

B-COM in Accounting at JAIN (Deemed-to-be University)


Bengaluru, Karnataka
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About the Specialization
What is Accounting at JAIN (Deemed-to-be University) Bengaluru?
This Accounting & Finance program at JAIN University, Bengaluru focuses on developing a strong foundation in financial accounting, auditing, taxation, and financial management. It addresses the growing demand for skilled professionals in India''''s dynamic financial sector, preparing students for roles requiring expertise in financial reporting and compliance. The curriculum blends theoretical knowledge with practical applications relevant to Indian businesses.
Who Should Apply?
This program is ideal for 10+2 graduates seeking entry into financial analysis, accounting, or auditing roles within India. It also suits individuals aspiring for professional certifications like CA, ACCA, or CMA, providing a robust academic base. Those aiming for careers in corporate finance departments, tax advisory, or financial services will find the curriculum highly relevant.
Why Choose This Course?
Graduates of this program can expect diverse career paths such as Accountants, Auditors, Tax Consultants, Financial Analysts, and Management Trainees in Indian and multinational corporations. Entry-level salaries typically range from INR 3-6 LPA, with significant growth potential up to INR 10-15+ LPA for experienced professionals. The program provides a strong base for pursuing advanced professional qualifications.

Student Success Practices
Foundation Stage
Master Foundational Accounting Principles- (Semester 1-2)
Focus on thoroughly understanding concepts from Financial Accounting, Business & Corporate Law, and Management Accounting. Regularly solve problems and case studies to build a strong theoretical and practical base. Form study groups to discuss complex topics.
Tools & Resources
Tally ERP, basic accounting software tutorials, NPTEL courses on accounting basics, Institute of Chartered Accountants of India (ICAI) study materials for foundation level
Career Connection
Strong fundamentals are crucial for all finance roles and competitive exams like CA Foundation, CS Executive.
Develop Quantitative and Analytical Skills- (Semester 1-2)
Pay close attention to Quantitative Methods for Business. Practice statistical analysis, data interpretation, and problem-solving techniques. Utilize tools like Excel for data manipulation and basic financial modeling.
Tools & Resources
Microsoft Excel, R (basic level), online tutorials on financial modeling, business statistics textbooks
Career Connection
Essential for financial analysis, business intelligence, and data-driven decision-making roles.
Engage in Early Professional Networking- (Semester 1-2)
Attend university seminars, workshops, and guest lectures delivered by industry experts. Connect with faculty mentors and alumni working in finance and accounting. Participate in commerce club activities and inter-college competitions.
Tools & Resources
LinkedIn, university career services, professional body events (e.g., ICAI student chapters)
Career Connection
Builds early awareness of industry trends, opens doors for internships, and provides insights into career paths.
Intermediate Stage
Gain Practical Exposure through Internships- (Semester 3-5 (during summer/winter breaks))
Actively seek and complete internships during semester breaks, especially in accounting firms, banks, or corporate finance departments. Apply theoretical knowledge in real-world scenarios, understanding workflow and corporate culture.
Tools & Resources
University placement cell, LinkedIn, Internshala, industry contacts
Career Connection
Crucial for gaining work experience, building a professional resume, and often leading to pre-placement offers.
Deep Dive into Taxation and Cost Accounting- (Semester 3-4)
Focus on mastering Income Tax and Goods & Services Tax (GST), along with Cost Accounting principles. Solve advanced problems, stay updated with tax law changes, and understand their practical application in business scenarios.
Tools & Resources
Taxmann publications, online tax portals, cost accounting software demos, professional articles
Career Connection
Opens doors to specialized roles in taxation, auditing, and cost management in various industries.
Pursue Relevant Certifications/Online Courses- (Semester 3-5)
Complement your degree with short-term certifications or online courses in areas like Tally, Advanced Excel, Financial Modeling, or data analytics. This enhances your skill set beyond the core curriculum.
Tools & Resources
Coursera, Udemy, NISM certifications, local training institutes
Career Connection
Adds tangible skills to your resume, making you more competitive for specific job roles and demonstrating proactive learning.
Advanced Stage
Excel in Advanced Accounting and Auditing- (Semester 5-6)
Focus on Corporate Accounting, Auditing & Assurance, International Financial Reporting Standards (IFRS), and Forensic Accounting. Practice complex accounting standards, audit procedures, and financial reporting analysis.
Tools & Resources
Institute of Internal Auditors (IIA) resources, ICAI advanced study materials, financial newspapers, annual reports of public companies
Career Connection
Prepares for senior accounting, auditing, and compliance roles, especially in MNCs or large Indian corporates.
Undertake a High-Impact Project Work- (Semester 6)
Choose a project topic that aligns with your specialization and career interests. Conduct thorough research, data analysis, and present your findings professionally. Aim for a project that solves a real-world business problem or analyzes a relevant financial issue.
Tools & Resources
Research databases, statistical software (SPSS, R), project management tools
Career Connection
Showcases problem-solving abilities, research skills, and subject matter expertise, highly valued by recruiters.
Rigorous Placement and Interview Preparation- (Semester 5-6)
Begin intensive preparation for campus placements or job applications. Refine your resume, practice group discussions, and mock interviews focusing on technical accounting and finance questions, aptitude, and communication skills.
Tools & Resources
University placement cell, online interview platforms, current affairs knowledge, business magazines
Career Connection
Direct impact on securing desirable job offers and launching your professional career successfully.
Program Structure and Curriculum
Eligibility:
- 10+2 with minimum 60% aggregate marks
Duration: 3 years (6 semesters)
Credits: 160 Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM1.1 | FINANCIAL ACCOUNTING - I | Core | 4 | Introduction to Accounting, Accounting Cycle, Final Accounts of Sole Proprietorship, Company Accounts - Share Capital, Company Accounts - Debentures |
| BCM1.2 | BUSINESS ECONOMICS | Core | 4 | Introduction to Economics, Theory of Consumer Behaviour, Theory of Production and Cost, Market Structure and Price Determination, Macroeconomics |
| BCM1.3 | FINANCIAL MANAGEMENT | Core | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Working Capital Management, Cost of Capital |
| BCM1.4 | BUSINESS AND CORPORATE LAW | Core | 4 | Indian Contract Act 1872, Sales of Goods Act 1930, Negotiable Instruments Act 1881, Companies Act 2013 - Incorporation, Company Administration |
| BCM1.5 | HINDI / KANNADA / SANSKRIT / FRENCH | Language | 2 | Basic Grammar, Reading Comprehension, Writing Skills, Spoken Communication, Cultural Context |
| BCM1.6 | INDIAN CONSTITUTION | Ability Enhancement Compulsory Course | 2 | Framing of the Constitution, Fundamental Rights and Duties, Directive Principles, Union and State Legislature, Judiciary |
| BCM1.7 | ENVIRONMENTAL STUDIES | Ability Enhancement Compulsory Course | 2 | Ecosystems, Natural Resources, Environmental Pollution, Social Issues and the Environment, Human Population and Environment |
| BCM1.8 | SPORTS / YOGA | Skill Enhancement Course | 1 | Physical Fitness, Team Sports, Individual Sports, Yoga Postures, Meditation Techniques |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM2.1 | FINANCIAL ACCOUNTING - II | Core | 4 | Accounting for Hire Purchase, Installment System, Branch Accounts, Departmental Accounts, Royalty Accounts |
| BCM2.2 | MANAGEMENT ACCOUNTING | Core | 4 | Introduction to Management Accounting, Financial Statement Analysis, Ratio Analysis, Funds Flow Statement, Cash Flow Statement |
| BCM2.3 | MARKETING MANAGEMENT | Core | 4 | Introduction to Marketing, Consumer Behaviour, Product and Pricing Decisions, Promotion Decisions, Channel Management |
| BCM2.4 | QUANTITATIVE METHODS FOR BUSINESS | Core | 4 | Introduction to Statistics, Measures of Central Tendency and Dispersion, Correlation and Regression, Index Numbers, Time Series Analysis |
| BCM2.5 | ENTREPRENEURSHIP DEVELOPMENT | Skill Enhancement Course | 4 | Concept of Entrepreneurship, Entrepreneurial Process, Business Idea Generation, Project Formulation, Institutional Support |
| BCM2.6 | HINDI / KANNADA / SANSKRIT / FRENCH | Language | 2 | Advanced Grammar, Literary Texts, Creative Writing, Public Speaking, Translation |
| BCM2.7 | DIGITAL FLUENCY | Ability Enhancement Compulsory Course | 2 | Digital Literacy, Computer Hardware and Software, Internet and Web Technologies, Digital Security, Social Media Ethics |
| BCM2.8 | SPORTS / YOGA | Skill Enhancement Course | 1 | Advanced Physical Training, Sports Psychology, Yoga for Wellness, Pranayama, Stress Management |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM3.1 | ADVANCED ACCOUNTING - I | Core | 4 | Accounting for Amalgamation, Absorption, External Reconstruction, Liquidation of Companies, Valuation of Goodwill and Shares |
| BCM3.2 | COST ACCOUNTING | Core | 4 | Introduction to Cost Accounting, Cost Ascertainment, Cost Control Techniques, Marginal Costing, Budgetary Control |
| BCM3.3 | INCOME TAX - I | Core | 4 | Introduction to Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Profits and Gains of Business |
| BCM3.4 | BANKING AND FINANCIAL SERVICES | Core | 4 | Overview of Banking, Central Banking, Commercial Banking, Non-Banking Financial Companies (NBFCs), Financial Markets |
| BCM3.5 | INDIAN FINANCIAL SYSTEM | Core | 4 | Structure of Indian Financial System, Financial Markets, Financial Instruments, Financial Institutions, Regulatory Framework |
| BCM3.6 | RESEARCH METHODOLOGY | Skill Enhancement Course | 4 | Introduction to Research, Research Design, Data Collection Methods, Sampling Techniques, Data Analysis and Interpretation |
| BCM3.7 | GENDER SENSITIZATION | Ability Enhancement Compulsory Course | 2 | Gender Concepts, Gender and Society, Gender Roles, Gender Issues in India, Women Empowerment |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM4.1 | ADVANCED ACCOUNTING - II | Core | 4 | Partnership Accounts - Admission, Retirement, Death, Dissolution, Piecemeal Distribution of Cash, Insolvency of Partners |
| BCM4.2 | GOODS & SERVICES TAX | Core | 4 | Introduction to GST, GST Registration, Input Tax Credit, Time and Value of Supply, GST Returns and Records |
| BCM4.3 | INCOME TAX - II | Core | 4 | Capital Gains, Income from Other Sources, Clubbing of Income, Set-off and Carry Forward of Losses, Deductions from Gross Total Income |
| BCM4.4 | INVESTMENT MANAGEMENT | Core | 4 | Introduction to Investment, Risk and Return, Equity Valuation, Bond Valuation, Portfolio Management |
| BCM4.5 | INTERNATIONAL BUSINESS | Core | 4 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market, Global Business Strategies, Export-Import Procedures |
| BCM4.6 | E-COMMERCE | Skill Enhancement Course | 4 | Introduction to E-Commerce, Business Models in E-Commerce, E-Payment Systems, E-Security, Legal and Ethical Issues |
| BCM4.7 | STARTUP & INNOVATION | Ability Enhancement Compulsory Course | 2 | Startup Ecosystem, Idea Validation, Business Model Canvas, Funding for Startups, Innovation Management |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM5.1 | CORPORATE ACCOUNTING | Core | 4 | Consolidation of Financial Statements, Holding and Subsidiary Companies, Accounting for Banking Companies, Insurance Companies, Accounting Standards |
| BCM5.2 | AUDITING AND ASSURANCE | Core | 4 | Introduction to Auditing, Audit Planning and Internal Control, Vouching and Verification, Company Audit, Audit Report |
| BCM5.3 | BUSINESS VALUATION | Core | 4 | Valuation Principles, Approaches to Business Valuation, Valuation of Shares, Valuation of Intangible Assets, Merger and Acquisition Valuation |
| BCM5.4 | BUSINESS ETHICS & CORPORATE GOVERNANCE | Core | 4 | Introduction to Business Ethics, Ethical Decision Making, Corporate Social Responsibility, Corporate Governance Principles, SEBI Guidelines |
| BCM5.5A | INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) | Elective | 4 | Introduction to IFRS, IAS 1 Presentation of Financial Statements, IAS 2 Inventories, IAS 7 Cash Flow Statements, IFRS 15 Revenue |
| BCM5.6A | TAX PLANNING AND MANAGEMENT | Elective | 4 | Introduction to Tax Planning, Tax Planning for Individuals, Tax Planning for Companies, Tax Management, Case Studies |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM6.1 | ADVANCED FINANCIAL MANAGEMENT | Core | 4 | Capital Structure Theories, Dividend Policy, Mergers and Acquisitions, Derivatives and Hedging, Risk Management |
| BCM6.2 | FINANCIAL REPORTING AND ANALYSIS | Core | 4 | Components of Financial Statements, Techniques of Financial Analysis, Ratio Analysis, Trend Analysis, Equity Research |
| BCM6.3 | INTERNATIONAL FINANCIAL MANAGEMENT | Core | 4 | International Monetary System, Foreign Exchange Exposure Management, International Capital Markets, International Investment Decisions, Multilateral Agencies |
| BCM6.4 | INTERNATIONAL ACCOUNTING AND FINANCE | Core | 4 | International Accounting Standards, Foreign Currency Translation, Harmonization of Accounting Standards, International Taxation, Global Financial Reporting |
| BCM6.5A | FORENSIC ACCOUNTING & FRAUD INVESTIGATION | Elective | 4 | Introduction to Forensic Accounting, Financial Fraud Schemes, Fraud Detection Techniques, Forensic Audit Process, Cyber Forensics |
| BCM6.6 | PROJECT WORK | Project | 4 | Research Proposal, Literature Review, Data Collection and Analysis, Report Writing, Presentation Skills |




