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B-COM in General at Dr. B.B. Hegde First Grade College
Udupi, Karnataka
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About the Specialization
What is General at Dr. B.B. Hegde First Grade College Udupi?
This Bachelor of Commerce (B.Com) program at Dr. B.B. Hegde First Grade College, Udupi, focuses on providing a comprehensive foundation in commerce, accounting, finance, and business management. Rooted in the dynamic Indian economy, the program emphasizes practical knowledge, ethical practices, and digital literacy, preparing students for diverse roles across various sectors. Its curriculum is designed to meet contemporary industry demands in India.
Who Should Apply?
This program is ideal for 10+2 graduates with a keen interest in business, finance, and economics, seeking to build a strong academic base for a career in commerce. It also suits individuals aspiring for professional qualifications like CA, CS, or CMA, and those aiming for entry-level positions in accounting, banking, or corporate finance within Indian organizations.
Why Choose This Course?
Graduates of this program can expect to pursue India-specific career paths in banking, financial services, taxation, auditing, and corporate management. Entry-level salaries in India typically range from INR 2.5 to 4 LPA, with significant growth potential. The program aligns with the knowledge required for various professional certifications, enhancing career trajectories in both public and private sector companies.
Student Success Practices
Foundation Stage
Master Core Accounting & Business Concepts- (Semester 1-2)
Focus intensely on Financial Accounting and Business Organisation fundamentals. Utilize textbooks, college library resources, and online platforms like Investopedia or Khan Academy to grasp basic principles. This solid base is crucial for all advanced commerce subjects and professional exams.
Tools & Resources
College Library, Investopedia, Khan Academy
Career Connection
Strong fundamentals are essential for cracking entrance exams for professional courses (CA, CS) and for entry-level roles in accounting and finance.
Develop Quantitative and Communication Skills- (Semester 1-2)
Pay attention to Quantitative Analysis and Communicative English. Practice problem-solving regularly for math and engage in group discussions and presentations to enhance verbal and written communication. Strong communication is vital for corporate roles and client interaction in India.
Tools & Resources
Mock interviews, Debate clubs, Online aptitude tests
Career Connection
Enhances performance in aptitude tests during placements and improves professional interactions in the Indian corporate environment.
Embrace Digital Literacy with Office Tools- (Semester 1-2)
Actively learn and apply MS Office tools (Word, Excel, PowerPoint) taught in Computer Fundamentals and Office Automation. Hands-on practice with real-world scenarios (e.g., preparing a business report, making a budget spreadsheet) will build essential skills highly valued by Indian employers.
Tools & Resources
Microsoft Office Suite, Online tutorials (e.g., YouTube), College computer labs
Career Connection
Develops essential operational skills required for most administrative, accounting, and analytical roles in India''''s digital economy.
Intermediate Stage
Gain Practical Exposure via Internships & Projects- (Semester 3-5)
Actively seek internships during summer breaks or undertake mini-projects related to Corporate Accounting, Income Tax, or Business Law. Reach out to local CA firms, small businesses, or banks in Udupi for hands-on experience. This practical insight is crucial for understanding the Indian business environment and enhancing employability.
Tools & Resources
College Placement Cell, LinkedIn, Local CA firms/banks
Career Connection
Provides real-world experience, making students more attractive to employers and aiding in campus placements.
Specialize through Electives and Skill Courses- (Semester 3-5)
Carefully choose Open Electives (e.g., E-Commerce, HRM) and Skill Enhancement Courses (e.g., Advanced Excel) to align with career interests. Deep dive into these areas through additional online courses (e.g., Coursera, Udemy) or certifications. This specialization helps in distinguishing oneself in the competitive Indian job market.
Tools & Resources
Coursera, Udemy, NISM Certifications (for finance interest)
Career Connection
Develops a niche skill set, increasing chances of securing roles in specific industry segments like e-commerce or HR.
Network and Participate in Competitions- (Semester 3-5)
Join college commerce clubs, attend workshops, and participate in inter-collegiate business quizzes or case study competitions. Network with faculty, alumni, and guest speakers. Building a professional network and showcasing competitive skills can open doors to opportunities in diverse Indian industries.
Tools & Resources
College Clubs, Industry workshops, Online business challenges
Career Connection
Expands professional contacts, leads to mentorship opportunities, and enhances problem-solving skills recognized by recruiters.
Advanced Stage
Focus on Industry-Relevant Skills & Certifications- (Semester 6)
Deepen knowledge in Auditing, GST, and Financial Management. Consider pursuing entry-level certifications relevant to your career path, such as NISM certifications for finance or Tally for accounting, which are highly recognized in India. This adds a tangible skill set valued by employers.
Tools & Resources
NISM certifications, Tally ERP software, GST practitioner courses
Career Connection
Directly enhances employability for roles in financial services, taxation, and accounting firms across India.
Strategic Placement Preparation- (Semester 6)
Dedicate significant time to the final year project, ensuring it demonstrates strong analytical and research skills. Actively participate in campus placements, refine resume writing, and practice interview skills, especially focusing on common questions asked by Indian companies. Utilize college career services for mock interviews and guidance.
Tools & Resources
College Career Services, Resume builders, Mock interview platforms
Career Connection
Maximizes chances of successful placement in reputable companies and prepares students for the competitive Indian job market.
Develop Entrepreneurial Mindset & Research Acumen- (Semester 6)
Engage fully with the Entrepreneurship Development and Research Methodology courses. If interested in starting a venture, develop a comprehensive business plan. For corporate roles, hone research skills for market analysis and strategic decision-making. These skills are critical for leadership roles and innovation within Indian businesses.
Tools & Resources
Startup India resources, Business Plan templates, Research journals
Career Connection
Fosters innovation and critical thinking, valuable for both starting new ventures and climbing the corporate ladder in Indian organizations.
Program Structure and Curriculum
Eligibility:
- As per Mangalore University norms for B.Com admission (typically 10+2 or equivalent in any stream)
Duration: 3 years / 6 semesters
Credits: 136 Credits
Assessment: Internal: 40% (for theory), 50% (for practical/project), External: 60% (for theory), 50% (for practical/project)
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC 1 | Financial Accounting - I | Ability Enhancement Compulsory Course | 2 | Introduction to Accounting, Accounting Process, Final Accounts of Sole Proprietary, Consignment Accounts, Joint Venture Accounts |
| DSC 1 | Business Organisation & Management | Discipline Specific Core | 4 | Nature & Scope of Business, Forms of Business Organisations, Planning, Organising, Staffing & Directing |
| DSC 2 | Computer Fundamentals | Discipline Specific Core | 4 | Introduction to Computers, Input/Output Devices, Memory Concepts, Operating Systems, Microsoft Office |
| SEC 1 | Communicative English | Skill Enhancement Course | 2 | Introduction to Communication, Grammar & Vocabulary, Listening & Speaking Skills, Reading & Writing Skills, Report Writing |
| VAC 1 | Health, Yoga & Well-Being | Value Added Course | 2 | Health & Fitness, Principles of Yoga, Stress Management, Nutrition, Holistic Well-being |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC 2 | Financial Accounting - II | Ability Enhancement Compulsory Course | 2 | Departmental Accounts, Branch Accounts, Hire Purchase & Installment System, Royalty Accounts, Investment Accounts |
| DSC 3 | Quantitative Analysis for Business - I | Discipline Specific Core | 4 | Matrices and Determinants, Ratio & Proportion, Percentage, Interest & Annuity, Time Value of Money |
| DSC 4 | Principles of Marketing | Discipline Specific Core | 4 | Introduction to Marketing, Marketing Mix, Product Life Cycle, Pricing Strategies, Channels of Distribution |
| SEC 2 | Office Automation Tools | Skill Enhancement Course | 2 | Word Processing (MS Word), Spreadsheets (MS Excel), Presentation (MS PowerPoint), Database Management (MS Access), Internet & Email |
| VAC 2 | Indian Constitution | Value Added Course | 2 | Preamble, Fundamental Rights & Duties, Directive Principles, Union & State Legislature, Judiciary |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 5 | Corporate Accounting - I | Discipline Specific Core | 4 | Company Final Accounts, Issue of Shares & Debentures, Forfeiture & Reissue of Shares, Redemption of Preference Shares, Redemption of Debentures |
| DSC 6 | Business Law | Discipline Specific Core | 4 | Indian Contract Act 1872, Sale of Goods Act 1930, Consumer Protection Act 2019, Negotiable Instruments Act 1881, Company Law |
| DSC 7 | Income Tax - I | Discipline Specific Core | 4 | Basic Concepts of Income Tax, Residential Status, Income from Salaries, Income from House Property, Profits & Gains of Business or Profession (Intro) |
| OE 1 | E-Commerce | Open Elective | 3 | Introduction to E-Commerce, Business Models, Payment Systems, Security Issues, Digital Marketing |
| SEC 3 | Business Communication | Skill Enhancement Course | 2 | Types of Communication, Written Communication, Oral Communication, Barriers to Communication, Presentation Skills |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 8 | Corporate Accounting - II | Discipline Specific Core | 4 | Amalgamation, Absorption, External Reconstruction, Internal Reconstruction, Valuation of Goodwill & Shares |
| DSC 9 | Cost Accounting | Discipline Specific Core | 4 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Reconciliation of Cost & Financial Accounts |
| DSC 10 | Income Tax - II | Discipline Specific Core | 4 | Capital Gains, Income from Other Sources, Clubbing of Income, Set-off & Carry Forward of Losses, Deductions from Gross Total Income |
| OE 2 | Human Resource Management | Open Elective | 3 | Introduction to HRM, Human Resource Planning, Recruitment & Selection, Training & Development, Performance Appraisal |
| SEC 4 | Advanced Excel | Skill Enhancement Course | 2 | Data Validation, Pivot Tables, Charts, VLOOKUP/HLOOKUP, Macros & VBA Basics |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 11 | Principles of Auditing | Discipline Specific Core | 4 | Introduction to Auditing, Types of Audit, Audit Planning & Documentation, Internal Control, Audit of Different Entities |
| DSC 12 | Goods & Services Tax (GST) | Discipline Specific Core | 4 | Introduction to GST, Levy & Collection of GST, Time & Value of Supply, Input Tax Credit, GST Procedure |
| DSC 13 | Financial Management | Discipline Specific Core | 4 | Introduction to Financial Management, Capital Budgeting, Cost of Capital, Working Capital Management, Dividend Decisions |
| DSE 1 | Advanced Corporate Accounting | Discipline Specific Elective | 4 | Consolidated Financial Statements, Accounting for Banking Companies, Accounting for Insurance Companies, Financial Reporting Standards, Corporate Governance |
| DSE 2 | International Business | Discipline Specific Elective | 4 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market, Balance of Payments, International Financial Institutions |
| INT | Internship | Internship | 4 | Practical exposure in business environment, Application of theoretical knowledge, Industry specific skills development, Professional communication, Report writing on internship experience |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 14 | Management Accounting | Discipline Specific Core | 4 | Introduction to Management Accounting, Marginal Costing, Budgetary Control, Standard Costing, Funds Flow & Cash Flow Statement |
| DSC 15 | Entrepreneurship Development | Discipline Specific Core | 4 | Concept of Entrepreneurship, Entrepreneurial Process, Business Plan Preparation, Forms of Business Ownership, Sources of Finance |
| DSC 16 | Research Methodology | Discipline Specific Core | 4 | Introduction to Research, Research Design, Data Collection Methods, Sampling, Data Analysis & Report Writing |
| DSE 3 | Financial Markets & Services | Discipline Specific Elective | 4 | Indian Financial System, Money Market, Capital Market, SEBI, Mutual Funds, Merchant Banking |
| DSE 4 | Strategic Management | Discipline Specific Elective | 4 | Introduction to Strategic Management, Strategic Analysis, Strategy Formulation, Strategy Implementation, Strategic Control |
| Project | Project Work | Project | 4 | Problem identification & formulation, Literature review, Data collection & analysis, Report writing & presentation, Conclusion & recommendations |
