

B-COM in General at Vishveshwar Dayal Mahavidyalaya


Sitapur, Uttar Pradesh
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About the Specialization
What is General at Vishveshwar Dayal Mahavidyalaya Sitapur?
This B.Com program at Vishveshwar Dayal Mahavidyalaya, Sitapur, offers a comprehensive foundation in commerce, accounting, economics, and business management. It is designed to equip students with essential knowledge for a career in finance and business within the dynamic Indian market. The program aims to develop analytical, managerial, and entrepreneurial skills, crucial for navigating various sectors of the economy.
Who Should Apply?
This program is ideal for 10+2 graduates with a commerce background aspiring for careers in accounting, banking, finance, or general business administration. It also suits individuals seeking to pursue higher education like M.Com, MBA, CA, CS, or CMA. Aspiring entrepreneurs and those looking to build a strong theoretical and practical understanding of business operations will also find this course beneficial.
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 significant growth potential up to INR 8-12 LPA for experienced professionals. The curriculum often aligns with foundational knowledge for professional certifications like CA and CS.

Student Success Practices
Foundation Stage
Master Core Accounting & Business Fundamentals- (Semester 1-2)
Dedicate significant time to thoroughly understand Financial Accounting, Business Organization, and Business Economics. Form study groups with peers to discuss complex concepts and solve practical problems. Utilize textbooks, online tutorials, and faculty office hours to clarify doubts immediately.
Tools & Resources
Textbooks, MJP Rohilkhand University past papers, YouTube tutorials on accounting basics, economic concept explainers
Career Connection
A strong foundation in these subjects is critical for all commerce-related careers and provides the base for advanced studies and professional certifications like CA/CS.
Develop Foundational Computer Skills for Business- (Semester 1-2)
Actively engage with the Computer Application in Business course. Practice using MS-Office suite (Excel for data analysis, Word for reports, PowerPoint for presentations) and understand e-commerce basics. Consider additional online basic computer literacy courses.
Tools & Resources
Microsoft Office Suite, basic online tutorials for Excel/Word, free online courses on digital literacy (e.g., NPTEL, Swayam basic computer courses)
Career Connection
Digital proficiency is non-negotiable in today''''s business environment, enhancing employability for roles requiring data entry, report generation, and online operations.
Build Effective Study Habits & Time Management- (Semester 1-2)
Establish a consistent study routine, allocating specific time slots for each subject. Practice solving previous year question papers under timed conditions to improve speed and accuracy. Focus on understanding concepts rather than rote learning, especially for theoretical subjects.
Tools & Resources
Study planners (digital/physical), university examination calendar, peer study groups
Career Connection
These habits are crucial for academic excellence, ensuring higher grades and a better understanding of the curriculum, which indirectly aids in competitive exams and job interviews.
Intermediate Stage
Gain Practical Exposure through Internships/Projects- (Semester 3-4 (during vacations or part-time))
Seek out short-term internships or volunteer for projects with local businesses, CAs, or small firms in Sitapur. Focus on understanding real-world applications of Cost Accounting, Income Tax, and Marketing. Even unpaid experiences provide invaluable learning.
Tools & Resources
Local business directories, college placement cell, LinkedIn, Internshala for internship search
Career Connection
Practical experience is highly valued by employers in India, demonstrating initiative and applying classroom knowledge, making you more marketable for entry-level jobs.
Specialise and Deepen Knowledge in Key Areas- (Semester 3-5)
Identify areas of interest like taxation, finance, or marketing based on subjects like Income Tax Law, Banking & Financial System, or Fundamentals of Marketing. Begin reading advanced books or articles, and consider introductory online certifications in these areas to build expertise.
Tools & Resources
NISM certifications (for finance), Tally courses (for accounting), Google Digital Garage (for marketing), industry magazines like ''''The Economic Times''''
Career Connection
Specialized knowledge helps in choosing future career paths and makes you a strong candidate for specific roles. It also lays the groundwork for advanced degrees or professional qualifications.
Enhance Communication and Presentation Skills- (Semester 3-5)
Actively participate in group discussions, presentations, and college events like debates or business plan competitions. Practice articulating your ideas clearly and confidently. Good communication is essential for client interactions, team collaboration, and interviews.
Tools & Resources
College clubs and societies, Toastmasters International (if available nearby), online public speaking tutorials
Career Connection
Strong communication and presentation skills are highly sought after by Indian employers, improving your chances in interviews and contributing to professional growth.
Advanced Stage
Focus on Professional Certifications & Competitive Exams- (Semester 5-6)
In the final year, decide on post-B.Com goals (e.g., M.Com, MBA, CA, CS, CMA, banking exams). Start rigorous preparation for relevant entrance exams or professional certifications. Enroll in coaching classes if needed and solve mock tests regularly.
Tools & Resources
Coaching institutes, online test series, study materials for competitive exams (e.g., CAT, CPT, Bank PO)
Career Connection
Professional certifications like CA, CS, or strong scores in MBA/banking exams significantly boost career prospects and open doors to higher-paying and more specialized roles in India.
Build a Professional Network and Personal Brand- (Semester 5-6)
Attend industry seminars, webinars, and networking events (both online and offline). Connect with alumni and professionals on platforms like LinkedIn. Create a strong resume highlighting your skills, projects, and experiences.
Tools & Resources
LinkedIn, industry events, college alumni network, professional resume builders
Career Connection
Networking is crucial for job referrals, mentorship, and staying updated with industry trends, often leading to better placement opportunities in the competitive Indian job market.
Undertake a Capstone Project/Research in Chosen DSE Areas- (Semester 5-6)
Collaborate with faculty on a research project related to your chosen Discipline Specific Elective (DSE) subjects (e.g., Financial Management, GST, Computerized Accounting). This allows for in-depth application of knowledge and problem-solving.
Tools & Resources
Academic journals, research databases, faculty guidance, industry reports
Career Connection
A well-executed project demonstrates deep subject understanding and research capabilities, setting you apart during placements and for higher academic pursuits.
Program Structure and Curriculum
Eligibility:
- 10+2 (Intermediate) examination passed from a recognized board, preferably with Commerce stream, as per MJP Rohilkhand University norms.
Duration: 3 years (6 semesters)
Credits: 140 Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B-101 | Financial Accounting | Core | 4 | Accounting Principles, Final Accounts of Sole Proprietorship, Partnership Accounts, Company Accounts, Valuation of Goodwill and Shares |
| B-102 | Business Organisation & Management | Core | 4 | Nature & Scope of Business, Forms of Business Organization, Functions of Management, Planning & Organizing, Motivation & Leadership |
| B-103 | Business Economics | Core | 4 | Nature & Scope of Business Economics, Demand Analysis, Production & Cost Analysis, Market Structures, Pricing Policies |
| B-104 | Computer Application in Business | Core | 4 | Computer Fundamentals, Operating System Concepts, MS-Office (Word, Excel, PowerPoint), Database Management System, Internet & E-commerce |
| B-105 | Co-curricular Course (e.g., Food Nutrition & Hygiene) | Co-curricular | 2 | |
| B-106 | Vocational Course (e.g., Office Management) | Vocational | 4 |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B-201 | Corporate Accounting | Core | 4 | Issue and Forfeiture of Shares & Debentures, Company Final Accounts, Amalgamation, Absorption & Reconstruction, Liquidation of Companies, Consolidated Financial Statements |
| B-202 | Business Law | Core | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Indian Partnership Act, 1932, Consumer Protection Act, 2019 |
| B-203 | Micro Economics | Core | 4 | Consumer Behaviour (Utility, Indifference Curve), Theory of Production, Costs and Revenue Analysis, Market Structures (Perfect Competition, Monopoly), Factor Pricing |
| B-204 | Indian Economy | Core | 4 | Basic Features of Indian Economy, Agricultural Sector, Industrial Sector, Poverty, Unemployment & Inequality, Economic Reforms in India |
| B-205 | Co-curricular Course (e.g., First Aid & Health) | Co-curricular | 2 | |
| B-206 | Vocational Course (e.g., Retail Management) | Vocational | 4 |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B-301 | Cost Accounting | Core | 4 | Cost Concepts & Classification, Material Costing, Labour Costing, Overhead Costing, Activity Based Costing |
| B-302 | Company Law | Core | 4 | Companies Act, 2013: Introduction & Features, Incorporation of Company, Share Capital & Debentures, Management & Administration, Company Meetings |
| B-303 | Public Finance | Core | 4 | Nature & Scope of Public Finance, Public Expenditure, Public Revenue (Taxation), Public Debt, Fiscal Policy |
| B-304 | Fundamentals of Marketing | Core | 4 | Nature & Scope of Marketing, Market Segmentation, Targeting, Positioning, Product Life Cycle & Development, Pricing Strategies, Promotion Mix |
| B-305 | Co-curricular Course (e.g., Human Values & Environment Studies) | Co-curricular | 2 | |
| B-306 | Vocational Course (e.g., E-Commerce) | Vocational | 6 |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B-401 | Income Tax Law & Practice | Core | 4 | Basic Concepts of Income Tax, Residential Status & Tax Incidence, Heads of Income (Salaries, House Property), Income from Business/Profession, Capital Gains, Other Sources, Deductions from Gross Total Income |
| B-402 | Auditing & Corporate Governance | Core | 4 | Introduction to Auditing, Types of Audit, Internal Control & Internal Check, Audit of Company Accounts, Concepts of Corporate Governance |
| B-403 | Banking & Financial System | Core | 4 | Commercial Banks & their Functions, Central Bank (RBI) & its Role, Money Market, Capital Market, Financial Institutions in India |
| B-404 | Human Resource Management | Core | 4 | Nature & Scope of HRM, HR Planning & Recruitment, Selection & Placement, Training & Development, Performance Appraisal & Compensation |
| B-405 | Co-curricular Course (e.g., Analytical Ability & Digital Awareness) | Co-curricular | 2 | |
| B-406 | Vocational Course (e.g., Taxation) | Vocational | 6 |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B-501A | Management Accounting | Discipline Specific Elective (DSE) Group A (Choose 2 from Group A & 2 from Group B) | 4 | Nature & Scope of Management Accounting, Fund Flow Statement, Cash Flow Statement, Ratio Analysis, Budgetary Control |
| B-502A | Principles & Practices of Insurance | Discipline Specific Elective (DSE) Group A (Choose 2 from Group A & 2 from Group B) | 4 | Nature & Principles of Insurance, Life Insurance, Fire Insurance, Marine Insurance, Health & Social Insurance |
| B-503A | Goods and Service Tax (GST) | Discipline Specific Elective (DSE) Group A (Choose 2 from Group A & 2 from Group B) | 4 | Introduction to GST, Levy & Collection of GST, Input Tax Credit, Time & Value of Supply, Registration under GST |
| B-501B | Financial Management | Discipline Specific Elective (DSE) Group B (Choose 2 from Group A & 2 from Group B) | 4 | Scope & Objectives of Financial Management, Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Policy |
| B-502B | Indian Financial System | Discipline Specific Elective (DSE) Group B (Choose 2 from Group A & 2 from Group B) | 4 | Structure of Indian Financial System, Financial Markets (Money Market, Capital Market), Financial Institutions, SEBI & its Role, Mutual Funds & Derivatives |
| B-503B | International Business | Discipline Specific Elective (DSE) Group B (Choose 2 from Group A & 2 from Group B) | 4 | Nature & Scope of International Business, Theories of International Trade, Foreign Exchange Market, Global Business Environment, WTO & Regional Economic Groupings |
| B-504 | Co-curricular Course (e.g., Skill Development & Entrepreneurship) | Co-curricular | 2 | |
| B-505 | Vocational Course (e.g., Financial Markets & Services) | Vocational | 6 |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B-601A | Marketing of Services | Discipline Specific Elective (DSE) Group A (Choose 2 from Group A & 2 from Group B) | 4 | Nature & Characteristics of Services, Service Marketing Mix (7Ps), Customer Relationship Management, Service Quality & Gaps Model, Marketing of Specific Services (Financial, Health, Tourism) |
| B-602A | Export-Import Procedures and Documentation | Discipline Specific Elective (DSE) Group A (Choose 2 from Group A & 2 from Group B) | 4 | India''''s Foreign Trade Policy, Export Procedures & Documentation, Import Procedures & Documentation, Methods of Payment in International Trade, Export Promotion Schemes |
| B-603A | Computerized Accounting System | Discipline Specific Elective (DSE) Group A (Choose 2 from Group A & 2 from Group B) | 4 | Introduction to Computerized Accounting, Tally ERP 9/Prime (Company Creation, Ledgers), Voucher Entries (Purchase, Sales, Payment, Receipt), Generating Financial Reports in Tally, GST Accounting in Tally |
| B-601B | Principles of Investment | Discipline Specific Elective (DSE) Group B (Choose 2 from Group A & 2 from Group B) | 4 | Investment Process & Objectives, Risk & Return Analysis, Equity Analysis, Bond Analysis, Portfolio Management |
| B-602B | Fundamentals of Entrepreneurship | Discipline Specific Elective (DSE) Group B (Choose 2 from Group A & 2 from Group B) | 4 | Concept of Entrepreneurship, Entrepreneurial Motivation & Characteristics, Business Idea Generation & Business Plan, Sources of Finance for Start-ups, Small Business Management |
| B-603B | Rural Development | Discipline Specific Elective (DSE) Group B (Choose 2 from Group A & 2 from Group B) | 4 | Concept of Rural Development, Rural Economy & its Problems, Rural Poverty & Employment Generation Schemes, Rural Finance & Marketing, Panchayati Raj Institutions |
| B-604 | Co-curricular Course (e.g., Personal & Professional Development) | Co-curricular | 2 | |
| B-605 | Vocational Course (e.g., Digital Marketing) | Vocational | 6 |




