.png&w=1920&q=75)
BACHELOR-OF-COMMERCE in General at BLDEA's Smt. Bangaramma Sajjan B.H.S. Commerce and S.K.S. Arts College, Jamakhandi
Bagalkote, Karnataka
.png&w=1920&q=75)
About the Specialization
What is General at BLDEA's Smt. Bangaramma Sajjan B.H.S. Commerce and S.K.S. Arts College, Jamakhandi Bagalkote?
This Bachelor of Commerce (B.Com) program at BLDE Association''''s Commerce, BHS Arts and TGP Science College focuses on providing a strong foundational understanding of business, finance, accounting, and management principles. It prepares students for diverse roles in India''''s rapidly growing commercial sectors, emphasizing practical skills relevant to contemporary industry demands. The curriculum is designed to foster analytical and decision-making abilities essential for the modern business environment.
Who Should Apply?
This program is ideal for 10+2 graduates with an aptitude for numbers, business operations, and financial analysis, seeking entry into the corporate world or entrepreneurship. It caters to individuals aspiring to careers in accounting, banking, finance, marketing, or general management. Students who enjoy problem-solving and have a keen interest in economic and business trends will find this program rewarding.
Why Choose This Course?
Graduates of this program can expect to pursue various career paths in India, including roles as accountants, financial analysts, tax consultants, auditors, market researchers, and business development executives. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with experienced professionals earning significantly more. The program also provides a strong base for pursuing professional certifications like CA, CS, CMA, and MBA.
Student Success Practices
Foundation Stage
Master Core Accounting and Economic Principles- (Semester 1-2)
Focus intently on understanding the fundamental concepts of Financial Accounting, Business Economics, and Marketing. Regularly solve practical problems from textbooks and supplementary materials. Join study groups to discuss complex topics and clarify doubts, building a solid base for advanced courses.
Tools & Resources
Textbooks, Online tutorials (e.g., CA Foundation resources for accounting basics), Khan Academy for economics, Peer study groups
Career Connection
Strong fundamentals are crucial for all commerce-related careers, ensuring a robust understanding required for higher studies and professional exams.
Develop Effective Communication and IT Skills- (Semester 1-2)
Pay close attention to the compulsory English courses to enhance written and verbal communication. Simultaneously, acquire basic computer literacy and proficiency in MS Office (Word, Excel) which are vital for all business roles. Participate in college debates or public speaking events to boost confidence.
Tools & Resources
MS Office suite, English grammar books, Public speaking clubs, Online communication courses
Career Connection
Essential soft skills for interviews, client interaction, report writing, and general workplace productivity in the Indian job market.
Explore Indian Business and Constitutional Framework- (Semester 1-2)
Engage with the ''''Indian Financial System'''' and ''''Indian Constitution'''' courses not just for exams, but to understand the socio-economic and legal landscape of India. Read business newspapers like The Economic Times or Business Standard daily to connect classroom learning with real-world events.
Tools & Resources
Business newspapers, RCUB prescribed texts, Online news portals like Livemint
Career Connection
Provides contextual knowledge critical for understanding regulations, economic policies, and the operational environment for businesses in India.
Intermediate Stage
Apply Corporate and Cost Accounting Concepts- (Semester 3-4)
Deep dive into Corporate Accounting and Cost Accounting, focusing on problem-solving and case studies. Try to find internship opportunities, even short-term, in small accounting firms or businesses to see how these concepts are applied in practice. Utilize online platforms for practice questions.
Tools & Resources
Tally.ERP 9 (if available as SEC), Accounting software tutorials, Online problem sets
Career Connection
Directly prepares students for roles in corporate finance, auditing, and management accounting, which are high-demand areas in India.
Master Taxation Basics and Legal Framework- (Semester 3-4)
Gain a strong grasp of Income Tax laws and Company Law. Attend workshops or webinars on GST and other Indian tax regulations. Consider joining student professional bodies or societies related to taxation or corporate law to network and learn more.
Tools & Resources
Bare Acts for Income Tax and Company Law (simplified versions), Tax journals, ICAI/ICSI student chapters
Career Connection
Crucial for careers as tax consultants, company secretaries, compliance officers, and finance professionals in India.
Enhance Digital Skills for Business- (Semester 3-4)
Actively participate in Skill Enhancement Courses like ''''Computer Applications in Business''''. Learn advanced Excel functions, basic data analysis, and familiarize yourself with Tally (if not already done). Explore basic digital marketing tools and concepts.
Tools & Resources
Microsoft Excel advanced tutorials, Tally software, Google Analytics for beginners
Career Connection
Modern businesses rely heavily on digital tools; proficiency ensures competitive advantage in the Indian job market.
Advanced Stage
Specialize and Pursue Industry Projects- (Semester 5-6)
Choose electives wisely based on career interests (e.g., finance, taxation, marketing). Look for opportunities to undertake mini-projects or research papers related to your specialization. Attend industry seminars and guest lectures to understand current trends.
Tools & Resources
NPTEL courses, Industry reports, Academic research databases, LinkedIn for networking with professionals
Career Connection
Develops specialized knowledge and practical experience, making graduates more desirable to specific industry sectors for placements in India.
Prepare for Placements and Professional Exams- (Semester 5-6)
Actively participate in campus placement drives. Prepare a strong resume, practice interview skills, and take mock aptitude tests. For those aspiring to CA/CS/CMA, begin preliminary studies and preparation for foundation/intermediate levels.
Tools & Resources
Placement cell resources, Online aptitude test platforms, Career counseling services, Professional body study materials
Career Connection
Directly leads to securing employment or successfully clearing professional certifications, launching a career in the competitive Indian job market.
Cultivate Professional Networking and Mentorship- (Semester 5-6)
Connect with alumni, faculty, and industry professionals through LinkedIn and college events. Seek mentorship from experienced individuals in your chosen field. Build a professional online presence, engaging with relevant industry discussions.
Tools & Resources
LinkedIn, College alumni network, Industry association events
Career Connection
Opens doors to internship opportunities, job referrals, and valuable career guidance, accelerating professional growth and career prospects in India.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 (PUC II Year) or equivalent examination from any recognized board.
Duration: 3 years / 6 semesters
Credits: 116 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LANG 1.1 | Kannada/English/Hindi/Urdu/Marathi/Sanskrit - I | Compulsory Language | 3 | Prose and Poetry, Grammar and Composition, Functional Language Skills, Cultural Context, Literary Forms |
| LANG 2.1 | English (Compulsory) - I | Compulsory Language | 3 | Basic English Grammar, Prose and Short Stories, Poetry Analysis, Communication Skills, Vocabulary and Comprehension |
| COM 1.1 | Financial Accounting - I | Core | 4 | Introduction to Accounting, Accounting Principles and Standards, Depreciation, Final Accounts of Sole Proprietors, Consignment Accounts, Joint Venture Accounts |
| COM 1.2 | Principles of Marketing | Core | 4 | Introduction to Marketing, Market Segmentation, Product Decisions, Pricing Strategies, Promotion and Distribution, Digital Marketing Concepts |
| COM 1.3 | Business Economics | Core | 4 | Introduction to Business Economics, Demand and Supply Analysis, Production and Cost Analysis, Market Structures, Pricing Practices, Macroeconomic Environment |
| AECC 1.1 | Indian Constitution | Ability Enhancement Compulsory Course (AECC) | 2 | Evolution of Indian Constitution, Preamble and Fundamental Rights, Directive Principles of State Policy, Union and State Governments, Judiciary and Emergency Provisions, Constitutional Amendments |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LANG 1.2 | Kannada/English/Hindi/Urdu/Marathi/Sanskrit - II | Compulsory Language | 3 | Continuation of Language Skills, Advanced Grammar, Literary Appreciation, Writing Practice, Cultural Readings |
| LANG 2.2 | English (Compulsory) - II | Compulsory Language | 3 | Advanced Grammar and Usage, Effective Writing, Critical Reading, Presentation Skills, Report Writing |
| COM 2.1 | Financial Accounting - II | Core | 4 | Accounts of Non-Profit Organizations, Partnership Accounts - I (Admission, Retirement, Death), Royalty Accounts, Hire Purchase and Installment Systems, Insolvency Accounts, Departmental Accounts |
| COM 2.2 | Business Organisation & Management | Core | 4 | Introduction to Business Organization, Forms of Business Organization, Functions of Management, Planning and Decision Making, Organizing and Staffing, Directing and Controlling |
| COM 2.3 | Indian Financial System | Core | 4 | Introduction to Financial System, Financial Markets (Money Market, Capital Market), Financial Institutions (Banks, NBFCs), Financial Instruments, RBI and Monetary Policy, SEBI and Capital Market Regulations |
| AECC 2.1 | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Multidisciplinary Nature of Environment, Ecosystems and Biodiversity, Environmental Pollution, Social Issues and the Environment, Human Population and Environment, Field Work and Case Studies |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LANG 1.3 | Kannada/English/Hindi/Urdu/Marathi/Sanskrit - III | Compulsory Language | 3 | Prose and Drama, Advanced Communication, Creative Writing, Literary Criticism Basics, Regional Literary Context |
| LANG 2.3 | English (Compulsory) - III | Compulsory Language | 3 | Business Communication, Letter and Memo Writing, Email Etiquette, Group Discussions, Interviews, Public Speaking |
| COM 3.1 | Corporate Accounting - I | Core | 4 | Issue of Shares and Debentures, Forfeiture and Reissue of Shares, Redemption of Debentures, Underwriting of Shares, Final Accounts of Companies, Accounting for Amalgamation |
| COM 3.2 | Company Law | Core | 4 | Introduction to Companies Act, Types of Companies, Memorandum and Articles of Association, Shares and Share Capital, Management and Administration, Meetings and Resolutions |
| COM 3.3 | Cost Accounting - I | Core | 4 | Introduction to Cost Accounting, Material Costing, Labor Costing, Overhead Costing, Cost Sheet Preparation, Reconciliation of Cost and Financial Accounts |
| SEC 3.1 | Skill Enhancement Course - 1 (e.g., Computer Applications in Business - I / Tally.ERP 9.0) | Skill Enhancement Course (SEC) | 2 | Introduction to Computers, Operating Systems, MS Word for Business, MS Excel for Business, Internet and E-mail, Data Security Concepts |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LANG 1.4 | Kannada/English/Hindi/Urdu/Marathi/Sanskrit - IV | Compulsory Language | 3 | Classical Texts, Advanced Literary Skills, Translation Techniques, Cultural Studies, Discourse Analysis |
| LANG 2.4 | English (Compulsory) - IV | Compulsory Language | 3 | Professional Communication, Resume and Cover Letter Writing, Group Discussion Strategies, Mock Interview Practice, Negotiation Skills |
| COM 4.1 | Corporate Accounting - II | Core | 4 | Banking Companies Accounts, Insurance Companies Accounts, Accounts of Public Utility Concerns, Cash Flow Statement (AS-3), Human Resource Accounting, Environmental Accounting |
| COM 4.2 | Income Tax - I | Core | 4 | Introduction to Income Tax Act, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession, Capital Gains |
| COM 4.3 | Cost Accounting - II | Core | 4 | Job, Batch, and Contract Costing, Process Costing, Joint and By-products, Operating Costing, Uniform Costing and Inter-firm Comparison, Marginal Costing and Break-Even Analysis |
| SEC 4.1 | Skill Enhancement Course - 2 (e.g., Computer Applications in Business - II / Banking and Finance) | Skill Enhancement Course (SEC) | 2 | Database Management Systems, Spreadsheet Advanced Functions, Presentations using MS PowerPoint, E-commerce Concepts, Introduction to Accounting Software (Tally basics), Cyber Security Basics |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM 5.1 | Management Accounting | Core | 4 | Introduction to Management Accounting, Financial Statement Analysis, Fund Flow and Cash Flow Statements, Ratio Analysis, Budgetary Control, Standard Costing and Variance Analysis |
| COM 5.2 | Income Tax - II | Core | 4 | Income from Other Sources, Clubbing of Incomes, Set-off and Carry Forward of Losses, Deductions from Gross Total Income, Computation of Total Income and Tax Liability, Advance Tax and TDS |
| DSE 5.1 | Discipline Specific Elective - 1 (e.g., Advanced Corporate Accounting) | DSE Elective | 4 | Accounting for Holding Companies, Accounting for Financial Institutions, Goodwill and Share Valuation, Special Accounts (e.g., Banking, Insurance), Inflation Accounting, Forensic Accounting basics |
| DSE 5.2 | Discipline Specific Elective - 2 (e.g., Auditing and Corporate Governance) | DSE Elective | 4 | Introduction to Auditing, Types of Audit, Audit Planning and Documentation, Internal Control System, Company Audit and Auditor''''s Report, Principles of Corporate Governance |
| SEC 5.1 | Skill Enhancement Course - 3 (e.g., Entrepreneurship Development / Goods & Service Tax) | Skill Enhancement Course (SEC) | 2 | Concept of Entrepreneurship, Theories of Entrepreneurship, Small Business Management, Project Formulation and Appraisal, Sources of Finance for Entrepreneurs, Government Support to MSMEs |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM 6.1 | Business Statistics | Core | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers, Time Series Analysis |
| COM 6.2 | E-Commerce | Core | 4 | Introduction to E-Commerce, Business Models of E-Commerce, E-Payment Systems, E-Marketing, Legal and Ethical Issues in E-Commerce, Cyber Security for E-Commerce |
| DSE 6.1 | Discipline Specific Elective - 3 (e.g., International Finance) | DSE Elective | 4 | International Financial System, Foreign Exchange Market, Exchange Rate Theories, International Parity Relationships, International Capital Budgeting, Currency Risk Management |
| DSE 6.2 | Discipline Specific Elective - 4 (e.g., Investment Analysis & Portfolio Management) | DSE Elective | 4 | Investment Environment, Security Analysis (Fundamental & Technical), Bond Valuation, Equity Valuation, Portfolio Theory, Portfolio Performance Evaluation |
| SEC 6.1 | Skill Enhancement Course - 4 (e.g., Supply Chain Management / Capital Market Operations) | Skill Enhancement Course (SEC) | 2 | Introduction to Capital Market, Primary Market Operations, Secondary Market Operations (Stock Exchanges), Depositories and Custodians, SEBI Regulations, Derivatives Market Basics |
