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BACHELOR-OF-COMMERCE in General at Tetso College
Dimapur, Nagaland
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About the Specialization
What is General at Tetso College Dimapur?
This Bachelor of Commerce program at Tetso College focuses on providing a comprehensive understanding of business principles, financial management, and economic theories. It is designed to equip students with the analytical, managerial, and communication skills essential for various roles in India''''s dynamic commercial sector, preparing them for diverse career paths in finance, accounting, and business administration.
Who Should Apply?
This program is ideal for high school graduates (10+2) from any stream, particularly those with an aptitude for numbers, business, and economics, seeking a strong foundation in commerce. It also suits individuals aspiring to careers in accounting, banking, financial services, and entrepreneurship within the Indian market, providing a gateway to professional qualifications.
Why Choose This Course?
Graduates of this program can expect to pursue careers as accountants, financial analysts, market researchers, tax consultants, and business administrators in India. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential. The curriculum often aligns with foundational requirements for professional certifications like CA, CS, and CMA, enhancing career prospects in Indian companies.
Student Success Practices
Foundation Stage
Build Strong Conceptual Foundations- (Semester 1-2)
Focus on understanding core concepts in financial accounting, business law, and economics rather than rote memorization. Actively participate in class discussions and solve practice problems from textbooks like T.S. Grewal for Accounting and M.C. Kuchhal for Business Law. Regular revision of basics is key to mastering advanced topics.
Tools & Resources
Textbooks by T.S. Grewal, M.C. Kuchhal, Khan Academy (for economics basics), Previous year question papers
Career Connection
A solid conceptual foundation in core commerce subjects is crucial for competitive exams (CA, CS, banking) and for understanding complex business scenarios in future job roles, making you a competent entry-level professional.
Develop Essential Communication Skills- (Semester 1-2)
Engage in group projects, presentations, and debates to enhance both written and verbal communication. Join student clubs focused on public speaking or debate. Practice articulating business ideas clearly and concisely, which is vital for professional interactions and report writing.
Tools & Resources
Toastmasters International (local chapters), Online courses on business communication, College English/Communication labs
Career Connection
Effective communication is highly valued by employers across all sectors. Strong communication skills improve your chances in interviews and help you excel in team-based work, client interactions, and leadership roles, securing better career growth.
Cultivate Basic Digital Literacy- (Semester 1-2)
Become proficient in essential office productivity tools like MS Excel, Word, and PowerPoint, which are fundamental for data analysis, report generation, and presentations in any business setting. Explore basic accounting software if available in college labs.
Tools & Resources
Microsoft Office Suite tutorials, Online Excel courses (e.g., from Udemy/Coursera), Basic accounting software demos
Career Connection
Digital proficiency is a non-negotiable skill in today''''s job market. Mastering these tools enhances your efficiency, accuracy, and marketability, making you an attractive candidate for roles requiring data handling and reporting.
Intermediate Stage
Gain Practical Software Proficiency- (Semester 3-5)
Enroll in workshops or certifications for industry-standard accounting software like Tally ERP 9, GST software, or basic financial modeling tools. Practical application of theoretical knowledge through these tools is invaluable for real-world scenarios.
Tools & Resources
Tally Education Partner programs, Online certifications for GST, SAP FICO (basics), College workshops or external training centers
Career Connection
Hands-on experience with specific accounting and finance software makes you job-ready. Employers often look for candidates who can hit the ground running, and these skills significantly boost your employability in finance and accounting departments.
Seek Internships and Live Projects- (Semester 3-5)
Actively look for short-term internships during semester breaks or engage in live projects with local businesses, NGOs, or faculty-led research. This provides crucial exposure to workplace dynamics, industry practices, and helps in building a professional network.
Tools & Resources
College placement cell, Online internship portals (Internshala, LinkedIn), Local business associations
Career Connection
Internships are often a direct pipeline to full-time employment and offer practical experience that theoretical knowledge alone cannot provide. They help clarify career interests and build a professional resume, enhancing placement opportunities.
Participate in Academic Competitions and Quizzes- (Semester 3-5)
Join inter-college commerce festivals, business plan competitions, case study challenges, and quizzes. This sharpens analytical skills, competitive spirit, and tests your understanding of complex business scenarios in a simulated environment.
Tools & Resources
College Commerce Association, National-level business competitions (e.g., those hosted by IIMs/IITs for UG students), Online business news and case study platforms
Career Connection
Such participation develops problem-solving skills, critical thinking, and teamwork, which are highly sought after by employers. Winning or even participating significantly boosts your profile for higher education and job applications.
Advanced Stage
Intensive Placement and Interview Preparation- (Semester 6)
Engage in rigorous preparation for campus placements or job interviews, including aptitude tests, group discussions, and mock interviews. Tailor your resume and cover letter to specific job descriptions, highlighting relevant skills and internship experiences. Focus on behavioral and technical interview questions.
Tools & Resources
College career services/placement cell, Online platforms for aptitude practice (IndiaBix), Mock interview sessions with faculty/alumni
Career Connection
Thorough preparation directly translates into better performance in placement drives, leading to securing desirable job offers. It helps you articulate your value proposition to potential employers effectively.
Advanced Certification for Specialization- (Semester 6)
Consider pursuing advanced certifications relevant to your chosen career path, such as NCFM/NISM certifications for finance, or specialized courses in advanced Excel, data analytics for commerce, or digital marketing. This adds a crucial edge to your B.Com degree.
Tools & Resources
NSE Academy, NISM Certifications, Online platforms (Coursera, edX) for advanced topics, Local training institutes
Career Connection
Specialized certifications demonstrate a deeper commitment and expertise in a particular area, making you more attractive to employers looking for niche skills. It often leads to higher starting salaries and faster career progression.
Build a Professional Network and Mentorship- (Semester 6)
Actively connect with alumni, industry professionals, and faculty members. Attend industry seminars, webinars, and networking events. Seek mentorship to gain insights into career paths, industry trends, and job market expectations. Leverage platforms like LinkedIn.
Tools & Resources
LinkedIn, College alumni network events, Industry conferences and workshops (online/offline)
Career Connection
Networking opens doors to hidden job opportunities, valuable career advice, and potential mentorship. A strong professional network is invaluable for career advancement, entrepreneurship, and long-term professional growth in India''''s competitive landscape.
Program Structure and Curriculum
Eligibility:
- 10+2 in any stream from a recognized Board with a minimum of 40% aggregate marks.
Duration: 6 semesters / 3 years
Credits: 132 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.C. 101 | Financial Accounting | Core (Discipline Specific Course - DSC) | 6 | Theoretical Framework of Accounting, Accounting Process, Final Accounts of Sole Proprietorship, Accounting for Not-for-Profit Organizations, Computerised Accounting System |
| B.C. 102 | Business Law | Core (Discipline Specific Course - DSC) | 6 | Indian Contract Act, 1872 (General Principles), Indian Contract Act, 1872 (Special Contracts), The Sale of Goods Act, 1930, The Limited Liability Partnership Act, 2008, The Information Technology Act, 2000 |
| AECC-1 | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 4 | Multidisciplinary Nature of Environmental Studies, Natural Resources and Associated Problems, Ecosystems and Biodiversity, Environmental Pollution and Management, Social Issues and the Environment |
| GE-1 | Generic Elective - Principles of Micro Economics | Generic Elective (GE) | 6 | Introduction to Microeconomics, Consumer Behaviour, Production and Cost, Market Structures, Factor Pricing |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.C. 201 | Corporate Accounting | Core (Discipline Specific Course - DSC) | 6 | Accounting for Share Capital, Accounting for Debentures, Buy-Back of Shares, Amalgamation, Consolidated Financial Statements |
| B.C. 202 | Corporate Law | Core (Discipline Specific Course - DSC) | 6 | Introduction to Company Law, Company Management and Administration, Corporate Meetings, Winding Up of Companies, SEBI Act, 1992 |
| AECC-2 | English Communication | Ability Enhancement Compulsory Course (AECC) | 4 | Theory of Communication, Reading Comprehension, Writing Skills, Listening Skills, Speaking Skills and Public Speaking |
| GE-2 | Generic Elective - Micro Economics | Generic Elective (GE) | 6 | Basic Concepts of Economics, Theory of Consumer Behavior, Theory of Production and Cost, Market Structure, Theory of Factor Pricing |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.C. 301 | Income Tax Law and Practice | Core (Discipline Specific Course - DSC) | 6 | Basic Concepts of Income Tax, Residential Status and Tax Liability, Heads of Income (Salaries, House Property, PGBP), Capital Gains and Other Sources, Deductions from Gross Total Income |
| B.C. 302 | Management Principles and Application | Core (Discipline Specific Course - DSC) | 6 | Introduction to Management, Planning and Decision Making, Organizing and Staffing, Directing, Motivation and Leadership, Controlling and Emerging Issues |
| B.C. 303 | Human Resource Management | Core (Discipline Specific Course - DSC) | 6 | Introduction to HRM, Human Resource Planning and Job Analysis, Recruitment and Selection, Training and Development, Performance Appraisal and Compensation |
| SEC-1 | Skill Enhancement Course - Computer Applications in Business | Skill Enhancement Course (SEC) | 4 | Word Processing (MS Word), Spreadsheets (MS Excel), Presentation Software (MS PowerPoint), Database Management System (MS Access), Internet and E-commerce |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.C. 401 | Auditing and Corporate Governance | Core (Discipline Specific Course - DSC) | 6 | Introduction to Auditing, Audit Planning, Procedures and Internal Control, Vouching and Verification of Assets and Liabilities, Audit Report and Company Audit, Corporate Governance |
| B.C. 402 | Cost Accounting | Core (Discipline Specific Course - DSC) | 6 | Introduction to Cost Accounting, Cost Ascertainment (Material, Labour, Overheads), Methods of Costing (Job, Contract, Process), Cost Control Techniques (Standard Costing, Variance Analysis), Marginal Costing and Break-even Analysis |
| B.C. 403 | Fundamentals of Financial Management | Core (Discipline Specific Course - DSC) | 6 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital and Capital Structure, Working Capital Management |
| SEC-2 | Skill Enhancement Course - Business Communication | Skill Enhancement Course (SEC) | 4 | Fundamentals of Communication, Types of Communication, Written Communication (Reports, Memos), Oral Communication (Presentations, Interviews), Technology in Communication |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSE-A1 | Discipline Specific Elective (Choice) - Principles of Marketing | Discipline Specific Elective (DSE) | 6 | Introduction to Marketing, Marketing Environment and Research, Consumer Behaviour and Market Segmentation, Product Decisions and New Product Development, Pricing Strategies and Channels of Distribution |
| DSE-A2 | Discipline Specific Elective (Choice) - Organisational Behavior | Discipline Specific Elective (DSE) | 6 | Introduction to Organisational Behavior, Individual Behavior (Perception, Personality, Learning), Group Dynamics and Team Building, Motivation and Leadership, Organisational Culture and Change |
| DSE-A3 | Discipline Specific Elective (Choice) - Human Resource Management | Discipline Specific Elective (DSE) | 6 | Role of HRM in Organizations, Human Resource Planning and Job Analysis, Recruitment, Selection and Placement, Training and Development, Performance Management and Compensation |
| DSE-A4 | Discipline Specific Elective (Choice) - Fundamentals of Investment | Discipline Specific Elective (DSE) | 6 | Introduction to Investment, Security Markets and Investment Avenues, Risk and Return, Valuation of Securities, Portfolio Management |
| DSE-A5 | Discipline Specific Elective (Choice) - Business Statistics | Discipline Specific Elective (DSE) | 6 | Introduction to Statistics, Measures of Central Tendency and Dispersion, Correlation and Regression Analysis, Probability and Probability Distributions, Index Numbers and Time Series Analysis |
| DSE-A6 | Discipline Specific Elective (Choice) - Computer Applications in Business | Discipline Specific Elective (DSE) | 6 | Advanced Spreadsheets (Excel Functions, Pivot Tables), Database Management Systems (SQL Queries), Web Designing and Internet Applications, E-commerce Concepts and Models, Business Analytics with Software Tools |
| DSE-A7 | Discipline Specific Elective (Choice) - Indirect Tax Laws | Discipline Specific Elective (DSE) | 6 | Goods and Services Tax (GST) Act – Introduction, Levy and Collection of GST, Input Tax Credit and Payment of Tax, Customs Act, 1962, Basic Concepts of Other Indirect Taxes |
| DSE-A8 | Discipline Specific Elective (Choice) - Entrepreneurship Development | Discipline Specific Elective (DSE) | 6 | Concept and Theories of Entrepreneurship, Entrepreneurial Environment and Opportunities, Business Plan Preparation, Sources of Finance for Entrepreneurs, Challenges and Support Mechanisms for Entrepreneurs in India |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSE-B1 | Discipline Specific Elective (Choice) - International Business | Discipline Specific Elective (DSE) | 6 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market and Exchange Rate, International Financial Institutions (IMF, World Bank), Globalisation and India''''s Role in International Business |
| DSE-B2 | Discipline Specific Elective (Choice) - Consumer Affairs and Customer Care | Discipline Specific Elective (DSE) | 6 | Consumer and Consumerism, Consumer Protection Act, 2019, Consumer Grievance Redressal Mechanisms, Customer Relationship Management (CRM), E-CRM and Ethical Aspects in Consumer Affairs |
| DSE-B3 | Discipline Specific Elective (Choice) - Corporate Tax Planning | Discipline Specific Elective (DSE) | 6 | Introduction to Corporate Tax Planning, Tax Planning for New Business, Tax Planning with reference to Financial Management Decisions, Tax Planning with reference to Amalgamation, Tax Incentives and Deductions |
| DSE-B4 | Discipline Specific Elective (Choice) - Marketing Management | Discipline Specific Elective (DSE) | 6 | Core Concepts of Marketing Management, Product and Brand Management, Pricing Strategies and Decisions, Promotion Decisions (Advertising, Sales Promotion), Channel Management and Digital Marketing |
| DSE-B5 | Discipline Specific Elective (Choice) - Management Accounting | Discipline Specific Elective (DSE) | 6 | Introduction to Management Accounting, Ratio Analysis and Fund Flow Statement, Cash Flow Statement, Budgetary Control, Standard Costing and Variance Analysis |
| DSE-B6 | Discipline Specific Elective (Choice) - Project Management | Discipline Specific Elective (DSE) | 6 | Introduction to Project Management, Project Identification and Formulation, Project Planning and Scheduling (PERT/CPM), Project Appraisal (Financial, Economic, Social), Project Implementation and Control |
| DSE-B7 | Discipline Specific Elective (Choice) - Auditing | Discipline Specific Elective (DSE) | 6 | Fundamentals of Auditing, Internal Control System, Vouching and Verification, Audit of Companies, Types of Audit and Audit Report |
| DSE-B8 | Discipline Specific Elective (Choice) - Financial Markets and Institutions | Discipline Specific Elective (DSE) | 6 | Introduction to Financial System, Money Market Instruments, Capital Market Instruments, Financial Institutions (Banks, NBFCs), Regulatory Bodies (RBI, SEBI) and Financial Services |
