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BCOM in General at SAPTRISHI DEGREE COLLEGE RAJAULI
Nawada, Bihar
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About the Specialization
What is General at SAPTRISHI DEGREE COLLEGE RAJAULI Nawada?
This BCom program at Saptrishi Degree College, affiliated with Magadh University, provides a strong foundation in commerce, accounting, finance, and business management. It is designed to equip students with essential analytical and practical skills relevant to the Indian business environment, preparing them for entry-level roles across various sectors. The curriculum integrates traditional commerce subjects with contemporary business practices and regulatory frameworks.
Who Should Apply?
This program is ideal for 10+2 commerce graduates aiming for a career in accounting, finance, banking, or general business administration. It also suits individuals aspiring to pursue professional qualifications like CA, CS, or CMA, providing them with a robust academic base. Basic aptitude for numbers and an interest in economic activities are beneficial for prospective students.
Why Choose This Course?
Graduates of this program can expect diverse career paths in accounting firms, banks, financial institutions, and corporate finance departments across India. Entry-level salaries typically range from INR 2.5 to 4.5 lakhs per annum, with significant growth potential for experienced professionals. The degree also provides a solid foundation for higher studies like M.Com, MBA, or professional certifications crucial for career advancement.
Student Success Practices
Foundation Stage
Master Core Accounting Principles- (Semester 1-2)
Dedicate significant effort to thoroughly understand financial accounting and business organization concepts. Regularly solve numerical problems and case studies to build a strong theoretical and practical foundation.
Tools & Resources
Textbooks, Online accounting tutorials, Practice problem sets
Career Connection
Strong accounting fundamentals are crucial for any finance or accounting role, ensuring success in initial job interviews and daily tasks.
Develop Effective Communication Skills- (Semester 1-2)
Actively participate in group discussions, presentations, and debates. Focus on improving both written and verbal communication, as business communication is vital in professional settings.
Tools & Resources
English/Hindi communication classes, Debate clubs, Public speaking workshops
Career Connection
Excellent communication skills are highly valued by employers for roles requiring client interaction, team collaboration, and report writing.
Build Basic Computer Literacy- (Semester 1-2)
Acquire proficiency in fundamental computer applications like MS Word, Excel, and PowerPoint. These are indispensable tools for data management, analysis, and presentation in any business function.
Tools & Resources
Microsoft Office Suite, Online basic computer courses (e.g., NPTEL, Coursera), College computer labs
Career Connection
Basic IT skills enhance efficiency and are a minimum requirement for most administrative and analytical roles in modern workplaces.
Intermediate Stage
Gain Practical Software Proficiency- (Semester 3-4)
Learn and practice using industry-relevant software such as Tally ERP for accounting and GST compliance. Hands-on experience with these tools is a significant advantage in the job market.
Tools & Resources
Tally ERP software, Online Tally courses, Practical workshops conducted by the college
Career Connection
Proficiency in accounting software directly prepares students for roles as accountants, bookkeepers, or tax consultants, reducing training time for employers.
Understand Indian Tax and Company Laws- (Semester 3-5)
Develop a deep understanding of Income Tax, GST, and Company Law. Follow current amendments and case studies to grasp their real-world application. This knowledge is crucial for compliance roles.
Tools & Resources
Bare Acts, Taxmann publications, Online legal resources (e.g., Indian Kanoon), Expert guest lectures
Career Connection
Specialized knowledge in Indian tax and corporate laws opens doors to careers in taxation, auditing, legal compliance, and corporate secretarial services.
Engage in Internships and Mini-Projects- (Semester 3-5)
Seek out internships with local businesses, accounting firms, or NGOs to apply theoretical knowledge in a practical setting. Participate in mini-projects to solve real-world business problems.
Tools & Resources
Local business networks, College placement cell, Online internship platforms (e.g., Internshala)
Career Connection
Internships provide invaluable industry exposure, practical skills, and networking opportunities, significantly boosting employability and resume strength.
Advanced Stage
Focus on Financial Analysis and Investment Basics- (Semester 5-6)
Delve into financial management, investment fundamentals, and business statistics. Practice financial modeling, ratio analysis, and basic investment strategies to prepare for analytical roles.
Tools & Resources
Financial calculators, MS Excel, Investment journals and news portals, Stock market simulation games
Career Connection
These skills are essential for careers in financial analysis, portfolio management, equity research, and investment banking, which offer high growth potential.
Prepare for Professional Certifications and Higher Studies- (Semester 5-6)
Align study efforts with the requirements of competitive exams like CA, CS, CMA, or entrance exams for MBA. Begin preparation, attend coaching, and solve past papers.
Tools & Resources
Professional body study materials, Coaching institutes, Mock test series
Career Connection
Professional certifications and postgraduate degrees provide significant career acceleration, higher earning potential, and specialized leadership roles.
Cultivate Entrepreneurial Thinking and Soft Skills- (Semester 5-6)
Explore entrepreneurship concepts, develop business plans for innovative ideas, and enhance problem-solving, leadership, and teamwork skills. Participate in college entrepreneurship cells and competitions.
Tools & Resources
Entrepreneurship development programs, Business model canvas, Mentorship programs
Career Connection
Entrepreneurial skills are valuable not only for starting one''''s own venture but also for contributing innovation and leadership within established organizations.
Program Structure and Curriculum
Eligibility:
- 10+2 (Intermediate) examination pass in Commerce stream or equivalent from a recognized board/university.
Duration: 3 years (6 semesters)
Credits: Credits not specified
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC-1 | Environmental Studies | Ability Enhancement Compulsory Course | 4 | Multidisciplinary nature of environmental studies, Natural resources and associated problems, Ecosystems and biodiversity, Environmental pollution and control, Social issues and the environment |
| CC-1 | Financial Accounting I | Core Course | 6 | Introduction to Accounting and Accounting Process, Conceptual Framework and Accounting Principles, Recording of Business Transactions, Preparation of Final Accounts, Depreciation Accounting, Bill of Exchange |
| CC-2 | Business Organization and Management | Core Course | 6 | Nature and Scope of Business, Forms of Business Organizations, Principles and Functions of Management, Planning and Decision Making, Organizing, Staffing, Directing and Controlling |
| GE-1 | Microeconomics | Generic Elective | 6 | Basic problems of an economy, Demand and Supply Analysis, Consumer Behavior, Theory of Production and Cost, Market Structures and Price Determination |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC-2 | English/Hindi Communication | Ability Enhancement Compulsory Course | 4 | Theories of Communication, Types of Communication, Writing Skills, Listening and Speaking Skills, Business Correspondence |
| CC-3 | Financial Accounting II | Core Course | 6 | Consignment and Joint Venture Accounts, Branch and Departmental Accounts, Partnership Accounts, Dissolution of Partnership Firms, Admission, Retirement, Death of Partner |
| CC-4 | Business Law | Core Course | 6 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019, Limited Liability Partnership Act, 2008 |
| GE-2 | Macroeconomics | Generic Elective | 6 | National Income Accounting, Theories of Employment and Income, Money and Banking, Inflation and Deflation, Business Cycles and Economic Policies |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| SEC-1 | Computer Applications in Business | Skill Enhancement Course | 4 | Word Processing for Business, Spreadsheet for Business, Database Management Systems, Presentation Tools, Introduction to Accounting Software (Tally) |
| CC-5 | Corporate Accounting I | Core Course | 6 | Accounting for Share Capital, Accounting for Debentures, Redemption of Preference Shares, Redemption of Debentures, Final Accounts of Companies |
| CC-6 | Income Tax Law and Practice | Core Course | 6 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Heads of Income (Salaries, House Property), Profits and Gains of Business or Profession, Capital Gains, Other Sources |
| CC-7 | Company Law | Core Course | 6 | Introduction to Company Law, Incorporation of a Company, Memorandum and Articles of Association, Share Capital and Debentures, Management and Administration |
| GE-3 | Principles of Marketing | Generic Elective | 6 | Nature and Scope of Marketing, Market Segmentation, Targeting and Positioning, Product Decisions, Pricing Decisions, Promotion and Distribution Decisions |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| SEC-2 | E-Commerce | Skill Enhancement Course | 4 | Introduction to E-Commerce, Business Models of E-Commerce, E-Payment Systems, E-Security Issues, E-Marketing and Web Advertising |
| CC-8 | Corporate Accounting II | Core Course | 6 | Cash Flow Statement (AS-3), Accounting for Amalgamation, Accounting for Internal Reconstruction, Consolidated Financial Statements, Valuation of Shares and Goodwill |
| CC-9 | Goods and Services Tax (GST) and Customs Law | Core Course | 6 | Introduction to GST, Levy and Collection of GST, Input Tax Credit, Registration and Returns under GST, Introduction to Customs Law |
| CC-10 | Cost Accounting | Core Course | 6 | Introduction to Cost Accounting, Cost Concepts and Classification, Material Costing, Labour Costing, Overheads, Job, Batch and Contract Costing |
| GE-4 | Human Resource Management | Generic Elective | 6 | Introduction to HRM, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC-11 | Auditing and Corporate Governance | Core Course | 6 | Introduction to Auditing, Types of Audit, Audit Planning and Documentation, Internal Control Systems, Concepts of Corporate Governance |
| CC-12 | Business Statistics | Core Course | 6 | Statistical Data Collection and Presentation, Measures of Central Tendency, Measures of Dispersion and Skewness, Correlation and Regression Analysis, Index Numbers and Time Series Analysis |
| DSE-1 | Principles of Financial Management | Discipline Specific Elective | 6 | Introduction to Financial Management, Capital Budgeting Decisions, Cost of Capital, Leverage Analysis, Working Capital Management |
| DSE-2 | Banking and Insurance | Discipline Specific Elective | 6 | Banking System in India, Commercial Banks and their Functions, RBI and Monetary Policy, Principles of Insurance, Types of Insurance (Life, General) |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC-13 | Indian Financial System | Core Course | 6 | Structure of Indian Financial System, Financial Markets (Money & Capital Markets), Financial Institutions (Banks, NBFCs), Financial Instruments, SEBI and Investor Protection |
| CC-14 | Entrepreneurship and Small Business | Core Course | 6 | Concept and Theories of Entrepreneurship, Entrepreneurial Environment in India, Small Business Management, Project Identification and Formulation, Sources of Finance for Small Business |
| DSE-3 | Fundamentals of Investment | Discipline Specific Elective | 6 | Investment Environment, Security Analysis, Risk and Return, Equity and Debt Valuation, Portfolio Management |
| DSE-4 | International Business | Discipline Specific Elective | 6 | Nature and Scope of International Business, Theories of International Trade, Foreign Exchange Market, International Financial Institutions, India''''s Foreign Trade Policy |
