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BCOM in General at INDO-AMERICAN DEGREE COLLEGE
Ballari, Karnataka
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About the Specialization
What is General at INDO-AMERICAN DEGREE COLLEGE Ballari?
This B.Com program at INDO-AMERICAN DEGREE COLLEGE focuses on providing a comprehensive understanding of commerce, accounting, finance, and business management. Designed to meet the evolving demands of the Indian economy, it equips students with essential theoretical knowledge and practical skills for various commercial roles. The program distinguishes itself by integrating fundamental business principles with contemporary industry practices.
Who Should Apply?
This program is ideal for fresh graduates who have completed their 10+2 (PUC) with a commerce background, aspiring to build a career in finance, accounting, banking, or business administration. It also suits individuals seeking a strong foundation before pursuing professional certifications like CA, CS, or CMA, and those looking to enter the workforce directly in entry-level corporate positions in India.
Why Choose This Course?
Graduates of this program can expect to find diverse career paths in India, including roles as accountants, financial analysts, tax consultants, auditors, and banking professionals. Entry-level salaries typically range from INR 2.5 Lakhs to 4.5 Lakhs per annum, with significant growth trajectories in Indian companies. The curriculum also aligns with requirements for pursuing advanced degrees and professional certifications.
Student Success Practices
Foundation Stage
Master Core Accounting & Management Fundamentals- (Semester 1-2)
Focus on developing a strong grasp of basic accounting principles, financial statement analysis, and management theories. Regularly solve problems from textbooks, attend all lectures, and clarify doubts immediately to build a robust academic foundation.
Tools & Resources
Textbooks, University study materials, Online accounting tutorials (e.g., ICAI resources for foundational understanding), Peer study groups
Career Connection
A strong foundation is crucial for excelling in advanced subjects and forms the bedrock for careers in auditing, taxation, and financial reporting.
Enhance Communication and Basic Computer Skills- (Semester 1-2)
Actively participate in English language classes to improve written and verbal communication. Utilize computer lab sessions to become proficient in MS Office (Word, Excel, PowerPoint), which are indispensable tools in any commerce role. Practice creating professional documents and presentations.
Tools & Resources
Language labs, Online English learning platforms (e.g., Coursera free courses), MS Office tutorials, College computer lab
Career Connection
Effective communication and digital literacy are vital for workplace professionalism, client interaction, and efficient data handling, leading to better placement opportunities.
Cultivate Regular Study Habits & Time Management- (Semester 1-2)
Establish a consistent study schedule, allocating specific time slots for each subject. Practice time management techniques to balance academics, extracurriculars, and personal life. Prioritize understanding concepts over rote learning, especially for theoretical subjects.
Tools & Resources
Study planners, Productivity apps, Academic advisors, Peer mentorship
Career Connection
Disciplined study habits ensure academic excellence, reducing stress during exams and building self-discipline essential for any professional career.
Intermediate Stage
Apply Concepts with Practical Exercises & Case Studies- (Semester 3-4)
Move beyond theoretical knowledge by solving numerical problems in Cost Accounting, Income Tax, and Statistics. Engage in group discussions on business case studies to apply learned principles to real-world scenarios and develop analytical thinking.
Tools & Resources
Previous year question papers, Taxmann publications for tax cases, Accounting software simulations (if available), Business journals
Career Connection
Practical application skills are highly valued by employers, demonstrating problem-solving capabilities and readiness for finance and accounting roles.
Explore Internship and Industry Exposure Opportunities- (Semester 3-5)
Seek short-term internships or summer training programs in local CA firms, banks, or small businesses to gain firsthand industry experience. Attend workshops, seminars, and guest lectures organized by the college to understand current industry trends.
Tools & Resources
College placement cell, LinkedIn, Local business directories, Industry associations
Career Connection
Early industry exposure builds a professional network, clarifies career interests, and significantly enhances resume value for future placements.
Develop Specialized Skills for Professional Certifications- (Semester 4-5)
Identify areas of interest (e.g., taxation, auditing, finance) and start exploring foundational knowledge for professional courses like CA Foundation, CMA, or CS. Utilize online resources and introductory books to supplement your B.Com studies.
Tools & Resources
ICAI, ICMAI, ICSI websites for syllabus details, YouTube channels for professional course guidance, Specific subject textbooks
Career Connection
Prepares students for competitive professional exams and provides a significant advantage in securing specialized roles post-graduation.
Advanced Stage
Undertake a Comprehensive Research Project / Dissertation- (Semester 6)
Choose a relevant topic in commerce, finance, or management, conduct thorough research, collect and analyze data, and present findings in a detailed report. This develops critical thinking, research acumen, and academic writing skills.
Tools & Resources
Academic databases, Statistical software (Excel, SPSS if learned), University library, Faculty mentors
Career Connection
A well-executed project demonstrates independent research capability, a key skill for higher studies and analytical roles in consulting or market research.
Intensive Placement and Interview Preparation- (Semester 5-6)
Attend mock interviews, group discussions, and resume-building workshops. Practice aptitude tests and review core commerce concepts. Network with alumni and industry professionals through college events to understand job market expectations.
Tools & Resources
Placement cell resources, Online aptitude test platforms (e.g., IndiaBix), Company websites for interview insights, LinkedIn for networking
Career Connection
Directly impacts success in securing desired placements with reputable companies and significantly boosts confidence during the recruitment process.
Engage in Advanced Skill Development & Elective Specialization- (Semester 5-6)
Deep dive into your chosen Discipline Specific Electives (DSEs) and explore advanced topics like financial modeling, digital marketing, or advanced taxation. Consider online courses or certifications in these niche areas to build specialized expertise.
Tools & Resources
NPTEL courses, Swayam, Udemy, Coursera for specialized certifications, Financial news portals, Business magazines
Career Connection
Specialized skills differentiate candidates in a competitive job market, leading to opportunities in niche domains and potentially higher starting salaries in Indian companies.
Program Structure and Curriculum
Eligibility:
- Passed Pre-University Course (PUC) / 10+2 examination or equivalent with Commerce subjects from a recognized board.
Duration: 3 years / 6 semesters
Credits: 144 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LANG-1 | Kannada / Sanskrit / Hindi / Urdu / Telugu | Compulsory Language | 4 | Prose and Poetry, Grammar, Letter Writing, Comprehension, Cultural Aspects |
| LANG-2 | English | Compulsory Language | 4 | English Grammar and Usage, Communicative English, Reading Comprehension, Vocabulary Development, Basic Writing Skills |
| BC 1.1 | Financial Accounting - I | Core | 4 | Introduction to Accounting, Accounting Concepts and Principles, Journal, Ledger, Trial Balance, Final Accounts of Sole Proprietorship, Consignment and Joint Venture Accounts |
| BC 1.2 | Principles of Marketing | Core | 4 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Marketing Mix (Product, Price, Place, Promotion), Marketing Research |
| BC 1.3 | Indian Financial System | Core | 4 | Overview of Indian Financial System, Financial Markets (Money Market, Capital Market), Financial Institutions (Banks, NBFCs), RBI and SEBI, Financial Instruments |
| BC 1.4 | Fundamentals of Computer Applications / Computer Applications in Business - I | Skill Enhancement Course (SEC) | 2 | Introduction to Computers, Operating Systems, MS Word and PowerPoint, Internet and E-Commerce Basics, Data Management Concepts |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LANG-1 | Kannada / Sanskrit / Hindi / Urdu / Telugu | Compulsory Language | 4 | Functional Language Skills, Grammar Review, Short Stories and Essays, Translation Exercises, Communication Practice |
| LANG-2 | English | Compulsory Language | 4 | Advanced Grammar, Report Writing, Business Communication, Public Speaking, Literary Texts |
| BC 2.1 | Financial Accounting - II | Core | 4 | Departmental Accounts, Branch Accounts, Royalty Accounts, Hire Purchase and Installment Systems, Insolvency Accounts |
| BC 2.2 | Business Economics - I | Core | 4 | Introduction to Business Economics, Demand Analysis, Production and Cost Analysis, Market Structures, Pricing Strategies |
| BC 2.3 | Principles of Management | Core | 4 | Nature and Significance of Management, Planning and Decision Making, Organizing and Staffing, Directing and Controlling, Recent Trends in Management |
| BC 2.4 | Entrepreneurship Development | Skill Enhancement Course (SEC) | 2 | Concept of Entrepreneurship, Entrepreneurial Characteristics, Business Idea Generation, Project Formulation, SME Sector in India |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 3.1 | Corporate Accounting - I | Core | 4 | Issue and Forfeiture of Shares, Issue of Debentures, Redemption of Preference Shares, Redemption of Debentures, Underwriting of Shares and Debentures |
| BC 3.2 | Business Statistics - I | Core | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation Analysis, Regression Analysis |
| BC 3.3 | Company Law | Core | 4 | Introduction to Company Law, Types of Companies, Memorandum and Articles of Association, Shares and Share Capital, Management and Administration of Companies |
| BC 3.4 | Cost Accounting - I | Core | 4 | Introduction to Cost Accounting, Cost Concepts and Classification, Material Costing, Labour Costing, Overhead Costing |
| BC 3.5 | Income Tax - I | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession |
| AEC C | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Multidisciplinary Nature of Environmental Studies, Natural Resources, Ecosystems, Environmental Pollution, Social Issues and the Environment |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 4.1 | Corporate Accounting - II | Core | 4 | Valuation of Goodwill and Shares, Amalgamation and Reconstruction, Liquidation of Companies, Accounts of Banking Companies, Accounts of Insurance Companies |
| BC 4.2 | Business Statistics - II | Core | 4 | Index Numbers, Time Series Analysis, Probability Theory, Theoretical Distributions, Sampling and Estimation |
| BC 4.3 | Auditing | Core | 4 | Introduction to Auditing, Types of Audit, Internal Control System, Audit Procedures and Techniques, Audit Report |
| BC 4.4 | Cost Accounting - II | Core | 4 | Methods of Costing (Job, Batch, Contract), Process Costing, Service Costing, Reconciliation of Cost and Financial Accounts, Marginal Costing |
| BC 4.5 | Income Tax - II | Core | 4 | Income from Capital Gains, Income from Other Sources, Clubbing of Income and Set-off/Carry Forward of Losses, Deductions from Gross Total Income, Computation of Tax Liability |
| AEC C | Indian Constitution | Ability Enhancement Compulsory Course (AECC) | 2 | Salient Features of Indian Constitution, Fundamental Rights and Duties, Directive Principles of State Policy, Union and State Government, Electoral System |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 5.1 | Advanced Corporate Accounting | Core | 4 | Consolidated Financial Statements, Value Added Statement, Accounting for Mergers and Acquisitions, Human Resource Accounting, Inflation Accounting |
| BC 5.2 | Banking Law and Operations | Core | 4 | Banking Regulations in India, Types of Banks and Functions, Negotiable Instruments Act, Banker-Customer Relationship, Electronic Banking |
| BC 5.3 | Management Accounting | Core | 4 | Nature and Scope of Management Accounting, Financial Statement Analysis, Fund Flow Statement, Cash Flow Statement, Budgetary Control |
| BC 5.4 | Business Research Methods | Core | 4 | Introduction to Business Research, Research Design, Data Collection Methods, Sampling Techniques, Report Writing |
| DSE 5.5A | International Business | Discipline Specific Elective (DSE) | 4 | Nature of International Business, Theories of International Trade, Modes of Entry into International Business, International Monetary System, Global Business Environment |
| DSE 5.6A | E-Commerce | Discipline Specific Elective (DSE) | 4 | Introduction to E-Commerce, E-Commerce Models, E-Payment Systems, E-Security, Legal and Ethical Issues in E-Commerce |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 6.1 | Advanced Management Accounting | Core | 4 | Standard Costing, Variance Analysis, Responsibility Accounting, Performance Measurement, Strategic Management Accounting |
| BC 6.2 | Financial Management | Core | 4 | Nature and Scope of Financial Management, Capital Budgeting Decisions, Cost of Capital, Capital Structure Theories, Dividend Decisions |
| BC 6.3 | Goods and Services Tax (GST) and Customs Duty | Core | 4 | Introduction to GST, Levy and Collection of GST, Input Tax Credit, Procedures under GST, Customs Duty Overview |
| BC 6.4 | Business Ethics and Corporate Social Responsibility | Core | 4 | Introduction to Business Ethics, Ethical Dilemmas in Business, Concept of Corporate Social Responsibility, CSR Initiatives in India, Corporate Governance |
| DSE 6.5B | Financial Markets and Services | Discipline Specific Elective (DSE) | 4 | Money Market, Capital Market, SEBI Regulations, Mutual Funds, Insurance Services |
| DSE 6.6B | Project Work / Viva Voce | Discipline Specific Elective (DSE) / Project | 4 | Research Problem Identification, Data Analysis and Interpretation, Report Writing, Presentation Skills, Viva Voce Examination |
