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B-COM in General at RAM MANOHAR LOHIA DEGREE COLLEGE
Deoria, Uttar Pradesh
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About the Specialization
What is General at RAM MANOHAR LOHIA DEGREE COLLEGE Deoria?
This B.Com program at Ram Manohar Lohia Degree College, Deoria focuses on providing a comprehensive understanding of commerce, business, and finance. It is designed to equip students with fundamental knowledge in accounting, economics, law, and management, essential for navigating the dynamic Indian business landscape. The curriculum, aligned with the New Education Policy 2020, emphasizes practical skills and employability, making it highly relevant to the current industry demands in India.
Who Should Apply?
This program is ideal for recent 10+2 graduates seeking a foundational degree in commerce to kickstart their careers in finance, accounting, or business operations. It also caters to individuals who aspire to pursue professional qualifications like CA, CS, or CMA, as it builds a strong theoretical base. Students with an interest in entrepreneurship and general business administration will find this program highly beneficial.
Why Choose This Course?
Graduates of this program can expect to secure entry-level positions in various sectors across India, including banking, financial services, accounting firms, and corporate houses, with typical entry-level salaries ranging from INR 2.5 to 4 LPA. With experience, they can grow into roles like accountants, financial analysts, tax consultants, and operations managers. The program also provides a solid foundation for higher studies like M.Com or MBA, enhancing long-term career growth trajectories.
Student Success Practices
Foundation Stage
Build Strong Academic Fundamentals- (Semester 1-2)
Focus intently on understanding core concepts in Financial Accounting, Business Economics, and Business Organization. Regularly revise topics, solve practical problems, and clarify doubts promptly with faculty. Utilize online resources like NCERT textbooks, Investopedia, and YouTube tutorials to supplement classroom learning.
Tools & Resources
Textbooks (Indian authors like T.S. Grewal, M.C. Shukla), Investopedia.com, Khan Academy, Peer Study Groups
Career Connection
A strong grasp of fundamentals is crucial for higher-level subjects and forms the bedrock for competitive exams (e.g., banking, civil services) and professional courses (CA/CS/CMA) in India.
Develop Essential IT & Communication Skills- (Semester 1-2)
Actively participate in the vocational ''''Basic IT Skills'''' and ''''Office Management'''' courses. Master MS Excel for data analysis, PowerPoint for presentations, and Word for professional documentation. Practice public speaking and professional communication in college events and informal settings.
Tools & Resources
MS Office Suite, Free online courses on spoken English (e.g., British Council), College debate clubs
Career Connection
These skills are non-negotiable for almost every entry-level role in the Indian corporate sector, from data entry to client interaction, significantly enhancing employability.
Engage in Co-curricular Activities for Holistic Growth- (Semester 1-2)
Actively participate in physical education, health & wellness activities, and college clubs. This helps in developing soft skills, leadership qualities, and overall personality. Balance academic pursuits with these activities to prevent burnout and foster a well-rounded profile.
Tools & Resources
College sports teams, Cultural clubs, NSS/NCC activities
Career Connection
Beyond academics, Indian employers value candidates with good interpersonal skills, teamwork abilities, and a positive attitude, which are honed through co-curricular involvement.
Intermediate Stage
Master Taxation and Costing Concepts- (Semester 3-5)
Dive deep into Income Tax, GST, and Cost Accounting. These are highly practical and sought-after skills in India. Solve numerous case studies and problems, refer to recent amendments in tax laws, and consider joining a local coaching class for specialized guidance if needed.
Tools & Resources
Income Tax Act books, GST Council website, Taxmann.com, ICAI study material (for conceptual clarity)
Career Connection
Proficiency in Indian taxation and costing directly leads to roles as tax consultants, cost accountants, and finance executives in firms and industries across India, offering lucrative career paths.
Explore Digital Marketing and Entrepreneurship- (Semester 3-5)
Utilize the ''''Digital Marketing'''' and ''''Entrepreneurship Development'''' vocational courses to gain practical skills. Try creating a small online business plan or managing a social media campaign for a local business or college event. Attend workshops and seminars on digital trends and startup ecosystems in India.
Tools & Resources
Google Digital Garage, Facebook Blueprint, LinkedIn Learning, Startup India portal
Career Connection
These skills open avenues for freelance work, startup ventures, and roles in the rapidly growing e-commerce and digital marketing industries in India, providing diverse career options.
Network and Seek Practical Exposure- (Semester 3-5)
Start networking with professionals through LinkedIn, alumni connections, and local industry events. Look for short-term internships, even unpaid ones, during breaks to gain practical insights into accounting firms, banks, or local businesses. Participate in college-level commerce competitions and quizzes.
Tools & Resources
LinkedIn, College career cell, Local Chambers of Commerce, Internshala.com
Career Connection
Early practical exposure and a strong network are critical for understanding industry demands, securing better internships, and eventually landing desired job placements in the Indian market.
Advanced Stage
Intensify Placement and Professional Exam Preparation- (Semester 6)
Dedicate significant time to preparing for campus placements or specific professional exams (CA, CS, CMA, banking exams). Focus on aptitude, reasoning, quantitative ability, and current affairs. Practice mock interviews and group discussions. Review core commerce subjects thoroughly.
Tools & Resources
Placement preparation books (e.g., R.S. Aggarwal), Online mock test platforms, Current affairs magazines/websites
Career Connection
This stage is crucial for translating academic knowledge into a successful career, directly impacting starting salary packages and entry into prestigious roles in India''''s competitive job market.
Undertake a Meaningful Project/Dissertation- (Semester 6)
Choose a project topic for ''''Project Work/Dissertation'''' that aligns with your career interests and offers practical insights. Conduct thorough research, analyze data effectively, and present your findings professionally. This showcases your research and analytical capabilities.
Tools & Resources
Research journals (e.g., SSRN, Jstor), Statistical software (Excel, R-basics), University library resources
Career Connection
A well-executed project demonstrates problem-solving skills and a practical approach, making you a more attractive candidate for research-oriented roles or for showcasing practical application in interviews.
Master Computerized Accounting & Financial Market Tools- (Semester 5-6)
Gain hands-on expertise in ''''Tally with GST'''' and ''''Computerized Accounting''''. Explore online stock market simulators and learn about investment strategies covered in ''''Fundamentals of Investment''''. Understand the practical application of financial concepts using software.
Tools & Resources
TallyPrime software, Online stock simulators (e.g., Moneycontrol.com), NSE/BSE websites for market data
Career Connection
Practical skills in accounting software and a basic understanding of financial markets are highly valued in accounting firms, financial institutions, and corporate finance departments across India.
Program Structure and Curriculum
Eligibility:
- 10+2 (Intermediate) examination pass from a recognized board, as per Deen Dayal Upadhyaya Gorakhpur University norms.
Duration: 3 years / 6 semesters
Credits: 120 Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.Com 101 | Indian Business | Core | 4 | Indian Business System, Business Ethics & Corporate Social Responsibility, Business Environment, Entrepreneurship, E-Commerce Introduction |
| B.Com 102 | Business Organization & Management | Core | 4 | Nature & Scope of Business, Forms of Business Ownership, Principles of Management, Functions of Management, Leadership & Motivation |
| B.Com 103 | Financial Accounting (I) | Core | 4 | Accounting Principles & Concepts, Journal, Ledger & Trial Balance, Final Accounts, Inventory Valuation, Depreciation |
| B.Com 104 | Business Economics | Core | 4 | Basic Economic Problems, Consumer Behavior & Utility Analysis, Demand & Supply Analysis, Production & Cost Analysis, Market Structures |
| B.Com 105 | Co-Curricular (Physical Education & Yoga) | Co-curricular | 2 | Fundamentals of Physical Education, Health & Fitness Concepts, Yoga & Wellness Practices, Sportsmanship, First Aid Basics |
| B.Com 106 | Vocational (Basic IT Skills) | Vocational | 2 | Introduction to Computers, Operating Systems Basics, MS Office Suite (Word, Excel, PowerPoint), Internet & Email, Cyber Security Fundamentals |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.Com 201 | Principles of Marketing | Core | 4 | Marketing Concepts & Functions, Marketing Mix (4 Ps), Consumer Behavior, Market Segmentation & Targeting, Product Life Cycle |
| B.Com 202 | Principles of Business Law | Core | 4 | Indian Contract Act 1872, Sale of Goods Act 1930, Negotiable Instruments Act 1881, Consumer Protection Act 2019, Companies Act 2013 (Introduction) |
| B.Com 203 | Financial Accounting (II) | Core | 4 | Company Accounts (Issue & Forfeiture of Shares), Debentures (Issue & Redemption), Partnership Accounts (Admission, Retirement, Death), Dissolution of Partnership Firm, Branch & Departmental Accounts |
| B.Com 204 | Business Statistics | Core | 4 | Data Collection & Classification, Measures of Central Tendency, Measures of Dispersion, Correlation & Regression, Index Numbers |
| B.Com 205 | Co-Curricular (Health & Wellness) | Co-curricular | 2 | Holistic Health, Nutrition and Balanced Diet, Stress Management, Mental Well-being, Preventive Healthcare |
| B.Com 206 | Vocational (Office Management) | Vocational | 2 | Office Automation, Record Keeping & Filing, Business Communication, Meeting Management, Office Etiquette |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.Com 301 | Corporate Accounting | Core | 4 | Issue of Shares & Debentures, Redemption of Shares & Debentures, Valuation of Goodwill & Shares, Amalgamation of Companies, Consolidated Financial Statements (Holding Companies) |
| B.Com 302 | Business Finance | Core | 4 | Introduction to Financial Management, Capital Budgeting Decisions, Working Capital Management, Cost of Capital, Leverages & Capital Structure |
| B.Com 303 | Income Tax Law & Practice (I) | Core | 4 | Basic Concepts of Income Tax, Residential Status & Tax Incidence, Income from Salaries, Income from House Property, Set-off & Carry Forward of Losses |
| B.Com 304 | E-Commerce | Core | 4 | Fundamentals of E-Commerce, E-Commerce Business Models, Online Payment Systems, Security & Privacy in E-Commerce, E-Marketing Strategies |
| B.Com 305 | Co-Curricular (Environmental Studies) | Co-curricular | 2 | Ecology & Ecosystems, Biodiversity & Conservation, Environmental Pollution, Natural Resources, Sustainable Development |
| B.Com 306 | Vocational (Entrepreneurship Development) | Vocational | 2 | Concept of Entrepreneurship, Entrepreneurial Traits & Motivation, Business Idea Generation, Feasibility Analysis & Business Plan, Sources of Finance & Government Support |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.Com 401 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Material Costing & Inventory Control, Labour Costing, Overhead Costing, Job, Batch & Contract Costing |
| B.Com 402 | Banking & Insurance | Core | 4 | Indian Banking System, Commercial Banks & Central Bank (RBI), Types of Bank Accounts & Services, Principles & Types of Insurance, IRDAI & Insurance Sector in India |
| B.Com 403 | Income Tax Law & Practice (II) | Core | 4 | Profits & Gains from Business or Profession, Capital Gains, Income from Other Sources, Deductions from Gross Total Income, TDS, TCS & Advance Tax |
| B.Com 404 | GST and Custom Laws | Core | 4 | Introduction to GST, CGST, SGST, IGST, Input Tax Credit Mechanism, GST Registration & Returns, Customs Act & Valuation |
| B.Com 405 | Co-Curricular (Skill Enhancement) | Co-curricular | 2 | Communication Skills, Problem-Solving & Decision Making, Critical Thinking, Teamwork & Collaboration, Time Management |
| B.Com 406 | Vocational (Digital Marketing) | Vocational | 2 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Social Media Marketing, Content Marketing, Email Marketing & Analytics |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.Com 501 | Auditing & Corporate Governance | Core | 4 | Introduction to Auditing, Types of Audit & Auditor''''s Report, Internal Control & Internal Audit, Corporate Governance Principles, SEBI Guidelines on Corporate Governance |
| B.Com 502 | Financial Market Operations | Core | 4 | Indian Financial System, Money Market Instruments, Capital Market & Stock Exchanges, SEBI & Investor Protection, Mutual Funds & Derivatives |
| B.Com 503 | Human Resource Management | Core | 4 | Concept & Functions of HRM, Human Resource Planning, Recruitment & Selection, Training & Development, Performance Appraisal & Compensation Management |
| B.Com 504 | Research Methodology | Core | 4 | Introduction to Research, Research Design & Types, Data Collection Methods, Sampling Techniques, Data Analysis & Report Writing |
| B.Com 505 | Co-Curricular (Personality Development) | Co-curricular | 2 | Self-Awareness & Self-Esteem, Interpersonal Skills, Public Speaking & Presentation, Grooming & Etiquette, Goal Setting & Positive Attitude |
| B.Com 506 | Vocational (Tally with GST) | Vocational | 2 | Tally Basics & Features, Company Creation & Ledgers, Accounting Vouchers, Inventory Management in Tally, GST Implementation & Reports in Tally |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.Com 601 | Management Accounting | Core | 4 | Introduction to Management Accounting, Marginal Costing & Break-Even Analysis, Budgetary Control, Standard Costing, Fund Flow & Cash Flow Statements |
| B.Com 602 | International Business | Core | 4 | Globalization & International Business, Theories of International Trade, WTO & International Organizations, Foreign Exchange Market, International Marketing & Finance |
| B.Com 603 | Fundamentals of Investment | Core | 4 | Investment Avenues & Objectives, Risk & Return Analysis, Valuation of Securities (Equity & Debt), Portfolio Management, Financial Statement Analysis for Investment |
| B.Com 604 | Project Work/Dissertation | Project | 4 | Research Topic Selection, Literature Review, Data Collection & Analysis, Report Writing & Presentation, Viva Voce |
| B.Com 605 | Co-Curricular (Value Education) | Co-curricular | 2 | Ethical Values & Principles, Moral Reasoning, Social Responsibility, Professional Ethics, Cultural Values in India |
| B.Com 606 | Vocational (Computerized Accounting) | Vocational | 2 | Introduction to Computerized Accounting, Accounting Software (e.g., Tally, Busy), Data Entry & Transaction Processing, Generating Financial Reports, E-filing of Tax Returns (Basic) |
