

B-COM in General at BGS FIRST GRADE COLLEGE, ABBURU, PERIYAPATNA


Mysuru, Karnataka
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About the Specialization
What is General at BGS FIRST GRADE COLLEGE, ABBURU, PERIYAPATNA Mysuru?
This B.Com program at BGS First Grade College, Mysuru, focuses on providing a comprehensive understanding of commerce, accounting, finance, and management principles. It prepares students for diverse roles in the business world, with a curriculum designed to meet the evolving demands of the Indian industry by blending theoretical knowledge with practical skills and ethical considerations.
Who Should Apply?
This program is ideal for 10+2 graduates with a commerce background aspiring for a career in finance, accounting, banking, or general management. It also suits individuals keen on entrepreneurial ventures or pursuing higher studies like M.Com, MBA, CA, CS, or CMA. The curriculum is foundational for those aiming for government jobs in financial sectors in India.
Why Choose This Course?
Graduates of this program can expect to pursue career paths as accountants, auditors, financial analysts, market research analysts, tax consultants, and banking professionals in India. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential. The program also lays a strong foundation for professional certifications crucial for career advancement in the Indian business landscape.

Student Success Practices
Foundation Stage
Strengthen Accounting and Economic Fundamentals- (Semester 1-2)
Dedicate extra time to core subjects like Financial Accounting and Business Economics. Utilize online platforms like NPTEL for conceptual clarity and practice problems from textbooks. This builds a robust base essential for advanced subjects, competitive exams, and a strong understanding of financial principles.
Tools & Resources
NPTEL courses on Accounting/Economics, Standard B.Com textbooks, Online practice quizzes
Career Connection
A strong foundation is critical for clearing professional exams (CA, CS, CMA) and excelling in finance/accounting roles in Indian companies.
Develop Communication and Computer Skills- (Semester 1-2)
Actively participate in English language and business communication classes. Simultaneously, master MS Office suite (especially Excel) and basic tally software through workshops or online tutorials. These practical skills are vital for entry-level roles and internships in the Indian job market.
Tools & Resources
Microsoft Office Suite, Tally ERP software, Spoken English and Business Communication workshops
Career Connection
Proficiency in communication and basic business software is a non-negotiable requirement for almost all commerce-related jobs in India.
Engage in Extracurriculars for Holistic Growth- (Semester 1-2)
Participate actively in college clubs, debates, cultural activities, or local community service initiatives. This helps in developing crucial soft skills like teamwork, leadership, and public speaking, which are highly valued by Indian employers and critical for overall personal and professional development.
Tools & Resources
College clubs (e.g., Commerce Club, Debate Society), Local NGO volunteering, Inter-collegiate cultural events
Career Connection
Soft skills are key differentiators in competitive Indian job market and aid in personality development for future leadership roles.
Intermediate Stage
Pursue Relevant Internships and Projects- (Semester 3-5)
Seek internships during summer breaks with local accounting firms, banks, or small businesses in Mysuru or nearby cities like Bengaluru. Actively apply theoretical knowledge from Corporate Accounting and Financial Management to real-world scenarios, building a practical portfolio that stands out to Indian recruiters.
Tools & Resources
College placement cell, LinkedIn for internship search, Local Chamber of Commerce directories
Career Connection
Internships provide invaluable practical experience, bridging the gap between academics and industry, leading to better placement opportunities.
Specialise Through Electives and Certifications- (Semester 3-5)
Thoughtfully choose Discipline Specific Electives (DSEs) based on your career interests (e.g., finance, marketing, HR). Supplement this with online certifications in high-demand areas like Advanced Excel, Tally ERP, data analytics basics, or digital marketing to gain a competitive edge in the Indian job market.
Tools & Resources
Coursera, Udemy, NASSCOM FutureSkills Prime, Professional body certifications (e.g., NCFM modules), Industry-specific workshops
Career Connection
Specialized skills increase employability and open doors to niche roles with higher earning potential in diverse Indian sectors.
Network and Participate in Competitions- (Semester 3-5)
Attend workshops, seminars, and industry talks organized by the college or local professional bodies. Participate actively in inter-collegiate commerce fests, business quizzes, and case study competitions to apply knowledge, enhance problem-solving skills, and build a valuable professional network with peers and industry experts.
Tools & Resources
College events calendar, Local industry associations (e.g., CII, FICCI chapters), Professional networking platforms like LinkedIn
Career Connection
Networking opens up hidden job opportunities and mentorship, while competitions hone critical thinking and presentation skills valued by employers.
Advanced Stage
Intensive Placement and Career Preparation- (Semester 6)
Focus intensely on interview skills, resume building, and group discussion techniques. Regularly practice aptitude tests, logical reasoning, and current affairs relevant to financial and business sectors, as these are critical for cracking campus placements and competitive government/banking exams in India.
Tools & Resources
Placement cell workshops, Online aptitude test platforms (e.g., IndiaBix), Newspapers and business magazines for current affairs
Career Connection
Thorough preparation for campus recruitment and competitive exams significantly increases the chances of securing a good job post-graduation.
Undertake a Comprehensive Project/Dissertation- (Semester 6)
Choose a project topic aligned with your elective specialization (e.g., taxation, auditing, marketing research) and conduct in-depth research. This allows for the application of learned concepts, showcases analytical abilities, and provides a strong talking point during job interviews or for higher studies admissions.
Tools & Resources
Academic supervisors, Research databases, Statistical software (e.g., SPSS, R for basics)
Career Connection
A well-executed project demonstrates independent research capability and practical application of knowledge, a key asset for employers and higher education.
Explore Professional Qualifications/Higher Education- (Post-graduation)
Research and prepare for professional courses like CA, CS, CMA, or competitive exams for banking (IBPS, SBI PO) and civil services immediately after graduation. Alternatively, prepare for entrance exams like CAT/MAT if an MBA is the next step, leveraging the B.Com foundation for a robust career trajectory in India.
Tools & Resources
Coaching institutes for professional exams, Official websites of ICAI, ICSI, ICMAI, Test prep platforms for CAT/MAT/Banking exams
Career Connection
Further qualifications or an MBA can significantly accelerate career growth, leadership opportunities, and earning potential in the Indian corporate sector.
Program Structure and Curriculum
Eligibility:
- A candidate who has passed the two years Pre-University Examination (Commerce) conducted by the Pre-University Education Board of Karnataka or any other examination considered as equivalent thereto by the University of Mysore.
Duration: 3 years (6 semesters)
Credits: 154 (calculated from individual subject credits, official document mentions 160) Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LANG 1 | Language I (Kannada/Sanskrit/Hindi/Urdu/Tamil/Telugu/Malayalam/French/German) | Core Language | 3 | Literary Texts, Grammar, Comprehension, Composition, Cultural Aspects |
| LANG 2 | Language II (English) | Core Language | 3 | Grammar and Usage, Reading Comprehension, Vocabulary, Communication Skills, Literary Appreciation |
| CFC 1 | Indian Constitution | Compulsory Foundation Course | 2 | Constituent Assembly, Preamble, Fundamental Rights and Duties, Directive Principles, Federal Structure |
| C1 201 | Financial Accounting - I | Discipline Specific Core | 4 | Introduction to Accounting, Accounting Concepts and Conventions, Journal and Ledger, Trial Balance and Errors, Final Accounts of Proprietorship |
| C1 202 | Business Economics - I | Discipline Specific Core | 4 | Nature and Scope of Business Economics, Demand Analysis and Forecasting, Elasticity of Demand, Production Function and Costs, Market Structures |
| C1 203 | Principles of Marketing | Discipline Specific Core | 4 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Product Life Cycle, Pricing, Promotion, Distribution Strategies |
| OE 1 | Open Elective - I | Open Elective | 3 | Interdisciplinary subject chosen by student |
| C1 SECOE | Computer Fundamentals | Skill Enhancement Course | 3 | Computer Basics, Operating Systems, MS Office (Word, Excel, PowerPoint), Internet and Email, Cyber Security Basics |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LANG 1 | Language I (Kannada/Sanskrit/Hindi/Urdu/Tamil/Telugu/Malayalam/French/German) | Core Language | 3 | Advanced Literary Texts, Grammar Refinement, Communication Skills, Cultural Context, Analytical Reading |
| LANG 2 | Language II (English) | Core Language | 3 | Advanced Grammar and Composition, Writing Skills, Critical Reading, Effective Communication, Public Speaking |
| CFC 2 | Environmental Studies | Compulsory Foundation Course | 2 | Ecosystems and Biodiversity, Environmental Pollution, Natural Resources, Sustainable Development, Environmental Ethics |
| C2 201 | Financial Accounting - II | Discipline Specific Core | 4 | Partnership Accounts, Dissolution of Partnership, Consignment Accounts, Joint Venture Accounts, Departmental Accounts |
| C2 202 | Business Economics - II | Discipline Specific Core | 4 | Macro Economics Overview, National Income, Monetary Policy, Fiscal Policy, Inflation and Business Cycles |
| C2 203 | Principles of Management | Discipline Specific Core | 4 | Introduction to Management, Planning and Decision Making, Organizing and Staffing, Directing and Leading, Controlling and Coordination |
| OE 2 | Open Elective - II | Open Elective | 3 | Interdisciplinary subject chosen by student |
| C2 SECOE | Computer Applications for Business | Skill Enhancement Course | 3 | Advanced MS Excel, Database Management Basics, Tally ERP Fundamentals, E-commerce Concepts, Digital Payment Systems |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LANG 1 | Language I (Kannada/Sanskrit/Hindi/Urdu/Tamil/Telugu/Malayalam/French/German) | Core Language | 3 | Literary Movements, Critical Analysis, Creative Writing, Language and Society, Advanced Grammar |
| LANG 2 | Language II (English) | Core Language | 3 | Business Communication, Report Writing, Presentation Skills, Official Correspondence, Advanced Vocabulary |
| CFC 3 | Value Education | Compulsory Foundation Course | 2 | Ethical Values, Moral Principles, Human Rights, Social Responsibility, Personal and Professional Ethics |
| C3 201 | Corporate Accounting - I | Discipline Specific Core | 4 | Share Capital and Debentures, Company Final Accounts, Valuation of Goodwill and Shares, Amalgamation of Companies, Internal Reconstruction |
| C3 202 | Business Statistics | Discipline Specific Core | 4 | Data Collection and Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression, Index Numbers and Time Series |
| C3 203 | Financial Management | Discipline Specific Core | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Working Capital Management |
| OE 3 | Open Elective - III | Open Elective | 3 | Interdisciplinary subject chosen by student |
| C3 SECOE | Business Communication | Skill Enhancement Course | 3 | Communication Process, Types of Business Communication, Effective Listening, Presentation Skills, Report Writing and Drafting |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LANG 1 | Language I (Kannada/Sanskrit/Hindi/Urdu/Tamil/Telugu/Malayalam/French/German) | Core Language | 3 | Advanced Literary Studies, Translation Techniques, Genre Studies, Linguistic Analysis, Cultural Discourse |
| LANG 2 | Language II (English) | Core Language | 3 | Professional Communication, Negotiation Skills, Cross-cultural Communication, Digital Communication, Interview Techniques |
| CFC 4 | Indian Culture & Diversity | Compulsory Foundation Course | 2 | Indian Art and Architecture, Diverse Traditions and Customs, Religions and Philosophies, Cultural Heritage, Unity in Diversity |
| C4 201 | Corporate Accounting - II | Discipline Specific Core | 4 | Redemption of Preference Shares, Redemption of Debentures, Consolidated Financial Statements, Accounting for Amalgamation, Human Resource Accounting |
| C4 202 | Entrepreneurship Development | Discipline Specific Core | 4 | Concept of Entrepreneurship, Entrepreneurial Environment, Idea Generation and Feasibility, Business Plan Preparation, Sources of Finance for Startups |
| C4 203 | Cost Accounting | Discipline Specific Core | 4 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Marginal Costing and CVP Analysis |
| OE 4 | Open Elective - IV | Open Elective | 3 | Interdisciplinary subject chosen by student |
| C4 SECOE | E-Commerce | Skill Enhancement Course | 3 | E-Commerce Business Models, Digital Marketing Fundamentals, E-Payment Systems, Security in E-Commerce, Legal and Ethical Aspects |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C5 201 | Income Tax - I | Discipline Specific Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Incomes Exempted from Tax, Income from Salaries, Income from House Property |
| C5 202 | Management Accounting | Discipline Specific Core | 4 | Introduction to Management Accounting, Financial Statement Analysis, Ratio Analysis, Fund Flow Statement, Cash Flow Statement |
| C5 DSE A1 | Banking Law & Operations | Discipline Specific Elective (Finance Set 1) | 4 | Banking Regulation Act, Types of Banks, Deposits and Advances, Payment Systems, RBI and Banking Reforms |
| C5 DSE A2 | International Financial Management | Discipline Specific Elective (Finance Set 1) | 4 | International Monetary System, Exchange Rate Mechanism, Foreign Exchange Market, Currency Derivatives, Multinational Capital Budgeting |
| C5 DSE A3 | Investment Management | Discipline Specific Elective (Finance Set 1) | 4 | Investment Avenues, Risk and Return Analysis, Portfolio Theory, Equity and Bond Valuation, Mutual Funds |
| C5 DSE A4 | Consumer Behavior | Discipline Specific Elective (Marketing Set 2) | 4 | Consumer Decision Process, Factors Influencing Behavior, Perception and Motivation, Learning and Attitude Formation, Market Segmentation |
| C5 DSE A5 | Rural Marketing | Discipline Specific Elective (Marketing Set 2) | 4 | Rural Market Environment, Rural Consumer Behavior, Product Strategy for Rural Markets, Pricing and Distribution in Rural Areas, Rural Promotion |
| C5 DSE A6 | Retail Management | Discipline Specific Elective (Marketing Set 2) | 4 | Introduction to Retailing, Retail Formats, Store Location and Layout, Merchandising and Assortment, Retail Pricing and Promotion |
| C5 DSE A7 | Human Resource Management | Discipline Specific Elective (Human Resource Set 3) | 4 | HR Functions, HR Planning, Recruitment and Selection, Training and Development, Performance Appraisal |
| C5 DSE A8 | Organizational Behavior | Discipline Specific Elective (Human Resource Set 3) | 4 | Individual Behavior, Group Dynamics, Motivation Theories, Leadership Styles, Organizational Culture and Change |
| C5 DSE A9 | Industrial Relations | Discipline Specific Elective (Human Resource Set 3) | 4 | Trade Unions, Collective Bargaining, Industrial Disputes, Grievance Handling, Worker Participation |
| C5 DSE A10 | Indian Banking System | Discipline Specific Elective (Banking & Insurance Set 4) | 4 | Structure of Indian Banking, Commercial and Cooperative Banks, Reserve Bank of India, Banking Sector Reforms, Digital Banking Initiatives |
| C5 DSE A11 | Principles & Practice of Insurance | Discipline Specific Elective (Banking & Insurance Set 4) | 4 | Nature of Insurance, Principles of Insurance, Types of Insurance (Life & General), Reinsurance, IRDA and Regulations |
| C5 DSE A12 | Micro Finance | Discipline Specific Elective (Banking & Insurance Set 4) | 4 | Concept of Microfinance, Self-Help Groups (SHGs), Microfinance Institutions (MFIs), Products and Services, Regulation and Social Performance |
| C5 DSE A13 | International Business Environment | Discipline Specific Elective (International Business Set 5) | 4 | Globalization and its Drivers, Theories of International Trade, Balance of Payments, International Institutions (WTO, IMF), Regional Economic Groupings |
| C5 DSE A14 | Export-Import Procedures & Documentation | Discipline Specific Elective (International Business Set 5) | 4 | EXIM Policy of India, Export Order Processing, Shipping and Incoterms, Customs Clearance, Export Finance and Guarantees |
| C5 DSE A15 | Cross Cultural Management | Discipline Specific Elective (International Business Set 5) | 4 | Cultural Dimensions, Cultural Differences in Business, Cross-Cultural Communication, Negotiation Styles, Managing Diversity in Global Teams |
| C5 DSE B1 | Financial Markets & Services | Discipline Specific Elective (Finance Set 1) | 4 | Indian Financial System, Money Market, Capital Market, Stock Exchanges and SEBI, Mutual Funds and Merchant Banking |
| C5 DSE B2 | Risk Management & Insurance | Discipline Specific Elective (Finance Set 1) | 4 | Risk Identification and Measurement, Risk Control and Financing, Enterprise Risk Management, Insurance Products, Hedging Techniques |
| C5 DSE B3 | Derivatives & Futures | Discipline Specific Elective (Finance Set 1) | 4 | Forwards and Futures Contracts, Options and Swaps, Hedging Strategies, Speculation and Arbitrage, Derivatives Markets in India |
| C5 DSE B4 | Services Marketing | Discipline Specific Elective (Marketing Set 2) | 4 | Nature of Services, Service Quality Models, Service Process and Environment, Customer Relationship Management, Pricing and Promotion of Services |
| C5 DSE B5 | Brand Management | Discipline Specific Elective (Marketing Set 2) | 4 | Brand Identity and Positioning, Brand Equity and Value, Brand Extension Strategies, Brand Communication, Brand Revitalization |
| C5 DSE B6 | Digital Marketing | Discipline Specific Elective (Marketing Set 2) | 4 | Search Engine Optimization (SEO), Social Media Marketing, Content Marketing, Email Marketing, Web Analytics |
| C5 DSE B7 | Performance Management | Discipline Specific Elective (Human Resource Set 3) | 4 | Performance Appraisal Systems, Performance Planning, Feedback and Coaching, Rewards and Recognition, Competency Mapping |
| C5 DSE B8 | Training & Development | Discipline Specific Elective (Human Resource Set 3) | 4 | Training Needs Assessment, Training Design and Methods, Evaluation of Training Programs, Management Development, Career Planning and Development |
| C5 DSE B9 | Labour Legislation - I | Discipline Specific Elective (Human Resource Set 3) | 4 | Factories Act, Industrial Disputes Act, Trade Unions Act, Payment of Wages Act, Minimum Wages Act |
| C5 DSE B10 | Legal & Regulatory Aspects of Banking | Discipline Specific Elective (Banking & Insurance Set 4) | 4 | Banking Regulation Act, Negotiable Instruments Act, SARFAESI Act, Prevention of Money Laundering Act, RBI Guidelines |
| C5 DSE B11 | Life Insurance Management | Discipline Specific Elective (Banking & Insurance Set 4) | 4 | Life Insurance Products, Underwriting Process, Claims Management, Actuarial Principles, Marketing Life Insurance |
| C5 DSE B12 | Rural & Agricultural Banking | Discipline Specific Elective (Banking & Insurance Set 4) | 4 | Agricultural Credit System, NABARD and RRBs, Cooperative Banks in Agriculture, Priority Sector Lending, Challenges in Rural Banking |
| C5 DSE B13 | International Marketing | Discipline Specific Elective (International Business Set 5) | 4 | Global Marketing Environment, Market Entry Strategies, Product and Service Decisions, International Pricing, Global Promotion and Distribution |
| C5 DSE B14 | International Logistics Management | Discipline Specific Elective (International Business Set 5) | 4 | Global Supply Chain, Modes of International Transport, Warehousing and Inventory, Customs and Tariffs, Role of Freight Forwarders |
| C5 DSE B15 | International Human Resource Management | Discipline Specific Elective (International Business Set 5) | 4 | Global HR Planning, International Recruitment and Selection, Expatriate Management, Compensation and Benefits, Performance Management in MNCs |
| C5 DSE C1 | Advanced Accounting | Discipline Specific Elective (Finance Set 1) | 4 | Indian Accounting Standards (Ind AS), International Financial Reporting Standards (IFRS), Lease Accounting, Segment Reporting, Interim Financial Reporting |
| C5 DSE C2 | Taxation Planning & Management | Discipline Specific Elective (Finance Set 1) | 4 | Tax Planning vs. Tax Evasion, Corporate Tax Planning, Individual Tax Planning, Wealth Management and Taxation, Tax Incentives |
| C5 DSE C3 | Financial Analytics | Discipline Specific Elective (Finance Set 1) | 4 | Financial Modeling, Regression Analysis in Finance, Time Series Forecasting, Portfolio Optimization, Risk Analytics and Data Visualization |
| C5 DSE C4 | Advertising & Sales Management | Discipline Specific Elective (Marketing Set 2) | 4 | Advertising Objectives, Media Planning, Creative Strategy, Sales Process and Planning, Sales Force Management |
| C5 DSE C5 | International Marketing | Discipline Specific Elective (Marketing Set 2) | 4 | Global Market Opportunities, Market Entry Modes, Product Adaptation Strategies, International Pricing, Global Promotion and Distribution |
| C5 DSE C6 | Marketing Research | Discipline Specific Elective (Marketing Set 2) | 4 | Marketing Research Process, Research Design, Data Collection Methods, Sampling Techniques, Data Analysis and Report Writing |
| C5 DSE C7 | Human Resource Development | Discipline Specific Elective (Human Resource Set 3) | 4 | HRD Systems, Career Management, Succession Planning, Mentoring and Coaching, Organization Development |
| C5 DSE C8 | Compensation Management | Discipline Specific Elective (Human Resource Set 3) | 4 | Wage and Salary Administration, Job Evaluation, Incentive Plans, Employee Benefits, Executive Compensation |
| C5 DSE C9 | Labour Legislation - II | Discipline Specific Elective (Human Resource Set 3) | 4 | Employee''''s Provident Funds Act, Employee''''s State Insurance Act, Payment of Gratuity Act, Bonus Act, Maternity Benefit Act |
| C5 DSE C10 | Financial Services | Discipline Specific Elective (Banking & Insurance Set 4) | 4 | Merchant Banking, Credit Rating, Venture Capital, Lease Financing, Factoring and Forfaiting |
| C5 DSE C11 | General Insurance Management | Discipline Specific Elective (Banking & Insurance Set 4) | 4 | Fire Insurance, Marine Insurance, Motor Insurance, Health Insurance, Claims Settlement |
| C5 DSE C12 | Bank Management | Discipline Specific Elective (Banking & Insurance Set 4) | 4 | Asset-Liability Management, Credit Management, Risk Management in Banks, Capital Adequacy, Profitability of Banks |
| C5 DSE C13 | International Human Resource Management | Discipline Specific Elective (International Business Set 5) | 4 | Strategic IHRM, Expatriate Performance Management, Global Compensation, International Labor Relations, Global Staffing |
| C5 DSE C14 | Foreign Exchange Management | Discipline Specific Elective (International Business Set 5) | 4 | Foreign Exchange Market, Exchange Rate Determination, Forex Derivatives, Balance of Payments, FEMA and Exchange Control |
| C5 DSE C15 | Global Supply Chain Management | Discipline Specific Elective (International Business Set 5) | 4 | Global SCM Strategies, International Sourcing, Logistics and Transportation, Inventory Management, Supply Chain Risk |
| C5 SECOE | Stock Market Operations | Skill Enhancement Course | 3 | Indian Stock Market, Primary and Secondary Markets, Stock Exchanges and Trading, Demat Account, SEBI Regulations |
| C5 INTERN | Internship | Project | 2 | Practical exposure in business organizations |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C6 201 | Income Tax - II | Discipline Specific Core | 4 | Income from Business or Profession, Capital Gains, Income from Other Sources, Clubbing of Income, Set-off and Carry Forward of Losses |
| C6 202 | Auditing | Discipline Specific Core | 4 | Introduction to Auditing, Types of Audit, Internal Control and Check, Vouching and Verification, Audit Report and Company Audit |
| C6 DSE A1 | Goods & Services Tax (GST) | Discipline Specific Elective (Finance Set 1) | 4 | Introduction to GST, GST Council and Administration, Concept of Supply, Input Tax Credit, Registration and Returns under GST |
| C6 DSE A2 | Financial Reporting & Analysis | Discipline Specific Elective (Finance Set 1) | 4 | Analysis of Financial Statements, Common Size and Trend Analysis, Advanced Ratio Analysis, Cash Flow Analysis, Segmental Reporting |
| C6 DSE A3 | Actuarial Science | Discipline Specific Elective (Finance Set 1) | 4 | Introduction to Actuarial Science, Probability Theory, Interest Rates and Annuities, Life Contingencies, Life Tables and Mortality |
| C6 DSE A4 | Services Marketing | Discipline Specific Elective (Marketing Set 2) | 4 | Service Sector Growth, Service Quality Models, Service Design and Delivery, Customer Relationship Management, Service Promotion Strategies |
| C6 DSE A5 | Advertising & Sales Management | Discipline Specific Elective (Marketing Set 2) | 4 | Advertising Ethics and Social Advertising, Sales Territory Management, Sales Quotas and Forecasting, Sales Force Motivation, Sales Promotion Strategies |
| C6 DSE A6 | Marketing Analytics | Discipline Specific Elective (Marketing Set 2) | 4 | Marketing Metrics, Customer Lifetime Value, Segmentation Analytics, Pricing Analytics, Digital Analytics Tools |
| C6 DSE A7 | Compensation Management | Discipline Specific Elective (Human Resource Set 3) | 4 | Pay for Performance, Executive Compensation, Employee Benefits, Compensation Surveys, Legal Issues in Compensation |
| C6 DSE A8 | Industrial Relations | Discipline Specific Elective (Human Resource Set 3) | 4 | Role of Government in IR, Dispute Resolution Mechanisms, Collective Bargaining in India, Employee Participation, International Labour Organization (ILO) |
| C6 DSE A9 | HR Analytics | Discipline Specific Elective (Human Resource Set 3) | 4 | HR Metrics and KPIs, Workforce Planning Analytics, Recruitment and Retention Analytics, Performance Analytics, HR Dashboards and Predictive Models |
| C6 DSE A10 | Digital Banking & Fintech | Discipline Specific Elective (Banking & Insurance Set 4) | 4 | Internet and Mobile Banking, UPI and Digital Payments, Blockchain in Banking, Artificial Intelligence in Finance, Neo-banks and Regulatory Sandbox |
| C6 DSE A11 | Health Insurance & Retirement Planning | Discipline Specific Elective (Banking & Insurance Set 4) | 4 | Health Insurance Products, Critical Illness and Mediclaim, Retirement Planning Strategies, Pension Schemes, Annuities and Provident Funds |
| C6 DSE A12 | Corporate Governance & Ethics in Banking | Discipline Specific Elective (Banking & Insurance Set 4) | 4 | Principles of Corporate Governance, Ethics in Banking Sector, Role of Board and Management, Whistleblowing Policy, SEBI and RBI Guidelines |
| C6 DSE A13 | International Financial Management | Discipline Specific Elective (International Business Set 5) | 4 | Multinational Working Capital, International Capital Budgeting, Cost of Capital for MNCs, International Taxation, Political Risk Analysis |
| C6 DSE A14 | Export-Import Finance | Discipline Specific Elective (International Business Set 5) | 4 | Pre-shipment and Post-shipment Finance, ECGC Services, Documentary Credits (LC), Forfaiting and Bill Discounting, Foreign Currency Loans |
| C6 DSE A15 | Regional Economic Co-operation | Discipline Specific Elective (International Business Set 5) | 4 | SAARC and ASEAN, European Union (EU), NAFTA and BRICS, Trade Blocs and Economic Integration, Impact on Indian Economy |
| C6 DSE B1 | Project Planning & Appraisal | Discipline Specific Elective (Finance Set 1) | 4 | Project Identification, Feasibility Analysis, Project Cost Estimation, Project Financing, Risk Analysis in Projects |
| C6 DSE B2 | Financial Econometrics | Discipline Specific Elective (Finance Set 1) | 4 | Regression Analysis, Time Series Models, ARCH/GARCH Models, Volatility Forecasting, Panel Data in Finance |
| C6 DSE B3 | Wealth Management | Discipline Specific Elective (Finance Set 1) | 4 | Financial Planning Process, Asset Allocation, Estate Planning, Retirement Planning, Investment Products (Equity, Debt, MF) |
| C6 DSE B4 | Customer Relationship Management (CRM) | Discipline Specific Elective (Marketing Set 2) | 4 | CRM Strategy, Customer Acquisition and Retention, Loyalty Programs, CRM Technology, Data Mining in CRM |
| C6 DSE B5 | Strategic Marketing | Discipline Specific Elective (Marketing Set 2) | 4 | Strategic Planning Process, SWOT Analysis, Porter''''s Five Forces, Competitive Advantage, Growth Strategies and Implementation |
| C6 DSE B6 | Integrated Marketing Communication (IMC) | Discipline Specific Elective (Marketing Set 2) | 4 | IMC Mix Components, Advertising and Sales Promotion, Public Relations, Personal Selling, Digital Media Integration |
| C6 DSE B7 | Industrial Psychology | Discipline Specific Elective (Human Resource Set 3) | 4 | Work Motivation, Job Satisfaction, Stress Management, Leadership Theories, Group Dynamics |
| C6 DSE B8 | Talent Management | Discipline Specific Elective (Human Resource Set 3) | 4 | Talent Acquisition, Talent Development, Talent Engagement, Succession Planning, Retention Strategies |
| C6 DSE B9 | Strategic Human Resource Management | Discipline Specific Elective (Human Resource Set 3) | 4 | SHRM Framework, HR as a Strategic Partner, HR Alignment with Business Strategy, HR Metrics and Analytics, Change Management in HR |
| C6 DSE B10 | Credit Management & Loan Products | Discipline Specific Elective (Banking & Insurance Set 4) | 4 | Principles of Lending, Credit Appraisal, Types of Loans (Retail, Corporate), NPA Management, Credit Monitoring |
| C6 DSE B11 | Reinsurance & Co-insurance | Discipline Specific Elective (Banking & Insurance Set 4) | 4 | Principles of Reinsurance, Types of Reinsurance (Treaty, Facultative), Co-insurance Mechanisms, Lloyds of London, Risk Sharing in Insurance |
| C6 DSE B12 | Financial Inclusion & Digital Payments | Discipline Specific Elective (Banking & Insurance Set 4) | 4 | Concept of Financial Inclusion, Barriers to Financial Inclusion, Government Initiatives (Jan Dhan), Aadhaar and UPI, Mobile Wallets and Fintech |
| C6 DSE B13 | International Business Strategy | Discipline Specific Elective (International Business Set 5) | 4 | Global Strategic Planning, International Entry Modes, Strategic Alliances, Global Competitiveness, Mergers and Acquisitions in IB |
| C6 DSE B14 | International Trade Law & Policy | Discipline Specific Elective (International Business Set 5) | 4 | WTO Agreements (GATT, GATS), TRIPS and TRIMS, Anti-Dumping Measures, Safeguard Measures, Dispute Settlement Mechanism |
| C6 DSE B15 | Foreign Direct Investment (FDI) | Discipline Specific Elective (International Business Set 5) | 4 | Theories of FDI, Modes of FDI Entry, Host and Home Country Impact, FDI Policy in India, Special Economic Zones (SEZ) |
| C6 DSE C1 | Portfolio Management | Discipline Specific Elective (Finance Set 1) | 4 | Portfolio Construction, Portfolio Diversification, Portfolio Performance Evaluation, Capital Market Theory, Efficient Market Hypothesis |
| C6 DSE C2 | Behavioural Finance | Discipline Specific Elective (Finance Set 1) | 4 | Cognitive Biases, Emotional Biases, Prospect Theory, Herding Behavior, Market Anomalies and Investor Psychology |
| C6 DSE C3 | Forensic Accounting & Fraud Detection | Discipline Specific Elective (Finance Set 1) | 4 | Introduction to Forensic Accounting, Financial Fraud Schemes, Fraud Investigation Techniques, Digital Forensics, Expert Witness |
| C6 DSE C4 | Consumer Behavior | Discipline Specific Elective (Marketing Set 2) | 4 | Cultural Influences on Behavior, Social Class and Reference Groups, Family Life Cycle, Personality and Self-Concept, Consumer Learning Theories |
| C6 DSE C5 | Sales & Distribution Management | Discipline Specific Elective (Marketing Set 2) | 4 | Channel Design and Management, Logistics and Warehousing, Physical Distribution, Sales Forecasting, Sales Performance Evaluation |
| C6 DSE C6 | Retail Analytics | Discipline Specific Elective (Marketing Set 2) | 4 | Customer Analytics in Retail, Product Analytics, Pricing and Promotion Analytics, Location Analytics, Supply Chain Analytics in Retail |
| C6 DSE C7 | Employee Welfare & Social Security | Discipline Specific Elective (Human Resource Set 3) | 4 | Welfare Facilities (Statutory & Non-statutory), ESI Act, EPF Act, Payment of Gratuity Act, Workers'''' Compensation Act |
| C6 DSE C8 | Industrial Relations & Labour Laws | Discipline Specific Elective (Human Resource Set 3) | 4 | Trade Union Recognition, Collective Bargaining in India, Industrial Disputes Resolution, Labour Welfare Measures, Social Security Schemes |
| C6 DSE C9 | International Human Resource Management | Discipline Specific Elective (Human Resource Set 3) | 4 | Global Staffing Policy, Cross-Cultural Training, International Compensation, Repatriation Issues, HR Challenges in M&As |
| C6 DSE C10 | Treasury & Forex Management | Discipline Specific Elective (Banking & Insurance Set 4) | 4 | Treasury Operations, Money Market Instruments, Hedging Instruments, Forex Trading Strategies, Risk Management in Treasury |
| C6 DSE C11 | Rural & Agricultural Insurance | Discipline Specific Elective (Banking & Insurance Set 4) | 4 | Crop Insurance Schemes, Livestock Insurance, Weather-based Crop Insurance, Micro Insurance, Challenges in Rural Insurance |
| C6 DSE C12 | International Banking & Finance | Discipline Specific Elective (Banking & Insurance Set 4) | 4 | Correspondent Banking, Offshore Banking, Eurocurrency Markets, Syndicated Loans, International Bond Markets |
| C6 DSE C13 | WTO & Global Trade | Discipline Specific Elective (International Business Set 5) | 4 | WTO Principles and Functions, Rounds of Negotiations, Trade in Goods and Services, Intellectual Property Rights (TRIPS), Dispute Settlement Mechanism |
| C6 DSE C14 | Logistics & Supply Chain Management | Discipline Specific Elective (International Business Set 5) | 4 | SCM Principles, Logistics Activities, Transportation Modes, Warehousing and Inventory, Reverse Logistics |
| C6 DSE C15 | Global Entrepreneurship | Discipline Specific Elective (International Business Set 5) | 4 | International Entrepreneurial Opportunities, Global Startups, Cross-border Venturing, Internationalization Strategies, Funding for Global Ventures |
| C6 SECOE | Business Ethics | Skill Enhancement Course | 3 | Introduction to Business Ethics, Ethical Theories, Corporate Governance, Corporate Social Responsibility, Ethics in Marketing and Finance |
| C6 PROJECT | Project Work / Field Study | Project | 2 | Research Methodology, Data Collection and Analysis, Report Writing, Presentation Skills, Problem Identification and Solution |




