

B-COM in General at Edurite College of Administration & Management Studies


Shivamogga, Karnataka
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About the Specialization
What is General at Edurite College of Administration & Management Studies Shivamogga?
This B.Com program at Edurite College of Management Studies focuses on providing a comprehensive understanding of commerce, finance, accounting, and business management. It is designed to equip students with fundamental knowledge essential for various roles in the dynamic Indian economy, emphasizing both theoretical concepts and practical applications relevant to contemporary industry needs. The program aims to develop analytical and problem-solving skills crucial for business environments.
Who Should Apply?
This program is ideal for 10+2 graduates seeking entry into the finance, accounting, banking, and general management sectors. It is also suitable for aspiring entrepreneurs, individuals aiming for government jobs requiring a commerce background, and those planning to pursue professional qualifications like CA, CS, or CMA. The curriculum caters to students looking for a strong foundation before specializing in a particular business domain.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as accountants, financial analysts, marketing executives, banking professionals, and tax consultants. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth trajectories in Indian companies, especially with further certifications. The program also prepares students for competitive examinations for public sector jobs and higher studies in commerce and management.

Student Success Practices
Foundation Stage
Master Core Accounting & Business Principles- (Semester 1-2)
Dedicate time to thoroughly understand fundamental accounting concepts, business laws, and marketing principles. Form study groups to discuss complex topics, utilize online tutorials for practical problem-solving in financial accounting, and seek clarifications from faculty regularly. Building a strong base in these initial semesters is crucial for future advanced subjects.
Tools & Resources
Textbooks, Online accounting tutorials (e.g., YouTube channels), Peer study groups, Faculty consultation hours
Career Connection
A solid understanding of fundamentals directly translates to success in entry-level accounting and finance roles, making you a competent candidate for internships and jobs.
Enhance Communication & Computer Skills- (Semester 1-2)
Actively participate in professional communication classes, focusing on written and verbal skills. Practice public speaking and presentation. Concurrently, master computer applications like MS Excel for data analysis and Tally for accounting. Seek opportunities for short online courses or workshops to boost these practical skills.
Tools & Resources
MS Office suite, Tally ERP 9, Spoken English classes, NPTEL courses on professional communication
Career Connection
Strong communication and digital literacy are highly valued by Indian employers, improving your chances in interviews and daily professional interactions.
Engage with General Knowledge & Current Affairs- (Semester 1-2)
Read business newspapers (e.g., Economic Times, Business Standard) daily and follow economic news to understand the Indian business environment. This broadens your perspective on subjects like Indian Constitution and Environmental Studies, and helps in competitive exams. Participate in college debates or quizzes.
Tools & Resources
Business newspapers, Current affairs magazines, Online news portals, College clubs
Career Connection
A good grasp of GK and current affairs is vital for competitive exams, group discussions, and demonstrating industry awareness during placements.
Intermediate Stage
Apply Financial Management Concepts- (Semester 3-4)
Focus on applying theoretical concepts of financial management and corporate accounting through case studies and practical problems. Explore financial news and analyze company financial statements. Seek out opportunities to use financial modeling tools, even if basic, to simulate real-world scenarios.
Tools & Resources
Financial News (Mint, Business Line), Company Annual Reports, Basic Excel financial models, Case study competitions
Career Connection
Practical application of financial management skills is highly sought after for roles in corporate finance, investment banking, and financial analysis.
Explore Skill Based & Open Electives Wisely- (Semester 3-4)
Carefully choose skill-based electives (e.g., e-Commerce, Stock Market Operations, Investment Management) and open electives based on your career interests. Pursue certifications in these areas if available. These choices can significantly differentiate your profile in the job market and provide a taste of specialization.
Tools & Resources
NISM certifications (for stock market), Google Digital Garage (for e-Commerce), Coursera/edX courses
Career Connection
Strategic elective choices directly align with specific career paths, making you a more targeted and appealing candidate for specialized roles.
Build a Professional Network- (Semester 3-4)
Attend industry seminars, workshops, and guest lectures organized by the college or local business associations. Connect with alumni and professionals on LinkedIn. Start preparing a professional resume and build a strong online presence. Networking opens doors to mentorship and future job opportunities.
Tools & Resources
LinkedIn, College alumni network, Local chamber of commerce events, Industry workshops
Career Connection
Networking is crucial for uncovering hidden job opportunities, gaining industry insights, and securing referrals for placements.
Advanced Stage
Undertake a Comprehensive Project/Internship- (Semester 5-6)
Actively seek and complete a meaningful internship or project in a relevant industry (e.g., accounting firm, bank, manufacturing unit). Focus on gaining hands-on experience in areas like GST, auditing, or cost accounting. Document your learnings and contributions meticulously for your final report and viva voce.
Tools & Resources
Industry contacts, College placement cell, Project mentors, Research databases
Career Connection
A strong internship/project provides practical experience, enhances your resume, and often leads to pre-placement offers or strong recommendations.
Master Tax Laws & Management Accounting- (Semester 5-6)
Develop a deep understanding of Income Tax Law and Practice, as well as Management Accounting principles. These subjects are highly relevant for a vast number of commerce roles in India. Practice tax computations and financial decision-making problems rigorously. Consider certifications in specific tax domains.
Tools & Resources
Income Tax Act, Official GST portal, Management accounting software, Professional certifications (e.g., Tally Certification for GST)
Career Connection
Proficiency in tax and management accounting makes you highly employable in auditing, taxation, and corporate finance departments across all sectors.
Focus on Placement & Career Planning- (Semester 5-6)
Participate actively in placement training programs, mock interviews, and group discussions. Refine your resume and cover letter. Research potential employers and tailor your applications. Prepare for aptitude tests and technical rounds, focusing on core commerce knowledge and general awareness.
Tools & Resources
College placement cell, Online aptitude test platforms, Mock interview sessions, Career counseling
Career Connection
Systematic preparation and active participation in placement activities significantly increase your chances of securing a desirable job upon graduation.
Program Structure and Curriculum
Eligibility:
- A candidate who has passed the Pre-University Examination of Karnataka (10+2) Board or any other examination recognized as equivalent thereto is eligible for admission.
Duration: 6 semesters / 3 years
Credits: 144 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM 1.1 DSC | Financial Accounting - I | Core | 4 | Introduction to Accounting, Accounting Concepts and Conventions, Journal, Ledger, Trial Balance, Final Accounts of Sole Proprietorship, Consignment Accounts, Joint Venture Accounts |
| BCOM 1.2 DSC | Principles of Marketing | Core | 4 | Introduction to Marketing, Marketing Environment, Marketing Mix (4Ps), Consumer Behavior, Market Segmentation, Targeting and Positioning, Product Life Cycle |
| BCOM 1.3 AECC | Indian Constitution | Ability Enhancement Compulsory Course | 4 | Historical Background of Indian Constitution, Preamble and Basic Features, Fundamental Rights and Duties, Directive Principles of State Policy, Structure and Functions of Government, Judiciary and Electoral System |
| BCOM 1.4 AECC | Environmental Studies | Ability Enhancement Compulsory Course | 4 | Multidisciplinary Nature of Environmental Studies, Natural Resources, Ecosystems, Biodiversity and its Conservation, Environmental Pollution, Social Issues and the Environment |
| BCOM 1.5 L1 | Kannada / Other Regional Language | Language | 3 | Grammar and Composition, Prose and Poetry, Functional Language Skills, Comprehension, Translation, Cultural Context |
| BCOM 1.6 L2 | English Language | Language | 3 | Communication Skills, Grammar and Vocabulary, Reading Comprehension, Report Writing, Paragraph Writing, Presentation Skills |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM 2.1 DSC | Financial Accounting - II | Core | 4 | Departmental Accounts, Branch Accounts, Lease Accounting, Insolvency Accounts, Single Entry System, Company Final Accounts |
| BCOM 2.2 DSC | Business Statistics | Core | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression, Index Numbers, Time Series Analysis |
| BCOM 2.3 SEC | Professional Communication | Skill Enhancement Course | 4 | Fundamentals of Communication, Verbal and Non-Verbal Communication, Business Correspondence, Report Writing, Presentation Techniques, Interview Skills |
| BCOM 2.4 SEC | Computer Applications in Business | Skill Enhancement Course | 4 | Fundamentals of Computers, Operating Systems, MS-Office (Word, Excel, PowerPoint), Database Management Systems (DBMS), Internet and E-Commerce Basics, Tally (Accounting Software) |
| BCOM 2.5 L1 | Kannada / Other Regional Language | Language | 3 | Advanced Grammar, Literary Forms, Critical Appreciation, Official Communication, Creative Writing, Public Speaking |
| BCOM 2.6 L2 | English Language | Language | 3 | Advanced English Grammar, Effective Writing, Resume and Cover Letter Writing, Group Discussions, Conflict Resolution, Cross-Cultural Communication |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM 3.1 DSC | Corporate Accounting - I | Core | 4 | Issue and Forfeiture of Shares, Issue of Debentures, Redemption of Debentures, Underwriting of Shares and Debentures, Profit Prior to Incorporation, Managerial Remuneration |
| BCOM 3.2 DSC | Financial Management - I | Core | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Leverage, Working Capital Management |
| BCOM 3.3 DSC | Business Law | Core | 4 | Indian Contract Act, 1872, Sales of Goods Act, 1930, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019, Limited Liability Partnership Act, 2008, Information Technology Act, 2000 |
| BCOM 3.4 SEC | e-Commerce | Skill Enhancement Course | 4 | Introduction to E-Commerce, Business Models in E-Commerce, E-Payment Systems, E-Security, E-Marketing, Legal and Ethical Issues in E-Commerce |
| BCOM 3.5 OE | Open Elective (e.g., Principles of Management) | Open Elective | 4 | Nature and Significance of Management, Planning and Decision Making, Organizing and Staffing, Directing and Motivation, Controlling, Modern Management Techniques |
| BCOM 3.6 SBE | Skill Based Elective (e.g., Retail Management) | Skill Based Elective | 4 | Introduction to Retail, Retail Formats, Store Layout and Design, Merchandising and Pricing, Retail Promotion, E-tailing |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM 4.1 DSC | Corporate Accounting - II | Core | 4 | Valuation of Goodwill and Shares, Amalgamation of Companies, Internal Reconstruction, Liquidation of Companies, Accounting for Banking Companies, Accounting for Insurance Companies |
| BCOM 4.2 DSC | Financial Management - II | Core | 4 | Capital Structure Theories, Dividend Policy, Receivables Management, Inventory Management, Cash Management, Financial Forecasting and Planning |
| BCOM 4.3 DSC | Income Tax Law & Practice - I | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Exempted Incomes, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession |
| BCOM 4.4 SEC | Stock Market Operations | Skill Enhancement Course | 4 | Introduction to Stock Market, SEBI and Stock Exchanges, Primary and Secondary Markets, Trading Mechanism, Types of Securities, Derivatives and Mutual Funds |
| BCOM 4.5 OE | Open Elective (e.g., Consumer Affairs) | Open Elective | 4 | Consumer Rights and Responsibilities, Consumer Protection Law, Redressal Mechanisms, Role of Regulatory Bodies, Ethical Consumption, Global Consumerism |
| BCOM 4.6 SBE | Skill Based Elective (e.g., Investment Management) | Skill Based Elective | 4 | Introduction to Investment, Risk and Return, Security Analysis, Portfolio Management, Capital Market Instruments, Investment Avenues in India |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM 5.1 DSC | Cost Accounting - I | Core | 4 | Introduction to Cost Accounting, Cost Concepts and Classification, Material Costing, Labor Costing, Overhead Costing, Cost Sheet Preparation |
| BCOM 5.2 DSC | Indian Financial System | Core | 4 | Structure of Indian Financial System, Financial Markets (Money & Capital), Financial Institutions (Banking & Non-Banking), Financial Instruments, Role of RBI and SEBI, Financial Sector Reforms |
| BCOM 5.3 DSC | Goods and Service Tax (GST) | Core | 4 | Introduction to GST, GST Council and Administration, Levy and Collection of GST, Input Tax Credit, Registration and Returns, Assessment and Penalties |
| BCOM 5.4 DSE | Auditing | Discipline Specific Elective | 4 | Introduction to Auditing, Types of Audit, Audit Planning and Procedures, Internal Control System, Vouching and Verification, Audit Report |
| BCOM 5.5 DSE | International Business | Discipline Specific Elective | 4 | Globalization and International Business, Theories of International Trade, Foreign Exchange Market, Balance of Payments, International Financial Institutions, India''''s Foreign Trade Policy |
| BCOM 5.6 DSE | Project Work / Internship | Project | 6 | Problem Identification, Research Design and Methodology, Data Collection and Analysis, Report Writing, Presentation Skills, Ethical Considerations |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM 6.1 DSC | Cost Accounting - II | Core | 4 | Process Costing, Operating Costing, Marginal Costing and Break-Even Analysis, Budgetary Control, Standard Costing, Activity Based Costing |
| BCOM 6.2 DSC | Business Ethics & Corporate Governance | Core | 4 | Introduction to Business Ethics, Ethical Theories and Decision Making, Social Responsibility of Business, Introduction to Corporate Governance, Mechanisms of Corporate Governance, Whistle-blowing and Ethical Leadership |
| BCOM 6.3 DSC | Income Tax Law & Practice - II | Core | 4 | Income from Capital Gains, Income from Other Sources, Clubbing of Income, Set-off and Carry Forward of Losses, Deductions from Gross Total Income, Computation of Tax Liability and Assessment Procedure |
| BCOM 6.4 DSE | Management Accounting | Discipline Specific Elective | 4 | Nature and Scope of Management Accounting, Financial Statement Analysis, Fund Flow Statement, Cash Flow Statement, Ratio Analysis, Responsibility Accounting |
| BCOM 6.5 DSE | Entrepreneurship Development | Discipline Specific Elective | 4 | Concept of Entrepreneurship, Types of Entrepreneurs, Creativity and Innovation, Business Plan Preparation, Sources of Finance for Entrepreneurs, Government Policies for Entrepreneurship in India |
| BCOM 6.6 DSE | Internship / Viva Voce | Practical | 6 | Application of Theoretical Knowledge, Industry Exposure, Skill Development, Professional Etiquette, Presentation of Internship Report, Oral Examination on Core Concepts |




