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B-COM in Finance And Accountancy at CHRIST (Deemed to be University)
Bengaluru, Karnataka
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About the Specialization
What is Finance and Accountancy at CHRIST (Deemed to be University) Bengaluru?
This B.Com Finance and Accountancy program at CHRIST, Bengaluru focuses on developing a strong foundation in core financial principles and accounting practices essential for the modern Indian economy. It uniquely integrates theoretical knowledge with practical applications, preparing students for dynamic roles in finance, audit, and taxation sectors. The program is designed to meet the growing demand for skilled professionals who can navigate complex financial landscapes and contribute to India''''s economic growth.
Who Should Apply?
This program is ideal for ambitious fresh graduates seeking entry into the finance, accounting, or banking industries, especially those aspiring for roles in Indian financial services. It also caters to students who have completed their PUC (10+2) with an interest in a career involving financial analysis, corporate finance, or auditing. Candidates with a strong numerical aptitude and a desire to understand business financial operations will find this specialization particularly rewarding.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as Financial Analysts, Investment Bankers, Auditors, Tax Consultants, and Portfolio Managers in both Indian conglomerates and multinational corporations. Entry-level salaries typically range from INR 3.5 Lakhs to 6 Lakhs per annum, with significant growth potential up to INR 15+ Lakhs for experienced professionals. The curriculum often aligns with foundational knowledge for professional certifications like CA, CMA, and ACCA, enhancing career progression in India.
Student Success Practices
Foundation Stage
Build Strong Accounting and Legal Fundamentals- (Semester 1-2)
Focus intensely on mastering Financial Accounting I & II, Business and Industrial Law, and Business Mathematics. Attend all lectures, practice problem-solving rigorously using textbooks and past papers, and clarify doubts immediately with professors. Form study groups to discuss complex legal cases and accounting principles.
Tools & Resources
ICAI study materials for foundational accounting concepts, Taxmann publications for law, Khan Academy for mathematics, peer study groups
Career Connection
A solid grasp of these basics is non-negotiable for all finance and accounting roles, providing the bedrock for advanced subjects and professional certifications.
Develop Essential Business Software Skills- (Semester 1-2)
Actively participate in the ''''Spreadsheet for Business'''' Value Added Course and explore self-learning modules for Tally ERP 9 and Microsoft Excel. Aim to achieve proficiency in data entry, financial functions, pivot tables, and basic financial modeling. Utilize online tutorials and practical exercises.
Tools & Resources
Microsoft Excel, Tally ERP 9 (trial versions or lab access), Coursera/Udemy courses on Excel for Finance, YouTube tutorials
Career Connection
These software skills are highly valued in entry-level accounting and finance positions in India, improving efficiency and data analysis capabilities.
Engage in Early Financial Market Exploration- (Semester 1-2)
Leverage the ''''Introduction to Capital Market'''' Value Added Course to understand market dynamics. Follow Indian financial news daily (e.g., Economic Times, Livemint), understand company announcements, and participate in virtual stock market games. Attend introductory webinars on stock investing and mutual funds.
Tools & Resources
Moneycontrol.com, NSE/BSE websites, virtual stock trading platforms, financial news apps
Career Connection
Early exposure builds financial literacy and investment acumen, crucial for roles in investment banking, portfolio management, and wealth management later on.
Intermediate Stage
Deep Dive into Core Finance and Corporate Accounting- (Semester 3-5)
Excel in subjects like Corporate Accounting I & II, Principles of Financial Management, and Cost & Management Accounting. Focus on practical case studies, understanding financial statements deeply, and solving complex problems related to mergers, acquisitions, and capital budgeting. Seek mentorship from faculty for advanced topics.
Tools & Resources
Accounting standards (Ind AS), company annual reports, IIM/ISB case studies (publicly available), financial calculators
Career Connection
Mastery of these subjects directly prepares students for roles in corporate finance, financial analysis, and statutory auditing in Indian companies.
Pursue Relevant Internships and Certifications- (Semester 3-5)
Actively seek summer internships in accounting firms, banks, or corporate finance departments. Look for opportunities to apply theoretical knowledge in a professional setting. Consider pursuing foundational certifications like NISM Equity Derivatives or AMFI Mutual Fund Distributor to enhance resume and knowledge.
Tools & Resources
University placement cell, LinkedIn, Internshala, NISM certifications, AMFI website
Career Connection
Internships provide invaluable real-world experience, networking opportunities, and often lead to pre-placement offers, significantly boosting career prospects in India.
Build a Professional Network and Participate in Competitions- (Semester 3-5)
Attend industry seminars, workshops, and guest lectures to interact with professionals. Join finance clubs and participate in inter-collegiate business quizzes, financial modeling competitions, and investment challenges. These activities hone analytical skills and provide exposure to industry trends.
Tools & Resources
Professional networking events (online/offline), student clubs, E-cell activities, platforms like Unstop (formerly Dare2Compete)
Career Connection
Networking opens doors to job opportunities and mentorship, while competitions develop critical thinking and problem-solving skills highly valued by Indian recruiters.
Advanced Stage
Master Advanced Taxation and Financial Instruments- (Semester 6)
Focus intensely on Income Tax I & II, Goods and Services Tax (GST), and Financial Derivatives. Understand the intricacies of Indian tax laws, compliance, and the application of derivatives for risk management. Practice solving comprehensive tax problems and valuing derivative instruments.
Tools & Resources
Income Tax Act, GST Act, Taxmann publications, online tax portals, Bloomberg Terminal (if university provides access), financial modeling software
Career Connection
Expertise in Indian taxation and financial derivatives is crucial for roles in tax consultancy, treasury, risk management, and investment banking within India.
Undertake a High-Impact Research Project- (Semester 6)
Choose a specialization-relevant topic for the final year project. Conduct thorough primary and secondary research, apply analytical tools, and present findings professionally. Aim for a project that addresses a real-world business problem or explores an emerging trend in Indian finance.
Tools & Resources
Research databases (JSTOR, EBSCO), statistical software (SPSS, R), academic journals, company reports, expert interviews
Career Connection
A well-executed project demonstrates research aptitude, problem-solving skills, and deep subject knowledge, enhancing credibility for both higher studies and employment.
Rigorous Placement Preparation- (Semester 6)
Prepare comprehensively for campus placements by refining resumes, practicing aptitude tests, group discussions, and mock interviews. Tailor applications to specific roles in finance, accounting, and banking. Focus on behavioral interviews and demonstrating soft skills alongside technical knowledge.
Tools & Resources
Placement cell resources, online aptitude test platforms (indiabix, Freshersworld), mock interview services, company-specific preparation guides
Career Connection
This structured preparation is critical for securing desired placements in top Indian and multinational companies recruiting from campus.
Program Structure and Curriculum
Eligibility:
- A pass in PUC (10+2) or equivalent with 50% marks.
Duration: 6 semesters / 3 years
Credits: 136 Credits
Assessment: Internal: 50%, External: 50%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 101/201/301/401/501 | Language I (Kannada / Hindi / Sanskrit / French / German) | Language Core | 4 | |
| 102 | English I | Language Core | 4 | English Communication Skills, Grammar and Usage, Reading Comprehension, Basic Writing Skills, Introduction to Literary Texts |
| COA131 | Financial Accounting I | Core | 4 | Conceptual Framework of Accounting, Accounting Process and Journalizing, Preparation of Final Accounts, Partnership Accounts Fundamentals, Company Accounts Introduction |
| COO131 | Business and Industrial Law | Core | 4 | Indian Contract Act 1872, Sale of Goods Act 1930, Indian Partnership Act 1932, Negotiable Instruments Act 1881, Consumer Protection Act 2019 |
| COA151 | Foundation Course in Accounting | Skill Enhancement | 2 | Accounting Fundamentals, Journal Entries and Ledger Posting, Trial Balance Preparation, Introduction to Financial Statements, Basic Accounting Software Concepts |
| COV111 | Introduction to Capital Market | Value Added | 2 | Indian Financial System Overview, Primary and Secondary Markets, Stock Exchanges and Trading, Financial Instruments and Products, Regulatory Bodies in Capital Markets |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 101/201/301/401/501 | Language I (Kannada / Hindi / Sanskrit / French / German) | Language Core | 4 | |
| 202 | English II | Language Core | 4 | Advanced Communication Strategies, Business Correspondence and Report Writing, Presentation Skills, Critical Thinking and Reading, Advanced Grammar and Vocabulary |
| COA231 | Financial Accounting II | Core | 4 | Branch Accounting, Departmental Accounting, Hire Purchase and Installment Systems, Accounts of Non-Profit Organizations, Company Final Accounts with Adjustments |
| COM231 | Business Mathematics | Core | 4 | Set Theory and Functions, Matrices and Determinants, Differential Calculus for Business, Integral Calculus for Business, Financial Mathematics Applications |
| COF251 | Basics of Finance | Skill Enhancement | 2 | Introduction to Financial Concepts, Financial Markets and Instruments, Time Value of Money, Risk and Return Principles, Basics of Investment Decisions |
| COV211 | Spreadsheet for Business | Value Added | 2 | Introduction to Spreadsheet Software, Data Entry and Formatting, Formulas and Functions, Data Analysis Tools, Charts and Graphs for Business Data |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 101/201/301/401/501 | Language I (Kannada / Hindi / Sanskrit / French / German) | Language Core | 4 | |
| COA331 | Corporate Accounting I | Core | 4 | Issue of Shares and Debentures, Redemption of Preference Shares, Buy Back of Shares, Underwriting of Shares, Amalgamation and Internal Reconstruction |
| COB331 | Business Statistics | Core | 4 | Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Probability and Probability Distributions, Sampling and Estimation |
| COF331 | Principles of Financial Management | Core | 4 | Introduction to Financial Management, Capital Budgeting Decisions, Cost of Capital, Capital Structure Theories, Working Capital Management, Dividend Policy |
| COE351 | Business Ethics | Skill Enhancement | 2 | Ethical Theories in Business, Corporate Governance Principles, Social Responsibility of Business, Ethical Decision Making, Environmental Ethics and Sustainability |
| COF352 | Financial Services | Elective | 2 | Overview of Financial Services, Merchant Banking and Issue Management, Leasing and Hire Purchase, Factoring and Forfaiting, Venture Capital and Credit Rating |
| COA301 | Constitution of India and Human Rights | Ability Enhancement Compulsory Course | 4 | Indian Constitution Framework, Fundamental Rights and Duties, Directive Principles of State Policy, Human Rights in India, Constitutional Amendments and Governance |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 101/201/301/401/501 | Language I (Kannada / Hindi / Sanskrit / French / German) | Language Core | 4 | |
| COA431 | Corporate Accounting II | Core | 4 | Valuation of Goodwill and Shares, Consolidated Financial Statements, Accounting for Banking Companies, Accounting for Insurance Companies, Indian Accounting Standards (Ind AS) Introduction |
| COC431 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Material Costing Methods, Labour Costing Techniques, Overhead Absorption, Job, Batch and Process Costing |
| COF431 | Management Accounting | Core | 4 | Marginal Costing and Break-Even Analysis, Budgetary Control Systems, Standard Costing and Variance Analysis, Fund Flow Statement Analysis, Cash Flow Statement Analysis |
| COP451 | Retail Management | Skill Enhancement | 2 | Introduction to Retail Industry, Retail Formats and Theories, Store Location and Layout, Merchandise Management, Retail Pricing Strategies |
| COF452 | Investment Management | Elective | 2 | Investment Environment and Process, Types of Investment Avenues, Risk and Return Concepts, Portfolio Management Theories, Fundamental and Technical Analysis |
| ENV401 | Environmental Studies | Ability Enhancement Compulsory Course | 4 | Ecosystems and Biodiversity, Natural Resources Management, Environmental Pollution and Control, Climate Change and Global Warming, Environmental Ethics and Sustainable Development |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COA531 | Income Tax I | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession |
| COB531 | Auditing | Core | 4 | Introduction to Auditing, Internal Control and Internal Check, Vouching and Verification, Audit of Limited Companies, Audit Report and Professional Ethics |
| COF531 | International Financial Management | Core | 4 | Balance of Payments, Foreign Exchange Market, Exchange Rate Determination, International Parity Conditions, Currency Futures and Options |
| COF541 | Wealth Management | Elective | 4 | Personal Financial Planning Process, Retirement Planning Strategies, Estate Planning and Succession, Insurance Planning and Risk Management, Tax Planning for Individuals |
| COF542 | Risk Management and Insurance | Elective | 4 | Introduction to Risk Management, Risk Identification and Measurement, Risk Control and Financing, Life Insurance Principles, General Insurance Products |
| COG541 | Generic Elective (e.g., Entrepreneurship Development) | Elective | 2 | Entrepreneurial Process, Business Plan Development, Funding for Startups, Innovation and Creativity, Small Business Management |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COA631 | Income Tax II | Core | 4 | Capital Gains Computation, Income from Other Sources, Clubbing of Income and Set Off/Carry Forward, Deductions from Gross Total Income, Assessment Procedures and Penalties |
| COB631 | Goods and Services Tax | Core | 4 | Introduction to GST in India, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit Mechanism, Registration and Returns under GST |
| COF631 | Financial Derivatives | Core | 4 | Introduction to Derivatives Markets, Forwards and Futures Contracts, Options Contracts and Strategies, Swaps and their Applications, Hedging and Speculation with Derivatives |
| COF641 | Financial Reporting and Analysis | Elective | 4 | Indian Accounting Standards (Ind AS), International Financial Reporting Standards (IFRS), Financial Statement Analysis Techniques, Cash Flow Analysis and Ratio Analysis, Corporate Governance and Reporting |
| COF642 | Advanced Financial Management | Elective | 4 | Mergers, Acquisitions and Corporate Restructuring, Lease Financing Decisions, Project Financing and Valuation, Risk Management in Corporate Finance, Behavioral Finance Concepts |
| COA681 | Project Work | Project | 2 | Research Problem Formulation, Data Collection Methods, Data Analysis and Interpretation, Report Writing and Documentation, Presentation of Findings |
