

B-COM-HONS in General at Sri Guru Gobind Singh College


Chandigarh, Chandigarh
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About the Specialization
What is General at Sri Guru Gobind Singh College Chandigarh?
This B.Com (Hons) program at Sri Guru Gobind Singh College, Chandigarh, focuses on providing a comprehensive foundation in commerce and business principles. It is designed to equip students with a deep understanding of financial accounting, corporate law, economics, management, and taxation, essential for navigating India''''s dynamic economic landscape. The program emphasizes analytical and decision-making skills, preparing graduates for diverse roles in the rapidly evolving Indian business environment.
Who Should Apply?
This program is ideal for fresh graduates from the 10+2 system with a strong aptitude for commerce, seeking entry into finance, accounting, or general management careers. It also suits individuals aspiring for higher studies like M.Com, MBA, CA, CS, or CMA, who need a robust theoretical and practical base. Students keen on understanding the intricate workings of Indian businesses, economic policies, and financial markets will find this course highly rewarding.
Why Choose This Course?
Graduates of this program can expect to pursue India-specific career paths in areas such as financial analysis, taxation consultancy, auditing, banking, human resource management, and marketing. Entry-level salaries in India typically range from INR 3-6 lakhs per annum, with significant growth trajectories in leading Indian companies and MNCs operating in India. The curriculum also aligns well with professional certifications like CA, CS, and CMA, offering a strong academic foundation.

Student Success Practices
Foundation Stage
Build Strong Accounting and Legal Foundations- (Semester 1-2)
Dedicate consistent time to understanding core concepts in Financial Accounting, Corporate Accounting, and Business Law. Regularly solve numerical problems and case studies to solidify theoretical knowledge, crucial for professional exams.
Tools & Resources
Tally (for practical accounting exposure), Bare Acts (for legal studies), Online tutorials (e.g., CA Ankit Gupta, CA Rachana Ranade)
Career Connection
A robust foundation is crucial for cracking professional exams like CA/CS/CMA and secures entry-level roles in auditing, compliance, and corporate finance within India.
Develop Essential Communication and Environmental Awareness- (Semester 1-2)
Actively participate in English Communication classes, focusing on improving spoken and written skills through presentations, group discussions, and report writing. Engage with Environmental Studies topics to understand sustainable business practices.
Tools & Resources
Toastmasters International (local chapters), Online English language proficiency courses (e.g., Coursera, British Council), News articles on environmental policy
Career Connection
Strong communication is vital for corporate roles, client interactions, and leadership. Environmental awareness prepares for ESG-focused roles in Indian companies, reflecting growing industry trends.
Master Micro and Macro Economic Principles- (Semester 1-2)
Focus on understanding the fundamental theories of Micro and Macro Economics, analyzing real-world economic scenarios impacting Indian businesses. Regular reading of economic newspapers and reports is essential for current affairs.
Tools & Resources
Economic Times, Business Standard, RBI publications, Online courses from NPTEL or edX on basic economics
Career Connection
Provides a strong base for roles in economic analysis, market research, and understanding policy implications for businesses, particularly relevant in India''''s developing economy.
Intermediate Stage
Gain Practical Skills in Taxation and Financial Systems- (Semester 3-4)
Deep dive into Income Tax and GST laws, solving practical problems, and understanding their application in the Indian context. Explore the functioning of the Indian Financial System through case studies and market analysis.
Tools & Resources
Income Tax Act, GST Act, Financial news portals (e.g., Moneycontrol), SEBI guidelines, Mock tax filing software
Career Connection
Essential for careers in taxation, financial advisory, banking, and investment management in India, highly sought after by firms and consultancies.
Enhance Skillset with E-Commerce and Digital Marketing- (Semester 3-4)
Actively engage with the Skill Enhancement Courses on E-Commerce and Digital Marketing. Practice creating basic websites, managing social media campaigns, and understanding online business models, focusing on Indian e-commerce trends.
Tools & Resources
Wix/WordPress (for website building), Google Analytics Academy, Meta Business Suite, Online courses on digital marketing fundamentals
Career Connection
Opens doors to growing fields in digital marketing, e-commerce operations, and online business development, crucial for modern Indian startups and traditional businesses seeking online presence.
Develop Analytical Skills in Cost & Management Accounting- (Semester 3-4)
Focus on applying cost and management accounting techniques to real business problems. Practice ratio analysis, budgeting, and variance analysis to aid decision-making and improve organizational efficiency.
Tools & Resources
Excel (for financial modeling), Case studies on cost optimization from Indian companies, CIMA/ICMAI study materials for conceptual depth
Career Connection
Prepares for roles as management trainees, cost analysts, and financial controllers, helping businesses in India improve efficiency and profitability, directly contributing to strategic decisions.
Advanced Stage
Excel in Auditing, Corporate Governance, and Financial Management- (Semester 5-6)
Understand auditing standards and corporate governance frameworks relevant to Indian companies. Master financial management concepts like capital budgeting and working capital management, applying them to real-world scenarios.
Tools & Resources
Companies Act, SEBI regulations, ICAI auditing standards, Financial calculators, Bloomberg terminal (if accessible through college)
Career Connection
Direct preparation for roles in statutory auditing, internal audit, corporate finance, and treasury management in Indian conglomerates and public sector undertakings, requiring strong ethical and analytical skills.
Foster Entrepreneurial Spirit and Business Acumen- (Semester 5-6)
Actively participate in entrepreneurship workshops, develop a viable business plan, and explore startup ecosystems in Chandigarh and India. Focus on problem-solving, innovative business ideas, and networking with founders.
Tools & Resources
NITI Aayog startup initiatives, Local incubator programs, Shark Tank India case studies, Business canvas model tools
Career Connection
Essential for students aspiring to launch their own ventures, join startups, or contribute to innovation within established Indian companies, driving economic growth.
Prepare for Placements with Industry-Specific Electives- (Semester 5-6)
Choose Discipline Specific Electives strategically based on career interests (e.g., International Business, Banking, Computerized Accounting). Prepare a strong resume and practice mock interviews tailored for commerce roles in India.
Tools & Resources
LinkedIn (for networking), Resume builders, Aptitude test platforms (e.g., IndiaBix), College placement cell resources, Industry reports for DSE subjects
Career Connection
Directly translates into enhanced employability, securing internships and placements in banking, finance, IT services (for CAS), marketing, or international trade sectors across India.
Program Structure and Curriculum
Eligibility:
- No eligibility criteria specified
Duration: 3 years (6 semesters)
Credits: 104 Credits
Assessment: Internal: undefined, External: undefined
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM(H)-C101 | Financial Accounting | Core Course | 4 | Theoretical Framework of Accounting, Accounting Process and GAAP, Final Accounts of Sole Proprietors, Accounting for Non-Profit Organizations, Branch Accounting and Departmental Accounts |
| BCOM(H)-C102 | Business Law | Core Course | 4 | Indian Contract Act 1872, Sale of Goods Act 1930, Indian Partnership Act 1932, Limited Liability Partnership Act 2008, Negotiable Instruments Act 1881 |
| BCOM(H)-C103 | Micro Economics | Core Course | 4 | Introduction to Economics and Basic Problems, Consumer Behaviour and Utility Analysis, Theory of Production and Costs, Market Structures (Perfect Competition, Monopoly), Monopolistic Competition and Oligopoly |
| BCOM(H)-C104 | Business Organisation and Management | Core Course | 4 | Nature and Scope of Business, Forms of Business Organisation, Fundamentals of Management, Planning and Decision Making, Organising, Staffing and Directing, Controlling and Coordination |
| BCOM(H)-AECC101 | English Communication | Ability Enhancement Compulsory Course | 2 | Introduction to Communication, Listening Skills, Speaking Skills and Presentations, Reading Skills (Comprehension), Writing Skills (Reports, Emails, Letters) |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM(H)-C201 | Corporate Accounting | Core Course | 4 | Accounting for Share Capital, Accounting for Debentures, Buyback of Shares, Amalgamation and Reconstruction, Consolidated Financial Statements |
| BCOM(H)-C202 | Corporate Law | Core Course | 4 | Introduction to Company Law, Incorporation of a Company, Share Capital and Debentures, Management and Administration of Company, Company Meetings and Winding Up |
| BCOM(H)-C203 | Macro Economics | Core Course | 4 | Introduction to Macroeconomics, National Income Accounting, Determination of Output and Employment, Money and Banking, Inflation, Deflation and Business Cycles |
| BCOM(H)-C204 | Human Resource Management | Core Course | 4 | Introduction to Human Resource Management, Human Resource Planning and Job Analysis, Recruitment and Selection, Training and Development, Performance Management and Compensation |
| BCOM(H)-AECC201 | Environmental Studies | Ability Enhancement Compulsory Course | 2 | Multidisciplinary Nature of Environmental Studies, Ecosystems and Natural Resources, Biodiversity and its Conservation, Environmental Pollution and Control, Human Population and Environment |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM(H)-C301 | Income Tax Law and Practice | Core Course | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property and Business/Profession, Capital Gains, Other Sources and Deductions |
| BCOM(H)-C302 | Indian Financial System | Core Course | 4 | Overview of Indian Financial System, Financial Markets (Money Market, Capital Market), Financial Institutions (Banks, NBFCs), SEBI and Investor Protection, Role of RBI in Indian Economy |
| BCOM(H)-C303 | Cost Accounting | Core Course | 4 | Introduction to Cost Accounting, Cost Ascertainment (Material, Labour, Overheads), Job, Batch and Contract Costing, Process Costing and Joint Products, Reconciliation of Cost and Financial Accounts |
| BCOM(H)-C304 | Principles of Marketing | Core Course | 4 | Introduction to Marketing, Marketing Environment and Consumer Behaviour, Market Segmentation and Targeting, Product Decisions and Branding, Pricing, Promotion and Distribution Channels |
| BCOM(H)-SEC301 | E-Commerce | Skill Enhancement Course | 2 | Introduction to E-Commerce and its Models, E-Payment Systems and Online Banking, E-Security and Cyber Laws, E-Marketing and Advertising, Website Planning and Design |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM(H)-C401 | Goods and Services Tax (GST) & Customs Law | Core Course | 4 | Introduction to GST and its Concepts, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit Mechanism, Registration, Returns and Customs Law Overview |
| BCOM(H)-C402 | Fundamentals of Investment | Core Course | 4 | Investment Avenues and Types, Securities Market (Primary and Secondary), Risk and Return Analysis, Equity Analysis and Valuation, Fixed Income Securities and Portfolio Management |
| BCOM(H)-C403 | Management Accounting | Core Course | 4 | Introduction to Management Accounting, Financial Statement Analysis (Ratio, Funds Flow), Cash Flow Statement, Budgetary Control and Forecasting, Standard Costing and Variance Analysis |
| BCOM(H)-C404 | Computer Applications in Business | Core Course | 4 | Introduction to Computer and its Applications, Word Processing (MS Word), Spreadsheet for Business (MS Excel), Presentations (MS PowerPoint), Database Management Systems (MS Access) |
| BCOM(H)-SEC401 | Digital Marketing | Skill Enhancement Course | 2 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Social Media Marketing, Content Marketing and Email Marketing, Web Analytics and Performance Measurement |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM(H)-C501 | Auditing and Corporate Governance | Core Course | 4 | Introduction to Auditing and its Types, Audit Process and Internal Control, Vouching and Verification, Audit Report and Professional Ethics, Concepts of Corporate Governance |
| BCOM(H)-C502 | Business Statistics | Core Course | 4 | Introduction to Statistics and Data Presentation, Measures of Central Tendency and Dispersion, Correlation and Regression Analysis, Index Numbers and Time Series Analysis, Probability and Probability Distributions |
| BCOM(H)-DSE501 | International Business | Discipline Specific Elective | 4 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market and Exchange Rate, Global Financial Markets, Foreign Direct Investment and MNCs |
| BCOM(H)-DSE502 | Banking and Insurance | Discipline Specific Elective | 4 | Introduction to Banking System, Commercial Banks and their Functions, Central Banking and RBI, Principles of Insurance and its Types, Life Insurance, General Insurance and IRDAI |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM(H)-C601 | Financial Management | Core Course | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital and Capital Structure, Working Capital Management and Dividend Decisions |
| BCOM(H)-C602 | Entrepreneurship | Core Course | 4 | Introduction to Entrepreneurship, Creativity, Innovation and Idea Generation, Business Plan Preparation, Sources of Finance for Start-ups, Government Policies and Entrepreneurship Development |
| BCOM(H)-DSE601 | Advertising and Personal Selling | Discipline Specific Elective | 4 | Introduction to Advertising, Advertising Media and Message, Advertising Appeals and Ethics, Personal Selling Process, Sales Force Management and Training |
| BCOM(H)-DSE602 | Computerized Accounting System | Discipline Specific Elective | 4 | Introduction to Computerized Accounting, Tally ERP 9 Fundamentals, Accounting Vouchers and Reports, Inventory Management in Tally, Payroll and Tax Accounting in Tally |




