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B-COM in General at Government First Grade College for Women, Bellary
Ballari, Karnataka
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About the Specialization
What is General at Government First Grade College for Women, Bellary Ballari?
This Bachelor of Commerce B.Com program at Government First Grade College for Women, Ballari focuses on providing a comprehensive understanding of business, finance, accounting, and management principles. It equips students with theoretical knowledge and practical skills essential for navigating the dynamic Indian business landscape. The curriculum emphasizes core commercial subjects, blending traditional concepts with contemporary industry practices to foster well-rounded professionals.
Who Should Apply?
This program is ideal for 10+2 graduates with a keen interest in finance, accounting, and business administration, seeking entry into the vibrant Indian commercial sector. It also benefits those aspiring for careers in banking, taxation, or entrepreneurship. The program caters to students aiming for further professional qualifications like CA, CS, or CMA, providing a strong foundational base.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as accountants, financial analysts, tax consultants, auditors, and marketing executives in various sectors. Entry-level salaries typically range from INR 2.5 to 4.5 LPA, with significant growth potential up to INR 8-15 LPA for experienced professionals. The curriculum often aligns with requirements for competitive exams and professional certifications.
Student Success Practices
Foundation Stage
Build Strong Accounting Fundamentals- (Semester 1-2)
Focus intensely on financial accounting concepts such as journal, ledger, and final accounts. Utilize recommended textbooks, online tutorials (e.g., from ICAI Student Journal for basic accounting), and form peer study groups to clarify doubts, ensuring a solid base for advanced subjects and competitive exams like CA Foundation.
Tools & Resources
ICAI Student Journal, Reference Textbooks, Peer Study Groups
Career Connection
A strong foundation in accounting is critical for roles in auditing, taxation, and financial reporting, paving the way for professional qualifications and immediate career entry.
Develop Business Communication Skills- (Semester 1-2)
Actively participate in class discussions and presentations, practice writing professional emails, and prepare structured reports. Join college debate clubs or personality development workshops to enhance public speaking and interpersonal skills, which are vital for corporate interactions and interviews in India.
Tools & Resources
College Clubs (Debate, Public Speaking), Presentation Software, Mock Interview Sessions
Career Connection
Effective communication is a key differentiator in placements, client management, and upward mobility in any business profession.
Master Digital Literacy- (Semester 1-2)
Proficiently use MS Office tools, especially Excel for basic data management and calculations. Explore free online courses on platforms like NPTEL or Coursera for ''''Introduction to Computers'''' and ''''Basic Excel'''' to streamline academic work and prepare for industry-standard software applications.
Tools & Resources
Microsoft Excel, NPTEL/Coursera basic computer courses, College Computer Labs
Career Connection
Digital proficiency is non-negotiable in today''''s job market, essential for data entry, analysis, and efficient office operations in Indian companies.
Intermediate Stage
Gain Practical Software Proficiency (Tally)- (Semester 3-5)
Get hands-on training in Tally ERP.9 (as per syllabus) and other relevant accounting software. Seek opportunities for practical applications through college projects or mini-internships focusing on data entry and report generation. This skill is highly sought after by Indian SMEs and large corporations for accounting and taxation roles.
Tools & Resources
Tally.ERP 9 Software, College Computer Labs, Local Accounting Firms for internships
Career Connection
Direct experience with accounting software like Tally makes graduates immediately employable in accounting, bookkeeping, and tax preparation roles.
Network and Explore Career Paths- (Semester 3-5)
Attend industry webinars, career fairs, and guest lectures hosted by the college or local professional bodies (e.g., commerce associations). Connect with alumni and professionals on LinkedIn to understand diverse career options in finance, marketing, or HR within India and identify potential mentors for guidance.
Tools & Resources
LinkedIn, College Career Services, Industry Webinars/Conferences
Career Connection
Networking opens doors to internship opportunities, mentorship, and insights into various industry verticals, aiding informed career decisions and job searches.
Strengthen Analytical and Statistical Skills- (Semester 3-5)
Practice business statistics problems regularly, focusing on interpretation and application. Utilize tools like Excel for statistical analysis and problem-solving. This is critical for roles in market research, financial analysis, and data-driven decision-making, which are growing significantly in demand in the Indian economy.
Tools & Resources
Statistical Textbooks, Microsoft Excel, Online Data Analysis Tutorials
Career Connection
Analytical skills are highly valued for roles requiring market research, financial forecasting, and strategic business planning, leading to better career prospects.
Advanced Stage
Undertake a Comprehensive Project/Internship- (Semester 6)
Engage in a relevant final year project or internship (as mandated in the syllabus) with a local company, accounting firm, or NGO to apply theoretical knowledge. Focus on problem-solving, real-world data collection, and meticulous report writing, ensuring the project aligns with your specific career aspirations (e.g., taxation, auditing, marketing).
Tools & Resources
Internship Portals, Faculty Mentors, Research Databases
Career Connection
Practical experience gained through projects or internships significantly enhances resume value, providing industry exposure and often leading to pre-placement offers.
Prepare for Placements and Higher Studies- (Semester 6)
Actively participate in campus recruitment drives, practice aptitude tests, group discussions, and mock interviews. Simultaneously research and prepare for entrance exams for M.Com, MBA, or professional certifications like CMA/CS, aligning with your long-term career goals in India, ensuring multiple avenues for career progression.
Tools & Resources
Placement Cell Resources, Aptitude Test Books, Online Coaching for entrance exams
Career Connection
Proactive preparation for placements and higher studies maximizes opportunities for immediate job securing and long-term career growth in specialized fields.
Develop Specialized Knowledge in Electives- (Semester 6)
Deep dive into chosen Discipline Specific Elective (DSE) subjects like Advanced Accounting, Auditing, or Digital Marketing. Pursue relevant certifications (e.g., NISM certifications for finance, Google Ads for digital marketing) to stand out in a competitive job market and demonstrate expertise to potential employers.
Tools & Resources
Specialized Online Courses (e.g., NISM, Google Certifications), Advanced Textbooks
Career Connection
Specialized knowledge makes graduates highly sought after for specific roles, offering a competitive edge and higher earning potential in niche areas of commerce.
Program Structure and Curriculum
Eligibility:
- Pass in 10+2 (PUC II Year) with Commerce or Science background from a recognized board.
Duration: 3 years (6 semesters)
Credits: 120 Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CO1.1 | Financial Accounting - I | Core | 4 | Introduction to Accounting, Accounting Principles and Concepts, Journal, Ledger, Trial Balance, Final Accounts of Sole Proprietorship, Rectification of Errors |
| CO1.2 | Business Economics | Core | 4 | Nature and Scope of Business Economics, Theory of Demand and Supply, Theory of Production and Cost, Market Structures, Pricing Policies and Practices |
| CO1.3 | Corporate Administration | Core | 4 | Introduction to Companies Act, Formation of a Company, Memorandum and Articles of Association, Shares and Debentures, Company Meetings and Resolutions |
| AECC 1 | Indian Constitution and Human Rights | Ability Enhancement Compulsory Course | 2 | Salient Features of Indian Constitution, Fundamental Rights and Duties, Directive Principles of State Policy, Human Rights: Concepts and Evolution, National Human Rights Commission |
| DSC 1 | Financial Literacy | Discipline Specific Course (Common to multiple streams) | 3 | Introduction to Financial Planning, Banking Services and Digital Transactions, Investment Avenues (Equity, Debt, MF), Insurance (Life and General), Financial Frauds and Consumer Protection |
| SEC 1 | Digital Fluency | Skill Enhancement Course | 2 | Basics of Computers and Operating Systems, Internet and Web Browsing, Email Communication, Microsoft Office Suite (Word, PowerPoint), Introduction to Cyber Security |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CO2.1 | Financial Accounting - II | Core | 4 | Branch Accounts, Departmental Accounts, Hire Purchase System, Installment Payment System, Royalty Accounts |
| CO2.2 | Principles of Marketing | Core | 4 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Market Segmentation and Targeting, Marketing Mix (Product, Price, Place, Promotion) |
| CO2.3 | Principles of Management | Core | 4 | Nature and Significance of Management, Planning and Decision Making, Organizing and Staffing, Directing and Motivation, Controlling and Coordination |
| AECC 2 | Environmental Studies | Ability Enhancement Compulsory Course | 2 | Ecosystems and Biodiversity, Environmental Pollution and Control, Natural Resources and Conservation, Global Environmental Issues, Sustainable Development |
| OEC 1 | Financial Management | Open Elective Course | 3 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Working Capital Management, Cost of Capital |
| SEC 2 | Cyber Security | Skill Enhancement Course | 2 | Fundamentals of Cyber Security, Network and Data Security, Cyber Threats and Attacks, Cyber Crimes and Ethics, Basic Cyber Laws in India |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CO3.1 | Corporate Accounting - I | Core | 4 | Issue of Shares and Debentures, Forfeiture and Reissue of Shares, Redemption of Preference Shares, Redemption of Debentures, Underwriting of Shares and Debentures |
| CO3.2 | Business Statistics | Core | 4 | Introduction to Statistics, Data Collection and Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis |
| CO3.3 | Indian Financial System | Core | 4 | Structure of Indian Financial System, Financial Markets (Money and Capital), Financial Institutions (Banks, NBFCs), Capital Market Instruments, Regulatory Bodies (RBI, SEBI) |
| SEC 3 | MS Office (Advanced Excel) | Skill Enhancement Course | 2 | Advanced Excel Functions (Lookup, Logical), Data Analysis Tools (Sort, Filter), Pivot Tables and Charts, Data Validation and Conditional Formatting, Introduction to Macros |
| OEC 2 | Event Management | Open Elective Course | 3 | Introduction to Event Management, Event Planning and Budgeting, Marketing and Promotion of Events, Logistics and Operations Management, Risk Management in Events |
| VAC 1 | Yoga and Meditation | Value Added Course | 2 | Introduction to Yoga and its Philosophy, Basic Asanas and Pranayama, Meditation Techniques and Benefits, Yoga for Stress Management, Mindfulness and Well-being |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CO4.1 | Corporate Accounting - II | Core | 4 | Valuation of Goodwill, Valuation of Shares, Amalgamation of Companies, Internal Reconstruction, Accounting for Banking Companies |
| CO4.2 | Income Tax - I | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Exempted Incomes, Income from Salaries, Income from House Property |
| CO4.3 | Entrepreneurship Development | Core | 4 | Concept of Entrepreneurship, Entrepreneurial Process, Business Idea Generation and Opportunity Evaluation, Business Plan Preparation, Small Scale Industries and Government Policies |
| SEC 4 | Tally ERP.9 | Skill Enhancement Course | 2 | Introduction to Tally.ERP 9, Company Creation and Configuration, Ledger Creation and Vouchers Entry, Inventory Management, Generating Financial Statements and Reports |
| OEC 3 | Human Resource Management | Open Elective Course | 3 | Introduction to Human Resource Management, HR Planning and Job Analysis, Recruitment and Selection, Training and Development, Performance Appraisal |
| VAC 2 | Indian Cultural Heritage | Value Added Course | 2 | Diversity of Indian Culture, Art, Architecture and Literature, Indian Philosophy and Religions, Traditional Festivals and Customs, Preservation of Cultural Heritage |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CO5.1 | Cost Accounting - I | Core | 4 | Introduction to Cost Accounting, Cost Concepts and Classifications, Material Costing, Labour Costing, Overhead Costing and Absorption |
| CO5.2 | Income Tax - II | Core | 4 | Profits and Gains of Business or Profession, Capital Gains, Income from Other Sources, Clubbing of Income and Set-off of Losses, Computation of Total Income and Tax Liability |
| BCD1.5 | Advanced Financial Accounting | Discipline Specific Elective (Accounting & Finance Group) | 4 | Accounting for Non-Profit Organizations, Insolvency Accounts, Single Entry System, Accounts of Insurance Companies, Partnership Firms - Dissolution and Amalgamation |
| BME1.5 | Consumer Behavior | Discipline Specific Elective (Marketing & HR Group) | 4 | Introduction to Consumer Behavior, Consumer Decision Making Process, Individual Determinants (Motivation, Perception), External Influences (Culture, Social Class), Marketing Implications of Consumer Behavior |
| OEC 4 | Retail Management | Open Elective Course | 3 | Introduction to Retail, Retail Formats and Theories, Retail Store Location and Layout, Merchandising and Category Management, Retail Pricing and Promotion |
| SIE | Social and Civic Engagement (Skill Internship) | Skill Internship/Project | 2 | Community Service Initiatives, Understanding Civic Responsibilities, Ethical Leadership and Teamwork, Project Planning and Execution, Report Writing and Presentation |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CO6.1 | Cost Accounting - II | Core | 4 | Process Costing, Joint and By-Products Costing, Standard Costing and Variance Analysis, Budgetary Control, Marginal Costing and Decision Making |
| CO6.2 | Goods and Services Tax (GST) | Core | 4 | Introduction to GST in India, Concepts of Supply and Taxable Event, Input Tax Credit (ITC), Registration and Returns under GST, E-Way Bill and Assessment Procedures |
| BCD3.6 | Management Accounting | Discipline Specific Elective (Accounting & Finance Group) | 4 | Introduction to Management Accounting, Financial Statement Analysis (Ratio Analysis), Fund Flow Statement, Cash Flow Statement, Budgeting and Budgetary Control |
| BME3.6 | Digital Marketing | Discipline Specific Elective (Marketing & HR Group) | 4 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Search Engine Marketing (SEM), Social Media Marketing, Content Marketing and Email Marketing |
| Project | Project Work / Internship | Project | 4 | Project Identification and Objectives, Research Methodology and Data Collection, Data Analysis and Interpretation, Report Writing and Documentation, Viva-Voce Examination |
