

B-COM in General at Columbia College


Bengaluru, Karnataka
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About the Specialization
What is General at Columbia College Bengaluru?
This B.Com program at Columbia College, affiliated with Bengaluru City University, offers a comprehensive foundation in commerce, accounting, finance, and management. It is designed to equip students with essential analytical and decision-making skills required for various roles in the dynamic Indian business landscape. The curriculum is updated to align with the National Education Policy 2020, focusing on holistic development and industry relevance.
Who Should Apply?
This program is ideal for recent 10+2 graduates with a strong aptitude for numbers and business principles, aspiring to build a career in finance, accounting, banking, or general management. It also caters to individuals seeking a strong academic base before pursuing professional certifications like CA, CS, or CMA, or higher studies like M.Com or MBA in India.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as accountants, financial analysts, tax consultants, auditors, and business development executives. Entry-level salaries typically range from INR 2.5 Lakhs to 4 Lakhs per annum, with significant growth potential up to INR 8-15 Lakhs for experienced professionals in leading Indian companies and MNCs operating in India. The program also provides a solid foundation for entrepreneurship.

Student Success Practices
Foundation Stage
Master Accounting Fundamentals- (Semester 1-2)
Dedicate time to thoroughly understand core financial accounting principles, ledger entries, and final account preparation. Regularly practice problems from textbooks and previous year question papers to build a strong base for advanced accounting courses.
Tools & Resources
Textbooks on Financial Accounting, Online accounting tutorials, Previous year question papers
Career Connection
A strong grasp of accounting is fundamental for roles in auditing, taxation, and financial reporting, critical for future career progression.
Develop Essential Computer Skills- (Semester 1-2)
Actively participate in courses like Computer Fundamentals and Tally Prime. Gain practical proficiency in MS Office (especially Excel for data analysis) and accounting software like Tally, which are indispensable tools in modern commerce. Explore online certifications for added value.
Tools & Resources
MS Office suite, Tally Prime software, NPTEL/Coursera courses on Excel
Career Connection
Proficiency in these tools is a basic requirement for most commerce jobs, improving employability and efficiency in various roles.
Cultivate Effective Communication- (Semester 1-2)
Focus on enhancing both written and verbal English communication through AECC courses. Engage in group discussions, presentations, and mock interviews to build confidence and articulate ideas clearly, which is vital for professional interactions.
Tools & Resources
English grammar books, Debate clubs, Public speaking workshops
Career Connection
Strong communication skills are crucial for interviews, client interactions, and team collaboration in any corporate environment.
Intermediate Stage
Engage in Practical Financial Analysis- (Semester 3-4)
Apply concepts learned in Financial Management and Cost Accounting to real-world case studies. Analyze financial statements of Indian companies, calculate ratios, and assess business performance. Consider participating in financial modeling competitions.
Tools & Resources
Economic Times, Moneycontrol.com, Financial modeling software (e.g., Excel)
Career Connection
This develops critical thinking and analytical skills highly valued in financial analysis, investment banking, and corporate finance roles.
Explore Digital Marketing and Research- (Semester 3-4)
Utilize Digital Marketing and Business Research Methods courses to understand contemporary business strategies. Conduct small-scale market research projects and experiment with digital marketing tools to build a practical portfolio. Obtain relevant certifications.
Tools & Resources
Google Analytics, Facebook Ads Manager, SurveyMonkey, Online Digital Marketing courses
Career Connection
These skills are in high demand for marketing, sales, and business development roles, especially in the growing e-commerce sector in India.
Network and Seek Industry Insights- (Semester 3-4)
Attend industry seminars, webinars, and guest lectures by professionals from finance and commerce sectors. Actively engage with faculty for guidance on industry trends and potential internship opportunities. Build a professional network early on.
Tools & Resources
LinkedIn, Industry event calendars, College alumni network
Career Connection
Networking opens doors to internships, mentorships, and future job opportunities in the competitive Indian job market.
Advanced Stage
Specialize and Gain Expertise- (Semester 5-6)
Deep dive into your chosen Discipline Specific Electives (DSEs) such as International Business, Investment Management, Retail Management, or Banking & Insurance. Pursue advanced certifications relevant to your specialization to stand out in the job market.
Tools & Resources
NISM certifications (for investments), IIBF certifications (for banking), Specialized textbooks and journals
Career Connection
Specialized knowledge significantly enhances your employability for specific roles and provides a competitive edge during placements.
Undertake Impactful Project/Internship- (Semester 6)
Maximize the learning from your Project Work/Internship. Choose a project that aligns with your career interests and apply theoretical knowledge to solve real-world business problems. A well-executed internship is crucial for practical experience and potential pre-placement offers.
Tools & Resources
Company databases, Industry mentors, Project report guidelines
Career Connection
Practical experience through internships is highly valued by Indian recruiters and often leads directly to job placements.
Master Taxation and Regulatory Frameworks- (Semester 5-6)
Thoroughly understand Income Tax and GST laws, which are critical for commerce professionals in India. Practice tax computations, filing returns, and understanding compliance requirements. This knowledge is essential for roles in accounting, auditing, and tax advisory.
Tools & Resources
Income Tax Act books, GST portal, Taxmann publications
Career Connection
Expertise in Indian taxation is a core skill for numerous finance and accounting positions, ensuring high demand for such professionals.
Program Structure and Curriculum
Eligibility:
- A candidate who has passed the two years Pre-University Examination conducted by the Karnataka Pre-University Education Board or any other examination considered as equivalent thereto by Bengaluru City University is eligible for admission to this programme.
Duration: 3 years / 6 semesters
Credits: 132 Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM101T | Financial Accounting - I | Discipline Specific Core (DSC) | 4 | Introduction to Financial Accounting, Accounting Process, Final Accounts of Sole Proprietorship, Consignment Accounts, Joint Venture Accounts |
| BCOM102T | Business Management | Discipline Specific Core (DSC) | 4 | Introduction to Management, Planning, Organizing, Staffing, Directing and Controlling |
| AECC101T | English | Ability Enhancement Compulsory Course (AECC) | 2 | Grammar and Usage, Reading Comprehension, Writing Skills, Listening and Speaking, Formal and Informal Communication |
| AECC102T | Indian Constitution | Ability Enhancement Compulsory Course (AECC) | 2 | Philosophy of Indian Constitution, Fundamental Rights and Duties, Directive Principles of State Policy, Union and State Legislature, Judiciary in India |
| SEC101T | Computer Fundamentals | Skill Enhancement Course (SEC) | 2 | Introduction to Computers, Operating Systems, MS Word, MS Excel, MS PowerPoint, Internet Basics |
| VAC101T | Health & Wellness | Value Added Course (VAC) | 2 | Dimensions of Health, Nutrition and Balanced Diet, Physical Fitness, Stress Management, Lifestyle Diseases |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM201T | Financial Accounting - II | Discipline Specific Core (DSC) | 4 | Royalty Accounts, Hire Purchase System, Installment Payment System, Branch Accounts, Departmental Accounts |
| BCOM202T | Entrepreneurship Development | Discipline Specific Core (DSC) | 4 | Concept of Entrepreneurship, Entrepreneurial Process, Business Plan Preparation, Sources of Finance, Institutional Support for SMEs |
| AECC201T | English | Ability Enhancement Compulsory Course (AECC) | 2 | Advanced Communication Skills, Report Writing, Presentation Skills, Interview Techniques, Group Discussion |
| AECC202T | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Ecosystems and Biodiversity, Environmental Pollution, Natural Resources Management, Global Environmental Issues, Environmental Legislations |
| SEC201T | Tally Prime | Skill Enhancement Course (SEC) | 2 | Introduction to Tally Prime, Company Creation and Features, Ledgers and Groups, Voucher Entries, Financial Statements Generation |
| VAC201T | Yoga & Meditation | Value Added Course (VAC) | 2 | Introduction to Yoga, Asanas and Pranayama, Meditation Techniques, Benefits of Yoga, Stress Reduction through Yoga |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM301T | Corporate Accounting | Discipline Specific Core (DSC) | 4 | Company Accounts, Issue and Forfeiture of Shares, Issue and Redemption of Debentures, Final Accounts of Companies, Amalgamation and Reconstruction |
| BCOM302T | Financial Management | Discipline Specific Core (DSC) | 4 | Introduction to Financial Management, Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Policy |
| BCOM303T | Marketing Management | Discipline Specific Core (DSC) | 4 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Product and Pricing Decisions, Promotion and Distribution |
| SEC301T | Advanced Excel | Skill Enhancement Course (SEC) | 2 | Advanced Functions, Data Validation and Conditional Formatting, Pivot Tables and Charts, Data Analysis Tools, Introduction to Macros |
| VAC301T | Data Science (Foundation) | Value Added Course (VAC) | 2 | Introduction to Data Science, Data Collection Methods, Data Cleaning and Pre-processing, Basic Statistical Concepts, Data Visualization Fundamentals |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM401T | Cost Accounting | Discipline Specific Core (DSC) | 4 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Activity Based Costing |
| BCOM402T | Business Research Methods | Discipline Specific Core (DSC) | 4 | Introduction to Research, Research Design, Data Collection Techniques, Sampling Methods, Data Analysis and Report Writing |
| BCOM403T | Company Law | Discipline Specific Core (DSC) | 4 | Introduction to Company Law, Incorporation of a Company, Memorandum and Articles of Association, Share Capital and Debentures, Company Meetings and Resolutions |
| SEC401T | Digital Marketing | Skill Enhancement Course (SEC) | 2 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Search Engine Marketing (SEM), Social Media Marketing, Content and Email Marketing |
| VAC401T | Foreign Language | Value Added Course (VAC) | 2 | Basic Grammar and Vocabulary, Conversational Skills, Reading and Writing Simple Sentences, Cultural Aspects, Everyday Expressions |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM501T | Income Tax - I | Discipline Specific Core (DSC) | 4 | Introduction to Income Tax Act, Residential Status and Tax Incidence, Income from Salary, Income from House Property, Profits and Gains of Business or Profession |
| BCOM502T | Principles of Auditing | Discipline Specific Core (DSC) | 4 | Introduction to Auditing, Internal Control System, Vouching, Verification of Assets and Liabilities, Audit Report |
| BCOM503T.1 | International Business | Discipline Specific Elective (DSE) | 4 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market, International Financial Institutions, Global Marketing Strategies |
| BCOM504T.1 | Investment Management | Discipline Specific Elective (DSE) | 4 | Introduction to Investment, Securities Markets, Risk and Return Analysis, Portfolio Management, Fundamental and Technical Analysis |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM601T | Income Tax - II | Discipline Specific Core (DSC) | 4 | Income from Capital Gains, Income from Other Sources, Deductions from Gross Total Income, Computation of Taxable Income, Assessment of Individuals |
| BCOM602T | Goods & Service Tax (GST) | Discipline Specific Core (DSC) | 4 | Introduction to GST, Levy and Collection of GST, Input Tax Credit, Registration and Returns, Customs Duty |
| BCOM603T.1 | Retail Management | Discipline Specific Elective (DSE) | 4 | Introduction to Retailing, Retail Formats and Theories, Retail Store Location, Merchandising and Assortment Planning, Retail Operations and Supply Chain |
| BCOM604T.1 | Banking & Insurance | Discipline Specific Elective (DSE) | 4 | Introduction to Banking, Commercial Banks and Central Bank, Banking Sector Reforms in India, Types of Insurance, IRDA and Insurance Regulations |
| BCOM605T | Project Work / Internship | Discipline Specific Core (DSC) | 4 | Research Problem Identification, Data Collection and Analysis, Report Writing, Presentation Skills, Practical Application of Concepts |




