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BCOM in General at Basaveshwara College of Commerce, Arts & Science
Bengaluru, Karnataka
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About the Specialization
What is General at Basaveshwara College of Commerce, Arts & Science Bengaluru?
This BCom program at Basaveshwara College of Commerce, Arts & Science focuses on providing a comprehensive understanding of core principles in accounting, finance, business management, and economics. It is designed to equip students with analytical and decision-making skills vital for India''''s dynamic commercial landscape. The curriculum blends theoretical knowledge with practical applications, preparing graduates for diverse roles in the rapidly evolving Indian economy.
Who Should Apply?
This program is ideal for fresh 10+2 graduates, particularly those from a commerce background, aspiring to build a foundational career in business and finance. It also suits individuals seeking to pursue professional qualifications like CA, CS, or CMA, as well as those aiming for entry-level roles in banking, auditing, taxation, and corporate sectors across India. No specific prerequisites beyond 10+2 are typically required.
Why Choose This Course?
Graduates of this program can expect to pursue various India-specific career paths, including roles as Accountants, Auditors, Financial Analysts, Tax Consultants, and Business Development Executives. Entry-level salaries typically range from INR 2.5 to 4.5 LPA, with significant growth trajectories in Indian companies, PSUs, and MNCs. The program also provides a strong foundation for higher studies like MCom or MBA.
Student Success Practices
Foundation Stage
Master Core Accounting & Financial Concepts- (Semester 1-2)
Dedicate time to thoroughly understand fundamental concepts in financial accounting and the Indian financial system. Attend all lectures, actively participate in discussions, and solve practical problems diligently. Forming study groups can help in clarifying doubts and peer learning.
Tools & Resources
Textbooks (e.g., T.S. Grewal, M.Y. Khan), Online tutorials for basic accounting software, NCERT Accountancy books for revision
Career Connection
A strong grasp of fundamentals is crucial for passing professional exams (CA, CS) and excelling in entry-level finance or accounting roles in India.
Enhance Digital and Communication Fluency- (Semester 1-2)
Actively engage with courses like Digital Fluency and Languages. Practice using MS Office tools (Excel for basic calculations, Word for reports), professional email etiquette, and effective presentation skills. Participate in college debates or public speaking events to boost confidence.
Tools & Resources
Microsoft Office Suite, Grammarly, LinkedIn Learning (for communication courses), Toastmasters International (local chapters)
Career Connection
These skills are non-negotiable for almost every corporate job in India, improving employability and effectiveness in professional settings.
Explore Entrepreneurship Early- (Semester 1-2)
Utilize the Entrepreneurial Skill Development and Innovation courses to explore business ideas. Participate in college business plan competitions or startup fests. Network with local entrepreneurs and faculty mentors to gain insights into the Indian startup ecosystem.
Tools & Resources
Startup India Portal, NPTEL courses on Entrepreneurship, College entrepreneurship cells
Career Connection
Cultivates an entrepreneurial mindset, beneficial for self-employment or for contributing innovative ideas within established Indian companies.
Intermediate Stage
Deep Dive into Corporate and Quantitative Skills- (Semester 3-4)
Focus on Corporate Accounting, Income Tax I, and Quantitative Analysis. Practice problem-solving rigorously. Seek out practical applications of concepts using case studies related to Indian companies. Consider taking additional workshops on data analysis.
Tools & Resources
Taxmann publications for Income Tax, Excel for statistical analysis, Institute of Cost Accountants of India (ICAI) study materials
Career Connection
These skills are directly applicable to roles in corporate finance, taxation, auditing, and business analysis, which are highly sought after in India.
Engage with Industry through Internships- (Semester 3-4)
Actively search for short-term internships during semester breaks, even if unpaid, with local C.A. firms, SMEs, or banks in Bengaluru. This provides invaluable real-world exposure to business operations and tax compliance in India.
Tools & Resources
Internshala, LinkedIn, College placement cell, Local business directories
Career Connection
Internships enhance resumes, build professional networks, and often lead to pre-placement offers, significantly boosting placement prospects.
Build a Professional Network- (Semester 3-5)
Attend industry seminars, workshops, and guest lectures organized by the college. Connect with alumni and professionals on LinkedIn. Participate in student clubs related to finance, marketing, or entrepreneurship to expand your network within and outside the institution.
Tools & Resources
LinkedIn, College alumni association, Professional bodies (e.g., ICAI student chapters)
Career Connection
Networking is crucial for career opportunities, mentorship, and staying updated with industry trends in the competitive Indian job market.
Advanced Stage
Specialize and Apply Knowledge through Electives- (Semester 5-6)
Choose Discipline Specific Electives (DSE) and Open Electives (OE) strategically based on your career interests (e.g., International Business, Computerized Accounting, Financial Management). Focus on practical case studies and industry projects for these subjects.
Tools & Resources
NISM certifications (for finance-related electives), Tally ERP software, Advanced Excel courses
Career Connection
Specialized knowledge makes you more competitive for targeted roles in specific domains like financial analysis, taxation, or digital marketing.
Undertake a Comprehensive Project & Research- (Semester 5-6)
Dedicate significant effort to the Project Report and Research Methodology. Choose a topic relevant to current Indian business scenarios (e.g., GST impact, digital payment trends). Conduct thorough research, data analysis, and present findings professionally in the Viva-Voce.
Tools & Resources
Research journals and databases (JSTOR, EBSCO), Statistical software (SPSS, R, Excel), Academic writing guides
Career Connection
Showcases your analytical, research, and presentation skills to potential employers, which are highly valued in consulting and research roles.
Intensive Placement Preparation- (Semester 6)
Attend all placement training sessions, including aptitude tests, group discussions, and mock interviews. Update your resume and LinkedIn profile with all skills and experiences. Research target companies and practice answering HR and technical questions specific to the commerce domain.
Tools & Resources
College placement cell, Online aptitude platforms (IndiaBix), Company websites for interview prep, Mock interview sessions
Career Connection
Directly impacts your ability to secure desired placements in top Indian companies and MNCs, facilitating a smooth transition from academics to career.
Program Structure and Curriculum
Eligibility:
- PUC/10+2 or Equivalent recognized by Bangalore 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 |
|---|---|---|---|---|
| 21BCO101 | Financial Accounting I | Discipline Specific Core (DSC) | 4 | Introduction to Accounting, Accounting Process, Final Accounts of Sole Trader, Consignment Accounts, Joint Venture Accounts |
| 21BCO102 | Indian Financial System | Discipline Specific Core (DSC) | 4 | Overview of Financial System, Money Market, Capital Market, Financial Instruments, Financial Services |
| 21BCO103 | Digital Fluency | Ability Enhancement Compulsory Course (AEC) | 2 | Fundamentals of Computer, MS Office (Word, Excel, PowerPoint), Internet and E-mail, Digital Security, Social Media Ethics |
| 21BCO104 | Entrepreneurial Skill Development | Skill Enhancement Course (SEC) | 2 | Introduction to Entrepreneurship, Idea Generation, Business Plan, Market Survey, Funding Sources |
| 21BCO105K | Language I (Kannada) | Language | 3 | Grammar, Prose, Poetry, Communication, Functional Kannada |
| 21BCO106E | Language II (English) | Language | 3 | Communication Skills, Grammar, Reading Comprehension, Report Writing, Presentation Skills |
| 21BCO107 | Health & Wellness | Value Added Course (VAC) | 1 | Dimensions of Health, Nutrition, Physical Activity, Mental Health, Stress Management |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21BCO201 | Financial Accounting II | Discipline Specific Core (DSC) | 4 | Partnership Accounts, Dissolution of Partnership Firm, Accounting for Branch Accounts, Departmental Accounts, Hire Purchase and Instalment System |
| 21BCO202 | Banking Law & Operations | Discipline Specific Core (DSC) | 4 | Introduction to Banking, Commercial Banks, RBI, Negotiable Instruments Act, Banker-Customer Relationship |
| 21BCO203 | Quantitative Analysis for Business I | Discipline Specific Core (DSC) | 4 | Matrices, Determinants, Commercial Arithmetic, Simple and Compound Interest, Annuities, Ratios |
| 21BCO204 | Environmental Studies | Ability Enhancement Compulsory Course (AEC) | 2 | Ecosystems, Biodiversity, Environmental Pollution, Natural Resources, Sustainable Development |
| 21BCO205 | Innovation and Entrepreneurship | Skill Enhancement Course (SEC) | 2 | Types of Innovation, Design Thinking, Business Model Canvas, Pitching Ideas, Government Support for Startups |
| 21BCO206K | Language I (Kannada) | Language | 3 | Advanced Grammar, Literary Criticism, Translation, Cultural Aspects, Creative Writing |
| 21BCO207E | Language II (English) | Language | 3 | Business Communication, Official Correspondence, Soft Skills, Group Discussions, Resume Building |
| 21BCO208 | Sports & Physical Education / NSS / NCC / Ranger and Rover | Value Added Course (VAC) | 1 | Physical Fitness, Team Sports, Social Service, Community Development, Leadership |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21BCO301 | Corporate Accounting I | Discipline Specific Core (DSC) | 4 | Accounting for Shares, Forfeiture & Reissue, Debentures, Redemption of Debentures, Underwriting of Shares |
| 21BCO302 | Corporate Administration | Discipline Specific Core (DSC) | 4 | Companies Act 2013, Formation of Company, Articles of Association, Memorandum of Association, Meetings and Resolutions |
| 21BCO303 | Quantitative Analysis for Business II | Discipline Specific Core (DSC) | 4 | Elementary Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression, Index Numbers |
| 21BCO304 | Indian Constitution | Ability Enhancement Compulsory Course (AEC) | 2 | Preamble, Fundamental Rights, Directive Principles of State Policy, Structure of Government, Constitutional Amendments |
| 21BCO305 | Professional Communication | Skill Enhancement Course (SEC) | 2 | Written Communication, Oral Communication, Interpersonal Skills, Presentation Etiquette, Digital Communication |
| 21BCO306K | Language I (Kannada) | Language | 3 | Modern Kannada Literature, Critical Analysis, Current Affairs, Official Correspondence, Public Speaking |
| 21BCO307E | Language II (English) | Language | 3 | Advanced Reading, Academic Writing, Research Skills, Debates, Public Speaking |
| 21BCO308 | Social Work / Swachh Bharath | Value Added Course (VAC) | 1 | Community Engagement, Volunteerism, Social Issues, Cleanliness Drives, Environmental Awareness |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21BCO401 | Corporate Accounting II | Discipline Specific Core (DSC) | 4 | Valuation of Goodwill, Valuation of Shares, Amalgamation, Absorption, Internal Reconstruction |
| 21BCO402 | Income Tax I | Discipline Specific Core (DSC) | 4 | Basic Concepts of Income Tax, Residential Status, Heads of Income (Salaries, House Property), Deductions, Tax Planning |
| 21BCO403 | Cost Accounting | Discipline Specific Core (DSC) | 4 | Introduction to Cost Accounting, Cost Concepts, Material Costing, Labour Costing, Overhead Costing |
| 21BCO404 | Financial Literacy | Ability Enhancement Compulsory Course (AEC) | 2 | Budgeting, Savings, Investments, Insurance, Digital Payments, Consumer Protection |
| 21BCO405 | e-Commerce & Online Marketing | Skill Enhancement Course (SEC) | 2 | Introduction to e-Commerce, Business Models, Digital Marketing, Social Media Marketing, E-Payment Systems |
| 21BCO406K | Language I (Kannada) | Language | 3 | Regional Literature, Modern Prose, Play Analysis, Media Writing, Public Administration |
| 21BCO407E | Language II (English) | Language | 3 | Critical Thinking, Argumentative Essays, Research Paper Writing, Public Speaking Skills, Interview Preparation |
| 21BCO408 | Yoga / Human Values | Value Added Course (VAC) | 1 | Principles of Yoga, Asanas, Meditation, Ethical Values, Moral Philosophy, Stress Reduction |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21BCO501 | Income Tax II | Discipline Specific Core (DSC) | 4 | Heads of Income (Business/Profession, Capital Gains, Other Sources), Clubbing of Income, Set-off & Carry Forward of Losses, Assessment of Individuals, Tax Planning |
| 21BCO502 | Management Accounting | Discipline Specific Core (DSC) | 4 | Introduction to Management Accounting, Fund Flow Statement, Cash Flow Statement, Ratio Analysis, Budgetary Control |
| 21BCO503 | Auditing | Discipline Specific Core (DSC) | 4 | Introduction to Auditing, Audit Planning, Internal Control, Vouching, Verification of Assets & Liabilities, Audit Report |
| 21BCO504A | International Business (Example DSE) | Discipline Specific Elective (DSE) | 3 | Globalisation, Theories of International Trade, Foreign Exchange Market, Balance of Payments, International Financial Institutions |
| 21BCO505B | Computerized Accounting (Example DSE) | Discipline Specific Elective (DSE) | 3 | Accounting Software (Tally), Journal Entries and Ledger Posting, Trial Balance and Financial Statements, Payroll Accounting, GST in Tally |
| OE501 | Introduction to HR Management (Example Open Elective) | Open Elective (OE) | 3 | HR Planning, Recruitment and Selection, Training and Development, Performance Appraisal, Compensation Management |
| 21BCO507 | Research Methodology / Project Work | Skill Enhancement Course (SEC) | 2 | Introduction to Research, Research Design, Data Collection Methods, Sampling Techniques, Data Analysis and Report Writing |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21BCO601 | Goods and Services Tax (GST) | Discipline Specific Core (DSC) | 4 | Introduction to GST, GST Council, Supply, Taxable Event, Input Tax Credit, GST Returns |
| 21BCO602 | Principles of Marketing | Discipline Specific Core (DSC) | 4 | Introduction to Marketing, Marketing Environment, Segmentation, Targeting, Positioning, Marketing Mix (4 Ps), Consumer Behavior |
| 21BCO603 | Business Ethics and Corporate Governance | Discipline Specific Core (DSC) | 4 | Ethics in Business, Corporate Social Responsibility, Corporate Governance, Whistle Blowing, Insider Trading |
| 21BCO604C | Advanced Excel for Business (Example DSE) | Discipline Specific Elective (DSE) | 3 | Advanced Formulas and Functions, Data Validation and Conditional Formatting, Pivot Tables and Charts, What-If Analysis, Data Analysis Tools and Dashboards |
| 21BCO605D | Financial Management (Example DSE) | Discipline Specific Elective (DSE) | 3 | Financial Planning, Capital Budgeting, Working Capital Management, Cost of Capital, Dividend Policy |
| OE601 | Fundamentals of Psychology (Example Open Elective) | Open Elective (OE) | 3 | Introduction to Psychology, Human Behavior, Learning and Memory, Personality Theories, Stress Management |
| 21BCO607 | Project Report & Viva-Voce | Skill Enhancement Course (SEC) | 2 | Project Formulation, Data Collection, Analysis and Interpretation, Report Writing, Presentation Skills |
