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B-COM in General at B307 SARVODAYA DEGREE COLLEGE
Bidar, Karnataka
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About the Specialization
What is GENERAL at B307 SARVODAYA DEGREE COLLEGE Bidar?
This B.Com General program at Sarvodaya Degree College, Bidar, focuses on providing a comprehensive foundation in commerce, accounting, finance, and management. It is designed to equip students with essential business acumen relevant to India''''s dynamic economic landscape and diverse industrial sectors. The program emphasizes core principles necessary for various entry-level and professional roles, setting a strong base for future career growth.
Who Should Apply?
This program is ideal for fresh 10+2 graduates from commerce, arts, or science backgrounds seeking a broad understanding of business and finance. It also caters to individuals aspiring to clear competitive exams for government jobs, those aiming for professional qualifications like CA, CS, or CMA, and those looking to build fundamental skills for entrepreneurship or family businesses.
Why Choose This Course?
Graduates of this program can expect to pursue diverse career paths in accounting, auditing, taxation, banking, finance, sales, and general management across India. Entry-level salaries typically range from INR 2.5 LPA to 4 LPA, with significant growth potential into senior managerial roles. The degree also provides an excellent stepping stone for advanced studies like M.Com or MBA, and aligns well with professional certifications.
Student Success Practices
Foundation Stage
Master Accounting Fundamentals with Practical Tools- (Semester 1-2)
Develop a strong grasp of basic accounting principles, journal entries, ledger posting, and final accounts. Simultaneously, gain proficiency in essential accounting software like Tally or Busy to apply theoretical knowledge, which is highly valued in entry-level accounting roles in India.
Tools & Resources
Textbooks on Financial Accounting, TallyPrime software tutorials, Online accounting courses on NPTEL
Career Connection
A solid foundation in accounting and software skills makes you immediately employable in accounting and bookkeeping positions in SMEs and large firms, and is crucial for pursuing CA/CS/CMA.
Enhance Language and Communication Skills- (Semester 1-2)
Focus on improving both English and a chosen Indian language''''s written and verbal communication. Participate actively in classroom discussions, group projects, and college-level debates to build confidence and fluency, which are critical for corporate interactions.
Tools & Resources
Grammar guides, Newspaper reading (e.g., The Hindu, Economic Times), Toastmasters International clubs (if available) or college debate clubs
Career Connection
Strong communication is vital for job interviews, client management, and effective teamwork, directly impacting career progression in any business role.
Build Digital Fluency and Productivity Skills- (Semester 1-2)
Acquire fundamental skills in Microsoft Office Suite, especially Excel for data management and PowerPoint for presentations. Understand basic cyber hygiene and online etiquette, preparing you for digital-first workplaces prevalent in India.
Tools & Resources
Microsoft Learn modules for Excel and PowerPoint, Free online courses on NASSCOM FutureSkills Prime, Digital Citizenship awareness programs
Career Connection
Proficiency in digital tools boosts productivity and efficiency, making you an attractive candidate for roles requiring data handling and professional presentations.
Intermediate Stage
Explore E-commerce and Digital Marketing Trends- (Semester 3-4)
Understand the basics of e-commerce business models and digital marketing strategies. Follow key trends in online retail and digital consumer behavior in India. Consider building a small online project or participating in related workshops to gain practical insights.
Tools & Resources
Google Digital Garage certifications, Coursera/edX courses on E-commerce, Following Indian e-commerce news portals
Career Connection
Knowledge of e-commerce and digital marketing opens doors to roles in rapidly growing online businesses and marketing agencies in India.
Cultivate Entrepreneurial Thinking and Innovation- (Semester 3-4)
Participate in entrepreneurial clubs, business idea competitions, or local startup events. Learn to identify problems, brainstorm solutions, and develop basic business plans. Engage with local entrepreneurs for mentorship and inspiration.
Tools & Resources
NITI Aayog''''s Atal Incubation Centres, Startup India initiatives, Books on entrepreneurship by Indian authors
Career Connection
This develops problem-solving and innovation skills, essential for starting your own venture, or for taking up leadership roles in growth-oriented companies.
Enhance Financial Literacy and Investment Awareness- (Semester 3-4)
Beyond classroom learning, actively follow financial news, understand stock market basics, mutual funds, and personal finance concepts. Consider mock stock trading games or basic investment workshops to develop real-world financial acumen.
Tools & Resources
Economic Times, Livemint, SEBI''''s Investor Education and Protection Fund, NISM certifications (optional)
Career Connection
Strong financial literacy is crucial for careers in banking, financial services, investment, and personal wealth management, offering a competitive edge.
Advanced Stage
Specialize in Taxation and Auditing Applications- (Semester 5-6)
Deepen your understanding of Indian Income Tax laws and Goods & Services Tax (GST). Learn auditing standards and practices. Aim for proficiency in tax software and preparing various tax returns, which are highly in-demand skills in India.
Tools & Resources
Official Income Tax Department website, GSTN portal for practical understanding, Taxmann''''s publications and guides
Career Connection
Specialized knowledge in taxation and auditing leads to roles in accounting firms, corporate finance departments, and as tax consultants.
Undertake Impactful Internship and Project Work- (Semester 5-6)
Seek out relevant internships in accounting firms, banks, or corporate finance departments. Actively participate in the final year project, focusing on real-world business problems and data analysis to showcase your analytical and research skills.
Tools & Resources
Internshala, LinkedIn for internships, Mentorship from faculty and industry professionals, Academic databases for research
Career Connection
Internships provide crucial industry exposure and networking opportunities, often leading to pre-placement offers. A strong project demonstrates practical application of knowledge, highly valued by recruiters.
Prepare for Professional Certifications and Higher Education- (Semester 5-6)
Begin preparing for professional exams like CA Foundation, CS Executive, CMA, or NISM certifications depending on your career aspirations. Simultaneously, research and apply for postgraduate programs like M.Com or MBA to enhance your qualifications and career prospects.
Tools & Resources
ICAI, ICSI, ICMAI official study materials, Coaching institutes, University admission portals, CAT/MAT/CMAT prep materials
Career Connection
Professional certifications and postgraduate degrees significantly boost employability and earning potential, providing specialized skills for higher-level roles and leadership positions in the Indian business landscape.
Program Structure and Curriculum
Eligibility:
- Pass in PUC (10+2) or equivalent examination from a recognized Board/Council.
Duration: 3 years / 6 semesters
Credits: 122 (for 3-year General B.Com) Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21BCG101 | Indian Language | Ability Enhancement Compulsory Course (AECC) | 3 | Language skills, Grammar and composition, Literary texts, Communication applications, Cultural context |
| 21BCG102 | English | Ability Enhancement Compulsory Course (AECC) | 3 | Grammar and usage, Reading comprehension, Writing skills, Professional communication, Functional English |
| 21BCG103 | Financial Accounting I | Discipline Specific Core (DSC) | 4 | Introduction to Accounting, Accounting Principles, Journal and Ledger, Trial Balance, Final Accounts of Sole Proprietors |
| 21BCG104 | Business Organization and Management | Discipline Specific Core (DSC) | 4 | Nature of Business, Forms of Business Organizations, Principles of Management, Functions of Management, Social Responsibility of Business |
| 21BCG105 | Indian Constitution | Value Added Course (VAC) | 2 | Preamble and Basic Features, Fundamental Rights and Duties, Directive Principles of State Policy, Union and State Government, Electoral System |
| 21BCG106 | Digital Fluency | Skill Enhancement Course (SEC) | 2 | Fundamentals of Computers, Operating Systems, Internet and Web Browsers, Cyber Hygiene, Productivity Tools (MS Office Basics) |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21BCG201 | Indian Language | Ability Enhancement Compulsory Course (AECC) | 3 | Advanced language studies, Literary criticism, Creative writing, Translation skills, Cultural communication |
| 21BCG202 | English | Ability Enhancement Compulsory Course (AECC) | 3 | Advanced composition, Report writing, Presentation skills, Business correspondence, Literature and communication |
| 21BCG203 | Financial Accounting II | Discipline Specific Core (DSC) | 4 | Consignment Accounts, Joint Venture Accounts, Branch Accounts, Departmental Accounts, Insolvency Accounts |
| 21BCG204 | Marketing Management | Discipline Specific Core (DSC) | 4 | Introduction to Marketing, Marketing Environment, Product and Pricing Decisions, Place and Promotion Decisions, Consumer Behavior |
| 21BCG205 | Environmental Studies | Value Added Course (VAC) | 2 | Ecosystems and Biodiversity, Environmental Pollution, Natural Resources, Environmental Ethics, Sustainable Development |
| 21BCG206 | Cyber Security | Skill Enhancement Course (SEC) | 2 | Introduction to Cyber Security, Threats and Vulnerabilities, Cybercrime and Laws, Network Security, Data Protection and Privacy |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21BCG301 | Indian Language | Ability Enhancement Compulsory Course (AECC) | 3 | Modern literary forms, Functional grammar, Cultural narratives, Critical appreciation, Advanced composition |
| 21BCG302 | English | Ability Enhancement Compulsory Course (AECC) | 3 | Effective Public Speaking, Group Discussions, Interviews, Resume Building, Professional Etiquette |
| 21BCG303 | Corporate Accounting I | Discipline Specific Core (DSC) | 4 | Accounting for Shares, Accounting for Debentures, Redemption of Preference Shares, Redemption of Debentures, Final Accounts of Companies |
| 21BCG304 | E-Commerce | Discipline Specific Core (DSC) | 4 | Introduction to E-commerce, E-payment Systems, E-Marketing, E-security, Legal and Ethical Aspects of E-commerce |
| 21BCG305 | Advanced Excel for Business | Skill Enhancement Course (SEC) | 2 | Advanced Formulas and Functions, Data Validation and Conditional Formatting, Pivot Tables and Charts, Data Analysis Tools, Macros and VBA Basics |
| 21BCG306 | Open Elective I | Open Elective (OE) | 3 | Introduction to subject choice, Core concepts of chosen elective, Applications, Relevant case studies, Contemporary issues |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21BCG401 | Indian Language | Ability Enhancement Compulsory Course (AECC) | 3 | Regional literature, Contemporary writing, Advanced essay writing, Cultural history, Language and society |
| 21BCG402 | English | Ability Enhancement Compulsory Course (AECC) | 3 | Critical thinking, Academic writing, Research methodology basics, Advanced vocabulary, Cross-cultural communication |
| 21BCG403 | Corporate Accounting II | Discipline Specific Core (DSC) | 4 | Valuation of Goodwill and Shares, Amalgamation of Companies, Reconstruction of Companies, Holding Company Accounts, Liquidation of Companies |
| 21BCG404 | Entrepreneurship Development | Discipline Specific Core (DSC) | 4 | Concept of Entrepreneurship, Entrepreneurial Environment, Business Plan Preparation, Sources of Finance, Small Scale Industries in India |
| 21BCG405 | TallyPrime for Business Operations | Skill Enhancement Course (SEC) | 2 | Introduction to TallyPrime, Company Creation and Setup, Accounting Vouchers and Reports, Inventory Management, GST Operations in Tally |
| 21BCG406 | Open Elective II | Open Elective (OE) | 3 | Foundational theories, Practical applications, Contemporary issues, Methodologies, Societal impact |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21BCG501 | Cost Accounting | Discipline Specific Core (DSC) | 4 | Introduction to Cost Accounting, Cost Ascertainment Methods, Cost Control Techniques, Budgetary Control, Marginal Costing |
| 21BCG502 | Income Tax I | Discipline Specific Core (DSC) | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Profits and Gains of Business/Profession |
| 21BCG503 | Business Regulations | Discipline Specific Core (DSC) | 4 | Indian Contract Act, Sale of Goods Act, Consumer Protection Act, Negotiable Instruments Act, Competition Act |
| 21BCG504 | Discipline Specific Elective I (e.g., International Business) | Discipline Specific Elective (DSE) | 4 | Theories of International Trade, International Economic Institutions, Global Business Environment, Entry Strategies into International Markets, International Finance |
| 21BCG505 | Discipline Specific Elective II (e.g., Banking Law and Operations) | Discipline Specific Elective (DSE) | 4 | Banking Regulation Act, Negotiable Instruments, Types of Banks, Customer Relationships, Digital Banking |
| 21BCG506 | Project Work (Part I) / Internship | Project | 4 | Problem Identification, Literature Review, Research Design, Data Collection Methods, Report Writing Fundamentals |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21BCG601 | Management Accounting | Discipline Specific Core (DSC) | 4 | Nature and Scope of Management Accounting, Financial Statement Analysis, Fund Flow and Cash Flow Statements, Ratio Analysis, Budgeting and Variance Analysis |
| 21BCG602 | Income Tax II | Discipline Specific Core (DSC) | 4 | Income from Capital Gains, Income from Other Sources, Clubbing of Income, Set-off and Carry Forward of Losses, Tax Planning and Filing |
| 21BCG603 | Auditing and Corporate Governance | Discipline Specific Core (DSC) | 4 | Fundamentals of Auditing, Types of Audit, Audit Procedures, Company Audit, Corporate Governance Principles |
| 21BCG604 | Discipline Specific Elective III (e.g., Financial Markets and Services) | Discipline Specific Elective (DSE) | 4 | Indian Financial System, Money Market, Capital Market, Stock Exchanges, Financial Services |
| 21BCG605 | Discipline Specific Elective IV (e.g., Goods and Services Tax) | Discipline Specific Elective (DSE) | 4 | Introduction to GST, Levy and Collection of GST, Input Tax Credit, Registration and Returns, GST Administration |
| 21BCG606 | Project Work (Part II) / Viva-Voce | Project | 4 | Data Analysis and Interpretation, Findings and Conclusions, Recommendations, Final Report Presentation, Viva-Voce Preparation |
