

B-COM in General at Anjuman-e-Islam's Anjuman Arts, Science, Commerce College & P.G. Studies, Dharwad


Dharwad, Karnataka
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About the Specialization
What is General at Anjuman-e-Islam's Anjuman Arts, Science, Commerce College & P.G. Studies, Dharwad Dharwad?
This B.Com program at Anjuman Arts, Science, Commerce College & P.G. Centre, Dharwad, affiliated with Karnatak University, focuses on building a strong foundation in core commerce subjects. It equips students with essential knowledge in accounting, finance, taxation, marketing, and business management, vital for India''''s dynamic economic landscape. The curriculum is designed to provide comprehensive understanding, preparing graduates for various roles in the industry.
Who Should Apply?
This program is ideal for 10+2 graduates aspiring for a career in business, finance, or accounting. It caters to students seeking to develop analytical skills, financial literacy, and a holistic understanding of commercial operations. It also serves as a strong academic base for those planning to pursue professional qualifications like CA, CS, CMA, or higher education such as M.Com or MBA in India.
Why Choose This Course?
Graduates of this program can expect diverse career paths in accounting, auditing, taxation, banking, financial analysis, and general business administration across India. Entry-level salaries typically range from INR 2.5 to 4 LPA, with significant growth potential in both private and public sectors. The degree provides a solid foundation for managerial roles and entrepreneurial ventures in the Indian market.

Student Success Practices
Foundation Stage
Master Core Accounting & Economic Principles- (Semester 1-2)
Focus on understanding the double-entry system, financial statements, basic economic theories, and market principles. Regularly solve practical problems from textbooks and supplementary materials. Develop strong foundational knowledge for all commerce concepts.
Tools & Resources
Tally ERP (basic level), accounting software tutorials, NPTEL videos on financial literacy, class problem-solving sessions, textbooks and solution guides
Career Connection
Strong fundamentals are essential for all commerce roles, forming the base for advanced accounting, finance, and taxation careers, highly valued in Indian companies.
Develop Analytical & Quantitative Skills- (Semester 1-2)
Dedicate time to master business mathematics and statistics concepts. Practice data interpretation, financial calculations, and statistical tools regularly to build strong problem-solving and logical reasoning abilities.
Tools & Resources
Microsoft Excel for data analysis, online tutorials for statistical concepts, Kautilya financial calculators (online or app), quizzes on quantitative aptitude
Career Connection
Crucial for roles in financial analysis, market research, and data-driven decision-making, which are increasingly important in diverse Indian business sectors.
Enhance Communication & Business English- (Semester 1-2)
Actively participate in English language classes, group discussions, and presentations. Practice drafting business letters, reports, and emails to improve professional communication skills, both written and verbal.
Tools & Resources
Business English communication guides, Toastmasters International clubs (if available), online grammar checkers, mock interviews, presentation software (PowerPoint/Google Slides)
Career Connection
Essential for corporate communication, client interaction, and effective teamwork in any professional setting, significantly boosting employability in India.
Intermediate Stage
Gain Practical Exposure in Taxation & Law- (Semester 3-5)
Seek short-term internships or volunteer opportunities with local Chartered Accountants, tax consultants, or legal firms. Apply theoretical knowledge of Income Tax and Company Law to real-world scenarios and understand compliance procedures.
Tools & Resources
Income Tax Act and GST Act handbooks, online tax filing portals (for understanding), CA firm internship opportunities, case studies on legal compliance
Career Connection
Directly prepares students for roles in tax advisory, compliance, corporate secretarial services, and legal departments, which are high-demand areas in Indian businesses.
Build Financial Management Acumen- (Semester 3-5)
Analyze case studies on capital budgeting, working capital management, and financial decision-making. Participate in finance-related workshops or virtual stock market simulations to apply concepts of investment and risk.
Tools & Resources
Financial newspapers like The Economic Times, Business Standard, investment platforms like Zerodha (for learning), online financial modeling courses, financial news analysis
Career Connection
Leads to careers in corporate finance, investment banking (entry-level), and portfolio management, crucial roles in India''''s expanding financial services sector.
Explore Entrepreneurial Opportunities & Skills- (Semester 3-5)
Develop a basic business plan for a hypothetical venture. Attend entrepreneurship workshops or local startup meetups to understand the Indian startup ecosystem and cultivate innovative thinking.
Tools & Resources
Niti Aayog''''s Startup India initiatives, local incubation centers, mentorship from local business owners, business plan competition participation, online courses on innovation
Career Connection
Fosters an entrepreneurial mindset, preparing students to launch their own ventures or contribute innovatively to existing businesses and startups across India.
Advanced Stage
Prepare for Professional Certifications & Placements- (Semester 6)
Start preparing for entrance exams for professional courses like CA, CS, CMA, or competitive exams for banking and government jobs. Actively engage in campus recruitment drives and mock interviews to hone job readiness.
Tools & Resources
Coaching institutes for professional exams, online aptitude test platforms, career counseling services, resume building workshops, online interview practice
Career Connection
Directly enhances employability for high-demand roles in accounting firms, financial institutions, and corporate sectors throughout India, facilitating smooth entry into the workforce.
Deepen Expertise in Indirect Taxation (GST) & Auditing- (Semester 6)
Undertake projects or advanced case studies focused on Goods and Services Tax (GST) compliance and auditing procedures. Understand the practical implications of tax reforms and statutory audit requirements.
Tools & Resources
Institute of Chartered Accountants of India (ICAI) resources, GST portal (for practical understanding), auditing standards publications, tax software demonstrations
Career Connection
Positions in indirect tax consulting, audit firms, and compliance departments are readily available in the Indian market, requiring specialized knowledge in these areas.
Cultivate Strategic Management & International Business Acumen- (Semester 6)
Analyze global business strategies and the challenges/opportunities for Indian companies in international markets. Participate in simulations or discussions on supply chain management and global trade dynamics.
Tools & Resources
Harvard Business Review case studies (simplified versions), UNCTAD reports, export-import data portals, business news on international trade
Career Connection
Opens doors to roles in international trade, export-import companies, supply chain management, and global business development within multinational corporations operating in India.
Program Structure and Curriculum
Eligibility:
- As per Karnatak University Dharwad norms (typically 10+2 or equivalent with Commerce background)
Duration: 6 semesters / 3 years
Credits: 138 Credits
Assessment: Internal: 20% (for theory), 20% (for practicals), External: 80% (for theory), 80% (for practicals)
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-1.1 | Language I (Kannada/Sanskrit/Hindi) | Compulsory Language | 3 | Prose and Poetry, Grammar and Composition, Functional Language, Cultural Context, Communication Skills |
| BCOM-1.2 | Language II (English) | Compulsory Language | 3 | Literary Texts, Grammar and Usage, Business Communication Basics, Writing Skills, Reading Comprehension |
| BCOM-1.3 | Financial Accounting - I | Core | 4 | Introduction to Accounting, Accounting Principles and Concepts, Journal, Ledger, Trial Balance, Subsidiary Books, Preparation of Final Accounts |
| BCOM-1.4 | Principles of Marketing | Core | 4 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Market Segmentation, Targeting, Positioning, Product and Pricing Decisions |
| BCOM-1.5 | Indian Financial System | Core | 4 | Overview of Financial System, Financial Markets and Instruments, Financial Institutions, Role of RBI and SEBI, Banking and Non-Banking Financial Companies |
| BCOM-1.6 | Fundamentals of Business Mathematics | Core | 4 | Arithmetic Progressions, Geometric Progressions, Matrices and Determinants, Ratio, Proportion, Variation, Financial Mathematics (Interest, Annuities) |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-2.1 | Language I (Kannada/Sanskrit/Hindi) | Compulsory Language | 3 | Advanced Prose and Poetry, Essay Writing, Translation Practice, Communication Ethics, Cultural Readings |
| BCOM-2.2 | Language II (English) | Compulsory Language | 3 | Effective Business Communication, Report Writing, Correspondence Skills, Presentation Skills, Vocabulary and Grammar Refinement |
| BCOM-2.3 | Financial Accounting - II | Core | 4 | Consignment Accounts, Joint Venture Accounts, Branch Accounts, Departmental Accounts, Hire Purchase and Installment Systems |
| BCOM-2.4 | Marketing Management | Core | 4 | Product Life Cycle, Branding and Packaging, Distribution Channels, Promotion Mix, Digital Marketing Basics |
| BCOM-2.5 | Monetary and Financial Economics | Core | 4 | Money and Inflation, Monetary Policy, Financial Institutions, Interest Rates and their Determinants, International Finance Basics |
| BCOM-2.6 | Fundamentals of Business Statistics | Core | 4 | Measures of Central Tendency, Measures of Dispersion, Correlation and Regression, Index Numbers, Time Series Analysis |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-3.1 | Language I (Kannada/Sanskrit/Hindi) | Compulsory Language | 3 | Literary Criticism, Creative Writing, Regional Literature, Public Speaking, Advanced Translation |
| BCOM-3.2 | Language II (English) | Compulsory Language | 3 | Advanced Business Communication, Negotiation Skills, Cross-Cultural Communication, Drafting Official Documents, Group Discussion Techniques |
| BCOM-3.3 | Corporate Accounting - I | Core | 4 | Issue and Forfeiture of Shares, Issue of Debentures, Redemption of Debentures, Underwriting of Shares, Financial Statements of Companies |
| BCOM-3.4 | Financial Management | Core | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting, Cost of Capital, Leverage Analysis |
| BCOM-3.5 | Entrepreneurship Development | Core | 4 | Concept of Entrepreneurship, Entrepreneurial Environment, Project Identification and Formulation, Sources of Finance, Small Scale Industries in India |
| BCOM-3.6 | Income Tax - I | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession |
| BCOM-3.7 | Skill Enhancement Course - I (e.g., Computer Applications in Business) | Skill Enhancement | 2 | MS Office Applications, Data Entry and Spreadsheet Management, Presentation Tools, Basic Internet and Email, Cyber Security Basics |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-4.1 | Language I (Kannada/Sanskrit/Hindi) | Compulsory Language | 3 | Poetry and Drama Analysis, Literary Movements, Journalism Basics, Cultural Studies, Effective Oratory |
| BCOM-4.2 | Language II (English) | Compulsory Language | 3 | Technical Writing, Intercultural Communication, Public Relations Basics, Crisis Communication, Job Application Skills |
| BCOM-4.3 | Corporate Accounting - II | Core | 4 | Amalgamation of Companies, Internal Reconstruction, Liquidation of Companies, Valuation of Goodwill and Shares, Banking Companies Accounts |
| BCOM-4.4 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Cost Concepts and Classifications, Material Costing, Labour Costing, Overhead Costing |
| BCOM-4.5 | Company Law | Core | 4 | Introduction to Company Law, Types of Companies, Memorandum and Articles of Association, Share Capital and Debentures, Management and Administration of Companies |
| BCOM-4.6 | Income Tax - II | Core | 4 | Income from Capital Gains, Income from Other Sources, Clubbing of Income, Set-off and Carry Forward of Losses, Deductions from Gross Total Income |
| BCOM-4.7 | Skill Enhancement Course - II (e.g., Business Communication) | Skill Enhancement | 2 | Verbal and Non-Verbal Communication, Listening Skills, Interview Techniques, Report Writing, Presentation Skills |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-5.1 | Advanced Financial Accounting | Core | 4 | Accounting Standards, Partnership Accounts - Admission, Retirement, Death, Dissolution of Partnership Firms, Insurance Claims, Accounting for Government Grants |
| BCOM-5.2 | Auditing | Core | 4 | Introduction to Auditing, Types of Audit, Audit Planning and Procedures, Internal Control, Audit Report |
| BCOM-5.3 | Banking Law and Operations | Core | 4 | Banking Regulation Act, Types of Banks, Banker-Customer Relationship, Negotiable Instruments Act, Payment Systems in India |
| BCOM-5.4 | Business Research Methods | Core | 4 | Introduction to Research, Research Design, Data Collection Methods, Sampling Techniques, Data Analysis and Interpretation |
| BCOM-5.5 | Indirect Taxes | Core | 4 | Introduction to Indirect Taxes, Central Excise Duty, Customs Duty, Service Tax (Historical Context), Overview of GST (Introductory) |
| BCOM-5.6 | Open Elective - I | Elective | 3 | Diverse topics based on student choice, Could include subjects from other faculties, Focus on interdisciplinary learning, Enhancing general knowledge, Skill development beyond core commerce |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM-6.1 | Accounting for Business Decisions | Core | 4 | Marginal Costing, Budgetary Control, Standard Costing, Responsibility Accounting, Relevant Costing for Decisions |
| BCOM-6.2 | Goods and Services Tax (GST) | Core | 4 | Introduction to GST, GST Council and Administration, Taxable Event - Supply, Input Tax Credit, Registration, Returns and Payment under GST |
| BCOM-6.3 | International Business | Core | 4 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market, International Monetary System, Global Business Environment |
| BCOM-6.4 | Management Accounting | Core | 4 | Introduction to Management Accounting, Financial Statement Analysis, Fund Flow Statement, Cash Flow Statement, Ratio Analysis |
| BCOM-6.5 | Supply Chain Management | Core | 4 | Introduction to SCM, Logistics Management, Inventory Management, Warehousing and Transportation, Global Supply Chains |
| BCOM-6.6 | Open Elective - II | Elective | 3 | Diverse topics based on student interest, Opportunity for cross-disciplinary learning, Fostering holistic development, Skill enhancement in chosen non-commerce areas, Broadening academic horizons |




