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M-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 M.Com program at Dr. B.B. Hegde First Grade College, Udupi focuses on advanced concepts in accounting, finance, and management. It aims to develop highly skilled professionals equipped to navigate the complexities of the Indian business landscape, with an emphasis on practical application and ethical considerations. The program prepares students for leadership roles in various commercial sectors.
Who Should Apply?
This program is ideal for commerce graduates (B.Com, BBA) seeking advanced knowledge in finance, taxation, and business management. It caters to fresh graduates aiming for careers in corporate finance, auditing, or banking, as well as working professionals looking to enhance their analytical and strategic decision-making skills in a dynamic Indian economy.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including financial analyst, tax consultant, accountant, auditor, and academician. Entry-level salaries typically range from INR 3-5 LPA, growing significantly with experience. The curriculum is designed to align with certifications like CA, CS, and CFA, offering a strong foundation for professional advancement.
Student Success Practices
Foundation Stage
Master Core Financial & Management Concepts- (Semester 1)
Deeply understand Advanced Financial Management, Human Resource Management, Business Ethics, and Advanced Business Statistics. Utilize textbooks, university resources, and online platforms. Focus on conceptual clarity and numerical problem-solving to build a strong base.
Tools & Resources
NPTEL videos, SWAYAM courses for finance and statistics, reference books by Indian authors
Career Connection
A solid grasp of these fundamentals is critical for all future M.Com specializations and entry-level positions in finance and HR, ensuring a strong start in your career.
Enhance Analytical and Quantitative Skills- (Semester 1)
Regularly practice problems from Advanced Business Statistics, focusing on data interpretation and hypothesis testing. Learn basic data manipulation in spreadsheet software like MS Excel. Participate in college-level data analysis workshops or quizzes to sharpen your acumen.
Tools & Resources
MS Excel, R (basic) or Python (basic) for statistical analysis, Khan Academy for statistics
Career Connection
These skills are vital for roles requiring data analysis, market research, and financial modeling in the Indian context, making you a valuable asset.
Develop Professional Communication & Ethics- (Semester 1)
Actively participate in discussions, presentations, and group projects, honing verbal and written communication. Thoroughly engage with Business Ethics and Corporate Governance principles. Join institutional clubs focused on debates or professional development to foster these essential qualities.
Tools & Resources
Online communication skill courses, business newspapers (e.g., The Economic Times), corporate governance reports of Indian companies
Career Connection
Essential for building a credible professional image, effective team collaboration, and ethical decision-making in the Indian corporate environment.
Intermediate Stage
Cultivate Research Acumen & Application- (Semester 2)
Apply principles of Research Methodology to mini-projects or literature reviews. Understand data collection techniques, questionnaire design, and basic statistical software usage. Start identifying potential areas of interest for your final project to gain practical experience.
Tools & Resources
SPSS (basic), Google Scholar, Mendeley for referencing, research paper databases
Career Connection
Develops critical thinking and problem-solving, preparing you for market research roles, business intelligence, or academic pursuits in India.
Gain Industry Context through Marketing & International Business- (Semester 2)
Relate theoretical concepts of Marketing Management and International Business to current Indian and global market trends. Follow industry news, read business magazines, and analyze marketing campaigns of Indian companies to build a holistic understanding.
Tools & Resources
Marketing blogs, business news portals, case studies on Indian marketing strategies
Career Connection
Prepares students for roles in marketing, international trade, export-import, and understanding global business dynamics relevant to India''''s growing economy.
Enhance Cost & Management Accounting Expertise- (Semester 2)
Master advanced concepts in Cost and Management Accounting, including Activity-Based Costing, budgetary control, and variance analysis. Work through complex numerical problems and understand their implications for business decisions in a practical setting.
Tools & Resources
Advanced accounting textbooks, CIMA/ICAI study materials (for practice questions)
Career Connection
Essential for careers in corporate accounting, financial planning, cost control, and performance management within Indian organizations, offering specialized skills.
Advanced Stage
Specialization & Elective Deep Dive- (Semester 3-4)
Strategically choose elective subjects (e.g., Modern Banking, Investment Management, Strategic Management) based on career aspirations. Engage deeply with specialized concepts, attend workshops related to your chosen electives, and consider pursuing relevant professional certifications.
Tools & Resources
Professional body resources (e.g., NISM for capital markets), advanced textbooks
Career Connection
Tailors your academic profile for specific roles like investment banker, tax consultant, or strategic planner, significantly boosting employability in niche Indian sectors.
Master Taxation & Financial Strategy- (Semester 3-4)
Develop comprehensive knowledge in Income Tax Planning and Management and Goods and Service Tax (GST), staying updated on the latest amendments relevant to India. Understand Strategic Financial Management for corporate decision-making. Attend webinars on current tax laws.
Tools & Resources
Official Income Tax and GST portals, tax journals, professional tax guides by Indian experts
Career Connection
Qualifies graduates for roles in tax consultancy, corporate finance departments, and financial advisory services, highly sought after in India''''s complex regulatory environment.
Execute Capstone Project & Placement Readiness- (Semester 4)
Undertake the Project Work with diligence, applying all learned research and analytical skills. Focus on presenting findings clearly and professionally. Simultaneously, prepare for placements by practicing aptitude tests, group discussions, and mock interviews with the college placement cell.
Tools & Resources
Placement cell resources, LinkedIn for networking, online aptitude test platforms, resume building workshops
Career Connection
The project demonstrates practical application of knowledge, while intensive placement preparation ensures successful entry into the desired industry in India.
Program Structure and Curriculum
Eligibility:
- B.Com/B.B.M./B.B.A. degree with not less than 45% marks in aggregate (40% for SC/ST/Category-I candidates) of Mangalore University or any other University considered as equivalent.
Duration: 2 years (4 semesters)
Credits: 64 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| HC 401 | Advanced Financial Management | Core | 4 | Financial Goals and Functions, Investment Decisions, Financing Decisions, Dividend Decisions, Working Capital Management, Mergers and Acquisitions |
| HC 402 | Human Resource Management | Core | 4 | HRM Concept and Functions, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Management, Compensation Management |
| HC 403 | Business Ethics and Corporate Governance | Core | 4 | Introduction to Business Ethics, Ethical Theories and Decision Making, Corporate Social Responsibility, Corporate Governance Principles, Role of Board of Directors, Whistle Blowing and Code of Conduct |
| HC 404 | Advanced Business Statistics | Core | 4 | Probability Theory, Probability Distributions, Sampling and Estimation, Hypothesis Testing, Correlation and Regression Analysis, Time Series Analysis |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| HC 405 | Research Methodology | Core | 4 | Introduction to Research, Research Design, Data Collection Methods, Sampling Techniques, Data Analysis and Interpretation, Report Writing |
| HC 406 | Marketing Management | Core | 4 | Marketing Concepts and Environment, Consumer Behaviour, Market Segmentation and Targeting, Product and Pricing Decisions, Promotion and Distribution Decisions, Services Marketing |
| HC 407 | Advanced Cost and Management Accounting | Core | 4 | Cost Management Concepts, Activity-Based Costing, Budgetary Control, Standard Costing and Variance Analysis, Decision Making Techniques, Responsibility Accounting |
| HC 408 | International Business | Core | 4 | Introduction to International Business, Theories of International Trade, Foreign Direct Investment, International Financial Markets, Global Business Strategies, Trade Barriers and Agreements |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| HC 451 | Entrepreneurship and Project Management | Core | 4 | Concept of Entrepreneurship, Entrepreneurial Environment, Project Identification and Formulation, Project Appraisal, Project Implementation and Control, Social Entrepreneurship |
| HC 452 | Income Tax Planning and Management | Core | 4 | Basic Concepts of Income Tax, Computation of Taxable Income, Tax Planning for Individuals, Tax Planning for Corporations, Assessment Procedures, GST Basics |
| SC 453.1 | Modern Banking | Elective | 4 | Evolution of Banking, Commercial Banking Operations, Central Banking Functions, E-Banking and Digital Payments, Risk Management in Banks, Regulatory Framework |
| SC 453.2 | Investment Management | Elective | 4 | Investment Environment, Risk and Return Analysis, Security Analysis, Equity and Bond Valuation, Mutual Funds, Derivatives Market |
| SC 453.3 | Portfolio Management | Elective | 4 | Portfolio Theory, Markowitz Model, CAPM and APT, Portfolio Performance Evaluation, Strategic Asset Allocation, Bond Portfolio Management |
| SC 453.4 | International Finance | Elective | 4 | International Financial System, Foreign Exchange Market, Exchange Rate Theories, International Parity Relationships, Currency Risk Management, International Investment Decisions |
| SC 454.1 | Strategic Management | Elective | 4 | Concept of Strategy, Strategic Analysis, Strategic Formulation, Strategic Implementation, Strategic Control, Corporate Level Strategies |
| SC 454.2 | Organizational Behaviour and Development | Elective | 4 | Foundations of Organizational Behaviour, Individual Behaviour, Group Dynamics, Organizational Culture, Leadership Theories, Organizational Change and Development |
| SC 454.3 | Capital Market Operations | Elective | 4 | Indian Financial System, Primary Market Operations, Secondary Market Operations, Stock Exchanges in India, SEBI Regulations, Depositories and Custodians |
| SC 454.4 | Business Valuation | Elective | 4 | Valuation Approaches, Asset-Based Valuation, Income-Based Valuation, Market-Based Valuation, Valuation of Intangibles, Mergers and Acquisitions Valuation |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| HC 455 | Strategic Financial Management | Core | 4 | Financial Strategy and Policy, Capital Structure Theories, Capital Budgeting Under Uncertainty, Dividend Policy Theories, Corporate Restructuring, Risk Management in Finance |
| HC 456 | Goods and Service Tax | Core | 4 | GST Concepts and Framework, Levy and Collection of GST, Input Tax Credit, Registration and Returns, Assessment and Audit, GST Council and Administration |
| HC 457 | Computer Application for Business | Core | 4 | Introduction to Computers, MS Office for Business (Word, Excel, PPT), Database Management Systems (Basic), Accounting Software (Tally/ERP Basics), Internet and E-Commerce, Data Security and Ethics |
| HC 458 | Project Work and Viva-Voce | Core | 4 | Research Project Formulation, Data Collection and Analysis, Report Writing, Presentation Skills, Viva-Voce Examination, Practical Application of Research |
