.png&w=1920&q=75)
B-COM in General at Kadamba Arts & Commerce College, Shiralakoppa
Shivamogga, Karnataka
.png&w=1920&q=75)
About the Specialization
What is General at Kadamba Arts & Commerce College, Shiralakoppa Shivamogga?
This Bachelor of Commerce B.Com program at Kadamba Arts and Commerce College focuses on providing a comprehensive understanding of business, accounting, finance, and management principles. Designed to meet the evolving needs of the Indian economy, the curriculum emphasizes practical knowledge, ethical practices, and analytical skills essential for a successful career in commerce. The program differentiates itself by its strong foundational approach and relevance to contemporary business challenges in India.
Who Should Apply?
This program is ideal for fresh graduates from the 10+2 stream, particularly those with a background in commerce, seeking entry into various commercial and administrative roles. It also suits individuals aspiring to pursue professional qualifications like CA, CS, or CMA, as it builds a strong theoretical base. While primarily for freshers, it can also benefit those looking to establish a career in business, finance, or corporate sectors in India.
Why Choose This Course?
Graduates of this program can expect diverse India-specific career paths including roles as accountants, financial analysts, tax consultants, auditors, market researchers, and banking professionals. Entry-level salaries in India typically range from INR 2.5 LPA to 4 LPA, with significant growth potential for experienced professionals. The program also serves as a strong foundation for higher studies like M.Com, MBA, or professional certifications crucial for career advancement.
Student Success Practices
Foundation Stage
Build Strong Conceptual Foundations in Accounting & Economics- (Semester 1-2)
Focus rigorously on understanding the basic principles of Financial Accounting, Business Economics, and core business concepts. Actively participate in classroom discussions, solve textbook problems diligently, and seek clarification from faculty. Form study groups to discuss complex topics and review regularly.
Tools & Resources
Textbooks, university study materials, online accounting tutorials (e.g., Tally, basic Excel), economics concept videos (e.g., Khan Academy)
Career Connection
A strong foundation ensures better performance in advanced subjects, prepares for entry-level accounting/finance roles, and is crucial for professional exams like CA/CS/CMA.
Enhance Communication and Computer Application Skills- (Semester 1-2)
Prioritize developing effective written and verbal communication skills through English language courses and presentations. Simultaneously, gain proficiency in fundamental computer applications like MS Office (Word, Excel, PowerPoint) which are indispensable in any business environment. Attend workshops on basic computer literacy.
Tools & Resources
English grammar books, public speaking clubs, MS Office Suite, online typing tutors, basic Tally software practice
Career Connection
Essential for professional communication, report writing, data handling, and general office productivity, directly impacting interview performance and workplace efficiency.
Engage in Early Academic Excellence & Peer Learning- (Semester 1-2)
Aim for consistent academic performance by regular study habits, completing assignments on time, and actively preparing for internal assessments. Join or form peer learning groups to discuss course material, clarify doubts, and prepare for examinations collectively. Participate in college-level academic competitions if available.
Tools & Resources
Library resources, academic mentors (if available), peer study groups, previous year''''s question papers
Career Connection
High academic scores enhance resume value, open doors for advanced studies, and demonstrate diligence and intellectual capability to potential employers.
Intermediate Stage
Apply Statistical Tools and Legal Knowledge to Business Scenarios- (Semester 3-4)
Focus on practical application of Business Statistics for data analysis and comprehending Business Law to navigate commercial regulations. Work on case studies, mock trials (for law), and statistical projects to understand their real-world implications in Indian businesses.
Tools & Resources
Statistical software (e.g., Excel for basic stats), legal journals/articles, case study compilations, guest lectures by legal/statistical experts
Career Connection
Develops analytical thinking for market research, financial forecasting, and ensures compliance in business operations, making you valuable in diverse corporate roles.
Develop Specialized Skills in Corporate Accounting & Taxation- (Semester 3-4)
Deep dive into Corporate Accounting and Income Tax concepts. Practice problem-solving extensively, stay updated with recent amendments in Indian tax laws, and consider pursuing short-term courses or workshops on GST or advanced Tally/accounting software.
Tools & Resources
Advanced accounting textbooks, income tax guides (e.g., from ICAI), Tally Prime, GST portal resources
Career Connection
These are highly in-demand skills in India, leading to roles in corporate finance, taxation, and auditing firms, and provide a strong base for CA/CMA studies.
Explore Entrepreneurship & Industry Connects- (Semester 3-4)
Actively engage with the Entrepreneurship Development course, developing business ideas and understanding the startup ecosystem in India. Attend industry seminars, workshops, and guest lectures to understand current market trends and network with professionals.
Tools & Resources
Startup India resources, local business forums, college''''s entrepreneurship cell (if any), business news portals
Career Connection
Fosters an innovative mindset, helps identify business opportunities, and builds a professional network crucial for both job seeking and entrepreneurial ventures.
Advanced Stage
Master Advanced Financial Concepts & Auditing Practices- (Semester 5-6)
Focus on comprehensive understanding and application of Management Accounting, Financial Management, and Auditing. Work on complex problem statements, analyze financial statements of Indian companies, and familiarize yourself with auditing standards and procedures.
Tools & Resources
Financial newspapers (e.g., The Economic Times), company annual reports, auditing standards (e.g., from ICAI), financial modeling in Excel
Career Connection
Directly prepares for roles in financial analysis, corporate finance, internal audit, and external audit, with significant impact on career growth in Indian corporates.
Gain Practical Experience Through Projects & Internships- (Semester 6 (Project/Internship))
Undertake a mandatory project work or internship to apply theoretical knowledge in a real-world setting. Seek internships in accounting firms, banks, or corporate finance departments. Focus on learning practical skills, understanding organizational culture, and building a professional network.
Tools & Resources
College placement cell, internship portals (e.g., Internshala), LinkedIn, faculty guidance
Career Connection
Converts theoretical knowledge into practical skills, enhances resume, provides industry exposure, and often leads to pre-placement offers or strong referrals in the Indian job market.
Strategize Career Path & Placement Preparation- (Semester 5-6)
Actively participate in placement preparatory activities offered by the college, including resume building, mock interviews, and group discussions. Research potential employers, understand industry requirements, and begin preparing for competitive exams or higher studies based on career aspirations.
Tools & Resources
Placement training modules, career counseling, online interview platforms, company websites
Career Connection
Maximizes chances of securing a desirable job upon graduation, provides clarity on future academic or professional pursuits, and ensures a smooth transition into the professional world.
Program Structure and Curriculum
Eligibility:
- Passed PUC/10+2 examination or equivalent from a recognized board.
Duration: 3 years / 6 semesters
Credits: 152 (approx. based on typical Kuvempu University CBCS structure) Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM1.1 | Language Kannada / MIL | Compulsory Language | 4 | Prose and Poetry, Grammar Fundamentals, Functional Kannada, Communication Skills, Translation Exercises |
| BCM1.2 | Language English | Compulsory Language | 4 | Grammar and Usage, Business Communication, Comprehension and Composition, Functional English, Soft Skills |
| BCM1.3 | Financial Accounting - I | Core | 4 | Accounting Concepts and Principles, Journal and Ledger, Trial Balance, Final Accounts of Sole Proprietorship, Rectification of Errors |
| BCM1.4 | Principles of Marketing | Core | 4 | Marketing Concepts and Environment, Market Segmentation, Targeting, Positioning, Product Life Cycle and Decisions, Pricing Strategies, Promotion Mix and Distribution Channels |
| BCM1.5 | Indian Financial System | Core | 4 | Financial Markets and Institutions, Money Market, Capital Market, SEBI and RBI, Financial Instruments |
| BCM1.6 | Foundation Course / Environmental Studies (AEC) | Ability Enhancement Compulsory Course | 2 | Environmental Concepts, Ecosystems and Biodiversity, Environmental Pollution, Climate Change and Global Warming, Sustainable Development Goals |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM2.1 | Language Kannada / MIL | Compulsory Language | 4 | Advanced Prose and Poetry, Cultural Context, Official Language Usage, Creative Writing, Critical Analysis |
| BCM2.2 | Language English | Compulsory Language | 4 | Advanced Communication Skills, Public Speaking, Report Writing, Literary Appreciation, Critical Thinking |
| BCM2.3 | Financial Accounting - II | Core | 4 | Consignment Accounts, Joint Venture Accounts, Branch Accounts, Hire Purchase System, Royalty Accounts, Installment Payment System |
| BCM2.4 | Business Economics | Core | 4 | Demand and Supply Analysis, Production Function, Cost and Revenue Concepts, Market Structures (Perfect Competition, Monopoly), Pricing under various Market Conditions |
| BCM2.5 | Computer Applications in Business | Core | 4 | Introduction to Computers, MS Office (Word, Excel, PowerPoint), Internet and E-commerce Fundamentals, Data Management, Presentation Tools |
| BCM2.6 | Constitution of India / Skill Development Course (SEC) | Ability Enhancement Compulsory Course | 2 | Preamble and Fundamental Rights, Directive Principles of State Policy, Union and State Legislature, Judiciary in India, Emergency Provisions |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM3.1 | Corporate Accounting - I | Core | 4 | Issue and Forfeiture of Shares, Issue and Redemption of Debentures, Bonus Shares and Rights Issue, Underwriting of Shares, Amalgamation and Reconstruction |
| BCM3.2 | Business Statistics | Core | 4 | Data Collection and Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers, Probability |
| BCM3.3 | Business Law | Core | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Partnership Act, 1932, Consumer Protection Act, 1986 |
| BCM3.4 | Income Tax - I | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salary, Income from House Property, Profits and Gains of Business or Profession |
| BCM3.5 | Banking Theory and Practice | Core | 4 | Commercial Banking Functions, Central Banking, Credit Creation, Types of Bank Accounts, Loans and Advances, E-Banking and Digital Payments |
| BCM3.6 | Skill Enhancement Course (SEC) | Skill Enhancement Course | 2 | Tally ERP 9 Fundamentals, Basic Computerized Accounting, Data Entry Skills, Business Communication Etiquette, Presentation Software Usage |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM4.1 | Corporate Accounting - II | Core | 4 | Consolidated Financial Statements, Valuation of Goodwill and Shares, Human Resource Accounting, Inflation Accounting, Social Responsibility Accounting |
| BCM4.2 | Cost Accounting | Core | 4 | Cost Concepts and Classifications, Elements of Cost (Material, Labor, Overheads), Cost Sheet Preparation, Job Costing and Batch Costing, Process Costing and Service Costing |
| BCM4.3 | Company Law | Core | 4 | Formation of a Company, Memorandum and Articles of Association, Share Capital and Debentures, Directors and Meetings, Winding Up of Companies, Corporate Governance |
| BCM4.4 | Income Tax - II | Core | 4 | Income from Capital Gains, Income from Other Sources, Set-off and Carry-forward of Losses, Clubbing of Income, Deductions from Gross Total Income, Assessment of Individuals |
| BCM4.5 | Entrepreneurship Development | Core | 4 | Concept of Entrepreneurship, Small Business Management, Project Identification and Formulation, Funding Sources for Startups, Government Policies for SMEs, Business Plan Preparation |
| BCM4.6 | Skill Enhancement Course (SEC) | Skill Enhancement Course | 2 | Advanced Excel for Business, Digital Marketing Fundamentals, Data Analysis with Spreadsheets, Business Report Writing, Basic Web Analytics |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM5.1 | Advanced Accounting | Core | 4 | Departmental Accounts, Insolvency Accounts, Insurance Claims, Investment Accounts, Accounting for Banking Companies, Accounting Standards |
| BCM5.2 | Auditing | Core | 4 | Auditing Concepts and Objectives, Types of Audit, Internal Control System, Vouching and Verification, Audit Report, Professional Ethics of an Auditor |
| BCM5.3 | Management Accounting | Core | 4 | Financial Statement Analysis, Ratio Analysis, Fund Flow Statement, Cash Flow Statement, Budgetary Control, Marginal Costing and Decision Making |
| BCM5.4 | Financial Management | Core | 4 | Capital Budgeting Decisions, Working Capital Management, Cost of Capital, Capital Structure Theories, Dividend Policy, Financial Planning and Forecasting |
| BCM5.5(EL1) | Elective - 1 (e.g., International Business) | Elective | 4 | Globalization and International Trade Theories, Balance of Payments, Foreign Exchange Market, International Financial Institutions, WTO and Regional Economic Groupings |
| BCM5.6(EL2) | Elective - 2 (e.g., Retail Management) | Elective | 4 | Introduction to Retailing, Retail Formats and Theories, Retail Store Operations, Merchandising and Category Management, Retail Marketing and CRM |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM6.1 | GST and Customs Duty | Core | 4 | GST Act and Rules, Levy and Collection of GST, Input Tax Credit, Registration and Returns under GST, Customs Act and Valuation, Types of Customs Duties |
| BCM6.2 | Computerized Accounting / E-commerce | Core | 4 | Tally Prime and ERP Systems, Accounting Software Features, E-commerce Models and Strategies, Online Payment Systems, Cyber Security in E-commerce, Digital Business Transformation |
| BCM6.3 | Business Ethics and Corporate Social Responsibility | Core | 4 | Ethical Theories in Business, Ethical Dilemmas, Concept of CSR, Models of CSR, Corporate Governance, Stakeholder Management |
| BCM6.4 | Strategic Management | Core | 4 | Strategic Planning Process, Environmental Scanning and Analysis, SWOT Analysis, Strategy Formulation, Strategy Implementation and Control, Business Policy |
| BCM6.5(EL3) | Elective - 3 (e.g., Human Resource Management) | Elective | 4 | Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal, Compensation Management, Employee Relations |
| BCM6.6(EL4) | Elective - 4 (e.g., Investment Management) | Elective | 4 | Investment Avenues and Objectives, Risk and Return Analysis, Portfolio Management, Fundamental Analysis, Technical Analysis, Mutual Funds and Derivatives |
| BCM6.7 | Project Work / Internship | Project | 4 | Research Methodology, Data Collection and Analysis, Report Writing, Industry Exposure, Practical Application of Concepts, Presentation Skills |
