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B-COM in General at Community Institute of Commerce & Management Studies
Bengaluru, Karnataka
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About the Specialization
What is General at Community Institute of Commerce & Management Studies Bengaluru?
This Bachelor of Commerce (B.Com) program at Community Institute of Commerce & Management Studies focuses on providing a strong foundation in core business and financial disciplines. With a comprehensive curriculum covering accounting, finance, marketing, and management, the program is designed to equip students with essential skills for the dynamic Indian business landscape. It emphasizes practical applications and ethical business practices relevant to India''''s growing economy.
Who Should Apply?
This program is ideal for recent 10+2 graduates with an interest in commerce, finance, and business administration, seeking to build a career in the corporate sector or pursue higher education. It also caters to individuals aiming for roles in accounting, banking, financial services, and general management within Indian companies, providing a solid academic bedrock for future professional growth.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as accountants, financial analysts, market research analysts, tax consultants, and banking professionals. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential for experienced professionals. The curriculum often aligns with foundational requirements for professional certifications like CA, CS, and CMA in India.
Student Success Practices
Foundation Stage
Build Strong Accounting & Business Fundamentals- (Semester 1-2)
Focus intently on mastering core concepts in Financial Accounting, Marketing, and Business Management. Regularly solve problems, review theoretical frameworks, and understand their practical implications. Form study groups to discuss complex topics and clarify doubts.
Tools & Resources
Textbooks, study guides, online tutorials (e.g., ICAI resources for foundational accounting), peer study groups
Career Connection
A strong grasp of fundamentals is crucial for all commerce-related careers, forming the bedrock for advanced subjects and professional examinations like CA, CS, or MBA entrance tests. It ensures a competitive edge in initial job interviews.
Enhance English & Communication Skills- (Semester 1-2)
Actively participate in English language classes, focusing on written and verbal communication. Engage in public speaking, presentations, and group discussions. Read business newspapers and magazines (e.g., The Economic Times, Business Standard) to improve vocabulary and comprehension.
Tools & Resources
English language labs, public speaking clubs, business newspapers/magazines, online communication courses
Career Connection
Effective communication is a universal requirement in the Indian corporate sector. Strong English skills are vital for business correspondence, client interaction, and career progression in any commercial domain.
Develop Basic Computer & Digital Literacy- (Semester 1-2)
Acquire proficiency in essential office software like MS Excel, Word, and PowerPoint. Understand basic digital tools and cyber hygiene. Utilize online resources and practical lab sessions to gain hands-on experience in business applications.
Tools & Resources
MS Office Suite, online tutorials (e.g., YouTube), college computer labs, NPTEL courses
Career Connection
Digital proficiency is non-negotiable in today''''s business environment. Mastering these tools enhances efficiency, prepares students for data-driven roles, and makes them more employable in various Indian industries.
Intermediate Stage
Apply Statistical & Analytical Thinking- (Semester 3-4)
Actively apply statistical concepts learned in Business Statistics to real-world business scenarios. Practice data interpretation and problem-solving using tools like Excel for basic data analysis. Seek opportunities for minor projects involving data collection and analysis.
Tools & Resources
MS Excel, statistical problem sets, case studies, academic journals
Career Connection
Analytical skills are highly valued in finance, market research, and consultancy roles in India. Proficiency in data analysis aids in informed decision-making and provides an advantage in data-heavy job profiles.
Gain Practical Exposure through Internships/Projects- (Semester 3-4)
Seek short-term internships during summer breaks or engage in practical projects offered by faculty or industry collaborations. Focus on gaining experience in accounting firms, small businesses, or NGOs to understand real-world commercial operations.
Tools & Resources
College placement cell, internship portals (e.g., Internshala), industry contact networks
Career Connection
Practical experience is critical for bridging the gap between theory and industry. Internships provide invaluable exposure, networking opportunities, and often lead to pre-placement offers or better job prospects in Indian companies.
Explore Electives & Skill Enhancement Courses- (Semester 3-4)
Strategically choose Open Electives and Skill Enhancement Courses that align with emerging industry trends or personal career interests. For example, opt for courses in Advanced Excel, Digital Marketing, or basic data analytics to diversify skills.
Tools & Resources
Course catalogues, faculty advisors, industry reports, online certification platforms (e.g., Coursera, Udemy)
Career Connection
Specialized skills gained through electives can differentiate a candidate in the competitive Indian job market, opening doors to niche roles in areas like financial analysis, digital commerce, or business analytics.
Advanced Stage
Master Advanced Accounting & Taxation- (Semester 5-6)
Focus on a deep understanding of Corporate Accounting, Income Tax, GST, and Auditing. Practice solving complex problems and stay updated with the latest amendments in Indian tax laws and accounting standards. Consider preparing for professional exams alongside the curriculum.
Tools & Resources
ICAI study materials, tax journals, advanced accounting textbooks, coaching institutes
Career Connection
Expertise in these areas is highly sought after by accounting firms, tax consultancies, and corporate finance departments in India. It prepares students for roles like auditors, tax advisors, and financial controllers.
Develop Financial Acumen & Strategic Thinking- (Semester 5-6)
Engage with Financial Management, Investment Management, and Management Accounting concepts. Participate in finance competitions, stock market simulations, and case study analyses. Develop the ability to analyze financial statements and make strategic business recommendations.
Tools & Resources
Financial news platforms (e.g., BloombergQuint), virtual trading platforms, business case studies, NCFM certifications
Career Connection
Strong financial acumen is essential for roles in investment banking, portfolio management, corporate finance, and treasury management in India, offering pathways to higher-paying and strategic positions.
Undertake a Comprehensive Research Project/Internship- (Semester 6)
Complete a significant research project or a longer duration internship in an area of interest. This involves identifying a problem, collecting and analyzing data, and presenting findings. Focus on delivering tangible outcomes and a professional report.
Tools & Resources
Academic mentors, industry guides, research databases, statistical software (e.g., SPSS, R basics), project management tools
Career Connection
A capstone project or substantial internship demonstrates practical skills, problem-solving abilities, and industry readiness to potential employers. It significantly boosts employability for entry-level and junior management roles across various Indian sectors.
Program Structure and Curriculum
Eligibility:
- 10+2 / PUC II (Pre-University Course II) or equivalent examination in Commerce/Arts/Science from a recognized board/university.
Duration: 3 years (6 semesters)
Credits: 136 Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCUBC101T | Indian Language | Ability Enhancement Compulsory Course (AECC) | 3 | Language Grammar, Prose and Poetry, Communicative Skills, Cultural Context, Functional Language |
| BCUBC102T | English | Ability Enhancement Compulsory Course (AECC) | 3 | Grammar and Usage, Reading Comprehension, Writing Skills, Communication Strategies, Literature and Society |
| BCUBC103T | Financial Accounting - I | Discipline Specific Core (DSC) | 4 | Introduction to Accounting, Accounting Concepts and Conventions, Journal, Ledger, Trial Balance, Final Accounts of Sole Proprietorship, Accounting for Non-Profit Organizations, Consignment and Joint Venture Accounts |
| BCUBC104T | Principles of Marketing | Discipline Specific Core (DSC) | 4 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Marketing Mix (4 Ps), Product and Pricing Decisions, Promotion and Distribution |
| BCUBC105T | Indian Constitution | Ability Enhancement Compulsory Course (AECC) | 2 | Constitutional History, Preamble and Fundamental Rights, Directive Principles of State Policy, Union and State Governments, Electoral System |
| BCUBC106T | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Ecology and Ecosystems, Environmental Pollution, Biodiversity and Conservation, Natural Resources, Environmental Ethics and Policies |
| BCUBC107L | Computer Applications in Business (Lab) | Skill Enhancement Course (SEC) | 4 | Operating Systems Basics, MS Word for Business Documents, MS Excel for Data Analysis, MS PowerPoint for Presentations, Internet and E-mail Basics |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCUBC201T | Indian Language | Ability Enhancement Compulsory Course (AECC) | 3 | Advanced Grammar, Literary Forms, Official Communication, Regional Literature, Vocabulary Building |
| BCUBC202T | English | Ability Enhancement Compulsory Course (AECC) | 3 | Advanced Writing, Public Speaking, Business Communication, Critical Reading, Report Writing |
| BCUBC203T | Financial Accounting - II | Discipline Specific Core (DSC) | 4 | Branch Accounting, Departmental Accounts, Partnership Accounts (Admission, Retirement), Dissolution of Partnership, Hire Purchase and Installment Systems |
| BCUBC204T | Business Management | Discipline Specific Core (DSC) | 4 | Nature and Scope of Management, Functions of Management (POSDCORB), Planning and Decision Making, Organizing and Staffing, Directing and Controlling, Managerial Leadership |
| BCUBC205T | Digital Fluency | Ability Enhancement Compulsory Course (AECC) | 2 | Digital Technologies, Cyber Security Basics, Data Privacy and Ethics, Digital Tools for Collaboration, E-governance and Digital India Initiatives |
| BCUBC206T | Financial Literacy | Value Added Course (VAC) | 2 | Personal Financial Planning, Banking Services, Investment Basics (Stocks, Bonds), Insurance Products, Borrowing and Credit Management |
| BCUBC207P | Entrepreneurship Skill Development (Project) | Skill Enhancement Course (SEC) | 4 | Concept of Entrepreneurship, Business Idea Generation, Feasibility Analysis, Business Plan Development, Funding Sources for Startups, Government Schemes for Entrepreneurs |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCUBC301T | Corporate Accounting - I | Discipline Specific Core (DSC) | 4 | Issue of Shares and Debentures, Forfeiture and Reissue of Shares, Redemption of Preference Shares, Redemption of Debentures, Valuation of Goodwill and Shares |
| BCUBC302T | E-Commerce | Discipline Specific Core (DSC) | 4 | Introduction to E-Commerce, E-Business Models, E-Marketing and Advertising, Payment Systems in E-Commerce, Security and Legal Aspects, Mobile Commerce |
| BCUBC303T | Business Statistics | Discipline Specific Core (DSC) | 4 | Measures of Central Tendency, Measures of Dispersion, Correlation and Regression, Probability Theory, Index Numbers, Time Series Analysis |
| BCUBC304T | Income Tax - I | Discipline Specific Core (DSC) | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Exempted Incomes, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession (Basic) |
| BCUBC305T | Open Elective - I | Open Elective (OE) | 2 | Choice from various disciplines offered by the University/College. |
| BCUBC306T | Research Methodology | Skill Enhancement Course (SEC) | 2 | Introduction to Research, Research Design, Data Collection Methods, Sampling Techniques, Data Analysis (Basic), Report Writing |
| BCUBC307P | Advanced Excel (Lab/Project) | Skill Enhancement Course (SEC) | 2 | Advanced Functions (VLOOKUP, INDEX-MATCH), Data Validation and Conditional Formatting, Pivot Tables and Charts, Macros and VBA Basics, What-if Analysis, Financial Modeling with Excel |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCUBC401T | Corporate Accounting - II | Discipline Specific Core (DSC) | 4 | Amalgamation of Companies, Absorption and Reconstruction, Consolidation of Accounts, Liquidation of Companies, Accounting for Banking Companies, Accounting for Insurance Companies |
| BCUBC402T | Cost Accounting | Discipline Specific Core (DSC) | 4 | Introduction to Cost Accounting, Cost Concepts and Classification, Material Costing, Labour Costing, Overhead Costing, Job, Batch and Contract Costing |
| BCUBC403T | Goods and Services Tax (GST) | Discipline Specific Core (DSC) | 4 | Introduction to GST, Levy and Collection of GST, Input Tax Credit, Time and Value of Supply, Registration and Returns, GST Council and Administration |
| BCUBC404T | Business Law | Discipline Specific Core (DSC) | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Companies Act, 2013 (Basic Provisions), Consumer Protection Act, 2019, Intellectual Property Rights |
| BCUBC405T | Open Elective - II | Open Elective (OE) | 2 | Choice from various disciplines offered by the University/College. |
| BCUBC406T | Business Ethics | Value Added Course (VAC) | 2 | Ethical Theories in Business, Corporate Social Responsibility, Ethical Decision Making, Whistle-blowing, Environmental Ethics, Ethical Leadership |
| BCUBC407P | Data Analytics for Business (Lab/Project) | Skill Enhancement Course (SEC) | 2 | Introduction to Data Analytics, Data Visualization Tools (e.g., Tableau/Power BI Basics), Statistical Software for Business, Data Interpretation, Predictive Analytics Concepts |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCUBC501T | Advanced Corporate Accounting | Discipline Specific Core (DSC) | 4 | Consolidated Financial Statements, Accounting for Foreign Currency Transactions, Indian Accounting Standards (Ind AS) Overview, Human Resource Accounting, Social Responsibility Accounting, Inflation Accounting |
| BCUBC502T | Financial Management | Discipline Specific Core (DSC) | 4 | Introduction to Financial Management, Capital Budgeting Decisions, Cost of Capital, Capital Structure Theories, Working Capital Management, Dividend Policy |
| BCUBC503T | Auditing and Corporate Governance | Discipline Specific Core (DSC) | 4 | Introduction to Auditing, Types of Audit, Audit Planning and Internal Control, Audit of Financial Statements, Audit Report, Principles of Corporate Governance |
| BCUBC504T | Management Accounting | Discipline Specific Core (DSC) | 4 | Introduction to Management Accounting, Ratio Analysis, Fund Flow and Cash Flow Statements, Budgetary Control, Standard Costing, Marginal Costing and Break-Even Analysis |
| BCUBC505.1T | International Business (DSE-1 Option 1) | Discipline Specific Elective (DSE) | 4 | Globalization and International Business, Theories of International Trade, Foreign Direct Investment, International Monetary System, International Marketing, Export-Import Procedures |
| BCUBC505.2T | Human Resource Management (DSE-1 Option 2) | Discipline Specific Elective (DSE) | 4 | Introduction to HRM, HR Planning and Recruitment, Selection and Placement, Training and Development, Performance Appraisal, Compensation Management |
| BCUBC505.3T | Banking and Insurance (DSE-1 Option 3) | Discipline Specific Elective (DSE) | 4 | Commercial Banking, Central Banking (RBI), Retail Banking, Types of Insurance, Life and General Insurance Principles, IRDAI Regulations |
| BCUBC506.1T | Financial Markets and Institutions (DSE-2 Option 1) | Discipline Specific Elective (DSE) | 4 | Indian Financial System, Money Market, Capital Market (Primary & Secondary), Financial Institutions (Banks, NBFCs), SEBI and its Role, Derivatives Market |
| BCUBC506.2T | Entrepreneurship Development (DSE-2 Option 2) | Discipline Specific Elective (DSE) | 4 | Concept and Process of Entrepreneurship, Role of MSMEs in India, Institutional Support for Entrepreneurs, Legal Framework for Startups, Business Incubation and Funding, Social Entrepreneurship |
| BCUBC506.3T | Logistics and Supply Chain Management (DSE-2 Option 3) | Discipline Specific Elective (DSE) | 4 | Introduction to SCM and Logistics, Inventory Management, Transportation and Warehousing, Logistics in E-commerce, Global Supply Chain, Reverse Logistics |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCUBC601T | Income Tax - II | Discipline Specific Core (DSC) | 4 | Profits and Gains of Business or Profession (Advanced), Capital Gains, Income from Other Sources, Set-off and Carry Forward of Losses, Deductions from Gross Total Income, Computation of Total Income and Tax Liability |
| BCUBC602T | Quantitative Techniques for Business | Discipline Specific Core (DSC) | 4 | Linear Programming, Transportation Problem, Assignment Problem, Network Analysis (PERT/CPM), Decision Theory, Game Theory |
| BCUBC603T | Computerized Accounting (Tally/ERP) | Discipline Specific Core (DSC) | 4 | Introduction to Computerized Accounting, Tally ERP 9/Other Software Basics, Company Creation and Chart of Accounts, Voucher Entry (Sales, Purchase, Payments), Inventory Management, Generating Financial Reports |
| BCUBC604T | Research Project/Internship | Learning Experience Course (LSC) | 4 | Identification of Research Problem, Literature Review, Data Collection and Analysis, Report Writing and Presentation, Industry Exposure and Practical Application, Mentorship and Feedback |
| BCUBC605.1T | Advanced Cost Accounting (DSE-3 Option 1) | Discipline Specific Elective (DSE) | 4 | Process Costing, Operating Costing, Uniform Costing, Reconciliation of Cost and Financial Accounts, Activity Based Costing (ABC), Target Costing |
| BCUBC605.2T | Indirect Taxes (DSE-3 Option 2) | Discipline Specific Elective (DSE) | 4 | Customs Act, 1962 (Basic), Foreign Trade Policy, Taxation of International Transactions, Tax Planning vs. Tax Evasion, Recent Amendments in Indirect Taxes, Case Studies in Indirect Taxation |
| BCUBC605.3T | Investment Management (DSE-3 Option 3) | Discipline Specific Elective (DSE) | 4 | Introduction to Investments, Risk and Return Analysis, Equity Analysis and Valuation, Bond Valuation, Mutual Funds and Portfolio Management, Behavioral Finance |
