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B-COM in General at Pt. Shanti Bhushan Mahavidyalaya
Varanasi, Uttar Pradesh
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About the Specialization
What is General at Pt. Shanti Bhushan Mahavidyalaya Varanasi?
This B.Com program at Pt. Shanti Bhushan Mahavidyalaya, affiliated with MGKVP, focuses on providing a strong foundation in core commerce disciplines like accounting, finance, and business management. It integrates the latest National Education Policy (NEP 2020) guidelines, ensuring relevance to contemporary Indian business scenarios. The program aims to develop comprehensive analytical and problem-solving skills crucial for the dynamic Indian market.
Who Should Apply?
This program is ideal for 10+2 graduates, particularly from the Commerce stream, seeking entry into diverse business roles within the Indian economy. It also suits individuals aiming to pursue higher studies like M.Com, MBA, CA, or CS. Aspiring entrepreneurs and those interested in understanding India''''s economic landscape will find the curriculum beneficial for their career growth.
Why Choose This Course?
Graduates of this program can expect to pursue viable career paths in accounting, finance, banking, marketing, and human resources across various Indian companies and government sectors. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential as experience increases. The program also prepares students for professional certifications aligned with Indian industry standards.
Student Success Practices
Foundation Stage
Master Core Accounting & Business Fundamentals- (Semester 1-2)
Dedicate significant time to understanding financial accounting, business statistics, and management principles. These subjects form the bedrock of your commerce career. Utilize textbooks, online tutorials, and practice problems regularly to solidify concepts.
Tools & Resources
NCERT Commerce textbooks, Online accounting tutorials, Practice problem books
Career Connection
A strong foundation ensures academic success and builds confidence for intermediate subjects, directly impacting performance in placement tests for finance and accounting roles in India.
Develop Essential Communication & Digital Skills- (Semester 1-2)
Actively participate in communication skill development sessions and vocational courses like Financial Literacy or Digital Marketing. Practice public speaking, group discussions, and professional writing to enhance employability.
Tools & Resources
Toastmasters clubs (if available), LinkedIn Learning courses, Grammarly
Career Connection
Effective communication and basic digital proficiency are critical soft skills sought by every Indian employer, significantly improving interview performance and workplace effectiveness across sectors.
Engage in Peer Learning & Study Groups- (Semester 1-2)
Form study groups with classmates to discuss complex topics, share notes, and prepare for exams collectively. Teaching others reinforces your own understanding and exposes you to different perspectives, fostering a collaborative mindset.
Tools & Resources
College library study rooms, Online collaboration tools (Google Meet)
Career Connection
Collaborative learning enhances problem-solving abilities and teamwork, highly valued attributes in modern Indian workplaces, fostering early professional networking.
Intermediate Stage
Gain Hands-on Software Proficiency (Tally ERP, E-Commerce)- (Semester 3-4)
Beyond theoretical understanding, invest time in practical application of accounting software like Tally ERP and explore E-Commerce platforms. Seek out opportunities for hands-on projects or internships that allow you to use these tools.
Tools & Resources
Tally.ERP 9 software (trial/educational versions), Online e-commerce platform tutorials (e.g., Shopify, Amazon Seller Central)
Career Connection
Practical software skills are a direct pathway to roles in accounting, taxation, and online business operations within MSMEs and larger Indian enterprises, making you job-ready.
Explore Entrepreneurship and Start-up Ecosystem- (Semester 3-5)
Actively participate in entrepreneurship development programs, workshops, or college business plan competitions. Network with local entrepreneurs and explore government initiatives for startups in India to understand business creation.
Tools & Resources
MSME schemes, Startup India portal, Local Chamber of Commerce events
Career Connection
This builds an entrepreneurial mindset, valuable for starting your own venture or contributing innovation within existing companies, a key driver for India''''s growing economy.
Undertake Mini Research Projects and Case Studies- (Semester 3-5)
Apply your theoretical knowledge to real-world scenarios through mini research projects or case studies, especially in areas like marketing, finance, or taxation. This enhances analytical skills and critical thinking capabilities.
Tools & Resources
Academic journals (JSTOR, ResearchGate), Business case study repositories, Economic Survey of India reports
Career Connection
These experiences demonstrate analytical capabilities to recruiters and provide practical insights, crucial for roles in market research, financial analysis, or consultancy in India.
Advanced Stage
Engage in Internship and Field Project- (Semester 5-6)
Secure an internship or actively participate in the compulsory project work during the fifth semester. Apply your learning in a real business environment, build a professional network, and understand industry practices firsthand.
Tools & Resources
College placement cell, Internshala, LinkedIn, Local businesses in Varanasi
Career Connection
Internships are often a direct path to pre-placement offers and significantly boost your resume, providing invaluable experience for entering the competitive Indian job market directly.
Focus on Professional Certifications & Entrance Prep- (Semester 5-6)
Parallelly prepare for professional certifications like NISM for stock markets or entrance exams for M.Com/MBA (CAT, CMAT) or professional bodies (CA, CS). This adds significant value and opens diverse career avenues.
Tools & Resources
NISM study material, Coaching institutes for competitive exams, Official exam websites
Career Connection
Professional certifications enhance domain expertise and credibility, directly impacting higher salary packages and specialized roles in finance or management sectors within India.
Refine Interview and Placement Readiness- (Semester 5-6)
Work diligently on your resume, cover letter, and interview skills. Practice mock interviews, participate in campus placement drives, and understand common HR and technical questions for commerce graduates to ensure readiness.
Tools & Resources
College career counseling services, Mock interview platforms, Placement guides
Career Connection
Being placement-ready ensures you can convert opportunities into successful job offers, setting a strong foundation for your post-graduation career in various companies across India.
Program Structure and Curriculum
Eligibility:
- 10+2 Pass from a recognized board/university.
Duration: 3 years (6 semesters)
Credits: 132 Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-101 | Indian Business and Environment | Core | 4 | Concept of Business Environment, Economic System and Policy, Social Responsibility of Business, Globalization and Liberalization, Indian Economy Challenges |
| BCOM-102 | Financial Accounting | Core | 4 | Accounting Principles and Concepts, Journal, Ledger, Trial Balance, Preparation of Final Accounts, Depreciation Accounting, Accounting for Non-Profit Organizations |
| BCOM-103 | Business Statistics | Core | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers |
| BCOM-104 | Business Communication | Core | 3 | Principles of Communication, Verbal and Non-Verbal Communication, Barriers to Communication, Business Letters and Reports, Presentation Skills |
| BCOM-C1 | Communication Skills & Personality Development | Co-curricular Course | 2 | Self-Awareness and SWOT Analysis, Interpersonal Skills, Group Discussion Techniques, Interview Preparation, Public Speaking |
| BCOM-V1 | Financial Literacy & Banking | Vocational Course | 3 | Basics of Financial Planning, Types of Banks and Services, Digital Payment Systems, Investment Avenues, Insurance Fundamentals |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-201 | Principles of Management | Core | 4 | Concept and Nature of Management, Planning and Decision Making, Organizing and Staffing, Directing and Motivation, Controlling and Coordination |
| BCOM-202 | Corporate Accounting | Core | 4 | Accounting for Share Capital, Accounting for Debentures, Preparation of Company Final Accounts, Amalgamation and Absorption of Companies, Internal Reconstruction |
| BCOM-203 | Business Economics | Core | 4 | Demand Analysis and Elasticity, Production and Cost Analysis, Market Structures and Pricing, Theory of Rent and Wages, Theory of Interest and Profit |
| BCOM-204 | Regulatory Framework of Business | Core | 3 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Indian Partnership Act, 1932, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019 |
| BCOM-C2 | Digital Marketing | Co-curricular Course | 2 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Social Media Marketing, Email Marketing, Content Marketing |
| BCOM-V2 | Retail Management | Vocational Course | 3 | Introduction to Retail, Retail Formats and Theories, Store Operations and Layout, Merchandising and Category Management, Customer Relationship Management in Retail |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-301 | Company Law | Core | 4 | Companies Act, 2013: Formation of Company, Memorandum and Articles of Association, Share Capital and Debentures, Directors and Meetings, Winding Up of Companies |
| BCOM-302 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Material Costing and Control, Labour Costing, Overhead Costing, Job, Batch and Process Costing |
| BCOM-303 | Public Finance | Core | 4 | Role of Government in Economy, Public Expenditure and Revenue, Taxation: Principles and Classifications, Public Debt Management, Fiscal Policy and Budgeting |
| BCOM-304 | Goods and Services Tax (GST) | Core | 3 | Introduction to GST in India, Levy and Collection of GST, Input Tax Credit Mechanism, Registration and Returns under GST, GST Council and Administration |
| BCOM-C3 | Entrepreneurship Development | Co-curricular Course | 2 | Concept of Entrepreneurship, Sources of Business Ideas, Business Plan Preparation, Funding for Startups, Government Schemes for Entrepreneurs |
| BCOM-V3 | E-Commerce | Vocational Course | 3 | Introduction to E-Commerce, E-Commerce Business Models, Online Payment Systems, Cyber Security in E-Commerce, Legal and Ethical Issues in E-Commerce |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-401 | Auditing and Corporate Governance | Core | 4 | Nature and Scope of Auditing, Types of Audit and Auditor, Audit Process and Techniques, Auditor''''s Report, Corporate Governance Principles |
| BCOM-402 | Management Accounting | Core | 4 | Nature and Scope of Management Accounting, Ratio Analysis for Decision Making, Fund Flow Statement, Cash Flow Statement, Budgetary Control |
| BCOM-403 | Indian Economic Structure | Core | 4 | Basic Features of Indian Economy, Economic Planning in India, Agriculture and Industrial Sectors, Poverty and Unemployment Challenges, Economic Reforms and Liberalization |
| BCOM-404 | Income Tax Law and Practice | Core | 3 | Basic Concepts of Income Tax, Heads of Income, Deductions from Gross Total Income, Computation of Total Income and Tax Liability, Tax Planning and Avoidance |
| BCOM-C4 | Research Methodology | Co-curricular Course | 2 | Meaning and Types of Research, Research Design and Hypothesis, Data Collection Methods, Sampling Techniques, Report Writing and Ethics |
| BCOM-V4 | Tally ERP | Vocational Course | 3 | Introduction to Tally.ERP 9, Company Creation and Accounting Masters, Voucher Entries and Reporting, Inventory Management in Tally, GST Accounting in Tally |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-501 | Principles of Marketing | Core | 4 | Nature and Scope of Marketing, Marketing Mix (4 Ps), Consumer Behavior, Market Segmentation and Targeting, Product Life Cycle and Pricing Strategies |
| BCOM-502 | Financial Management | Core | 4 | Goals and Functions of Financial Management, Capital Budgeting Decisions, Working Capital Management, Capital Structure Theories, Dividend Policy Decisions |
| BCOM-503 | Human Resource Management | Core | 4 | Introduction to HRM, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal and Compensation |
| BCOM-504 | International Business | Core | 3 | Nature and Scope of International Business, Theories of International Trade, Balance of Payments, Foreign Exchange Market, International Economic Organizations |
| BCOM-S5 | Stock Market Operations | Skill Development Course | 2 | Overview of Indian Stock Market, Primary and Secondary Markets, Types of Securities, Trading Mechanisms, SEBI Regulations |
| BCOM-P5 | Project Work (Field Project/Internship) | Project Work | 3 | Problem Identification and Formulation, Data Collection and Analysis, Report Writing and Presentation, Application of Commerce Concepts, Industry Exposure |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-601 | Banking and Insurance | Core | 4 | Structure of Indian Banking System, Commercial Banks and Central Bank (RBI), Types of Insurance and Principles, Life Insurance Products, General Insurance Products |
| BCOM-602 | Computerized Accounting System | Core | 4 | Introduction to Computerized Accounting, Accounting Software Features, Data Entry and Processing, Generating Financial Reports, Security and Data Management |
| BCOM-603 | Business Ethics and Values | Core | 4 | Concepts of Business Ethics, Ethical Theories in Business, Corporate Social Responsibility (CSR), Ethical Dilemmas in Business, Values in Indian Business Context |
| BCOM-604 | Portfolio Management | Core | 3 | Investment Avenues and Objectives, Risk and Return Analysis, Portfolio Theory and Diversification, Portfolio Construction Strategies, Portfolio Performance Evaluation |
| BCOM-S6 | Digital Banking | Skill Development Course | 2 | Internet Banking and Mobile Banking, Unified Payments Interface (UPI), Cyber Security in Digital Transactions, FinTech Innovations, Regulatory Framework for Digital Banking |
| BCOM-V6 | Viva-Voce (Comprehensive Viva) | Vocational Course | 3 | Comprehensive Understanding of B.Com Curriculum, Application of Theoretical Knowledge, Critical Thinking and Problem Solving, General Awareness in Commerce, Communication and Presentation Skills |
