

BCOM in General at Sri Krishna Janka Devi Mahavidyalaya


Kanpur Dehat, Uttar Pradesh
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About the Specialization
What is General at Sri Krishna Janka Devi Mahavidyalaya Kanpur Dehat?
This Bachelor of Commerce program at Sri Krishna Janka Devi Mahavidyalaya focuses on providing a strong foundation in business, accounting, finance, and management principles. In the rapidly evolving Indian economy, a BCom degree is crucial for understanding market dynamics and corporate operations. The program is designed to equip students with both theoretical knowledge and practical skills demanded by the industry.
Who Should Apply?
This program is ideal for 10+2 graduates, particularly those from the commerce stream, seeking entry into the diverse field of business and finance in India. It also suits individuals aiming for government jobs, further professional qualifications like CA, CS, or CMA, and those aspiring to launch their own entrepreneurial ventures in the Indian market.
Why Choose This Course?
Graduates of this program can expect to pursue various career paths in India, including roles as accountants, financial analysts, tax consultants, and business managers. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential up to INR 8-12 LPA for experienced professionals in established Indian companies. The curriculum also prepares students for competitive exams and professional certifications.

Student Success Practices
Foundation Stage
Build Strong Accounting & Business Fundamentals- (Semester 1-2)
Focus intently on understanding core accounting principles, business organization, and basic management concepts. Regularly practice journal entries, ledger postings, and final account preparation. Form study groups to discuss complex topics and clarify doubts early on.
Tools & Resources
Tally.ERP9 software (as per vocational course), Accounting textbooks, Online tutorials like ICAI resources for fundamental concepts, Peer study groups
Career Connection
A solid foundation in accounting and business is critical for all commerce-related careers, laying the groundwork for roles like junior accountant, finance assistant, and management trainee.
Enhance Communication and Soft Skills- (Semester 1-2)
Actively participate in the ''''Business Communication'''' co-curricular course. Practice presentation skills, formal letter writing, and effective verbal communication. Engage in college events, debates, and group discussions to improve interpersonal skills.
Tools & Resources
Public speaking clubs, Communication workshops, Mock interviews, LinkedIn Learning for soft skill courses
Career Connection
Strong communication is indispensable for any professional role, aiding in interviews, client interactions, and team collaboration, essential for career progression in Indian corporate settings.
Master Basic Computerized Accounting & Digital Tools- (Semester 1-2)
Dedicate time to thoroughly learn the vocational course on Computerized Accounting (e.g., Tally.ERP9) and explore basic digital marketing or office management tools. Practice data entry, report generation, and basic software functionalities regularly.
Tools & Resources
Tally software, MS Office Suite (especially Excel), YouTube tutorials for practical applications, College computer labs
Career Connection
Proficiency in accounting software and digital tools is a direct entry requirement for many clerical, accounting, and administrative positions in small to medium-sized Indian enterprises.
Intermediate Stage
Apply Regulatory Frameworks & Costing Principles- (Semester 3-4)
Understand the practical implications of business regulatory laws (e.g., Contract Act, Sale of Goods Act) and GST. Solve case studies related to legal scenarios and actively practice cost sheet preparation and process costing problems.
Tools & Resources
Bare Acts of Indian business laws, Practice problem books for Cost Accounting, Online forums for GST queries (e.g., Taxmann)
Career Connection
Knowledge of Indian business law and taxation (GST) is crucial for roles in compliance, legal departments, and tax consultancy, while costing skills are vital for production and operations management roles.
Develop Analytical & Data Handling Skills- (Semester 3-4)
Focus on the ''''Analytical Ability & Digital Awareness'''' and ''''Data Analysis with Excel'''' courses. Practice quantitative aptitude, logical reasoning, and data interpretation exercises. Become proficient in using Excel for data organization, analysis, and report generation.
Tools & Resources
Online platforms for competitive exam prep (e.g., IndiaBix), Excel tutorials (e.g., MyOnlineTrainingHub), Datasets for practice
Career Connection
These skills are highly valued across all sectors for decision-making, reporting, and problem-solving, enhancing prospects for analytical roles and management trainee positions.
Engage in Real-World Business Scenario Analysis- (Semester 3-4)
Beyond textbooks, read business newspapers (e.g., Economic Times, Business Standard) and magazines. Analyze real-world business cases related to corporate accounting and management. Participate in college business quizzes or case study competitions.
Tools & Resources
Business news apps, Harvard Business Review (free articles), Case study books, Industry reports
Career Connection
Understanding real-world business scenarios enhances critical thinking and problem-solving, making students more attractive to employers looking for future business leaders and strategists.
Advanced Stage
Master Taxation, Auditing & Financial Management- (Semester 5-6)
Dive deep into income tax laws, auditing procedures, and management accounting techniques. Practice complex tax computations, audit vouching exercises, and financial statement analysis. Consider preparing for entry-level professional exams.
Tools & Resources
Income Tax Act, Auditing Standards (AS), Professional accounting software simulations, Financial modeling tools, CA/CS study materials for concepts
Career Connection
This specialization prepares students for roles as tax advisors, internal auditors, financial controllers, and management accountants, offering significant career progression opportunities in India.
Gain Industry-Specific Exposure & Certification- (Semester 5-6)
Actively pursue internships in accounting firms, banks, or corporate finance departments. If available, opt for vocational courses or DSEs like ''''Stock Market Operations'''' or ''''Export-Import Procedures'''' and seek relevant certifications (e.g., NISM for securities market).
Tools & Resources
Internship portals (e.g., Internshala), NISM certifications, Financial newspapers, Professional networking events
Career Connection
Internships provide invaluable practical experience, while certifications enhance employability in niche financial sectors like banking, stock broking, and international trade in India.
Prepare for Placements & Higher Studies- (Semester 6)
Attend campus placement drives, refine resume and interview skills. Research potential employers and job profiles. For higher studies, explore M.Com, MBA, or professional courses and prepare for entrance exams like CAT, MAT, or CPT/CSEET.
Tools & Resources
Career counseling centers, Mock interview sessions, Online aptitude tests, University placement cell, Coaching institutes for entrance exams
Career Connection
Focused preparation ensures successful transition into the workforce or provides a strong base for advanced academic and professional pursuits, leading to leadership and specialist roles.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 examination or equivalent with Commerce stream or any other stream with Economics/Mathematics as a subject from a recognized board/university.
Duration: 3 years / 6 semesters
Credits: 120 Credits
Assessment: Internal: 25% (for theory components), External: 75% (for theory components)
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C010101T | Financial Accounting I | Major Core | 6 | Theoretical Framework of Accounting, Accounting Process, Final Accounts, Accounting for Non-Profit Organizations, Computerised Accounting |
| R010101T | Business Communication | Co-Curricular | 2 | Meaning and Methods of Communication, Barriers to Communication, Types of Communication, Communication Skills, Business Correspondence |
| C010102T | Business Organization | Major Core | 6 | Nature and Scope of Business, Forms of Business Organization, Business Combinations, Size of Business, Business Environment |
| V010101T | Computerized Accounting System with Tally.ERP9 or GST Software | Vocational Course | 4 | Basics of Computerised Accounting, Tally.ERP9 Features, Company Creation & Ledger Management, Voucher Entry & Reporting, Introduction to GST in Tally |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C010201T | Financial Accounting II | Major Core | 6 | Branch Accounts, Departmental Accounts, Hire Purchase System, Installment Payment System, Royalty and Voyage Accounts |
| R010201T | Entrepreneurship Development | Co-Curricular | 2 | Concept of Entrepreneurship, Entrepreneurial Motivation, Small Scale Industries, Project Report Preparation, Entrepreneurship Development Programs (EDPs) |
| C010202T | Business Management | Major Core | 6 | Nature and Scope of Management, Planning, Organizing, Staffing and Directing, Controlling |
| V010201T | Digital Marketing | Vocational Course | 4 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Social Media Marketing, Email Marketing, Content Marketing |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C010301T | Corporate Accounting I | Major Core | 6 | Issue and Forfeiture of Shares and Debentures, Underwriting of Shares, Redemption of Debentures, Buyback of Shares, Final Accounts of Companies |
| R010301T | Human Values & Environmental Studies | Co-Curricular | 2 | Human Values and Ethics, Environmental Studies: Scope and Importance, Ecosystems and Biodiversity, Environmental Pollution, Global Environmental Issues |
| C010302T | Business Regulatory Framework | Major Core | 6 | Indian Contract Act 1872, Sale of Goods Act 1930, Negotiable Instruments Act 1881, Consumer Protection Act 2019, Information Technology Act 2000 |
| V010301T | GST & Taxation | Vocational Course | 4 | Basic Concepts of GST, GST Registration, Input Tax Credit (ITC), Time and Value of Supply, Levy and Collection of GST |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C010401T | Corporate Accounting II | Major Core | 6 | Amalgamation, Absorption and Reconstruction of Companies, Consolidated Financial Statements, Valuation of Goodwill and Shares, Accounting for Banking Companies, Accounting for Insurance Companies |
| R010401T | Analytical Ability & Digital Awareness | Co-Curricular | 2 | Data Interpretation, Logical Reasoning, Quantitative Aptitude, Digital Literacy, Cyber Security Concepts |
| C010402T | Cost Accounting | Major Core | 6 | Introduction to Cost Accounting, Elements of Cost, Cost Sheet Preparation, Methods of Costing (Job, Batch, Contract), Process Costing and Reconciliation |
| V010401T | Data Analysis with Excel | Vocational Course | 4 | Introduction to MS Excel, Data Entry and Formatting, Formulas and Functions (SUM, AVERAGE, IF), Charts and Graphs, Pivot Tables and Data Validation |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C010501T | Income Tax Law & Practice I | Major Core | 6 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Exempted Incomes, Income from Salaries, Income from House Property |
| C010502T | Auditing | Major Core | 6 | Introduction to Auditing, Audit Planning and Internal Control, Vouching, Verification of Assets and Liabilities, Company Audit and Auditor''''s Report |
| D010501T | Financial Market Operations | Discipline Specific Elective (DSE) | 6 | Overview of Indian Financial System, Money Market, Capital Market and its Instruments, SEBI and its Role, Financial Market Intermediaries |
| D010502T | Fundamentals of Investment | Discipline Specific Elective (DSE) | 6 | Introduction to Investment Management, Risk and Return Analysis, Equity Valuation Models, Bond Valuation, Mutual Funds and Portfolio Management |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C010601T | Income Tax Law & Practice II | Major Core | 6 | Income from Business & Profession, Capital Gains, Income from Other Sources, Set-off and Carry Forward of Losses, Deductions from Gross Total Income, Assessment of Individuals |
| C010602T | Management Accounting | Major Core | 6 | Introduction to Management Accounting, Financial Statement Analysis (Ratio, Cash Flow), Marginal Costing and Break-Even Analysis, Budgetary Control, Standard Costing |
| D010601T | Banking & Financial Systems | Discipline Specific Elective (DSE) | 6 | Commercial Banking in India, Reserve Bank of India (RBI) and Monetary Policy, Non-Banking Financial Companies (NBFCs), Financial Services (Leasing, Factoring), Capital Market Instruments |
| D010602T | Export-Import Procedures & Documentation | Discipline Specific Elective (DSE) | 6 | India''''s Foreign Trade Policy, Export Procedures and Formalities, Import Procedures and Formalities, Export-Import Documentation, Role of EXIM Bank and ECGC |




