

B-COM in General at Victor Public Degree College


Etawah, Uttar Pradesh
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About the Specialization
What is General at Victor Public Degree College Etawah?
This B.Com. program at Victor Public Degree College focuses on providing a comprehensive understanding of commerce, business, and financial principles. Grounded in the latest NEP 2020 framework, it equips students with essential theoretical knowledge and practical skills relevant to the evolving Indian economy. The curriculum is designed to foster analytical thinking, problem-solving abilities, and an ethical approach to business, preparing graduates for diverse roles in India''''s dynamic commercial landscape.
Who Should Apply?
This program is ideal for fresh graduates from the 10+2 commerce stream eager to build a strong foundation in business administration, accounting, finance, and economics. It also caters to individuals seeking a robust undergraduate degree to pursue higher studies like M.Com., MBA, or professional qualifications like CA, CS, or CMA. Students with a keen interest in understanding the intricacies of the Indian market and global business environment will find this program highly beneficial.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles in accounting, banking, financial services, taxation, marketing, and human resources. Entry-level salaries typically range from INR 2.5 to 4.5 lakhs per annum, with significant growth potential for experienced professionals. The curriculum’s emphasis on practical skills and industry-relevant subjects aligns well with the demands of Indian companies, facilitating smoother transitions into the corporate sector and aiding in further professional certifications.

Student Success Practices
Foundation Stage
Master Core Accounting & Business Fundamentals- (Semester 1-2)
Dedicate significant time to understanding financial accounting principles, business organization, and basic statistics. Form study groups to discuss complex topics and solve problems together to solidify your foundational knowledge.
Tools & Resources
NCERT Commerce books, online tutorials (e.g., ICAI resources for foundational concepts), Tally software for basic accounting entries
Career Connection
Strong fundamentals are crucial for all commerce careers (CA, CS, Banking, Finance, Accounting) and build a solid base for advanced subjects and professional examinations.
Develop Essential Computer & Communication Skills- (Semester 1-2)
Actively engage in the Computer Applications for Business and Business Communication courses. Practice using MS Office, especially Excel for data analysis, learn basic internet research, and improve written and oral communication through presentations and debates.
Tools & Resources
Microsoft Learn platform, YouTube tutorials for Excel, college communication clubs or debate societies
Career Connection
These are universal workplace skills highly valued in every sector for entry-level roles, enhancing efficiency and professional interaction.
Engage with Current Economic & Environmental Issues- (Semester 1-2)
Beyond classroom learning, regularly read Indian business newspapers and follow financial news. Understand the practical implications of economic policies, business regulations, and environmental concerns for the Indian market.
Tools & Resources
The Economic Times, Business Standard, RBI website for economic data, Ministry of Environment, Forest and Climate Change website
Career Connection
Develops commercial awareness and a broader perspective, essential for informed decision-making in roles in banking, policy analysis, and entrepreneurship within the Indian context.
Intermediate Stage
Gain Practical Exposure to Corporate & Tax Laws- (Semester 3-4)
Seek mini-internships or shadowing opportunities with local Chartered Accountants (CAs), Company Secretaries (CSs), or tax consultants during breaks. This helps in understanding the practical application of Company Law and Income Tax Law in Indian businesses.
Tools & Resources
Local CA/CS firms in Etawah, tax consultancy offices, online legal databases for Indian laws and regulations
Career Connection
Direct application of legal knowledge is invaluable for careers in corporate secretarial practice, taxation, and legal compliance within the Indian corporate framework.
Build Analytical Skills with Cost Accounting & Statistics- (Semester 3-4)
Focus on diligently solving numerical problems in Cost Accounting and Business Statistics. Utilize statistical tools like Excel for data analysis and interpretation, and actively participate in college-level case study competitions.
Tools & Resources
Microsoft Excel for data analysis, statistical problem books, online platforms offering case studies
Career Connection
Essential for finance, auditing, and business analysis roles in Indian companies, where data-driven decision-making and cost optimization are critical.
Enhance Financial Literacy & Networking- (Semester 3-4)
Deepen understanding of Indian financial markets, banking services, and investment basics through vocational courses and self-study. Attend local webinars or workshops on personal finance and connect with professionals via platforms like LinkedIn.
Tools & Resources
NISM certifications (basic modules), financial news apps specific to India, LinkedIn for professional networking
Career Connection
Directly relevant for careers in Indian banking, financial advisory, wealth management, and personal financial planning, helping build a strong professional network.
Advanced Stage
Specialize with Advanced Accounting & Taxation- (Semester 5-6)
Excel in Management Accounting, Auditing, and GST. Consider preparing for professional exams (e.g., CA Intermediate, CS Executive, CMA) concurrently to leverage overlapping syllabus and accelerate your professional qualification journey. Take mock tests regularly.
Tools & Resources
Professional body study materials (ICAI, ICSI, ICMAI), coaching institute resources, online mock test series
Career Connection
Directly prepares for high-demand roles as auditors, tax consultants, and management accountants in India, significantly boosting career prospects and earnings potential.
Develop Holistic Business Acumen & Digital Prowess- (Semester 5-6)
Integrate learning from Marketing, HR, and International Business. Engage seriously with the Digital Marketing vocational course, mastering practical aspects of online promotion and digital tools. Undertake a capstone project or research to apply integrated knowledge.
Tools & Resources
Google Digital Garage, HubSpot Academy, industry case studies, real-world mini-projects on digital platforms
Career Connection
Broadens career scope to marketing, HR, international trade, and e-commerce sectors, making graduates versatile and adaptable to the evolving Indian business landscape.
Focus on Career Readiness & Interview Skills- (Semester 5-6)
Actively participate in campus placement drives and career counseling sessions. Prepare a strong resume tailored for Indian employers, practice group discussions, and hone interview skills through mock interviews. Network with college alumni for mentorship.
Tools & Resources
College placement cell, online resume builders specific to Indian job market, interview preparation guides, LinkedIn for alumni connections
Career Connection
Directly enhances employability and increases chances of securing desired job roles or gaining admission to postgraduate programs in India, setting a strong foundation for career growth.
Program Structure and Curriculum
Eligibility:
- Intermediate (10+2) in any stream (preferably Commerce/Economics/Mathematics) as per Chhatrapati Shahu Ji Maharaj University (CSJMU) norms.
Duration: 3 years (6 semesters)
Credits: 156 Credits
Assessment: Internal: 25% (Major Subjects), 50% (Vocational/Co-curricular/AECC), External: 75% (Major Subjects), 50% (Vocational/Co-curricular/AECC)
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-101 | FINANCIAL ACCOUNTING | Major (Discipline Specific Core) | 4 | Introduction to Accounting, Accounting Principles and Concepts, Journal and Ledger, Trial Balance, Preparation of Final Accounts, Depreciation Accounting |
| DSC-102 | BUSINESS ORGANIZATION & MANAGEMENT | Major (Discipline Specific Core) | 4 | Nature and Scope of Business, Forms of Business Organization, Evolution of Management Thought, Planning and Decision Making, Organizing and Staffing, Directing and Controlling |
| VC-101 | COMPUTER APPLICATIONS FOR BUSINESS | Vocational Course | 2 | Fundamentals of Computer, Operating System Concepts, MS Word and Excel for Business, MS PowerPoint Presentations, Internet and E-commerce Basics |
| Co-curricular-101 | FOOD, NUTRITION & HYGIENE | Co-curricular Course | 2 | Concept of Balanced Diet, Nutritional Requirements, Food Safety and Preservation, Personal Hygiene Practices, Community Health and Sanitation |
| AEC-101 | ENVIRONMENTAL STUDIES & DISASTER MANAGEMENT | Ability Enhancement Compulsory Course | 2 | Ecosystems and Biodiversity, Natural Resources and Conservation, Environmental Pollution, Climate Change and Global Warming, Disaster Management Planning |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-201 | BUSINESS LAW | Major (Discipline Specific Core) | 4 | Indian Contract Act 1872, Essentials of Valid Contract, Sale of Goods Act 1930, Negotiable Instruments Act 1881, Consumer Protection Act 2019 |
| DSC-202 | BUSINESS STATISTICS | Major (Discipline Specific Core) | 4 | Introduction to Statistics, Data Collection and Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers |
| VC-201 | ENTREPRENEURSHIP DEVELOPMENT | Vocational Course | 2 | Concept of Entrepreneurship, Characteristics of an Entrepreneur, Entrepreneurial Environment, Project Formulation and Evaluation, Support Agencies for MSMEs |
| Co-curricular-201 | FIRST AID & HEALTH | Co-curricular Course | 2 | Principles of First Aid, Managing Common Injuries, Emergency Response Techniques, Health and Wellness Concepts, Basic Life Support (BLS) |
| AEC-201 | BUSINESS COMMUNICATION | Ability Enhancement Compulsory Course | 2 | Fundamentals of Communication, Types of Business Communication, Oral and Written Communication Skills, Business Correspondence, Report Writing and Presentation Skills |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-301 | CORPORATE ACCOUNTING | Major (Discipline Specific Core) | 4 | Issue of Shares and Debentures, Redemption of Debentures, Amalgamation of Companies, Internal Reconstruction, Valuation of Goodwill and Shares |
| DSC-302 | COMPANY LAW | Major (Discipline Specific Core) | 4 | Companies Act 2013, Formation and Types of Companies, Share Capital and Debentures, Directors and Key Managerial Personnel, Company Meetings and Resolutions, Winding Up of Companies |
| VC-301 | OFFICE MANAGEMENT & SECRETARIAL PRACTICE | Vocational Course | 2 | Office Functions and Layout, Office Record Management, Office Correspondence, Role and Qualities of a Secretary, Meeting Procedures and Minutes |
| Co-curricular-301 | PHYSICAL EDUCATION & YOGA | Co-curricular Course | 2 | Importance of Physical Fitness, Basic Yoga Asanas, Health Benefits of Exercise, Introduction to Sports and Games, Stress Management through Yoga |
| AEC-301 | GENERAL KNOWLEDGE & CURRENT AFFAIRS | Ability Enhancement Compulsory Course | 2 | Indian History and Geography, Indian Polity and Constitution, Science and Technology Updates, Current National and International Events, Awards and Personalities |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-401 | COST ACCOUNTING | Major (Discipline Specific Core) | 4 | Introduction to Cost Accounting, Cost Concepts and Classifications, Material Costing and Control, Labour Costing and Control, Overhead Costing, Marginal Costing and Decision Making |
| DSC-402 | INCOME TAX LAW & PRACTICE | Major (Discipline Specific Core) | 4 | Basic Concepts of Income Tax, Residential Status and Tax Liability, Heads of Income (Salary, House Property), Profits & Gains of Business or Profession, Capital Gains and Other Sources, Deductions from Gross Total Income |
| VC-401 | FINANCIAL LITERACY & BANKING | Vocational Course | 2 | Personal Financial Planning, Savings and Investment Avenues, Functions of Commercial Banks, Digital Payments and Banking Services, Types of Loans and Insurance Products |
| Co-curricular-401 | ANALYTICAL ABILITY & DIGITAL AWARENESS | Co-curricular Course | 2 | Logical Reasoning and Problem Solving, Data Interpretation, Cyber Security Basics, Digital Tools for Learning and Research, Social Media Ethics |
| AEC-401 | ETHICS & VALUES | Ability Enhancement Compulsory Course | 2 | Ethical Theories and Principles, Professional Ethics in Business, Moral Values and Decision Making, Corporate Social Responsibility, Indian Ethos in Management |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-501 | MANAGEMENT ACCOUNTING | Major (Discipline Specific Core) | 4 | Introduction to Management Accounting, Financial Statement Analysis, Ratio Analysis, Fund Flow and Cash Flow Statements, Budgetary Control, Variance Analysis |
| DSC-502 | AUDITING | Major (Discipline Specific Core) | 4 | Introduction to Auditing, Types of Audit, Audit Planning and Documentation, Internal Control System, Vouching and Verification of Assets/Liabilities, Audit Report |
| DSC-503 | GOODS & SERVICES TAX (GST) | Major (Discipline Specific Core) | 4 | Basic Concepts of GST, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit, Registration and Returns under GST, Payment of Tax |
| DSE-501 | BANKING AND INSURANCE | Discipline Specific Elective | 4 | Indian Banking System, Functions of Commercial Banks, Credit Creation and RBI, Types of Insurance, Life Insurance and General Insurance, Regulatory Framework of Insurance |
| VC-501 | INVESTMENT ANALYSIS & PORTFOLIO MANAGEMENT | Vocational Course | 2 | Investment Avenues, Risk and Return Analysis, Valuation of Securities, Portfolio Construction, Portfolio Performance Evaluation |
| Co-curricular-501 | ENTREPRENEURSHIP & SMALL BUSINESS MANAGEMENT | Co-curricular Course | 2 | Entrepreneurial Traits and Motivation, Business Plan Preparation, Micro, Small, and Medium Enterprises (MSMEs), Sources of Finance for Small Businesses, Challenges faced by Entrepreneurs |
| AEC-501 | ADVANCED BUSINESS STATISTICS | Ability Enhancement Compulsory Course | 2 | Probability Theory, Probability Distributions, Sampling Theory, Hypothesis Testing, Time Series Analysis |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-601 | MARKETING MANAGEMENT | Major (Discipline Specific Core) | 4 | Introduction to Marketing, Marketing Mix (4 P''''s), Market Segmentation, Targeting, Positioning, Consumer Behaviour, Product and Pricing Decisions, Promotion and Distribution Channels |
| DSC-602 | HUMAN RESOURCE MANAGEMENT | Major (Discipline Specific Core) | 4 | Introduction to HRM, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal, Compensation Management |
| DSC-603 | INTERNATIONAL BUSINESS | Major (Discipline Specific Core) | 4 | Theories of International Trade, Modes of Entry into International Business, WTO and International Institutions, International Financial Management, Global Marketing Strategies |
| DSE-601 | COMPUTERIZED ACCOUNTING | Discipline Specific Elective | 4 | Introduction to Accounting Software, Tally ERP Fundamentals, Company Creation and Chart of Accounts, Voucher Entry and Financial Statements, GST Compliances in Tally, Inventory Management |
| VC-601 | DIGITAL MARKETING | Vocational Course | 2 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Search Engine Marketing (SEM), Social Media Marketing, Content Marketing and Email Marketing, Web Analytics |
| Co-curricular-601 | LEADERSHIP & TEAM BUILDING | Co-curricular Course | 2 | Leadership Styles and Qualities, Team Dynamics and Development, Conflict Management, Motivation Theories, Group Communication and Decision Making |
| AEC-601 | RESEARCH METHODOLOGY & PROJECT WORK | Ability Enhancement Compulsory Course | 2 | Introduction to Research Methodology, Research Design, Data Collection Methods, Sampling Techniques, Data Analysis and Interpretation, Report Writing and Project Submission |




