

BCOM in General at Dr. P. Dayananda Pai - P. Satisha Pai Government First Grade College


Dakshina Kannada, Karnataka
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About the Specialization
What is General at Dr. P. Dayananda Pai - P. Satisha Pai Government First Grade College Dakshina Kannada?
This Bachelor of Commerce BCom program at Dr. P. Dayananda Pai- P. Satisha Pai Government First Grade College, affiliated with Mangalore University, provides a strong foundation in core business and accounting principles. The curriculum is designed to equip students with analytical, financial, and managerial skills highly relevant to the evolving Indian economy. It emphasizes practical knowledge necessary for various roles in finance, trade, and industry across India.
Who Should Apply?
This program is ideal for 10+2 graduates with a keen interest in commerce, finance, and business administration. It is well-suited for students aspiring to pursue careers in accounting, banking, financial services, and corporate management in India. It also serves as a strong base for those aiming for professional qualifications like CA, CS, CMA, or higher studies like MCom and MBA.
Why Choose This Course?
Graduates of this program can expect diverse career paths in the dynamic Indian job market, including roles as accountants, financial analysts, tax consultants, auditors, and marketing executives. Entry-level salaries in India typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential up to INR 8-12 LPA for experienced professionals in leading Indian companies and MNCs. The program also aligns with requirements for various government and banking examinations.

Student Success Practices
Foundation Stage
Build Strong Accounting & Business Fundamentals- (Semester 1-2)
Focus intently on understanding the core concepts of Financial Accounting and Principles of Marketing. Practice journal entries, ledger postings, and basic financial statements regularly. Read business news and market trends to connect theoretical knowledge with real-world scenarios.
Tools & Resources
Textbooks, Reference books on IFRS/GAAP (basic), Economic Times, Business Standard
Career Connection
A solid foundation in these subjects is crucial for any commerce career, from accounting roles to understanding market dynamics for management positions.
Enhance Digital and Communication Skills- (Semester 1-2)
Actively participate in the Digital Fluency and English Language courses. Master basic computer applications like MS Excel and PowerPoint, which are essential for business reporting. Engage in group discussions and presentations to build effective professional communication skills.
Tools & Resources
Microsoft Office Suite, Online typing tutors, Grammarly, Toastmasters (if available in college/city)
Career Connection
Strong digital and communication skills are highly valued by employers, improving efficiency in tasks and enhancing professional interactions for better career progression.
Explore Entrepreneurship and Social Responsibility- (Semester 1-2)
Utilize the ''''Entrepreneurship Development'''' and ''''Value Added Courses'''' to explore business ideas and community engagement. Attend college workshops or local entrepreneurship events. Engage in NSS/NCC activities to develop leadership and social awareness.
Tools & Resources
Local startup incubators (e.g., in Mangalore), Online entrepreneurship forums, NSS/NCC units
Career Connection
Fosters an entrepreneurial mindset, valuable even in corporate roles, and develops a sense of social responsibility, a key attribute for future leaders and ethical professionals.
Intermediate Stage
Deepen Understanding in Corporate Finance & Tax- (Semester 3-4)
Focus on Corporate Accounting, Income Tax, and Cost Accounting. Solve numerous practical problems and case studies to understand their application. Follow budget announcements and tax reforms in India to stay current with regulatory changes.
Tools & Resources
Tally ERP 9/Prime (basic level), Income Tax Act 1961, Institute of Cost Accountants of India (ICMAI) resources
Career Connection
These are specialized skills highly demanded in corporate finance departments, accounting firms, and tax consultancy services, leading to roles as corporate accountants, tax consultants, and cost analysts.
Develop Analytical & Regulatory Competence- (Semester 3-4)
Excel in Business Statistics and Business Regulations. Practice statistical problem-solving using relevant software. Understand the legal framework governing businesses in India, including the Companies Act and Consumer Protection Act, which is vital for compliance roles.
Tools & Resources
MS Excel for data analysis, Bare Acts for business laws, NPTEL courses on statistics
Career Connection
Equips students for roles requiring data analysis and legal compliance, such as market research, legal advisory support, and internal audit, crucial for Indian businesses.
Gain Exposure to Digital Business & Retail- (Semester 3-4)
Actively engage with E-Commerce and Retail Management concepts. Consider taking online certifications in digital marketing or e-commerce platforms. Visit local retail outlets and study their strategies to understand practical applications of retail management.
Tools & Resources
Google Digital Garage, Coursera courses on E-commerce, Case studies on Indian retail giants (Reliance Retail, D-Mart)
Career Connection
Prepares students for rapidly growing sectors like e-commerce, digital marketing, and retail operations in India, opening up roles in online business management and retail analytics.
Advanced Stage
Master Auditing and Financial Research- (Semester 5-6)
Focus on Principles and Practice of Auditing and Business Research Methods. Participate in mock audit exercises or case studies. Learn to use statistical software for research data analysis and present findings professionally.
Tools & Resources
Auditing standards (AS, Ind AS), SPSS/R (basic usage for data analysis), Research paper databases
Career Connection
Essential for pursuing careers in internal audit, statutory audit, risk management, and market research, with pathways to becoming a certified auditor or business analyst.
Specialize in Elective Areas & Industry Trends- (Semester 5-6)
Choose Discipline Specific Electives like GST or International Business thoughtfully, based on career interest. Stay updated on current events in capital markets and financial services in India. Engage in a project or dissertation related to your chosen specialization.
Tools & Resources
NSE Academy modules, SEBI website for regulations, Budget documents of Government of India
Career Connection
Allows for early specialization, making students more competitive for roles in specific domains like taxation, banking, international trade, or financial advisory within Indian and global firms.
Prepare for Placements & Professional Communication- (Semester 5-6)
Attend campus placement drives and mock interviews. Refine professional communication skills through practice sessions. Prepare a strong resume and LinkedIn profile, highlighting relevant projects and internships. Network with alumni and industry professionals.
Tools & Resources
College placement cell, LinkedIn, Resume builders, Mock interview platforms
Career Connection
Directly enhances employability, secures internships and full-time positions, and builds a professional network critical for long-term career success in India''''s competitive job market.
Program Structure and Curriculum
Eligibility:
- A candidate who has passed the two years Pre-University Examination conducted by the Pre-University Education Board in Karnataka State or any other examination considered as equivalent thereto by Mangalore University.
Duration: 6 semesters (3 years) for Bachelor of Commerce Degree
Credits: 130 Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCNM101/BCNS101/BCNH101/BCNU101/BCNK101/BCNL101/BCNT101/BCNTE101 | Indian Language (Kannada/Sanskrit/Hindi/Urdu/Konkani/Malayalam/Tamil/Telugu) | Ability Enhancement Compulsory Course | 3 | Language Comprehension, Literary Texts, Grammar and Usage, Communication Skills, Cultural Aspects |
| BCNE101 | English Language | Ability Enhancement Compulsory Course | 3 | Reading Comprehension, Grammar and Vocabulary, Writing Skills, Basic English Literature, Communication and Presentation |
| BCNA101 | Financial Accounting - I | Discipline Specific Core | 4 | Introduction to Accounting, Accounting Concepts and Conventions, Journal and Ledger, Trial Balance, Final Accounts of Sole Proprietorship |
| BCNM102 | Principles of Marketing | Discipline Specific Core | 4 | Introduction to Marketing, Marketing Environment, Consumer Behaviour, Product Decisions, Pricing and Promotion Strategies |
| BCNCS101 | Digital Fluency | Skill Enhancement Course | 2 | Digital Technologies, Internet and Web, Cybersecurity Basics, Digital Tools for Collaboration, Data Privacy |
| BCNO101 | Entrepreneurship Development | Open Elective | 3 | Concept of Entrepreneurship, Entrepreneurial Environment, Business Idea Generation, Project Formulation, Institutional Support for Entrepreneurs |
| BCNHV101 | Health and Wellness / Yoga / Sports / NSS / NCC / Others | Value Added Course | 2 | Physical Health, Mental Wellness, Yoga Practices, Community Service, Holistic Development |
| BCNEC101 | Indian Constitution | Ability Enhancement Compulsory Course | 2 | Preamble and Basic Features, Fundamental Rights and Duties, Directive Principles of State Policy, Union and State Government, Electoral System |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCNM201/BCNS201/BCNH201/BCNU201/BCNK201/BCNL201/BCNT201/BCNTE201 | Indian Language (Kannada/Sanskrit/Hindi/Urdu/Konkani/Malayalam/Tamil/Telugu) | Ability Enhancement Compulsory Course | 3 | Advanced Language Comprehension, Cultural Narratives, Applied Grammar, Regional Literature, Effective Communication |
| BCNE201 | English Language | Ability Enhancement Compulsory Course | 3 | Advanced Reading Skills, Formal and Informal Writing, Report Writing, Public Speaking, Critical Analysis |
| BCNA202 | Financial Accounting - II | Discipline Specific Core | 4 | Consignment Accounts, Joint Venture Accounts, Hire Purchase System, Installment System, Departmental Accounts |
| BCNM203 | Principles of Management | Discipline Specific Core | 4 | Nature and Significance of Management, Planning and Decision Making, Organizing and Staffing, Directing and Controlling, Managerial Ethics |
| BCNCS202 | Computer Application for Business | Skill Enhancement Course | 2 | Operating System Concepts, Word Processing Tools, Spreadsheet Applications, Presentation Software, Data Management Basics |
| BCNO202 | Public Relations | Open Elective | 3 | Introduction to Public Relations, Tools and Techniques of PR, Media Relations, Crisis Management, Corporate Social Responsibility |
| BCNHV202 | Swachh Bharath / Nanna Mane – Nanna Mara / Others | Value Added Course | 2 | Cleanliness and Sanitation, Environmental Conservation, Waste Management, Civic Responsibility, Sustainable Living |
| BCNEC202 | Environmental Studies | Ability Enhancement Compulsory Course | 2 | Natural Resources, Ecosystems, Environmental Pollution, Biodiversity Conservation, Environmental Legislation |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCNA303 | Corporate Accounting - I | Discipline Specific Core | 4 | Share Capital Transactions, Debentures, Final Accounts of Companies, Amalgamation and Reconstruction, Valuation of Goodwill and Shares |
| BCNB301 | Business Statistics | Discipline Specific Core | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression, Index Numbers |
| BCNB302 | Business Regulations | Discipline Specific Core | 4 | Indian Contract Act 1872, Sale of Goods Act 1930, Negotiable Instruments Act 1881, Consumer Protection Act 2019, Information Technology Act 2000 |
| BCNCS303 | Advanced Computer Applications for Business | Skill Enhancement Course | 3 | Advanced Excel Functions, Database Management Systems (DBMS), Data Analysis Tools, Cloud Computing Basics, Business Intelligence Fundamentals |
| BCNO303 | Organisational Behaviour | Open Elective | 3 | Foundations of Organisational Behaviour, Perception and Learning, Motivation and Leadership, Group Dynamics and Team Building, Organisational Culture and Change |
| BCNHV303 | Basic First Aid / Human Rights | Value Added Course | 2 | Emergency Response, Wound Management, Cardiopulmonary Resuscitation (CPR), Concept of Human Rights, Protection of Human Rights |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCNA404 | Corporate Accounting - II | Discipline Specific Core | 4 | Accounting for Banking Companies, Accounting for Insurance Companies, Amalgamation and External Reconstruction, Internal Reconstruction, Liquidation of Companies |
| BCNA405 | Income Tax - I | Discipline Specific Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Income from Business or Profession |
| BCNA406 | Cost Accounting | Discipline Specific Core | 4 | Introduction to Cost Accounting, Cost Concepts and Classification, Material Costing, Labour Costing, Overheads |
| BCNCS404 | E-Commerce | Skill Enhancement Course | 3 | Introduction to E-Commerce, E-Commerce Business Models, Online Payment Systems, Digital Marketing, E-Security and Legal Issues |
| BCNO404 | Retail Management | Open Elective | 3 | Introduction to Retailing, Retail Formats and Strategies, Store Location and Layout, Merchandise Management, Customer Service in Retailing |
| BCNHV404 | Constitution of India / Professional Ethics | Value Added Course | 2 | Constitutional Values, Citizen''''s Rights and Duties, Ethical Principles in Business, Workplace Ethics, Corporate Governance |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCNA507 | Principles & Practice of Auditing | Discipline Specific Core | 4 | Introduction to Auditing, Types of Audit, Audit Planning and Control, Internal Control System, Audit Report |
| BCNB503 | Business Research Methods | Discipline Specific Core | 4 | Introduction to Research, Research Design, Data Collection Methods, Sampling Techniques, Data Analysis and Interpretation |
| BCNA508 / BCNB504 | Advanced Corporate Accounting / Advanced Business Statistics | Discipline Specific Elective | 4 | Accounting for Holding Companies, Segment and Interim Reporting, Advanced Probability Distributions, Hypothesis Testing, Time Series Analysis |
| BCNA509 / BCNA510 | Goods & Service Tax (GST) / Advanced Cost & Management Accounting | Discipline Specific Elective | 4 | GST Fundamentals and Types, Input Tax Credit, GST Returns and Compliance, Marginal Costing, Budgetary Control |
| BCNCS505 | Financial Literacy | Skill Enhancement Course | 3 | Personal Financial Planning, Savings and Investment Basics, Credit and Debt Management, Insurance Products, Digital Financial Services |
| BCNO505 | Indian Financial System | Open Elective | 3 | Structure of Indian Financial System, Money Market, Capital Market, Financial Institutions, Financial Services |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCNA611 | Management Accounting | Discipline Specific Core | 4 | Introduction to Management Accounting, Financial Statement Analysis, Fund Flow Statement, Cash Flow Statement, Ratio Analysis |
| BCNM604 | Capital Markets and Financial Services | Discipline Specific Core | 4 | Indian Capital Market, Primary and Secondary Markets, Stock Exchanges, Merchant Banking, Leasing and Hire Purchase |
| BCNB605 / BCNB606 | International Business / Banking Law and Operations | Discipline Specific Elective | 4 | Globalization and International Business, Theories of International Trade, Foreign Exchange Market, Legal Framework of Banking, Banker-Customer Relationship |
| BCNB607 / BCNB608 | Accounting for Business Decisions / Business Ethics and Corporate Governance | Discipline Specific Elective | 4 | Relevant Costing, Pricing Decisions, Capital Budgeting, Ethical Theories in Business, Role of Board of Directors |
| BCNCS606 | Professional Communication | Skill Enhancement Course | 3 | Business Correspondence, Report Writing, Presentation Skills, Interpersonal Communication, Interview Skills |
| BCNO606 | Investment Management | Open Elective | 3 | Introduction to Investments, Investment Avenues, Risk and Return Analysis, Portfolio Management, Fundamental and Technical Analysis |




