Hiralal Mazumdar Memorial College for Women

Re-Accredited by NAAC with B++ Grade - 2016

Department Of Commerce (General)

About Department

Dept. of Commerce (B.COM general )

A) Year of establishment of department  - The department was established in 2018.
B) Infrastructure - Proper equipped classroom is provided to the students ,along with separate computer lab for practical’s and library. The central library of the college consists of various books by different eminent authors related to the course structure.
C)  Intake Capacity –  50 (fifty)
D) Faculties – PRITAM DHARA, POULAMI SINHA, BIDHAN BAIDYA.
E) Brief of the department – The entire three year B.Com. General Course of study  degree , is divided into 6 Semester-wise Structure under  CBCS (Choice Based Credit System) . The vision & Mission of the department is to – 
i)In the first semester primary motive is to make the students learnt about the financial accounting principles ,introduction to accounting standards , introduction to accounting theory , determination of business income , Accounting for special sales transaction, Insurance claim for loss of stock and for loss of profit e.tc  in Financial Accounting-I and Management - Concept, Importance, Functions, Universality of management; Levels of management; Managerial tasks and skills, Different Schools of Management Thought: Classical School--- Contributions of Taylor and Fayol; Neo-classical School---Human Relations approach and Behavioral Science approach ,e.t.c in Principles and Practice of management.
ii)In the second semester , students are made learnt about the definition of costing, Objectives of Cost Accounting And Management Accounting, Cost Accounting Vs. Management Accounting, Installing a good Cost Accounting System, Essentials of good Cost Accounting System, valuation of material cost and control , Labour Employee Cost And incentive system  , Cost Book keeping , e.t.c  in COST AND MANAGEMENT ACCOUNTING &  basics of BUSINESS MATHEMATICS AND STATISTICS .
iii)Third semester of the course includes BUSINESS REGULATORY FRAMEWORK , INFORMATION TECHNOLOGY & ITS BUSINESS APPLICATIONS , FINANCIAL ACCOUNTING II .Where ,  The Indian Contract Act,1872 , The Consumers Protection Act,1986 , Electronic Commerce Act, 1998 e.t.c  are the few which are taught in BRF .Where as basics of computer  & Computer fundamentals are taught in IT ,and students were also made familiar with the advanced accountancy.
iv)In the fourth semester students are given both theoretical and hands on training on  procedure of tax – filling and submission of tax return ,  in TAX RETURNS & FILING OF TAX RETURNS , they are also made learnt on computation of Income and Tax liability under  various heads ,exemptions ,overall GST module in DIRECT & INDIRECT TAXATION ,along with Business Economics.
v)In the fifth semester students are taught about the various auditing procedure ,auditing technique ,role and qualities of an Auditor  in the subject AUDITING. In ENTREPRENEURSHIP DEVELOPMENT students are made learnt about the importance of entrepreneurship and creative behaviour; Dimensions of entrepreneurship: intrapreneurship, technopreneurship, cultural entrepreneurship, international entrepreneurship, netpreneurship, ecopreneurship, and social entrepreneurship,e.t.c.Students are also given brief idea about the banking & insurance sector in BANKING AND INSURANCE , and preparation of Company Final Accounts , Accounting for Shares and Debentures, Amalgamation, Absorption and Reconstruction of Company, Accounting for Holding Company,in CORPORATE ACCOUNTING.
vi) In the final semester , Introduction to Marketing Management, Fundamentals of HRM , is taught in MARKETING MANAGEMENT AND HUMAN RESOURCE MANAGEMENT .In  BUSINESS COMMUNICATION & E-COMMERCE students are taught about the tools and type of communication along with digital payments & E-commerce business models .In FINANCIAL STATEMENT ANALYSIS students are taught about the process of analyzing a company's financial statements for decision-making purposes and how external stakeholders use it to understand the overall health of an organization as well as to evaluate financial performance and business value. In BUSINESS ETHICS & CORPORATE GOVERNANCE students were made learnt about the  Social Aspects of Business Ethics, Managing Ethical Dilemmas along with Framework of Corporate Governance in India & CSR.

ONLINE CLASSES - During this pandemic , department is rigorously continuing the “Student-Teaching – Learning “ process without giving a break through online interactive platforms along with LMS , introduced by the college.As the guideline paved by our respected Principal  ,Dr.Soma Ghosh madam, the department is trying utmost in bringing the “ College towards the Students “.Approximately 6 classes are taken by the teachers in a week  along with study materials ,online lectures ,home –assignments ,doubt clearing classes, e.t.c.

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