

B-COM-GENERAL in General at Ramsaday College


Howrah, West Bengal
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About the Specialization
What is General at Ramsaday College Howrah?
This B.Com. (General) program at Ramsaday College focuses on providing a comprehensive understanding of core business and commerce principles. It equips students with foundational knowledge across accounting, finance, management, and taxation, essential for navigating the dynamic Indian business landscape. The program emphasizes a broad skill set rather than a narrow specialization, making graduates versatile for various entry-level roles.
Who Should Apply?
This program is ideal for fresh 10+2 graduates aspiring to build a strong foundation in commerce. It suits students who prefer a holistic business education over early specialization. It''''s also suitable for those aiming for government jobs, further professional courses like CA, CS, CMA, or pursuing higher education in business, without a specific industry focus immediately after graduation.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles in accounting, banking, financial services, sales, and administrative positions. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential based on experience and further qualifications. The broad curriculum prepares students for various sectors and professional certifications.

Student Success Practices
Foundation Stage
Master Core Accounting & Legal Fundamentals- (Semester 1-2)
Dedicate consistent time to understand basic accounting principles, financial statements, and fundamental business laws. Utilize online tutorials, practice problem-solving daily, and form study groups to clarify concepts. This strong base is crucial for all future commerce studies and entrance exams.
Tools & Resources
Textbooks, Online accounting tutorials (e.g., ICAI resources for basics), Peer study groups
Career Connection
A solid grasp of fundamentals is critical for professional courses (CA, CS, CMA) and entry-level accounting or legal compliance roles, making you job-ready for junior positions in Indian firms.
Develop Quantitative & Analytical Skills- (Semester 1-2)
Focus on improving your business mathematics and statistics skills. Practice numerical problems regularly and apply statistical concepts to real-world business scenarios. This will enhance your logical reasoning and data interpretation abilities.
Tools & Resources
Practice workbooks, Khan Academy for math basics, Excel for basic data analysis
Career Connection
Strong quantitative skills are highly valued in finance, banking, market research, and data analysis roles, which are abundant in the Indian job market.
Enhance Communication & Environmental Awareness- (Semester 1-2)
Actively participate in English communication classes, practice public speaking, and work on written reports. Simultaneously, develop a strong understanding of environmental issues through your Environmental Studies course, linking them to business sustainability.
Tools & Resources
Toastmasters clubs (if available), Grammar apps, Newspaper articles on business and environment
Career Connection
Effective communication is a universal skill for any professional role. Environmental awareness is increasingly crucial for CSR and sustainable business practices in Indian companies.
Intermediate Stage
Gain Practical Software Proficiency- (Semester 3-4)
Beyond theoretical knowledge, actively learn and practice using essential business software like MS Excel, MS Word, and basic accounting software (e.g., Tally Prime, if accessible). Choose relevant SEC courses to build these practical skills.
Tools & Resources
Microsoft Office Suite, Tally Prime (learning edition), Online courses on basic accounting software
Career Connection
Hands-on software skills are non-negotiable for most office administration, accounting, and data entry roles in Indian businesses, enhancing immediate employability.
Explore Taxation & Financial Concepts- (Semester 3-4)
Dive deep into Income Tax Law & Practice and Cost Accounting. Attempt to understand the practical implications of tax provisions and costing methods for businesses. Consider joining college workshops or seminars on these topics.
Tools & Resources
Income Tax Act 1961 (simplified versions), Mock tax filing exercises, Cost Accounting problem books
Career Connection
Expertise in taxation and cost accounting is highly sought after in audit firms, tax consultancies, and corporate finance departments across India.
Network and Seek Mentorship- (Semester 3-5)
Engage with faculty, alumni, and industry professionals. Attend industry talks, career fairs, and connect on platforms like LinkedIn. Seek advice on career paths and industry trends to build valuable professional connections.
Tools & Resources
LinkedIn, College alumni network events, Industry webinars
Career Connection
Networking is vital for discovering internship opportunities, gaining insights into various industries, and securing future placements in the competitive Indian job market.
Advanced Stage
Undertake a Comprehensive Project Work- (Semester 6)
For your project work, choose a topic that aligns with your career interests (e.g., market analysis, financial statement analysis of an Indian company, a feasibility study for a local business). Conduct thorough research, data collection, and present a well-structured report.
Tools & Resources
Research databases, Statistical software (SPSS, R basics), Academic writing guides
Career Connection
A well-executed project demonstrates research, analytical, and problem-solving skills, making you a strong candidate for analyst or research roles and during placement interviews.
Prepare for Professional Certifications & Placements- (Semester 5-6)
Alongside your final semester studies, dedicate time to prepare for competitive exams (e.g., bank PO, SSC, UPSC for commerce graduates) or professional certifications (e.g., NISM for financial markets). Actively participate in campus placements and mock interviews.
Tools & Resources
Competitive exam prep books, Online mock test platforms, Placement cell resources
Career Connection
Specific certifications enhance your profile for targeted roles. Strong interview and aptitude skills are crucial for securing placements in diverse Indian organizations, from banking to corporate roles.
Specialize through Electives and Advanced Learning- (Semester 5-6)
Strategically select DSE subjects in your chosen area (e.g., advanced taxation, corporate accounting, financial markets) and supplement with online courses or workshops. This deepens your knowledge and prepares you for specialized roles or further studies.
Tools & Resources
NPTEL courses, Coursera/edX for specialized topics, Industry-specific journals
Career Connection
Focused learning through electives and supplementary courses helps you stand out for specialized roles in finance, taxation, or auditing within Indian corporations and firms, offering better growth prospects.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 examination or its equivalent from a recognized board/council.
Duration: 3 years (6 semesters)
Credits: 148 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 1.1 Chg | Financial Accounting I | Core | 6 | Accounting Concepts and Conventions, Indian Accounting Standards, Final Accounts of Sole Proprietorship, Consignment Accounts, Joint Venture Accounts |
| CC 1.2 Chg | Business Laws | Core | 6 | Indian Contract Act 1872, Sale of Goods Act 1930, Indian Partnership Act 1932, Limited Liability Partnership Act 2008, Negotiable Instruments Act 1881 |
| GE 1.1 Chg | Principles of Microeconomics | Generic Elective | 6 | Demand and Supply Analysis, Consumer Behavior, Production and Cost Analysis, Market Structures (Perfect Competition, Monopoly), Factor Pricing |
| AECC 1.1 Chg | Environmental Studies | Ability Enhancement Compulsory | 4 | Natural Resources and Associated Problems, Ecosystems, Biodiversity and its Conservation, Environmental Pollution, Social Issues and the Environment |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 2.1 Chg | Business Management | Core | 6 | Introduction to Management, Planning and Decision Making, Organizing and Staffing, Directing and Motivation, Controlling |
| CC 2.2 Chg | Business Mathematics & Statistics | Core | 6 | Ratio, Proportion and Variation, Indices, Logarithms, Permutations & Combinations, Interest and Annuity, Measures of Central Tendency and Dispersion, Correlation and Regression Analysis |
| GE 2.1 Chg | Indian Economy | Generic Elective | 6 | Basic Characteristics of Indian Economy, Economic Reforms in India, Indian Agriculture and Industry, Poverty and Unemployment in India, Role of Public and Private Sector |
| AECC 2.1 Chg | English Communication | Ability Enhancement Compulsory | 4 | Reading Comprehension, Grammar and Vocabulary, Writing Skills (Report, Memo, Email), Listening and Speaking Skills, Presentation Techniques |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 3.1 Chg | Financial Accounting II | Core | 6 | Company Accounts (Issue of Shares, Debentures), Redemption of Debentures, Accounting for Amalgamation, Accounting for Internal Reconstruction, Valuation of Goodwill and Shares |
| CC 3.2 Chg | Income Tax Law & Practice | Core | 6 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Heads of Income (Salary, House Property, Business), Capital Gains and Other Sources, Deductions from Gross Total Income |
| CC 3.3 Chg | Marketing Management & Human Resource Management | Core | 6 | Marketing Concepts and Environment, Marketing Mix (Product, Price, Place, Promotion), Human Resource Planning and Recruitment, Training and Development, Performance Appraisal and Compensation |
| SEC 3.1 Chg | Computer Applications in Business I | Skill Enhancement Course (Elective Option) | 4 | Fundamentals of Computers, Operating System (Windows), Microsoft Word, Microsoft Excel, Internet and E-mail |
| SEC 3.1 Chg | Entrepreneurship Development | Skill Enhancement Course (Elective Option) | 4 | Concept of Entrepreneurship, Entrepreneurial Process, Project Identification and Formulation, Sources of Finance for Entrepreneurs, Small Business Management |
| SEC 3.1 Chg | Tax Procedures and Planning | Skill Enhancement Course (Elective Option) | 4 | PAN and TAN, TDS and TCS, Income Tax Return Filing, Introduction to Goods and Services Tax (GST), Tax Planning Concepts |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 4.1 Chg | Cost Accounting | Core | 6 | Introduction to Cost Accounting, Cost Sheet and Cost Classification, Material Costing, Labour Costing, Overhead Costing |
| CC 4.2 Chg | Business Communication | Core | 6 | Process of Communication, Types and Channels of Communication, Business Letters and Reports, Oral Communication and Presentation Skills, E-communication and Netiquettes |
| CC 4.3 Chg | E-Commerce | Core | 6 | Introduction to E-Commerce, E-Commerce Business Models, E-Payment Systems, E-Security and Encryption, E-Marketing and Online Advertising |
| SEC 4.1 Chg | Computer Applications in Business II | Skill Enhancement Course (Elective Option) | 4 | Database Management System (MS Access), Spreadsheet for Business Applications, Web Design Basics (HTML, CSS), E-Commerce Website Development, Data Analysis Tools |
| SEC 4.1 Chg | Advertising and Personal Selling | Skill Enhancement Course (Elective Option) | 4 | Introduction to Advertising, Advertising Media and Message, Sales Promotion Techniques, Personal Selling Process, Customer Relationship Management |
| SEC 4.1 Chg | Investment Analysis and Portfolio Management | Skill Enhancement Course (Elective Option) | 4 | Investment Avenues and Instruments, Risk and Return Analysis, Security Valuation (Equity, Debt), Portfolio Theory and Diversification, Mutual Funds and Derivatives |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 5.1 Chg | Auditing & Assurance | Core | 6 | Introduction to Auditing, Types of Audit and Auditor, Internal Control and Audit Techniques, Vouching and Verification of Assets/Liabilities, Audit Report and Professional Ethics |
| CC 5.2 Chg | Fundamentals of Financial Management | Core | 6 | Goals of Financial Management, Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Policy |
| DSE 5.1 Chg A | Direct Tax (Advanced) | Discipline Specific Elective (Elective Option) | 6 | Assessment of Individuals, Assessment of Partnership Firms, Assessment of Companies, Capital Gains (Advanced Issues), Set-off and Carry Forward of Losses |
| DSE 5.1 Chg A | Corporate Governance | Discipline Specific Elective (Elective Option) | 6 | Concepts of Corporate Governance, Role of Board of Directors, Stakeholders and Corporate Governance, Ethical Governance, Corporate Social Responsibility |
| DSE 5.1 Chg A | Financial Market and Institutions | Discipline Specific Elective (Elective Option) | 6 | Indian Financial System, Money Market Instruments, Capital Market (Primary and Secondary), Role of SEBI and RBI, Financial Intermediaries |
| DSE 5.2 Chg B | Corporate Accounting | Discipline Specific Elective (Elective Option) | 6 | Accounting for Amalgamation (Advanced), Accounting for Absorption, Internal Reconstruction of Companies, Holding Company Accounts, Valuation of Shares and Goodwill |
| DSE 5.2 Chg B | Management Accounting | Discipline Specific Elective (Elective Option) | 6 | Introduction to Management Accounting, Financial Statement Analysis (Ratio, Fund Flow), Cash Flow Statement, Budgetary Control, Standard Costing |
| DSE 5.2 Chg B | Banking Theory and Practice | Discipline Specific Elective (Elective Option) | 6 | Commercial Banks (Functions, Credit Creation), Central Banking (RBI Functions), Banking Sector Reforms in India, Types of Accounts and Negotiable Instruments, Digital Banking and Financial Inclusion |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 6.1 Chg | Goods & Services Tax (GST) & Customs Law | Core | 6 | Introduction to GST, Levy and Collection of GST, Input Tax Credit, Registration and Returns under GST, Customs Duty (Basic Concepts) |
| CC 6.2 Chg | Project Work/Viva Voce | Core (Project Based) | 6 | Project Identification and Formulation, Research Methodology and Data Collection, Data Analysis and Interpretation, Report Writing and Presentation, Viva Voce Examination |
| DSE 6.1 Chg A | Direct Tax (Advanced) II | Discipline Specific Elective (Elective Option) | 6 | Tax Planning and Tax Avoidance, International Taxation (Transfer Pricing), Assessment Procedures, Advance Tax and Self-Assessment Tax, Dispute Resolution and Penalties |
| DSE 6.1 Chg A | Business Ethics and Corporate Social Responsibility | Discipline Specific Elective (Elective Option) | 6 | Ethical Theories in Business, Ethics in Marketing and Finance, Corporate Social Responsibility Models, Environmental Ethics and Sustainability, Reporting on Ethics and CSR |
| DSE 6.1 Chg A | Risk Management and Insurance | Discipline Specific Elective (Elective Option) | 6 | Introduction to Risk Management, Risk Identification and Measurement, Principles of Insurance, Life Insurance Products, General Insurance Products |
| DSE 6.2 Chg B | Advanced Corporate Accounting | Discipline Specific Elective (Elective Option) | 6 | Accounting for Holding Companies (Advanced), Indian Accounting Standards (Ind AS), Consolidated Financial Statements, Valuation of Shares, Brands, and Goodwill (Advanced), Accounting for Financial Instruments |
| DSE 6.2 Chg B | Financial Reporting & Analysis | Discipline Specific Elective (Elective Option) | 6 | Objectives of Financial Reporting, Indian GAAP vs IFRS, Techniques of Financial Statement Analysis, Forecasting Financial Performance, Value-Based Management |
| DSE 6.2 Chg B | International Business | Discipline Specific Elective (Elective Option) | 6 | Theories of International Trade, Foreign Exchange Market and Operations, Multinational Corporations (MNCs), International Business Environment, Global Economic Groupings and Agreements |




