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B-COM in General at GOVERNMENT FIRST GRADE COLLEGE, PANCHANALLI
Chikkamagaluru, Karnataka
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About the Specialization
What is General at GOVERNMENT FIRST GRADE COLLEGE, PANCHANALLI Chikkamagaluru?
This B.Com. program at Government First Grade College, Panchanahalli, focuses on providing a comprehensive foundation in commerce, accounting, finance, and management principles. It equips students with the essential theoretical knowledge and practical skills required for various business functions. The curriculum is designed to meet the evolving demands of the Indian corporate sector and prepare graduates for diverse roles in trade, industry, and services.
Who Should Apply?
This program is ideal for 10+2 graduates with a keen interest in business operations, financial markets, and economic principles. It caters to aspiring accountants, financial analysts, business managers, and entrepreneurs. The curriculum is also suitable for individuals aiming for careers in public administration, banking, and insurance, offering a robust academic base for future professional qualifications like CA, CS, and CMA.
Why Choose This Course?
Graduates of this program can expect to secure entry-level positions in finance, accounting, marketing, and human resources departments across various Indian companies. Typical career paths include Junior Accountant, Financial Assistant, Business Development Executive, and Tax Consultant. Entry-level salaries generally range from INR 2.5 to 4.5 Lakhs per annum, with significant growth potential in specialized roles and through further professional studies. The program fosters critical thinking and analytical skills vital for career progression.
Student Success Practices
Foundation Stage
Master Accounting and Management Fundamentals- (Semester 1-2)
Focus rigorously on understanding the basic principles of accounting (Financial Accounting, Fundamentals of Accounting) and management. Utilize textbook examples and practice problems diligently to build a strong conceptual base. Participate in classroom discussions to clarify doubts and deepen understanding.
Tools & Resources
Tally ERP 9 (basic functions), accounting software tutorials, online practice quizzes on accounting principles, study groups for peer learning
Career Connection
A solid foundation in these areas is crucial for all subsequent commerce subjects and forms the bedrock for careers in finance, accounting, and business administration.
Develop Strong Communication and Digital Fluency- (Semester 1-2)
Actively engage in English and Language I courses to enhance both written and verbal communication skills. Practice drafting professional emails, reports, and presentations. Simultaneously, gain proficiency in basic computer operations and e-commerce concepts, which are vital for modern business interactions.
Tools & Resources
Microsoft Office Suite (Word, Excel, PowerPoint), online English grammar tools, e-commerce platforms (Amazon, Flipkart) for understanding business models, basic digital literacy courses
Career Connection
Excellent communication is a top skill sought by employers, while digital fluency is non-negotiable for efficiency and navigating the digital economy, enhancing employability.
Understand Indian Legal and Environmental Context- (Semester 1-2)
Pay close attention to subjects like Indian Constitution and Environmental Studies. Understand the legal framework governing businesses in India and the importance of sustainable practices. Relate these academic concepts to current events and local business scenarios through newspaper readings and discussions.
Tools & Resources
Daily newspapers (economic sections), legal news websites, government reports on environmental policies, discussions with faculty on contemporary issues
Career Connection
Awareness of regulatory compliance and environmental responsibility is essential for ethical business practices and contributes to corporate social responsibility (CSR) roles in Indian companies.
Intermediate Stage
Excel in Corporate and Cost Accounting- (Semester 3-4)
Dive deep into Corporate Accounting and Cost Accounting. Practice complex problem-solving extensively for shares, debentures, process costing, and variance analysis. Consider enrolling in practical workshops on Tally or other accounting software for hands-on experience and industry relevance.
Tools & Resources
Advanced Tally courses, CA/CMA study materials for practice problems, online tutorials for specific accounting treatments, industry case studies
Career Connection
These subjects are core to accounting and finance roles. Mastery prepares students for roles as corporate accountants, cost analysts, and auditors, common in manufacturing and service industries.
Build Analytical Skills with Statistics and Quantitative Techniques- (Semester 3-4)
Focus on applying statistical tools and quantitative techniques to business problems. Work through a variety of numerical problems, understanding the interpretation of data. Use spreadsheet software like Excel for basic data analysis and visualization to enhance practical application.
Tools & Resources
Microsoft Excel (for statistical functions), online courses on business analytics fundamentals, statistical problem sets and quizzes, case studies involving data interpretation
Career Connection
Analytical skills are highly valued for roles in market research, financial analysis, business intelligence, and data-driven decision making across all sectors in the Indian economy.
Gain Practical Exposure to Income Tax and Entrepreneurship- (Semester 3-4)
Understand the nuances of Income Tax Law & Practice through real-world case studies and tax return filing examples. Explore entrepreneurial concepts by reading success stories of Indian startups and developing basic business plans, fostering an innovative mindset.
Tools & Resources
Income Tax Department website, tax computation software demos, business plan templates, Startup India portal, local entrepreneurship meetups and webinars
Career Connection
Essential for careers in taxation, financial planning, and invaluable for aspiring entrepreneurs or those working with MSMEs in India, contributing to economic growth.
Advanced Stage
Master Advanced Financial Concepts- (Semester 5-6)
Develop a strong grasp of Goods & Services Tax (GST), Auditing, Corporate Governance, and Financial Management. Seek internships in accounting firms, banks, or corporate finance departments to apply theoretical knowledge and understand how these concepts integrate into real-world business operations.
Tools & Resources
GST portal for latest updates, auditing standards (e.g., ICAI guidelines), financial modeling tools (Excel), corporate annual reports for analysis, financial news publications
Career Connection
Direct preparation for roles in taxation, auditing, financial analysis, investment banking, and corporate finance within large Indian and multinational corporations, offering lucrative career paths.
Specialize through Electives and Industry Projects- (Semester 5-6)
Carefully choose electives (e.g., Advanced Accounting, Investment Management, Advanced Taxation) that align with career aspirations. Undertake a mini-project or research paper in the chosen specialization area. Attend industry webinars and workshops to deepen knowledge and network with professionals.
Tools & Resources
Research journals and industry reports, LinkedIn Learning for specialized skills, networking events, university career services for project guidance, industry-specific software trials
Career Connection
Specialization makes candidates more attractive for targeted roles, demonstrating depth of knowledge and commitment to a specific career path like an investment analyst, tax consultant, or financial planner.
Focus on Career Readiness and Professional Development- (Semester 5-6)
Actively participate in campus placement drives. Prepare a strong resume and practice interview skills, focusing on both technical and soft skills. Consider pursuing certifications relevant to your chosen career path (e.g., NISM certifications for finance, Tally expert for accounting) for enhanced employability.
Tools & Resources
Resume building workshops, mock interviews, LinkedIn for professional networking, NISM/NSE Academy certifications, professional body memberships (e.g., student membership in ICAI or ICSI)
Career Connection
Directly leads to successful placements in desired companies or provides a strong launchpad for further academic pursuits like MBA or professional qualifications, ensuring a smooth transition into the Indian workforce.
Program Structure and Curriculum
Eligibility:
- Passed Pre-University Course (10+2) or equivalent examination.
Duration: 6 semesters / 3 years
Credits: 146 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LANG 1.1 | Language I (Kannada/Sanskrit/Hindi/Urdu/Telugu/Tamil/Malayalam) | Core Language | 3 | Prose and Poetry, Grammar and Composition, Functional Language Skills, Literary Criticism, Cultural Aspects |
| LANG 1.2 | Language II (English) | Core Language | 3 | Communicative English, Grammar and Vocabulary, Reading Comprehension, Writing Skills, Literary Texts |
| BCOM DSC 1 | Fundamentals of Accounting | Discipline Specific Core | 4 | Introduction to Accounting, Accounting Cycle, Subsidiary Books and Cash Book, Bank Reconciliation Statement, Depreciation Accounting |
| BCOM DSC 2 | Principles of Management | Discipline Specific Core | 4 | Nature and Significance of Management, Planning and Decision Making, Organizing and Staffing, Directing and Motivation, Controlling and Coordination |
| BCOM DSC 3 | Financial Accounting - I | Discipline Specific Core | 4 | Accounting Concepts and Principles, Final Accounts of Sole Proprietorship, Consignment Accounts, Joint Venture Accounts, Accounting Standards |
| BCOM AECC 1 | Indian Constitution | Ability Enhancement Compulsory Course | 2 | Constituent Assembly and Preamble, Fundamental Rights and Duties, Directive Principles of State Policy, Union and State Legislature, Indian Judiciary |
| BCOM SEC 1 | Computer Fundamentals | Skill Enhancement Course | 2 | Introduction to Computers, Hardware and Software, Operating Systems, MS Office Basics, Internet and Web Concepts |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LANG 2.1 | Language I (Kannada/Sanskrit/Hindi/Urdu/Telugu/Tamil/Malayalam) | Core Language | 3 | Advanced Literary Forms, Composition and Translation, Grammatical Structures, Communicative Drills, Cultural Contexts |
| LANG 2.2 | Language II (English) | Core Language | 3 | Business Correspondence, Report Writing, Functional Grammar, Public Speaking Skills, Reading and Analysis |
| BCOM DSC 4 | Corporate Administration | Discipline Specific Core | 4 | Company Formation, Memorandum and Articles of Association, Company Meetings, Corporate Governance, Secretarial Practice |
| BCOM DSC 5 | Business Law | Discipline Specific Core | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Consumer Protection Act, Negotiable Instruments Act, 1881, Indian Partnership Act, 1932 |
| BCOM DSC 6 | Financial Accounting - II | Discipline Specific Core | 4 | Partnership Accounts (Admission, Retirement, Death), Dissolution of Partnership Firm, Insolvency of Partners, Branch Accounts, Departmental Accounts |
| BCOM AECC 2 | Environmental Studies | Ability Enhancement Compulsory Course | 2 | Ecosystems and Biodiversity, Environmental Pollution, Natural Resources, Environmental Management, Sustainable Development |
| BCOM SEC 2 | E-Commerce | Skill Enhancement Course | 2 | Introduction to E-Commerce, E-Commerce Business Models, E-Payment Systems, E-Security and Privacy, Legal and Ethical Issues in E-Commerce |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LANG 3.1 | Language I (Kannada/Sanskrit/Hindi/Urdu/Telugu/Tamil/Malayalam) | Core Language | 3 | Advanced Grammar, Critical Analysis of Texts, Creative Writing, Translation Practice, Language Usage in Media |
| LANG 3.2 | Language II (English) | Core Language | 3 | Effective Communication Strategies, Professional Etiquette, Interview Skills, Public Relations, Academic Writing |
| BCOM DSC 7 | Corporate Accounting - I | Discipline Specific Core | 4 | Issue and Forfeiture of Shares, Issue of Debentures, Redemption of Preference Shares, Underwriting of Shares, Valuation of Goodwill and Shares |
| BCOM DSC 8 | Cost Accounting | Discipline Specific Core | 4 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Cost Sheet Preparation |
| BCOM DSC 9 | Business Statistics | Discipline Specific Core | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers |
| BCOM DSC 10 | Income Tax Law & Practice - I | Discipline Specific Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Income from Business or Profession |
| BCOM AECC 3 | Human Rights & Environmental Ethics | Ability Enhancement Compulsory Course | 2 | Concept of Human Rights, Universal Declaration of Human Rights, Environmental Ethics, Climate Change and Justice, Sustainable Development Goals |
| BCOM SEC 3 | Business Communication | Skill Enhancement Course | 2 | Principles of Effective Communication, Types of Communication, Drafting Business Reports, Presentation Skills, Negotiation and Conflict Resolution |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LANG 4.1 | Language I (Kannada/Sanskrit/Hindi/Urdu/Telugu/Tamil/Malayalam) | Core Language | 3 | Literary Movements, Modern and Contemporary Literature, Critical Thinking, Cultural Studies, Research Methodology in Language |
| LANG 4.2 | Language II (English) | Core Language | 3 | Advanced English Grammar, Creative Writing and Storytelling, Critical Analysis of Texts, Group Discussion Techniques, Professional Communication Ethics |
| BCOM DSC 11 | Corporate Accounting - II | Discipline Specific Core | 4 | Amalgamation of Companies, Absorption and Reconstruction, External Reconstruction, Accounts of Holding Companies, Liquidation of Companies |
| BCOM DSC 12 | Advanced Cost Accounting | Discipline Specific Core | 4 | Process Costing, Joint and By-Products Costing, Standard Costing, Variance Analysis, Budgetary Control |
| BCOM DSC 13 | Quantitative Techniques for Business | Discipline Specific Core | 4 | Linear Programming, Transportation Problem, Assignment Problem, Game Theory, Network Analysis (PERT/CPM) |
| BCOM DSC 14 | Income Tax Law & Practice - II | Discipline Specific Core | 4 | Income from Capital Gains, Income from Other Sources, Clubbing of Income and Set-off/Carry Forward, Deductions from Gross Total Income, Assessment of Individuals |
| BCOM AECC 4 | Gender Sensitization & Women Empowerment | Ability Enhancement Compulsory Course | 2 | Concepts of Gender and Sex, Patriarchy and Gender Roles, Women''''s Rights and Laws in India, Gender-based Violence, Women Empowerment Schemes |
| BCOM SEC 4 | Entrepreneurial Development | Skill Enhancement Course | 2 | Concept of Entrepreneurship, Entrepreneurial Process, Business Plan Preparation, Sources of Finance for Startups, Government Support for Entrepreneurs |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM DSC 15 | Goods & Services Tax (GST) | Discipline Specific Core | 4 | Introduction to GST, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit, Registration and Returns under GST |
| BCOM DSC 16 | Auditing & Corporate Governance | Discipline Specific Core | 4 | Introduction to Auditing, Types of Audit, Audit Procedures and Techniques, Internal Control System, Corporate Governance Principles |
| BCOM DSC 17 | Financial Management | Discipline Specific Core | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Working Capital Management, Dividend Policy |
| BCOM DSE 1.1 | Advanced Accounting | Discipline Specific Elective | 4 | Accounting for Banking Companies, Accounting for Insurance Companies, Investment Accounting, Human Resource Accounting, Inflation Accounting |
| BCOM DSE 2.1 | Investment Management | Discipline Specific Elective | 4 | Introduction to Investment, Investment Alternatives, Risk and Return Analysis, Portfolio Management, Security Analysis |
| BCOM SEC 5 | Computerised Accounting (Example) | Skill Enhancement Course | 2 | Introduction to Accounting Software, Company Creation and Configuration, Recording Transactions, Generating Financial Reports, Payroll and Inventory Management |
| BCOM OE 1 | Open Elective - 1 | Open Elective | 2 | Interdisciplinary subject chosen by student, Basic concepts of an external field, Skill-oriented topic, General knowledge area, Personality development |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM DSC 18 | International Business | Discipline Specific Core | 4 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market, International Financial Institutions, Global Business Environment |
| BCOM DSC 19 | Management Accounting | Discipline Specific Core | 4 | Introduction to Management Accounting, Marginal Costing and Break-Even Analysis, Budgetary Control, Standard Costing, Fund Flow and Cash Flow Statements |
| BCOM DSC 20 | Entrepreneurial Finance | Discipline Specific Core | 4 | Sources of Startup Finance, Venture Capital and Angel Investors, Financial Planning for New Ventures, Business Valuation Techniques, Exit Strategies |
| BCOM DSE 3.1 | Advanced Taxation | Discipline Specific Elective | 4 | Tax Planning and Management, International Taxation, Customs Law, Central Excise Act, Wealth Tax Act |
| BCOM DSE 4.1 | Financial Institutions & Markets | Discipline Specific Elective | 4 | Indian Financial System, Money Market, Capital Market, SEBI and its Regulations, Mutual Funds and Insurance Sector |
| BCOM SEC 6 | Advanced Spreadsheets for Business (Example) | Skill Enhancement Course | 2 | Advanced Excel Functions, Data Analysis Tools in Excel, Financial Modeling in Spreadsheets, VBA for Automation, Data Visualization in Excel |
| BCOM OE 2 | Open Elective - 2 | Open Elective | 2 | Interdisciplinary subject chosen by student, Application of diverse knowledge, Skill acquisition in unrelated field, Holistic development, Cross-functional understanding |
