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B-COM in General at Vidyarthi Mahavidyalay, Jagdeeshpur Bardeeha, Kushinagar

Vidyarthi Mahavidyalay, Kushinagar, established in 1970, stands as a prominent co-educational institution affiliated with Deen Dayal Upadhyay Gorakhpur University (DDUGU). It offers a diverse range of undergraduate and postgraduate programs in Arts, Science, Commerce, and Education, serving as a key academic hub in the region.

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Kushinagar, Uttar Pradesh

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About the Specialization

What is General at Vidyarthi Mahavidyalay, Jagdeeshpur Bardeeha, Kushinagar Kushinagar?

This B.Com program at Vidyarthi Mahavidyalay, affiliated with DDUGU, provides a foundational understanding of commerce, business, and economics. It prepares students for diverse roles in India''''s dynamic economic landscape, focusing on practical knowledge relevant to finance, accounting, and management. The curriculum is designed to equip graduates with essential skills for entry into various Indian industries and entrepreneurial ventures.

Who Should Apply?

This program is ideal for 10+2 graduates with a keen interest in business and finance, aspiring to build careers in accounting, banking, management, or entrepreneurship. It also caters to those seeking a solid academic base for pursuing higher education like M.Com or MBA, and individuals aiming for competitive government service examinations in India.

Why Choose This Course?

Graduates of this program can expect entry-level positions in India''''s banking sector, financial services, accounting firms, and corporate roles. Typical entry-level salary ranges from INR 2.5 to 4.5 LPA, with significant growth potential based on performance and further qualifications. The degree offers a pathway to professional certifications like CA/CS/CMA and strong foundational knowledge for public sector job opportunities.

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Student Success Practices

Foundation Stage

Master Core Accounting & Business Fundamentals- (Semester 1-2)

Dedicate time to thoroughly understand financial accounting principles, business organization, and basic economic concepts. Utilize college library resources, recommended textbooks, and online tutorials (e.g., ICAI resources for accounting basics). Consistent clarity in these subjects is crucial for subsequent advanced courses and practical application in Indian businesses.

Tools & Resources

Textbooks, ICAI study materials, Khan Academy

Career Connection

Strong foundational knowledge ensures better performance in internships and entry-level roles in finance and accounting departments across Indian companies.

Develop Essential Computer Application Skills- (Semester 1-2)

Actively engage with the vocational course on computer applications. Practice using MS Excel for data analysis, MS Word for report writing, and MS PowerPoint for presentations. Consider external certifications in these tools if possible. These digital skills are universally required in modern Indian workplaces, enhancing efficiency.

Tools & Resources

MS Office Suite, Online tutorials, Tally (basic accounting software)

Career Connection

Proficiency in office software is a key employability skill, making graduates job-ready for administrative, accounting, and data entry roles.

Cultivate Strong Study Habits and Peer Learning- (Semester 1-2)

Form study groups to discuss complex topics like business laws and statistics. Practice solving numerical problems regularly. Engage in active note-taking and regular revisions. Collaborative learning fosters deeper understanding and helps in clarifying doubts efficiently, mirroring teamwork required in Indian corporate settings.

Tools & Resources

Study groups, Past year papers, DDUGU academic resources

Career Connection

Improved academic performance and collaborative skills are highly valued by employers and pave the way for successful higher studies.

Intermediate Stage

Apply Theoretical Knowledge through Case Studies- (Semester 3-4)

Beyond classroom lectures, actively seek out and analyze real-world business case studies, especially those related to Indian companies, marketing strategies, and financial scenarios. Participate in college-level business competitions or debates. This bridges the gap between theory and practical application, a vital skill for problem-solving in India''''s business environment.

Tools & Resources

Harvard Business Review cases (if accessible), NPTEL lectures, local business news

Career Connection

Develops critical thinking and analytical skills, highly sought after for roles in business analysis, consulting, and market research.

Gain Practical Exposure with Vocational Skills & Internships- (Semester 3-4)

Deep dive into vocational courses like Digital Marketing or Financial Literacy. Actively look for short-term internships or volunteer opportunities with local businesses, NGOs, or accounting firms during breaks. This provides invaluable hands-on experience and builds a practical understanding of operations within the Indian market context.

Tools & Resources

LinkedIn for internships, local business directories, online skill development platforms

Career Connection

Directly enhances practical skills and professional network, increasing chances for securing jobs and understanding industry demands in India.

Start Networking & Exploring Career Paths- (Semester 3-4)

Attend guest lectures, workshops, and career counseling sessions organized by the college or DDUGU. Connect with faculty members, alumni, and local industry professionals. Research various career options available after B.Com in India, including banking, finance, auditing, and entrepreneurship. Early networking can open doors to mentorship and future opportunities.

Tools & Resources

College career cell, professional networking events, alumni meetups

Career Connection

Helps in identifying suitable career paths, understanding industry expectations, and gaining insights into specific job roles in India.

Advanced Stage

Intensive Placement and Interview Preparation- (Semester 5-6)

In the final year, focus intensely on placement preparation. Practice resume building, participate in mock interviews, group discussions, and aptitude tests. Utilize the college''''s placement cell for guidance and resources. Develop strong communication skills, crucial for interviews with Indian companies and competitive examinations.

Tools & Resources

Placement cell, online aptitude test platforms, current affairs for G.D.

Career Connection

Maximizes chances of securing a good job offer immediately after graduation in the highly competitive Indian job market.

Undertake a Comprehensive Research Project/Internship- (Semester 5-6)

Engage deeply in the final year project work or seek a longer-duration internship (2-3 months) in a relevant field. This allows for the application of accumulated knowledge, independent research, and problem-solving. A well-executed project or internship adds significant value to your resume and demonstrates practical capability to Indian employers.

Tools & Resources

Academic supervisors, industry mentors, research databases

Career Connection

Provides valuable industry experience, enhances resume, and offers a strong talking point during interviews, showcasing practical skills.

Plan for Higher Studies or Competitive Exams- (Semester 5-6)

Alongside placement efforts, research options for M.Com, MBA, or specialized certifications (e.g., NISM for finance, Tally for accounting). If interested in government jobs, start preparing for exams like SSC CGL, Bank PO. This strategic planning ensures continuous career progression and opens up more specialized roles in India.

Tools & Resources

University admission portals, coaching institutes, exam guidebooks

Career Connection

Secures long-term career growth, allows for specialization, and improves eligibility for higher-paying and more responsible positions.

Program Structure and Curriculum

Eligibility:

  • 10+2 (Intermediate) with Commerce or Science/Arts with Mathematics from a recognized board, as per DDUGU norms.

Duration: 3 Years / 6 Semesters

Credits: 160 Credits

Assessment: Internal: 25%, External: 75%

Semester-wise Curriculum Table

Semester 1

Subject CodeSubject NameSubject TypeCreditsKey Topics
BCC-101Financial AccountingCore6Accounting Concepts, Conventions & Standards, Depreciation Accounting & Inventory Valuation, Final Accounts of Sole Proprietorship, Accounts of Non-Profit Organizations, Partnership Accounts: Admission, Retirement, Death
BCC-102Business Organization & ManagementCore6Nature & Scope of Business, Business Environment, Forms of Business Organization, Functions of Management: Planning & Organizing, Directing, Staffing & Controlling, Coordination & Social Responsibility of Business
Vocational Course: Computer Applications in BusinessVocational4Word Processing: MS Word, Spreadsheet: MS Excel, Presentation Software: MS PowerPoint, Database Management: MS Access, Internet and E-mail Basics
Co-curricular Course: Food, Nutrition & HygieneCo-curricular (Qualifying)2Balanced Diet & Macronutrients, Micronutrients & Nutritional Deficiencies, Food Adulteration & Safety, Personal Hygiene & Sanitation, Community Health & First Aid

Semester 2

Subject CodeSubject NameSubject TypeCreditsKey Topics
BCC-201Business LawsCore6Indian Contract Act, 1872: Offer & Acceptance, Consideration, Capacity of Parties, Free Consent, Void Agreements, Performance & Discharge of Contract, Sale of Goods Act, 1930 & Negotiable Instruments Act, 1881
BCC-202Business StatisticsCore6Introduction to Statistics & Data Collection, Measures of Central Tendency, Measures of Dispersion, Correlation Analysis, Regression Analysis
Vocational Course: Digital MarketingVocational4Introduction to Digital Marketing, Search Engine Optimization (SEO), Search Engine Marketing (SEM), Social Media Marketing, Email Marketing & Web Analytics
Co-curricular Course: Human Values & Environmental StudiesCo-curricular (Qualifying)2Human Values: Ethics & Morality, Environmental Pollution & Global Warming, Ecosystems & Natural Resources, Biodiversity & Conservation, Sustainable Development & Environmental Policies

Semester 3

Subject CodeSubject NameSubject TypeCreditsKey Topics
BCC-301Corporate AccountingCore6Issue & Forfeiture of Shares, Issue & Redemption of Debentures, Final Accounts of Companies, Amalgamation & Reconstruction of Companies, Valuation of Goodwill & Shares
BCC-302Principles of MarketingCore6Nature & Scope of Marketing, Marketing Environment & Segmentation, Product Decisions, Pricing Decisions, Promotion & Distribution Decisions
Minor Course: Micro EconomicsMinor (Discipline Specific Elective)4Basic Economic Problems, Demand Analysis & Elasticity, Production Function & Cost Analysis, Market Structures: Perfect Competition, Monopoly & Oligopoly
Vocational Course: Financial Literacy and BankingVocational4Basics of Financial Planning, Savings & Investment Options (India), Indian Banking System, Digital Banking & Mobile Wallets, Insurance & Pension Funds

Semester 4

Subject CodeSubject NameSubject TypeCreditsKey Topics
BCC-401Cost AccountingCore6Nature & Scope of Cost Accounting, Cost Concepts & Classification, Material Costing, Labour Costing, Overhead Costing & Cost Sheet
BCC-402Income Tax Law & PracticeCore6Basic Concepts of Income Tax, Residential Status & Tax Incidence, Income from Salaries, Income from House Property, Profits & Gains of Business/Profession
Minor Course: Macro EconomicsMinor (Discipline Specific Elective)4National Income Accounting, Theories of Employment & Income, Inflation & Deflation, Monetary & Fiscal Policy, International Trade & Balance of Payments
Vocational Course: Entrepreneurship DevelopmentVocational4Concept & Nature of Entrepreneurship, Role of Entrepreneurship in Economic Development (India), Identifying Business Opportunities, Business Plan Preparation, Sources of Finance & Government Support for Startups

Semester 5

Subject CodeSubject NameSubject TypeCreditsKey Topics
BCC-501Management AccountingCore6Nature & Scope of Management Accounting, Financial Statement Analysis, Ratio Analysis, Fund Flow Statement, Cash Flow Statement
BCC-502Goods & Services Tax (GST) & Customs LawCore6Introduction to GST in India, Levy & Collection of GST, Input Tax Credit (ITC), Registration, Returns & Refunds under GST, Customs Act: Basic Concepts & Valuation
BCE-501Elective: Financial ManagementElective6Nature & Scope of Financial Management, Capital Budgeting Decisions, Cost of Capital, Capital Structure Decisions, Working Capital Management
BCE-502Elective: Human Resource ManagementElective6Introduction to HRM, Human Resource Planning, Recruitment & Selection, Training & Development, Performance Appraisal & Compensation Management
Project Work / InternshipProject4Research Methodology, Data Collection & Analysis, Report Writing, Presentation Skills, Viva-Voce

Semester 6

Subject CodeSubject NameSubject TypeCreditsKey Topics
BCC-601AuditingCore6Nature & Scope of Auditing, Audit Planning & Control, Internal Control System, Vouching & Verification of Assets/Liabilities, Audit Report
BCC-602International BusinessCore6Nature & Scope of International Business, Theories of International Trade, Balance of Payments, Foreign Exchange Market, International Financial Institutions (IMF, World Bank)
BCE-601Elective: Marketing ManagementElective6Marketing Concepts & Strategies, Consumer Behavior, Product Life Cycle, Integrated Marketing Communications, Marketing Channels & Logistics
BCE-602Elective: Banking & Financial SystemElective6Commercial Banks: Functions & Role, Reserve Bank of India: Functions & Monetary Policy, Development Financial Institutions, Money Market & Capital Market, Financial Services & Regulations in India
Research Project / Comprehensive Viva VoceProject / Viva4Application of Research Skills, In-depth analysis of a business problem, Presentation of Findings, Defense of Project Work, Overall knowledge assessment
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