

B-COM in General at Devanga Sangha First Grade College


Bengaluru, Karnataka
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About the Specialization
What is General at Devanga Sangha First Grade College Bengaluru?
This general Bachelor of Commerce (B.Com) program at Devanga Sangha First Grade College focuses on building a strong foundation in various facets of commerce and business. It equips students with essential knowledge in accounting, finance, marketing, economics, and management, crucial for the dynamic Indian business landscape. The curriculum is designed to foster analytical skills and a comprehensive understanding of business operations.
Who Should Apply?
This program is ideal for fresh graduates from the 10+2 system, aspiring to build a career in business, finance, or corporate sectors. It also suits individuals seeking a robust foundational degree before pursuing professional qualifications like CA, CS, or MBA. Students with a keen interest in understanding market dynamics and financial mechanisms will find this program rewarding.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles in accounting, banking, financial services, and retail management. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth trajectories in Indian companies based on experience and further qualifications. The curriculum also aligns well with competitive exams for government jobs.

Student Success Practices
Foundation Stage
Master Core Accounting Concepts- (Semester 1-2)
Diligently focus on understanding the fundamentals of financial accounting, double-entry systems, and basic financial statements. Regularly practice textbook examples and problem-solving exercises to solidify conceptual clarity from the outset.
Tools & Resources
Tally Education online modules for basics, YouTube tutorials (e.g., CAclubindia), Accounting software demos, Textbooks and study guides
Career Connection
A strong grasp of accounting fundamentals is essential for roles in finance, audit, and taxation, and forms the bedrock for advanced professional qualifications like CA, CMA, and CS.
Develop Business Communication Skills- (Semester 1-2)
Actively participate in classroom discussions, group projects, and make presentations to enhance verbal communication. Practice writing clear and concise business reports, emails, and professional correspondence. Consider joining college debate or public speaking clubs.
Tools & Resources
Grammarly for writing improvement, LinkedIn Learning courses on communication, College Toastmasters or communication clubs, Peer review groups
Career Connection
Effective communication is paramount for client interactions, successful team collaboration, and crucial for excelling in job interviews across all corporate and business roles.
Build Digital Fluency and Essential Tools- (Semester 1-2)
Beyond the mandatory ''''Digital Fluency'''' course, strive for proficiency in MS Office applications like Excel, Word, and PowerPoint. Explore basic data entry and analysis tools, and understand internet ethics and cyber hygiene for digital safety.
Tools & Resources
Microsoft Office Specialist (MOS) certification, Free online courses (Coursera/edX) for Excel basics, Basic coding platforms (e.g., Codecademy for general digital literacy)
Career Connection
Proficiency in digital tools is a critical skill for almost all modern office and business roles, significantly improving efficiency and data handling capabilities, making graduates more competitive.
Intermediate Stage
Engage in Practical Application through Case Studies- (Semester 3-5)
Actively analyze real-world business case studies in subjects like Strategic Management, Financial Management, and Marketing. Try to propose innovative solutions and rigorously defend your reasoning within group discussions.
Tools & Resources
Harvard Business Review case studies, Indian business news channels (ET Now, CNBC-TV18), Business magazines (Forbes India, Business Today), Industry reports
Career Connection
Develops critical thinking, enhances problem-solving abilities, and provides a practical understanding of business challenges commonly faced by Indian companies, preparing for strategic roles.
Pursue Skill Enhancement Courses and Certifications- (Semester 3-5)
Leverage Skill Enhancement Course (SEC) options like Tally or Advanced Excel to gain practical, industry-relevant software skills. Consider pursuing external certifications in areas such as GST or basic financial modeling to add value to your profile.
Tools & Resources
Tally Education certifications, NISM certifications (basic modules for finance), Coursera/Udemy courses on Advanced Excel/GST, Local training institutes
Career Connection
Directly enhances employability for roles requiring specific software proficiency or a deep understanding of key tax regimes like GST, which are critical in the Indian job market.
Network with Professionals and Industry Experts- (Semester 3-5)
Actively attend webinars, workshops, and guest lectures organized by the college or relevant industry associations. Utilize platforms like LinkedIn to connect with alumni and professionals to gain insights into industry trends and potential career paths.
Tools & Resources
LinkedIn professional networking platform, College alumni network events, Industry body events (e.g., CII, FICCI student wings), Career fairs
Career Connection
Opens doors to mentorship, valuable internship opportunities, and provides crucial insights into various career paths and current trends within the dynamic Indian corporate sector.
Advanced Stage
Undertake a Comprehensive Project/Internship- (Semester 6)
Treat the mandatory internship or project work as a serious opportunity to apply theoretical knowledge in a real-world setting. Focus on rigorous data gathering, insightful analysis, and crafting a professional report. Seek challenging assignments.
Tools & Resources
College career services and faculty mentors, Industry contacts and corporate partnerships, Research databases and statistical software, Project management tools
Career Connection
Provides invaluable practical experience, significantly strengthens your resume, and often serves as a direct pipeline to placement offers within Indian companies and organizations.
Intensive Placement Preparation & Mock Interviews- (Semester 6)
Begin focused preparation for campus placements or external job applications well in advance. This includes crafting a compelling resume, practicing aptitude tests (common in Indian companies), engaging in group discussions, and participating in multiple rounds of mock interviews.
Tools & Resources
College placement cell guidance, Online aptitude test platforms (e.g., indiabix, Freshersworld), Interview guides and common HR questions, Peer groups for group discussion practice
Career Connection
Directly targets success in securing entry-level positions in various Indian companies and multinational corporations operating in India, maximizing chances for a successful career launch.
Explore Higher Education or Professional Pathways- (Semester 6)
While preparing for placements, actively research options for further studies like M.Com, MBA, or professional certifications (CA, CS, CFA, CFP). Understand the eligibility and entrance exam requirements (e.g., CAT, CMAT, NMAT) for these advanced pathways.
Tools & Resources
University prospectuses and program brochures, Coaching centers for competitive exams, Career counselors and mentors, Professional body websites (e.g., ICAI, ICSI, SEBI)
Career Connection
Helps in formulating a long-term career plan, enabling students to pursue specialized roles, leadership positions, or entrepreneurial ventures within the evolving Indian and global markets.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 / PUC or equivalent examination from a recognized board/council.
Duration: 3 years / 6 semesters
Credits: 144 Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C1 1.1 | Financial Accounting – I | Core | 4 | Introduction to Accounting, Accounting Principles, Accounting Equation, Journal & Ledger, Trial Balance, Final Accounts of Sole Trader |
| C1 1.2 | Principles of Marketing | Core | 4 | Introduction to Marketing, Marketing Environment, Marketing Mix, Product Decisions, Pricing & Promotion Strategies, Place Decisions |
| C1 1.3 | Fundamentals of Business Mathematics | Core | 4 | Ratio & Proportion, Progressions (AP, GP), Matrices, Set Theory, Permutations & Combinations, Financial Mathematics (Interest) |
| AECC 1.1 | Indian Constitution | Ability Enhancement Compulsory Course (AECC) | 2 | Framing of Indian Constitution, Preamble, Fundamental Rights & Duties, Directive Principles of State Policy, Union & State Legislature |
| MIL 1.1 | Language (Kannada/Sanskrit/Hindi/English) | Modern Indian Language (MIL) | 2 | Grammar Fundamentals, Prose and Poetry Reading, Basic Communication Skills, Vocabulary Building, Comprehension |
| OE 1.1 | Digital Fluency | Open Elective (OE) | 2 | Introduction to Computers, MS Office Applications, Internet & Email Usage, Cyber Security Basics, Digital Services for Citizens |
| OE 1.2 | Health & Wellness, Yoga & Sports / NCC / NSS | Open Elective (OE) | 2 | Physical & Mental Health, Principles of Yoga, Sports & Fitness Activities, National Cadet Corps (NCC), National Service Scheme (NSS) |
| OE 1.3 | Environmental Studies | Open Elective (OE) | 2 | Ecosystems & Biodiversity, Environmental Pollution, Natural Resources Management, Sustainable Development, Environmental Ethics |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C2 2.1 | Financial Accounting – II | Core | 4 | Branch Accounts, Departmental Accounts, Hire Purchase & Installment Systems, Royalty Accounts, Consignment Accounts |
| C2 2.2 | Strategic Management | Core | 4 | Introduction to Strategic Management, Strategic Analysis, Strategy Formulation, Strategy Implementation, Strategic Control, Business Ethics |
| C2 2.3 | Organizational Behaviour | Core | 4 | Introduction to OB, Perception & Learning, Motivation Theories, Leadership & Power, Group Dynamics & Teamwork, Conflict Management |
| AECC 2.1 | Indian Culture, Diversity & Business | Ability Enhancement Compulsory Course (AECC) | 2 | Indian Cultural Heritage, Cultural Diversity in India, Social Institutions, Business Ethics in Indian Context, Corporate Social Responsibility |
| MIL 2.1 | Language (Kannada/Sanskrit/Hindi/English) | Modern Indian Language (MIL) | 2 | Advanced Grammar, Prose & Poetry Analysis, Effective Public Speaking, Report Writing, Translation Skills |
| OE 2.1 | Web Designing | Open Elective (OE) | 2 | HTML Fundamentals, CSS for Styling, JavaScript Basics, Web Page Layout, Responsive Design, Web Hosting Concepts |
| OE 2.2 | Entrepreneurship Development | Open Elective (OE) | 2 | Concept of Entrepreneurship, Entrepreneurial Process, Business Plan Formulation, Sources of Finance for Start-ups, Marketing for New Ventures |
| OE 2.3 | Innovations & Business Management | Open Elective (OE) | 2 | Innovation Management, Types of Innovation, Developing Business Models, Creativity & Problem Solving, Managing Organizational Change |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C3 3.1 | Corporate Accounting – I | Core | 4 | Shares & Debentures Accounting, Company Final Accounts, Amalgamation of Companies, Absorption of Companies, External Reconstruction |
| C3 3.2 | E-Commerce & Digital Marketing | Core | 4 | E-Commerce Models & Business Strategies, E-Payment Systems, Digital Marketing Channels, Search Engine Optimization (SEO), Social Media Marketing, Content Marketing |
| C3 3.3 | Business Statistics | Core | 4 | Data Collection & Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation Analysis, Regression Analysis, Time Series Analysis |
| DSE 3.1 | Financial Management | Discipline Specific Elective (DSE) | 3 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Working Capital Management, Cost of Capital, Dividend Policy |
| DSE 3.2 | Income Tax – I | Discipline Specific Elective (DSE) | 3 | Basic Concepts of Income Tax, Residential Status & Tax Incidence, Income from Salary, Income from House Property, Deductions from Gross Total Income |
| AECC 3.1 | Professional Communication | Ability Enhancement Compulsory Course (AECC) | 2 | Verbal & Non-Verbal Communication, Presentation Skills, Business Reports & Proposals, Business Correspondence, Interview Techniques |
| SEC 3.1 | Skill Enhancement Course (e.g., Tally Prime) | Skill Enhancement Course (SEC) | 2 | Basics of Tally Software, Company Creation & Configuration, Ledger & Voucher Entry, Inventory Management, Generating Financial Statements |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C4 4.1 | Corporate Accounting – II | Core | 4 | Underwriting of Shares, Valuation of Goodwill, Valuation of Shares, Accounting for Internal Reconstruction, Liquidation of Companies |
| C4 4.2 | Research Methodology | Core | 4 | Introduction to Research, Research Design & Methods, Data Collection Techniques, Sampling Methods, Data Analysis & Interpretation, Research Report Writing |
| C4 4.3 | Business Regulations | Core | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Consumer Protection Act, 2019, Negotiable Instruments Act, 1881, Companies Act (Overview) |
| DSE 4.1 | Cost Accounting | Discipline Specific Elective (DSE) | 3 | Introduction to Cost Accounting, Cost Concepts & Classifications, Cost Sheet Preparation, Material Costing, Labour & Overhead Costing, Activity Based Costing (ABC) |
| DSE 4.2 | Income Tax – II | Discipline Specific Elective (DSE) | 3 | Profits & Gains of Business/Profession, Capital Gains, Income from Other Sources, Set-off & Carry-forward of Losses, Clubbing of Income, Deductions, Rebates & Reliefs |
| AECC 4.1 | Indian History & Culture | Ability Enhancement Compulsory Course (AECC) | 2 | Ancient Indian History, Medieval Indian History, Modern Indian History, Indian Art & Architecture, Socio-Cultural Movements |
| SEC 4.1 | Skill Enhancement Course (e.g., Advanced Excel) | Skill Enhancement Course (SEC) | 2 | Advanced Excel Functions (VLOOKUP, IF), Data Validation & Conditional Formatting, Pivot Tables & Pivot Charts, Data Analysis Tools (Goal Seek, Solver), Macros & VBA Basics |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C5 5.1 | Management Accounting | Core | 4 | Introduction to Management Accounting, Ratio Analysis, Fund Flow Statement, Cash Flow Statement, Budgetary Control, Standard Costing |
| C5 5.2 | Auditing & Corporate Governance | Core | 4 | Introduction to Auditing, Types of Audit, Audit Process & Documentation, Audit Report, Corporate Governance Principles, SEBI Guidelines on Corporate Governance |
| C5 5.3 | Human Resource Management | Core | 4 | Introduction to HRM, HR Planning & Job Analysis, Recruitment & Selection, Training & Development, Performance Appraisal, Compensation Management |
| DSE 5.1 | Banking Law & Operations | Discipline Specific Elective (DSE) | 3 | Banking Regulation Act, 1949, Reserve Bank of India Act, 1934, Types of Banks & Functions, Banker-Customer Relationship, Negotiable Instruments |
| DSE 5.2 | Goods and Services Tax (GST) | Discipline Specific Elective (DSE) | 3 | Introduction to GST, Concept of Supply, Input Tax Credit Mechanism, GST Registration & Returns, E-Way Bill & E-Invoicing |
| SEC 5.1 | Internship / Project Work | Skill Enhancement Course (SEC) | 2 | Project Formulation, Data Collection & Analysis, Report Writing Guidelines, Presentation Skills, Practical Application of Concepts |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C6 6.1 | Entrepreneurship & Small Business Management | Core | 4 | The Entrepreneurial Process, Developing a Business Plan, Micro, Small & Medium Enterprises (MSMEs), Institutional Support for Entrepreneurs, Challenges for Small Businesses in India |
| C6 6.2 | International Business | Core | 4 | Introduction to Globalization, Theories of International Trade, Modes of Entry into International Markets, International Finance & Foreign Exchange, India''''s EXIM Policy & WTO |
| C6 6.3 | Financial Markets & Services | Core | 4 | Indian Financial System Overview, Money Market Instruments, Capital Market (Primary & Secondary), Securities and Exchange Board of India (SEBI), Merchant Banking & Mutual Funds |
| DSE 6.1 | Business Ethics & Corporate Social Responsibility | Discipline Specific Elective (DSE) | 3 | Ethical Theories in Business, Business Ethics & Decision Making, Ethical Dilemmas & Conflict of Interest, Corporate Social Responsibility (CSR) Concepts, Models of CSR & Stakeholder Engagement |
| DSE 6.2 | Computerized Accounting System (Tally ERP.9 with GST) | Discipline Specific Elective (DSE) | 3 | Advanced Tally Features, Payroll Accounting, Point of Sale (POS) Transactions, Budgeting & Scenario Management, GST Implementation in Tally |
| SEC 6.1 | Project Work / Field Study | Skill Enhancement Course (SEC) | 2 | In-depth Research Methodology, Data Analysis Tools, Drawing Conclusions & Recommendations, Professional Report Presentation, Fieldwork & Industry Insights |




