

BCOM in General at Dr. Sri. Jachani First Grade College


Chikkaballapura, Karnataka
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About the Specialization
What is General at Dr. Sri. Jachani First Grade College Chikkaballapura?
This BCom program at Dr. Sri. Jachani First Grade College focuses on providing a comprehensive understanding of commerce, accounting, and business principles. Designed as per the National Education Policy (NEP) 2020 framework, it equips students with foundational knowledge essential for various sectors in the Indian economy. The curriculum emphasizes analytical skills and practical applications relevant to contemporary business practices.
Who Should Apply?
This program is ideal for 10+2 graduates seeking a strong base in commerce and management. It appeals to aspiring accountants, financial analysts, entrepreneurs, and those aiming for careers in banking, marketing, and corporate finance. Students with a keen interest in understanding economic landscapes and business operations will find this program rewarding.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as accountants, auditors, tax consultants, financial planners, and market analysts. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential in top Indian companies. It also provides a solid foundation for pursuing professional certifications like CA, CS, or MBA.

Student Success Practices
Foundation Stage
Master Core Accounting & Management Fundamentals- (Semester 1-2)
Focus intently on understanding the basic principles of Financial Accounting, Business Environment, and Management. These subjects form the bedrock of your commerce education. Attend all lectures, practice numerical problems diligently, and participate in classroom discussions to clarify concepts.
Tools & Resources
Textbooks prescribed by Bengaluru North University, Online accounting tutorials, Practice problem sets
Career Connection
A strong grasp of fundamentals is crucial for higher-level courses and forms the basis for roles in accounting, finance, and management.
Develop Essential Communication & Digital Skills- (Semester 1-2)
Actively engage with language courses to improve both written and verbal communication, critical for professional success. Simultaneously, utilize the computer applications course to build proficiency in MS Office tools (Excel, Word, PowerPoint) as these are indispensable in any business role.
Tools & Resources
Language learning apps, Public speaking clubs (if available), Microsoft Office tutorials (official MS Learn, YouTube)
Career Connection
Effective communication and digital literacy are universal employability skills, enhancing your resume for various entry-level positions.
Explore Open Electives and Skill Enhancement Courses Strategically- (Semester 1-2)
Utilize the flexibility of NEP to choose open electives and skill enhancement courses that align with your interests or potential career paths (e.g., Retail Management, Digital Fluency). This allows for early exploration of diverse areas beyond core commerce.
Tools & Resources
University prospectus for elective options, Career counseling sessions, Online course platforms (Coursera, Udemy)
Career Connection
Early exposure to specialized areas can help you identify your niche and build a unique skill set, making you more competitive in the job market.
Intermediate Stage
Gain Practical Proficiency in Corporate Accounting & Costing- (Semester 3-4)
Beyond theoretical knowledge, focus on solving complex problems in Corporate Accounting and Cost Accounting. Consider using Tally or other accounting software to understand practical implications. Seek out practical case studies to apply concepts to real-world business scenarios.
Tools & Resources
Tally ERP 9/Prime software, Accounting case study books, Industry journals on cost management
Career Connection
Proficiency in these areas is highly valued for roles like corporate accountant, cost analyst, and internal auditor in Indian companies.
Cultivate Entrepreneurial Thinking and Network- (Semester 3-4)
Actively participate in workshops or college events related to Entrepreneurship Development. Try to develop a mini-business plan or innovative idea. Engage with faculty and guest speakers to understand real-world business challenges and build initial professional contacts.
Tools & Resources
NITI Aayog''''s Startup India resources, Local Chamber of Commerce events, Entrepreneurship magazines
Career Connection
Develops a proactive mindset, problem-solving skills, and a network that can be invaluable for future entrepreneurship or corporate leadership roles.
Deep Dive into Business Software & Analytics- (Semester 3-4)
Take advantage of courses like ''''Computer Application in Business'''' to go beyond basics. Seek opportunities to learn advanced Excel functions, data visualization tools, or basic business analytics. This will enhance your data interpretation and reporting capabilities.
Tools & Resources
Advanced Excel courses, Power BI/Tableau introductory tutorials, Google Analytics for Beginners
Career Connection
Data-driven decision making is critical in modern businesses; these skills make you a valuable asset in analytical and reporting functions.
Advanced Stage
Master Taxation and Auditing for Compliance Careers- (Semester 5-6)
Focus on in-depth understanding of Income Tax and GST. Practical application through case studies and simulated tax filing exercises is key. Familiarize yourself with auditing standards and corporate governance practices, as these are critical for compliance roles.
Tools & Resources
Income Tax Act 1961, GST Portal for returns filing, Auditing standards (ICAI publications), Taxmann, Wolters Kluwer for study materials
Career Connection
Opens doors to careers as tax consultants, internal auditors, GST practitioners, and compliance officers in accounting firms and corporates.
Strategic Elective Choices and Professional Certification Prep- (Semester 5-6)
Carefully select Discipline Specific Electives (DSEs) that align with your long-term career goals, be it finance, marketing, or general management. Start preparing for professional certifications like CA Foundation, CMA, or competitive exams for banking/government jobs.
Tools & Resources
Coaching institutes for CA/CS/CMA, Online mock tests for banking exams, Career counseling for professional pathways
Career Connection
Strategic choices lead to specialization, while early certification preparation significantly boosts employability and career progression in India.
Undertake an Internship/Project for Real-World Exposure- (Semester 5-6 (during breaks or as part of curriculum))
Actively seek and complete an internship in a relevant industry (e.g., accounting firm, bank, corporate finance department) or undertake a comprehensive project. This hands-on experience is invaluable for applying theoretical knowledge and understanding industry operations.
Tools & Resources
College placement cell, LinkedIn for internship search, Internshala, Naukri.com
Career Connection
Practical experience is highly sought after by employers, often leading to pre-placement offers and providing a strong talking point during job interviews.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 or equivalent examination with Commerce or Science stream from a recognized board.
Duration: 3 years / 6 semesters
Credits: 122 credits (for 3-year BCom program) Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BNUBSC101 | Kannada/Sanskrit/Hindi/Urdu/English (Language I) | Language | 3 | Language Grammar, Literary Texts, Communication Skills, Reading Comprehension, Writing Skills |
| BNUBSAEC101 | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Ecosystems and Biodiversity, Environmental Pollution, Natural Resources, Environmental Management, Sustainable Development |
| BNUBSDSC101 | Financial Accounting I | Discipline Specific Core (DSC) | 4 | Introduction to Accounting, Accounting Concepts, Journal and Ledger, Trial Balance, Final Accounts of Sole Proprietorship |
| BNUBSDSC102 | Business Environment | Discipline Specific Core (DSC) | 4 | Nature of Business Environment, Economic Environment, Political and Legal Environment, Socio-Cultural Environment, Technological Environment |
| BNUBSDSC103 | Fundamentals of Management | Discipline Specific Core (DSC) | 4 | Nature and Scope of Management, Planning, Organizing, Staffing and Directing, Controlling |
| BNUBSOE101 | Open Elective I (Various Options) | Open Elective (OE) | 3 | Topics vary based on chosen elective from university list (e.g., Retail Management, Principles of Economics) |
| BNUBSSEC101 | Skill Enhancement Course I (Various Options) | Skill Enhancement Course (SEC) | 2 | Topics vary based on chosen skill course from university list (e.g., Digital Fluency, Leadership) |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BNUBSC201 | Kannada/Sanskrit/Hindi/Urdu/English (Language II) | Language | 3 | Advanced Grammar, Literary Criticism, Creative Writing, Public Speaking, Translation |
| BNUBSAEC201 | Indian Constitution | Ability Enhancement Compulsory Course (AECC) | 2 | Constitutional History, Fundamental Rights, Directive Principles, Union and State Governments, Judiciary |
| BNUBSDSC201 | Financial Accounting II | Discipline Specific Core (DSC) | 4 | Consignment Accounts, Joint Venture Accounts, Partnership Accounts - Admission, Partnership Accounts - Retirement, Dissolution of Partnership Firms |
| BNUBSDSC202 | Business Economics | Discipline Specific Core (DSC) | 4 | Demand Analysis, Supply Analysis, Production and Cost Analysis, Market Structures, Pricing Strategies |
| BNUBSDSC203 | Principles of Marketing | Discipline Specific Core (DSC) | 4 | Marketing Concepts, Marketing Mix (4 Ps), Consumer Behavior, Market Segmentation, Product Life Cycle |
| BNUBSOE201 | Open Elective II (Various Options) | Open Elective (OE) | 3 | Topics vary based on chosen elective from university list (e.g., Financial Literacy, E-Commerce) |
| BNUBSSEC201 | Skill Enhancement Course II (Various Options) | Skill Enhancement Course (SEC) | 2 | Topics vary based on chosen skill course from university list (e.g., Data Analytics Fundamentals, Web Designing) |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BNUBSC301 | Kannada/Sanskrit/Hindi/Urdu/English (Language III) | Language | 3 | Cultural Studies, Regional Literature, Advanced Essay Writing, Professional Communication, Media Studies |
| BNUBSDSC301 | Corporate Accounting I | Discipline Specific Core (DSC) | 4 | Issue of Shares, Forfeiture and Reissue of Shares, Issue of Debentures, Redemption of Debentures, Final Accounts of Companies |
| BNUBSDSC302 | Cost Accounting I | Discipline Specific Core (DSC) | 4 | Introduction to Cost Accounting, Materials Control, Labour Costing, Overheads, Job Costing and Batch Costing |
| BNUBSDSC303 | Computer Application in Business | Discipline Specific Core (DSC) | 4 | Introduction to Computers, Word Processing, Spreadsheet Applications, Presentation Tools, Database Management Systems |
| BNUBSOE301 | Open Elective III (Various Options) | Open Elective (OE) | 3 | Topics vary based on chosen elective from university list (e.g., Human Resource Management, Banking and Insurance) |
| BNUBSSEC301 | Skill Enhancement Course III (Various Options) | Skill Enhancement Course (SEC) | 2 | Topics vary based on chosen skill course from university list (e.g., Tally, Advanced Excel) |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BNUBSC401 | Kannada/Sanskrit/Hindi/Urdu/English (Language IV) | Language | 3 | Soft Skills for Workplace, Business Correspondence, Interview Skills, Group Discussions, Report Writing |
| BNUBSDSC401 | Corporate Accounting II | Discipline Specific Core (DSC) | 4 | Profit Prior to Incorporation, Liquidation of Companies, Amalgamation, Reconstruction of Companies, Valuation of Goodwill and Shares |
| BNUBSDSC402 | Cost Accounting II | Discipline Specific Core (DSC) | 4 | Process Costing, Contract Costing, Operating Costing, Standard Costing, Marginal Costing |
| BNUBSDSC403 | Entrepreneurship Development | Discipline Specific Core (DSC) | 4 | Concept of Entrepreneurship, Entrepreneurial Process, Business Plan Preparation, Sources of Finance, Government Support to SMEs |
| BNUBSOE401 | Open Elective IV (Various Options) | Open Elective (OE) | 3 | Topics vary based on chosen elective from university list (e.g., Intellectual Property Rights, Rural Development) |
| BNUBSSEC401 | Skill Enhancement Course IV (Various Options) | Skill Enhancement Course (SEC) | 2 | Topics vary based on chosen skill course from university list (e.g., Digital Marketing, Communication Skills) |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BNUBSDSC501 | Income Tax I | Discipline Specific Core (DSC) | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession |
| BNUBSDSC502 | Auditing and Corporate Governance | Discipline Specific Core (DSC) | 4 | Introduction to Auditing, Types of Audit, Audit Procedures, Audit Report, Corporate Governance Principles |
| BNUBSDSE501 | Discipline Specific Elective I (e.g., Financial Management/International Business) | Discipline Specific Elective (DSE) | 4 | Topics vary based on chosen elective from university list (e.g., Capital Budgeting, Forex Markets) |
| BNUBSDSE502 | Discipline Specific Elective II (e.g., Banking Law and Operations/Strategic Management) | Discipline Specific Elective (DSE) | 4 | Topics vary based on chosen elective from university list (e.g., Retail Banking, SWOT Analysis) |
| BNUBSSEC501 | Skill Enhancement Course V (Various Options) | Skill Enhancement Course (SEC) | 2 | Topics vary based on chosen skill course from university list (e.g., GST Fundamentals, Financial Planning) |
| BNUBSVAC501 | Value Added Course I (e.g., Digital Fluency) | Value Added Course (VAC) | 2 | Topics vary based on chosen VAC from university list (e.g., MS Office Suite, Internet Technologies) |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BNUBSDSC601 | Income Tax II | Discipline Specific Core (DSC) | 4 | Capital Gains, Income from Other Sources, Clubbing of Income, Set-off and Carry Forward of Losses, Deductions from Gross Total Income |
| BNUBSDSC602 | Goods and Service Tax (GST) | Discipline Specific Core (DSC) | 4 | Introduction to GST, Levy and Collection of GST, Input Tax Credit, Registration and Returns, GST Administration |
| BNUBSDSE601 | Discipline Specific Elective III (e.g., Investment Management/Business Analytics) | Discipline Specific Elective (DSE) | 4 | Topics vary based on chosen elective from university list (e.g., Equity Analysis, Data Visualization) |
| BNUBSDSE602 | Discipline Specific Elective IV (e.g., Financial Markets and Services/Research Methodology) | Discipline Specific Elective (DSE) | 4 | Topics vary based on chosen elective from university list (e.g., Money Market, Data Collection Methods) |
| BNUBSSEC601 | Skill Enhancement Course VI (Various Options) | Skill Enhancement Course (SEC) | 2 | Topics vary based on chosen skill course from university list (e.g., Entrepreneurial Skills, Business Communication) |
| BNUBSVAC601 | Value Added Course II (e.g., Indian Heritage and Culture) | Value Added Course (VAC) | 2 | Topics vary based on chosen VAC from university list (e.g., Indian Arts, Historical Monuments) |




