

B-COM in General at Bellari Rudrappa Education Trust's Arts , Commerce and Science College


Haveri, Karnataka
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About the Specialization
What is General at Bellari Rudrappa Education Trust's Arts , Commerce and Science College Haveri?
This B.Com General program at Ballary Rudrappa Education Trusts Arts, Commerce and Science College, Motebennur focuses on providing a comprehensive understanding of business, commerce, and finance, essential for navigating the dynamic Indian economic landscape. The curriculum is designed to build a strong foundation in accounting, economics, management, and taxation, preparing students for various roles in India''''s diverse industries.
Who Should Apply?
This program is ideal for 12th-grade graduates from commerce or science streams who aspire to build a career in accounting, finance, banking, or general business management. It also suits individuals looking for a solid academic base before pursuing professional qualifications like CA, CS, or MBA, or those aiming for entry-level positions in the vast Indian corporate sector.
Why Choose This Course?
Graduates of this program can expect to pursue career paths such as accountants, financial analysts, tax consultants, auditors, and business development executives in India. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential up to INR 8-12 LPA for experienced professionals in Indian companies. The program also aligns with foundational knowledge required for several professional certifications.

Student Success Practices
Foundation Stage
Master Core Accounting & Economics Fundamentals- (Semester 1-2)
Dedicate time to thoroughly understand core accounting principles, business economics, and statistics. Use textbooks, solved examples, and participate actively in tutorials. Form study groups to discuss complex topics and clarify doubts, building a strong base for advanced subjects.
Tools & Resources
Textbooks, solved problems, study groups, basic accounting software tutorials (e.g., Tally Education''''s free resources)
Career Connection
A strong foundation in these areas is critical for all commerce careers, making you proficient in financial analysis and business decision-making, crucial for roles like junior accountant or business analyst.
Develop Essential Communication & Digital Literacy- (Semester 1-2)
Actively engage in English language courses and improve communication skills through presentations, group discussions, and report writing. Simultaneously, focus on mastering basic computer applications and e-commerce concepts, which are vital for modern business operations.
Tools & Resources
Toastmasters clubs (if available), online English language courses (Coursera, Udemy), MS Office tutorials, e-commerce blogs
Career Connection
Effective communication and digital skills are indispensable for workplace success, enhancing your employability for roles requiring client interaction, data entry, and digital operations.
Build a Strong Academic Network- (Semester 1-2)
Actively participate in college events, clubs, and departmental activities. Connect with seniors, faculty, and peers. Seek mentorship from professors on subject-related queries and career guidance, which can open doors to collaborative learning and opportunities.
Tools & Resources
College clubs, departmental seminars, LinkedIn for professional networking
Career Connection
A strong network provides academic support, insights into industry trends, and potential leads for internships or project collaborations, laying the groundwork for future career growth.
Intermediate Stage
Seek Practical Exposure through Internships/Projects- (Semester 3-5)
Actively look for short-term internships or live projects with local businesses, accounting firms, or NGOs during breaks. Apply theoretical knowledge in practical scenarios, such as assisting with bookkeeping, market research, or financial data entry.
Tools & Resources
College placement cell, local business directories, Internshala, LinkedIn for internships
Career Connection
Practical experience significantly boosts your resume, provides industry insights, and helps you understand real-world business challenges, making you a more attractive candidate for entry-level positions.
Specialize Skills with Value-Added Certifications- (Semester 3-5)
Alongside your regular curriculum, consider pursuing certifications in areas like Tally ERP, Advanced Excel, Digital Marketing, or basic data analysis tools. These skills are highly sought after in the Indian job market.
Tools & Resources
Tally Education certifications, Microsoft Office Specialist exams, Google Digital Garage, online courses on platforms like NPTEL or Swayam
Career Connection
These specialized skills make you stand out from the crowd, directly enhancing your chances of securing roles in accounting, finance, or marketing departments of Indian companies.
Participate in Competitions and Seminars- (Semester 3-5)
Engage in inter-college business plan competitions, case study challenges, and attend industry seminars or workshops. This helps in developing critical thinking, problem-solving abilities, and exposes you to current business trends.
Tools & Resources
College event notices, industry associations, online platforms for student competitions
Career Connection
Such participations enhance your soft skills, demonstrate initiative, and provide valuable networking opportunities, which are highly valued by recruiters in the Indian corporate sector.
Advanced Stage
Intensive Placement Preparation & Mock Interviews- (Semester 6)
In the final year, focus intensively on placement preparation. This includes developing a strong resume, practicing aptitude tests, group discussions, and mock interviews. Seek guidance from the placement cell and career counselors.
Tools & Resources
Online aptitude platforms (IndiaBix), mock interview platforms, college placement cell, HR professionals for resume review
Career Connection
Thorough preparation directly translates into higher chances of securing good placements in reputed Indian companies in finance, accounting, or sales roles.
Explore Higher Education & Professional Courses- (Semester 6)
Research and prepare for competitive exams like CAT, MAT (for MBA), or entrance exams for M.Com if you plan to pursue higher education. Consider foundational levels of professional courses like CA, CS, or CMA if career aspirations lean towards professional practice.
Tools & Resources
Coaching institutes for competitive exams, official websites of ICAI/ICSI/ICMAI for course details, university prospectuses
Career Connection
Higher education or professional qualifications significantly enhance career trajectory, opening doors to leadership roles, specialized expertise, and higher earning potential in India.
Develop a Personal Brand and Network Strategically- (Semester 6)
Start building a professional online presence (e.g., LinkedIn profile) showcasing your skills, projects, and achievements. Attend industry conferences and network with professionals, alumni, and potential employers. Seek career mentorship.
Tools & Resources
LinkedIn, industry association events, college alumni network, career fair events
Career Connection
A strong personal brand and strategic networking can lead to valuable job referrals, mentorship opportunities, and a better understanding of industry demands, crucial for long-term career success in India.
Program Structure and Curriculum
Eligibility:
- Passed PUC II / 12th Std. Examination with Commerce stream or equivalent (as per Karnataka University Dharwad guidelines)
Duration: 3 years / 6 semesters
Credits: 104 Credits
Assessment: Internal: 20% (for Theory courses of 100 marks), 10% (for Practical courses of 50 marks), External: 80% (for Theory courses of 100 marks), 40% (for Practical courses of 50 marks)
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCom 1.1 | FINANCIAL ACCOUNTING - I | Discipline Specific Core (DSC) | 4 | Introduction to Accounting, Accounting Principles, Accounting Process, Final Accounts of Sole Trader, Consignment Accounts |
| BCom 1.2 | BUSINESS ECONOMICS - I | Discipline Specific Core (DSC) | 4 | Introduction to Business Economics, Demand Analysis, Supply Analysis, Cost and Revenue Analysis, Pricing Policies |
| BCom 1.3 | BUSINESS STATISTICS | Discipline Specific Core (DSC) | 4 | Introduction to Statistics, Data Collection and Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression |
| AECC 1 | ENGLISH | Ability Enhancement Compulsory Course (AECC) | 2 | Communication Skills, Grammar Fundamentals, Reading Comprehension, Basic Writing Skills, Introduction to Public Speaking |
| AECC 2 | KANNADA / SANSKRIT / HINDI | Ability Enhancement Compulsory Course (AECC) | 2 | Language Fundamentals, Grammar, Basic Literature, Composition, Translation |
| BCom-SEC-1 | FUNDAMENTALS OF COMPUTER | Skill Enhancement Course (SEC) | 2 | Introduction to Computers, Hardware & Software Concepts, Operating Systems Basics, MS Office Applications, Internet and Email |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCom 2.1 | FINANCIAL ACCOUNTING - II | Discipline Specific Core (DSC) | 4 | Depreciation Accounting, Hire Purchase and Installment System, Branch Accounts, Departmental Accounts, Royalty Accounts |
| BCom 2.2 | BUSINESS ECONOMICS - II | Discipline Specific Core (DSC) | 4 | Theory of Production, Market Structures, Factor Pricing, National Income, Business Cycles |
| BCom 2.3 | PRINCIPLES OF MANAGEMENT | Discipline Specific Core (DSC) | 4 | Introduction to Management, Planning and Decision Making, Organizing and Staffing, Directing and Motivation, Controlling and Coordination |
| AECC 3 | ENGLISH | Ability Enhancement Compulsory Course (AECC) | 2 | Advanced Communication Strategies, Report Writing, Effective Public Speaking, Group Discussion Techniques, Interview Skills |
| AECC 4 | KANNADA / SANSKRIT / HINDI | Ability Enhancement Compulsory Course (AECC) | 2 | Advanced Language Skills, Prose and Poetry Analysis, Translation Practice, Essay and Letter Writing, Cultural Aspects of Language |
| BCom-SEC-2 | E-COMMERCE | Skill Enhancement Course (SEC) | 2 | Introduction to E-Commerce, E-Commerce Business Models, Online Payment Systems, E-Marketing Strategies, E-Commerce Security and Legal Aspects |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCom 3.1 | CORPORATE ACCOUNTING - I | Discipline Specific Core (DSC) | 4 | Issue and Forfeiture of Shares, Issue and Redemption of Debentures, Underwriting of Shares, Final Accounts of Companies, Accounting for Amalgamation |
| BCom 3.2 | MARKETING MANAGEMENT | Discipline Specific Core (DSC) | 4 | Introduction to Marketing, Marketing Environment Analysis, Product and Brand Decisions, Pricing Strategies, Promotion and Distribution Channels |
| BCom 3.3 | INCOME TAX - I | Discipline Specific Core (DSC) | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Incomes Exempt from Tax, Income from Salaries, Income from House Property |
| BCom-SEC-3 | ENTREPRENEURSHIP DEVELOPMENT | Skill Enhancement Course (SEC) | 2 | Concept of Entrepreneurship, Entrepreneurial Process, Business Plan Preparation, Sources of Finance for Startups, Government Support for Entrepreneurs |
| AECC 5 | INDIAN CONSTITUTION | Ability Enhancement Compulsory Course (AECC) | 2 | Preamble and Fundamental Rights, Directive Principles of State Policy, Structure of Union Government, Structure of State Government, Amendments and Judicial Review |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCom 4.1 | CORPORATE ACCOUNTING - II | Discipline Specific Core (DSC) | 4 | Internal Reconstruction of Companies, External Reconstruction of Companies, Liquidation of Companies, Value Added Statements, Accounting for Banking Companies |
| BCom 4.2 | FINANCIAL MANAGEMENT | Discipline Specific Core (DSC) | 4 | Introduction to Financial Management, Capital Budgeting Decisions, Capital Structure Theories, Working Capital Management, Dividend Policy Decisions |
| BCom 4.3 | INCOME TAX - II | Discipline Specific Core (DSC) | 4 | Profits and Gains of Business or Profession, Capital Gains, Income from Other Sources, Clubbing of Income and Set-off, Assessment of Individuals and Firms |
| BCom-SEC-4 | COMPUTER APPLICATIONS IN BUSINESS | Skill Enhancement Course (SEC) | 2 | MS Excel for Data Analysis, Database Management Systems Basics, Creating Business Presentations (PowerPoint), Accounting Software (e.g., Tally fundamentals), Business Data Visualization |
| AECC 6 | ENVIRONMENTAL STUDIES | Ability Enhancement Compulsory Course (AECC) | 2 | Natural Resources and Their Management, Ecosystems and Biodiversity, Environmental Pollution and Control, Global Environmental Issues, Environmental Ethics and Legislation |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCom 5.1 | COST ACCOUNTING - I | Discipline Specific Core (DSC) | 4 | Introduction to Cost Accounting, Material Cost Control, Labour Cost Control, Overhead Costing, Activity Based Costing (ABC) |
| BCom 5.2 | INTERNATIONAL BUSINESS | Discipline Specific Core (DSC) | 4 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market Operations, Global Business Environment, International Marketing Strategies |
| BCom 5.3 | BUSINESS LAW | Discipline Specific Core (DSC) | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Consumer Protection Act, 1986, Indian Partnership Act, 1932 |
| BCom-DSE-1A | ADVANCED ACCOUNTING | Discipline Specific Elective (DSE) | 4 | Human Resource Accounting, Social Responsibility Accounting, Forensic Accounting, Inflation Accounting, Lease Accounting |
| BCom-DSE-2A | ADVANCED STATISTICS | Discipline Specific Elective (DSE) | 4 | Index Numbers, Time Series Analysis, Probability Theory, Sampling Theory and Estimation, Statistical Quality Control |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCom 6.1 | COST ACCOUNTING - II | Discipline Specific Core (DSC) | 4 | Process Costing, Joint and By-products Costing, Marginal Costing, Budgetary Control, Standard Costing |
| BCom 6.2 | AUDITING | Discipline Specific Core (DSC) | 4 | Introduction to Auditing, Audit Planning and Procedures, Internal Control Systems, Vouching and Verification of Assets, Audit of Limited Companies |
| BCom 6.3 | GOODS AND SERVICES TAX (GST) | Discipline Specific Core (DSC) | 4 | Introduction to GST, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit Mechanism, GST Procedures and Returns |
| BCom-DSE-3A | FINANCIAL MARKETS AND SERVICES | Discipline Specific Elective (DSE) | 4 | Indian Financial System Overview, Money Market Instruments, Capital Market Operations (Primary & Secondary), Mutual Funds and Investment Banking, Leasing, Factoring and Venture Capital |
| BCom-DSE-4A | RESEARCH METHODOLOGY | Discipline Specific Elective (DSE) | 4 | Introduction to Business Research, Research Design and Types, Data Collection Methods, Data Analysis Techniques, Report Writing and Presentation |




