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BCOM in General at Sarvodaya Kisan Mahavidyalaya
Gorakhpur, Uttar Pradesh
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About the Specialization
What is General at Sarvodaya Kisan Mahavidyalaya Gorakhpur?
This General BCom program at Sarvodaya Kisan Mahavidyalaya, Gorakhpur, focuses on foundational business and commerce principles. It equips students with essential knowledge in accounting, finance, management, and economics. In the Indian context, a BCom degree is a highly valued undergraduate qualification, providing a broad understanding of the commercial landscape. This program aligns with the National Education Policy (NEP) 2020, preparing students for diverse roles in India''''s growing economy.
Who Should Apply?
This program is ideal for 10+2 graduates, particularly those from the commerce stream, seeking a strong academic foundation in business. It attracts aspiring accountants, financial analysts, management trainees, and entrepreneurs. The program is suitable for individuals looking to gain comprehensive business knowledge before pursuing higher education like MCom, MBA, or professional certifications like CA/CS/CMA. It caters to students eager to understand the dynamics of Indian businesses and contribute to the nation''''s economic progress.
Why Choose This Course?
Graduates of this program can expect to pursue various career paths in India. Entry-level roles include Accountant, Junior Analyst, Tax Consultant, Financial Assistant, and Business Development Executive in sectors like banking, insurance, manufacturing, and retail. Salaries for fresh graduates typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential as experience accrues, potentially reaching INR 6-10 LPA for experienced professionals. The curriculum often aligns with the preliminary stages of professional certifications, aiding students in their pursuit of chartered accountancy or company secretary roles in India.
Student Success Practices
Foundation Stage
Master Foundational Accounting & Business Concepts- (Semester 1-2)
Dedicate significant time to understanding the core principles of Financial Accounting and Business Organization. Form study groups to discuss complex topics like journal entries, ledger posting, and the various forms of business structures. Utilize online resources and comprehensive textbooks for deeper understanding.
Tools & Resources
Accounting textbooks (e.g., T.S. Grewal, M.C. Shukla), Khan Academy, Study groups, DDUGU library resources
Career Connection
Strong fundamentals are crucial for all commerce careers, forming the base for roles in accounting, finance, and business operations, and are often tested in entry-level competitive exams and job interviews.
Develop Essential Digital Literacy & Application Skills- (Semester 1-2)
Actively engage with the ''''Introduction to Computer Application'''' and ''''Computerized Accounting'''' vocational courses. Practice regularly with MS Office tools (Word, Excel, PowerPoint) and accounting software like Tally. Aim to complete small projects or case studies using these tools to build practical proficiency beyond theoretical knowledge.
Tools & Resources
Microsoft Office Suite, Tally ERP 9/Prime, Online tutorials, College computer labs
Career Connection
Proficiency in digital tools, especially Tally, is a non-negotiable skill for virtually all accounting and finance roles in Indian SMEs and larger corporations.
Cultivate Strong Study Habits & Time Management- (Semester 1-2)
Establish a consistent study routine, allocating specific slots for each subject. Practice solving previous year''''s university question papers to understand exam patterns and improve time management during tests. Participate actively in classroom discussions and seek clarification from faculty for any doubts.
Tools & Resources
Academic planners, DDUGU past papers, Classroom interaction, Faculty office hours
Career Connection
Good academic performance in foundational years builds a strong transcript, important for higher studies and initial screening for job applications, and instills discipline vital for professional success.
Intermediate Stage
Bridge Theory to Practice with Corporate Studies & Laws- (Semester 3-4)
Focus on applying theoretical knowledge from Corporate Accounting, Business Regulatory Framework, and Company Law to real-world scenarios. Read business news, study case laws, and discuss how legal frameworks impact Indian companies. Consider joining college debates or mock parliamentary sessions to enhance understanding of legal implications.
Tools & Resources
Business newspapers (e.g., Economic Times, Business Standard), Legal case studies, Companies Act 2013, ICAI/ICSI resources for legal updates
Career Connection
Essential for roles in compliance, legal departments, corporate secretarial practice, and financial analysis within Indian companies, demonstrating an understanding of the regulatory landscape.
Explore Financial Markets & Elective Specializations- (Semester 4-5)
For ''''Stock Market Operations'''' and various DSE options (e.g., Marketing, HR, Indian Economy), delve deeper into areas of interest. Read business magazines, follow market trends, and participate in virtual stock trading games. If possible, attend webinars or workshops on financial markets or specific management domains to gain practical insights.
Tools & Resources
Moneycontrol.com, NSE/BSE websites, Virtual stock trading platforms, Business magazines, Industry webinars
Career Connection
Helps in identifying potential career specializations (e.g., financial analyst, marketing executive, HR generalist) and building a resume with relevant practical exposure.
Network and Seek Mentorship- (Semester 3-5)
Attend college alumni events, industry guest lectures, and career fairs to connect with professionals. Seek informal mentorship from faculty or senior students who have undertaken internships or are pursuing higher education. Engage with local business communities in Gorakhpur through volunteer work or informational interviews.
Tools & Resources
LinkedIn, Alumni network, College career counseling cell, Local business associations
Career Connection
Networking opens doors to internship opportunities, industry insights, and potential job referrals, which are crucial for entry into the competitive Indian job market.
Advanced Stage
Excel in Applied Accounting & Taxation (GST & Auditing)- (Semester 6)
Master the intricacies of Goods & Services Tax (GST) and Auditing. Work on case studies involving GST calculations, compliance, and auditing procedures. Seek out short-term internships or project opportunities with local accounting firms to gain hands-on experience in taxation and auditing practices specific to the Indian context.
Tools & Resources
GST India portal, ICAI auditing standards, Accounting firm internships, Tax software demos
Career Connection
Direct preparation for roles as Tax Consultants, Auditors, or Compliance Officers, which are highly in demand across Indian industries.
Undertake a Meaningful Research Project/Internship- (Semester 6)
Leverage the ''''Research Project/Internship'''' course to gain significant practical experience. Choose a project topic relevant to your career aspirations, or seek an internship in a company or firm that aligns with your chosen specialization. Focus on delivering tangible outcomes and a professional report.
Tools & Resources
Research databases, Project management tools, Internship portals (e.g., Internshala, LinkedIn), Faculty mentors
Career Connection
A well-executed project or internship is a strong resume builder, providing real-world experience, practical skills, and often leads to pre-placement offers in India.
Prepare Rigorously for Placements & Higher Education- (Semester 6)
Start placement preparation early by attending mock interviews, group discussions, and aptitude tests organized by the college''''s placement cell. Refine your resume and cover letter. For higher education, research MCom/MBA programs or professional courses, prepare for entrance exams (e.g., CAT, CMAT) if applicable, and seek guidance for applications.
Tools & Resources
College placement cell, Career counselors, Online aptitude test platforms, Professional exam preparation materials
Career Connection
Direct pathway to securing employment with Indian companies or admission into prestigious postgraduate programs, enhancing long-term career growth.
Program Structure and Curriculum
Eligibility:
- No eligibility criteria specified
Duration: 3 years / 6 semesters
Credits: 120 (as per NEP 2020 graduation requirement) Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-101 | Financial Accounting | Major Core | 4 | Accounting Fundamentals, Journal and Ledger, Trial Balance and Final Accounts, Depreciation Methods, Inventory Valuation, Non-Profit Organization Accounting |
| COM-102 | Business Organization | Major Core | 4 | Nature and Scope of Business, Forms of Business Organization, Choice of Form of Organization, Business Location and Size, Business Combinations, Business Finance Sources |
| V001 | Introduction to Computer Application | Vocational | 2 | Computer Fundamentals, Operating Systems, MS Office Basics (Word, Excel, PowerPoint), Internet and E-commerce, Data Security |
| C001 | Food, Nutrition & Hygiene | Co-curricular | 2 | Food and Nutrition Basics, Balanced Diet, Malnutrition, Hygiene and Sanitation, Foodborne Diseases |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-103 | Business Economics | Major Core | 4 | Nature and Scope of Business Economics, Demand Analysis, Supply Analysis, Production Analysis, Cost Analysis, Market Structures |
| COM-104 | Principles of Management | Major Core | 4 | Management Concepts, Planning, Organizing, Staffing, Directing, Controlling |
| V002 | Computerized Accounting | Vocational | 2 | Accounting Software (Tally), Journal and Ledger in Tally, Financial Statements in Tally, Payroll Accounting, Inventory Management in Tally |
| C002 | First Aid & Health | Co-curricular | 2 | Basic First Aid Principles, CPR Techniques, Wounds and Bleeding Management, Fractures and Sprains, Common Ailments, Emergency Response |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-201 | Corporate Accounting | Major Core | 4 | Share Capital Accounting, Debentures, Company Final Accounts, Amalgamation and Absorption, Reconstruction of Companies, Valuation of Goodwill and Shares |
| COM-202 | Business Regulatory Framework | Major Core | 4 | Indian Contract Act 1872, Sale of Goods Act 1930, Negotiable Instruments Act 1881, Consumer Protection Act 2019, Information Technology Act 2000 |
| V003 | E-Commerce | Vocational | 2 | Introduction to E-commerce, Business Models in E-commerce, E-Payment Systems, Online Marketing Strategies, Cyber Security in E-commerce |
| C003 | Human Values & Environmental Studies | Co-curricular | 2 | Human Values and Ethics, Environmental Pollution, Ecosystems and Biodiversity, Sustainable Development, Climate Change |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-203 | Cost Accounting | Major Core | 4 | Cost Concepts and Classification, Material Costing, Labour Costing, Overhead Costing, Activity-Based Costing, Marginal Costing and Budgetary Control |
| COM-204 | Company Law | Major Core | 4 | Companies Act 2013, Incorporation of Companies, Share Capital and Debentures, Management and Administration, Company Meetings, Winding Up of Companies |
| V004 | Stock Market Operations | Vocational | 2 | Indian Financial Market, Stock Exchanges (NSE, BSE), Securities and Trading, SEBI Regulations, Investment Strategies, Derivatives Market |
| C004 | Swachh Bharat Abhiyan | Co-curricular | 2 | Swachh Bharat Mission Objectives, Sanitation and Waste Management, Public Health Initiatives, Community Participation, Impact Assessment of the Mission |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-301 | Goods & Services Tax (GST) | Major Core | 4 | Introduction to GST, GST Registration, Input Tax Credit, Levy and Collection of GST, GST Returns and Payments, IGST and Customs Duty |
| COM-302 | Fundamental of Financial Management | Major Core | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Policy |
| COM-DSE-303 | Marketing Management | Discipline Specific Elective (DSE) | 4 | Marketing Concepts and Environment, Product Decisions, Pricing Strategies, Promotion and Distribution Channels, Consumer Behavior, Marketing Research |
| COM-DSE-304 | Human Resource Management | Discipline Specific Elective (DSE) | 4 | HRM Introduction and Functions, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal, Compensation Management |
| COM-DSE-305 | Indian Economy | Discipline Specific Elective (DSE) | 4 | Characteristics of Indian Economy, Economic Planning in India, Agriculture Sector, Industrial and Service Sectors, Economic Reforms, Poverty and Unemployment |
| COM-DSE-306 | Advertising Management | Discipline Specific Elective (DSE) | 4 | Advertising Fundamentals, Media Planning and Selection, Advertising Budget, Creative Strategy, Measuring Advertising Effectiveness, Social and Ethical Aspects of Advertising |
| V005 | Retail Management | Vocational | 2 | Retail Fundamentals, Retail Formats, Store Location and Layout, Merchandising and Assortment Planning, Retail Pricing Strategies, Customer Relationship Management |
| V006 | Banking & Insurance | Vocational | 2 | Banking System in India, Types of Banks, Banking Services, Principles of Insurance, Types of Insurance, IRDAI Regulations |
| V007 | Entrepreneurship Development | Vocational | 2 | Entrepreneurship Concept, Business Idea Generation, Business Plan Formulation, Sources of Finance for Startups, Legal and Regulatory Framework, Marketing for Startups |
| C005 | Analytical Ability & Digital Awareness | Co-curricular | 2 | Logical Reasoning, Data Interpretation, Quantitative Aptitude, Digital Literacy, Cyber Security Basics, Social Media Ethics |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-303 | Auditing | Major Core | 4 | Auditing Concepts and Objectives, Types of Audit, Internal Control System, Audit Procedure, Audit of Different Entities, Auditor''''s Report |
| COM-304 | Management Accounting | Major Core | 4 | Management Accounting Fundamentals, Financial Statement Analysis, Ratio Analysis, Fund Flow and Cash Flow Statements, Budgetary Control, Standard Costing |
| COM-DSE-307 | International Business | Discipline Specific Elective (DSE) | 4 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market, Global Strategic Management, International Marketing, WTO and Trade Blocks |
| COM-DSE-308 | Organisation Behaviour | Discipline Specific Elective (DSE) | 4 | Organisational Behaviour Foundations, Personality and Perception, Motivation Theories, Group Dynamics, Leadership Styles, Conflict Management |
| COM-DSE-309 | Rural Development | Discipline Specific Elective (DSE) | 4 | Concepts of Rural Development, Rural Economy of India, Rural Poverty and Unemployment, Rural Infrastructure, Rural Marketing, Government Programs for Rural Development |
| COM-DSE-310 | Business Research Methods | Discipline Specific Elective (DSE) | 4 | Introduction to Research, Research Design, Data Collection Methods, Sampling Techniques, Data Analysis, Report Writing |
| V008 | Digital Marketing | Vocational | 2 | Digital Marketing Introduction, Search Engine Optimization (SEO), Search Engine Marketing (SEM), Social Media Marketing, Email Marketing, Content Marketing and Web Analytics |
| V009 | Investment Management | Vocational | 2 | Investment Process, Risk and Return Analysis, Equity Analysis, Debt Instruments, Mutual Funds, Portfolio Management |
| V010 | Office Management | Vocational | 2 | Office Organization, Office Correspondence, Office Automation, Record Management, Office Layout and Environment, Modern Office Practices |
| C006 | Physical Education & Yoga | Co-curricular | 2 | Importance of Physical Fitness, Sports and Games, Yoga Fundamentals, Asanas and Pranayama, Stress Management Techniques, Healthy Lifestyle Practices |
| COM-RPI-301 | Research Project/Internship | Project/Internship | 4 | Research Problem Identification, Literature Review, Research Methodology, Data Collection and Analysis, Report Writing, Presentation Skills |
