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BCOM-GENERAL in General at Sammilani Mahavidyalaya
Kolkata, West Bengal
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About the Specialization
What is General at Sammilani Mahavidyalaya Kolkata?
This BCom (General) program at Sammilani Mahavidyalaya focuses on providing a broad understanding of commerce, business, and finance. It is designed to equip students with foundational knowledge in accounting, management, economics, and taxation, essential for various entry-level roles in the Indian business landscape. The comprehensive curriculum covers core commercial principles relevant to today''''s evolving market economy in India.
Who Should Apply?
This program is ideal for 10+2 graduates seeking a foundational degree in commerce. It caters to students aspiring for careers in accounting, banking, financial services, and general business administration. It also serves as a strong base for those planning to pursue professional qualifications like CA, CS, CMA, or higher studies such as MCom or MBA. A basic understanding of commerce at the 10+2 level is generally beneficial.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as junior accountants, financial analysts, tax preparers, and business administrators across various sectors. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential based on skills and experience. The degree also prepares students for competitive government exams and offers a solid grounding for entrepreneurial ventures within the Indian economic context.
Student Success Practices
Foundation Stage
Master Accounting Fundamentals- (Semester 1-2)
Dedicating extra time to understand core accounting principles, journal entries, ledger posting, and final account preparation is crucial. Practice regularly with diverse problem sets from textbooks and online resources to build a strong base.
Tools & Resources
NCERT Accountancy textbooks, Tally ERP (basic version for practical exposure), YouTube tutorials for specific concepts like depreciation, provisions
Career Connection
Strong accounting fundamentals are the bedrock for most commerce careers, including roles in auditing, financial analysis, and bookkeeping, directly enhancing placement prospects in any company.
Develop Strong Business Law Knowledge- (Semester 1-2)
Beyond classroom lectures, read simplified versions of Bare Acts related to the Indian Contract Act or Sale of Goods Act. Participate in mock debates or discussions on legal scenarios to grasp practical implications and build critical thinking.
Tools & Resources
Legal Bites, Indian Kanoon (for case law search), Peer study groups for collaborative learning
Career Connection
Understanding business laws is vital for compliance roles, company secretarial work, and entrepreneurship, providing a distinct advantage in corporate settings and legal advisory positions.
Enhance Communication Skills- (Semester 1-2)
Actively participate in college debates, presentations, and group projects. Focus on improving written communication through report writing and email etiquette, and verbal communication through public speaking and active listening exercises.
Tools & Resources
Grammarly, Toastmasters International (if available locally or online), Business communication textbooks and online courses
Career Connection
Effective communication is a universal skill employers seek, crucial for interviews, client interaction, and team collaboration, significantly impacting employability and leadership potential.
Intermediate Stage
Gain Proficiency in MS Excel for Business- (Semester 3-5)
Utilize MS Excel beyond basic data entry. Learn advanced functions, pivot tables, data visualization, and financial modeling relevant to cost analysis, budgeting, and financial reporting. Work on real-world datasets and case studies.
Tools & Resources
Microsoft Excel certifications (e.g., MOS), Online courses (Coursera, Udemy, edX), Practice problems from financial news sites and business cases
Career Connection
Excel proficiency is non-negotiable for finance, accounting, and data analysis roles across all industries, making candidates highly desirable for internships and job placements in analytical positions.
Pursue Mini-Projects or Internships- (Semester 3-5)
Seek short-term internships or volunteer for accounting/finance/marketing roles in local NGOs or small businesses. Apply theoretical knowledge to practical situations, even if unpaid initially, to gain valuable hands-on experience and industry exposure.
Tools & Resources
LinkedIn, Internshala, College career cell and alumni network, Local business directories
Career Connection
Practical experience significantly boosts resumes, demonstrating application skills and industry exposure, which are critical for securing good placements post-graduation and building a professional network.
Participate in National/Regional Commerce Competitions- (Semester 3-5)
Engage in inter-college quizzes, business plan competitions, case study challenges, or stock market simulations. This builds analytical skills, teamwork, and provides exposure to contemporary business challenges and competitive environments.
Tools & Resources
College notice boards and student forums for competition announcements, Financial newspapers (Economic Times, Business Standard), Mock stock trading platforms
Career Connection
Such participation enhances problem-solving abilities and showcases initiative, leadership, and practical understanding of business, which are highly valued by recruiters, leading to better career opportunities.
Advanced Stage
Specialize in Taxation and Compliance- (Semester 6)
Deepen understanding of GST and Income Tax laws through advanced readings, case studies, and practical problem-solving. Consider pursuing short-term certification courses in taxation to gain specialized, market-relevant skills in Indian tax regimes.
Tools & Resources
Institute of Chartered Accountants of India (ICAI) study material, Official GST and Income Tax portals of India, Professional tax consultants as mentors or guest lecturers
Career Connection
Expertise in Indian taxation offers direct entry into roles like tax consultant, compliance officer, or auditor, which are consistently in high demand in India across various firms and companies.
Prepare for Professional Certifications or Higher Studies- (Semester 6)
Alongside final year studies, start preparing for entrance exams for MCom/MBA (e.g., CAT, XAT, CMAT) or professional certifications like CA Foundation, CS Executive, or CMA. This gives a head start to a specialized and advanced career path.
Tools & Resources
Reputable coaching institutes for CA/CS/CMA, Online study materials for management entrance exams, Guidance from college faculty and alumni who pursued similar paths
Career Connection
These preparations open doors to highly rewarding and specialized careers in accounting, finance, and management, significantly increasing earning potential, career growth trajectory, and leadership opportunities.
Network Actively with Industry Professionals- (Semester 6)
Attend industry seminars, workshops, and career fairs organized by the college or industry bodies. Connect with professionals on platforms like LinkedIn, seek informational interviews, and build a strong professional network for guidance and future opportunities.
Tools & Resources
LinkedIn, Industry association events (e.g., CII, FICCI, NASSCOM), College alumni engagement programs and mentorship platforms
Career Connection
Networking is paramount for job referrals, mentorship, and staying updated with industry trends, often leading to better placement opportunities, career advancements, and exposure to diverse professional insights.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 Examination or its equivalent from a recognized Board/Council with at least 5 recognized subjects including English. Specific minimum percentage (e.g., 45% aggregate) may apply as per University of Calcutta admission regulations.
Duration: 6 semesters / 3 years
Credits: 104 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 | Conceptual Framework and Accounting Standards, Accounting Process (Journal, Ledger, Trial Balance), Preparation of Final Accounts (Sole Proprietorship), Consignment Accounts, Joint Venture Accounts |
| CC 1.2 Chg | Business Laws | Core | 6 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Limited Liability Partnership Act, 2008, Consumer Protection Act, 1986 |
| AECC 1.1 Chg | Environmental Studies | Ability Enhancement Compulsory Course | 2 | Multidisciplinary Nature of Environmental Studies, Natural Resources and their Management, Ecosystems and Biodiversity, Environmental Pollution and Control, Human Population and Environment |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 2.1 Chg | Financial Accounting II | Core | 6 | Hire Purchase and Installment Systems, Lease Accounting, Departmental Accounts, Branch Accounts (Excluding Foreign Branches), Insolvency Accounts |
| CC 2.2 Chg | Principles of Management | Core | 6 | Introduction to Management Concepts, Planning and Decision Making, Organizing and Departmentation, Staffing and Motivation, Directing and Controlling |
| AECC 2.1 Chg | English Language/MIL Communication | Ability Enhancement Compulsory Course | 2 | Reading Comprehension and Writing Skills, Grammar and Vocabulary, Formal and Informal Communication, Non-verbal Communication, Presentation Skills |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 3.1 Chg | Financial Accounting III | Core | 6 | Company Accounts - Share Capital Transactions, Company Accounts - Debenture Transactions, Final Accounts of Companies, Cash Flow Statement (AS-3), Accounting Ratios and Analysis |
| CC 3.2 Chg | Indian Financial System | Core | 6 | Overview of Indian Financial System, Money Market and Capital Market, Financial Instruments and Services, Role of Financial Institutions (Banks, NBFCs), Regulatory Bodies (RBI, SEBI, IRDAI) |
| CC 3.3 Chg | Macroeconomics | Core | 6 | National Income Accounting, Theories of Output and Employment, Money, Banking and Inflation, Monetary and Fiscal Policies, Balance of Payments and Exchange Rate |
| SEC 3.1 Chg | Computer Applications in Business | Skill Enhancement Course | 2 | Introduction to MS Office for Business, Data Analysis with MS Excel, Presentations using MS PowerPoint, Database Management (MS Access Basics), Internet and E-Commerce Fundamentals |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 4.1 Chg | Cost Accounting | Core | 6 | Introduction to Cost Accounting, Cost Ascertainment (Material, Labour, Overhead), Costing Methods (Job, Batch, Process Costing), Operating Costing, Reconciliation of Cost and Financial Accounts |
| CC 4.2 Chg | Entrepreneurship Development | Core | 6 | Concept and Process of Entrepreneurship, Creativity and Innovation in Business, Business Plan and Project Appraisal, Sources of Finance for Startups in India, Government Support and Schemes for MSMEs |
| CC 4.3 Chg | Business Communication | Core | 6 | Fundamentals of Business Communication, Types and Channels of Communication, Written Communication (Reports, Letters, Memos), Oral Communication (Presentations, Meetings, Interviews), Digital and Cross-Cultural Communication |
| SEC 4.1 Chg | E-Commerce | Skill Enhancement Course | 2 | Introduction to E-Commerce and its Models, E-Payment Systems and Gateways, E-Marketing and Online Advertising, Security and Ethical Issues in E-Commerce, Legal and Regulatory Framework for E-Commerce in India |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC 5.1 Chg | Auditing & Assurance | Core | 6 | Introduction to Auditing and its Objectives, Audit Planning and Documentation, Internal Control and Internal Check, Vouching and Verification of Assets & Liabilities, Audit Report and Auditor''''s Duties |
| DSE 5.1 A Chg | Fundamentals of Investments | Discipline Specific Elective | 6 | Investment Environment and Process, Risk and Return Analysis, Equity and Debt Instruments Valuation, Mutual Funds and Derivatives, Portfolio Management and Performance Evaluation |
| DSE 5.2 A Chg | Direct Tax | Discipline Specific Elective | 6 | Basic Concepts of Income Tax Act, 1961, Residential Status and Tax Incidence, Heads of Income (Salaries, House Property, PGBP), Capital Gains and Other Sources, Computation of Total Income and Tax Liability |
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 Goods and Services Tax (GST), Levy and Collection of GST, Input Tax Credit, Registration, Returns, and Payment under GST, Customs Act, 1962 (Basic Concepts), Valuation and Types of Duties under Customs |
| DSE 6.1 B Chg | International Business | Discipline Specific Elective | 6 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market and Exchange Rate, International Financial Management, Export-Import Policy and Procedures in India |
| DSE 6.2 B Chg | Indirect Tax (Other than GST) & Customs Law | Discipline Specific Elective | 6 | Central Excise Act (Overview and Basic Provisions), Service Tax (General Principles and Levy), Detailed Study of Customs Act, 1962, Customs Valuation and Assessment, Customs Duty Drawback and Exemptions |
