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B-COM in General at Dr. B.R. Ambedkar First Grade College
Bengaluru, Karnataka
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About the Specialization
What is General at Dr. B.R. Ambedkar First Grade College Bengaluru?
This B.Com program at Dr. B.R. Ambedkar First Grade Evening College, affiliated with Bangalore University, focuses on providing a strong foundation in commerce, accounting, finance, and business management. Designed under the National Education Policy 2020 framework, the curriculum integrates theoretical knowledge with practical skills essential for the dynamic Indian business landscape, preparing students for diverse roles in the corporate sector and entrepreneurship. It emphasizes a holistic understanding of economic principles and business operations.
Who Should Apply?
This program is ideal for 12th-grade graduates across Arts, Science, and Commerce streams who aspire to build a career in finance, accounting, banking, marketing, or general business administration. It also caters to individuals seeking foundational knowledge for pursuing professional courses like CA, CS, CMA, or MBA, and those aiming for government jobs requiring a commerce background. Freshers with a keen interest in the Indian economy and business operations will find this program highly beneficial.
Why Choose This Course?
Graduates of this program can expect to pursue career paths in accounting, financial analysis, marketing, human resources, banking, and taxation across various Indian companies and MNCs. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential up to INR 8-12 LPA with experience. The program enhances analytical, problem-solving, and communication skills, aligning students for roles like Junior Accountant, Financial Analyst, Marketing Executive, and Compliance Officer in India.
Student Success Practices
Foundation Stage
Build Strong Conceptual Foundations- (Semester 1-2)
Focus on thoroughly understanding core subjects like Financial Accounting, Business Management, and Indian Financial System. Attend all lectures, take diligent notes, and clarify doubts immediately with faculty. Form study groups with peers for collaborative learning and problem-solving.
Tools & Resources
Textbooks, University Reference Books, Online Accounting Tutorials (e.g., ICAI resources, NPTEL videos), Peer Study Groups, College Library Resources
Career Connection
A solid grasp of fundamentals is crucial for higher-level courses, competitive exams, and forms the bedrock for entry-level roles in accounting and finance.
Develop Essential Communication & Digital Literacy- (Semester 1-2)
Actively participate in English language classes to improve written and oral communication. Utilize computer labs for basic software proficiency (MS Office, internet research) and explore open elective subjects like ''''Digital Fluency'''' to enhance digital skills.
Tools & Resources
Online Grammar Tools (e.g., Grammarly), Public Speaking Clubs, College Computer Lab, Basic MS Office Tutorials, Government Skill Development Portals
Career Connection
Strong communication and digital skills are non-negotiable for all professional roles, aiding in presentations, report writing, and efficient office work.
Engage in Extracurriculars & Time Management- (Semester 1-2)
Join college clubs (e.g., Commerce Association, Debate Club) to develop soft skills and leadership. Implement effective time management techniques to balance studies, extracurriculars, and personal commitments, especially for evening college students.
Tools & Resources
College Clubs, Student Associations, Productivity Apps (e.g., Google Calendar, Trello), Time Management Workshops
Career Connection
Develops a well-rounded personality, enhances teamwork, leadership, and discipline—qualities highly valued by employers.
Intermediate Stage
Master Quantitative & Analytical Skills- (Semester 3-5)
Prioritize subjects like Quantitative Analysis, Corporate Accounting, and Income Tax. Practice problem-solving rigorously, use case studies, and explore online courses for advanced Excel or basic statistical software to apply theoretical concepts.
Tools & Resources
Practice Books, Past University Papers, Microsoft Excel, Online Tutorials for Basic R/Python, Professional Exam Practice Questions
Career Connection
Essential for roles in financial analysis, auditing, taxation, and business intelligence. Forms the basis for advanced professional certifications.
Seek Internships & Industry Exposure- (Semester 3-5)
Actively look for short-term internships or virtual internships in areas like accounting firms, banks, or startups during semester breaks. Attend industry webinars, guest lectures, and workshops organized by the college to understand real-world business challenges.
Tools & Resources
LinkedIn, Internshala, College Placement Cell, Industry Journals, Corporate Websites
Career Connection
Provides practical experience, helps in resume building, networking, and often leads to pre-placement offers or insights into career preferences.
Prepare for Professional Exams & Higher Education- (Semester 3-5)
For those aspiring for CA, CS, CMA, or MBA, start early preparation by understanding exam patterns and leveraging relevant syllabus overlaps with B.Com. Engage in mock tests and refer to coaching materials alongside regular studies.
Tools & Resources
Study Materials for CA/CS/CMA Foundation, GMAT/CAT Preparation Guides, Online Mock Tests, Career Counseling Services
Career Connection
A focused approach helps in clearing competitive entrance exams, opening doors to advanced qualifications and better career prospects in India.
Advanced Stage
Excel in Project Work & Advanced Subjects- (Semester 6)
Dedicate significant effort to the final year project or internship, applying all acquired knowledge. Focus on advanced subjects like Management Accounting, GST, and chosen Discipline Specific Electives, aiming for a deep understanding and practical application.
Tools & Resources
Research Papers, Industry Reports, Tally Software, GST Portals, Mentorship from Faculty/Industry Experts
Career Connection
A well-executed project demonstrates analytical and research capabilities to potential employers. Mastery of advanced topics makes graduates industry-ready.
Intensive Placement & Career Preparation- (Semester 6)
Actively participate in campus recruitment drives. Prepare compelling resumes and cover letters, practice group discussions, and mock interviews. Network with alumni and industry professionals through LinkedIn for job referrals and insights.
Tools & Resources
College Placement Cell, Online Job Portals (Naukri, LinkedIn, Indeed), Resume Builders, Interview Preparation Guides, Alumni Network
Career Connection
Direct impact on securing initial placements, leading to a strong start in the professional career.
Develop Entrepreneurial Mindset & Digital Commerce Skills- (Semester 6)
Leverage the ''''Entrepreneurship and Startup Management'''' subject to develop a business idea and understand startup ecosystem dynamics. Explore opportunities in digital commerce and financial technology, focusing on practical skills for India''''s evolving economy.
Tools & Resources
Startup Incubators, Government Schemes for Startups (e.g., Startup India), Fintech Blogs, Digital Marketing Courses
Career Connection
Equips students to consider entrepreneurship, understand the digital economy, and contribute to innovation, crucial for India''''s growth.
Program Structure and Curriculum
Eligibility:
- Passed Two Years Pre-University Course of Karnataka State or any other equivalent examination recognized by Bangalore University.
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 |
|---|---|---|---|---|
| IL101 | Indian Language (Kannada/Hindi/Sanskrit/etc.) | Language | 3 | Prose and Poetry, Grammar and Usage, Communication Skills, Cultural Aspects, Literary Forms |
| ENG101 | English | Language | 3 | Functional Grammar, Vocabulary Building, Reading Comprehension, Writing Skills, Literary Excerpts |
| BCM101 | Financial Accounting - I | Core | 4 | Introduction to Accounting, Accounting Concepts and Principles, Journal and Ledger, Trial Balance and Final Accounts, Adjustments and Rectification of Errors |
| BCM102 | Business Management | Core | 4 | Nature and Scope of Management, Planning and Decision Making, Organizing and Staffing, Directing and Motivation, Controlling and Coordination |
| BCM103 | Indian Financial System | Core | 4 | Structure of Indian Financial System, Financial Markets (Money and Capital), Financial Institutions (Banks, NBFCs), Financial Instruments, Regulatory Bodies (RBI, SEBI) |
| OE101 | Open Elective - 1 (e.g., Entrepreneurship Development) | Open Elective | 3 | Concept of Entrepreneurship, Entrepreneurial Process, Business Plan Formulation, Funding and Startup Ecosystem, Challenges and Opportunities |
| AECC101 | Environmental Studies | Ability Enhancement Compulsory Course | 3 | Ecosystems and Biodiversity, Environmental Pollution, Natural Resources, Social Issues and the Environment, Environmental Protection and Management |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| IL201 | Indian Language (Kannada/Hindi/Sanskrit/etc.) | Language | 3 | Advanced Prose and Poetry, Functional Grammar, Translation Skills, Cultural Narratives, Literary Movements |
| ENG201 | English | Language | 3 | Advanced English Grammar, Report Writing, Presentation Skills, Critical Reading, Public Speaking |
| BCM201 | Financial Accounting - II | Core | 4 | Departmental Accounts, Branch Accounts, Hire Purchase and Installment Systems, Royalty Accounts, Investment Accounts |
| BCM202 | Marketing Management | Core | 4 | Introduction to Marketing, Marketing Mix (4 Ps), Product and Brand Management, Pricing Strategies, Promotion and Distribution Channels |
| BCM203 | Quantitative Analysis for Business Decisions - I | Core | 4 | Introduction to Business Mathematics, Matrices and Determinants, Set Theory and Functions, Differential Calculus for Business, Integral Calculus for Business |
| OE201 | Open Elective - 2 (e.g., Financial Literacy) | Open Elective | 3 | Personal Financial Planning, Budgeting and Saving, Investment Avenues, Insurance and Risk Management, Digital Transactions |
| AECC201 | Indian Constitution | Ability Enhancement Compulsory Course | 3 | Preamble and Fundamental Rights, Directive Principles of State Policy, Union and State Legislature, Indian Judiciary System, Constitutional Amendments |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| IL301 | Indian Language (Kannada/Hindi/Sanskrit/etc.) | Language | 3 | Modern Indian Literature, Critical Analysis of Texts, Creative Writing, Translation Practice, Cultural Studies |
| ENG301 | English | Language | 3 | Business Communication Etiquettes, Technical Report Writing, Public Speaking Strategies, Group Discussions, Resume and Cover Letter Writing |
| BCM301 | Corporate Accounting - I | Core | 4 | Accounting for Shares and Debentures, Redemption of Debentures, Underwriting of Shares, Buyback of Shares, Valuation of Goodwill and Shares |
| BCM302 | Corporate Administration | Core | 4 | Company Law and Forms of Business, Incorporation of a Company, Directors and Key Managerial Personnel, Company Meetings and Resolutions, Winding Up of Companies |
| BCM303 | Quantitative Analysis for Business Decisions - II | Core | 4 | Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers, Time Series Analysis |
| OE301 | Open Elective - 3 (e.g., Digital Fluency) | Open Elective | 3 | Digital Devices and Networks, Internet and Web Browsing, Social Media Ethics, Cyber Security Basics, Digital Citizenship |
| SEC301 | Skill Enhancement Course - 1 (e.g., Basic Computer Skills) | Skill Enhancement | 2 | Operating System Fundamentals, Microsoft Word, Microsoft Excel Basics, Microsoft PowerPoint, Internet and Email Usage |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| IL401 | Indian Language (Kannada/Hindi/Sanskrit/etc.) | Language | 3 | Advanced Literary Studies, Cultural Contexts, Media and Literature, Translation Theory and Practice, Regional Literary Traditions |
| ENG401 | English | Language | 3 | Advanced Business English, Cross-Cultural Communication, Negotiation Skills, Conflict Resolution, Professional Correspondence |
| BCM401 | Corporate Accounting - II | Core | 4 | Amalgamation and Absorption of Companies, External Reconstruction, Liquidation of Companies, Consolidated Financial Statements, Accounting for Banking Companies |
| BCM402 | Income Tax - I | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Exempted Incomes, Income from Salaries, Income from House Property |
| BCM403 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overheads Costing, Process Costing and Job Costing |
| OE401 | Open Elective - 4 (e.g., Office Management) | Open Elective | 3 | Office Organization and Layout, Record Keeping and Filing, Office Communication Systems, Office Automation, Time Management and Delegation |
| SEC401 | Skill Enhancement Course - 2 (e.g., E-Commerce) | Skill Enhancement | 2 | E-Commerce Business Models, Digital Marketing Fundamentals, Online Payment Systems, Cyber Laws for E-Commerce, E-Commerce Security and Ethics |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM501 | Advanced Financial Management | Core | 4 | Capital Budgeting Decisions, Working Capital Management, Cost of Capital, Capital Structure Theories, Dividend Policy Decisions |
| BCM502 | Income Tax - II | Core | 4 | Profits and Gains of Business or Profession, Capital Gains, Income from Other Sources, Clubbing of Income and Set Off/Carry Forward of Losses, Deductions from Gross Total Income, Advance Tax and TDS |
| BCM503 | Auditing and Corporate Governance | Core | 4 | Principles and Objectives of Auditing, Audit Planning and Internal Control, Company Audit and Auditor''''s Report, Types of Audit, Concept and Importance of Corporate Governance |
| BCM504A | Discipline Specific Elective - 1 (Financial Reporting & Analysis) | Discipline Specific Elective (Accounting & Finance Group) | 4 | Analysis of Financial Statements, Ratio Analysis, Fund Flow Statement, Cash Flow Statement, Financial Forecasting |
| BCM505A | Discipline Specific Elective - 2 (Derivatives and Risk Management) | Discipline Specific Elective (Accounting & Finance Group) | 4 | Introduction to Financial Derivatives, Futures and Forwards, Options and Swaps, Hedging Strategies, Introduction to Risk Management |
| SEC501 | Skill Enhancement Course - 3 (e.g., Business Analytics Software) | Skill Enhancement | 2 | Introduction to Data Analytics, Data Visualization Tools (Excel, Tableau basics), Statistical Functions in Excel, Basic Predictive Modeling, Reporting and Dashboarding |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM601 | Management Accounting | Core | 4 | Introduction to Management Accounting, Budgetary Control, Standard Costing and Variance Analysis, Marginal Costing and Break-Even Analysis, Responsibility Accounting |
| BCM602 | Goods and Services Tax (GST) & Customs Duty | Core | 4 | Introduction to GST Law, Levy and Collection of GST, Input Tax Credit, Time and Value of Supply, Customs Act and Valuation |
| BCM603 | Entrepreneurship and Startup Management | Core | 4 | The Entrepreneurial Process, Business Idea Generation and Validation, Developing a Business Plan, Startup Funding and Legal Aspects, Growth Strategies for Startups |
| BCM604A | Discipline Specific Elective - 3 (International Financial Reporting Standards) | Discipline Specific Elective (Accounting & Finance Group) | 4 | IFRS Framework and Objectives, Presentation of Financial Statements (IAS 1), Inventories (IAS 2), Property, Plant & Equipment (IAS 16), Revenue from Contracts with Customers (IFRS 15) |
| BCM605A | Discipline Specific Elective - 4 (Advanced Corporate Accounting) | Discipline Specific Elective (Accounting & Finance Group) | 4 | Human Resource Accounting, Social Responsibility Accounting, Inflation Accounting, Accounting for Government Grants, Forensic Accounting |
| SEC601 | Skill Enhancement Course - 4 (e.g., Tally and GST Software) | Skill Enhancement | 2 | Tally Fundamentals and Interface, Accounting Vouchers and Ledgers in Tally, Inventory Management in Tally, GST Compliance and Returns Filing using Tally, Payroll Management in Tally |
| BCM606 | Project Work / Internship | Project/Internship | 4 | Research Methodology, Data Collection and Analysis, Report Writing and Documentation, Problem Identification and Solution, Presentation Skills |
