

B-COM in General at Sonpati Devi Mahila Mahavidyalaya, Pharenda, Maharajganj


Maharajganj, Uttar Pradesh
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About the Specialization
What is General at Sonpati Devi Mahila Mahavidyalaya, Pharenda, Maharajganj Maharajganj?
This B.Com program at Sonpati Devi Mahila Mahavidyalaya, affiliated with DDU Gorakhpur University, provides a comprehensive foundation in commerce, finance, and business management. It integrates theoretical knowledge with practical skills, preparing students for diverse roles in India''''s rapidly evolving economic landscape. The curriculum emphasizes analytical thinking, financial literacy, and an understanding of contemporary business practices, aligning with industry demands in accounting, banking, and general business administration.
Who Should Apply?
This program is ideal for 10+2 graduates from commerce or science streams seeking entry into the corporate world, government services, or entrepreneurial ventures. It also suits individuals aspiring for professional qualifications like CA, CS, or CMA by providing a strong academic base. Students keen on developing a holistic understanding of business operations and economic principles, and those looking for a career with solid foundational knowledge in finance and management, will find this program highly beneficial.
Why Choose This Course?
Graduates of this program can expect to pursue career paths such as accountants, auditors, financial analysts, tax consultants, and business development executives in India. Entry-level salaries typically range from INR 2.5-4.5 LPA, with significant growth potential with experience and further qualifications. The program equips students for roles in banking, insurance, retail, manufacturing, and ITES sectors, fostering skills critical for navigating the Indian corporate environment and contributing to the nation''''s economic growth.

Student Success Practices
Foundation Stage
Build a Strong Conceptual Base- (Semester 1-2)
Focus on understanding core accounting, economics, and business management principles. Regularly revise topics like financial accounting concepts, demand-supply laws, and management theories.
Tools & Resources
NCERT Commerce books, Online tutorials (NPTEL, Swayam for foundational courses), Peer study groups
Career Connection
A solid foundation ensures better grasp of advanced subjects and competitive exams (e.g., banking, civil services), crucial for entry-level finance and accounting roles.
Develop Computer and Analytical Skills- (Semester 1-2)
Master MS Office suite (Excel for data, PowerPoint for presentations) and basic statistical analysis tools. Pay attention to the ''''Computer Application in Business'''' and ''''Business Statistics Lab'''' courses.
Tools & Resources
Microsoft Learn modules, YouTube tutorials for Excel/PPT, DDUGU''''s lab manuals, Online platforms like Coursera for beginner analytics
Career Connection
Essential for data entry, report generation, and basic financial analysis roles in any Indian corporate setting.
Enhance Communication & Digital Awareness- (Semester 1-2)
Actively participate in the ''''Communication Skills'''' and ''''Analytic Ability & Digital Awareness'''' co-curricular courses. Practice public speaking, professional writing, and stay updated on digital trends.
Tools & Resources
College workshops, Local debate clubs, News apps (The Economic Times, Business Standard), LinkedIn for professional networking
Career Connection
Improves interview performance, client interaction, and adaptability to digital workplaces, a must-have in India''''s digitized economy.
Intermediate Stage
Gain Practical Accounting & Tax Knowledge- (Semester 3-4)
Deep dive into Cost Accounting, Auditing, and GST. Seek opportunities to visit local accounting firms or small businesses to observe real-world practices.
Tools & Resources
Tally software, Official GST portal, ICAI/ICMAI student resources, Local CA/CS firms for practical exposure
Career Connection
Directly prepares for junior accountant, auditor assistant, or GST compliance roles, which are high-demand in India.
Participate in Business Quizzes and Competitions- (Semester 3-4)
Engage in inter-college business plan competitions, case study challenges, or quizzes to apply theoretical knowledge and develop problem-solving skills.
Tools & Resources
College cultural/management fests, Online platforms like Dare2Compete, Local industry association events
Career Connection
Enhances critical thinking, teamwork, and presentation skills, making you stand out in campus placements for management trainee roles.
Start Building a Professional Network- (Semester 3-4)
Attend guest lectures, industry seminars, and workshops. Connect with alumni and faculty for mentorship and insights into various career paths in commerce.
Tools & Resources
LinkedIn, College alumni network events, Local Chamber of Commerce meetings
Career Connection
Opens doors to internship opportunities and informational interviews, crucial for navigating the Indian job market effectively.
Advanced Stage
Focus on Financial & Management Accounting Skills- (Semester 5-6)
Master Financial Management, Income Tax Law, and Management Accounting. Attempt mock professional exams (e.g., NISM certifications, basic Tally certification).
Tools & Resources
NISM study materials, Financial news portals, Advanced Excel for financial modeling, Industry journals
Career Connection
Equips students for roles in investment banking, portfolio management, financial analysis, or advanced accounting positions in MNCs and large Indian corporations.
Undertake Internships/Live Projects- (Semester 5-6)
Secure internships (even short-term unpaid ones initially) in banking, finance, marketing, or general business administration. Actively work on the ''''Internship/Project Report'''' co-curricular course.
Tools & Resources
College placement cell, Online internship portals (Internshala, LinkedIn), Personal networking
Career Connection
Provides invaluable real-world experience, a significant advantage for campus placements and full-time employment in Indian industries.
Prepare for Placements & Higher Studies- (Semester 5-6)
Develop a strong resume, practice interview skills, and participate in mock interviews. Research postgraduate options (M.Com, MBA) or professional courses (CA, CS, CMA) relevant to your career goals.
Tools & Resources
Career counseling services, Mock interview platforms, Professional resume builders, University prospectus for PG courses
Career Connection
Maximizes chances of securing desirable placements, aids in strategic career planning, and lays the groundwork for continuous professional development.
Program Structure and Curriculum
Eligibility:
- 10+2 (Intermediate) pass in any stream from a recognized board.
Duration: 3 years / 6 semesters
Credits: 128 Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C001001T | FINANCIAL ACCOUNTING | Core | 4 | Accounting Fundamentals, Capital & Revenue, Depreciation, Final Accounts, Partnership Accounts |
| C001002T | BUSINESS ORGANIZATION AND MANAGEMENT | Core | 4 | Business Nature & Forms, Management Principles, Planning & Decision Making, Organizing & Staffing, Directing & Controlling |
| C001003T | MICRO ECONOMICS | Core | 4 | Economic Problem, Demand & Supply, Production & Cost, Market Structures, Factor Pricing |
| C001004T | COMPUTER APPLICATION IN BUSINESS | Core | 4 | Computer Fundamentals, Operating Systems, MS Word, MS Excel, MS PowerPoint, Internet Basics |
| BCC-101 | Computer Application in Business Lab | Skill Enhancement Course | 2 | MS Word Practice, MS Excel Practice, MS PowerPoint Practice, Internet Browsing, Spreadsheet Applications |
| CCC-101 | Physical Education & Yoga | Co-curricular Course | 2 | Physical Fitness, Yogic Practices, Health & Wellness, Sports & Games, Stress Management |
| VAC-101 | Communication Skills | Value Added Course | 2 | Verbal Communication, Non-Verbal Communication, Listening Skills, Presentation Skills, Report Writing |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C002001T | BUSINESS LAW | Core | 4 | Indian Contract Act, Sale of Goods Act, Negotiable Instruments Act, Consumer Protection Act, Company Law basics |
| C002002T | BUSINESS STATISTICS | Core | 4 | Data Collection & Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation & Regression, Index Numbers |
| C002003T | MACRO ECONOMICS | Core | 4 | National Income, Theories of Employment, Money & Banking, Inflation, Business Cycles, International Trade |
| C002004T | CORPORATE ACCOUNTING | Core | 4 | Share Capital, Debentures, Company Final Accounts, Amalgamation & Reconstruction, Valuation of Shares |
| BCC-201 | Business Statistics Lab | Skill Enhancement Course | 2 | Statistical Software Usage, Data Analysis, Graphical Representation, Correlation & Regression Analysis, Index Number Calculation |
| CCC-201 | Analytic Ability & Digital Awareness | Co-curricular Course | 2 | Logical Reasoning, Data Interpretation, Quantitative Aptitude, Digital Technologies, Cyber Security Basics |
| VAC-201 | English Language Skills | Value Added Course | 2 | Grammar, Vocabulary, Reading Comprehension, Essay Writing, Official Correspondence |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C003001T | COMPANY LAW | Core | 4 | Company Formation, Shares & Debentures, Directors, Meetings, Winding Up |
| C003002T | INDIAN ECONOMY | Core | 4 | Indian Economic Structure, Economic Planning, Agriculture & Industry, Poverty & Unemployment, Economic Reforms |
| C003003T | COST ACCOUNTING | Core | 4 | Cost Concepts, Cost Sheet, Material Costing, Labour Costing, Overhead Costing, Reconciliation |
| C003004T | FUNDAMENTALS OF ENTREPRENEURSHIP | Core | 4 | Entrepreneurship Concepts, Idea Generation, Business Plan, Project Formulation, Funding |
| BCC-301 | Cost Accounting Lab | Skill Enhancement Course | 2 | Cost Sheet Preparation, Material Control Techniques, Labour Cost Calculation, Overhead Allocation, Variance Analysis |
| CCC-301 | Human Values & Environmental Studies | Co-curricular Course | 2 | Ethics & Values, Environmental Pollution, Natural Resources, Biodiversity, Sustainable Development |
| VAC-301 | Professional Ethics | Value Added Course | 2 | Ethical Theories, Business Ethics, Corporate Governance, Social Responsibility, Whistleblowing |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C004001T | AUDITING | Core | 4 | Auditing Principles, Types of Audit, Internal Control, Audit Procedure, Audit Report |
| C004002T | GOODS AND SERVICE TAX (GST) | Core | 4 | GST Concepts, GST Levy, Input Tax Credit, GST Returns, E-way Bill |
| C004003T | BUSINESS MATHEMATICS | Core | 4 | Matrices, Determinants, Calculus (Differentiation & Integration), Ratio & Proportion, Financial Mathematics |
| C004004T | PRINCIPLES OF MARKETING | Core | 4 | Marketing Concepts, Marketing Mix, Product & Pricing Decisions, Promotion & Distribution, Consumer Behavior |
| BCC-401 | Goods and Service Tax (GST) Lab | Skill Enhancement Course | 2 | GST Portal Usage, GST Registration, Invoice Generation, E-filing Returns, ITC Calculation |
| CCC-401 | Nutrition & Health | Co-curricular Course | 2 | Balanced Diet, Macronutrients, Micronutrients, Foodborne Diseases, Public Health |
| VAC-401 | Digital Marketing Fundamentals | Value Added Course | 2 | SEO, SEM, Social Media Marketing, Email Marketing, Content Marketing |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C005001T | FINANCIAL MANAGEMENT | Core | 4 | Financial Decisions, Capital Budgeting, Working Capital Management, Cost of Capital, Dividend Policy |
| C005002T | INCOME TAX LAW AND PRACTICE | Core | 4 | Basic Concepts of Income Tax, Residential Status, Heads of Income, Deductions, Assessment Procedure |
| DSE-1 (Elective) | INTERNATIONAL BUSINESS | Discipline Specific Elective | 4 | International Trade Theories, Balance of Payments, Forex Market, International Organizations, Global Marketing |
| DSE-2 (Elective) | BANKING & INSURANCE | Discipline Specific Elective | 4 | Banking System, Central Bank, Commercial Banks, Types of Insurance, IRDA |
| BCC-501 | Investment Analysis and Portfolio Management | Skill Enhancement Course | 2 | Investment Avenues, Stock Market, Risk & Return, Portfolio Diversification, Mutual Funds |
| CCC-501 | Sports & Physical Fitness | Co-curricular Course | 2 | Sportsmanship, Fitness Regimen, Team Sports, Individual Sports, Healthy Lifestyle |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C006001T | MANAGEMENT ACCOUNTING | Core | 4 | Management Accounting Nature, Ratio Analysis, Fund Flow, Cash Flow, Budgetary Control, Standard Costing |
| C006002T | RESEARCH METHODOLOGY | Core | 4 | Research Process, Research Design, Data Collection, Sampling, Data Analysis, Report Writing |
| DSE-3 (Elective) | E-COMMERCE | Discipline Specific Elective | 4 | E-Commerce Models, E-Payment Systems, E-Marketing, Cyber Security, Legal Aspects of E-Commerce |
| DSE-4 (Elective) | MARKETING MANAGEMENT | Discipline Specific Elective | 4 | Marketing Environment, Market Segmentation, Product Life Cycle, Pricing Strategies, Promotion Mix, Distribution Channels |
| BCC-601 | Entrepreneurship & Start-Up | Skill Enhancement Course | 2 | Startup Ecosystem, Innovation, Business Incubation, Funding Options, Legal Aspects of Startups |
| CCC-601 | Internship/Project Report | Co-curricular Course | 2 | Project Planning, Data Collection, Report Writing, Presentation Skills, Industry Exposure |




