

B-COM in General at Sri Deen Dayal Kushwaha Mahavidyalaya


Kanpur Nagar, Uttar Pradesh
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About the Specialization
What is General at Sri Deen Dayal Kushwaha Mahavidyalaya Kanpur Nagar?
This Bachelor of Commerce (B.Com) program at Sri Deen Dayal Kushwaha Mahavidyalaya focuses on providing a strong foundation in core business and financial concepts. Aligned with the National Education Policy (NEP) 2020 and the curriculum of CSJMU, Kanpur, it emphasizes a holistic understanding of commerce, economics, and management. The program is designed to meet the evolving demands of the Indian industry, equipping students with practical skills for various commercial roles.
Who Should Apply?
This program is ideal for 10+2 graduates from commerce or any stream with a keen interest in business, finance, and accounting. It caters to individuals aspiring for entry-level positions in accounting, banking, finance, and management sectors in India. Working professionals seeking to formalize their commerce knowledge or career changers aiming to transition into the financial domain will also find this program beneficial due to its comprehensive curriculum.
Why Choose This Course?
Graduates of this program can expect diverse India-specific career paths, including roles as accountants, financial analysts, tax consultants, bank officers, and retail managers. Entry-level salaries in India typically range from INR 2.5 to 4.5 lakhs per annum, with significant growth potential up to INR 8-15 lakhs for experienced professionals. The curriculum often aligns with foundational knowledge required for professional certifications like CA, CS, and CMA in India, fostering robust growth trajectories in Indian companies.

Student Success Practices
Foundation Stage
Master Core Accounting and Business Fundamentals- (Semester 1-2)
Diligently study Financial Accounting and Business Organization & Management. Focus on understanding basic principles, journal entries, ledger posting, and the core concepts of business structures and management functions. Utilize textbooks, reference guides, and practice problems regularly to build a strong theoretical base for future advanced topics.
Tools & Resources
Textbooks, solved problem books, online accounting tutorials, T.S. Grewal, M.C. Shukla
Career Connection
A strong grasp of fundamentals is crucial for entry-level accounting roles, junior analyst positions, and forms the bedrock for competitive exams like CA-CPT/Foundation, which are highly valued in India.
Enhance Computer Literacy and Digital Skills- (Semester 1-2)
Actively engage with the ''''Basic Computer Applications'''' and ''''Personality Development'''' co-curricular courses. Develop proficiency in MS Office suite (Excel for data analysis, PowerPoint for presentations) and basic internet usage. Participate in college workshops focusing on digital tools and soft skills for effective communication.
Tools & Resources
MS Office tutorials, online typing tests, LinkedIn Learning (free modules), college workshops
Career Connection
These skills are non-negotiable for almost all modern office jobs in India, from data entry to managerial roles, improving efficiency and professional presentation.
Cultivate Analytical Thinking and Problem Solving- (Semester 1-2)
Beyond rote learning, focus on understanding the ''''why'''' behind concepts in Business Economics and Business Laws. Engage in case studies, group discussions, and apply theoretical knowledge to hypothetical business scenarios. Practice logical reasoning and data interpretation exercises regularly to sharpen analytical abilities.
Tools & Resources
Previous year question papers, business news articles, online reasoning puzzles, economic survey reports
Career Connection
Analytical skills are highly sought after by recruiters for roles in finance, market research, and consulting, enabling graduates to effectively analyze business problems and propose solutions.
Intermediate Stage
Gain Practical Exposure through Vocational Courses- (Semester 3-4)
Take vocational courses like ''''E-Commerce'''' or ''''Marketing Management'''' seriously. Explore real-world applications of these subjects through mini-projects, market surveys, or by creating a mock e-commerce store. Volunteer for college events requiring marketing or organizational skills to apply classroom learning.
Tools & Resources
Market research reports, e-commerce platforms (e.g., Shopify free trial), social media marketing tools
Career Connection
Direct exposure to industry-relevant practices like e-commerce or marketing significantly boosts employability for roles in digital marketing, retail, and sales in Indian businesses.
Deep Dive into Corporate Finance and Taxation- (Semester 3-4)
Pay special attention to ''''Corporate Accounting'''', ''''Business Finance'''', and ''''Income Tax Law & Practice''''. Attend expert guest lectures if available and solve complex problems involving corporate financial statements, capital budgeting, and income tax calculations. Consider basic certifications in Tally ERP.
Tools & Resources
Financial newspapers (e.g., Economic Times), Tally ERP training, ICAI study material for tax concepts
Career Connection
Proficiency in corporate accounting, finance, and taxation is critical for roles in corporate finance departments, tax advisory firms, and as financial accountants in India.
Network and Participate in Co-curricular Activities- (Semester 3-4)
Actively participate in college commerce fests, quizzes, and inter-college competitions. Join relevant student clubs or committees. These activities provide opportunities to network with peers, faculty, and sometimes industry professionals, while also enhancing teamwork and leadership skills.
Tools & Resources
College notice boards, student council, professional social media platforms like LinkedIn
Career Connection
Networking opens doors to internship and job opportunities. Participation in activities demonstrates leadership, teamwork, and initiative, qualities highly valued by Indian employers.
Advanced Stage
Undertake a Meaningful Project/Internship- (Semester 5-6)
For the Semester 5/6 project or internship, choose a topic or company that aligns with your career interests (e.g., taxation, auditing, financial analysis). Focus on generating actionable insights, meticulous data collection, and a professional report/presentation. Seek faculty mentorship throughout the process.
Tools & Resources
Research databases, industry reports, company annual reports, project management tools
Career Connection
A well-executed project or internship provides practical experience, strengthens your resume, and often leads to pre-placement offers or strong references, crucial for securing jobs in the competitive Indian market.
Prepare for Professional Certifications and Placements- (Semester 5-6)
Start preparing for relevant professional certifications (e.g., NISM certifications for finance, Tally certification for accounting) or entrance exams for higher studies (e.g., M.Com, MBA) alongside your final year subjects like ''''GST'''' and ''''Auditing''''. Attend placement cell workshops for resume building, interview skills, and group discussion practice.
Tools & Resources
NISM study material, coaching institutes, placement cell resources, mock interview platforms
Career Connection
Professional certifications enhance domain expertise and credibility. Targeted placement preparation ensures you are interview-ready for top companies recruiting B.Com graduates in India.
Develop Advanced Financial & Banking Acumen- (Semester 5-6)
Focus intently on ''''Financial Management'''' and ''''Banking & Insurance''''. Keep updated with current financial news, economic policies (RBI policies, budget announcements), and banking reforms in India. Understand the operational aspects and regulatory frameworks governing these sectors. Engage in discussions on capital markets.
Tools & Resources
Business news channels, RBI website, SEBI website, financial magazines
Career Connection
A strong understanding of financial markets, banking operations, and insurance products is vital for careers in commercial banks, investment firms, insurance companies, and fintech startups in India.
Program Structure and Curriculum
Eligibility:
- Intermediate (10+2) in any stream (preferably Commerce) from a recognized board.
Duration: 3 years / 6 semesters
Credits: 148 (as per CSJMU NEP framework) Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM-101 | Financial Accounting | Major | 4 | Accounting Principles, Recording Transactions, Preparation of Financial Statements, Branch and Departmental Accounts, Hire Purchase and Installment Systems |
| BCM-102 | Business Organization and Management | Major | 4 | Introduction to Business, Forms of Business Organization, Management Process, Planning and Organizing, Directing and Controlling |
| BCV-101 | Basic Computer Applications | Vocational | 2 | Introduction to Computers, MS Word and Excel, MS PowerPoint, Internet Basics, Data Security |
| BCC-101 | Food, Nutrition & Hygiene | Co-curricular | 2 | Balanced Diet, Nutritional Needs, Food Adulteration, Public Health and Hygiene, Food Safety Standards |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM-201 | Business Laws | Major | 4 | Indian Contract Act 1872, Sale of Goods Act 1930, Negotiable Instruments Act 1881, Consumer Protection Act 2019, Indian Partnership Act 1932 |
| BCM-202 | Business Economics | Major | 4 | Nature and Scope of Business Economics, Demand and Supply Analysis, Production and Cost Analysis, Market Structures, Pricing Policies |
| BCV-201 | Retail Management | Vocational | 2 | Introduction to Retailing, Retail Formats and Environment, Store Layout and Merchandising, Retail Pricing Strategies, Customer Service in Retail |
| BCC-201 | Personality Development | Co-curricular | 2 | Self-Awareness, Communication Skills, Time Management, Stress Management, Etiquette and Grooming |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM-301 | Corporate Accounting | Major | 4 | Share Capital and Debentures, Redemption of Debentures, Amalgamation and Absorption, Reconstruction of Companies, Valuation of Goodwill and Shares |
| BCM-302 | Business Finance | Major | 4 | Introduction to Business Finance, Sources of Long-Term Finance, Capital Structure Theories, Working Capital Management, Investment and Dividend Decisions |
| BCV-301 | E-Commerce | Vocational | 2 | Introduction to E-commerce, E-commerce Business Models, E-Payment Systems, E-Security and Cyber Laws, Online Marketing |
| BCC-301 | Human Values and Environmental Studies | Co-curricular | 2 | Human Values and Ethics, Environmental Pollution, Natural Resources and Conservation, Biodiversity and its Conservation, Environmental Legislation |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM-401 | Income Tax Law & Practice | Major | 4 | Basic Concepts of Income Tax, Heads of Income (Salary, House Property), Profits and Gains of Business/Profession, Capital Gains and Other Sources, Deductions and Computation of Tax |
| BCM-402 | Cost Accounting | Major | 4 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Process Costing and Activity-Based Costing |
| BCV-401 | Marketing Management | Vocational | 2 | Introduction to Marketing, Marketing Mix (4 Ps), Consumer Behavior, Market Segmentation and Targeting, Product Life Cycle and Promotion Strategies |
| BCC-401 | Analytical Ability & Digital Awareness | Co-curricular | 2 | Logical Reasoning, Data Interpretation, Quantitative Aptitude, Digital Literacy, Cyber Security and Online Tools |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM-501 | Goods and Services Tax (GST) | Major | 4 | Introduction to GST, GST Registration and Levies, Input Tax Credit, Time and Value of Supply, GST Returns and Assessments |
| BCM-502 | Auditing | Major | 4 | Introduction to Auditing, Types of Audit, Internal Control System, Audit Procedures and Techniques, Audit Report and Company Audit |
| BCD-501 | Management Accounting | Discipline Specific Elective | 4 | Introduction to Management Accounting, Ratio Analysis, Fund Flow Statement, Cash Flow Statement, Budgetary Control |
| BCP-501 | Project Work/Internship | Project | 6 | Research Methodology, Data Collection and Analysis, Report Writing, Presentation Skills, Application of Commerce Concepts |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM-601 | Financial Management | Major | 4 | Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Policy, Mergers and Acquisitions |
| BCM-602 | Banking & Insurance | Major | 4 | Commercial Banks and Central Bank, Types of Bank Accounts, E-Banking and Digital Payments, Principles of Insurance, Life and General Insurance Products |
| BCD-601 | Computerized Accounting System | Discipline Specific Elective | 4 | Introduction to Accounting Software, Tally ERP 9/Prime Features, Voucher Entry and Ledger Management, Payroll and Inventory Management, Generation of Financial Reports |
| BCV-601 | Viva-Voce / Project Presentation | Practical/Viva | 6 | Comprehensive Subject Knowledge, Project Defense, Communication Skills, Problem-Solving Abilities, Current Affairs in Commerce |




