Insurance | Core | 4 | Nature of Insurance, Principles of Insurance, Life Insurance, General Insurance, Insurance Sector in India |
| B050103P | Project (Dissertation / Field Work) | Project | 4 | Research Methodology, Data Collection, Data Analysis, Report Writing, Presentation Skills |
| B050201T | Banking Law & Operations | Minor/Elective | 3 | Banking Regulation Act, RBI & Commercial Banks, Cheques & Negotiable Instruments, Digital Banking, KYC Norms |
| V050001T | E-Commerce | Vocational | 2 | E-Commerce Models, E-Payment Systems, Online Marketing, Cyber Laws, E-Commerce Security |
| C050001T | Physical Education & Yoga | Co-curricular | 2 | Importance of Physical Fitness, Major Sports, Basic Yoga Asanas, Pranayama, Meditation |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B060101T | Management Accounting | Core | 4 | Management Accounting Scope, Fund Flow Statement, Cash Flow Statement, Budgetary Control, Standard Costing |
| B060102T | Financial Markets & Institutions | Core | 4 | Indian Financial System, Money Market, Capital Market, SEBI, Mutual Funds |
| B060103P | Project (Dissertation / Field Work) - Final Submission | Project | 4 | Advanced Data Analysis, Research Ethics, Thesis Writing, Viva Voce Preparation, Research Publication |
| B060201T | International Business | Minor/Elective | 3 | Globalization, Theories of International Trade, Foreign Exchange, International Marketing, WTO |
| V060001T | Digital Marketing | Vocational | 2 | SEO, SEM, Social Media Marketing, Email Marketing, Content Marketing |
| C060001T | Sports & Physical Fitness | Co-curricular | 2 | Sports Psychology, Training Principles, Injury Prevention, Team Sports, Individual Sports |




