

B-COM in General at Government R. C. College of Commerce and Management


Bengaluru, Karnataka
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About the Specialization
What is General at Government R. C. College of Commerce and Management Bengaluru?
This General B.Com program at Government Ramnarayan Chellaram College of Commerce and Management focuses on providing a comprehensive foundation in commerce, accounting, and business principles. Aligned with India''''s dynamic economic landscape, it emphasizes practical skills for various industry roles. The program differentiates itself by integrating core commerce with essential vocational and skill-enhancement courses, preparing students for the evolving Indian job market.
Who Should Apply?
This program is ideal for fresh 10+2 graduates from commerce, science, or arts streams seeking a robust entry into the business world. It caters to individuals aspiring for careers in accounting, finance, marketing, banking, and general management roles. Students with a strong aptitude for numbers, logical reasoning, and an interest in understanding business operations will find this program highly beneficial.
Why Choose This Course?
Graduates of this program can expect to pursue diverse career paths in India, including roles as accountants, auditors, financial analysts, marketing executives, and tax consultants. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with experienced professionals earning significantly more. The strong foundation also prepares students for professional certifications like CA, CS, CMA, and further studies like M.Com or MBA, offering substantial growth trajectories in Indian companies.

Student Success Practices
Foundation Stage
Build Strong Accounting Fundamentals- (Semester 1-2)
Focus rigorously on understanding basic accounting principles, journal entries, ledger postings, and final accounts. Practice problem-solving daily to ensure clarity and speed. Utilize online resources for additional practice and clarify doubts with faculty.
Tools & Resources
Tally Education, ICAI (for foundation level concepts), YouTube tutorials on accounting basics, College''''s accounting lab
Career Connection
A rock-solid foundation in financial accounting is critical for any commerce career, enabling easy adaptation to roles in bookkeeping, auditing, and financial analysis within Indian companies.
Develop Effective Business Communication- (Semester 1-2)
Actively participate in group discussions, presentations, and debates. Read business newspapers like The Economic Times or Business Standard to improve vocabulary and comprehension. Practice professional email writing and formal report generation.
Tools & Resources
Toastmasters International clubs (if available), Business English courses, LinkedIn Learning, College''''s communication skills workshops
Career Connection
Strong communication skills are vital for corporate roles, client interactions, and climbing the professional ladder in India''''s competitive job market, enhancing employability.
Cultivate Digital Fluency & Basic Tools- (Semester 1-2)
Beyond the syllabus, actively learn and apply basic computer skills like Microsoft Office Suite (Word, Excel, PowerPoint). Explore digital tools for productivity and information gathering. Stay updated on cyber hygiene and digital etiquette.
Tools & Resources
Microsoft Learn, Free online courses (Coursera, edX for basic IT skills), College computer lab, Practicing presentations and data entry tasks
Career Connection
Digital literacy is non-negotiable in today''''s Indian workplace, essential for all office roles and basic data management, improving efficiency and career prospects.
Intermediate Stage
Master Quantitative & Analytical Skills- (Semester 3-4)
Excel in Business Statistics and Financial Management by solving numerous case studies and practical problems. Focus on how to interpret data, analyze trends, and make informed financial decisions using quantitative methods.
Tools & Resources
Excel for data analysis, Statistical software basics (e.g., R, Python libraries), Financial calculators, Industry case studies (e.g., from Harvard Business Review)
Career Connection
These skills are crucial for roles in financial analysis, market research, risk management, and any data-driven decision-making position in Indian companies, ensuring data-informed strategies.
Engage in Marketing & Entrepreneurship Projects- (Semester 3-4)
Take initiative to participate in or create mock marketing campaigns, business plan competitions, or small entrepreneurial ventures. Apply theoretical knowledge of marketing and entrepreneurship in simulated real-world scenarios.
Tools & Resources
College entrepreneurship cell, Startup incubators (if partnerships exist), Online business plan templates, Local market surveys for product development
Career Connection
Develops problem-solving, innovation, and leadership skills highly valued by Indian startups and corporate innovation teams, opening doors to marketing and business development roles.
Network and Seek Mentorship- (Semester 3-4)
Attend industry seminars, workshops, and guest lectures organized by the college. Connect with alumni and professionals on LinkedIn. Seek guidance from faculty on career paths, industry trends, and professional development.
Tools & Resources
LinkedIn, College alumni network, Industry association events, Career guidance cells
Career Connection
Building a strong professional network in India is invaluable for securing internships, job referrals, and understanding specific industry requirements, accelerating career growth.
Advanced Stage
Deep Dive into Accounting & Taxation- (Semester 5-6)
Focus intensively on Income Tax, GST, Cost Accounting, IFRS, and Auditing. Aim for conceptual clarity and practical application, including simulated tax filing, audit procedures, and financial statement analysis. Consider internships at accounting firms.
Tools & Resources
Taxmann publications, Tally ERP 9, GST portal, Accounting software simulations, Professional firm internships in Bengaluru
Career Connection
Directly prepares for roles as tax consultants, internal auditors, chartered accountants (post-qualification), and financial controllers in Indian and multinational corporations.
Master Advanced Excel for Business Analytics- (Semester 5-6)
Go beyond basics to master advanced Excel functions, pivot tables, VLOOKUP, HLOOKUP, data visualization, and financial modeling. These are critical for efficiency in finance and accounting roles and data interpretation.
Tools & Resources
Advanced Excel courses (e.g., from Udemy, Coursera), Practical projects involving large datasets, Financial modeling exercises, Power Query and Power Pivot
Career Connection
Highly sought-after skill in all data-intensive roles across finance, analytics, and operations in India, enhancing productivity, problem-solving abilities, and decision-making.
Prepare for Placements and Professional Exams- (Semester 5-6)
Actively participate in campus placement drives, mock interviews, and resume building workshops. Simultaneously prepare for professional certifications like CA, CS, CMA, or competitive exams if pursuing government jobs or specific industry roles.
Tools & Resources
College placement cell, Career counselors, Professional coaching institutes, Online test series for competitive exams, Company-specific interview preparation materials
Career Connection
Maximizes chances of securing desirable placements immediately after graduation and sets a clear path for long-term professional growth in various sectors across India.
Program Structure and Curriculum
Eligibility:
- Pass in PUC / 10+2 or equivalent examination with Commerce/Science/Arts background from a recognized board.
Duration: 3 years / 6 semesters
Credits: 144 Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 1.1 | Language I (Kannada / Sanskrit / Hindi / Urdu / Telugu / Malayalam / Tamil / Additional English) | Ability Enhancement Compulsory Course (AECC) / Language | 3 | Communication Skills, Grammar and Vocabulary, Reading Comprehension, Literary Appreciation, Cultural Context of Language |
| 1.2 | Language II - English | Ability Enhancement Compulsory Course (AECC) / Language | 3 | English Grammar, Business Communication Basics, Reading Skills, Writing Skills, Introduction to English Literature |
| DSC 1.1 | Financial Accounting – I | Discipline Specific Core (DSC) | 4 | Introduction to Accounting, Accounting Concepts and Conventions, Accounting Cycle, Final Accounts of Sole Proprietorship, Consignment and Joint Venture Accounts |
| DSC 1.2 | Business Studies | Discipline Specific Core (DSC) | 4 | Nature and Scope of Business, Forms of Business Organizations, Business Ethics and Social Responsibility, Introduction to Management, Global Business Environment |
| OE 1.1 | Digital Fluency | Open Elective (OE) | 3 | Digital Devices and Systems, Internet and Web Technologies, Social Media Literacy, Cyber Security Basics, Digital Applications for Productivity |
| AECC 1.1 | Constitution of India | Ability Enhancement Compulsory Course (AECC) | 3 | Preamble and Basic Features, Fundamental Rights and Duties, Directive Principles of State Policy, Union and State Governments, Constitutional Amendments |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 2.1 | Language I (Kannada / Sanskrit / Hindi / Urdu / Telugu / Malayalam / Tamil / Additional English) | Ability Enhancement Compulsory Course (AECC) / Language | 3 | Advanced Communication, Functional Grammar, Creative Writing, Cultural Readings, Translation Skills |
| 2.2 | Language II - English | Ability Enhancement Compulsory Course (AECC) / Language | 3 | Advanced Business English, Report Writing, Presentation Skills, Interpersonal Communication, Group Discussion Techniques |
| DSC 2.1 | Financial Accounting – II | Discipline Specific Core (DSC) | 4 | Hire Purchase System, Installment System, Departmental Accounts, Branch Accounts, Insolvency Accounts |
| DSC 2.2 | Business Economics | Discipline Specific Core (DSC) | 4 | Introduction to Microeconomics, Demand and Supply Analysis, Production and Cost Analysis, Market Structures, Macroeconomic Concepts and Policies |
| AECC 2.1 | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 3 | Ecosystems and Biodiversity, Natural Resources and Conservation, Environmental Pollution, Global Environmental Issues, Environmental Management |
| OE 2.1 | Open Elective (e.g. Health & Wellness / NSS / NCC / Yoga) | Open Elective (OE) | 3 | Physical Fitness and Nutrition, Mental Health Awareness, Healthy Lifestyles, Community Service Initiatives, Stress Management Techniques |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 3.1 | Language I (Kannada / Sanskrit / Hindi / Urdu / Telugu / Malayalam / Tamil / Additional English) | Ability Enhancement Compulsory Course (AECC) / Language | 3 | Literary Forms, Critical Appreciation, Advanced Composition, Public Speaking in Regional Language, Cultural Heritage |
| 3.2 | Language II - English | Ability Enhancement Compulsory Course (AECC) / Language | 3 | Rhetoric and Argumentation, Critical Thinking and Analysis, Academic Writing, Research Skills, English for Professional Communication |
| DSC 3.1 | Corporate Accounting – I | Discipline Specific Core (DSC) | 4 | Company Accounts Introduction, Issue and Forfeiture of Shares, Issue of Debentures, Redemption of Preference Shares, Valuation of Goodwill and Shares |
| DSC 3.2 | Marketing Management | Discipline Specific Core (DSC) | 4 | Introduction to Marketing, Market Segmentation, Targeting, Positioning, Product Life Cycle and Strategies, Pricing Strategies, Promotion Mix and Distribution Channels |
| DSC 3.3 | Financial Management | Discipline Specific Core (DSC) | 4 | Introduction to Financial Management, Capital Budgeting Decisions, Working Capital Management, Cost of Capital, Dividend Policy and Capital Structure |
| OE 3.1 | Open Elective (e.g., Computer Applications / Personality Development) | Open Elective (OE) | 3 | Office Automation Tools, Data Handling, Self-awareness and Self-esteem, Goal Setting and Time Management, Interpersonal Skills |
| SEC 3.1 | Digital Marketing | Skill Enhancement Course (SEC) | 2 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Search Engine Marketing (SEM), Social Media Marketing, Email Marketing |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 4.1 | Language I (Kannada / Sanskrit / Hindi / Urdu / Telugu / Malayalam / Tamil / Additional English) | Ability Enhancement Compulsory Course (AECC) / Language | 3 | Advanced Literary Analysis, Research Project in Language, Debate and Elocution, Film and Media Studies, Cross-cultural Communication |
| 4.2 | Language II - English | Ability Enhancement Compulsory Course (AECC) / Language | 3 | English for Specific Purposes, Technical and Scientific Writing, Public Speaking and Presentation, Negotiation Skills, Interview Skills |
| DSC 4.1 | Corporate Accounting – II | Discipline Specific Core (DSC) | 4 | Amalgamation of Companies, Absorption and External Reconstruction, Internal Reconstruction, Liquidation of Companies, Bank Accounts |
| DSC 4.2 | Business Statistics | Discipline Specific Core (DSC) | 4 | Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers, Time Series Analysis |
| DSC 4.3 | Entrepreneurship Development | Discipline Specific Core (DSC) | 4 | Concept of Entrepreneurship, Business Idea Generation, Business Plan Preparation, Sources of Finance for Startups, Government Policies for Entrepreneurship |
| OE 4.1 | Open Elective (e.g., Human Rights / Indian Economy) | Open Elective (OE) | 3 | Evolution of Human Rights, Constitutional Provisions on Human Rights, Structure of Indian Economy, Economic Planning in India, Sectoral Performance of Indian Economy |
| SEC 4.1 | E-Commerce | Skill Enhancement Course (SEC) | 2 | Introduction to E-commerce, E-commerce Business Models, Online Payment Systems, E-marketing Strategies, E-commerce Security and Legal Aspects |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 5.1 | Income Tax – I | Discipline Specific Core (Accounting & Taxation Specialization) | 4 | Basic Concepts of Income Tax, Residential Status, Heads of Income: Salaries, Heads of Income: Income from House Property, Deductions from Gross Total Income |
| DSC 5.2 | Cost Accounting | Discipline Specific Core (Accounting & Taxation Specialization) | 4 | Introduction to Cost Accounting, Cost Concepts and Classification, Cost Sheet Preparation, Material Costing, Labour Costing and Overheads |
| DSC 5.3 | Goods and Services Tax (GST) | Discipline Specific Core (Accounting & Taxation Specialization) | 4 | Introduction to GST Law, Levy and Collection of GST, Input Tax Credit, Time and Value of Supply, Registration and Returns under GST |
| DSC 5.4 | International Financial Reporting Standards (IFRS) | Discipline Specific Core (Accounting & Taxation Specialization) | 4 | IFRS Framework and Objectives, Presentation of Financial Statements (IAS 1), Inventories (IAS 2), Property, Plant and Equipment (IAS 16), Revenue from Contracts with Customers (IFRS 15) |
| SEC 5.1 | Computerized Accounting (Tally) | Skill Enhancement Course (SEC) | 2 | Introduction to Tally.ERP 9, Company Creation and Ledgers, Voucher Entry (Purchase, Sales, Payment), Inventory Management in Tally, Generating Financial Reports |
| OE 5.1 | Open Elective (e.g., Banking & Insurance / Retail Management) | Open Elective (OE) | 3 | Banking Systems in India, Types of Banks and Services, Principles of Insurance, Retail Formats and Operations, Merchandising and Store Management |
| VC 5.1 | Vocational Course (e.g., Digital Marketing and Sales / Supply Chain Management) | Vocational Course (VC) | 2 | Digital Marketing Tools, Sales Funnel and Strategies, Logistics and Warehousing, Inventory Management, Supply Chain Analytics |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 6.1 | Income Tax – II | Discipline Specific Core (Accounting & Taxation Specialization) | 4 | Heads of Income: Profits and Gains of Business/Profession, Heads of Income: Capital Gains, Heads of Income: Income from Other Sources, Set Off and Carry Forward of Losses, Clubbing of Income and Tax Planning |
| DSC 6.2 | Management Accounting | Discipline Specific Core (Accounting & Taxation Specialization) | 4 | Introduction to Management Accounting, Ratio Analysis for Decision Making, Fund Flow and Cash Flow Statements, Budgetary Control, Standard Costing and Variance Analysis |
| DSC 6.3 | Advanced Accounting | Discipline Specific Core (Accounting & Taxation Specialization) | 4 | Final Accounts of Companies, Cash Flow Statements (Ind AS 7), Accounting for Amalgamation (Ind AS 103), Valuation of Shares, Consolidated Financial Statements |
| DSC 6.4 | Auditing & Assurance | Discipline Specific Core (Accounting & Taxation Specialization) | 4 | Introduction to Auditing, Audit Planning and Documentation, Internal Control Systems, Vouching and Verification of Assets/Liabilities, Audit Report and Professional Ethics |
| SEC 6.1 | Advanced Excel | Skill Enhancement Course (SEC) | 2 | Advanced Formulas and Functions, Data Analysis Tools (Solver, Goal Seek), Pivot Tables and Charts, Macros and VBA Basics, Financial Modeling in Excel |
| OE 6.1 | Open Elective (e.g., Human Resource Management / Stock Market Operations) | Open Elective (OE) | 3 | HR Planning and Recruitment, Training and Development, Performance Appraisal, Introduction to Stock Market, Investment Strategies and Portfolio Management |
| VC 6.1 | Vocational Course (e.g., Entrepreneurship Development / Banking Operations) | Vocational Course (VC) | 2 | Entrepreneurial Traits and Skills, Business Plan and Feasibility Analysis, Startup Ecosystem in India, Types of Banks and Functions, Retail Banking and Digital Banking |




