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BACHELOR-OF-COMMERCE in General Commerce Specific Specializations Like Finance Accounting Taxation Might Be Offered But Are Not Explicitly Stated For This College And Would Typically Be Broad Rather Than Distinct Program Tracks at Darshan First Grade Evening College
Bengaluru, Karnataka
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About the Specialization
What is General Commerce (Specific specializations like Finance, Accounting, Taxation might be offered but are not explicitly stated for this college and would typically be broad rather than distinct program tracks). at Darshan First Grade Evening College Bengaluru?
This General Commerce program at Darshan First Grade Evening College focuses on providing a comprehensive understanding of business principles, financial management, accounting practices, and economic theories. It aims to equip students with the foundational knowledge required for diverse roles in the Indian commerce sector. The program emphasizes a holistic approach to business education, preparing graduates for the dynamic and competitive Indian market.
Who Should Apply?
This program is ideal for high school graduates with a keen interest in business, finance, and accounting, seeking a strong theoretical and practical foundation for a career in commerce. It also suits individuals looking to gain essential skills for entrepreneurship or further studies in professional accounting or management courses in India. The evening college format is particularly suitable for working professionals or those managing other commitments.
Why Choose This Course?
Graduates of this program can expect to pursue careers in finance, accounting, taxation, banking, auditing, and marketing within Indian companies, MNCs operating in India, or start their own ventures. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential up to INR 8-15 LPA with experience and specialized skills, particularly in the thriving Bengaluru job market.
Student Success Practices
Foundation Stage
Develop Strong Accounting & Financial Fundamentals- (Semester 1-2)
Focus rigorously on understanding core concepts in Financial Accounting and Indian Financial System. Regularly solve practical problems, understand debit/credit rules, and familiarize yourself with basic financial statements to build a robust base.
Tools & Resources
Tally ERP 9 (for practice), online accounting tutorials, concept notes, previous year question papers
Career Connection
A solid foundation in accounting is critical for roles like Junior Accountant, Bookkeeper, or entry-level finance positions in any Indian business, providing a stepping stone for future growth.
Enhance Communication and Digital Literacy- (Semester 1-2)
Actively participate in English language classes, practice business communication through presentations and written assignments, and master essential MS Office tools (Word, Excel, PowerPoint). Develop proficiency in digital platforms for learning and research.
Tools & Resources
LinkedIn Learning, Coursera courses on Excel, Toastmasters International clubs (if available), college communication workshops
Career Connection
Strong communication and digital skills are non-negotiable for professional roles in India, significantly improving interview performance, workplace productivity, and overall career progression.
Cultivate Effective Study Habits & Peer Learning- (Semester 1-2)
Form study groups, engage in discussions on challenging topics, and consistently review class material. Seek clarification from faculty and leverage library resources for deeper understanding, fostering a collaborative learning environment.
Tools & Resources
College library, online academic forums, peer study circles, faculty consultation hours
Career Connection
Builds collaborative skills vital for team environments and fosters continuous learning, which is essential for adapting to new challenges and achieving career growth in the Indian corporate landscape.
Intermediate Stage
Dive Deep into Taxation and Corporate Finance- (Semester 3-4)
Pay close attention to Income Tax Laws and Corporate Accounting principles. Start following current tax news and corporate financial reports to connect theoretical knowledge with real-world applications and evolving Indian regulations.
Tools & Resources
Income Tax India official website, CAclubindia, business news portals (Economic Times, Livemint), company annual reports
Career Connection
This expertise is essential for roles in corporate accounting, taxation, financial analysis, and audit firms, highly sought after in the Indian job market, especially in a financial hub like Bengaluru.
Explore Entrepreneurship and Business Acumen- (Semester 3-4)
Engage with the Entrepreneurship Development curriculum by researching local startups, drafting hypothetical business plans, and identifying market gaps. Attend college-organized entrepreneurship talks or workshops to gain practical insights.
Tools & Resources
NITI Aayog startup initiatives, Startup India resources, local chamber of commerce events, business magazines
Career Connection
Develops an entrepreneurial mindset, crucial for starting own ventures or working in fast-paced startup environments common in India, particularly beneficial for self-employment or leadership roles.
Participate in Co-curricular Competitions- (Semester 3-4)
Join college debates, business quizzes, case study competitions, or student clubs. These activities enhance critical thinking, problem-solving, and teamwork skills, preparing you for dynamic professional challenges.
Tools & Resources
College cultural/academic clubs, inter-college competitions, online quiz platforms
Career Connection
Builds confidence, networking opportunities, and a competitive edge, highly valued by Indian recruiters seeking well-rounded candidates with practical application skills beyond academics.
Advanced Stage
Undertake Industry-Relevant Projects and Internships- (Semester 5-6)
Actively seek and complete internships in accounting firms, banks, or corporate finance departments. Focus on applying classroom knowledge to practical scenarios and preparing a robust project report, gaining real-world exposure.
Tools & Resources
College placement cell, LinkedIn, Internshala, corporate websites
Career Connection
Provides crucial practical experience, industry contacts, and a stronger resume, directly leading to better placement opportunities and a smoother transition into professional roles in Indian companies.
Master Advanced Accounting and Management Skills- (Semester 5-6)
Focus on specialized subjects like Auditing, Management Accounting, GST, and International Business. Practice advanced problem-solving and case studies relevant to corporate operations and regulatory compliance in India.
Tools & Resources
Professional accounting software, advanced Excel, industry whitepapers, ICSI/ICAI resources for professional certifications
Career Connection
Prepares for roles as internal auditors, management accountants, GST consultants, or international trade analysts, providing a distinct advantage in the competitive Indian job market.
Strategize for Placements and Professional Certifications- (Semester 5-6)
Begin interview preparation early, work on soft skills, and consider pursuing professional certifications like CA Foundation, CS Executive, or NISM modules, which greatly enhance employability and specialization.
Tools & Resources
Mock interview sessions, resume building workshops, NISM certifications, professional body websites (ICAI, ICSI, ICMAI)
Career Connection
Significantly boosts career prospects, leading to higher-paying jobs and faster career progression in the competitive Indian commerce sector, making you a desirable candidate for top firms.
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 Bangalore University is eligible for admission to the B. Com. Degree Course.
Duration: 3 years / 6 semesters
Credits: 168 Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC101 | Financial Accounting I | Core | 4 | Introduction to Accounting, Accounting Cycle, Accounting Standards, Final Accounts of Sole Proprietorship, Depreciation |
| BC102 | Indian Financial System | Core | 4 | Financial System Overview, Money Market, Capital Market, Financial Institutions, SEBI |
| BC103 | Business Economics | Core | 4 | Introduction to Economics, Demand Analysis, Production Analysis, Market Structures, Macroeconomic Concepts |
| AECC1.1 | English | Ability Enhancement Compulsory Course | 2 | Communication Skills, Grammar, Comprehension, Report Writing, Public Speaking |
| AECC1.2 | MIL (Modern Indian Language - e.g., Kannada) | Ability Enhancement Compulsory Course | 2 | Language Comprehension, Grammar, Literary Texts, Translation, Communication |
| SEC1.1 | Digital Fluency | Skill Enhancement Course | 2 | Digital Devices, Internet Basics, Cyber Security, Productivity Tools, Digital Citizenship |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC201 | Financial Accounting II | Core | 4 | Partnership Accounts, Admission, Retirement, Dissolution, Departmental Accounts, Branch Accounts, Consignment Accounts |
| BC202 | Marketing Management | Core | 4 | Introduction to Marketing, Market Segmentation, Product Life Cycle, Pricing Strategies, Promotion Mix |
| BC203 | Business Statistics | Core | 4 | Data Collection and Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation, Regression |
| AECC2.1 | Constitution of India | Ability Enhancement Compulsory Course | 2 | Preamble, Fundamental Rights, Directive Principles, Union and State Government, Electoral Process |
| AECC2.2 | Environmental Studies | Ability Enhancement Compulsory Course | 2 | Ecosystems, Biodiversity, Environmental Pollution, Natural Resources, Sustainable Development |
| SEC2.1 | Skill Development in MS Office | Skill Enhancement Course | 2 | Word Processing, Spreadsheets, Presentations, Data Management, Advanced Features |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC301 | Corporate Accounting I | Core | 4 | Share Capital, Debentures, Redemption of Preference Shares, Buy Back of Shares, Valuation of Goodwill and Shares |
| BC302 | Income Tax Law and Practice I | Core | 4 | Basic Concepts of Income Tax, Residential Status, Heads of Income (Salaries, House Property), Deductions, TDS/TCS |
| BC303 | Banking Law and Operations | Core | 4 | Banking System in India, RBI, Commercial Banks, Negotiable Instruments Act, E-Banking |
| SEC3.1 | Professional Communication | Skill Enhancement Course | 2 | Business Correspondence, Report Writing, Presentation Skills, Interview Skills, Group Discussions |
| VAC3.1 | Financial Literacy and Investment | Value Added Course | 2 | Personal Finance, Savings, Investment Avenues, Risk Management, Financial Planning |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC401 | Corporate Accounting II | Core | 4 | Amalgamation, Absorption, Reconstruction, Holding Company Accounts, Cash Flow Statement, Accounting for Liquidation, Financial Reporting |
| BC402 | Income Tax Law and Practice II | Core | 4 | Heads of Income (Business, Capital Gains, Other Sources), Set-off and Carry Forward, Assessment Procedure, Tax Planning, Advance Tax |
| BC403 | Cost Accounting | Core | 4 | Cost Concepts, Cost Sheet, Material Costing, Labour Costing, Overhead Costing |
| SEC4.1 | Entrepreneurship Development | Skill Enhancement Course | 2 | Entrepreneurship Concept, Business Idea Generation, Business Plan, Funding, Government Policies |
| VAC4.1 | Indian Culture and Heritage | Value Added Course | 2 | Ancient Indian History, Art and Architecture, Religions and Philosophies, Festivals, Modern India |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC501 | Principles and Practice of Auditing | Core | 4 | Auditing Concepts, Types of Audit, Internal Control, Vouching, Verification of Assets and Liabilities |
| BC502 | Management Accounting | Core | 4 | Ratio Analysis, Fund Flow Statement, Cash Flow Statement, Budgetary Control, Standard Costing |
| BC503 | Business Law | Core | 4 | Indian Contract Act, Sale of Goods Act, Consumer Protection Act, Negotiable Instruments Act, Partnership Act |
| DSE5.1 | Discipline Specific Elective 1 - Financial Markets and Services | Elective | 3 | Indian Financial Markets, Money Market Instruments, Capital Market Instruments, Financial Services, Regulatory Bodies |
| DSE5.2 | Discipline Specific Elective 2 - Human Resource Management | Elective | 3 | HR Planning, Recruitment and Selection, Training and Development, Performance Appraisal, Compensation Management |
| OE5.1 | Open Elective - Data Analytics for Business | Open Elective | 3 | Introduction to Data Analytics, Data Visualization, Basic Statistical Tools, Business Intelligence, Decision Making |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC601 | Goods and Service Tax (GST) | Core | 4 | GST Concepts, Types of GST, Input Tax Credit, GST Registration, GST Returns |
| BC602 | International Business | Core | 4 | Globalization, Theories of International Trade, Foreign Exchange Market, International Organizations, Export-Import Procedures |
| DSE6.1 | Discipline Specific Elective 3 - Investment Management | Elective | 3 | Investment Avenues, Risk and Return, Portfolio Management, Fundamental Analysis, Technical Analysis |
| DSE6.2 | Discipline Specific Elective 4 - E-Commerce and Digital Marketing | Elective | 3 | E-Commerce Models, Payment Systems, Digital Marketing Channels, SEO, Social Media Marketing |
| OE6.1 | Open Elective - Public Relations and Corporate Communication | Open Elective | 3 | PR Principles, Media Relations, Crisis Communication, Corporate Social Responsibility, Brand Building |
| PW6.1 | Project Work / Internship | Project | 3 | Research Methodology, Data Collection, Analysis, Report Writing, Presentation Skills |
