

B-COM in General at Government First Grade College, Anavatti


Shivamogga, Karnataka
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About the Specialization
What is General at Government First Grade College, Anavatti Shivamogga?
This B.Com program at Government First Grade College, Anavatti, focuses on providing a strong foundation in commerce, accounting, and business management. It integrates theoretical knowledge with practical skills essential for the Indian corporate landscape. The curriculum is designed to equip students with analytical abilities and a comprehensive understanding of financial systems, crucial for various sectors.
Who Should Apply?
This program is ideal for fresh 10+2 graduates with a commerce background aspiring for careers in accounting, finance, banking, and management. It also suits individuals seeking to build a strong theoretical base for professional qualifications like CA, CS, or CMA, and those aiming to pursue postgraduate studies in business or finance.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as accountants, financial analysts, tax consultants, and junior managers. Entry-level salaries typically range from INR 2.5 to 4 LPA, with significant growth potential with experience and further qualifications. The program fosters skills highly valued by Indian companies and public sector undertakings.

Student Success Practices
Foundation Stage
Master Core Accounting Principles- (Semester 1-2)
Dedicate time to thoroughly understand Financial Accounting I & II. Practice journal entries, ledger postings, and final accounts preparation daily. Utilize online resources like ''''AccountingCoach'''' or ''''Investopedia'''' for conceptual clarity and practice exercises.
Tools & Resources
AccountingCoach.com, Investopedia, Textbook practice problems
Career Connection
A strong grasp of accounting fundamentals is crucial for entry-level accounting and bookkeeping roles, and forms the base for all advanced finance qualifications.
Enhance Business Communication Skills- (Semester 1-2)
Actively participate in English language classes, focusing on written reports, presentations, and group discussions. Join student clubs or debate societies to build confidence and refine public speaking abilities, which are vital for corporate interactions.
Tools & Resources
Toastmasters International (local chapters), Online grammar tools like Grammarly, College debate clubs
Career Connection
Effective communication is a key soft skill highly valued by Indian employers across all sectors, improving interview performance and workplace collaboration.
Develop Foundational Computer Literacy- (Semester 1-2)
Beyond theoretical computer fundamentals, gain hands-on proficiency in MS Office Suite, especially Excel, and basic internet applications. Consider free online courses for advanced Excel skills. This is a baseline requirement in almost all Indian offices.
Tools & Resources
Microsoft Learn, NPTEL introductory courses, Local computer training centers
Career Connection
Strong computer skills, particularly in Excel, are non-negotiable for data entry, analysis, and administrative roles, making you job-ready for the Indian market.
Intermediate Stage
Build Analytical Skills with Statistics and Taxation- (Semester 3-4)
Focus intently on Business Statistics and Income Tax. Practice problem-solving rigorously. Use online tax calculators and mock tax filing platforms to understand practical applications. Consider enrolling in short-term courses on data analysis using Excel.
Tools & Resources
Income Tax Department website (for forms and guidelines), Khan Academy for Statistics, Coursera/edX for data analysis courses
Career Connection
These skills are critical for roles in financial analysis, tax advisory, and market research, offering specialized career paths in India''''s growing economy.
Explore Entrepreneurship and Skill Development- (Semester 3-4)
Engage with the Entrepreneurship Development course by developing a mini-business plan or participating in college entrepreneurial events. Utilize skill enhancement courses like Tally ERP 9 with GST to gain practical software proficiency, highly sought after by SMEs in India.
Tools & Resources
Tally ERP 9 software (practice version), Local Chamber of Commerce events, Startup India initiatives
Career Connection
Developing entrepreneurial mindset fosters innovation, while Tally expertise directly qualifies you for roles in accounting and compliance across Indian businesses.
Network and Seek Mentorship- (Semester 3-5)
Attend industry webinars, guest lectures, and alumni meets organized by the college. Connect with professors and senior students for guidance on career paths and internships. Build a professional network which is highly beneficial in the Indian job market.
Tools & Resources
LinkedIn, College alumni network events, Industry association workshops
Career Connection
Networking opens doors to internships, mentorship, and job opportunities, providing insider perspectives and leveraging connections for career advancement.
Advanced Stage
Prepare for Professional Certifications- (Semester 5-6)
As you study Cost Accounting, Management Accounting, and Auditing, align your preparation with entry-level professional certifications like CMA (Certified Management Accountant) or foundational modules of CA/CS. Regularly solve past exam papers.
Tools & Resources
ICAI, ICSI, ICAI-Cost websites for study material, Coaching institutes for professional exams, Study groups
Career Connection
Pursuing professional certifications alongside your degree significantly boosts employability and salary prospects in auditing, taxation, and management consulting roles in India.
Gain Practical Industry Exposure- (Semester 5-6 (during breaks or alongside studies))
Actively seek and complete internships (minimum 1-2 months) in accounting firms, banks, or corporate finance departments. This practical experience is invaluable for understanding real-world business operations and applying theoretical knowledge.
Tools & Resources
Internshala, Naukri.com, College placement cell
Career Connection
Internships convert into pre-placement offers or provide critical experience that makes you a preferred candidate for full-time roles upon graduation, especially in competitive Indian job markets.
Master Interview and Group Discussion Skills- (Semester 6)
Participate in mock interviews and group discussion sessions organized by the college''''s placement cell. Work on improving your resume and cover letter. Stay updated on current affairs and industry trends, which are common topics in Indian recruitment processes.
Tools & Resources
College placement cell workshops, Online interview preparation platforms, Current affairs magazines/websites
Career Connection
Honing these skills is essential for cracking placement drives and securing desirable jobs in top Indian companies and MNCs operating in India.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 (PUC) examination or equivalent from a recognized board/university.
Duration: 3 years / 6 semesters
Credits: 146 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AEC 1.1 | Kannada / Sanskrit / Urdu / Hindi | Ability Enhancement Compulsory Course (Language) | 3 | Language Comprehension, Grammar and Usage, Literary Texts, Communication Skills, Cultural Aspects |
| AEC 1.2 | English | Ability Enhancement Compulsory Course (Language) | 3 | English Grammar, Reading Comprehension, Writing Skills, Functional English, Communication |
| BCG 1.3 | Financial Accounting – I | Core | 4 | Introduction to Financial Accounting, Accounting Process, Financial Statements of Sole Proprietorship, Royalty Accounts, Consignment Accounts |
| BCG 1.4 | Principles of Management | Core | 4 | Introduction to Management, Planning, Organizing, Staffing and Directing, Coordination and Control |
| BCG 1.5 | Indian Financial System | Core | 4 | Introduction to Financial System, Financial Markets, Financial Institutions, Financial Services, Regulatory Bodies |
| SEC 1.1 | Computer Fundamentals & Operating System | Skill Enhancement Course | 2 | Introduction to Computers, Operating System Concepts, MS Word, MS Excel, Internet and E-mail |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AEC 2.1 | Kannada / Sanskrit / Urdu / Hindi | Ability Enhancement Compulsory Course (Language) | 3 | Advanced Language Comprehension, Poetry and Prose, Composition, Cultural Context, Literary Appreciation |
| AEC 2.2 | English | Ability Enhancement Compulsory Course (Language) | 3 | Business Communication, Report Writing, Presentation Skills, Vocabulary Building, Grammar Review |
| BCG 2.3 | Financial Accounting – II | Core | 4 | Branch Accounts, Departmental Accounts, Hire Purchase and Installment System, Lease Accounting, Goodwill Valuation |
| BCG 2.4 | Marketing Management | Core | 4 | Introduction to Marketing, Marketing Mix – Product, Pricing Decisions, Promotion Decisions, Distribution Decisions |
| BCG 2.5 | Corporate Administration | Core | 4 | Introduction to Company Law, Company Formation, Company Management, Meetings and Resolutions, Winding Up of Companies |
| SEC 2.1 | Basics of GST | Skill Enhancement Course | 2 | Introduction to GST, GST Registration, Input Tax Credit, GST Returns, E-Way Bill |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AEC 3.1 | Kannada / Sanskrit / Urdu / Hindi | Ability Enhancement Compulsory Course (Language) | 3 | Literary Forms, Author Studies, Critical Analysis, Creative Writing, Translation |
| AEC 3.2 | English | Ability Enhancement Compulsory Course (Language) | 3 | Effective Public Speaking, Debate and Discussion, Interview Skills, Professional Etiquette, Advanced Writing |
| BCG 3.3 | Advanced Financial Accounting – I | Core | 4 | Accounting for Amalgamation, Absorption and External Reconstruction, Liquidation of Companies, Accounting for Banking Companies, Accounting for Insurance Companies |
| BCG 3.4 | Business Statistics – I | Core | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation Analysis, Regression Analysis |
| BCG 3.5 | Income Tax – I | Core | 4 | Introduction to Income Tax, Residential Status, Incomes Exempt from Tax, Heads of Income – Salary, Heads of Income – House Property |
| SEC 3.1 | Entrepreneurship Development | Skill Enhancement Course | 2 | Concept of Entrepreneurship, Entrepreneurial Motivation, Project Identification, Project Formulation, Institutional Support for Entrepreneurs |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AEC 4.1 | Kannada / Sanskrit / Urdu / Hindi | Ability Enhancement Compulsory Course (Language) | 3 | Regional Literature, Modern Writing, Cultural Studies, Dramatic Forms, Literary Criticism |
| AEC 4.2 | English | Ability Enhancement Compulsory Course (Language) | 3 | Advanced Business English, Negotiation Skills, Cross-Cultural Communication, Professional Correspondence, Critical Reading |
| BCG 4.3 | Advanced Financial Accounting – II | Core | 4 | Valuation of Goodwill and Shares, Accounting for Insurance Companies, Double Account System, Royalty Accounts, Consignment Accounts |
| BCG 4.4 | Business Statistics – II | Core | 4 | Index Numbers, Time Series Analysis, Probability Theory, Theoretical Distributions, Sampling and Statistical Inference |
| BCG 4.5 | Income Tax – II | Core | 4 | Heads of Income – PGBP, Heads of Income – Capital Gains, Heads of Income – Other Sources, Deductions from Gross Total Income, Assessment of Individuals |
| SEC 4.1 | Tally ERP 9 with GST | Skill Enhancement Course | 2 | Introduction to Tally ERP 9, Company Creation and Ledgers, Voucher Entries, Inventory Management, GST Compliance in Tally |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCG 5.1 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Cost Sheet Preparation |
| BCG 5.2 | Corporate Accounting | Core | 4 | Issue of Shares and Debentures, Redemption of Debentures and Preference Shares, Underwriting of Shares, Managerial Remuneration, Internal Reconstruction |
| BCG 5.3 | E-Commerce | Core | 4 | Introduction to E-Commerce, E-Business Models, E-Payment Systems, E-Security, E-Marketing |
| BCG 5.4 | Financial Management | Core | 4 | Introduction to Financial Management, Capital Budgeting, Capital Structure, Working Capital Management, Dividend Policy |
| OEC 5.1 | Open Elective – I | Open Elective Course | 3 | Student''''s Choice from a range of interdisciplinary options |
| AECC 5.1 | Environmental Studies | Ability Enhancement Compulsory Course | 2 | Multidisciplinary Nature of Environmental Studies, Ecosystems, Biodiversity and its Conservation, Environmental Pollution, Social Issues and the Environment |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCG 6.1 | Management Accounting | Core | 4 | Introduction to Management Accounting, Analysis of Financial Statements, Fund Flow Statement, Cash Flow Statement, Budgetary Control and Variance Analysis |
| BCG 6.2 | Auditing | Core | 4 | Introduction to Auditing, Internal Control, Audit Procedure, Vouching, Verification and Valuation of Assets and Liabilities |
| BCG 6.3 | Business Law | Core | 4 | Indian Contract Act, Sale of Goods Act, Consumer Protection Act, Negotiable Instruments Act, Companies Act (Relevant Sections) |
| BCG 6.4 (A) | Advanced Cost Accounting | Elective (Accounting & Finance Specialization) | 4 | Process Costing, Joint and By-products, Contract Costing, Reconciliation of Cost and Financial Accounts, Marginal Costing |
| BCG 6.5 (A) | International Financial Reporting Standards (IFRS) | Elective (Accounting & Finance Specialization) | 4 | Introduction to IFRS, Presentation of Financial Statements, Inventories, Property, Plant and Equipment, Revenue Recognition under IFRS |
| OEC 6.1 | Open Elective – II | Open Elective Course | 3 | Student''''s Choice from a range of interdisciplinary options |
| AECC 6.1 | Constitution of India | Ability Enhancement Compulsory Course | 2 | Introduction to Indian Constitution, Preamble, Fundamental Rights & Duties, Directive Principles of State Policy, Union & State Legislature, Judiciary and Local Self-Government |




