.png&w=1920&q=75)
BCOM in General at Purushottam Singh Mahavidyalaya
Farrukhabad, Uttar Pradesh
.png&w=1920&q=75)
About the Specialization
What is General at Purushottam Singh Mahavidyalaya Farrukhabad?
This B.Com General program at Purushottam Singh Mahavidyalaya focuses on providing a comprehensive understanding of core commerce principles essential for various business functions. It integrates traditional accounting, finance, and management concepts with contemporary topics like GST and e-commerce, reflecting the evolving Indian industrial landscape. The program aims to equip students with analytical and practical skills relevant to current market demands.
Who Should Apply?
This program is ideal for fresh graduates from diverse academic backgrounds (especially 10+2 commerce, but also open to science/arts streams) seeking entry into corporate roles, government services, or entrepreneurial ventures. It also caters to individuals aiming to build a strong foundation in business operations and financial management, preparing them for dynamic career paths in India.
Why Choose This Course?
Graduates of this program can expect to pursue India-specific career paths in accounting, auditing, banking, finance, taxation, and marketing. Entry-level salaries in India typically range from INR 2.5 LPA to 4.5 LPA, with experienced professionals earning significantly more. The strong foundational knowledge aids in pursuing professional certifications like CA, CS, or MBA, offering substantial growth trajectories within Indian companies.
Student Success Practices
Foundation Stage
Build Strong Conceptual Foundations- (Semester 1-2)
Dedicate time to thoroughly understand core concepts in Financial Accounting, Business Organization, and Business Law. Utilize online tutorials and basic accounting software demos to visualize theoretical principles. Regularly review notes and solve textbook problems.
Tools & Resources
NCERT textbooks, YouTube tutorials for basic accounting, Khan Academy for economics, Peer study groups
Career Connection
A strong base in these subjects is critical for all future commerce studies and forms the bedrock for entry-level roles in accounting and business administration, making you a reliable candidate for junior analyst positions.
Enhance Communication and Digital Literacy- (Semester 1-2)
Actively participate in group discussions and presentations during Co-curricular activities like Personality Development. Simultaneously, develop proficiency in MS Office (Word, Excel, PowerPoint) and basic internet usage, which are essential vocational skills.
Tools & Resources
MS Office suite, Online typing tutors, News articles for current affairs, College debate/presentation clubs
Career Connection
Effective communication and basic digital skills are universally sought by Indian employers, improving your employability for any corporate or administrative role and enhancing your performance in job interviews.
Engage in Early Skill Building Workshops- (Semester 1-2)
Look for and participate in any college-organized workshops on foundational business tools or soft skills. This could include basic financial literacy workshops, introduction to banking processes, or professional etiquette sessions.
Tools & Resources
College career cell workshops, Local industry seminars, Online basic financial literacy courses
Career Connection
Early exposure to practical skills differentiates you, demonstrating proactive learning to recruiters and making you more adaptable to entry-level training programs in various industries.
Intermediate Stage
Master Taxation and Costing Fundamentals- (Semester 3-4)
Focus intently on Income Tax Law & Practice and Cost Accounting. Practice numerical problems regularly. Follow current budget updates and tax reforms in India through news and government websites to stay updated.
Tools & Resources
Taxmann publications, ICAI study material (for conceptual clarity), Finance Ministry website, Taxation blogs
Career Connection
Proficiency in taxation and costing is highly valued in Indian accounting firms, corporate finance departments, and government tax roles, leading to opportunities as tax assistants or cost analysts.
Undertake Mini-Projects and Internships- (Semester 3-4 (during vacations))
Seek opportunities for short-term internships or volunteer work at local CA firms, small businesses, or NGOs to gain practical exposure to accounting and business operations. Even unpaid experience is valuable.
Tools & Resources
College placement cell, Local business networks, Online internship platforms like Internshala
Career Connection
Practical experience is crucial for placements in India. These mini-projects or internships provide real-world insights, build your resume, and help in networking, making you more attractive to employers.
Develop Analytical and Quantitative Skills- (Semester 3-4)
Strengthen your analytical ability by solving problems in Business Statistics and quantitative aptitude tests. Use online platforms for logical reasoning and data interpretation practice, which are common in competitive exams.
Tools & Resources
RS Aggarwal for Quantitative Aptitude, IndiaBix, Previous year competitive exam papers, Excel for data analysis exercises
Career Connection
Strong analytical skills are vital for roles in market research, financial analysis, and competitive exams for government jobs, significantly boosting your career prospects in data-driven Indian industries.
Advanced Stage
Specialize in Advanced Accounting & Taxation- (Semester 5-6)
Deep dive into Auditing, Management Accounting, and Goods and Service Tax (GST). Consider pursuing an advanced vocational course like Tally or other accounting software certifications to gain hands-on expertise.
Tools & Resources
GSTN portal for compliance details, Tally ERP.9 software, Professional body materials (ICAI/ICMAI), Advanced excel courses
Career Connection
Specialized knowledge in auditing and GST is in high demand in India''''s compliance-heavy business environment, opening doors to roles in audit firms, tax consulting, and corporate finance departments.
Prepare for Placements and Professional Exams- (Semester 5-6)
Begin active preparation for campus placements or competitive exams. Polish your resume, practice group discussions, and mock interviews. Simultaneously, explore opportunities for the Research Project/Internship to gain final practical experience.
Tools & Resources
Placement agencies, Career counseling services, Online mock interview platforms, Previous year''''s question papers for target exams
Career Connection
Focused placement preparation and a strong project/internship experience are direct pathways to securing good job offers in diverse Indian companies or gaining admission to prestigious postgraduate programs.
Explore Entrepreneurship and Digital Commerce- (Semester 5-6)
Leverage knowledge from Entrepreneurship Development and E-Commerce courses. Participate in college''''s entrepreneurship cells, workshops, or startup competitions. Learn about government schemes like ''''Startup India'''' for aspiring entrepreneurs.
Tools & Resources
Startup India portal, Local incubation centers, Business plan competitions, Online courses on digital marketing and e-commerce platforms
Career Connection
This focus prepares you for self-employment or roles in fast-growing e-commerce and startup sectors in India, offering avenues for innovation and significant career growth beyond traditional jobs.
Program Structure and Curriculum
Eligibility:
- As per University norms, typically 10+2 examination in any stream (Commerce, Arts or Science) from a recognized board.
Duration: 3 years (6 semesters)
Credits: 96 Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C010101T | Financial Accounting | Major | 4 | Introduction to Accounting, Accounting Concepts and Conventions, Recording of Transactions, Trial Balance and Errors, Preparation of Final Accounts, Accounting for Non-Profit Organizations |
| C010102T | Business Organization & Management | Major | 4 | Nature and Scope of Business, Forms of Business Organizations, Functions of Management, Planning and Decision Making, Organizing and Staffing, Direction and Control |
| CC010101T | Food, Nutrition & Hygiene | Co-curricular | 2 | Introduction to Nutrition, Macronutrients and Micronutrients, Balanced Diet and Meal Planning, Food Adulteration, Personal and Community Hygiene, Foodborne Diseases |
| VO10101T | Computer Applications in Business (Typical Vocational Choice) | Vocational | 2 | Introduction to Computers, Operating Systems, MS Word for Business Documentation, MS Excel for Data Analysis, MS PowerPoint for Presentations, Internet and E-Commerce Basics |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C010201T | Business Law | Major | 4 | Indian Contract Act 1872, Sale of Goods Act 1930, Negotiable Instruments Act 1881, Consumer Protection Act 1986, Limited Liability Partnership Act 2008, Cyber Laws (Basic) |
| C010202T | Business Economics | Major | 4 | Introduction to Business Economics, Demand Analysis and Forecasting, Production and Cost Analysis, Market Structures and Pricing, Theory of Factor Pricing, Macroeconomic Indicators |
| CC010201T | Personality Development & Communication | Co-curricular | 2 | Understanding Personality, Self-Esteem and Confidence, Verbal and Non-Verbal Communication, Presentation Skills, Interpersonal Skills, Etiquette and Grooming |
| VO10201T | Office Management (Typical Vocational Choice) | Vocational | 2 | Office Layout and Environment, Office Communication Channels, Record Keeping and Filing, Office Automation, Office Supervision, Time Management in Office |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C010301T | Corporate Accounting | Major | 4 | Share Capital and Debentures, Redemption of Debentures, Final Accounts of Companies, Amalgamation and Reconstruction, Valuation of Goodwill and Shares, Accounting for Liquidation |
| C010302T | Business Statistics | Major | 4 | Statistical Data and Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression, Index Numbers, Time Series Analysis |
| ME010301T | Minor Elective (Choice-based) | Minor Elective | 4 | Topics vary based on chosen elective from other faculties or additional commerce electives offered by the college |
| CC010301T | Human Values & Environmental Studies | Co-curricular | 2 | Concept of Human Values, Ethics and Morality, Environmental Pollution and Control, Biodiversity and Conservation, Sustainable Development, Climate Change |
| VO10301T | Banking & Insurance (Typical Vocational Choice) | Vocational | 2 | Evolution of Banking, Functions of Commercial Banks, RBI and Monetary Policy, Types of Insurance, Principles of Insurance, Insurance Sector in India |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C010401T | Income Tax Law & Practice | Major | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession, Capital Gains and Other Sources |
| C010402T | Cost Accounting | Major | 4 | Introduction to Cost Accounting, Cost Concepts and Classification, Material Costing, Labour Costing, Overheads Accounting, Job, Batch and Contract Costing |
| ME010401T | Minor Elective (Choice-based) | Minor Elective | 4 | Topics vary based on chosen elective from other faculties or additional commerce electives offered by the college |
| CC010401T | Analytical Ability & Digital Awareness | Co-curricular | 2 | Logical Reasoning, Data Interpretation, Quantitative Aptitude, Basics of Digital Literacy, Cyber Security Awareness, Social Media Ethics |
| VO10401T | Retail Management (Typical Vocational Choice) | Vocational | 2 | Introduction to Retailing, Retail Formats, Retail Store Location, Merchandise Management, Retail Pricing, Customer Service in Retail |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C010501T | Principles & Practice of Auditing | Major | 4 | Introduction to Auditing, Types of Audit, Audit Planning and Documentation, Internal Control, Vouching and Verification, Audit Report |
| C010502T | Management Accounting | Major | 4 | Introduction to Management Accounting, Financial Statement Analysis, Ratio Analysis, Fund Flow Statement, Cash Flow Statement, Budgetary Control |
| C010503T | Goods and Service Tax (GST) | Major | 4 | Introduction to GST, Concept of Supply, Time and Value of Supply, Input Tax Credit, Registration and Returns under GST, Assessment and Audit under GST |
| ME010501T | Minor Elective (Choice-based) | Minor Elective | 4 | Topics vary based on chosen elective from other faculties or additional commerce electives offered by the college |
| VO10501T | Tally Accounting Software (Typical Vocational Choice) | Vocational | 2 | Introduction to Tally ERP.9, Company Creation and Configuration, Ledger and Group Creation, Voucher Entry (Sales, Purchase, Payment, Receipt), Inventory Management in Tally, GST Compliances in Tally |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C010601T | Indian Economy | Major | 4 | Features of Indian Economy, Agriculture Sector in India, Industrial Sector Reforms, Service Sector Growth, Poverty, Unemployment, and Inequality, Recent Economic Reforms in India |
| C010602T | Entrepreneurship Development | Major | 4 | Concept of Entrepreneurship, Role of Entrepreneur in Economic Development, Identification of Business Opportunities, Project Formulation and Appraisal, Sources of Finance for Entrepreneurs, Government Policies for Entrepreneurship |
| C010603T | Principles of Marketing | Major | 4 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Product Life Cycle, Pricing Strategies, Promotion and Distribution Channels |
| ME010601T | Minor Elective (Choice-based) | Minor Elective | 4 | Topics vary based on chosen elective from other faculties or additional commerce electives offered by the college |
| VO10601T | E-Commerce (Typical Vocational Choice) | Vocational | 2 | Introduction to E-Commerce, E-Commerce Business Models, Online Payment Systems, Digital Marketing, E-Commerce Security and Legal Aspects, M-Commerce and Social Commerce |
| RPI010601P | Research Project / Internship | Project | 4 | Problem Identification and Research Design, Data Collection and Analysis, Report Writing and Presentation, Practical Application of Learned Concepts, Industry Exposure and Skill Development, Professional Networking |
