

BCOM in General at Bharath Matha Degree College


Mysuru, Karnataka
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About the Specialization
What is General at Bharath Matha Degree College Mysuru?
This BCom General program at Bharath Matha Degree College, Mysuru, offers a comprehensive foundation in commerce, covering essential areas like accounting, finance, economics, and business law. The curriculum is designed to meet the growing demands of the Indian business landscape, equipping students with fundamental knowledge and practical skills crucial for various commercial operations. It stands out by integrating core theoretical concepts with applied business scenarios relevant to the dynamic Indian market.
Who Should Apply?
This program is ideal for recent 10+2 graduates with a strong interest in business, finance, and general commerce. It caters to individuals aspiring for entry-level roles in accounting, banking, financial services, or those planning to pursue higher studies in allied fields like CA, CS, or MBA. Working professionals seeking to formalize their business knowledge or career changers aiming for roles in the Indian commerce sector will also find this program beneficial.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as accountants, financial analysts, tax consultants, auditors, or banking executives. Entry-level salaries typically range from INR 2.5 to 4.5 LPA, with significant growth trajectories in established Indian companies and startups. The robust foundation also prepares students for competitive examinations and professional certifications like CA, CS, CMA, and various government job roles.

Student Success Practices
Foundation Stage
Master Core Accounting & Economics- (Semester 1-2)
Dedicate time daily to understanding fundamental accounting principles and economic theories. Utilize textbooks, online tutorials like those from ICAI (for accounting basics), and open-source economics courses. Form study groups to discuss complex topics and solve problems together, enhancing conceptual clarity. This strong foundation is critical for all future commerce subjects and competitive exams.
Tools & Resources
Textbooks prescribed by University of Mysore, Online tutorials from ICAI, Khan Academy Economics, Peer study groups
Career Connection
A solid grasp of fundamentals is indispensable for entry-level accounting and analyst roles and forms the base for professional qualifications like CA, CS, and CMA.
Enhance Communication & Digital Literacy- (Semester 1-2)
Actively participate in English language and communication skill classes. Practice public speaking, report writing, and professional email etiquette. Simultaneously, gain proficiency in basic office software (MS Excel, Word) and explore basic accounting software demos. This dual skill set is vital for effective workplace interaction and basic data management.
Tools & Resources
Grammarly, LinkedIn Learning (for MS Office), Tally Education free resources, College workshops
Career Connection
Strong communication and digital skills are non-negotiable for almost all corporate roles, improving interview performance and day-to-day productivity.
Build Analytical & Quantitative Skills- (Semester 1-2)
Focus on the Quantitative Analysis for Business subject to develop strong numerical and analytical reasoning. Practice problem-solving regularly, not just for exams, but to understand real-world business data interpretation. Utilize online quiz platforms and practice tests to sharpen logical thinking and data interpretation abilities.
Tools & Resources
BYJU''''S Quantitative Aptitude for MBA, IndiaBix, Previous year question papers
Career Connection
Analytical skills are crucial for roles in finance, market research, and business analysis, enabling data-driven decision-making.
Intermediate Stage
Seek Early Industry Exposure through Internships- (Semester 3-4 (during semester breaks))
Actively search for internships, even short-term or part-time, in local accounting firms, banks, or small businesses in Mysuru. This hands-on experience provides practical application of theoretical knowledge in areas like taxation, auditing, or basic financial operations. Document your experiences and learn from industry professionals, building your professional network.
Tools & Resources
Internshala, LinkedIn, College placement cell
Career Connection
Internships convert theoretical knowledge into practical skills, making you more employable and providing valuable insights into potential career paths.
Specialize through Electives & Certifications- (Semester 3-5)
Carefully choose Discipline Specific Electives based on your career interests (e.g., Advanced Accounting for audit, Banking & Insurance for finance). Supplement college learning with certifications like NISM (National Institute of Securities Markets) for stock market operations or Tally certification for computerized accounting. This adds specialized skills in high demand.
Tools & Resources
NISM certifications, Tally Education, Online courses from Coursera/edX for specific topics
Career Connection
Specialized skills and certifications directly enhance your resume for targeted roles in finance, accounting, or business operations.
Engage in Business Competitions & Projects- (Semester 4-5)
Participate in inter-college business plan competitions, case study challenges, or take up mini-projects related to current business issues (e.g., GST implementation analysis for a local business). This fosters problem-solving, teamwork, and presentation skills, which are highly valued by employers. Seek faculty guidance for project selection and execution.
Tools & Resources
College Business Clubs, Industry news portals, Faculty advisors
Career Connection
Participation in competitions and projects demonstrates initiative, practical application of knowledge, and leadership potential, appealing to recruiters.
Advanced Stage
Intensive Placement & Interview Preparation- (Semester 5-6)
Begin rigorous preparation for campus placements and off-campus interviews. Focus on refining your resume, practicing aptitude tests, group discussions, and mock interviews. Brush up on core BCom subjects, general knowledge, and current affairs. Leverage the college''''s placement cell for guidance and participate in all preparatory workshops.
Tools & Resources
College placement cell, Online aptitude test platforms, Mock interview sessions, Current affairs apps
Career Connection
Thorough preparation maximizes your chances of securing a good placement immediately after graduation in desired companies.
Deep Dive into Taxation & Financial Planning- (Semester 5-6)
Given the importance of Income Tax and GST in the Indian context, delve deeper into these subjects beyond the syllabus. Read industry journals, attend webinars by tax professionals, and understand recent budget implications. For personal financial planning, explore investment options and insurance products relevant to the Indian market.
Tools & Resources
Taxmann publications, ICAI tax updates, SEBI investor education resources, Financial news channels
Career Connection
Expertise in taxation and financial planning opens doors to lucrative roles in tax advisory, financial consultancy, and wealth management firms.
Explore Entrepreneurial Ventures & Higher Education- (Semester 6 onwards)
For those with an entrepreneurial bent, develop a detailed business plan, leveraging insights from Entrepreneurship Development and E-Commerce courses. Explore government schemes for startups (e.g., Mudra Yojana). Alternatively, research options for higher education like MBA, MCom, or specialized PG Diplomas, and prepare for entrance exams like CAT, MAT, or PGCET if pursuing further studies.
Tools & Resources
Startup India portal, NITI Aayog reports, Test prep materials for CAT/MAT/PGCET, Career counseling
Career Connection
This stage helps define your post-graduation trajectory, whether it''''s launching your own venture or securing admission to prestigious postgraduate programs for advanced career growth.
Program Structure and Curriculum
Eligibility:
- Pass in 10+2 / PUC II year or equivalent examination as per University of Mysore regulations.
Duration: 6 semesters / 3 years
Credits: 106 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 1.1 | Kannada / Sanskrit / Hindi / Urdu / English | Language | 3 | Language Comprehension, Grammar and Composition, Literary Texts, Communication Skills, Cultural Aspects |
| 1.2 | English | Language | 3 | Grammar and Usage, Reading Comprehension, Writing Skills, Functional English, Literary Appreciation |
| FC | Indian Constitution | Foundation Course | 2 | Philosophy of the Constitution, Fundamental Rights & Duties, Directive Principles, Parliamentary System, Judiciary and Elections |
| 1.3 | Financial Accounting - I | Core | 4 | Introduction to Accounting, Accounting Process & Standards, Final Accounts of Sole Proprietors, Consignment Accounts, Joint Venture Accounts |
| 1.4 | Business Economics | Core | 4 | Nature and Scope of Business Economics, Theory of Consumer Behaviour, Theory of Production and Cost, Market Structures, Pricing Strategies |
| 1.5 | Principles of Marketing | Core | 4 | Introduction to Marketing, Marketing Environment & Segmentation, Product Decisions, Pricing Decisions, Promotion and Distribution Decisions |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 2.1 | Kannada / Sanskrit / Hindi / Urdu / English | Language | 3 | Advanced Language Skills, Literary Analysis, Creative Writing, Public Speaking, Regional Literature |
| 2.2 | English | Language | 3 | Business Communication, Report Writing, Presentation Skills, Professional Etiquette, Advanced Grammar |
| AECC | Environmental Studies | Ability Enhancement Compulsory Course | 2 | Ecosystems and Biodiversity, Environmental Pollution, Natural Resources, Environmental Management, Social Issues and the Environment |
| 2.3 | Financial Accounting - II | Core | 4 | Departmental Accounts, Branch Accounts, Insolvency Accounts, Royalty Accounts, Hire Purchase & Installment System |
| 2.4 | Quantitative Analysis for Business - I | Core | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression, Index Numbers |
| 2.5 | Business and Corporate Law | Core | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Partnership Act, 1932, Companies Act, 2013, Negotiable Instruments Act, 1881 |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 3.1 | Kannada / Sanskrit / Hindi / Urdu / English | Language | 3 | Specialised Literary Forms, Translation Skills, Cultural Studies, Critical Analysis, Advanced Composition |
| 3.2 | English | Language | 3 | Literary Texts for Analysis, Advanced Rhetoric, Academic Writing, Critical Thinking, Language and Culture |
| 3.3 | Corporate Accounting - I | Core | 4 | Company Accounts - Share Capital, Issue of Debentures, Underwriting of Shares & Debentures, Redemption of Preference Shares, Redemption of Debentures |
| 3.4 | Income Tax - I | Core | 4 | Introduction to Income Tax, Residential Status & Tax Incidence, Income from Salaries, Income from House Property, Profits & Gains of Business/Profession |
| SEC 1 | Entrepreneurship Development | Skill Enhancement Course | 2 | Concept of Entrepreneurship, Entrepreneurial Environment, Business Idea Generation, Project Formulation & Appraisal, Sources of Finance |
| OE 1 | Open Elective - I (Various Options) | Open Elective | 3 | Choice from inter-disciplinary subjects, Marketing Management, Human Resource Management, Financial Management, E-Banking |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 4.1 | Kannada / Sanskrit / Hindi / Urdu / English | Language | 3 | Advanced Literary Studies, Comparative Literature, Research in Language, Professional Writing, Intercultural Communication |
| 4.2 | English | Language | 3 | Advanced Business Correspondence, Technical Writing, Negotiation Skills, Global English, Media and Communication |
| 4.3 | Corporate Accounting - II | Core | 4 | Final Accounts of Companies, Amalgamation of Companies, Internal Reconstruction, Valuation of Goodwill, Valuation of Shares |
| 4.4 | Income Tax - II | Core | 4 | Capital Gains, Income from Other Sources, Set-off and Carry Forward of Losses, Deductions from Gross Total Income, Assessment of Individuals |
| SEC 2 | E-Commerce | Skill Enhancement Course | 2 | Introduction to E-Commerce, E-Business Models, E-Payment Systems, E-Marketing, Security and Legal Aspects of E-Commerce |
| OE 2 | Open Elective - II (Various Options) | Open Elective | 3 | Choice from inter-disciplinary subjects, Retail Management, Digital Marketing, Personal Finance, Supply Chain Management |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 5.1 | Cost Accounting - I | Core | 4 | Introduction to Cost Accounting, Cost Concepts and Classification, Material Costing, Labour Costing, Overhead Costing |
| 5.2 | Auditing | Core | 4 | Introduction to Auditing, Audit Planning and Internal Control, Vouching and Verification, Company Audit, Audit Report |
| DSE 1 | Discipline Specific Elective - I (Advanced Accounting) | Elective | 4 | Accounts of Banking Companies, Accounts of Insurance Companies, Accounts of Public Utility Concerns, Farm Accounting, Human Resource Accounting |
| DSE 2 | Discipline Specific Elective - II (Banking and Insurance) | Elective | 4 | Evolution of Banking, Commercial Banks & RBI, Banking Sector Reforms, Fundamentals of Insurance, Types of Insurance |
| SEC 3 | Computerised Accounting | Skill Enhancement Course | 2 | Introduction to Computerised Accounting, Tally.ERP 9/Other Software, Maintaining Ledgers and Vouchers, Generating Financial Statements, Payroll and Inventory Management |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 6.1 | Cost Accounting - II | Core | 4 | Job, Batch and Contract Costing, Process Costing, Operating Costing, Reconciliation of Cost and Financial Accounts, Budgetary Control |
| 6.2 | Goods and Services Tax (GST) | Core | 4 | Introduction to GST, Levy and Collection of GST, Input Tax Credit, Registration and Returns, GST Council and Administration |
| DSE 3 | Discipline Specific Elective - III (Financial Management) | Elective | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting, Cost of Capital, Working Capital Management |
| DSE 4 | Discipline Specific Elective - IV (International Business) | Elective | 4 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market, International Financial Institutions, Export-Import Procedures |
| SEC 4 | Stock Market Operations | Skill Enhancement Course | 2 | Indian Financial System, Stock Exchanges in India, Trading Mechanism, Capital Market Instruments, SEBI and Investor Protection |




