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BACHELOR-OF-COMMERCE in General at H.P.P.S. First Grade Arts, Commerce & Science College
Vijayanagara, Karnataka
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About the Specialization
What is General at H.P.P.S. First Grade Arts, Commerce & Science College Vijayanagara?
This Bachelor of Commerce (B.Com) program at Hiremegalagere Patil Siddana Gouda Arts and Commerce College, affiliated with Davangere University, focuses on providing a strong foundation in commerce, accounting, finance, and business management. Designed under the National Education Policy (NEP) 2020, it prepares students for dynamic roles in India''''s rapidly growing economic sectors, offering a comprehensive understanding of business operations and financial principles vital for the Indian industry.
Who Should Apply?
This program is ideal for fresh graduates who have completed their 12th standard (PUC) and aspire to build a career in accounting, finance, banking, or business administration. It also caters to individuals seeking a robust undergraduate degree to pursue higher studies like M.Com, MBA, CA, or CS, providing a solid academic base required for advanced professional qualifications in the Indian market.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as accountants, financial analysts, tax consultants, auditors, market researchers, or bank executives. Entry-level salaries typically range from INR 2.5 Lakhs to 4 Lakhs annually, with significant growth trajectories for experienced professionals in Indian companies. The curriculum aligns with requirements for various professional certifications, enhancing employability.
Student Success Practices
Foundation Stage
Build Strong Conceptual Foundations- (Semester 1-2)
Focus on thoroughly understanding core accounting, economics, and business management principles taught in the initial semesters. Utilize library resources, online tutorials (e.g., NPTEL, Swayam courses on fundamental commerce topics), and peer study groups to clarify concepts. Consistent practice of numerical problems in Financial Accounting and Business Economics is crucial for academic excellence.
Tools & Resources
College Library, NPTEL/Swayam (Introductory Commerce courses), Peer Study Groups, Textbooks and Reference Materials
Career Connection
A strong foundation ensures ease in subsequent advanced subjects, critical for competitive exams (like CA Foundation, CS Executive) and securing entry-level roles requiring analytical skills in finance and accounting.
Develop Digital Fluency and Basic Software Skills- (Semester 1-2)
Actively engage with the ''''Fundamentals of Computer and Information Systems'''' and ''''Digital Fluency'''' courses. Practice regularly with MS Office (Word, Excel, PowerPoint) and basic internet skills. Explore online platforms like ''''Google Digital Garage'''' for free certifications in digital marketing or data basics.
Tools & Resources
MS Office Suite, Google Digital Garage, College Computer Labs, Online Tutorials
Career Connection
These skills are non-negotiable for modern workplaces in India, enhancing efficiency in data management, presentations, and general office operations, crucial for administrative and analytical roles.
Enhance Communication and English Proficiency- (Semester 1-2)
Participate actively in English language classes and college activities like debates, presentations, and public speaking clubs. Read newspapers (e.g., The Hindu, Economic Times) and business magazines to improve vocabulary and comprehension. Practice professional writing for emails and reports.
Tools & Resources
College English Department Workshops, Newspapers/Magazines, Toastmasters International (if available/local clubs), Online language learning apps
Career Connection
Effective communication is paramount for interviews, client interaction, and career progression in any industry, especially in client-facing or managerial roles within India.
Intermediate Stage
Master Accounting Software and Advanced Excel- (Semester 3-5)
Beyond theoretical knowledge, gain hands-on expertise in accounting software like Tally (covered in SEC) and Advanced Excel. Work on practical projects, seek internships at local accounting firms or small businesses, and pursue online certifications for these tools.
Tools & Resources
Tally ERP 9 Software, Microsoft Excel, Udemy/Coursera (Advanced Excel courses), Local Accounting Firms for Internships
Career Connection
These practical skills are highly sought after by Indian companies for roles in financial accounting, data analysis, and MIS, directly impacting placement opportunities and efficiency in day-to-day tasks.
Engage with Industry-Specific Knowledge and Laws- (Semester 3-5)
Deep dive into subjects like Income Tax, Banking, and Business Law. Follow financial news and legal updates relevant to Indian commerce. Attend guest lectures by industry experts, workshops, and seminars organized by the college or professional bodies.
Tools & Resources
Economic Times / Business Standard, Ministry of Corporate Affairs Website, Professional Body Events (e.g., ICAI, ICSI student chapters), Guest Lectures
Career Connection
In-depth knowledge of Indian taxation, banking regulations, and business laws makes graduates highly valuable for compliance, legal, and financial advisory roles within the Indian context.
Develop Soft Skills through Internships and Projects- (Semester 3-5)
Actively seek short-term internships or virtual internships to apply theoretical knowledge in a real-world setting. Participate in college projects, group assignments, and inter-college competitions to hone teamwork, problem-solving, and presentation skills.
Tools & Resources
Internshala, LinkedIn for Internships, College Career Cell, Project Work Groups
Career Connection
Internships provide crucial industry exposure and networking opportunities, significantly boosting employability. Soft skills are key differentiators in the Indian job market for managerial and leadership roles.
Advanced Stage
Focus on Industry Readiness and Placement Preparation- (Semester 6)
Utilize the ''''Internship / Field Study'''' and ''''Research Project'''' in Semester 6 as opportunities to build a robust portfolio. Prepare for campus placements by regularly practicing aptitude tests, group discussions, and mock interviews. Seek guidance from the college placement cell on resume building and interview techniques specific to Indian companies.
Tools & Resources
College Placement Cell, Online Aptitude Test Platforms (e.g., IndiaBix), Mock Interview Sessions, LinkedIn for professional networking
Career Connection
Directly impacts success in campus recruitment drives and off-campus job applications, leading to immediate employment upon graduation in reputable Indian companies.
Explore Advanced Professional Certifications- (Semester 6 and Post-Graduation)
Consider pursuing professional certifications relevant to your career interests, such as NISM certifications for finance, Tally certification for accounting, or preparatory courses for CA, CS, CMA, or CFA. This provides a competitive edge in the specialized Indian job market.
Tools & Resources
NISM Certifications, Tally Certified Professional Programs, Coaching Institutes for CA/CS/CMA, Online professional courses
Career Connection
These certifications demonstrate specialized expertise, enhancing career prospects in niche areas like stock market operations, tax consultancy, or corporate secretarial roles, offering higher earning potential.
Develop Leadership and Entrepreneurial Acumen- (Semester 6)
Take leadership roles in student clubs, college events, or community service initiatives. If inclined towards entrepreneurship, leverage the ''''Entrepreneurship Development'''' elective to refine business ideas and seek mentorship. Participate in business plan competitions.
Tools & Resources
College Clubs and Committees, Incubation Centers (if available), Mentorship Programs, Startup India Initiatives
Career Connection
Cultivates leadership qualities essential for managerial progression or equips students with the skills and mindset to launch their own ventures, contributing to India''''s startup ecosystem.
Program Structure and Curriculum
Eligibility:
- Passed Pre-University Course (PUC) / 12th Standard examination or equivalent recognized by Davangere University.
Duration: 3 years / 6 semesters (with option for 4-year B.Com Hons)
Credits: 144 Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCO 1.1 CCT | Financial Accounting I | Core Compulsory Theory | 4 | Introduction to Accounting, Accounting Principles, Journal and Ledger, Trial Balance, Final Accounts of Sole Proprietary Concerns |
| BCO 1.2 CCT | Business Organization and Management | Core Compulsory Theory | 4 | Introduction to Business, Forms of Business Organization, Concepts of Management, Functions of Management, Controlling and Coordination |
| BCO 1.3 DSC | Fundamentals of Computer and Information Systems | Discipline Specific Core | 4 | Introduction to Computers, Operating Systems, MS Office Applications (Word, Excel, PowerPoint), Internet Basics, Introduction to Information Systems |
| BCO 1.4 AEC | English | Ability Enhancement Compulsory | 2 | Grammar and Usage, Vocabulary Building, Reading Comprehension, Basic Writing Skills, Spoken Communication |
| BCO 1.5 VAC | Indian Constitution | Value Added Course | 2 | Preamble of the Constitution, Fundamental Rights and Duties, Directive Principles of State Policy, Structure and Functions of Government, Constitutional Amendments |
| BCO 1.6 VAC | Health & Wellness | Value Added Course | 2 | Dimensions of Health, Nutrition and Diet, Physical Activity and Exercise, Stress Management, Mental and Emotional Well-being |
| BCO 1.7 OEC | Open Elective I (e.g., Banking & Finance) | Open Elective | 3 | Introduction to Banking, Types of Financial Services, Financial Institutions, Basics of Investment, Financial Markets Overview |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCO 2.1 CCT | Financial Accounting II | Core Compulsory Theory | 4 | Branch Accounts, Departmental Accounts, Hire Purchase System, Installment Payment System, Royalty Accounts |
| BCO 2.2 CCT | Business Economics | Core Compulsory Theory | 4 | Introduction to Business Economics, Demand and Supply Analysis, Production and Cost Analysis, Market Structures, National Income Concepts |
| BCO 2.3 DSC | Banking and Financial Services | Discipline Specific Core | 4 | Introduction to Banking System, Commercial Banks and Central Bank, Types of Bank Accounts, E-Banking and Digital Payments, Financial Products and Services |
| BCO 2.4 AEC | Additional Language (e.g., Kannada) | Ability Enhancement Compulsory | 2 | Language Grammar, Reading and Writing Skills, Communication in Regional Language, Literary Appreciation, Cultural Context |
| BCO 2.5 VAC | Environmental Studies | Value Added Course | 2 | Ecosystems and Biodiversity, Environmental Pollution, Natural Resources, Environmental Ethics, Sustainable Development |
| BCO 2.6 VAC | Digital Fluency | Value Added Course | 2 | Digital Literacy, Online Communication Tools, Cyber Security Basics, E-governance Services, Digital Collaboration |
| BCO 2.7 OEC | Open Elective II (e.g., Retailing) | Open Elective | 3 | Introduction to Retailing, Retail Formats, Merchandising and Pricing, Retail Store Operations, Customer Service in Retail |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCO 3.1 CCT | Corporate Accounting I | Core Compulsory Theory | 4 | Shares and Debentures, Issue and Forfeiture of Shares, Company Final Accounts, Redemption of Preference Shares, Redemption of Debentures |
| BCO 3.2 CCT | Human Resource Management | Core Compulsory Theory | 4 | Introduction to HRM, HR Planning and Job Analysis, Recruitment and Selection, Training and Development, Performance Management and Compensation |
| BCO 3.3 DSC | Income Tax I | Discipline Specific Core | 4 | Basic Concepts of Income Tax, Residential Status, Exempted Incomes, Income from Salary, Income from House Property |
| BCO 3.4 SEC | Tally (Software Based) | Skill Enhancement Course | 2 | Introduction to Tally ERP, Company Creation and Configuration, Ledger Accounts, Voucher Entries (Purchase, Sales, Payment), Inventory Management and Reports |
| BCO 3.5 OEC | Open Elective III (e.g., Entrepreneurship Development) | Open Elective | 3 | Concept of Entrepreneurship, Characteristics of Entrepreneurs, Business Idea Generation, Developing a Business Plan, Sources of Finance for Startups |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCO 4.1 CCT | Corporate Accounting II | Core Compulsory Theory | 4 | Amalgamation of Companies, Absorption and External Reconstruction, Liquidation of Companies, Accounting for Banking Companies, Accounting for Insurance Companies |
| BCO 4.2 CCT | Marketing Management | Core Compulsory Theory | 4 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Market Segmentation, Targeting, Positioning, Marketing Mix (4 Ps) |
| BCO 4.3 DSC | Income Tax II | Discipline Specific Core | 4 | Income from Business or Profession, Capital Gains, Income from Other Sources, Clubbing of Income, Set-off and Carry Forward of Losses |
| BCO 4.4 SEC | Advanced Excel | Skill Enhancement Course | 2 | Advanced Formulas and Functions, Data Validation and Conditional Formatting, Pivot Tables and Charts, Macros and VBA Basics, Data Analysis Tools in Excel |
| BCO 4.5 OEC | Open Elective IV (e.g., Office Management) | Open Elective | 3 | Office Layout and Environment, Office Correspondence, Office Automation, Record Management, Office Communication |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCO 5.1 DSE | Cost Accounting | Discipline Specific Elective | 4 | Introduction to Cost Accounting, Elements of Cost, Material Costing, Labour Costing, Overhead Costing |
| BCO 5.2 DSE | Principles of Auditing | Discipline Specific Elective | 4 | Introduction to Auditing, Types of Audit, Audit Planning and Documentation, Internal Control System, Vouching and Verification |
| BCO 5.3 DSE | Indian Financial System | Discipline Specific Elective | 4 | Structure of Indian Financial System, Financial Markets (Money & Capital Market), Financial Institutions, Role of RBI and SEBI, Financial Instruments |
| BCO 5.4 DSE | Accounting Software (Lab) | Discipline Specific Elective (Practical) | 2 | Practical application of Tally/similar software, Journalizing and Ledger Posting, Trial Balance and Financial Statements, GST Compliance in Software, Payroll and Inventory Management |
| BCO 5.5 SEC | Business Ethics | Skill Enhancement Course | 2 | Concepts of Business Ethics, Ethical Theories in Business, Corporate Social Responsibility, Environmental Ethics, Ethical Decision Making |
| BCO 5.6 Project | Project Work (Guided Study) | Project | 3 | Research Methodology, Data Collection Techniques, Data Analysis and Interpretation, Report Writing, Presentation Skills |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCO 6.1 DSE | Management Accounting | Discipline Specific Elective | 4 | Introduction to Management Accounting, Marginal Costing and Break-Even Analysis, Budgetary Control, Standard Costing, Fund Flow and Cash Flow Statements |
| BCO 6.2 DSE | Business Law | Discipline Specific Elective | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Consumer Protection Act, 2019, Indian Partnership Act, 1932, Negotiable Instruments Act, 1881 |
| BCO 6.3 DSE | Goods and Service Tax (GST) | Discipline Specific Elective | 4 | Introduction to GST in India, Types of GST (CGST, SGST, IGST, UTGST), Input Tax Credit, GST Registration and Returns, Compliance and Administration of GST |
| BCO 6.4 DSE | Internship / Field Study | Discipline Specific Elective (Internship) | 2 | Practical Industry Exposure, Application of Theoretical Knowledge, Observation and Learning, Report Writing on Field Experience, Professional Networking |
| BCO 6.5 SEC | Corporate Governance | Skill Enhancement Course | 2 | Principles of Corporate Governance, Role of Board of Directors, Shareholder Rights, Transparency and Accountability, Ethical Leadership |
| BCO 6.6 Research | Research Project / Dissertation | Research Project | 3 | Advanced Research Design, Quantitative and Qualitative Data Analysis, Academic Writing and Citation, Presentation of Research Findings, Critical Thinking and Problem Solving |
