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BCOM in General at Government First Grade College, Athani
Belagavi, Karnataka
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About the Specialization
What is General at Government First Grade College, Athani Belagavi?
This BCom program at Government First Grade College, Belagavi focuses on providing a comprehensive foundation in commerce and business principles. It covers core areas like financial accounting, business economics, taxation, marketing, and management, essential for understanding the Indian business landscape. The curriculum is designed to equip students with analytical and problem-solving skills, meeting the diverse demands of various industries in India.
Who Should Apply?
This program is ideal for high school graduates with a keen interest in business, finance, and economics, seeking a strong academic base for future careers. It also suits individuals aiming for entry-level roles in accounting, banking, marketing, and finance sectors immediately after graduation, or those aspiring for higher studies like M.Com, MBA, or professional certifications in India.
Why Choose This Course?
Graduates of this program can expect to pursue various career paths in India, including roles as accountants, financial analysts, marketing executives, tax consultants, and operations managers. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth trajectories for experienced professionals in dynamic Indian companies. The program also aligns with foundational knowledge required for professional certifications like CA, CS, and CMA.
Student Success Practices
Foundation Stage
Master Core Accounting & Management Fundamentals- (Semester 1-2)
Dedicate significant time to understanding financial accounting principles, journal entries, ledger postings, and basic business organization concepts. Form study groups to solve problems regularly and grasp the logic behind financial statements.
Tools & Resources
Tally ERP 9 practice software (trial versions), ICAI study material for foundational accounting, Online tutorials on basic management concepts
Career Connection
Strong foundation is crucial for roles in bookkeeping, junior accounting, and understanding organizational structures, preparing for professional exams like CA/CS/CMA.
Develop Foundational Computer & Communication Skills- (Semester 1-2)
Actively engage in computer practicals, mastering MS Office Suite (Excel for data, Word for reports, PowerPoint for presentations). Focus on improving English communication skills through debates, presentations, and formal writing practice.
Tools & Resources
Online Excel tutorials (e.g., Coursera, Udemy free courses), Toastmasters International (if available), English language learning apps
Career Connection
Essential for all modern business roles, from data entry to client interaction, enhancing employability in the digital economy.
Cultivate Analytical Thinking with Business Statistics- (Semester 1-2)
Pay close attention to statistical methods for business decision-making. Practice data interpretation and problem-solving using real-world business scenarios. Participate in college-level quiz competitions focusing on numerical aptitude.
Tools & Resources
NCERT Statistics for Economics textbooks, Khan Academy for statistics, R or Python (basic data analysis libraries) for advanced learners
Career Connection
Develops critical analytical skills valued in finance, market research, and data-driven business roles, preparing for competitive exams.
Intermediate Stage
Engage in Practical Application of Taxation & Costing- (Semester 3-5)
Beyond theoretical knowledge, focus on practical problem-solving for corporate accounting, cost accounting, and income tax calculations. Attend workshops on GST and direct tax computation, using real-world case studies.
Tools & Resources
Taxmann publications for tax laws, Professional accounting software demos, ICAI/ICMAI student resources, Industry expert guest lectures
Career Connection
Direct preparation for roles as tax assistants, cost accountants, and corporate finance executives in Indian companies.
Explore Financial Markets & Entrepreneurship- (Semester 3-5)
Start understanding the Indian financial system, banking operations, and the nuances of capital and money markets. For entrepreneurship, participate in business plan competitions and explore local startup ecosystems.
Tools & Resources
SEBI educational resources, National Stock Exchange (NSE) Academy modules, Local startup incubators, Mentorship from local entrepreneurs
Career Connection
Opens doors to careers in investment banking, stock brokerage, microfinance, and equips with skills to launch one''''s own venture in India.
Build Professional Network & Communication- (Semester 3-5)
Actively participate in college clubs, seminars, and inter-collegiate events to build a network with peers, seniors, and faculty. Focus on honing presentation and negotiation skills through group projects and mock interviews.
Tools & Resources
LinkedIn for professional networking, College career counseling services, Professional body student chapters
Career Connection
Enhances soft skills crucial for teamwork, leadership, and successful job interviews, increasing chances of securing good placements.
Advanced Stage
Intensive Placement Preparation & Industry Readiness- (Semester 6)
Focus heavily on resume building, mock interviews, and group discussions. Identify target industries and companies, and tailor your skills to their requirements. Seek internships to gain hands-on experience before graduation.
Tools & Resources
College placement cell, Online interview preparation platforms (e.g., PrepInsta, GeeksforGeeks for aptitude), Company-specific recruitment materials
Career Connection
Directly impacts successful placement in desired roles and industries, providing a competitive edge in the Indian job market.
Specialize through Electives & Advanced Business Concepts- (Semester 6)
Deep dive into chosen elective areas like Advanced Corporate Accounting, GST, or IFRS. Understand E-commerce, Digital Marketing, and Business Law in the Indian context, preparing for specialized roles.
Tools & Resources
Industry journals, Advanced textbooks for specific electives, Certification courses in digital marketing, Legal frameworks of Indian business
Career Connection
Allows for specialization, making you a more attractive candidate for niche roles in accounting, taxation, e-commerce, or legal compliance.
Develop Leadership & Ethical Business Practices- (Semester 6)
Take on leadership roles in college projects or events. Understand the ethical dilemmas in business through case studies and discussions. Participate in social outreach programs to develop a holistic perspective.
Tools & Resources
Harvard Business Review articles on ethics, Corporate social responsibility reports of Indian companies, Leadership development workshops
Career Connection
Fosters responsible leadership qualities and a strong ethical compass, highly valued by employers for long-term career growth in India.
Program Structure and Curriculum
Eligibility:
- Pass in PUC/10+2 or equivalent examination from a recognized board/university.
Duration: 3 years / 6 semesters
Credits: 116 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 20BCF-101 | Kannada / MIL / Alternative English | Ability Enhancement Compulsory Course (AECC) | 2 | Language skills, Communication, Literary appreciation, Grammar, Comprehension |
| 20BCF-102 | English | Ability Enhancement Compulsory Course (AECC) | 2 | Communication skills, Reading comprehension, Grammar, Writing skills, Prose and Poetry |
| 20BCF-103 | Financial Accounting - I | Discipline Specific Core (DSC) | 4 | Accounting concepts and conventions, Journal and Ledger, Trial Balance, Final Accounts of Sole Trader, Depreciation Accounting, Single Entry System |
| 20BCF-104 | Business Organisation & Management | Discipline Specific Core (DSC) | 4 | Forms of Business Organization, Entrepreneurship, Principles of Management, Planning and Organizing, Directing and Controlling |
| 20BCF-105 | Fundamentals of Computer | Discipline Specific Core (DSC) | 4 | Computer basics and generations, Hardware and Software, Operating Systems, MS Office (Word, Excel, PowerPoint), Internet and E-mail |
| 20BCF-105P | Fundamentals of Computer - Practical | Lab | 2 | MS Word document creation, MS Excel spreadsheet operations, MS PowerPoint presentations, Internet browsing and email usage, Basic file management |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 20BCF-201 | Kannada / MIL / Alternative English | Ability Enhancement Compulsory Course (AECC) | 2 | Advanced language structure, Literary forms, Translation and composition, Cultural aspects of language, Critical reading |
| 20BCF-202 | English | Ability Enhancement Compulsory Course (AECC) | 2 | Business communication, Report writing, Presentation skills, Interview techniques, Effective correspondence |
| 20BCF-203 | Financial Accounting - II | Discipline Specific Core (DSC) | 4 | Partnership Accounts, Company Accounts - Share Capital, Company Accounts - Debentures, Branch Accounts, Departmental Accounts |
| 20BCF-204 | Business Economics | Discipline Specific Core (DSC) | 4 | Nature and Scope of Business Economics, Demand Analysis, Production and Cost Analysis, Market Structures, National Income |
| 20BCF-205 | Statistics for Business | Discipline Specific Core (DSC) | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers |
| 20BCF-205P | Statistics for Business - Practical | Lab | 2 | Data presentation using graphs and tables, Calculation of statistical measures using Excel, Regression analysis using software, Interpretation of statistical results, Basic probability calculations |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21BCS-301 | Indian Constitution | Ability Enhancement Compulsory Course (AECC) | 2 | Framing of the Indian Constitution, Fundamental Rights and Duties, Directive Principles of State Policy, Structure and Powers of Union Government, Judiciary and Local Self-Government |
| 21BCS-302 | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Ecosystems and Biodiversity, Natural Resources and their Management, Environmental Pollution, Social Issues and the Environment, Environmental Protection Acts |
| 21BCS-303 | Corporate Accounting | Discipline Specific Core (DSC) | 4 | Company Final Accounts, Amalgamation of Companies, Absorption and External Reconstruction, Internal Reconstruction, Accounting Standards |
| 21BCS-304 | Cost Accounting | Discipline Specific Core (DSC) | 4 | Introduction to Cost Accounting, Material Cost Control, Labour Costing, Overhead Costing, Process Costing, Joint and By-Products Costing |
| 21BCS-305 | Banking Law and Operations | Discipline Specific Core (DSC) | 4 | Banking System in India, Negotiable Instruments Act, Banker and Customer Relationship, Types of Bank Accounts, E-Banking and Digital Payments |
| 21BCS-306 | Financial Literacy | Skill Enhancement Course (SEC) | 2 | Personal Budgeting and Savings, Basic Investment Avenues, Insurance Concepts, Digital Financial Services, Financial Planning Basics |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21BCS-401 | Entrepreneurship Development | Ability Enhancement Compulsory Course (AECC) | 2 | Concept of Entrepreneurship, Entrepreneurial Characteristics, Business Idea Generation, Business Plan Preparation, Funding for Startups |
| 21BCS-402 | Indian Financial System | Discipline Specific Core (DSC) | 4 | Overview of Indian Financial System, Financial Markets (Money and Capital Market), Financial Institutions (Banks, NBFCs), Financial Instruments, Role of RBI and SEBI |
| 21BCS-403 | Income Tax - I | Discipline Specific Core (DSC) | 4 | Basic Concepts of Income Tax, Residential Status, Incomes Exempted from Tax, Income from Salary, Income from House Property |
| 21BCS-404 | Marketing Management | Discipline Specific Core (DSC) | 4 | Introduction to Marketing, Market Segmentation, Targeting, Positioning, Product Life Cycle and Pricing Strategies, Promotion and Distribution Channels, Consumer Behavior |
| 21BCS-405 | Principles of Auditing | Discipline Specific Core (DSC) | 4 | Introduction to Auditing, Types of Audit, Audit Process and Techniques, Internal Control System, Audit Report |
| 21BCS-406 | Communication Skills for Business | Skill Enhancement Course (SEC) | 2 | Business Correspondence, Report Writing and Drafting, Oral Communication Skills, Presentation Techniques, Negotiation and Conflict Resolution |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 22BCS-501 | Managerial Accounting | Discipline Specific Core (DSC) | 4 | Introduction to Management Accounting, Ratio Analysis, Funds Flow Statement, Cash Flow Statement, Budgetary Control |
| 22BCS-502 | Income Tax - II | Discipline Specific Core (DSC) | 4 | Income from Profits and Gains of Business/Profession, Capital Gains, Income from Other Sources, Clubbing of Income and Set-off/Carry forward of Losses, Deductions from Gross Total Income, Assessment Procedures |
| 22BCOE-503 | Open Elective (OEC-1) | Elective (Open Elective) | 3 | Varies based on student choice from non-commerce subjects |
| 22BCS-504 | Skill Enhancement Course (SEC-3) | Skill Enhancement Course (SEC) | 2 | Varies based on student choice from a list of skill-based courses |
| 22BCS-505 | Advanced Corporate Accounting (Optional Elective Group A: Accounting & Taxation - Paper 1) | Discipline Specific Elective (DSE) | 4 | Valuation of Goodwill and Shares, Consolidated Financial Statements, Liquidation of Companies, Forensic Accounting basics, Financial Reporting Practices |
| 22BCS-506 | Goods & Services Tax (GST) (Optional Elective Group A: Accounting & Taxation - Paper 2) | Discipline Specific Elective (DSE) | 4 | Introduction to GST, GST Registration and Administration, Input Tax Credit, Time and Value of Supply, GST Returns and Assessment |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 22BCS-601 | E-Commerce and Digital Marketing | Discipline Specific Core (DSC) | 4 | Introduction to E-commerce, E-commerce Business Models, Online Payment Systems and Security, Introduction to Digital Marketing, SEO, SEM, Social Media Marketing |
| 22BCS-602 | Business Law | Discipline Specific Core (DSC) | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Consumer Protection Act, 2019, Negotiable Instruments Act, 1881, Partnership Act, 1932 |
| 22BCOE-603 | Open Elective (OEC-2) | Elective (Open Elective) | 3 | Varies based on student choice from non-commerce subjects |
| 22BCS-604 | Skill Enhancement Course (SEC-4) | Skill Enhancement Course (SEC) | 2 | Varies based on student choice from a list of skill-based courses |
| 22BCS-605 | International Financial Reporting Standards (IFRS) (Optional Elective Group A: Accounting & Taxation - Paper 3) | Discipline Specific Elective (DSE) | 4 | Introduction to IFRS and IASB, Framework for Financial Reporting, Presentation of Financial Statements (IAS 1), Accounting Policies (IAS 8), Segment Reporting (IFRS 8) |
| 22BCS-606 | Direct Tax Planning & Management (Optional Elective Group A: Accounting & Taxation - Paper 4) | Discipline Specific Elective (DSE) | 4 | Concept of Tax Planning, Avoidance, Evasion, Tax Planning for Individuals, Tax Planning for Firms and LLPs, Tax Planning for Companies, Management of Income Tax |
