.png&w=1920&q=75)
B-COM in General Pass Course at Prabhu Jagatbandhu College
Howrah, West Bengal
.png&w=1920&q=75)
About the Specialization
What is General (Pass Course) at Prabhu Jagatbandhu College Howrah?
This B.Com General program at Prabhu Jagatbandhu College, affiliated with the University of Calcutta, provides a broad-based education in commerce, focusing on fundamental concepts of accounting, finance, law, and economics. It prepares students for diverse roles in the Indian business landscape by equipping them with essential commercial knowledge and practical skills demanded across various sectors, from traditional industries to emerging digital enterprises.
Who Should Apply?
This program is ideal for recent 10+2 graduates seeking a foundational degree in commerce to kickstart their careers in accounting, finance, or general business administration. It also caters to individuals aiming for further professional qualifications like CA, CS, or CMA, as well as those looking to pursue higher education in management or specialized commerce fields within India.
Why Choose This Course?
Graduates of this program can expect to pursue entry-level positions such as Junior Accountant, Audit Assistant, Marketing Executive, or Financial Assistant in Indian companies and SMEs. Entry-level salaries typically range from INR 2.5 LPA to 4 LPA, with growth trajectories leading to managerial roles and specialized positions. The broad curriculum also provides a strong base for competitive government examinations and entrepreneurial ventures.
Student Success Practices
Foundation Stage
Master Core Accounting & Legal Fundamentals- (Semester 1-2)
Focus on building a strong foundation in Financial Accounting and Business Laws by regular practice of numerical problems and case study analysis. Attend all classes diligently, clarify doubts immediately, and refer to standard Indian textbooks and acts. Join peer study groups to discuss complex legal clauses and accounting adjustments.
Tools & Resources
ICAI Study Material (for conceptual clarity), Bare Acts of Indian Contract Act/Sale of Goods Act, Tally ERP (basic understanding for accounting), Peer study groups
Career Connection
A solid grasp of these fundamentals is crucial for entry-level roles in accounting, auditing, and legal compliance, forming the bedrock for professional certifications like CA/CS/CMA and ensuring a strong academic performance.
Enhance Communication & Environmental Awareness- (Semester 1-2)
Actively participate in English Communication classes, focusing on improving written and verbal skills for professional contexts. Engage with Environmental Studies to understand its business implications. Practice presenting ideas clearly and concisely, and volunteer for college events requiring communication skills.
Tools & Resources
Grammarly, Toastmasters (if available/accessible), Online news portals for current environmental issues, College debate clubs
Career Connection
Effective communication is a universal requirement in business, aiding in interviews, client interactions, and team collaborations. Environmental awareness is increasingly valued for roles in CSR and sustainable business practices.
Develop Foundational Economic Thinking- (Semester 1-2)
Beyond classroom lectures, read financial newspapers (e.g., The Economic Times, Business Standard) daily to connect Microeconomics concepts with real-world scenarios in the Indian context. Participate in college quizzes or discussions on economic trends to solidify understanding and analytical skills.
Tools & Resources
The Economic Times, Investopedia (for definitions), RBI publications (basic economic reports)
Career Connection
Understanding economic principles is vital for roles in business analysis, financial planning, and general management, providing a broader perspective on market dynamics and policy impacts on businesses in India.
Intermediate Stage
Deep Dive into Corporate & Tax Laws- (Semester 3-4)
Focus intently on Corporate Law and Income Tax Law and Practice. Engage in solving practical case studies related to company incorporation, share capital, and income tax calculations. Attend workshops or seminars on GST and direct taxes to stay updated with recent amendments and their implications in India.
Tools & Resources
Taxmann publications, ClearTax platform for understanding tax filing, Official government tax portals, Legal case studies
Career Connection
Specialized knowledge in corporate and tax laws is highly sought after in accounting firms, tax consultancies, and corporate legal departments, directly leading to roles in taxation, compliance, and legal advisory.
Build Analytical & Quantitative Skills- (Semester 3-4)
Strengthen skills in Business Mathematics and Statistics by practicing a wide range of problems, especially those related to financial mathematics, correlation, and regression. Utilize MS Excel for data manipulation and analysis, preparing for quantitative roles. Explore online courses for advanced Excel or basic data analytics.
Tools & Resources
MS Excel, Khan Academy (for math refreshers), NPTEL/Coursera for basic statistics courses
Career Connection
Strong analytical and quantitative skills are essential for roles in financial analysis, market research, and business intelligence, making candidates more competitive for data-driven decision-making positions.
Explore E-Commerce & Computer Applications- (Semester 3-4)
Actively apply concepts from E-Commerce and Digital Marketing, perhaps by creating a mock online store or running a small digital marketing campaign for a local business. Master computer applications like MS Word, Excel, and PowerPoint, as these are indispensable tools in any business environment.
Tools & Resources
Canva (for digital marketing visuals), Shopify (trial for e-commerce store creation), Microsoft Office suite (practical usage), Online tutorials for advanced Excel functions
Career Connection
Proficiency in e-commerce and computer applications directly opens doors to roles in digital marketing, e-commerce operations, business analytics, and administrative support, aligning with the growing digital economy in India.
Advanced Stage
Gain Practical Experience in Auditing & Marketing- (Semester 5-6)
Seek internships in auditing firms or marketing departments of companies to gain hands-on experience in areas like vouching, verification, market research, and campaign execution. Apply theoretical knowledge from Auditing and Assurance, and Principles of Marketing to real-world scenarios. Network with professionals during these experiences.
Tools & Resources
LinkedIn (for internship search), Professional networking events, College placement cell
Career Connection
Internships are critical for bridging the gap between academia and industry, significantly boosting employability for roles as audit assistants, marketing executives, or sales representatives, often leading to pre-placement offers.
Develop Financial Management & Investment Acumen- (Semester 5-6)
Engage in stock market simulations or participate in investment clubs to apply concepts of Financial Management and Investment Analysis. Research various financial instruments and understand portfolio management strategies relevant to the Indian market. Consider mock interviews for finance roles.
Tools & Resources
Moneycontrol.com, NSE/BSE websites for market data, Virtual stock trading platforms, Personal finance blogs/books (Indian context)
Career Connection
Strong understanding of financial management and investments prepares students for careers in banking, financial services, wealth management, and investment advisory roles, which are high-growth sectors in India.
Cultivate Entrepreneurial & Relationship Management Skills- (Semester 5-6)
For Entrepreneurship Development, participate in college business plan competitions or develop a detailed business proposal for a small venture. Understand Consumer Behavior and CRM strategies to excel in sales and customer-facing roles. Practice problem-solving and leadership through group projects.
Tools & Resources
Startup India resources, Business model canvas, CRM software demos (e.g., Salesforce trial), Case study competitions
Career Connection
These skills are invaluable for aspiring entrepreneurs, sales managers, customer service managers, and product development roles, allowing graduates to innovate or effectively manage client relationships in any industry.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 examination or its equivalent with 45% marks in aggregate (40% for reserved categories) and must have passed in at least four subjects including English. Candidates with Economics, Statistics, Mathematics, Computer Science, Computer Application, Business Mathematics, etc. at 10+2 level are preferred.
Duration: 3 years / 6 semesters
Credits: 120 Credits
Assessment: Internal: 20% (10% internal test, 5% attendance, 5% project/assignment), External: 80% (for theoretical papers)
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC1.1 Chg | Financial Accounting I | Core | 6 | Conceptual Framework of Accounting, Accounting Principles and Standards, Final Accounts of Manufacturing and Non-Manufacturing Entities, Consignment Accounts, Joint Venture Accounts |
| CC1.2 Chg | Business Laws | Core | 6 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Consumer Protection Act, 1986, The Limited Liability Partnership Act, 2008 |
| AECC1.1 EnvS | Environmental Studies | Ability Enhancement Compulsory Course | 2 | Multidisciplinary nature of environmental studies, Ecosystems, Natural Resources, Environmental Pollution, Social Issues and the Environment |
| GE1.1 Chg | Microeconomics I | Generic Elective | 6 | Introduction to Microeconomics, Theory of Consumer Behavior, Theory of Production and Cost, Market Structures (Perfect Competition), Factor Pricing |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC2.1 Chg | Financial Accounting II | Core | 6 | Lease Accounting, Branch Accounts, Departmental Accounts, Insolvency Accounts, Accounting for Specific Entities (Professionals, Non-Profits) |
| CC2.2 Chg | Principles of Management | Core | 6 | Introduction to Management, Planning, Organizing, Directing, Controlling |
| AECC2.1 EngF | English Communication | Ability Enhancement Compulsory Course | 2 | Theory of Communication, Grammar and Vocabulary, Reading Comprehension, Writing Skills, Speaking Skills |
| GE2.1 Chg | Microeconomics II | Generic Elective | 6 | Imperfect Competition (Monopoly, Oligopoly), Monopolistic Competition, Factor Pricing (Rent, Wages, Interest, Profit), Welfare Economics, Market Failures |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC3.1 Chg | Corporate Law | Core | 6 | Introduction to Company Law, Incorporation of a Company, Memorandum and Articles of Association, Shares and Share Capital, Management and Administration (Directors, Meetings) |
| CC3.2 Chg | Income Tax Law and Practice | Core | 6 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income under various heads (Salaries, House Property), Profits and Gains of Business or Profession, Capital Gains and Other Sources |
| CC3.3 Chg | Indian Financial System | Core | 6 | Structure of Indian Financial System, Financial Markets (Money Market, Capital Market), Financial Instruments, Financial Institutions (RBI, Commercial Banks), Financial Services |
| SEC3.1(b) Chg | E-Commerce & Digital Marketing | Skill Enhancement Course | 2 | Introduction to E-Commerce, E-Commerce Business Models, Digital Payment Systems, Digital Marketing Fundamentals, Search Engine Optimization (SEO) |
| GE3.1 Chg | Macroeconomics | Generic Elective | 6 | National Income Accounting, Determination of Output and Employment, Money and Inflation, Open Economy Macroeconomics, Fiscal and Monetary Policy |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC4.1 Chg | Cost Accounting | Core | 6 | Introduction to Cost Accounting, Cost Concepts and Classification, Materials Costing, Labor Costing, Overheads |
| CC4.2 Chg | Indirect Tax Law | Core | 6 | Introduction to GST, Concept of Supply, Input Tax Credit, Registration under GST, Customs Act |
| CC4.3 Chg | Business Mathematics and Statistics | Core | 6 | Matrices and Determinants, Calculus (Differentiation, Integration), Financial Mathematics (Simple & Compound Interest), Measures of Central Tendency and Dispersion, Correlation and Regression |
| SEC4.1(b) Chg | Computer Applications in Business | Skill Enhancement Course | 2 | MS Word for Business Documents, MS Excel for Data Analysis, MS PowerPoint for Presentations, Database Management Systems (Introduction), Internet and its applications in business |
| GE4.1 Chg | Indian Economy | Generic Elective | 6 | Basic Characteristics of Indian Economy, Agricultural Sector, Industrial Sector, Services Sector, Poverty, Unemployment, and Inequality |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSE5.1A Chg | Auditing and Assurance | Discipline Specific Elective | 6 | Introduction to Auditing, Audit Planning and Documentation, Internal Control System, Vouching and Verification, Audit Report |
| DSE5.2A Chg | Principles of Marketing | Discipline Specific Elective | 6 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Product and Pricing Decisions, Promotion and Distribution Decisions |
| SEC5.1(a) Chg | Entrepreneurship Development | Skill Enhancement Course | 2 | Concept of Entrepreneurship, Creativity and Innovation, Business Plan Formulation, Sources of Finance for Start-ups, Government Policies for Entrepreneurship |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSE6.1A Chg | Fundamentals of Financial Management | Discipline Specific Elective | 6 | Introduction to Financial Management, Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Decisions |
| DSE6.2A Chg | Consumer Behavior & Customer Relationship Management | Discipline Specific Elective | 6 | Introduction to Consumer Behavior, Factors Influencing Consumer Behavior, Consumer Decision Process, Introduction to CRM, CRM Strategies and Implementation |
| SEC6.1(a) Chg | Investment Analysis and Portfolio Management | Skill Enhancement Course | 2 | Introduction to Investment, Security Analysis, Valuation of Equity and Debt, Portfolio Theory, Portfolio Performance Evaluation |
