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B-COM-HONOURS in Commerce at Sundarban Hazi Desarat College
South 24 Parganas, West Bengal
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About the Specialization
What is Commerce at Sundarban Hazi Desarat College South 24 Parganas?
This B.Com Honours program at Sundarban Hazi Desarat College, affiliated with Calcutta University, focuses on developing a strong foundation in commerce, accounting, finance, and taxation. The curriculum is designed to meet the evolving demands of the Indian business landscape, providing students with analytical and problem-solving skills crucial for success in various financial sectors. The program emphasizes both theoretical knowledge and practical application relevant to the contemporary Indian economy, aligning with industry best practices.
Who Should Apply?
This program is ideal for aspiring finance professionals, accountants, and entrepreneurs. It caters to fresh graduates from a commerce background (10+2) seeking a comprehensive understanding of business operations, financial markets, and regulatory frameworks. It is also suitable for individuals aiming for government jobs in financial departments or those looking to pursue higher studies like M.Com, MBA, or professional certifications like CA/CS/CMA in India.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as accountants, financial analysts, tax consultants, auditors, and business development executives. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with experienced professionals earning significantly more. The program provides a solid base for professional certifications (CA, CS, CMA) and prepares students for roles in banks, financial institutions, manufacturing firms, and service industries across India.
Student Success Practices
Foundation Stage
Master Core Accounting Fundamentals- (Semester 1-2)
Focus on building a strong conceptual understanding of Financial Accounting and Management Principles. Regularly solve textbook problems, attend tutorial classes, and clarify doubts promptly. Join a study group for peer learning and collective problem-solving to reinforce foundational concepts.
Tools & Resources
Textbooks (e.g., S.P. Jain & K.L. Narang for Accountancy), ICAI Study Material (for conceptual clarity), Online accounting tutorials on YouTube
Career Connection
A robust foundation in accounting is critical for all commerce careers, including audit, taxation, and financial analysis, directly impacting performance in placement interviews and professional exams like CA/CS/CMA.
Develop Effective Communication & Soft Skills- (Semester 1-2)
Actively participate in English Language/MIL classes and college debates or public speaking events. Practice drafting professional emails, reports, and presentations. Focus on improving verbal communication and listening skills, which are essential for corporate roles in the Indian market.
Tools & Resources
Grammarly for writing assistance, Online communication courses (e.g., Coursera, NPTEL''''s soft skills modules), College literary clubs and student organizations
Career Connection
Strong communication skills are highly valued by Indian employers for client interaction, team collaboration, and leadership roles, significantly enhancing employability and career progression.
Cultivate Quantitative Aptitude & Analytical Thinking- (Semester 1-2)
Dedicate time to understanding Microeconomics and Macroeconomics principles, which involve quantitative analysis. Regularly solve numerical problems and case studies. Participate in college quizzes or competitions that test analytical reasoning and problem-solving abilities.
Tools & Resources
NCERT Economics textbooks, R.S. Aggarwal for Quantitative Aptitude, Khan Academy for basic economic concepts, Financial newspapers like The Economic Times or Business Standard
Career Connection
Analytical skills are crucial for roles in finance, banking, market research, and data analysis, preparing students for aptitude tests in placements and complex problem-solving in job roles across Indian industries.
Intermediate Stage
Gain Practical Software Proficiency- (Semester 3-4)
Master essential business applications like Microsoft Excel for financial modeling and data analysis, and Tally for accounting. Seek out short-term courses or workshops on these tools. Apply these skills in project work and case studies related to Income Tax, Cost, and Management Accounting.
Tools & Resources
Tally.ERP 9/Prime software, Microsoft Excel, Online tutorials (YouTube, Udemy), NPTEL courses on IT in Business
Career Connection
Proficiency in Tally and Excel is often a basic requirement for accounting, auditing, and financial analyst roles in Indian companies, significantly boosting internship and final job prospects.
Engage with Industry Insights and Current Affairs- (Semester 3-5)
Regularly read business newspapers, magazines (e.g., Business Today, Forbes India), and financial news portals to stay updated on economic trends, policy changes (like GST), and corporate developments in India. Attend seminars or webinars by industry experts to gain practical perspectives.
Tools & Resources
The Economic Times, Business Standard, Livemint, Moneycontrol.com, LinkedIn for industry professional insights, Local Chamber of Commerce events
Career Connection
Being well-informed about the industry and economy demonstrates commercial awareness, which is highly sought after by recruiters for roles in finance, banking, and consulting in India.
Explore Professional Certifications & Internships- (Semester 4-5)
Begin exploring prerequisites for professional certifications like CA Foundation, CS Executive, or CMA Inter. Consider doing short-term internships (unpaid or paid) at local accounting firms, banks, or NGOs during breaks to gain practical exposure to business operations and work culture.
Tools & Resources
ICAI, ICSI, ICMAI websites for course details, LinkedIn, Internshala for internship searches, College career counseling center
Career Connection
Early exposure through internships provides valuable work experience, networking opportunities, and a competitive edge in final placements, while professional certifications accelerate career growth in specific domains in India.
Advanced Stage
Specialize and Undertake a Research Project- (Semester 5-6)
Choose Discipline Specific Electives (DSEs) that align with your career interests (e.g., Corporate Law, Financial Management, International Business). Work diligently on the mandatory project work, selecting a topic of contemporary relevance and applying research methodologies effectively.
Tools & Resources
Academic journals and research databases (JSTOR, Google Scholar), Statistical software for analysis (Excel, basic SPSS), Mentorship from faculty advisors
Career Connection
Specialization through DSEs and a well-executed project demonstrates deep knowledge and research capability, which can be a strong talking point in interviews for specialized roles in the Indian corporate sector.
Intensive Placement and Interview Preparation- (Semester 5-6)
Prepare a professional resume and cover letter. Practice mock interviews focusing on common HR questions, behavioral questions, and technical knowledge in accounting, finance, and taxation. Brush up on quantitative aptitude and logical reasoning for campus placement tests.
Tools & Resources
College placement cell resources, Online interview preparation platforms (e.g., GeeksforGeeks), Company-specific guides for recruitment processes, Current affairs knowledge for group discussions
Career Connection
Thorough preparation is key to securing desired placements in reputed Indian companies, ensuring a smooth transition from academics to professional life and achieving career aspirations.
Build a Professional Network- (Semester 6)
Connect with alumni on LinkedIn and attend industry events (online/offline) to network with professionals in the commerce domain. Seek mentorship and career guidance from faculty members and established professionals. Leverage college alumni associations for job leads and insights into various industries.
Tools & Resources
LinkedIn for professional networking, College alumni networks and career services, Industry association events (e.g., local CAs/CSs chapters)
Career Connection
A strong professional network can open doors to unadvertised job opportunities, provide valuable career advice, and support long-term professional growth in India''''s competitive job market.
Program Structure and Curriculum
Eligibility:
- 10+2 examination with minimum 45% marks in aggregate and 45% marks in Commerce/Accountancy/Economics/Mathematics/Statistics or a related subject at the qualifying examination (as per college prospectus)
Duration: 3 years / 6 semesters
Credits: 140 Credits
Assessment: Internal: 20% (for theory papers), External: 80% (for theory papers), 100% for Project Work
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC1.1Chg | Financial Accounting - I | Core | 6 | Theoretical Framework of Accounting, Accounting Process, Preparation of Final Accounts, Partnership Accounts (Admission, Retirement, Death), Hire-Purchase and Installment Systems |
| CC1.2Chg | Principles of Management | Core | 6 | Introduction to Management, Functions of Management (Planning, Organizing), Staffing and Directing, Controlling and Coordination, Management Theories and Approaches |
| AECC1.1Chg | Environmental Studies | Ability Enhancement Compulsory Course | 2 | Multidisciplinary Nature of Environmental Studies, Natural Resources (Forest, Water, Mineral), Ecosystems and Biodiversity, Environmental Pollution and Management, Social Issues and the Environment |
| GE1.1Chg | Microeconomics - I | Generic Elective | 6 | Introduction to Microeconomics, Demand and Supply Analysis, Consumer Behaviour (Utility, Indifference Curve), Production and Cost Analysis, Market Structures (Perfect Competition, Monopoly) |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC2.1Chg | Financial Accounting - II | Core | 6 | Company Accounts (Share Capital, Debentures), Investment Accounts, Departmental Accounts, Branch Accounts, Insurance Claims |
| CC2.2Chg | Marketing Management | Core | 6 | Introduction to Marketing, Marketing Environment, Consumer Behaviour and Market Segmentation, Product Decisions and Branding, Pricing Strategies, Promotion and Distribution Channels |
| AECC2.1Chg | English Language / MIL | Ability Enhancement Compulsory Course | 2 | Grammar and Usage, Reading Comprehension, Writing Skills (Reports, Essays, Letters), Communication Skills, Vocabulary and Idioms |
| GE2.1Chg | Macroeconomics - I | Generic Elective | 6 | Introduction to Macroeconomics, National Income Accounting, Determination of Output and Employment, Money and Banking, Inflation and Business Cycles |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC3.1Chg | Financial Accounting - III | Core | 6 | Amalgamation of Companies, Internal Reconstruction of Companies, Valuation of Goodwill and Shares, Accounts of Public Utilities, Insolvency Accounts |
| CC3.2Chg | Indian Financial System | Core | 6 | Structure of Indian Financial System, Financial Markets (Money Market, Capital Market), Financial Institutions (RBI, Commercial Banks), Financial Instruments, SEBI and Financial Sector Reforms |
| CC3.3Chg | Income Tax Law and Practice | Core | 6 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income under Heads (Salaries, House Property), Profits and Gains of Business or Profession, Capital Gains, Other Sources, Deductions and Computation |
| SEC3.1Chg | Computer Applications in Business - I | Skill Enhancement Course | 2 | Introduction to Computers and Operating Systems, Microsoft Word for Business Documents, Microsoft Excel for Data Analysis and Spreadsheets, Microsoft PowerPoint for Presentations, Internet and Web Browsing Basics |
| GE3.1Chg | Business Law | Generic Elective | 6 | Indian Contract Act, 1872 (Offer, Acceptance, Consideration), Special Contracts (Indemnity, Guarantee, Bailment, Pledge), Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019 |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC4.1Chg | Cost Accounting | Core | 6 | Introduction to Cost Accounting, Cost Concepts and Classification, Material Costing and Inventory Control, Labour Costing and Overhead Costing, Activity Based Costing and Service Costing |
| CC4.2Chg | Management Accounting | Core | 6 | Introduction to Management Accounting, Financial Statement Analysis, Ratio Analysis, Fund Flow and Cash Flow Statements, Marginal Costing, Budgetary Control and Variance Analysis |
| CC4.3Chg | Business Statistics | Core | 6 | Introduction to Statistics, Data Collection and Presentation, Measures of Central Tendency and Dispersion, Correlation and Regression Analysis, Index Numbers and Time Series Analysis |
| SEC4.1Chg | Entrepreneurship Development | Skill Enhancement Course | 2 | Concept and Role of Entrepreneurship, Entrepreneurial Process and Business Plan Preparation, Startup Ecosystem and Funding Sources, Legal Aspects of Business Startups, Innovation and Creativity in Entrepreneurship |
| GE4.1Chg | Auditing | Generic Elective | 6 | Introduction to Auditing, Audit Planning and Internal Control, Vouching and Verification of Assets and Liabilities, Company Audit and Auditor''''s Report, Professional Ethics of an Auditor |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC5.1Chg | Corporate Accounting | Core | 6 | Accounting for Share Capital and Debentures (Advanced), Buy-back of Shares, Underwriting of Shares and Debentures, Amalgamation, Absorption and External Reconstruction, Consolidated Financial Statements of Holding Companies |
| CC5.2Chg | Financial Management | Core | 6 | Introduction to Financial Management, Capital Budgeting Decisions, Cost of Capital, Leverages and Capital Structure Theories, Working Capital Management and Dividend Policy |
| DSE5.1Chg | Corporate Law | Discipline Specific Elective | 6 | Introduction to Companies Act, 2013, Incorporation of a Company and Memorandum/Articles, Share Capital and Debentures, Management and Administration (Directors, Meetings), Corporate Social Responsibility and Winding Up |
| DSE5.2Chg | Management of Indian Financial Institutions | Discipline Specific Elective | 6 | Banking Institutions (Commercial, Cooperative Banks), Non-Banking Financial Companies (NBFCs), Development Financial Institutions, Regulatory Framework for Financial Institutions, Risk Management in Financial Institutions |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CC6.1Chg | Goods and Services Tax (GST) & Customs Law | Core | 6 | Introduction to GST (Concepts, Framework), Levy and Collection of GST, Time and Value of Supply, Input Tax Credit, Registration, Returns and Refunds, Customs Act, 1962 (Types of Duties, Valuation), Exemptions and Offences under Customs Law |
| CC6.2Chg | Project Work | Core | 6 | Identification of Research Problem, Literature Review and Research Design, Data Collection and Analysis, Report Writing and Presentation, Viva Voce |
| DSE6.1Chg | Financial Reporting | Discipline Specific Elective | 6 | Theoretical Framework of Financial Reporting, Indian Accounting Standards (Ind AS) Overview, Consolidation of Financial Statements (Advanced), Value Added Statement, Human Resource Accounting, Environmental Reporting |
| DSE6.2Chg | Direct Tax Planning & Management | Discipline Specific Elective | 6 | Concepts of Tax Planning and Tax Management, Tax Planning for Salaried Individuals, Tax Planning for Business or Profession, Tax Planning for Capital Gains, Minimum Alternate Tax (MAT), Appeals and Penalties |
