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B-COM in General at P.M.S. College, Biharsharif
Nalanda, Bihar
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About the Specialization
What is General at P.M.S. College, Biharsharif Nalanda?
This B.Com program at Pandit Mahadev Prasad Mishra Smarak College, Nalanda, Bihar, provides a comprehensive understanding of commerce, accounting, and business principles. It equips students with foundational knowledge essential for various roles in the Indian business landscape. The curriculum is designed to foster analytical skills, problem-solving abilities, and ethical business practices crucial for today''''s dynamic economy.
Who Should Apply?
This program is ideal for fresh 10+2 graduates seeking entry into accounting, finance, or general management roles. It also benefits aspiring entrepreneurs looking to build a strong business foundation. Individuals aiming for government jobs in finance or banking sectors will find the curriculum relevant, as will those planning to pursue professional certifications like CA, CS, or CMA in India.
Why Choose This Course?
Graduates of this program can expect diverse India-specific career paths in accounting, auditing, taxation, banking, and financial services. Entry-level salaries typically range from INR 2.5-4.5 LPA, with significant growth trajectories for experienced professionals. The program provides a solid base for advanced studies like M.Com, MBA, and aligns with requirements for competitive exams in the public sector.
Student Success Practices
Foundation Stage
Master Accounting Fundamentals Early- (Semester 1-2)
Dedicate consistent effort to understand core accounting principles, journal entries, ledger postings, and final accounts. This forms the bedrock for advanced subjects. Practice daily problems from textbooks and supplementary materials.
Tools & Resources
NCERT Accountancy books (Class 11 & 12), Taxmann guides, Khan Academy tutorials for basic accounting
Career Connection
Strong fundamentals ensure easier grasp of corporate accounting, cost accounting, and taxation, which are crucial for roles in finance and auditing.
Enhance Communication and English Skills- (Semester 1-2)
Actively participate in AECC English Communication classes. Focus on improving written communication for report writing and oral skills for presentations. Join college debate clubs or Toastmasters-like groups if available.
Tools & Resources
Grammarly, BBC Learning English, Newspapers (The Hindu, The Indian Express)
Career Connection
Effective communication is paramount for interviews, client interaction, and professional correspondence in any business role, especially in the service industry.
Build a Strong Peer Learning Network- (Semester 1-2)
Form study groups with classmates to discuss challenging concepts, solve problems together, and prepare for internal assessments. Peer teaching often clarifies doubts and reinforces understanding in complex subjects like Business Law.
Tools & Resources
Collaborative online platforms (Google Docs), College library discussion rooms
Career Connection
Networking skills developed early can lead to future professional collaborations and access to diverse perspectives, valuable in the Indian corporate setup.
Intermediate Stage
Gain Practical Software Proficiency- (Semester 3-4)
Go beyond theoretical knowledge of Computerized Accounting Systems and E-Commerce. Seek hands-on experience with Tally, MS Excel for financial modeling, and explore popular e-commerce platforms. Consider online certification courses.
Tools & Resources
TallyPrime Education version, Microsoft Excel tutorials (e.g., from Udemy/Coursera), Basic web development guides
Career Connection
Practical skills in accounting software and digital platforms are highly valued by Indian employers for roles like accountant, data analyst, and e-commerce specialist.
Engage with Industry through Internships or Projects- (Semester 3-5)
Look for short-term internships during semester breaks with local accounting firms, businesses, or NGOs to apply classroom knowledge. Undertake mini-projects on topics like GST compliance or market surveys.
Tools & Resources
LinkedIn, Internshala, College career cell for local opportunities
Career Connection
Real-world experience provides exposure to industry practices, builds a professional network, and makes resumes more attractive for placements in competitive Indian job markets.
Start Preparing for Competitive Exams- (Semester 3-5)
Begin early preparation for competitive exams like UPSC, State PSCs (BPSC), banking exams (IBPS PO/Clerk), or SSC CGL, which often have commerce-related sections. Focus on General Knowledge, Quantitative Aptitude, and Reasoning.
Tools & Resources
Online test series, Disha Publication/Arihant books for competitive exams, Current affairs magazines
Career Connection
Early preparation increases chances of securing coveted government jobs or roles in public sector banks, which offer stable career paths in India.
Advanced Stage
Specialize and Deepen Knowledge in Electives- (Semester 5-6)
Carefully choose Discipline Specific Electives (DSEs) based on your career interests (e.g., Financial Markets, Entrepreneurship, Auditing). Pursue advanced readings and case studies in these chosen areas.
Tools & Resources
Journals and research papers, Industry reports (e.g., by CRISIL, PwC India)
Career Connection
Specialized knowledge makes you a stronger candidate for niche roles in finance, marketing, or HR, allowing for focused career progression after graduation.
Focus on Project Work and Research- (Semester 5-6)
For the Project Work course, select a relevant business problem in the Indian context and conduct thorough research. This involves data collection, analysis, and presenting findings effectively.
Tools & Resources
Statistical software (e.g., basic Excel functions, R/Python for advanced), Research methodology books
Career Connection
Strong research and analytical skills demonstrated in project work are highly valued in consulting, market research, and strategic roles.
Intensive Placement and Interview Preparation- (Semester 5-6)
Actively participate in campus placement drives. Refine your resume and cover letter, practice mock interviews, and work on group discussion skills. Stay updated on current affairs and industry trends.
Tools & Resources
College placement cell workshops, Online interview practice platforms (e.g., Pymetrics, HireVue), Business news channels
Career Connection
This stage is critical for securing direct placements or successfully cracking entrance exams for higher studies, ensuring a smooth transition into your chosen career path.
Program Structure and Curriculum
Eligibility:
- Intermediate (10+2) pass in any stream with minimum 45% marks (General university eligibility for B.Com)
Duration: 3 years / 6 semesters
Credits: 140 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| GE1-ECON | Principles of Microeconomics | General Elective (Choice from various subjects like Economics, Political Science, History etc.) | 6 | Basic Economic Problems, Demand and Supply, Consumer Behaviour, Production and Cost, Market Structures |
| AECC1-ENV | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 4 | Multidisciplinary Nature of Environmental Studies, Ecosystems and Biodiversity, Natural Resources and Management, Environmental Pollution, Human Population and Environment |
| CORE1-FA | Financial Accounting | Core | 6 | Accounting Concepts and Standards, Journal, Ledger, Trial Balance, Final Accounts of Sole Proprietorship, Depreciation Accounting, Partnership Accounts: Admission, Retirement, Death |
| CORE2-BOM | Business Organization and Management | Core | 6 | Nature and Scope of Business, Forms of Business Organization, Functions of Management (Planning, Organizing), Directing and Controlling, Motivation and Leadership |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| GE2-ECON | Indian Economy | General Elective (Choice from various subjects like Economics, Political Science, History etc.) | 6 | Basic Characteristics of Indian Economy, Economic Planning in India, Agricultural Sector Issues, Industrial Sector Development, Foreign Trade and Balance of Payments |
| AECC2-ENG | English Communication | Ability Enhancement Compulsory Course (AECC) | 4 | Theory of Communication, Reading Skills and Comprehension, Writing Skills (Reports, Emails), Listening and Speaking Skills, Grammar and Vocabulary Building |
| CORE3-CA | Corporate Accounting | Core | 6 | Issue and Forfeiture of Shares, Issue and Redemption of Debentures, Accounting for Amalgamation, Internal Reconstruction of Companies, Liquidation of Companies |
| CORE4-BL | Business Law | Core | 6 | Indian Contract Act, 1872 (Essentials, Offer, Acceptance), Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019, Limited Liability Partnership Act, 2008 |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| GE3-ECON | Principles of Macroeconomics | General Elective (Choice from various subjects like Economics, Political Science, History etc.) | 6 | National Income Accounting, Money and Banking, Inflation and Unemployment, Fiscal Policy and Monetary Policy, International Trade Theories |
| SEC1-CA | Computerized Accounting System (Tally/Busy) | Skill Enhancement Course (SEC) | 4 | Introduction to Computerized Accounting, Company Creation and Configuration, Ledger and Voucher Entries, Inventory Management, Financial Reports Generation |
| CORE5-ITLP | Income Tax Law and Practice | Core | 6 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession |
| CORE6-CA | Cost Accounting | Core | 6 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Job, Batch and Process Costing |
| CORE7-HRM | Human Resource Management | Core | 6 | Nature and Scope of HRM, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal and Compensation |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| GE4-ECON | Public Finance | General Elective (Choice from various subjects like Economics, Political Science, History etc.) | 6 | Role of Government in Economy, Public Expenditure and its Growth, Public Revenue (Taxation, Non-Tax), Public Debt Management, Fiscal Policy and Budgeting |
| SEC2-ECOM | E-Commerce | Skill Enhancement Course (SEC) | 4 | Introduction to E-Commerce, E-Commerce Business Models, E-Payment Systems, E-Security and Privacy Issues, Legal and Ethical Aspects of E-Commerce |
| CORE8-ACG | Auditing and Corporate Governance | Core | 6 | Introduction to Auditing, Types of Audit (Statutory, Internal), Audit Planning and Internal Control, Vouching and Verification, Corporate Governance Principles and Practices |
| CORE9-FFM | Fundamentals of Financial Management | Core | 6 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Working Capital Management, Cost of Capital and Capital Structure |
| CORE10-MM | Marketing Management | Core | 6 | Nature and Scope of Marketing, Marketing Environment, Market Segmentation, Targeting, Positioning, Product Decisions and Pricing Strategies, Promotion and Distribution Channels |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSE1-FARA | Financial Reporting and Analysis | Discipline Specific Elective (DSE) Option 1 | 6 | Framework of Financial Reporting, Ind AS and IFRS Convergence, Analysis of Financial Statements, Cash Flow Statement Analysis, Segment and Interim Reporting |
| DSE1-INV | Investments | Discipline Specific Elective (DSE) Option 2 | 6 | Investment Environment, Security Analysis (Fundamental, Technical), Portfolio Management, Derivatives (Futures, Options), Mutual Funds and ETFs |
| DSE1-PM | Principles of Marketing | Discipline Specific Elective (DSE) Option 3 | 6 | Marketing Concepts and Challenges, Consumer and Industrial Buyer Behavior, Market Segmentation and Targeting, Product Life Cycle Strategies, Pricing and Promotion Strategies |
| DSE2-MA | Management Accounting | Discipline Specific Elective (DSE) Option 1 | 6 | Nature and Scope of Management Accounting, Marginal Costing and Break-Even Analysis, Budgetary Control, Standard Costing and Variance Analysis, Funds Flow and Cash Flow Statements |
| DSE2-IB | International Business | Discipline Specific Elective (DSE) Option 2 | 6 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market, Global Financial Markets, International Business Environment |
| DSE2-BI | Banking and Insurance | Discipline Specific Elective (DSE) Option 3 | 6 | Commercial Banking Functions, Central Banking and Monetary Policy, Banking Sector Reforms in India, Principles of Insurance, Types of Life and General Insurance |
| CORE11-GST | Goods and Services Tax (GST) | Core | 6 | Introduction to GST in India, GST Council and Administration, Supply under GST (Time and Value), Input Tax Credit Mechanism, GST Returns and Payments |
| CORE12-BRM | Business Research Methods and Project Work | Core | 6 | Introduction to Business Research, Research Design Formulation, Data Collection Methods (Primary, Secondary), Data Analysis and Interpretation, Report Writing and Presentation |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSE3-BS | Business Statistics | Discipline Specific Elective (DSE) Option 1 | 6 | Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers and Time Series Analysis, Probability and Probability Distributions |
| DSE3-FMI | Financial Markets and Institutions | Discipline Specific Elective (DSE) Option 2 | 6 | Indian Financial System Overview, Money Market Instruments, Capital Market Structure and Functions, Role of SEBI and other Regulators, Mutual Funds and Investment Banking |
| DSE3-ED | Entrepreneurship Development | Discipline Specific Elective (DSE) Option 3 | 6 | Concept of Entrepreneurship, The Entrepreneurial Process, Business Plan Preparation, Sources of Finance for Startups, Government Policies for Entrepreneurship |
| DSE4-IRLL | Industrial Relations and Labour Laws | Discipline Specific Elective (DSE) Option 1 | 6 | Concept of Industrial Relations, Trade Unions and Collective Bargaining, Industrial Disputes and their Settlement, Labour Welfare Legislation, Social Security Measures |
| DSE4-CAIB | Computer Application in Business | Discipline Specific Elective (DSE) Option 2 | 6 | Introduction to Business Computing, MS Office for Business (Excel, PowerPoint), Database Management Systems, Internet and E-Business Applications, Data Security and Privacy |
| DSE4-PROJ | Project Work (B.Com.) | Discipline Specific Elective (DSE) Option 3 | 6 | Identification of Research Problem, Literature Review and Objectives, Methodology and Data Collection, Data Analysis and Interpretation, Report Writing and Presentation |
| CORE13-PMF | Principles of Micro Finance | Core | 6 | Introduction to Micro Finance, Micro Credit and SHG-Bank Linkage, Micro Finance Institutions (MFIs), Challenges and Regulatory Aspects, Impact of Micro Finance on Poverty Reduction |
| CORE14-CAB | Computer Applications in Business | Core | 6 | Operating Systems and Productivity Tools, Database Management Systems (MS Access), Spreadsheet for Business Analysis (MS Excel), Presentation Tools (MS PowerPoint), Introduction to Internet and Web Technologies |
