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B-COM in General at A.D.V.S. Arts & Commerce First Grade College
Davangere, Karnataka
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About the Specialization
What is General at A.D.V.S. Arts & Commerce First Grade College Davangere?
This B.Com program at Adi Dravida Vidya Samsthe (R) Arts & Commerce First Grade College, affiliated with Davangere University, focuses on building a strong foundation in commerce, accounting, and business administration. Designed to meet the evolving demands of the Indian economic landscape, the curriculum emphasizes both theoretical knowledge and practical skills, preparing students for diverse roles in trade, finance, and industry within the country. The program is distinctive in its blend of traditional commerce subjects with modern business applications.
Who Should Apply?
This program is ideal for 10+2 graduates with a keen interest in business and finance, seeking entry into India''''s dynamic corporate sector. It also caters to individuals aspiring for careers in accounting, taxation, banking, and management. Students who demonstrate analytical thinking, a flair for numbers, and an eagerness to understand economic principles will find this program particularly rewarding. No specific prior commerce background is strictly mandatory, though it is beneficial.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as accountants, auditors, financial analysts, tax consultants, and marketing executives in various sectors. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with experienced professionals earning significantly more. The strong foundational knowledge provides a pathway to higher studies like M.Com, MBA, CA, or CS, aligning with professional certifications sought after by Indian companies for career growth.
Student Success Practices
Foundation Stage
Master Foundational Accounting Principles- (Semester 1-2)
Develop a strong grasp of basic accounting concepts, journal entries, ledger posting, and preparation of final accounts. Utilize practice problems from textbooks and online resources to solidify understanding.
Tools & Resources
T.S. Grewal textbooks, P.C. Tulsian textbooks, Accounting software tutorials (e.g., Tally introduction), YouTube tutorials
Career Connection
Essential for all finance and accounting roles, forms the bedrock for advanced accounting and auditing careers in India.
Build Effective Communication Skills- (Semester 1-2)
Actively participate in English and Indian language classes, focusing on written reports, presentations, and group discussions. Practice public speaking and professional email etiquette to enhance workplace readiness.
Tools & Resources
Toastmasters International clubs (if available), Online grammar checkers like Grammarly, Mock interviews, Peer feedback sessions
Career Connection
Crucial for corporate communication, client interaction, and ascending leadership roles in any Indian business environment.
Develop Basic Computer Literacy for Business- (Semester 1-2)
Become proficient in MS Office Suite (Word, Excel, PowerPoint) and understand internet fundamentals. Learn to manage files, create presentations, and perform basic data entry, which are vital skills.
Tools & Resources
Microsoft Learn tutorials, NPTEL courses on computer fundamentals, Campus computer labs
Career Connection
Essential for almost all modern office jobs, improving efficiency and data handling capabilities in Indian companies.
Intermediate Stage
Engage with Cost and Corporate Accounting- (Semester 3-4)
Solve complex problems related to corporate accounts, cost sheets, and variance analysis. Understand their implications for business decision-making and actively participate in problem-solving workshops.
Tools & Resources
Advanced accounting problem books, Online accounting forums, Industry guest lectures on cost management
Career Connection
Prepares students for roles in corporate finance, management accounting, and financial reporting in large Indian enterprises.
Analyze Indian Financial Markets- (Semester 3-4)
Follow current events in the Indian stock market, banking sector, and financial news. Understand the functions of SEBI, RBI, and various financial instruments to gain practical insight.
Tools & Resources
Economic Times, Livemint, NSE/BSE websites, Financial news apps, Virtual stock market games
Career Connection
Valuable for careers in banking, investment, financial advisory, and wealth management firms in India.
Cultivate Entrepreneurial Mindset- (Semester 3-4)
Explore business ideas, develop preliminary business plans, and learn about government schemes supporting startups in India. Participate in college entrepreneurship cells or innovation challenges.
Tools & Resources
Startup India resources, Government schemes websites (MSME), Local Chamber of Commerce events
Career Connection
Fosters qualities for self-employment, starting own ventures, or contributing to new business development roles within organizations in India.
Advanced Stage
Master Taxation and Audit Practices- (Semester 5-6)
Gain expertise in Income Tax and GST computations for individuals and businesses. Understand auditing procedures, internal controls, and report generation through practical application.
Tools & Resources
Income Tax Act, GST Act documents, Professional tax software trials, CA/CS firms for internships
Career Connection
Direct pathway to careers as tax consultants, auditors, and compliance officers in accounting firms or corporate finance departments in India.
Develop Financial Management Acumen- (Semester 5-6)
Learn to evaluate investment projects, manage working capital, and understand corporate financial strategies through case studies and practical exercises for real-world relevance.
Tools & Resources
Financial modeling software (Excel), Business simulation games, Real-world company financial reports
Career Connection
Prepares for roles in corporate finance, financial planning, investment banking, and treasury functions within Indian companies.
Execute a Comprehensive Project Work- (Semester 6)
Undertake a research project or an internship with a company, applying theoretical knowledge to real-world business problems, collecting data, analyzing findings, and presenting conclusions effectively.
Tools & Resources
Research methodology guides, Statistical software (e.g., SPSS, R for basic analysis), Company databases, Faculty mentorship
Career Connection
Demonstrates problem-solving abilities, research skills, and practical application, highly valued during Indian campus placements and for future career progression.
Program Structure and Curriculum
Eligibility:
- Pass in PUC (10+2) or equivalent examination from a recognized board.
Duration: 3 years / 6 semesters
Credits: 114 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC 1.1 | Indian Language - I (Kannada/Sanskrit/Hindi/Urdu etc.) | Ability Enhancement Compulsory Course | 2 | Prose, Poetry, Grammar, Communication Skills |
| AECC 1.2 | English Language - I | Ability Enhancement Compulsory Course | 2 | Functional English, Comprehension, Writing Skills, Grammar |
| DSC 1.3 | Financial Accounting - I | Discipline Specific Core | 4 | Accounting Principles, Journal and Ledger, Trial Balance, Final Accounts, Rectification of Errors |
| DSC 1.4 | Business Economics - I | Discipline Specific Core | 4 | Nature of Economics, Demand and Supply Analysis, Production and Cost, Market Structures, Pricing Methods |
| DSC 1.5 | Principles of Management | Discipline Specific Core | 4 | Management Concepts, Planning and Decision Making, Organizing and Staffing, Directing and Leading, Controlling and Coordination |
| SEC 1.6 | Office Management | Skill Enhancement Course | 2 | Office Functions, Office Organization, Records Management, Modern Office Equipment, Office Automation |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC 2.1 | Indian Language - II (Kannada/Sanskrit/Hindi/Urdu etc.) | Ability Enhancement Compulsory Course | 2 | Advanced Prose, Literary Forms, Cultural Contexts, Language Application |
| AECC 2.2 | English Language - II | Ability Enhancement Compulsory Course | 2 | Business Correspondence, Report Writing, Public Speaking, Vocabulary Building |
| DSC 2.3 | Financial Accounting - II | Discipline Specific Core | 4 | Branch Accounts, Departmental Accounts, Hire Purchase System, Installment Payment System, Royalty Accounts |
| DSC 2.4 | Business Economics - II | Discipline Specific Core | 4 | Macro Economics, National Income, Consumption and Investment, Inflation and Deflation, Monetary and Fiscal Policy |
| DSC 2.5 | Quantitative Techniques for Business | Discipline Specific Core | 4 | Matrices and Determinants, Commercial Arithmetic, Interest and Annuity, Ratio and Proportion, Index Numbers |
| SEC 2.6 | Fundamentals of Computers | Skill Enhancement Course | 2 | Computer Basics, Operating Systems, MS Office Suite (Word, Excel, PPT), Internet Concepts, Data Management |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC 3.1 | Indian Language - III (Kannada/Sanskrit/Hindi/Urdu etc.) | Ability Enhancement Compulsory Course | 2 | Regional Literature, Cultural Texts, Critical Analysis, Advanced Grammar |
| AECC 3.2 | English Language - III | Ability Enhancement Compulsory Course | 2 | Advanced Communication, Presentation Skills, Group Discussion Techniques, Interview Preparation |
| DSC 3.3 | Corporate Accounting - I | Discipline Specific Core | 4 | Company Accounts, Issue of Shares and Debentures, Redemption of Debentures, Underwriting of Shares, Financial Statements of Companies |
| DSC 3.4 | Cost Accounting | Discipline Specific Core | 4 | Cost Concepts, Elements of Cost, Material Costing, Labour Costing, Overhead Costing |
| DSC 3.5 | Indian Financial System | Discipline Specific Core | 4 | Financial Markets, Financial Institutions, Money Market, Capital Market, SEBI Regulations |
| SEC 3.6 | E-Commerce | Skill Enhancement Course | 2 | E-Commerce Models, Electronic Payment Systems, Online Marketing, Cyber Security in E-commerce, Legal Aspects of E-Commerce |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC 4.1 | Indian Language - IV (Kannada/Sanskrit/Hindi/Urdu etc.) | Ability Enhancement Compulsory Course | 2 | Modern Writings, Translation Skills, Public Discourse, Literary Criticism |
| AECC 4.2 | English Language - IV | Ability Enhancement Compulsory Course | 2 | Professional Writing, Technical Communication, Business Etiquette, Intercultural Communication |
| DSC 4.3 | Corporate Accounting - II | Discipline Specific Core | 4 | Amalgamation of Companies, Absorption of Companies, Internal Reconstruction, Valuation of Goodwill, Valuation of Shares |
| DSC 4.4 | Management Accounting | Discipline Specific Core | 4 | Financial Statement Analysis, Ratio Analysis, Fund Flow Statement, Cash Flow Statement, Budgetary Control |
| DSC 4.5 | Marketing Management | Discipline Specific Core | 4 | Marketing Mix, Product Life Cycle, Pricing Strategies, Promotion Decisions, Distribution Channels |
| SEC 4.6 | Entrepreneurship Development | Skill Enhancement Course | 2 | Entrepreneurial Traits, Business Idea Generation, Business Plan Preparation, Sources of Funding, Support Institutions for Entrepreneurs |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 5.1 | Income Tax - I | Discipline Specific Core | 4 | Basic Concepts of Income Tax, Residential Status, Income from Salary, Income from House Property, Deductions from Gross Total Income |
| DSC 5.2 | Auditing | Discipline Specific Core | 4 | Types of Audit, Audit Planning, Internal Control System, Vouching and Verification, Audit Report |
| DSE 5.3 A | Banking Law and Operations | Discipline Specific Elective | 4 | Banking Systems, Negotiable Instruments Act, Banker-Customer Relationship, Digital Banking, RBI and Banking Regulations |
| DSE 5.4 A | Business Law | Discipline Specific Elective | 4 | Indian Contract Act, Sale of Goods Act, Consumer Protection Act, Partnership Act, Company Law Overview |
| OE 5.5 | Open Elective (e.g., Environmental Studies / General Studies) | Open Elective | 3 | Environmental Management, Sustainable Development, Social Issues, Human Rights, Public Administration Basics |
| SEC 5.6 A | Computerized Accounting Package (Tally) | Skill Enhancement Course | 2 | Tally Software Basics, Company Creation in Tally, Voucher Entry, Ledger Management, Generating Financial Reports |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 6.1 | Income Tax - II | Discipline Specific Core | 4 | Income from Capital Gains, Profits & Gains of Business/Profession, Income from Other Sources, Clubbing of Income, Tax Planning |
| DSC 6.2 | Goods & Services Tax (GST) | Discipline Specific Core | 4 | GST Concepts and Scope, Levy and Collection of GST, Input Tax Credit, Registration under GST, GST Returns |
| DSE 6.3 A | Financial Management | Discipline Specific Elective | 4 | Capital Budgeting, Working Capital Management, Cost of Capital, Leverage Analysis, Dividend Policy |
| DSE 6.4 A | Management Information System (MIS) | Discipline Specific Elective | 4 | MIS Concepts, Information Systems for Business, Database Management, Decision Support Systems, E-business and E-governance |
| DSE 6.5 | Project Work | Discipline Specific Elective / Project | 3 | Research Methodology, Data Collection and Analysis, Report Writing, Literature Review, Presentation Skills |
| SEC 6.6 A | Business Analytics | Skill Enhancement Course | 2 | Introduction to Business Analytics, Data Visualization, Descriptive Analytics, Predictive Analytics Basics, Data-driven Decision Making |
