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BCOM in General at P.K. Roy Memorial College, Dhanbad
Dhanbad, Jharkhand
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About the Specialization
What is General at P.K. Roy Memorial College, Dhanbad Dhanbad?
This BCom program at Prasana Kumar Roy Memorial College, affiliated with BBMKU, focuses on providing a comprehensive understanding of commerce, finance, and business management. Designed under the NEP 2020 framework, it integrates foundational knowledge with practical skills essential for the evolving Indian business landscape, preparing students for diverse roles in trade, industry, and finance.
Who Should Apply?
This program is ideal for 10+2 graduates with an aptitude for numbers and business operations, aspiring to build careers in accounting, finance, banking, or entrepreneurship. It caters to individuals seeking a robust academic foundation to pursue professional certifications like CA, CS, or MBA, and those aiming for direct entry into entry-level corporate positions.
Why Choose This Course?
Graduates of this program can expect strong career prospects in India, ranging from roles as accountants, financial analysts, tax consultants, to sales executives. Entry-level salaries typically range from INR 2.5 to 4.5 lakhs annually, with significant growth potential in metropolitan and industrial hubs. The curriculum aligns with the skills demanded by various Indian industries.
Student Success Practices
Foundation Stage
Master Accounting and Economic Fundamentals- (Semester 1-2)
Dedicating consistent effort to understand core principles of Financial Accounting and Micro/Macro Economics is crucial. Utilize textbook examples, solve numerical problems regularly, and attend tutorial sessions. Build a strong conceptual base, as these subjects form the bedrock of all future commerce studies.
Tools & Resources
Textbooks, solved previous year question papers, online platforms like Accountancy Knowledge or Learn Economics, peer study groups
Career Connection
A firm grasp of fundamentals is essential for cracking entry-level accounting and finance roles and for further professional courses like CA/CS/CMA.
Develop Digital Literacy and Communication Skills- (Semester 1-2)
Actively engage with courses like Digital Education and Language & Communication Skills. Practice using basic office software (like MS Excel for SEC-3) and improve spoken and written English. Participate in college debates or presentation competitions to enhance public speaking confidence.
Tools & Resources
Online typing tutors, free MS Office tutorials, Toastmasters International clubs (if available), college communication workshops
Career Connection
These are universal employability skills, critical for any modern workplace in India, enhancing your resume for corporate and administrative roles.
Explore Entrepreneurial Mindset- (Semester 1-2)
Leverage the Entrepreneurship Development MDC to understand business ideation. Participate in college business plan competitions or local startup workshops. Network with local entrepreneurs and learn from their experiences to gain practical insights beyond academics.
Tools & Resources
Startup India portal, local Chamber of Commerce events, biographies of Indian entrepreneurs, college entrepreneurship clubs
Career Connection
Fosters innovation and self-reliance, preparing for startup ventures or intrapreneurial roles within larger organizations in India.
Intermediate Stage
Build Core Business Acumen- (Semester 3-5)
Focus on understanding the practical application of Business Law, Company Law, and Marketing principles. Analyze real-world case studies from Indian companies. Engage in group projects that require applying these concepts to solve business problems or develop marketing strategies.
Tools & Resources
Business magazines (e.g., Business India, Forbes India), legal case study books, industry reports, company annual reports
Career Connection
Strengthens analytical and decision-making skills, crucial for roles in legal compliance, sales, marketing, and general management within Indian firms.
Gain Practical Software Proficiency- (Semester 3-5)
Master accounting software like Tally ERP.9 (SEC-5) and advanced Excel functions (SEC-3). Practice data entry, report generation, and GST compliance within the software. Seek out opportunities to assist local businesses or NGOs with their basic accounting tasks.
Tools & Resources
Tally official tutorials, online Excel courses (e.g., Udemy, Coursera), local accounting firms for internship opportunities
Career Connection
Directly enhances employability for roles like Junior Accountant, Accounts Executive, or Data Analyst in various Indian industries.
Understand Taxation and Auditing in Practice- (Semester 3-5)
Deep dive into Income Tax and GST laws (MC-4, MC-8) and relate them to current tax reforms in India. Seek short-term internships during semester breaks with tax consultants or audit firms to observe practical application of auditing standards and tax filing procedures.
Tools & Resources
Income Tax Department website, GST portal, Institute of Chartered Accountants of India (ICAI) resources, local C.A. firms
Career Connection
Opens doors to careers in taxation, auditing, and compliance within accounting firms, corporate finance departments, or as independent tax practitioners.
Advanced Stage
Focus on Financial and Strategic Decision Making- (Semester 6-8)
Excel in Management Accounting and Financial Management (MC-7, MC-13) by solving complex case studies. Understand capital budgeting, working capital, and investment decisions from an Indian business perspective. Participate in finance competitions or virtual stock trading simulations.
Tools & Resources
Indian financial newspapers (e.g., Economic Times), financial modeling tools, mock stock apps, NISM certifications
Career Connection
Prepares for roles as financial analysts, investment bankers, portfolio managers, or finance managers in Indian corporates and financial institutions.
Conduct Industry-Relevant Research/Internship- (Semester 7-8)
Utilize the Research Project/Internship (RP-1, RP-2) opportunity to undertake a significant project in your area of interest (e.g., market research for a local product, financial analysis of a listed Indian company). Secure an internship that provides hands-on experience and network with industry professionals.
Tools & Resources
Research databases, industry reports from NASSCOM/FICCI, LinkedIn for networking, college placement cell for internship support
Career Connection
Provides practical exposure, a strong resume builder, and often leads to pre-placement offers, significantly boosting career launch in India.
Develop Leadership and Organizational Skills- (Semester 6-8)
Actively participate in college clubs, student bodies, or lead academic projects. The Organizational Behaviour (MC-14) course provides theoretical grounding; apply it by taking initiative, resolving conflicts within teams, and mentoring junior students. This builds crucial soft skills for leadership roles.
Tools & Resources
Leadership development workshops, team-building exercises, relevant books on organizational behavior, college leadership roles
Career Connection
Develops essential soft skills highly valued in managerial and leadership positions across various sectors in the Indian job market.
Program Structure and Curriculum
Eligibility:
- 10+2 Pass in any stream from a recognized board (as per Prasana Kumar Roy Memorial College website and general university guidelines)
Duration: 4 years (8 semesters)
Credits: 160 Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-MC1 | Financial Accounting | Major Core | 6 | Introduction to Accounting, Accounting Principles and Concepts, Double Entry System, Journal, Ledger, Trial Balance, Final Accounts of Sole Proprietorship, Depreciation Accounting |
| MiC-1 | Principles of Micro Economics | Minor Course | 5 | Nature and Scope of Economics, Theory of Consumer Behavior, Demand and Supply Analysis, Production and Cost Analysis, Market Structures |
| MDC-1 | E-Commerce | Multidisciplinary Course | 3 | Introduction to E-Commerce, E-Commerce Business Models, E-Payment Systems, E-Security and Privacy Issues, Legal and Ethical Aspects of E-Commerce |
| AEC-1 | Language and Communication Skills (English/MIL) | Ability Enhancement Course | 2 | Grammar and Vocabulary, Reading Comprehension, Written Communication, Oral Communication and Presentation, Interpersonal Communication |
| SEC-1 | Digital Education | Skill Enhancement Course | 2 | Basics of Computer and Internet, Digital Tools for Learning, Online Collaboration Platforms, Information Search and Evaluation, Cyber Hygiene and Netiquette |
| VAC-1 | Global Citizenship Education | Value Added Course | 2 | Introduction to Global Citizenship, Sustainable Development Goals, Human Rights and Social Justice, Peace and Conflict Resolution, Cultural Diversity and Interdependence |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-MC2 | Business Law | Major Core | 6 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019, Partnership Act, 1932 |
| MiC-2 | Principles of Macro Economics | Minor Course | 5 | National Income Accounting, Theories of Employment and Output, Money and Banking, Inflation and Deflation, Fiscal and Monetary Policies |
| MDC-2 | Entrepreneurship Development | Multidisciplinary Course | 3 | Concept of Entrepreneurship, Entrepreneurial Process, Business Idea Generation, Business Plan Formulation, Funding and Government Schemes for Startups |
| AEC-2 | Environmental Studies | Ability Enhancement Course | 2 | Natural Resources and Ecosystems, Biodiversity and Conservation, Environmental Pollution and Control, Climate Change and Global Warming, Sustainable Development |
| SEC-2 | Financial Literacy | Skill Enhancement Course | 2 | Budgeting and Personal Finance, Savings and Investment Basics, Banking Products and Services, Insurance Fundamentals, Digital Payments and Cybersecurity |
| VAC-2 | Understanding India | Value Added Course | 2 | Indian History and Culture, Indian Society and Diversity, Political System of India, Economic Structure and Challenges, India''''s Role in Global Context |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-MC3 | Corporate Accounting | Major Core | 6 | Issue and Forfeiture of Shares, Issue and Redemption of Debentures, Valuation of Goodwill and Shares, Amalgamation and Reconstruction of Companies, Consolidated Financial Statements |
| COM-MC4 | Income Tax Law and Practice | Major Core | 6 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salary, Income from House Property, Profits and Gains of Business or Profession, Capital Gains and Other Sources, Deductions from Gross Total Income |
| MiC-3 | Principles of Marketing | Minor Course | 5 | Introduction to Marketing, Marketing Environment, Market Segmentation, Targeting, Positioning, Product, Price, Place, Promotion (4 Ps), Consumer Behavior |
| SEC-3 | Data Analysis with Excel | Skill Enhancement Course | 2 | Excel Interface and Basic Functions, Data Entry and Formatting, Data Validation and Conditional Formatting, Charts and Graphs, Pivot Tables and Data Summarization |
| VAC-3 | Constitutional Values and Fundamental Duties | Value Added Course | 2 | Preamble of Indian Constitution, Fundamental Rights, Directive Principles of State Policy, Fundamental Duties, Constitutional Amendments |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-MC5 | Cost Accounting | Major Core | 6 | Introduction to Cost Accounting, Cost Concepts and Classification, Material Costing, Labor Costing, Overhead Costing, Cost Sheet Preparation |
| COM-MC6 | Auditing and Corporate Governance | Major Core | 6 | Introduction to Auditing, Types of Audit, Audit Process and Documentation, Audit Report, Concepts of Corporate Governance, Role of Board of Directors |
| MiC-4 | Company Law | Minor Course | 5 | Companies Act, 2013, Incorporation of a Company, Memorandum and Articles of Association, Share Capital and Debentures, Company Meetings and Resolutions, Winding Up of Companies |
| SEC-4 | Business Communication | Skill Enhancement Course | 2 | Types of Business Communication, Verbal and Non-Verbal Communication, Written Communication (Letters, Reports), Oral Communication (Presentations, Meetings), Interview and Group Discussion Skills |
| VAC-4 | Fitness and Wellness | Value Added Course | 2 | Importance of Physical Fitness, Mental Wellness and Stress Management, Healthy Diet and Nutrition, Yoga and Meditation Basics, Lifestyle Diseases and Prevention |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-MC7 | Management Accounting | Major Core | 6 | Introduction to Management Accounting, Financial Statement Analysis, Ratio Analysis, Fund Flow and Cash Flow Statements, Marginal Costing for Decision Making, Budgetary Control |
| COM-MC8 | Goods and Services Tax (GST) | Major Core | 6 | Introduction to GST in India, Concept of Supply and Levy of GST, Registration under GST, Input Tax Credit, Time and Value of Supply, GST Returns and E-Way Bill |
| OE-1 | Open Elective - 1 (e.g., Human Resource Management) | Open Elective | 3 | HR Planning and Recruitment, Selection and Placement, Training and Development, Performance Appraisal, Compensation Management |
| SEC-5 | Tally and Accounting Software | Skill Enhancement Course | 2 | Introduction to Tally ERP.9, Company Creation and Configuration, Ledgers and Groups Management, Voucher Entry (Purchase, Sales, Payment, Receipt), Inventory Management and GST Features, Financial Reports Generation |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-MC9 | Indian Financial System | Major Core | 6 | Structure of Indian Financial System, Financial Markets (Money Market, Capital Market), Financial Institutions (RBI, Commercial Banks, NBFCs), Financial Instruments, Role of SEBI |
| COM-MC10 | Business Statistics | Major Core | 6 | Measures of Central Tendency, Measures of Dispersion, Correlation Analysis, Regression Analysis, Index Numbers, Probability Distribution |
| OE-2 | Open Elective - 2 (e.g., Advertising and Personal Selling) | Open Elective | 3 | Role and Functions of Advertising, Advertising Media and Effectiveness, Creative Strategy in Advertising, Personal Selling Process, Sales Management and Sales Promotion |
| SEC-6 | Digital Marketing Basics | Skill Enhancement Course | 2 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Social Media Marketing, Content Marketing, Email Marketing, Web Analytics |
Semester 7
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-MC11 | International Business | Major Core | 6 | Theories of International Trade, Balance of Payments, Foreign Exchange Market, International Financial Institutions (IMF, World Bank), WTO and Global Trade Environment |
| COM-MC12 | Research Methodology | Major Core | 6 | Meaning and Types of Research, Research Design, Data Collection Methods, Sampling Techniques, Data Analysis and Interpretation, Report Writing |
| DSE-1 | Discipline Specific Elective - 1 (e.g., Investment Management) | Discipline Specific Elective | 5 | Investment Avenues, Risk and Return Analysis, Equity and Debt Instruments, Portfolio Management, Capital Asset Pricing Model (CAPM) |
| RP-1 | Research Project / Internship | Research Project / Internship | 3 | Identification of Research Problem, Literature Review, Methodology Design, Data Collection and Analysis (Initial Phase), Project Proposal/Internship Report Preparation |
Semester 8
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-MC13 | Financial Management | Major Core | 6 | Nature and Scope of Financial Management, Capital Budgeting Decisions, Working Capital Management, Cost of Capital and Capital Structure, Dividend Policy Decisions, Financial Planning and Forecasting |
| COM-MC14 | Organisation Behaviour | Major Core | 6 | Foundations of Organizational Behaviour, Perception, Learning and Personality, Motivation Theories, Leadership Styles and Theories, Group Dynamics and Team Building, Organizational Culture and Change |
| DSE-2 | Discipline Specific Elective - 2 (e.g., Banking and Insurance) | Discipline Specific Elective | 5 | Commercial Banking Functions, Central Banking and Monetary Policy, Types of Insurance (Life, General), Principles of Insurance, IRDAI and Insurance Regulations |
| RP-2 | Research Project / Internship Viva Voce | Research Project / Internship | 3 | Final Data Analysis and Interpretation, Report Writing and Formatting, Presentation of Findings, Defense of Research Project/Internship, Ethical Considerations in Research |
