.png&w=1920&q=75)
B-COM in General at Government First Grade College Gundlupet
Chamarajanagar, Karnataka
.png&w=1920&q=75)
About the Specialization
What is GENERAL at Government First Grade College Gundlupet Chamarajanagar?
This General B.Com program at Government First Grade College, Chamarajanagar focuses on providing a comprehensive understanding of business principles, accounting practices, and financial markets. It equips students with foundational knowledge crucial for various roles in the Indian commercial sector. The program emphasizes both theoretical concepts and practical applications relevant to the dynamic Indian economy, preparing graduates for diverse professional challenges.
Who Should Apply?
This program is ideal for 10+2 graduates with a keen interest in commerce, finance, and management seeking entry into the business world. It also caters to individuals aiming for careers in accounting, banking, marketing, and taxation. Aspiring entrepreneurs who wish to build a strong business foundation and those preparing for competitive exams with a commerce background will find this program highly beneficial.
Why Choose This Course?
Graduates of this program can expect to pursue various career paths in India, including roles as accountants, financial analysts, market research analysts, tax consultants, and bank officers. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential up to INR 8-12 LPA for experienced professionals. The curriculum often aligns with foundational knowledge required for professional certifications like CA, CS, and CMA.
Student Success Practices
Foundation Stage
Build Strong Accounting & Business Fundamentals- (Semester 1-2)
Focus diligently on understanding core concepts in Financial Accounting, Marketing, and Business Environment. Regularly solve numerical problems and case studies to solidify understanding of fundamental business operations and financial recording.
Tools & Resources
Tally software basics (online tutorials), Accounting practice books, Online resources like Investopedia for financial concepts
Career Connection
A robust foundation in these areas is crucial for all commerce roles, from entry-level accounting to business analysis and management positions.
Enhance Communication & Computer Skills- (Semester 1-2)
Actively participate in English language classes and develop presentation skills. Simultaneously, gain proficiency in basic computer applications like MS Office (Excel, Word, PowerPoint) and learn fundamental concepts of Computer Applications in Business.
Tools & Resources
Online typing tutors, Excel tutorials, Presentation workshops, Local computer training centers if available
Career Connection
Essential for effective workplace communication, efficient data management, and professional report generation in any business setting.
Engage in Peer Learning & Academic Clubs- (Semester 1-2)
Form study groups to discuss complex topics and share notes, reinforcing understanding. Join college academic clubs or commerce associations to participate in debates, quizzes, and inter-collegiate competitions to broaden knowledge and network.
Tools & Resources
College library resources, Online collaborative platforms, Notice boards for club announcements and events
Career Connection
Improves analytical thinking, teamwork, and networking skills, which are highly valued by Indian employers for collaborative work environments.
Intermediate Stage
Practical Application in Corporate & Financial Systems- (Semester 3-4)
Deepen understanding of Corporate Accounting, Indian Financial System, and Banking Operations through practical exercises, case studies, and simulations. Pay attention to regulatory frameworks and their impact on businesses.
Tools & Resources
RBI website for financial regulations, Annual reports of Indian companies, Virtual stock market games, Local bank visits (if permitted)
Career Connection
Directly prepares students for specialized roles in banking, financial services, and corporate finance departments across Indian companies.
Develop Entrepreneurial Mindset & Research Skills- (Semester 3-4)
Actively engage with the Entrepreneurship Development course, perhaps by developing a mini-business plan. Simultaneously, hone Business Research Methods by conducting small-scale market surveys or data collection projects to gain practical experience.
Tools & Resources
Government schemes for MSMEs (e.g., MUDRA Yojana), NITI Aayog reports, Basic survey tools like Google Forms for data collection
Career Connection
Fosters innovation, problem-solving, and analytical capabilities, valuable for both starting ventures and contributing to organizational growth in India.
Explore Stock & Commodity Markets- (Semester 3-4)
Go beyond theoretical knowledge of Stock and Commodity Markets by observing real-time market movements, tracking company performance, and understanding investment basics. Attend webinars or workshops if available to gain practical insights.
Tools & Resources
SEBI website, NSE/BSE India websites, Financial news platforms (e.g., Economic Times, Livemint)
Career Connection
Opens doors to careers in investment banking, brokerage, wealth management, and financial advisory roles within the Indian financial sector.
Advanced Stage
Specialized Skill Development & Certification- (Semester 5-6)
Choose electives wisely based on career interests (e.g., Taxation, Banking, Marketing). Pursue relevant certifications like Tally.ERP 9, NISM modules, or basic digital marketing courses to gain an edge in the job market.
Tools & Resources
NISM certifications, ICAI/ICSI foundation courses, Online platforms like Coursera/edX for specialized skills
Career Connection
Provides industry-specific skills highly demanded by recruiters for specialized roles in auditing, financial planning, and marketing agencies in India.
Internship & Project Work for Industry Exposure- (Semester 5-6)
Seek out internships in relevant industries (e.g., accounting firms, banks, marketing agencies) during summer breaks or dedicated project phases. Actively work on case studies and a final-year project incorporating learned concepts for practical application.
Tools & Resources
College placement cell, LinkedIn, Local business directories, Industry networking events and job fairs
Career Connection
Crucial for gaining practical experience, building professional networks, and significantly improving placement prospects in competitive Indian job markets.
Placement Preparation & Career Planning- (Semester 5-6)
Focus on resume building, mock interviews, aptitude test preparation, and group discussion skills. Research target companies and sectors. Attend campus placements drives and career counseling sessions offered by the college.
Tools & Resources
Online aptitude test platforms, Interview preparation guides, Company websites for research, College placement officer for guidance
Career Connection
Directly facilitates successful transition into entry-level roles across various sectors in India, securing desirable job offers and establishing a clear career path.
Program Structure and Curriculum
Eligibility:
- No eligibility criteria specified
Duration: 6 semesters / 3 years
Credits: 128 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| Language-I | Language I (Kannada/Sanskrit/Urdu/Tamil/Telugu/Malayalam/Additional English) | Compulsory Language | 3 | Literary Texts/Prose/Poetry, Grammar and Composition, Cultural Aspects, Translation/Essay Writing, Communicative Skills |
| Language-II | Language II (English) | Compulsory Language | 3 | Prescribed English Texts, Functional Grammar, Communication Skills, Paragraph Writing, Vocabulary Building |
| B.Com 1.3 | Financial Accounting - I | Discipline Specific Core (DSC) | 4 | Introduction to Accounting, Accounting Process & Principles, Final Accounts of Sole Trader, Consignment Accounts, Joint Venture Accounts, Accounting for Non-Profit Organisations |
| B.Com 1.4 | Principles of Marketing | Discipline Specific Core (DSC) | 4 | Introduction to Marketing, Marketing Environment, Market Segmentation & Targeting, Product Decisions, Pricing Decisions, Promotion and Distribution Decisions |
| B.Com 1.5 | Business Environment | Discipline Specific Core (DSC) | 4 | Concept & Components of Business Environment, Economic Environment, Political and Legal Environment, Socio-Cultural Environment, Technological Environment, International Environment |
| B.Com 1.6 | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Introduction to Environmental Studies, Ecosystems, Natural Resources, Biodiversity and Conservation, Environmental Pollution, Social Issues and the Environment |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| Language-I | Language I (Kannada/Sanskrit/Urdu/Tamil/Telugu/Malayalam/Additional English) | Compulsory Language | 3 | Literary Texts/Prose/Poetry, Grammar and Composition, Cultural Aspects, Translation/Essay Writing, Communicative Skills |
| Language-II | Language II (English) | Compulsory Language | 3 | Prescribed English Texts, Functional Grammar, Communication Skills, Paragraph Writing, Vocabulary Building |
| B.Com 2.3 | Financial Accounting - II | Discipline Specific Core (DSC) | 4 | Branch Accounts, Departmental Accounts, Hire Purchase System, Installment System, Royalty Accounts, Insurance Claims |
| B.Com 2.4 | Indian Financial System | Discipline Specific Core (DSC) | 4 | Introduction to Financial System, Financial Markets (Money & Capital), Financial Institutions, Financial Services, Role of RBI and SEBI, Recent Developments |
| B.Com 2.5 | Corporate Administration | Discipline Specific Core (DSC) | 4 | Company Law Overview, Company Formation & Kinds of Companies, Memorandum & Articles of Association, Shares and Debentures, Management & Meetings, Winding Up of Companies |
| B.Com 2.6 | Computer Applications in Business | Ability Enhancement Compulsory Course (AECC) | 2 | Fundamentals of Computers, Operating System & MS Office, Business Data Management, Internet and E-Commerce Basics, Database Management Systems (DBMS), Cyber Security |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| Language-I | Language I (Kannada/Sanskrit/Urdu/Tamil/Telugu/Malayalam/Additional English) | Compulsory Language | 3 | Literary Texts/Prose/Poetry, Grammar and Composition, Cultural Aspects, Translation/Essay Writing, Communicative Skills |
| Language-II | Language II (English) | Compulsory Language | 3 | Prescribed English Texts, Functional Grammar, Communication Skills, Paragraph Writing, Vocabulary Building |
| B.Com 3.3 | Corporate Accounting - I | Discipline Specific Core (DSC) | 4 | Accounting for Share Capital, Issue of Debentures, Underwriting of Shares & Debentures, Redemption of Preference Shares, Redemption of Debentures, Final Accounts of Companies |
| B.Com 3.4 | Principles of Business Decisions | Discipline Specific Core (DSC) | 4 | Introduction to Business Economics, Demand and Supply Analysis, Production Analysis, Cost Analysis, Market Structures, Pricing Policies & Practices |
| B.Com 3.5 | Stock and Commodity Markets | Discipline Specific Core (DSC) | 4 | Introduction to Stock Market, Primary Market Operations, Secondary Market Operations, Trading & Settlement Procedures, Commodity Market, Stock Market Indicators |
| B.Com 3.6 | Entrepreneurship Development | Skill Enhancement Course (SEC) | 2 | Concept of Entrepreneurship, Entrepreneurial Environment, Project Identification & Formulation, Institutional Support to Entrepreneurs, Small Scale Industries, Challenges and Success Factors |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| Language-I | Language I (Kannada/Sanskrit/Urdu/Tamil/Telugu/Malayalam/Additional English) | Compulsory Language | 3 | Literary Texts/Prose/Poetry, Grammar and Composition, Cultural Aspects, Translation/Essay Writing, Communicative Skills |
| Language-II | Language II (English) | Compulsory Language | 3 | Prescribed English Texts, Functional Grammar, Communication Skills, Paragraph Writing, Vocabulary Building |
| B.Com 4.3 | Corporate Accounting - II | Discipline Specific Core (DSC) | 4 | Valuation of Goodwill, Valuation of Shares, Amalgamation of Companies, External Reconstruction, Internal Reconstruction, Liquidation of Companies |
| B.Com 4.4 | Banking Operations | Discipline Specific Core (DSC) | 4 | Introduction to Banking, Commercial Banks & their Functions, Central Bank (RBI), Customer & Banker Relationship, Types of Accounts & Cheques, Digital Banking & E-payments |
| B.Com 4.5 | Income Tax - I | Discipline Specific Core (DSC) | 4 | Introduction to Income Tax, Residential Status & Tax Incidence, Exempted Incomes, Income from Salaries, Income from House Property, Profits & Gains of Business/Profession |
| B.Com 4.6 | Business Research Methods | Skill Enhancement Course (SEC) | 2 | Introduction to Business Research, Research Process, Research Design, Sampling Techniques, Data Collection Methods, Data Analysis & Report Writing |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.Com 5.1 | Cost Accounting | Discipline Specific Core (DSC) | 4 | Introduction to Cost Accounting, Elements of Cost, Cost Sheet Preparation, Material Costing, Labour Costing, Overhead Costing |
| B.Com 5.2 | Management Accounting | Discipline Specific Core (DSC) | 4 | Introduction to Management Accounting, Financial Statement Analysis, Ratio Analysis, Fund Flow Statement, Cash Flow Statement, Budgetary Control |
| B.Com 5.3 | International Business | Discipline Specific Core (DSC) | 4 | Nature & Scope of International Business, Theories of International Trade, Balance of Payments, Foreign Exchange Market, International Financial Institutions, Export-Import Procedures |
| B.Com 5.4 | Income Tax - II | Discipline Specific Core (DSC) | 4 | Capital Gains, Income from Other Sources, Clubbing of Income, Set off and Carry Forward of Losses, Deductions from Gross Total Income, Assessment of Individuals |
| B.Com 5.5 (DSE Group 1) | Goods and Services Tax (Choice Based Elective) | Discipline Specific Elective (DSE) | 4 | Introduction to GST, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit, Registration and Returns, Payment of Tax |
| B.Com 5.6 (DSE Group 1) | Advanced Accounting (Choice Based Elective) | Discipline Specific Elective (DSE) | 4 | Amalgamation and Reconstruction, Holding Company Accounts, Partnership Accounts - Dissolution, Insolvency Accounts, Accounting Standards, Human Resource Accounting |
| B.Com 5.5 (DSE Group 2) | Principles & Practices of Banking (Choice Based Elective) | Discipline Specific Elective (DSE) | 4 | Indian Banking Structure, Functions of Commercial Banks, Negotiable Instruments, Lending & Borrowing, Credit Creation, E-banking Services |
| B.Com 5.6 (DSE Group 2) | Principles & Practice of General Insurance (Choice Based Elective) | Discipline Specific Elective (DSE) | 4 | Introduction to Insurance, Principles of General Insurance, Types of General Insurance, Underwriting & Claims, IRDAI and Regulations, Risk Management |
| B.Com 5.5 (DSE Group 3) | Advertising & Brand Management (Choice Based Elective) | Discipline Specific Elective (DSE) | 4 | Introduction to Advertising, Advertising Media, Advertising Campaign Management, Introduction to Brand Management, Brand Equity, Brand Strategies |
| B.Com 5.6 (DSE Group 3) | Retail Management (Choice Based Elective) | Discipline Specific Elective (DSE) | 4 | Introduction to Retailing, Retail Formats, Retail Location, Merchandise Management, Store Management, Retail Pricing & Promotion |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.Com 6.1 | Auditing | Discipline Specific Core (DSC) | 4 | Introduction to Auditing, Audit Planning & Procedures, Internal Control & Internal Audit, Vouching & Verification, Company Audit, Audit Report |
| B.Com 6.2 | Financial Management | Discipline Specific Core (DSC) | 4 | Introduction to Financial Management, Capital Budgeting, Cost of Capital, Capital Structure Theories, Working Capital Management, Dividend Policy |
| B.Com 6.3 | E-Commerce | Discipline Specific Core (DSC) | 4 | Introduction to E-Commerce, E-Commerce Business Models, Payment Systems, E-Marketing, E-Security, Legal & Ethical Issues in E-Commerce |
| B.Com 6.4 | Entrepreneurship and Small Business Management | Discipline Specific Core (DSC) | 4 | Concept of Entrepreneurship, Entrepreneurial Process, Small Business Enterprises, Marketing & Financial Management for SMEs, Institutional Support for SMEs, Growth Strategies for SMEs |
| B.Com 6.5 (DSE Group 1) | Accounting for Business Decisions (Choice Based Elective) | Discipline Specific Elective (DSE) | 4 | Responsibility Accounting, Transfer Pricing, Standard Costing, Marginal Costing, Decision Making Techniques, Value Added Accounting |
| B.Com 6.6 (DSE Group 1) | Indirect Tax (Choice Based Elective) | Discipline Specific Elective (DSE) | 4 | Central Excise Duty, Customs Duty, Service Tax, Value Added Tax (VAT), GST (Advanced topics), Tax Planning & Management |
| B.Com 6.5 (DSE Group 2) | Financial Institutions and Markets (Choice Based Elective) | Discipline Specific Elective (DSE) | 4 | Money Market Instruments, Capital Market Instruments, Regulatory Bodies (RBI, SEBI), Mutual Funds, Insurance Companies, Derivatives Market |
| B.Com 6.6 (DSE Group 2) | Life Insurance (Choice Based Elective) | Discipline Specific Elective (DSE) | 4 | Introduction to Life Insurance, Principles of Life Insurance, Types of Life Insurance Policies, Premium Calculation, Claims & Settlement, Role of IRDAI |
| B.Com 6.5 (DSE Group 3) | Consumer Behavior (Choice Based Elective) | Discipline Specific Elective (DSE) | 4 | Introduction to Consumer Behavior, Factors Influencing Consumer Behavior, Consumer Decision Process, Models of Consumer Behavior, Market Segmentation based on Behavior, Ethical Issues in Consumer Behavior |
| B.Com 6.6 (DSE Group 3) | Marketing of Services (Choice Based Elective) | Discipline Specific Elective (DSE) | 4 | Introduction to Services Marketing, Characteristics of Services, Service Quality, Service Design & Delivery, Pricing & Promotion of Services, Customer Relationship Management |
