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BACHELOR-OF-COMMERCE in General at Acharya Patashala Evening College

Acharya Patashala Evening College, established in 1964 and affiliated with Bangalore University, stands as a prominent institution in Bengaluru. It offers quality undergraduate programs in Arts and Commerce, including B.A. and B.Com, catering to working professionals and aspiring students seeking flexible and accessible higher education. The college is known for its focused academic environment.

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Bengaluru, Karnataka

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About the Specialization

What is General at Acharya Patashala Evening College Bengaluru?

This Bachelor of Commerce (B.Com) program at Acharya Patashala Evening College of Arts and Commerce focuses on building a strong foundational understanding of business, finance, accounting, and management principles. It is designed to equip students with essential knowledge and skills relevant to various sectors of the Indian economy, preparing them for diverse roles in the dynamic commercial landscape. The program emphasizes both theoretical knowledge and practical applications within the Indian business context.

Who Should Apply?

This program is ideal for recent 10+2 graduates aspiring for a career in commerce, accounting, banking, and general management roles. It also suits individuals seeking to establish their own businesses or pursue higher education in related fields. The evening college format makes it particularly suitable for working professionals looking to upskill or those transitioning into the commerce sector who need flexible study options.

Why Choose This Course?

Graduates of this program can expect to pursue various India-specific career paths such as accountants, tax consultants, financial analysts, business development executives, and bank officers. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential for experienced professionals. The curriculum aligns with the requirements for professional certifications like CA, CS, and CMA, providing a strong academic base for these competitive examinations.

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Student Success Practices

Foundation Stage

Master Fundamental Accounting & Business Concepts- (Semester 1-2)

Dedicate time to thoroughly understand core subjects like Financial Accounting and Indian Financial System. Form study groups with peers to discuss complex topics and solve problems, especially for numerical subjects. Regularly revise concepts to build a strong base for advanced courses.

Tools & Resources

Textbooks, Online accounting tutorials, Previous year question papers, Peer study groups

Career Connection

A strong foundation in these core areas is crucial for all commerce-related careers, including accounting, finance, and banking, directly impacting placement readiness and performance in competitive exams.

Enhance Digital Literacy and Communication Skills- (Semester 1-2)

Actively engage with Skill Enhancement Courses (SECs) like Digital Fluency and Computer Applications. Practice using productivity tools (MS Office) and basic accounting software (Tally). Participate in English language labs and debates to improve business communication.

Tools & Resources

Microsoft Office Suite, Tally ERP 9, Grammarly, Toastmasters (if available)

Career Connection

These skills are highly sought after by Indian employers, improving employability for various administrative, analytical, and client-facing roles in the modern workplace.

Cultivate Time Management for Evening Studies- (Semester 1-2)

For evening college students, efficient time management is critical. Create a realistic daily schedule that balances classes, self-study, and any other commitments. Prioritize tasks and avoid procrastination to maintain academic performance amidst a busy routine.

Tools & Resources

Digital calendars (Google Calendar), Task management apps (Todoist), Study planners

Career Connection

Developing strong self-discipline and time management skills early on are invaluable for professional success, especially in demanding entry-level positions in India.

Intermediate Stage

Gain Practical Exposure through Internships/Projects- (Semester 3-4)

Seek short-term internships during semester breaks at local accounting firms, banks, or small businesses in Bengaluru. Even voluntary projects or part-time work related to finance or administration can provide invaluable practical experience to supplement theoretical learning.

Tools & Resources

Internshala, Naukri.com, LinkedIn, College placement cell

Career Connection

Practical experience significantly boosts resume strength for placements in India, demonstrating real-world application of skills and understanding of industry practices.

Deep Dive into Taxation and Corporate Laws- (Semester 3-4)

Focus intensely on subjects like Income Tax Law and GST. Follow current amendments and government policies. Consider taking online courses or workshops specifically on Indian taxation to build expertise beyond the curriculum.

Tools & Resources

Income Tax Act, 1961, GST Portal, ICAI publications, Online tax courses

Career Connection

Proficiency in Indian tax laws is a direct pathway to careers as tax consultants, compliance officers, or roles in corporate finance departments, which are in high demand across all sectors.

Develop Analytical and Problem-Solving Skills- (Semester 3-4)

Actively engage in solving case studies and numerical problems in subjects like Corporate Accounting and Business Statistics. Participate in college competitions, quizzes, and workshops focusing on data analysis and critical thinking relevant to business scenarios.

Tools & Resources

Financial newspapers (Economic Times), Business magazines, Online platforms for aptitude tests

Career Connection

Strong analytical skills are crucial for roles in financial analysis, market research, and management consulting, opening doors to higher-level strategic positions in Indian companies.

Advanced Stage

Strategize for Placements and Professional Certifications- (Semester 5-6)

Start preparing for campus placements by refining your resume, practicing interview skills, and attending mock interviews. Simultaneously, explore and begin preparing for professional certifications like CA Foundation, CMA, or NISM certifications if they align with your career goals.

Tools & Resources

College placement cell, Career counselors, Online interview platforms, Study materials for professional exams

Career Connection

Proactive placement preparation and pursuing relevant certifications significantly enhance job prospects and salary packages in India''''s competitive job market.

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

Utilize the final semester project work or internship as an opportunity to apply all learned concepts to a real-world business problem. Focus on robust research methodology, data analysis, and developing practical solutions relevant to the Indian industry context. Present findings professionally.

Tools & Resources

Research databases, Statistical software (if applicable), Project mentors, Presentation software

Career Connection

A well-executed project demonstrates independent research capabilities, problem-solving skills, and industry relevance, highly valued by employers for roles requiring critical thinking.

Build a Professional Network and Stay Updated- (Semester 5-6)

Attend industry seminars, workshops, and guest lectures to network with professionals in your field of interest. Follow business news and market trends regularly. Connect with alumni and industry experts on platforms like LinkedIn to explore career opportunities and gain insights into the dynamic Indian business environment.

Tools & Resources

LinkedIn, Industry events (online/offline), Business news portals (Livemint, ET), Alumni network

Career Connection

Networking is crucial for uncovering hidden job opportunities, mentorship, and staying competitive in the Indian job market, fostering long-term career growth.

Program Structure and Curriculum

Eligibility:

  • Pass in PUC/10+2 (or equivalent) examination from any recognized board.

Duration: 6 Semesters / 3 Years

Credits: 128 Credits

Assessment: Internal: 40%, External: 60%

Semester-wise Curriculum Table

Semester 1

Subject CodeSubject NameSubject TypeCreditsKey Topics
Language I (Kannada/Sanskrit/Hindi/Urdu etc.)Language3Grammar and Composition, Prose and Poetry, Cultural Aspects, Communication Skills, Literary Appreciation
Language II (English)Language3Communicative English, Grammar and Usage, Reading Comprehension, Writing Skills, Spoken English
BC 1.1Financial Accounting ICore4Conceptual Framework of Accounting, Journal and Ledger, Trial Balance and Final Accounts, Depreciation Accounting, Accounting for Consignment
BC 1.2Indian Financial SystemCore4Structure of Indian Financial System, Financial Markets (Money Market, Capital Market), Financial Institutions (Banks, NBFCs), Regulatory Bodies (RBI, SEBI), Financial Instruments
BC 1.3Fundamentals of MarketingCore4Introduction to Marketing, Marketing Environment, Consumer Behavior, Marketing Mix (Product, Price, Place, Promotion), Marketing Research
Digital FluencySkill Enhancement Course (SEC)2Digital Technologies, Internet and Web Services, Cybersecurity, Digital Tools for Communication, Data Management
Health & WellnessAbility Enhancement Compulsory Course (AECC)2Physical Health, Mental Well-being, Nutrition and Diet, Stress Management, Lifestyle Diseases

Semester 2

Subject CodeSubject NameSubject TypeCreditsKey Topics
Language I (Kannada/Sanskrit/Hindi/Urdu etc.)Language3Advanced Grammar, Modern Literature, Writing Skills, Translation Practice, Public Speaking
Language II (English)Language3Business English, Report Writing, Email Etiquette, Presentation Skills, Vocabulary Building
BC 2.1Financial Accounting IICore4Partnership Accounts, Company Accounts, Branch Accounting, Departmental Accounts, Hire Purchase and Installment Systems
BC 2.2Business StatisticsCore4Measures of Central Tendency, Measures of Dispersion, Correlation and Regression, Index Numbers, Probability Distribution
BC 2.3Corporate AdministrationCore4Company Formation, Company Management (Directors, Meetings), Share Capital and Debentures, Company Secretary Role, Winding Up of Companies
Computer Applications for BusinessSkill Enhancement Course (SEC)2MS Office Suite (Word, Excel, PowerPoint), Data Analysis in Excel, Tally ERP Basics, Database Concepts, E-commerce platforms
Environmental StudiesAbility Enhancement Compulsory Course (AECC)2Ecosystems and Biodiversity, Environmental Pollution, Natural Resources, Sustainable Development, Environmental Ethics

Semester 3

Subject CodeSubject NameSubject TypeCreditsKey Topics
Language I (Kannada/Sanskrit/Hindi/Urdu etc.)Language3Applied Grammar, Regional Literature, Creative Writing, Debate and Discussion, Language and Society
Language II (English)Language3Soft Skills, Group Discussion Techniques, Interview Skills, Professional Communication, Interpersonal Skills
BC 3.1Corporate Accounting ICore4Issue and Forfeiture of Shares, Redemption of Debentures, Buy Back of Shares, Valuation of Goodwill and Shares, Amalgamation and Reconstruction
BC 3.2Income Tax Law and PracticeCore4Basic Concepts of Income Tax, Heads of Income (Salary, House Property), Profits and Gains of Business or Profession, Capital Gains, Income from Other Sources
Entrepreneurship DevelopmentSkill Enhancement Course (SEC)2Concept of Entrepreneurship, Process of Starting a Venture, Business Plan Preparation, Sources of Finance, Government Support for SMEs
Open Elective (e.g., General Management)Open Elective3Principles of Management, Functions of Management, Organizational Behavior, Decision Making, Leadership

Semester 4

Subject CodeSubject NameSubject TypeCreditsKey Topics
Language I (Kannada/Sanskrit/Hindi/Urdu etc.)Language3Functional Language Skills, Media and Communication, Ethical Communication, Interview Techniques, Cross-cultural Communication
Language II (English)Language3Legal and Commercial Correspondence, Formal Reports, Cross-cultural Communication, Negotiation Skills, Conflict Resolution
BC 4.1Corporate Accounting IICore4Consolidation of Accounts, Cash Flow Statement, Fund Flow Statement, Accounting for Banks, Accounting for Insurance Companies
BC 4.2Goods and Services Tax (GST)Core4Introduction to GST, Levy and Collection of GST, Input Tax Credit, Registration and Returns, GST Council and Administration
Research Methodology for BusinessSkill Enhancement Course (SEC)2Research Design, Data Collection Methods, Sampling Techniques, Data Analysis (Basic), Report Writing
Open Elective (e.g., Public Relations Management)Open Elective3Principles of PR, Media Relations, Crisis Management, Corporate Communication, Event Management

Semester 5

Subject CodeSubject NameSubject TypeCreditsKey Topics
BC 5.1Advanced Corporate AccountingCore4AS and Ind AS Overview, Valuation of Shares and Goodwill, Restructuring of Companies, Financial Reporting, Accounting for Foreign Currency Transactions
BC 5.2Management AccountingCore4Nature of Management Accounting, Cost Concepts and Classification, Marginal Costing and CVP Analysis, Budgetary Control, Standard Costing
BC 5.3AuditingCore4Principles of Auditing, Types of Audit, Internal Control, Audit Procedures, Audit Report
BC 5.4 ADiscipline Specific Elective - 1 (e.g., Investment Management)Elective4Investment Avenues, Risk and Return Analysis, Portfolio Management, Equity Valuation, Debt Instruments
BC 5.5 BDiscipline Specific Elective - 2 (e.g., Human Resource Management)Elective4HR Planning, Recruitment and Selection, Training and Development, Performance Appraisal, Compensation Management
Advanced Excel for BusinessSkill Enhancement Course (SEC)2Advanced Formulas and Functions, Data Validation, Pivot Tables and Charts, Macros and VBA Basics, Data Modeling

Semester 6

Subject CodeSubject NameSubject TypeCreditsKey Topics
BC 6.1Financial ManagementCore4Objectives of Financial Management, Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Policy
BC 6.2International BusinessCore4Globalization and International Trade, Theories of International Trade, Balance of Payments, Foreign Exchange Market, International Organizations
BC 6.3Business LawCore4Indian Contract Act, 1872, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019, Partnership Act, 1932
BC 6.4 ADiscipline Specific Elective - 3 (e.g., Banking Law and Operations)Elective4Banking Regulations Act, Types of Banks, Banker-Customer Relationship, Electronic Banking, Risk Management in Banks
BC 6.5 BDiscipline Specific Elective - 4 (e.g., Insurance Management)Elective4Principles of Insurance, Types of Insurance (Life, General), Insurance Contracts, Claims Management, IRDAI Regulations
BC P.6Project Work / InternshipProject4Problem Identification, Literature Review, Data Collection and Analysis, Report Writing, Presentation Skills
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