.png&w=1920&q=75)
B-COM in General at Government First Grade College, Bhadravathi
Shivamogga, Karnataka
.png&w=1920&q=75)
About the Specialization
What is GENERAL at Government First Grade College, Bhadravathi Shivamogga?
This General B.Com program at Government First Grade College Bhadravathi focuses on building a strong foundation in core business, commerce, finance, and accounting principles. Tailored to the dynamic Indian economic landscape, the curriculum emphasizes practical knowledge relevant to various industries. This program provides comprehensive learning for students aspiring to excel in diverse commercial sectors across India, aligning with the growing demand for skilled commerce graduates.
Who Should Apply?
This program is ideal for 10+2 graduates from any stream who possess a keen interest in business operations, financial markets, and accounting practices. It targets aspiring accountants, financial analysts, tax consultants, and future entrepreneurs. The curriculum also caters to individuals looking to develop strong analytical and problem-solving skills crucial for thriving in India''''s competitive business environment.
Why Choose This Course?
Graduates of this program can expect to pursue rewarding career paths such as Accountants, Auditors, Financial Analysts, Tax Practitioners, or entrepreneurs. Entry-level salaries in India typically range from INR 2.5 to 4 LPA, with experienced professionals earning INR 6-10 LPA and beyond. The program also serves as a robust stepping stone for pursuing advanced professional certifications like CA, CMA, CS, and MBA in India.
Student Success Practices
Foundation Stage
Master Accounting and Management Fundamentals- (Semester 1-2)
Focus intensely on grasping core accounting concepts like journal entries, ledger posting, and final accounts, along with fundamental management principles. Utilize resources like Tally ERP for practical accounting simulations and solve numerous practice problems. Participate actively in classroom discussions and seek clarification from faculty.
Tools & Resources
Tally ERP 9, Accounting textbooks (e.g., T.S. Grewal), Online accounting tutorials
Career Connection
A strong foundation is critical for all commerce roles, especially for entry-level accounting positions, junior auditor roles, and provides a base for future professional qualifications like CA or CMA.
Develop Strong Quantitative and Analytical Skills- (Semester 1-2)
Regularly practice business mathematics and statistics. Utilize online platforms for quizzes and problem-solving, and thoroughly review previous year''''s question papers. Pay attention to applying these concepts in business scenarios presented in classes like Quantitative Analysis.
Tools & Resources
Khan Academy, BYJU''''S (for math tutorials), Previous year question papers
Career Connection
These skills are indispensable for financial analysis, market research, data interpretation, and roles in banking, investment, and business analytics in India.
Enhance Professional Communication and Digital Fluency- (Semester 1-2)
Actively participate in the Ability Enhancement Compulsory Courses (AECC) to refine English and chosen Indian language communication. Practice formal writing, public speaking, and group discussions. Simultaneously, gain proficiency in basic digital tools and cyber awareness through the Digital Fluency course.
Tools & Resources
Grammarly, Toastmasters (if available locally), Digital literacy tutorials
Career Connection
Effective communication is vital for corporate roles, client interactions, and presenting ideas. Digital fluency is a non-negotiable skill for almost all modern jobs in India.
Intermediate Stage
Apply Legal and Financial Concepts Practically- (Semester 3-4)
Engage with real-world case studies in Business Law and apply financial management concepts to current market scenarios. Follow financial news, read business magazines, and participate in stock market simulations (even virtual ones). Connect theoretical learning to India''''s regulatory and financial environment.
Tools & Resources
Economic Times, Moneycontrol.com, Financial Times (India edition)
Career Connection
This practical application prepares students for roles in corporate legal departments, financial advisory, investment banking, and compliance in Indian businesses.
Strategic Skill Specialization and Elective Choices- (Semester 3-4)
Thoughtfully choose open electives and skill enhancement courses that align with emerging industry demands (e.g., Advanced Excel, Entrepreneurship Development). Pursue external certifications in areas like data analytics or digital marketing to gain a competitive edge.
Tools & Resources
Coursera/edX (for certifications), LinkedIn Learning, NISM certifications (basic modules)
Career Connection
Specialized skills differentiate candidates in the job market, opening doors to niche roles and enhancing career growth in areas like marketing, analytics, or fintech within India.
Network Building and Industry Exposure- (Semester 3-4)
Attend webinars, seminars, and workshops organized by the college or industry associations. Connect with alumni and industry professionals through platforms like LinkedIn. Seek mentorship opportunities from faculty or local business leaders.
Tools & Resources
LinkedIn, College alumni network events, Local Chamber of Commerce events
Career Connection
Networking is crucial for internship opportunities, job referrals, and gaining insights into industry trends and career pathways specific to the Indian market.
Advanced Stage
Intensive Placement Preparation- (Semester 5-6)
Dedicate significant time to interview skills, resume building, and aptitude test preparation. Participate in mock interviews, group discussions, and solve company-specific test papers. Focus on current affairs and general knowledge relevant to the Indian corporate sector.
Tools & Resources
Placement cell workshops, Online aptitude test platforms, Current affairs magazines
Career Connection
This focused preparation is essential for securing campus placements and competitive job roles in accounting firms, banks, and other businesses across India.
Undertake Practical Internship or Project Work- (Semester 5-6)
Actively seek and complete an internship in a relevant industry or undertake a significant project aligned with your career interests. Document your learnings thoroughly, analyze real-world problems, and present your findings effectively. The SEC (Internship/Project Work) in the final semester is crucial.
Tools & Resources
College placement cell for internships, Industry contacts, Project management tools
Career Connection
Practical experience is highly valued by Indian employers, providing hands-on skills, industry insights, and a strong talking point for job interviews.
Explore and Pursue Advanced Certifications- (Semester 5-6)
Begin preparing for professional certifications like CA Foundation, CMA India, CS Executive, or NISM certifications in specialized financial domains. These provide a significant academic and professional advantage in the Indian job market, demonstrating specialized knowledge and commitment.
Tools & Resources
ICAI study material, ICMAI study material, NISM workbooks, Professional coaching institutes
Career Connection
These certifications open pathways to senior and specialized roles in accounting, taxation, finance, and company secretarial practices, leading to higher earning potential in India.
Program Structure and Curriculum
Eligibility:
- Pass in 10+2 / PUC II year examination or equivalent in any stream 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 |
|---|---|---|---|---|
| 21LANG11 | Functional English | Ability Enhancement Compulsory Course | 2 | Grammar and Vocabulary, Reading Comprehension, Letter Writing, Precis Writing, Paragraph Writing |
| 21LANG12 | Indian Language (e.g., Kannada/Hindi/Sanskrit/Urdu) | Ability Enhancement Compulsory Course | 2 | Literature and Prose, Poetry and Drama, Grammar and Usage, Translation Skills, Communication Practice |
| 21BCOM101 | Financial Accounting - I | Discipline Specific Core | 4 | Introduction to Accounting, Accounting Cycle and Principles, Final Accounts of Sole Trader, Consignment Accounts, Joint Venture Accounts |
| 21BCOM102 | Principles of Management | Discipline Specific Core | 4 | Introduction to Management, Planning and Decision Making, Organizing and Departmentation, Staffing and Motivation, Directing and Controlling |
| 21BCOM103 | Indian Financial System | Discipline Specific Core | 4 | Structure of Indian Financial System, Money Market, Capital Market, Financial Institutions and Instruments, Role of RBI and SEBI |
| 21VAC101 | Health & Wellness / Yoga & Sports / NCC / NSS | Value Added Course | 2 | Physical Fitness and Nutrition, Mental Health and Stress Management, Importance of Yoga and Sports, Community Service Initiatives, Disaster Management Awareness |
| 21SEC101 | Digital Fluency | Skill Enhancement Course | 2 | Digital Devices and Systems, Internet and World Wide Web, Cyber Security and Digital Ethics, Digital Tools for Productivity, E-governance and Digital Payments |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21LANG21 | English (Advanced) | Ability Enhancement Compulsory Course | 2 | Advanced Grammar and Usage, Business Correspondence, Report Writing, Public Speaking Techniques, Presentation Skills |
| 21LANG22 | Indian Language (e.g., Kannada/Hindi/Sanskrit/Urdu) | Ability Enhancement Compulsory Course | 2 | Advanced Literary Studies, Critical Appreciation, Official Language Usage, Cultural Contexts, Analytical Writing |
| 21BCOM201 | Financial Accounting - II | Discipline Specific Core | 4 | Hire Purchase System, Installment Payment System, Royalty Accounts, Lease Accounting, Branch Accounting (Advanced) |
| 21BCOM202 | Marketing Management | Discipline Specific Core | 4 | Introduction to Marketing, Marketing Environment, Product and Pricing Decisions, Promotion and Distribution Channels, Consumer Behavior |
| 21BCOM203 | Quantitative Analysis for Business - I | Discipline Specific Core | 4 | Basic Mathematics for Business, Commercial Arithmetic, Set Theory, Matrices and Determinants, Ratio, Proportion and Progressions |
| 21VAC201 | Introduction to Constitution of India / Environmental Studies / Sustainable Development | Value Added Course | 2 | Salient Features of Constitution, Fundamental Rights and Duties, Directive Principles of State Policy, Environmental Protection and Ecology, Sustainable Development Goals |
| 21SEC201 | Tally (Practical) | Skill Enhancement Course | 2 | Introduction to Tally ERP 9, Company Creation and Ledgers, Voucher Entry and Accounting Transactions, Inventory Management, Financial Reports Generation |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21LANG31 | English (Creative Writing/Official Communication) | Ability Enhancement Compulsory Course | 2 | Creative Writing Skills, Official Correspondence, Report Formulation, Public Relations Communication, Cross-cultural Communication |
| 21LANG32 | Indian Language (e.g., Kannada/Hindi/Sanskrit/Urdu) | Ability Enhancement Compulsory Course | 2 | Regional Literary Works, Modern Prose and Poetry, Critical Analysis of Texts, Translation Practice, Cultural Heritage Studies |
| 21BCOM301 | Corporate Accounting - I | Discipline Specific Core | 4 | Issue of Shares and Debentures, Forfeiture and Reissue of Shares, Redemption of Debentures, Underwriting of Shares, Bonus Shares and Rights Issue |
| 21BCOM302 | Corporate Administration | Discipline Specific Core | 4 | Company Law Overview, Types of Companies, Company Formation and Incorporation, Memorandum and Articles of Association, Company Meetings and Resolutions |
| 21BCOM303 | Quantitative Analysis for Business - II | Discipline Specific Core | 4 | Functions and Graphs, Derivatives and their Applications, Integrals and their Applications, Linear Programming, Measures of Central Tendency and Dispersion |
| 21OEN301 | Open Elective - I | Open Elective | 3 | Concepts from chosen elective (e.g., Personality Development), Fundamentals of Digital Marketing, Basics of Human Rights, Data Science for All principles, Introduction to Financial Literacy |
| 21SEC301 | Advanced Excel | Skill Enhancement Course | 1 | Advanced Excel Functions, Data Validation and Analysis, Pivot Tables and Charts, Conditional Formatting, Macros and VBA Basics |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21LANG41 | English (Professional Communication) | Ability Enhancement Compulsory Course | 2 | Professional Writing Skills, Technical Communication, Interview Preparation Strategies, Group Discussion Techniques, Effective Presentation Delivery |
| 21LANG42 | Indian Language (e.g., Kannada/Hindi/Sanskrit/Urdu) | Ability Enhancement Compulsory Course | 2 | Literary Criticism, Studies of Modern Authors, Regional Dialect Usage, Journalistic Writing, Advanced Public Speaking |
| 21BCOM401 | Corporate Accounting - II | Discipline Specific Core | 4 | Valuation of Goodwill, Valuation of Shares, Amalgamation of Companies, Internal Reconstruction of Companies, External Reconstruction of Companies, Liquidation of Companies |
| 21BCOM402 | Business Law | Discipline Specific Core | 4 | Indian Contract Act 1872, Sale of Goods Act 1930, Consumer Protection Act 2019, Negotiable Instruments Act 1881, Information Technology Act 2000 Overview |
| 21BCOM403 | Financial Management | Discipline Specific Core | 4 | Introduction to Financial Management, Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Policy Decisions |
| 21OEN401 | Open Elective - II | Open Elective | 3 | Concepts from chosen elective (e.g., Cyber Security), Fundamentals of Entrepreneurship Development, Waste Management Principles, Basics of Financial Planning, Introduction to Disaster Management |
| 21SEC401 | Entrepreneurship Development | Skill Enhancement Course | 1 | Entrepreneurial Mindset, Business Idea Generation, Business Plan Formulation, Startup Ecosystem Overview, Government Schemes for MSMEs |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21BCOM501 | Cost Accounting | Discipline Specific Core | 4 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Methods of Costing (Job, Batch, Process) |
| 21BCOM502 | Income Tax - I | Discipline Specific Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Exempted Income, Income from Salary, Income from House Property |
| 21BCOM503 | Auditing | Discipline Specific Core | 4 | Introduction to Auditing, Types of Audit, Audit Planning and Internal Control, Vouching and Verification, Verification and Valuation of Assets and Liabilities |
| 21BCOM504A | Advanced Financial Accounting | Discipline Specific Elective | 3 | Accounting for Banking Companies, Accounting for Insurance Companies, Accounting for Mutual Funds, Amalgamation and Reconstruction, Indian Accounting Standards Overview |
| 21BCOM504B | Investment Management | Discipline Specific Elective | 3 | Investment Environment and Avenues, Risk and Return Analysis, Valuation of Securities, Portfolio Management, Mutual Funds and Derivatives |
| 21SEC501 | Business Research Methods | Skill Enhancement Course | 2 | Introduction to Research Process, Research Design, Data Collection Methods, Sampling Techniques, Data Analysis and Report Writing |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21BCOM601 | Management Accounting | Discipline Specific Core | 4 | Introduction to Management Accounting, Financial Statement Analysis, Ratio Analysis, Fund Flow Statement, Cash Flow Statement, Budgetary Control |
| 21BCOM602 | Income Tax - II & GST | Discipline Specific Core | 4 | Income from Business or Profession, Capital Gains, Income from Other Sources, Clubbing of Income and Set-off of Losses, GST Principles and Structure, Input Tax Credit and GST Returns |
| 21BCOM603 | Entrepreneurship Development | Discipline Specific Core | 4 | Concept of Entrepreneurship, Entrepreneurial Motivation, Small Scale Industries, Project Identification and Formulation, Business Plan Preparation, Institutional Support to Entrepreneurs |
| 21BCOM604A | International Business | Discipline Specific Elective | 3 | Introduction to International Business, Theories of International Trade, Foreign Direct Investment, Exchange Rates and Balance of Payments, WTO and Regional Economic Integration |
| 21BCOM604B | Human Resource Management | Discipline Specific Elective | 3 | Introduction to Human Resource Management, HR Planning and Job Analysis, Recruitment and Selection, Training and Development, Performance Appraisal and Compensation Management |
| 21SEC601 | Internship / Project Work (Practical) | Skill Enhancement Course | 2 | Practical Application of Business Concepts, Industry Exposure and Experience, Project Report Writing, Presentation Skills, Data Collection and Analysis in Real-world Setting |
