

B-COM in General at Sagar Institute of Research & Technology


Bhopal, Madhya Pradesh
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About the Specialization
What is General at Sagar Institute of Research & Technology Bhopal?
This B.Com program at Sagar Institute of Research & Technology Bhopal focuses on providing a comprehensive foundation in commerce and business principles. It integrates core accounting, finance, economics, and management concepts crucial for navigating the modern Indian business landscape. The program emphasizes practical skills and theoretical knowledge, preparing students for diverse roles across industries, aligning with New Education Policy guidelines.
Who Should Apply?
This program is ideal for fresh graduates from the 10+2 stream, particularly those with a keen interest in business operations, financial markets, and management functions. It also caters to individuals aspiring for careers in accounting, banking, marketing, and entrepreneurship within India, seeking a robust undergraduate degree to kickstart their professional journey and contribute to the economy.
Why Choose This Course?
Graduates of this program can expect to pursue various India-specific career paths, including roles as accountants, financial analysts, marketing executives, and junior managers in both private and public sectors. Entry-level salaries typically range from INR 2.5 to 4.5 LPA, with significant growth potential up to INR 8-12 LPA for experienced professionals, especially after pursuing professional certifications like CA, CS, or MBA to further specialize their expertise.

Student Success Practices
Foundation Stage
Master Core Financial Concepts- (Semester 1-2)
Focus on building a strong foundation in financial accounting, business economics, and statistics. Understand the principles, solve practical problems diligently, and clarify doubts immediately with faculty or peers.
Tools & Resources
Tally ERP 9 (for accounting practice), NCERT business studies books, online tutorials on economic concepts, practice problems from textbooks
Career Connection
Essential for roles in accounting, finance, and data analysis; forms the bedrock for advanced commerce studies and professional certifications.
Develop Communication & Soft Skills- (Semester 1-2)
Actively participate in presentations, group discussions, and club activities to enhance verbal and written communication, leadership, and teamwork skills. Seek constructive feedback to improve continuously.
Tools & Resources
Toastmasters-style clubs, college debating societies, online courses on public speaking (Coursera, edX), basic English grammar resources
Career Connection
Crucial for interviews, client interactions, and effective collaboration in any professional setting, boosting employability significantly.
Explore Entrepreneurship & Digital Literacy- (Semester 1-2)
Utilize vocational courses like Entrepreneurship or Digital Marketing to understand modern business avenues. Attend workshops on digital tools and basic computer applications to gain practical exposure.
Tools & Resources
Startup India initiatives, local incubators, Google Digital Garage courses, MS Office tutorials, basic coding platforms like Codecademy (for business context)
Career Connection
Provides insights for starting one''''s own venture or excelling in digitally-driven marketing and e-commerce roles, vital in today''''s economy.
Intermediate Stage
Gain Corporate & Legal Insight- (Semester 3-5)
Deep dive into corporate accounting, company law, and taxation. Seek opportunities to visit corporate offices or legal firms to understand real-world applications of these subjects and gain practical context.
Tools & Resources
Institute of Company Secretaries of India (ICSI) resources, Income Tax Department portals, case studies on corporate governance, business news analysis
Career Connection
Prepares for compliance, auditing, corporate law, and taxation roles in both corporate and advisory sectors, enhancing specialized knowledge.
Practical Application with Industry Exposure- (Semester 3-5)
Actively seek internships (even short-term or virtual) in areas like accounting firms, marketing agencies, or financial institutions. Apply theoretical knowledge to practical scenarios and build a professional network.
Tools & Resources
College placement cell, LinkedIn, Internshala, local business directories for internship leads
Career Connection
Builds resume, provides invaluable practical experience, and helps in networking for future job opportunities and career advancement.
Enhance Data Analysis & Research Skills- (Semester 3-5)
Focus on courses like Data Analysis and Research Methodology. Participate in minor research projects, surveys, and data interpretation exercises to sharpen analytical capabilities.
Tools & Resources
Microsoft Excel advanced features, basic R/Python tutorials for data handling, research papers, university library databases
Career Connection
Essential for data-driven decision-making roles, market research, and academic pursuits, highly valued in modern business environments.
Advanced Stage
Strategic Financial & Management Acumen- (Semester 5-6)
Master financial management, management accounting, and auditing. Understand strategic financial planning, cost control, and internal audit processes by critically analyzing business cases and current market trends.
Tools & Resources
Financial newspapers (Economic Times, Business Standard), investment platforms, CFA (Chartered Financial Analyst) foundational concepts, ICAI (Institute of Chartered Accountants of India) resources
Career Connection
Prepares for senior roles in finance, audit, and management, including chartered accountancy and financial analyst positions, opening high-growth career paths.
Specialized Skill Development & Certification- (Semester 5-6)
Pursue specialized skills in areas like E-commerce or Supply Chain Management, and consider relevant short-term certifications to enhance expertise and demonstrate commitment to a specific domain.
Tools & Resources
NISM modules, Google Ads certification, HubSpot certifications, specialized workshops, industry expert webinars
Career Connection
Enhances employability for specific industry roles and demonstrates advanced expertise, making you a more competitive candidate in a niche.
Comprehensive Placement Preparation- (Semester 5-6)
Dedicate significant time to resume building, mock interviews, aptitude test preparation, and group discussions. Actively engage with the college placement cell for guidance, workshops, and placement opportunities.
Tools & Resources
Online aptitude test platforms (indiabix.com), resume builders, interview preparation guides, alumni network, career counseling sessions
Career Connection
Directly leads to successful placements and a smooth transition into the professional workforce, securing a strong start to your career.
Program Structure and Curriculum
Eligibility:
- 10+2 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 |
|---|---|---|---|---|
| P-101 | Financial Accounting | Major Course | 4 | Introduction to Accounting, Accounting Principles, Journal, Ledger, Trial Balance, Final Accounts, Bills of Exchange, Consignment and Joint Venture |
| P-102 | Business Economics | Major Course | 4 | Nature and Scope of Business Economics, Demand Analysis, Supply Analysis, Production Analysis, Cost Analysis, Market Structures |
| P-103 | Principles of Management | Minor Course | 4 | Nature of Management, Functions of Management, Planning, Organizing, Staffing, Directing, Controlling, Coordination |
| P-104 | Entrepreneurship | Vocational Elective | 4 | Introduction to Entrepreneurship, Entrepreneurial Motivation, Small Business, Project Formulation, Sources of Finance |
| P-106 | Food, Nutrition & Hygiene | Co-curricular Course | 2 | Basic Concepts of Nutrition, Balanced Diet, Food Safety, Hygiene and Health |
| P-107 | Personality Development | Skill Enhancement Course | 2 | Self-Analysis, Goal Setting, Communication Skills, Time Management, Stress Management |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| P-201 | Business Statistics | Major Course | 4 | Introduction to Statistics, Data Collection, Tabulation and Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression |
| P-202 | Business Regulatory Framework | Major Course | 4 | Indian Contract Act 1872, Sale of Goods Act 1930, Negotiable Instruments Act 1881, Consumer Protection Act 2019, Competition Act 2002 |
| P-204 | Digital Marketing | Vocational Elective | 4 | Introduction to Digital Marketing, SEO and SEM, Social Media Marketing, Content Marketing, Email Marketing |
| P-206 | Swachh Bharat Abhiyan | Co-curricular Course | 2 | Concept of Swachhta, Waste Management, Environmental Sanitation, Health and Hygiene, Role of Community |
| P-207 | Basic Computer Skills | Skill Enhancement Course | 2 | Introduction to Computers, MS Office (Word, Excel, PowerPoint), Internet Browsing, Email Management |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| P-301 | Corporate Accounting | Major Course | 4 | Issue of Shares & Debentures, Forfeiture & Reissue of Shares, Redemption of Preference Shares & Debentures, Amalgamation, Absorption, Reconstruction of Companies |
| P-302 | Company Law | Major Course | 4 | Company Formation, Memorandum & Articles of Association, Share Capital, Directors and Meetings, Winding Up of Companies |
| P-303 | Indian Financial System | Minor Course | 4 | Structure of Indian Financial System, Money Market, Capital Market, Financial Institutions, SEBI and RBI |
| P-304 | Goods & Service Tax | Vocational Elective | 4 | Introduction to GST, GST Council, Registration, Input Tax Credit, GST Returns, E-Way Bill |
| P-305 | Yoga and Meditation | Co-curricular Course | 2 | Introduction to Yoga, Asanas, Pranayama, Meditation Techniques, Benefits of Yoga |
| P-306 | Data Analysis | Skill Enhancement Course | 2 | Data Collection Methods, Data Presentation, Basic Statistical Tools, Introduction to Data Analytics Software |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| P-401 | Cost Accounting | Major Course | 4 | Cost Concepts and Classification, Material Costing, Labour Costing, Overhead Costing, Activity-Based Costing, Marginal and Standard Costing |
| P-402 | Income Tax Law & Practice | Major Course | 4 | Basic Concepts of Income Tax, Residential Status, Heads of Income, Deductions, Computation of Taxable Income |
| P-403 | Marketing Management | Minor Course | 4 | Introduction to Marketing, Marketing Mix (4Ps), Consumer Behavior, Market Segmentation, Product Life Cycle, Branding and Pricing |
| P-404 | Advertising & Sales Promotion | Vocational Elective | 4 | Introduction to Advertising, Advertising Media, Campaign Planning, Sales Promotion Techniques, Personal Selling |
| P-405 | Value Education | Co-curricular Course | 2 | Values and Ethics, Professional Ethics, Human Rights, Environmental Ethics, Role of Values in Society |
| P-406 | Communication Skills | Skill Enhancement Course | 2 | Verbal & Non-Verbal Communication, Listening Skills, Presentation Skills, Report Writing, Interview Skills |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| P-501 | Management Accounting | Major Course | 4 | Nature & Scope of Management Accounting, Fund Flow Statement, Cash Flow Statement, Ratio Analysis, Budgetary Control, Responsibility Accounting |
| P-502 | Auditing | Major Course | 4 | Introduction to Auditing, Types of Audit, Internal Control, Audit Procedure, Vouching and Verification, Audit Report, Professional Ethics |
| P-503 | Human Resource Management | Minor Course | 4 | Introduction to HRM, HR Planning, Recruitment & Selection, Training & Development, Performance Appraisal, Compensation Management |
| P-504 | E-Commerce | Vocational Elective | 4 | Introduction to E-Commerce, Business Models, E-Payment Systems, E-Security, M-Commerce, Legal Aspects of E-Commerce |
| P-505 | Disaster Management | Co-curricular Course | 2 | Types of Disasters, Disaster Preparedness, Mitigation Strategies, Role of Agencies, Rehabilitation |
| P-506 | Office Management | Skill Enhancement Course | 2 | Office Organization, Office Systems & Procedures, Office Correspondence, Office Record Management, Office Equipment |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| P-601 | Financial Management | Major Course | 4 | Introduction to Financial Management, Capital Budgeting, Cost of Capital, Capital Structure, Working Capital Management, Dividend Policy |
| P-602 | Research Methodology | Major Course | 4 | Introduction to Research, Research Design, Data Collection Methods, Sampling, Data Analysis, Report Writing |
| P-603 | International Business | Minor Course | 4 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market, Global Financial Institutions, International Marketing |
| P-604 | Supply Chain Management | Vocational Elective | 4 | Introduction to SCM, Logistics Management, Inventory Management, Transportation, Warehousing, Supply Chain Strategy |
| P-605 | Indian Culture and Heritage | Co-curricular Course | 2 | Diversity of Indian Culture, Art and Architecture, Philosophy and Religions, Indian Festivals, Traditional Knowledge Systems |
| P-606 | Project Report | Skill Enhancement Course | 2 | Project Identification, Literature Review, Methodology, Data Collection, Analysis and Interpretation, Report Writing and Presentation |




