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B-COM in General at Kalasalingam Academy of Research and Education
Virudhunagar, Tamil Nadu
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About the Specialization
What is General at Kalasalingam Academy of Research and Education Virudhunagar?
This B.Com General program at Kalasalingam Academy of Research and Education focuses on providing a strong foundation in commerce, accounting, finance, and management principles. It prepares students for diverse roles in the Indian business landscape by integrating theoretical knowledge with practical skills essential for modern enterprises. The program aims to cultivate analytical and problem-solving capabilities, crucial for today''''s dynamic financial and commercial sectors in India.
Who Should Apply?
This program is ideal for high school graduates (10+2) with a background in Commerce, Accountancy, or related subjects, seeking entry into the business world. It also caters to individuals aspiring to pursue professional qualifications like CA, CS, or CMA, as the curriculum builds a robust theoretical base. Career changers or working professionals seeking fundamental business knowledge to enhance their roles in various Indian industries would also find this program beneficial.
Why Choose This Course?
Graduates of this program can expect diverse career paths in accounting, finance, banking, marketing, and management roles across Indian companies and MNCs operating in India. Entry-level salaries typically range from INR 2.5 Lakhs to 4.5 Lakhs per annum, with significant growth potential for experienced professionals. The curriculum often aligns with foundational requirements for professional certifications, opening doors to advanced roles and leadership positions in India''''s booming economy.
Student Success Practices
Foundation Stage
Master Core Accounting Fundamentals- (Semester 1-2)
Develop a strong grasp of Financial Accounting I & II, including journal entries, ledger posting, final accounts, and partnership accounting. Utilize practical accounting software tutorials like Tally ERP 9 (free trial) to simulate real-world data entry and reporting.
Tools & Resources
Tally ERP 9, NCERT Accountancy textbooks, Online accounting tutorials on YouTube, Peer study groups
Career Connection
Essential for all finance and accounting roles, providing the bedrock for understanding financial statements and business transactions, crucial for entry-level positions like Junior Accountant or Bookkeeper.
Enhance Business Communication Skills- (Semester 1-2)
Actively participate in professional English classes and communication workshops. Practice public speaking, group discussions, and report writing, focusing on clarity and conciseness. Engage in mock interviews with faculty or seniors to build confidence.
Tools & Resources
Grammarly, Toastmasters International (if available), Online resources for IELTS/TOEFL preparation for general communication practice, KARE''''s communication lab facilities
Career Connection
Strong communication is vital for all professional roles, enabling effective interaction with colleagues, clients, and superiors, and excelling in interviews and presentations during campus placements.
Develop Quantitative Aptitude and Analytical Thinking- (Semester 1-2)
Focus on Business Mathematics and Business Statistics. Practice problem-solving daily using question banks. Join math and statistics clubs or online forums to discuss challenging problems and understand different approaches.
Tools & Resources
R.S. Aggarwal (Quantitative Aptitude), Khan Academy for basic concepts, Excel for data analysis, Online competitive exam platforms like IndiaBix for practice
Career Connection
Critical for roles in finance, market research, and data analysis. Enhances logical reasoning required for entrance exams for higher studies (e.g., MBA) and various competitive job tests in India.
Intermediate Stage
Gain Practical Exposure through Internships/Projects- (Semester 3-5)
Actively seek and complete short-term internships (1-3 months) during summer breaks in areas like auditing, taxation, or banking. Engage in mini-projects related to corporate accounting or management accounting concepts.
Tools & Resources
College placement cell, LinkedIn, Internshala, Company websites for internship applications
Career Connection
Provides invaluable real-world experience, helps in understanding industry operations, builds professional networks, and strengthens resumes for final placements.
Specialize with Electives and Certifications- (Semester 3-5)
Choose electives strategically based on career interests (e.g., Cost Accounting, Investment Management, E-Commerce). Supplement academic learning with relevant online certifications (e.g., NISM certifications for capital markets, Tally certification for accounting).
Tools & Resources
NISM modules, Swayam/NPTEL courses, Coursera/edX for specialized topics, ICAI/ICSI/ICMAI for professional course foundations
Career Connection
Deepens knowledge in a chosen domain, making candidates more attractive to specific industry roles (e.g., equity research, tax consultant, digital marketer) and demonstrating initiative beyond the curriculum.
Engage in Case Studies and Business Competitions- (Semester 3-5)
Participate in inter-college business plan competitions, case study analyses, and quizzes. Form teams and simulate real business challenges, presenting solutions. This builds critical thinking and teamwork skills.
Tools & Resources
Harvard Business Review case studies, Institutional entrepreneurship cell, Industry forums
Career Connection
Enhances problem-solving, decision-making, and presentation skills – highly valued by recruiters. Provides practical experience in applying theoretical knowledge to complex business scenarios, which can be highlighted in interviews.
Advanced Stage
Master GST and Income Tax Compliance- (Semester 5-6)
Deeply understand the Goods and Services Tax (GST) and Income Tax laws and their practical application. Work on practical assignments, potentially assisting local CAs or tax practitioners, to gain hands-on experience in tax filing and compliance.
Tools & Resources
Official GSTN portal, Income Tax India website, Tax software trials, Professional journals/updates from ICAI
Career Connection
Essential for roles in taxation, auditing, and corporate finance. High demand for professionals with practical knowledge of Indian tax laws.
Focus on Career Readiness and Placement Preparation- (Semester 5-6)
Attend placement workshops, resume building sessions, and mock interviews organized by the college''''s career services. Research target companies and roles, practice aptitude tests, and enhance soft skills for group discussions and personal interviews.
Tools & Resources
KARE Placement Cell, Online aptitude test platforms (e.g., Freshersworld, IndiaBix), LinkedIn for company research
Career Connection
Directly prepares students for the job market, increasing their chances of securing desirable placements in top companies during campus recruitment drives.
Undertake a Comprehensive Project Work- (Semester 6)
For the final semester project, choose a topic that aligns with career goals and demonstrates analytical and research skills. Conduct thorough research, collect and analyze data, and present findings professionally.
Tools & Resources
Academic databases, Research methodologies from class, Statistical software (Excel, SPSS if available), Faculty mentors
Career Connection
Showcases ability to apply theoretical knowledge to a real-world problem, crucial for demonstrating competence to potential employers and can be a strong talking point in interviews. Also a stepping stone for future research or higher studies.
Program Structure and Curriculum
Eligibility:
- A pass in Higher Secondary Examination (10+2 system) or an equivalent examination, with Commerce / Accountancy / Mathematics / Economics / Computer Science / Business Studies as one of the subjects.
Duration: 3 years / 6 semesters
Credits: 124 Credits
Assessment: Internal: 50%, External: 50%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21ENG101 | Professional English – I | Core | 4 | Language and Communication, Grammar Usage, Reading Comprehension, Basic Writing Skills, Listening and Speaking Strategies |
| 21COM101 | Financial Accounting - I | Core | 4 | Accounting Principles, Journal and Ledger, Subsidiary Books, Bank Reconciliation Statement, Final Accounts of Sole Trader |
| 21COM102 | Principles of Management | Core | 4 | Introduction to Management, Planning and Decision Making, Organizing and Departmentation, Staffing and Motivation, Directing and Controlling |
| 21MAT101 | Business Mathematics | Allied | 4 | Algebra and Equations, Matrices and Determinants, Differential Calculus (Basic), Integral Calculus (Basic), Commercial Arithmetic |
| 21PCH101 | Professional Communication & Human Values | Ability Enhancement | 2 | Human Values and Ethics, Personality Development, Self-Analysis and Self-Esteem, Effective Communication, Team Building |
| 21EVF101 | Environmental Studies | Ability Enhancement | 2 | Environment Definition, Ecosystems and Biodiversity, Environmental Pollution, Global Environmental Issues, Sustainable Development |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21ENG201 | Professional English – II | Core | 4 | Advanced Reading Techniques, Report Writing, Presentation Skills, Group Discussion Strategies, Interview Techniques |
| 21COM201 | Financial Accounting - II | Core | 4 | Partnership Accounts, Admission, Retirement, Death of Partner, Dissolution of Partnership Firm, Departmental Accounts, Branch Accounts |
| 21COM202 | Marketing Management | Core | 4 | Marketing Concepts, Product Life Cycle, Pricing Strategies, Promotion Mix, Distribution Channels |
| 21STA201 | Business Statistics | Allied | 4 | Data Collection and Classification, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression, Index Numbers |
| 21CCB201 | Cyber Crimes and Law | Ability Enhancement | 2 | Introduction to Cyber Crime, Types of Cyber Crime, IT Act 2000 and Amendments, Digital Evidence and Forensics, Cyber Security Best Practices |
| 21VSC201 | Value Education | Ability Enhancement | 2 | Values and Ethics, Personal Values, Social and National Values, Professional Ethics, Human Rights |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21COM301 | Corporate Accounting - I | Core | 4 | Issue of Shares and Debentures, Forfeiture and Re-issue of Shares, Redemption of Preference Shares, Redemption of Debentures, Underwriting of Shares |
| 21COM302 | Income Tax Law and Practice - 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 |
| 21COM303 | Company Law | Core | 4 | Companies Act 2013, Incorporation of Company, Memorandum and Articles of Association, Share Capital and Debentures, Company Meetings |
| 21PST301 | Professional Skill Training | Skill Enhancement | 2 | Soft Skills Development, Interpersonal Communication, Team Work and Collaboration, Problem Solving and Decision Making, Effective Presentation |
| 21CME301 | Cost Accounting | Discipline Specific Elective I | 4 | Cost Concepts and Classification, Material Costing, Labour Costing, Overhead Costing, Unit Costing |
| 21CME302 | Fundamentals of Actuarial Science | Discipline Specific Elective I | 4 | Introduction to Actuarial Science, Interest Theory, Life Contingencies, Annuities and Insurances, Compound Interest |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21COM401 | Corporate Accounting - II | Core | 4 | Amalgamation of Companies, Absorption and External Reconstruction, Liquidation of Companies, Valuation of Goodwill, Valuation of Shares |
| 21COM402 | Income Tax Law and Practice - II | Core | 4 | Capital Gains, Income from Other Sources, Clubbing of Income, Set-off and Carry Forward of Losses, Assessment Procedure |
| 21COM403 | Auditing | Core | 4 | Basics of Auditing, Internal Control System, Vouching and Verification, Audit of Limited Companies, Audit Report |
| 21COM404 | Banking Theory, Law and Practice | Core | 4 | Commercial Banks, Reserve Bank of India, Banking Regulation Act, Negotiable Instruments, E-Banking and Digital Payments |
| 21CME401 | Management Accounting | Discipline Specific Elective II | 4 | Financial Statement Analysis, Ratio Analysis, Fund Flow Statement, Cash Flow Statement, Budgetary Control |
| 21CME402 | Investment Management | Discipline Specific Elective II | 4 | Investment Avenues, Risk and Return, Equity Analysis, Portfolio Management, Derivatives Market |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21COM501 | Goods and Services Tax (GST) | Core | 4 | Introduction to GST, Registration and Supply, Input Tax Credit, GST Returns and Payments, Levy and Collection of GST |
| 21COM502 | Capital Market Operations | Core | 4 | Indian Capital Market, Primary Market Operations, Secondary Market Operations, Stock Exchanges, SEBI and Regulations |
| 21COM503 | Entrepreneurship Development | Core | 4 | Entrepreneurial Process, Business Plan Preparation, Forms of Business Organization, Sources of Finance for Entrepreneurs, MSME Sector in India |
| 21CME501 | E-Commerce | Discipline Specific Elective III | 4 | E-Commerce Models, E-Payment Systems, E-Marketing Strategies, Cyber Security in E-Commerce, Online Business Opportunities |
| 21CME502 | Financial Services | Discipline Specific Elective III | 4 | Merchant Banking, Mutual Funds, Factoring and Forfaiting, Lease Financing, Housing Finance |
| 21CME503 | Advanced Accounting | Discipline Specific Elective IV | 4 | Indian Accounting Standards (Ind AS), International Financial Reporting Standards (IFRS), Holding Company Accounts, Human Resource Accounting, Social Responsibility Accounting |
| 21CME504 | Financial Markets and Institutions | Discipline Specific Elective IV | 4 | Financial System Structure, Money Market Instruments, Capital Market Structure, Financial Institutions, Regulatory Bodies in India |
| 21COM571 | Internship | Project/Industrial Training | 2 | Practical Industry Exposure, Application of Theoretical Knowledge, Report Writing, Presentation Skills, Understanding Industry Practices |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21COM601 | Management Information System | Core | 4 | MIS Concepts and Architecture, Data Processing and Management, Decision Support Systems, Database Management Systems, Enterprise Resource Planning (ERP) |
| 21COM602 | Corporate Governance and Business Ethics | Core | 4 | Principles of Corporate Governance, Role of Board of Directors, Stakeholder Theory, Business Ethics and Values, Corporate Social Responsibility (CSR) |
| 21COM603 | International Business | Core | 4 | Theories of International Trade, Foreign Exchange Market, Balance of Payments, EXIM Policy of India, World Trade Organization (WTO) |
| 21CME601 | Human Resource Management | Discipline Specific Elective V | 4 | HR Planning and Job Analysis, Recruitment and Selection, Training and Development, Performance Appraisal, Compensation Management |
| 21CME602 | Research Methodology | Discipline Specific Elective V | 4 | Research Design, Data Collection Methods, Sampling Techniques, Data Analysis (Basic), Report Writing |
| 21CME603 | Project Management | Discipline Specific Elective VI | 4 | Project Life Cycle, Project Planning and Scheduling, Risk Management in Projects, Project Monitoring and Control, Project Evaluation |
| 21CME604 | Derivatives and Risk Management | Discipline Specific Elective VI | 4 | Options Contracts, Futures Contracts, Forwards and Swaps, Hedging Strategies, Value at Risk (VaR) |
| 21COM681 | Project Work | Project | 4 | Problem Identification and Formulation, Data Collection and Analysis, Methodology Application, Report Writing and Documentation, Project Presentation |
