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B-COM in Regular at G.R. College Of Arts, Science and Commerce
Bengaluru, Karnataka
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About the Specialization
What is Regular at G.R. College Of Arts, Science and Commerce Bengaluru?
This B.Com Regular program at G.R. College of Arts, Science and Commerce, affiliated with Bangalore University, focuses on providing a comprehensive understanding of core commerce disciplines. It aligns with the New Education Policy (NEP) 2020 curriculum, emphasizing a holistic and interdisciplinary approach. The program aims to equip students with fundamental knowledge in accounting, finance, taxation, marketing, and business law, preparing them for a dynamic Indian business environment where skilled commerce graduates are always in demand. The curriculum is designed to be highly relevant to current industry practices.
Who Should Apply?
This program is ideal for 10+2 graduates from Commerce, Science, or Arts streams who are seeking a strong foundation in business and finance. It caters to aspiring accountants, financial analysts, tax consultants, and marketing professionals. It also suits individuals planning to pursue higher education like M.Com, MBA, CA, CS, or CMA in India. Students with a keen interest in understanding the intricacies of the Indian economy and corporate operations will find this program highly beneficial for their career growth.
Why Choose This Course?
Graduates of this program can expect to secure entry-level positions in diverse sectors within India, including accounting firms, banks, financial institutions, manufacturing companies, and ITES firms. Typical entry-level salaries in Bengaluru range from INR 2.5 LPA to 4.5 LPA, with experienced professionals earning significantly more. The program provides a solid base for professional certifications like CA (Chartered Accountant), CS (Company Secretary), or CMA (Cost and Management Accountant), opening up lucrative growth trajectories in Indian companies and multinational corporations operating in India.
Student Success Practices
Foundation Stage
Master Core Accounting & Business Concepts- (Semester 1-2)
Dedicate time to thoroughly understand fundamental concepts in Financial Accounting, Business Law, and Business Studies. These subjects form the bedrock of your B.Com degree. Practice numerical problems regularly and review theoretical frameworks to build a strong base.
Tools & Resources
Textbooks, solved problem sets, online tutorials (e.g., ICAI resources for basic accounting), Peer study groups
Career Connection
A strong foundation ensures clarity in subsequent advanced courses and is crucial for entry-level roles in accounting, auditing, and general business administration.
Develop Digital and Communication Skills- (Semester 1-2)
Actively participate in English and Indian Language courses, focusing on improving both written and verbal communication. Simultaneously, leverage Digital Fluency courses to become proficient in MS Office, email etiquette, and basic cybersecurity, essential for any modern professional role.
Tools & Resources
Grammar guides, public speaking clubs, LinkedIn Learning courses on communication, online typing tutors
Career Connection
Effective communication and digital literacy are non-negotiable skills for internships and placements, enabling better presentations, report writing, and professional interactions.
Engage in Interdisciplinary Learning & Current Affairs- (Semester 1-2)
Beyond textbooks, read business newspapers and magazines (e.g., The Economic Times, Business Standard) to stay updated on Indian economic and corporate news. Connect theoretical concepts from subjects like Indian Financial System and Business Studies with real-world events.
Tools & Resources
Business newspapers, economic journals, financial news apps, general knowledge quizzes
Career Connection
This practice broadens your perspective, makes you more articulate in interviews, and prepares you for roles requiring critical analysis of market trends and economic policies.
Intermediate Stage
Apply Theoretical Knowledge to Practical Scenarios- (Semester 3-4)
For subjects like Cost Accounting, Income Tax, and Business Statistics, focus heavily on practical application through case studies and numerical problem-solving. Utilize SEC courses like ''''Tally for Accountants'''' to gain hands-on experience with industry-standard software.
Tools & Resources
Tally ERP software, Excel for data analysis, online tax calculators (for understanding), Case study competitions
Career Connection
Practical skills in accounting software and data analysis are highly valued by employers in accounting, auditing, and financial analysis roles, making you job-ready.
Explore Open Electives and Skill Specialization- (Semester 3-4)
Strategically choose Open Electives (OE) and additional Skill Enhancement Courses (SEC) that align with your career interests (e.g., Digital Marketing, HR Management, Financial Markets). This helps you gain a competitive edge and explore potential specialization areas before your final year.
Tools & Resources
Career counseling, industry expert talks, NPTEL/Coursera courses related to chosen electives
Career Connection
Specialized skills differentiate you in the job market, opening doors to specific roles and potentially higher starting salaries in niche areas within commerce.
Network and Seek Mentorship- (Semester 3-4)
Attend industry webinars, guest lectures, and alumni meets organized by the college. Connect with faculty members and seniors to understand career paths and gain insights. Start building a professional network on platforms like LinkedIn.
Tools & Resources
LinkedIn, college alumni network events, industry association memberships (e.g., FICCI, CII student chapters)
Career Connection
Networking can lead to internship opportunities, valuable career advice, and potential job referrals, significantly boosting your placement prospects.
Advanced Stage
Undertake Internships and Project Work Seriously- (Semester 5-6)
Utilize the mandatory project work/internship in the final semester to gain real-world industry exposure. Actively seek out internships in reputable firms in Bengaluru, even if unpaid initially, to apply theoretical knowledge and build a strong resume.
Tools & Resources
College placement cell, internship portals (e.g., Internshala), Mentors from the industry
Career Connection
Hands-on experience is paramount for placements. A well-executed project or a successful internship often converts into pre-placement offers or provides crucial experience for future job applications.
Intensify Placement Preparation and Mock Interviews- (Semester 5-6)
Focus on aptitude tests, logical reasoning, verbal ability, and domain-specific knowledge for campus placements. Participate in mock interviews and group discussions regularly to refine your communication and problem-solving skills, and prepare a strong CV and cover letter.
Tools & Resources
Online aptitude platforms (e.g., IndiaBix), interview preparation guides, college career services, alumni for mock interviews
Career Connection
Thorough preparation directly impacts your chances of securing a good placement. Confidence and preparedness during interviews are key to landing desired roles.
Deep Dive into Specialization and Advanced Certifications- (Semester 5-6)
As you move into advanced DSE subjects (e.g., Advanced Taxation, IFRS), consider pursuing complementary certifications like NISM (for finance), Tally certification, or an introductory course on GST practices. This reinforces your specialization and demonstrates commitment to employers.
Tools & Resources
NISM certifications, ICAI/ICSI/ICMAI foundation courses, industry-recognized short-term courses
Career Connection
Advanced certifications showcase expertise, enhance your resume, and signal a proactive approach to continuous learning, making you a more attractive candidate for specialized roles and faster career progression.
Program Structure and Curriculum
Eligibility:
- Passed PUC/10+2 examination or equivalent with a minimum of 45% (40% for SC/ST/Cat-I candidates) marks in aggregate. Candidates opting for Accountancy, Commerce, Mathematics must have studied the subject at PUC/10+2 level. (As per Bangalore University general eligibility)
Duration: 3 years (6 semesters)
Credits: 140 Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCO 101 DSC | Financial Accounting - I | Core (DSC) | 4 | Introduction to Accounting, Accounting Concepts and Conventions, Final Accounts of Sole Proprietorship, Consignment Accounts, Joint Venture Accounts |
| BCO 102 DSC | Indian Financial System | Core (DSC) | 4 | Structure of Indian Financial System, Money Market, Capital Market, Financial Institutions, SEBI and Stock Exchanges |
| BCO 103 DSC | Business Studies | Core (DSC) | 4 | Nature and Scope of Business, Forms of Business Organizations, Principles of Management, Business Ethics, Corporate Social Responsibility |
| BCO 104 DSC | Corporate Administration | Core (DSC) | 4 | Introduction to Companies Act, 2013, Company Formation, Share Capital and Debentures, Directors and Key Managerial Personnel, Company Meetings |
| AECC 1.1 | English Language | Ability Enhancement Compulsory Course (AECC) | 3 | Communication Skills, Grammar and Vocabulary, Reading Comprehension, Report Writing, Presentation Skills |
| AECC 1.2 | Indian Language (e.g., Kannada/Hindi/Sanskrit) | Ability Enhancement Compulsory Course (AECC) | 3 | Basic Language Grammar, Prose and Poetry, Functional Communication, Cultural Aspects, Translation |
| SEC 1.1 | Digital Fluency | Skill Enhancement Course (SEC) | 2 | Digital Literacy and Internet, Microsoft Office Tools, Cyber Security Basics, E-governance and Digital Services, Data Handling and Presentation |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCO 201 DSC | Financial Accounting - II | Core (DSC) | 4 | Accounting for Branches, Departmental Accounts, Hire Purchase System, Installment Payment System, Insolvency Accounts |
| BCO 202 DSC | Marketing Management | Core (DSC) | 4 | Introduction to Marketing, Marketing Environment, Product and Pricing Decisions, Promotion and Distribution Channels, Consumer Behavior |
| BCO 203 DSC | Corporate Accounting | Core (DSC) | 4 | Final Accounts of Companies, Redemption of Preference Shares, Issue and Redemption of Debentures, Underwriting of Shares, Valuation of Goodwill and Shares |
| BCO 204 DSC | Business Law | Core (DSC) | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Consumer Protection Act, 2019, Negotiable Instruments Act, 1881, Limited Liability Partnership Act, 2008 |
| AECC 2.1 | English Language | Ability Enhancement Compulsory Course (AECC) | 3 | Advanced Communication, Business Correspondence, Group Discussions, Public Speaking, Creative Writing and Analysis |
| AECC 2.2 | Indian Language (e.g., Kannada/Hindi/Sanskrit) | Ability Enhancement Compulsory Course (AECC) | 3 | Advanced Grammar and Usage, Literary Forms and Genres, Critical Appreciation, Cultural Heritage, Translation Practice |
| SEC 2.1 | Environmental Studies | Skill Enhancement Course (SEC) | 2 | Ecosystems and Biodiversity, Environmental Pollution, Natural Resources and Conservation, Global Environmental Issues, Sustainable Development |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCO 301 DSC | Advanced Financial Accounting | Core (DSC) | 4 | Accounting Standards, Banking Companies Accounts, Insurance Companies Accounts, Investment Accounting, Government Accounts |
| BCO 302 DSC | Cost Accounting | Core (DSC) | 4 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Methods of Costing |
| BCO 303 DSC | Business Statistics | Core (DSC) | 4 | Measures of Central Tendency, Measures of Dispersion, Correlation Analysis, Regression Analysis, Index Numbers |
| BCO 304 DSC | Income Tax Law and Practice - I | Core (DSC) | 4 | Basic Concepts of Income Tax, Residential Status, Income from Salary, Income from House Property, Profits and Gains of Business or Profession |
| SEC 3.1 | Tally for Accountants (or similar skill-based course) | Skill Enhancement Course (SEC) | 3 | Tally ERP Basics, Company Creation and Ledgers, Voucher Entry and Reports, Inventory Management, GST Computations in Tally |
| OE 3.1 | Financial Markets and Services (or similar open elective) | Open Elective (OE) | 3 | Overview of Financial Markets, Functions of Money Market, Capital Market Instruments, Mutual Funds and Insurance, Banking and Non-Banking Financial Companies |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCO 401 DSC | Advanced Corporate Accounting | Core (DSC) | 4 | Amalgamation of Companies, Absorption and External Reconstruction, Liquidation of Companies, Consolidated Financial Statements, Accounting for Co-operative Societies |
| BCO 402 DSC | Management Accounting | Core (DSC) | 4 | Introduction to Management Accounting, Fund Flow Statement, Cash Flow Statement, Ratio Analysis, Budgetary Control |
| BCO 403 DSC | Research Methodology | Core (DSC) | 4 | Introduction to Research, Research Design, Data Collection Methods, Sampling Techniques, Report Writing |
| BCO 404 DSC | Income Tax Law and Practice - II | Core (DSC) | 4 | Capital Gains, Income from Other Sources, Clubbing of Income and Set-off of Losses, Deductions from Gross Total Income, Assessment of Individuals |
| SEC 4.1 | Digital Marketing (or similar skill-based course) | Skill Enhancement Course (SEC) | 3 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Social Media Marketing, Content Marketing, Email Marketing |
| OE 4.1 | Human Resource Management (or similar open elective) | Open Elective (OE) | 3 | HRM Functions, Manpower Planning, Recruitment and Selection, Training and Development, Performance Appraisal |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCO 501 DSC | Auditing and Corporate Governance | Core (DSC) | 4 | Introduction to Auditing, Types of Audit, Audit Planning and Internal Control, Audit Report, Principles of Corporate Governance |
| BCO 502 DSC | Business Ethics and CSR | Core (DSC) | 4 | Ethical Theories in Business, Ethical Decision Making, Corporate Social Responsibility Models, Sustainability Reporting, Whistle-blowing and Ethical Dilemmas |
| BCO 503 DSC | Goods and Services Tax (GST) | Core (DSC) | 4 | Introduction to GST Law, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit, GST Returns and Assessment |
| BCO 504 DSC | Financial Management | Core (DSC) | 4 | Introduction to Financial Management, Capital Budgeting Decisions, Working Capital Management, Cost of Capital, Capital Structure Theories |
| BCO 505 DSE (Acc&Tax Group) | Advanced Taxation | Discipline Specific Elective (DSE) | 4 | International Taxation, Tax Planning and Management, Tax Audit Procedures, Indirect Tax Regime (other than GST), Customs Law |
| BCO 506 DSE (Acc&Tax Group) | Accounting for Business Decisions | Discipline Specific Elective (DSE) | 4 | Financial Statement Analysis, Ratio Analysis for Decisions, Responsibility Accounting, Performance Measurement, Strategic Cost Management |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCO 601 DSC | Principles of Marketing | Core (DSC) | 4 | Marketing Concepts and Philosophies, Market Segmentation, Targeting, Positioning, Product Life Cycle and Branding, Pricing Strategies, Promotion and Distribution |
| BCO 602 DSC | Entrepreneurship Development | Core (DSC) | 4 | Concept of Entrepreneurship, Entrepreneurial Process, Business Idea Generation, Business Plan Preparation, Funding and Startup Ecosystem |
| BCO 603 DSC | International Business | Core (DSC) | 4 | Global Business Environment, Theories of International Trade, Foreign Exchange Markets, International Marketing Strategies, Global Strategic Alliances |
| BCO 604 DSE (Acc&Tax Group) | Computerized Accounting and MIS | Discipline Specific Elective (DSE) | 4 | Accounting Software Packages, Database Management for Accounting, Enterprise Resource Planning (ERP), Management Information Systems (MIS), E-commerce and Digital Payments |
| BCO 605 DSE (Acc&Tax Group) | International Financial Reporting Standards (IFRS) | Discipline Specific Elective (DSE) | 4 | Introduction to IFRS, Conceptual Framework of IFRS, Presentation of Financial Statements (IAS 1), Revenue from Contracts with Customers (IFRS 15), Key IFRS Standards and Interpretations |
| BCO 606 Project Work | Project Work / Internship | Project | 4 | Identifying Research Problem, Literature Review, Data Collection and Analysis, Report Writing and Presentation, Practical Industry Exposure |
