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B-COM in General at SRI BALAJI MAHARAJ MAHAVIDYALAYA, PAHUNTERA
Hardoi, Uttar Pradesh
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About the Specialization
What is General at SRI BALAJI MAHARAJ MAHAVIDYALAYA, PAHUNTERA Hardoi?
This B.Com program at SRI BALAJI MAHARAJ MAHAVIDYALAYA, affiliated with CSJMU Kanpur, focuses on building a strong foundation in commerce, accounting, economics, and business management as per the National Education Policy 2020. The curriculum integrates core theoretical knowledge with practical and vocational skills, aiming to prepare students for diverse roles in India''''s dynamic business environment. It emphasizes a multi-disciplinary approach to foster holistic development.
Who Should Apply?
This program is ideal for 10+2 graduates with a keen interest in business and finance, aspiring to build careers in accounting, banking, financial services, or general management. It also caters to those looking to pursue higher studies like M.Com, MBA, CA, or CS, providing a robust academic base. Individuals aiming for government jobs in financial departments or entrepreneurship will also find the curriculum beneficial.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as Accountants, Financial Analysts, Tax Consultants, Marketing Executives, or HR Assistants in various sectors. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential as experience increases. The program also aligns with foundational knowledge required for professional certifications such as CA, CS, and CMA, enhancing employability in Indian companies.
Student Success Practices
Foundation Stage
Master Core Accounting & Business Fundamentals- (Semester 1-2)
Dedicate significant time to understanding financial accounting principles, business organization, and basic economics. Utilize textbooks, online tutorials, and practice problems regularly. Form study groups to discuss complex concepts and prepare for internal assessments.
Tools & Resources
Textbooks, CSJMU study material, online accounting tutorials, peer study groups
Career Connection
A strong grasp of fundamentals is crucial for any commerce career, providing the bedrock for advanced subjects and essential for entry-level roles in finance, accounting, and business operations.
Develop Communication & Analytical Abilities- (Semester 1-2)
Actively participate in co-curricular activities focused on communication skills and analytical thinking. Practice public speaking, group discussions, and basic data interpretation. Reading newspapers and business magazines will enhance general awareness.
Tools & Resources
Co-curricular courses, debate clubs, news apps (e.g., The Economic Times, Business Standard), aptitude test books
Career Connection
Effective communication and analytical skills are highly valued by Indian employers across all sectors, vital for interviews, presentations, and problem-solving in the workplace.
Explore Vocational Skills Early- (Semester 1-2)
Choose vocational courses strategically, such as E-Commerce or Digital Marketing, and try to gain hands-on experience through small online projects or by assisting local businesses. This builds practical skills beyond theoretical knowledge.
Tools & Resources
Online courses (Coursera, Udemy for digital marketing), local business outreach, personal projects
Career Connection
Early practical skills make students more attractive to employers and provide a competitive edge in India''''s job market, especially for roles requiring specific technical competencies.
Intermediate Stage
Gain Proficiency in Income Tax & GST- (Semester 3-4)
Focus intently on Income Tax and GST laws. Attempt case studies, numerical problems, and stay updated with budget changes. Consider using taxation software demos to understand practical application.
Tools & Resources
Income Tax Act publications, GST Council website, tax journals, Tally.ERP9 demos, coaching classes if needed
Career Connection
Expertise in Indian taxation laws is highly sought after by accounting firms, businesses, and consultancies, leading to specialized career opportunities as a tax professional.
Participate in Skill-Based Workshops & Certifications- (Semester 3-4)
Attend workshops on Tally, advanced Excel, or other relevant software. Look for online certification courses in areas like financial modeling, data analytics, or digital marketing to deepen specialization.
Tools & Resources
Institute-organized workshops, NPTEL courses, Coursera/edX for specialized certifications, local training centers
Career Connection
These certifications and skills directly enhance a student''''s resume for specific roles, demonstrating practical readiness for the demands of the Indian job market.
Build a Professional Network- (Semester 3-4)
Connect with faculty, seniors, and industry professionals through college events, LinkedIn, or local business forums. Seek mentorship and information about career paths and industry trends.
Tools & Resources
LinkedIn, college alumni network, local chamber of commerce events, industry seminars
Career Connection
Networking is crucial in India for internships, job referrals, and staying informed about industry opportunities, often opening doors that academic grades alone cannot.
Advanced Stage
Undertake Industry Internships & Projects- (Semester 5-6)
Actively seek and complete internships in relevant fields (e.g., accounting firms, banks, marketing agencies) during summer breaks or as part of the curriculum. Engage deeply in the research project, aligning it with industry problems.
Tools & Resources
College placement cell, internship platforms (Internshala), industry contacts, faculty guidance for research projects
Career Connection
Internships provide invaluable real-world experience, practical exposure, and often convert into pre-placement offers, significantly boosting job prospects in India.
Prepare Rigorously for Placements & Higher Education- (Semester 5-6)
Start preparing for campus placements by refining interview skills, resume building, and practicing aptitude tests. For higher studies, research entrance exams (CAT, CMAT, etc.) and begin preparation early.
Tools & Resources
Placement cell workshops, mock interviews, online aptitude test platforms, career counseling, entrance exam preparation guides
Career Connection
Focused preparation is essential for securing good placements in Indian companies or gaining admission to prestigious postgraduate programs, shaping long-term career trajectories.
Focus on Specialization & Advanced Electives- (Semester 5-6)
Choose Discipline Specific Electives wisely based on career interests (e.g., Financial Management for finance roles, Marketing Management for marketing). Deepen knowledge in these areas through advanced readings and industry reports.
Tools & Resources
Specialized textbooks, financial news platforms, industry-specific blogs, case studies
Career Connection
Specialized knowledge makes a candidate a strong fit for specific roles and departments, increasing their value to potential employers and enabling faster career progression in India''''s competitive landscape.
Program Structure and Curriculum
Eligibility:
- No eligibility criteria specified
Duration: 3 years (6 semesters) for UG Degree, option for 4th year for UG Degree with Research
Credits: 140 (for 3-year degree path) Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 101 | Financial Accounting I | Discipline Specific Core (Core) | 4 | Introduction to Accounting, Accounting Concepts & Principles, Double Entry System, Journal, Ledger, Trial Balance, Final Accounts (Sole Proprietorship), Depreciation Accounting |
| DSC 102 | Business Organization & Management | Discipline Specific Core (Core) | 4 | Nature & Scope of Business, Forms of Business Organization, Concept of Management, Functions of Management (Planning, Organizing), Directing, Controlling & Coordination |
| DSC 103 | Business Economics | Discipline Specific Core (Core) | 4 | Nature & Scope of Business Economics, Demand Analysis, Supply Analysis, Production Analysis, Cost Analysis, Market Structures & Price Determination |
| Minor 1 | Indian Economy / Principles of Marketing / Business Communication (Student''''s Choice) | Minor (Elective) | 3 | Structure of Indian Economy, Economic Planning in India, Agriculture & Industry in India, Economic Reforms, Poverty, Unemployment, Inflation |
| Vocational 1 | Banking and Insurance / E-Commerce (Student''''s Choice) | Vocational (Elective) | 4 | Introduction to E-Commerce, E-Commerce Business Models, E-Payment Systems, Digital Marketing, Cyber Security |
| Co-curricular 1 | Health & Wellness | Co-curricular (Compulsory) | 2 | Concept of Health, Nutrition & Balanced Diet, Physical Fitness, Stress Management, Healthy Lifestyle Choices |
| AECC 1 | Environmental Studies | Ability Enhancement Compulsory Course (Compulsory) | 2 | Multidisciplinary Nature of Environmental Studies, Ecosystems, Biodiversity & Conservation, Environmental Pollution, Social Issues & the Environment |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 201 | Financial Accounting II | Discipline Specific Core (Core) | 4 | Departmental Accounts, Branch Accounts (Dependent & Independent), Hire Purchase & Installment System, Royalty Accounts, Insolvency Accounts |
| DSC 202 | Business Law | Discipline Specific Core (Core) | 4 | Indian Contract Act, 1872 (Essentials of a Contract), Discharge of Contract, Special Contracts (Indemnity, Guarantee, Bailment, Pledge), Sale of Goods Act, 1930, Negotiable Instruments Act, 1881 (Cheque, Bill of Exchange) |
| DSC 203 | Fundamentals of Entrepreneurship | Discipline Specific Core (Core) | 4 | Concept & Nature of Entrepreneurship, Role of Entrepreneurship in Economic Development, Entrepreneurial Environment, Business Plan & Project Formulation, Sources of Finance for Entrepreneurs, Small Scale Industries |
| Minor 2 | Business Statistics / Business Ethics & Corporate Governance / Fundamentals of Marketing (Student''''s Choice) | Minor (Elective) | 3 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation & Regression, Index Numbers |
| Vocational 2 | Digital Marketing / Computerized Accounting (Tally) (Student''''s Choice) | Vocational (Elective) | 4 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Social Media Marketing, Content Marketing, Email Marketing |
| Co-curricular 2 | Physical Education & Yoga | Co-curricular (Compulsory) | 2 | Importance of Physical Education, Basic Concepts of Yoga, Asanas & Pranayama, Benefits of Yoga, Sports & Games |
| AECC 2 | Hindi/English Communication (Student''''s Choice) | Ability Enhancement Compulsory Course (Compulsory) | 2 | Basics of Communication, Types of Communication, Verbal & Non-Verbal Communication, Presentation Skills, Report Writing |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 301 | Corporate Accounting I | Discipline Specific Core (Core) | 4 | Issue of Shares & Debentures, Forfeiture & Reissue of Shares, Redemption of Preference Shares, Redemption of Debentures, Underwriting of Shares & Debentures |
| DSC 302 | Income Tax Law & Practice | Discipline Specific Core (Core) | 4 | Basic Concepts of Income Tax, Residential Status & Tax Incidence, Income from Salary, Income from House Property, Profits & Gains of Business or Profession |
| DSC 303 | Company Law | Discipline Specific Core (Core) | 4 | Introduction to Companies Act, 2013, Types of Companies, Formation of a Company, Memorandum & Articles of Association, Share Capital & Debentures, Company Meetings |
| Minor 3 | Indian Financial System / Human Resource Management / Research Methodology (Student''''s Choice) | Minor (Elective) | 3 | Components of Indian Financial System, Financial Markets (Money Market, Capital Market), Financial Institutions (Banks, NBFCs), SEBI & its Role, Mutual Funds |
| Vocational 3 | Tally.ERP9 / Financial Literacy (Student''''s Choice) | Vocational (Elective) | 4 | Introduction to Tally.ERP9, Company Creation & Ledgers, Voucher Entry (Purchase, Sales, Payment), Inventory Management, Report Generation (Trial Balance, P&L, B/S) |
| Co-curricular 3 | Analytical Ability & Digital Awareness | Co-curricular (Compulsory) | 2 | Logical Reasoning, Quantitative Aptitude, Introduction to Digital Tools, Internet & Web Browsing, Cyber Hygiene & Online Safety |
| AECC 3 | Cyber Security | Ability Enhancement Compulsory Course (Compulsory) | 2 | Introduction to Cyber Security, Types of Cyber Threats, Network Security, Data Security, Cyber Laws & Ethics |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 401 | Corporate Accounting II | Discipline Specific Core (Core) | 4 | Accounting for Amalgamation, Accounting for Absorption & External Reconstruction, Consolidated Financial Statements of Holding Companies, Liquidation of Companies (Statement of Affairs), Valuation of Goodwill & Shares |
| DSC 402 | Goods and Services Tax (GST) | Discipline Specific Core (Core) | 4 | Introduction to GST, GST Council & Administration, Levy & Collection of GST, Input Tax Credit, GST Returns & Payment of Tax |
| DSC 403 | Cost Accounting | Discipline Specific Core (Core) | 4 | Introduction to Cost Accounting, Cost Concepts & Classification, Material Costing (Pricing Methods), Labour Costing (Remuneration Methods), Overhead Costing (Allocation, Apportionment, Absorption), Job, Batch & Contract Costing |
| Minor 4 | Principles of Microeconomics / International Business / E-Commerce (Student''''s Choice) | Minor (Elective) | 3 | Consumer Behavior (Utility, Indifference Curve), Producer Behavior (Production Function, Costs), Market Forms (Perfect Competition, Monopoly), Factor Pricing, Welfare Economics |
| Vocational 4 | Office Management & Secretarial Practice / Computer Application in Business (Student''''s Choice) | Vocational (Elective) | 4 | Concept & Principles of Office Management, Office Layout & Environment, Office Mechanization & Automation, Record Management, Secretarial Functions |
| Co-curricular 4 | Personality Development & Communication Skills | Co-curricular (Compulsory) | 2 | Components of Personality, Self-Awareness & Self-Confidence, Interpersonal Skills, Public Speaking, Group Discussion & Interview Skills |
| AECC 4 | Indian Tradition, Culture & Society | Ability Enhancement Compulsory Course (Compulsory) | 2 | Ancient Indian Wisdom, Indian Philosophy & Ethics, Indian Arts & Architecture, Social Structure in India, Cultural Diversity & Unity |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 501 | Management Accounting | Discipline Specific Core (Core) | 4 | Introduction to Management Accounting, Financial Statement Analysis (Comparative, Common Size), Ratio Analysis, Fund Flow Statement, Cash Flow Statement (AS-3), Budgetary Control |
| DSC 502 | Auditing | Discipline Specific Core (Core) | 4 | Introduction to Auditing, Types of Audit, Audit Planning & Documentation, Internal Control & Internal Audit, Vouching & Verification of Assets & Liabilities, Auditor''''s Report |
| DSE 501 | Financial Management / Financial Markets & Services (Student''''s Choice) | Discipline Specific Elective (Elective) | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Working Capital Management |
| DSE 502 | Principles of Marketing / Human Resource Management (Student''''s Choice) | Discipline Specific Elective (Elective) | 4 | Introduction to Marketing, Marketing Environment, Market Segmentation, Targeting, Positioning, Product Life Cycle, Pricing Strategies, Promotion & Distribution Channels |
| Vocational 5 | Investment Management / Banking Practice (Student''''s Choice) | Vocational (Elective) | 4 | Investment Avenues, Risk & Return Analysis, Portfolio Management, Mutual Funds, Stock Market Operations |
| Co-curricular 5 | National Cadet Corps (NCC) / National Service Scheme (NSS) | Co-curricular (Compulsory) | 2 | Objectives of NCC/NSS, Community Service Activities, Leadership Development, Discipline & Patriotism, Social Responsibility |
| AECC 5 | Constitutional Values & Fundamental Duties | Ability Enhancement Compulsory Course (Compulsory) | 2 | Preamble of the Indian Constitution, Fundamental Rights, Directive Principles of State Policy, Fundamental Duties, Constitutional Amendments |
| RP/I 5 | Research Project/Internship (Any Discipline Specific) | Project/Internship (Compulsory) | 4 | Problem Identification, Literature Review, Data Collection & Analysis, Report Writing, Presentation Skills |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 601 | Indian Economy & Foreign Trade | Discipline Specific Core (Core) | 4 | Features of Indian Economy (Developing Economy), Role of Agriculture & Industry in India, Poverty, Unemployment, Population, India''''s Foreign Trade Policy, Balance of Payments |
| DSC 602 | Marketing Management | Discipline Specific Core (Core) | 4 | Introduction to Marketing Management, Marketing Mix (4Ps), Consumer Behavior, Product Decisions, Pricing Decisions, Promotion & Distribution Decisions |
| DSE 601 | Risk Management & Insurance / Rural Development (Student''''s Choice) | Discipline Specific Elective (Elective) | 4 | Concept of Risk Management, Types of Risk, Principles of Insurance, Types of Insurance (Life, General), IRDAI & Regulatory Framework |
| DSE 602 | Entrepreneurship Development / Industrial Relations (Student''''s Choice) | Discipline Specific Elective (Elective) | 4 | Process of Entrepreneurship Development, Sources of Business Ideas, Government Policies for SMEs, Challenges faced by Entrepreneurs, Case Studies of Successful Entrepreneurs |
| Vocational 6 | Supply Chain Management / E-Taxation (Student''''s Choice) | Vocational (Elective) | 4 | Introduction to Supply Chain Management, Logistics Management, Inventory Management, Transportation, Warehouse Management |
| Co-curricular 6 | Basic Computer Application | Co-curricular (Compulsory) | 2 | Fundamentals of Computers, Operating Systems, MS Office Suite (Word, Excel, PowerPoint), Internet & Email, Data Management |
| AECC 6 | Advanced Environmental Studies | Ability Enhancement Compulsory Course (Compulsory) | 2 | Climate Change & Global Warming, Sustainable Development Goals (SDGs), Environmental Policies & Laws, Waste Management, Renewable Energy Sources |
| RP/I 6 | Research Project/Internship (Any Discipline Specific) | Project/Internship (Compulsory) | 4 | Advanced Research Methodologies, Data Analysis Tools (SPSS, Excel), Ethical Considerations in Research, Report Finalization & Defense, Industry Report Preparation |
