

BCOM in General at D.V.S. Shilpashree Degree Evening College


Bengaluru, Karnataka
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About the Specialization
What is General at D.V.S. Shilpashree Degree Evening College Bengaluru?
This BCom General program at D.V.S. Shilpashree Degree Evening College focuses on providing a comprehensive foundation in commerce, accounting, finance, and business management. It''''s designed to equip students with essential knowledge and skills for diverse roles in the rapidly evolving Indian economy. The program emphasizes both theoretical understanding and practical application, ensuring graduates are industry-ready.
Who Should Apply?
This program is ideal for high school graduates (10+2) seeking a strong entry into the commercial sector. It also caters to individuals aiming for careers in accounting, finance, banking, marketing, and general management within India. Working professionals looking to acquire a foundational degree or those seeking to transition into the commercial domain can also benefit, leveraging the evening college format.
Why Choose This Course?
Graduates of this program can expect to pursue various India-specific career paths, including Junior Accountant, Financial Analyst, Marketing Executive, Sales Manager, and Banking Associate. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with experienced professionals earning significantly more. The strong foundation also prepares students for professional certifications like CA, CS, CMA, and MBA programs.

Student Success Practices
Foundation Stage
Build Strong Accounting Fundamentals- (Semester 1-2)
Focus intensely on Financial Accounting, Business Organization, and Business Economics in the first two semesters. Regularly practice journal entries, ledger postings, and final accounts problems. Utilize online tutorials from platforms like ICAI (Institute of Chartered Accountants of India) resources for conceptual clarity.
Tools & Resources
ICAI Study Material (free resources), YouTube accounting tutorials, Tally ERP (basic version) for practical exposure
Career Connection
A strong grasp of accounting forms the bedrock for careers in finance, auditing, and taxation, crucial for junior accountant or bookkeeper roles.
Enhance English and Communication Skills- (Semester 1-2)
Actively participate in English language classes and engage in group discussions. Practice writing formal emails, reports, and presentations. Join college debate clubs or toastmasters-style groups to improve verbal communication and confidence.
Tools & Resources
Grammarly, BBC Learning English, College communication workshops
Career Connection
Effective communication is a universal skill, critical for interviews, client interaction, and career progression in any commercial role.
Develop Digital Fluency- (Semester 1-2)
Beyond classroom learning, explore basic computer applications like MS Excel and PowerPoint. Take introductory online courses on digital literacy. Understand the basics of internet usage, cyber security, and data management relevant to business operations.
Tools & Resources
Google Digital Garage (free courses), Microsoft Office tutorials, NPTEL online lectures
Career Connection
Digital literacy is non-negotiable in today''''s job market, opening doors to data entry, office administration, and entry-level IT-enabled services roles.
Intermediate Stage
Deep Dive into Taxation and Corporate Finance- (Semester 3-4)
Pay close attention to Income Tax Law and Corporate Accounting. Solve numerous practical problems from textbooks and reference guides. Follow recent updates in Indian tax laws and corporate regulations through financial newspapers and professional bodies'''' newsletters.
Tools & Resources
Income Tax Act 1961 (online), Taxmann publications, ICSI (Institute of Company Secretaries of India) updates
Career Connection
Specializing in taxation or corporate finance creates pathways to roles in tax consulting firms, corporate finance departments, and compliance. This helps in pursuing CA/CS/CMA later.
Gain Practical Business Insights- (Semester 3-4)
Seek opportunities for part-time internships, even if unpaid, in small businesses, local CA firms, or retail sectors. Attend industry webinars, workshops, and guest lectures organized by the college or local chambers of commerce to understand real-world business challenges.
Tools & Resources
LinkedIn for networking, Internshala for internship search, Local Chamber of Commerce events
Career Connection
Practical experience enhances resume value, provides industry exposure, and helps in applying theoretical knowledge, making you a more attractive candidate for entry-level positions.
Explore Skill Enhancement Options- (Semester 3-4)
Make informed choices for Skill Enhancement Courses (SEC) like Digital Marketing or Advanced Excel. Dedicate extra time to master these skills beyond the syllabus, potentially taking online certification courses. These skills are highly valued by Indian employers.
Tools & Resources
Coursera/Udemy for certifications, Google Ads certification, Microsoft Excel Expert certification
Career Connection
Acquiring specialized digital skills makes you more versatile and opens up roles in digital marketing, data analysis, and office automation, commanding better salary prospects.
Advanced Stage
Master Advanced Financial Concepts and GST- (Semester 5-6)
Focus on Advanced Financial Management, Auditing, International Business, and Goods and Services Tax. Practice complex problem-solving and understand the practical implications of these subjects for Indian businesses. Engage in case study discussions.
Tools & Resources
GST Portal (online), Financial newspapers (Economic Times, Business Standard), NISM certifications (National Institute of Securities Markets)
Career Connection
Proficiency in these areas prepares students for roles in financial institutions, audit firms, and multinational corporations operating in India, including roles in compliance and advisory.
Undertake a Meaningful Project/Internship- (Semester 5-6)
Select a relevant project topic or internship aligned with career goals. Dedicate significant effort to research, data collection, analysis, and report writing. Aim for an internship in a reputed Indian company or a well-structured project that demonstrates problem-solving skills.
Tools & Resources
College placement cell, Industry contacts, Research databases
Career Connection
A strong project or internship is often a differentiator in campus placements and off-campus job applications, showcasing practical aptitude and industry exposure.
Intensive Placement Preparation- (Semester 5-6)
Begin mock interviews, resume building workshops, and aptitude test preparation well in advance. Network with alumni and industry professionals. Research companies hiring B.Com graduates in India and understand their requirements. Focus on soft skills and general awareness.
Tools & Resources
Placement cell resources, Online aptitude test platforms, Mock interview sessions with faculty/mentors
Career Connection
Thorough preparation for placements significantly increases the chances of securing a desirable job right after graduation, setting a strong foundation for career growth.
Program Structure and Curriculum
Eligibility:
- Candidates who have passed the Two Years Pre-University Examination conducted by the Karnataka Pre-University Education Board or any other examination considered equivalent thereto shall be eligible for admission to B.Com. Degree Program.
Duration: 3 years (6 semesters)
Credits: 140 (for 6 semesters) Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCG 1.1 | Modern Indian Language (MIL) / Sanskrit / Kannada | Compulsory | 3 | Language Grammar, Prose and Poetry, Functional Language, Cultural Aspects, Communication Skills |
| BCG 1.2 | English | Compulsory | 3 | English Grammar, Literary Texts, Business Communication, Vocabulary Building, Reading Comprehension |
| BCG 1.3 | Financial Accounting - I | Core | 4 | Introduction to Accounting, Accounting Concepts and Principles, Journal and Ledger, Trial Balance, Final Accounts of Sole Proprietorship |
| BCG 1.4 | Business Organization and Management | Core | 4 | Nature of Business, Forms of Business Organization, Principles of Management, Functions of Management, Managerial Roles |
| BCG 1.5 | Indian Financial System | Core | 4 | Structure of Indian Financial System, Financial Markets, Financial Institutions, Financial Instruments, Role of RBI |
| BCG 1.6 | Digital Fluency (Skill Enhancement Course - SEC) | Skill Enhancement | 2 | Digital Technologies, Data Management, Cyber Security, Digital Tools for Business, Online Communication |
| BCG 1.7 | Health & Wellness / Yoga / Sports / NSS / NCC / Others (Ability Enhancement Compulsory Course - AECC) | Ability Enhancement | 1 | Physical Health, Mental Wellbeing, Stress Management, Healthy Lifestyle, Community Engagement |
| BCG 1.8 | Financial Services (Vocational Course - VC) | Vocational | 1 | Banking Services, Insurance Services, Investment Products, Mutual Funds, Personal Finance |
| BCG 1.9 | Constitution of India (Value Based Course - VBC) | Value Based | 1 | Preamble and Basic Features, Fundamental Rights, Directive Principles of State Policy, Union and State Government, Constitutional Amendments |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCG 2.1 | Modern Indian Language (MIL) / Sanskrit / Kannada | Compulsory | 3 | Advanced Grammar, Literature Appreciation, Writing Skills, Cultural Context, Public Speaking |
| BCG 2.2 | English | Compulsory | 3 | Advanced English Grammar, Literary Criticism, Formal Business Writing, Report Writing, Presentation Skills |
| BCG 2.3 | Financial Accounting - II | Core | 4 | Consignment Accounts, Joint Venture Accounts, Partnership Accounts, Accounting for Non-Profit Organizations, Valuation of Goodwill and Shares |
| BCG 2.4 | Business Economics - I | Core | 4 | Introduction to Business Economics, Demand and Supply Analysis, Elasticity of Demand, Production Analysis, Cost Concepts |
| BCG 2.5 | Principles of Marketing | Core | 4 | Fundamentals of Marketing, Marketing Environment, Consumer Behavior, Market Segmentation, Marketing Mix (4Ps) |
| BCG 2.6 | Quantitative Analysis for Business Decisions - I (SEC) | Skill Enhancement | 2 | Basic Mathematics for Business, Matrices and Determinants, Calculus for Business, Commercial Arithmetic, Introduction to Statistics |
| BCG 2.7 | Universal Human Values / Environmental Studies (AECC) | Ability Enhancement | 1 | Ethics and Morality, Human-Nature Relationship, Ecology and Ecosystems, Environmental Pollution, Sustainable Development |
| BCG 2.8 | Business Statistics (Vocational Course - VC) | Vocational | 1 | Measures of Central Tendency, Measures of Dispersion, Correlation Analysis, Regression Analysis, Index Numbers |
| BCG 2.9 | Environmental Studies (Value Based Course - VBC) | Value Based | 1 | Natural Resources, Biodiversity, Environmental Policies, Climate Change, Waste Management |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCG 3.1 | Income Tax Law - I | Core | 4 | Basic Concepts of Income Tax, Residential Status, Exempted Incomes, Income from Salaries, Income from House Property |
| BCG 3.2 | Corporate Accounting - I | Core | 4 | Issue of Shares, Forfeiture and Reissue of Shares, Issue of Debentures, Redemption of Debentures, Final Accounts of Companies |
| BCG 3.3 | Business Ethics and Corporate Governance | Core | 4 | Introduction to Business Ethics, Ethical Theories, Corporate Social Responsibility, Concept of Corporate Governance, Role of Board of Directors |
| BCG 3.4 | Cost Accounting - I | Core | 4 | Introduction to Cost Accounting, Cost Concepts and Classification, Material Cost Control, Labour Cost Control, Overhead Absorption |
| BCG 3.5 | Indian Constitution and Human Rights (Common Paper) | Compulsory | 3 | Constitutional Framework, Fundamental Rights and Duties, Human Rights Concepts, National Human Rights Commission, International Human Rights Instruments |
| BCG 3.6 | Digital Marketing (Skill Enhancement Course - SEC) | Skill Enhancement | 2 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Social Media Marketing, Content Marketing, Email Marketing |
| BCG 3.7 | Open Elective (OE) | Open Elective | 3 | Subject from other faculties, Interdisciplinary study, Skill diversification, Broadening academic horizons, Personal interest development |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCG 4.1 | Income Tax Law - II | Core | 4 | Income from Business or Profession, Capital Gains, Income from Other Sources, Deductions from Gross Total Income, Computation of Tax Liability |
| BCG 4.2 | Corporate Accounting - II | Core | 4 | Underwriting of Shares and Debentures, Amalgamation of Companies, Internal Reconstruction, Liquidation of Companies, Accounting for Banking Companies |
| BCG 4.3 | Business Regulations | Core | 4 | Indian Contract Act, Sale of Goods Act, Consumer Protection Act, Information Technology Act, Negotiable Instruments Act |
| BCG 4.4 | Cost Accounting - II | Core | 4 | Methods of Costing, Process Costing, Contract Costing, Reconciliation of Cost and Financial Accounts, Marginal Costing |
| BCG 4.5 | Indian Financial Management | Core | 3 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Working Capital Management |
| BCG 4.6 | Communicative English (Skill Enhancement Course - SEC) | Skill Enhancement | 2 | Advanced Communication Strategies, Group Discussions, Interview Skills, Presentation Techniques, Professional Writing |
| BCG 4.7 | Open Elective (OE) | Open Elective | 3 | Subject from other faculties, Interdisciplinary study, Skill diversification, Broadening academic horizons, Personal interest development |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCG 5.1 | Goods and Services Tax (GST) | Core | 4 | Introduction to GST, Registration under GST, Input Tax Credit, Time and Value of Supply, Returns and Refunds |
| BCG 5.2 | Advanced Financial Management | Core | 4 | Leverage Analysis, Capital Structure Theories, Dividend Policy, Mergers and Acquisitions, Risk and Return Analysis |
| BCG 5.3 | Auditing and Assurance | Core | 4 | Introduction to Auditing, Types of Audit, Audit Planning and Documentation, Internal Control System, Audit Report |
| BCG 5.4 | International Business | Core | 4 | Nature of International Business, Theories of International Trade, Foreign Direct Investment, International Monetary System, Global Business Environment |
| BCG 5.5A | Financial Markets and Services (Elective Group - Finance) | Elective | 4 | Indian Financial System, Capital Market, Money Market, Merchant Banking, Leasing and Hire Purchase |
| BCG 5.6A | Investment Management (Elective Group - Finance) | Elective | 4 | Investment Avenues, Risk and Return, Security Analysis, Portfolio Management, Equity and Debt Instruments |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCG 6.1 | Entrepreneurship Development | Core | 4 | Concept of Entrepreneurship, Entrepreneurial Environment, Business Idea Generation, Business Plan Preparation, Funding for New Ventures |
| BCG 6.2 | Business Analytics | Core | 4 | Introduction to Business Analytics, Data Collection and Preparation, Descriptive Analytics, Predictive Analytics, Data Visualization |
| BCG 6.3A | Risk Management and Derivatives (Elective Group - Finance) | Elective | 4 | Introduction to Risk Management, Types of Financial Risks, Introduction to Derivatives, Forwards and Futures, Options and Swaps |
| BCG 6.4A | International Financial Management (Elective Group - Finance) | Elective | 4 | Foreign Exchange Market, Exchange Rate Theories, Managing Transaction Exposure, Managing Translation Exposure, International Capital Budgeting |
| BCG 6.5 | Project Work / Internship | Project | 4 | Problem Identification, Literature Review, Data Collection and Analysis, Report Writing, Presentation Skills |




