

B-COM in General at B. S. Abdur Rahman Crescent Institute of Science and Technology


Chengalpattu, Tamil Nadu
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About the Specialization
What is General at B. S. Abdur Rahman Crescent Institute of Science and Technology Chengalpattu?
This General B.Com program at B.S. Abdur Rahman Crescent Institute of Science and Technology focuses on building a strong foundation in commerce, finance, and management. It is designed to equip students with comprehensive knowledge essential for diverse roles in the Indian business landscape, emphasizing practical skills and ethical practices relevant to the evolving economy.
Who Should Apply?
This program is ideal for recent 12th-grade graduates with a keen interest in business operations, accounting, finance, and marketing. It also caters to individuals aspiring to pursue professional qualifications like CA, CS, or CMA, providing a robust academic base for future specialized studies in the rapidly growing Indian financial sector.
Why Choose This Course?
Graduates of this program can expect to pursue various career paths in India, including roles as accountants, financial analysts, marketing executives, or entrepreneurs. Entry-level salaries typically range from INR 2.5 to 4.5 lakhs annually, with significant growth potential in sectors like banking, ITES, and manufacturing, aligning with professional certifications.

Student Success Practices
Foundation Stage
Build Strong Accounting & Business Fundamentals- (Semester 1-2)
Focus diligently on core subjects like Financial Accounting, Business Economics, and Business Statistics. Attend all lectures, practice numerical problems regularly, and seek clarification from faculty. Join study groups to discuss concepts and solve problems collaboratively.
Tools & Resources
Tally ERP 9, NCERT business studies books, online tutorials for statistical concepts
Career Connection
A solid grasp of fundamentals is crucial for higher-level courses, competitive exams (CA, CS), and entry-level finance or accounting roles.
Enhance English Communication Skills- (Semester 1-2)
Actively participate in English for Professionals and Communication courses. Practice spoken English through daily conversations, presentations, and group discussions. Read business newspapers (e.g., The Economic Times, Business Standard) and listen to business news to improve vocabulary and comprehension.
Tools & Resources
IELTS/TOEFL practice materials, Grammarly, Duolingo, college''''s language lab
Career Connection
Excellent communication is vital for corporate interactions, interviews, client handling, and career progression in any industry.
Develop Basic Digital Literacy- (Semester 1-2)
Master essential computer skills, especially Microsoft Office Suite (Word, Excel, PowerPoint) taught in skill enhancement courses. Learn to use productivity tools for assignments and presentations. Explore basic data entry and analysis using spreadsheets.
Tools & Resources
Microsoft Office 365, online tutorials for Excel formulas, basic data visualization tools
Career Connection
Digital proficiency is a non-negotiable skill for almost all modern jobs, enabling efficient task execution and data handling in a corporate setup.
Intermediate Stage
Engage with Advanced Accounting & Taxation- (Semester 3-4)
Dive deep into Corporate Accounting, Cost Accounting, and Income Tax/GST. Solve case studies and practical problems. Attend workshops on Tally Prime or other accounting software. Consider volunteering for tax return preparation assistance during tax season.
Tools & Resources
Tally Prime, Income Tax Act online resources, GST portal, accounting software simulations
Career Connection
These skills are directly applicable to roles in corporate finance, taxation, auditing, and financial reporting, offering a competitive edge in job markets.
Explore Electives and Specializations- (Semester 3-4)
Wisely choose Generic Electives (GE) based on career interests. If interested in finance, pick a finance-related GE; if marketing, a marketing-related one. Research the career scope of different specializations and speak to seniors or alumni.
Tools & Resources
LinkedIn for career research, alumni networking events, career counseling services
Career Connection
Early specialization helps in building a focused skill set and résumé, making students more attractive to employers in specific domains.
Participate in Co-curricular Activities- (Semester 3-4)
Join commerce clubs, participate in business quizzes, case study competitions, and college fests. Take on leadership roles in organizing events to develop soft skills like teamwork, problem-solving, and leadership.
Tools & Resources
College event calendars, departmental clubs, inter-collegiate competition platforms
Career Connection
Employers value well-rounded candidates. Such activities enhance communication, leadership, and critical thinking, crucial for managerial roles.
Advanced Stage
Undertake Meaningful Internships & Projects- (Semester 5-6)
Actively seek internships in relevant fields (e.g., accounting firms, banks, marketing agencies, startups) during summer breaks or as part of the curriculum. Focus on practical learning and building a professional network. Make your project work relevant to current industry trends.
Tools & Resources
Internshala, LinkedIn, college''''s placement cell, industry contacts
Career Connection
Internships provide real-world experience, making students job-ready and often leading to pre-placement offers. Strong projects showcase practical application of knowledge.
Prepare for Placements & Higher Studies- (Semester 5-6)
Start preparing for campus placements by refining your resume, practicing aptitude tests, group discussions, and mock interviews. Explore options for higher education (M.Com, MBA, professional certifications) and prepare for entrance exams like CAT, MAT, or NMAT if planning further studies.
Tools & Resources
Placement cell resources, online aptitude test platforms (e.g., Indiabix), interview preparation guides, coaching centers
Career Connection
Proactive preparation maximizes chances of securing a good job or admission to a reputable postgraduate program immediately after graduation.
Network and Build Professional Connections- (Semester 5-6)
Attend industry seminars, workshops, and guest lectures. Connect with alumni and industry professionals on platforms like LinkedIn. Participate in professional body events related to commerce or finance. Build a strong professional network.
Tools & Resources
LinkedIn, industry association websites (e.g., FICCI, CII student chapters), college alumni network
Career Connection
Networking can open doors to job opportunities, mentorship, and career guidance, which are invaluable for long-term professional growth in India.
Program Structure and Curriculum
Eligibility:
- A pass in the 12th Standard Examination or an equivalent examination of any other board or university.
Duration: 3 years / 6 semesters
Credits: 140 Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC101 | English for Professionals | Ability Enhancement Compulsory Course | 3 | Fundamentals of English Language, Reading Comprehension Strategies, Effective Writing Skills, Listening and Speaking Proficiency, Grammar and Vocabulary Building |
| PC101 | Financial Accounting I | Program Core | 4 | Introduction to Financial Accounting, Accounting Equation and Rules, Journal and Ledger, Trial Balance Preparation, Final Accounts of Sole Proprietorship |
| PC102 | Business Economics | Program Core | 4 | Introduction to Economics, Demand Analysis and Elasticity, Production and Cost Analysis, Market Structures and Pricing, Macroeconomic Concepts |
| AL101 | Principles of Management | Allied | 3 | Nature and Significance of Management, Planning and Decision Making, Organizing and Staffing, Directing and Motivation, Controlling and Coordination |
| PC103 | Business Statistics | Program Core | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation Analysis, Regression Analysis |
| VAC101 | Value Added Course | Value Added Course | 1 | Professional Ethics, Communication Skills, Time Management, Teamwork and Collaboration, Basic Digital Literacy |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC102 | English for Communication | Ability Enhancement Compulsory Course | 3 | Advanced Reading Techniques, Business Correspondence, Presentation Skills, Group Discussion Techniques, Interview Preparation |
| PC104 | Financial Accounting II | Program Core | 4 | Partnership Accounts, Admission and Retirement of Partner, Dissolution of Partnership Firm, Hire Purchase and Installment System, Departmental Accounts |
| PC105 | Marketing Management | Program Core | 4 | Fundamentals of Marketing, Marketing Environment, Consumer Behavior, Product Decisions, Pricing and Promotion Strategies |
| AL102 | Business Environment | Allied | 3 | Components of Business Environment, Economic Environment, Political and Legal Environment, Socio-Cultural Environment, Technological Environment |
| PC106 | Banking and Financial Services | Program Core | 4 | Introduction to Banking System, Commercial Banks and Functions, Central Bank (RBI) and Monetary Policy, Negotiable Instruments, Financial Services |
| SEC101 | Skill Enhancement Course | Skill Enhancement Course | 1 | Computer Basics, MS Office Applications, Internet Usage, Data Management, Presentation Software Skills |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| PC201 | Corporate Accounting I | Program Core | 4 | Share Capital Accounts, Issue and Forfeiture of Shares, Debentures Issue and Redemption, Underwriting of Shares, Managerial Remuneration |
| PC202 | Cost Accounting | Program Core | 4 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Reconciliation of Cost and Financial Accounts |
| PC203 | Income Tax Law and Practice | Program Core | 4 | Basic Concepts of Income Tax, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession, Capital Gains and Other Sources |
| AL201 | Organizational Behaviour | Allied | 3 | Introduction to Organizational Behaviour, Perception and Learning, Motivation Theories, Leadership Styles, Group Dynamics and Teamwork |
| GE201 | Generic Elective I (E-Commerce) | Generic Elective | 3 | Introduction to E-Commerce, E-Commerce Business Models, E-Marketing Strategies, E-Payment Systems, E-Security |
| SEC201 | Entrepreneurship Development | Skill Enhancement Course | 1 | Concept of Entrepreneurship, Entrepreneurial Process, Business Plan Preparation, Funding for Startups, Challenges for Entrepreneurs |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| PC204 | Corporate Accounting II | Program Core | 4 | Valuation of Goodwill and Shares, Amalgamation of Companies, Absorption and Reconstruction, Liquidation of Companies, Consolidated Financial Statements |
| PC205 | Management Accounting | Program Core | 4 | Introduction to Management Accounting, Fund Flow Statement, Cash Flow Statement, Ratio Analysis, Budgetary Control |
| PC206 | Goods and Services Tax (GST) | Program Core | 4 | Introduction to GST, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit, GST Procedures |
| AL202 | Company Law | Allied | 3 | Introduction to Company Law, Incorporation of Company, Share Capital and Debentures, Management and Administration, Winding Up of Companies |
| GE202 | Generic Elective II (Business Ethics and Corporate Social Responsibility) | Generic Elective | 3 | Introduction to Business Ethics, Ethical Decision Making, Corporate Governance, Corporate Social Responsibility, Environmental Ethics |
| SEC202 | Professional Communication | Skill Enhancement Course | 1 | Business Communication Principles, Report Writing, Official Correspondence, Presentation Skills, Interview Techniques |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| PC301 | Auditing and Corporate Governance | Program Core | 4 | Fundamentals of Auditing, Types of Audit, Audit Planning and Internal Control, Audit Report, Corporate Governance and Ethics |
| PC302 | Capital Market Operations | Program Core | 4 | Introduction to Capital Market, Primary Market Operations, Secondary Market Operations, Stock Exchanges, SEBI Regulations |
| PC303 | International Business | Program Core | 4 | Nature of International Business, Theories of International Trade, Foreign Exchange Markets, Balance of Payments, Global Economic Environment |
| PE301 | Program Elective I (Financial Market Operations) | Program Elective | 3 | Money Market Instruments, Capital Market Instruments, Derivatives Market, Mutual Funds, Financial Sector Reforms |
| PE302 | Program Elective II (Investment Management) | Program Elective | 3 | Introduction to Investment, Risk and Return Analysis, Portfolio Management, Fundamental Analysis, Technical Analysis |
| PROJ301 | Project Work / Internship | Project | 2 | Research Problem Identification, Literature Review, Data Collection and Analysis, Report Writing, Project Presentation |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| PC304 | Research Methodology | Program Core | 4 | Introduction to Research, Research Design, Data Collection Methods, Sampling Techniques, Data Analysis and Interpretation |
| PC305 | Banking Law and Practice | Program Core | 4 | Banking Regulation Act, RBI Act, Negotiable Instruments Act, Banker-Customer Relationship, Lending and Advances |
| PE303 | Program Elective III (Marketing Research) | Program Elective | 3 | Introduction to Marketing Research, Research Design, Data Collection Methods, Sampling in Marketing Research, Data Analysis and Report |
| PE304 | Program Elective IV (Rural Marketing) | Program Elective | 3 | Rural Market Environment, Rural Consumer Behaviour, Product and Pricing Strategies, Distribution in Rural Areas, Rural Communication |
| VAC301 | Value Added Course | Value Added Course | 1 | Environmental Awareness, Human Rights, Gender Sensitization, Disaster Management, Digital Citizenship |




