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B-COM in Accounting at Kalinga University
Raipur, Chhattisgarh
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About the Specialization
What is Accounting at Kalinga University Raipur?
This B.Com program at Kalinga University, with a strong focus on Accounting, provides a comprehensive understanding of financial principles and practices. It delves into the intricacies of recording, classifying, summarizing, and interpreting financial transactions. In the dynamic Indian economy, sound accounting knowledge is vital for businesses of all sizes, making this program highly relevant and in demand. It equips students with the foundational skills for managing financial records and reporting.
Who Should Apply?
This program is ideal for 10+2 graduates, particularly those from a commerce background, seeking a strong foundation in accounting and business. It also caters to individuals aiming for entry-level finance or accounting roles in India''''s vast corporate sector. Students with a keen interest in numbers, financial analysis, and a desire to understand corporate financial health will find this program highly rewarding, setting them on a clear professional path.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as accountants, auditors, financial analysts, tax consultants, and financial managers. Entry-level salaries typically range from INR 2.5 to 4.5 LPA, with significant growth potential reaching INR 8-15 LPA for experienced professionals. The curriculum aligns with requirements for professional certifications like CA, CS, and CMA, enhancing career prospects within Indian companies and MNCs operating in the country.
Student Success Practices
Foundation Stage
Build Strong Accounting Fundamentals- (Semester 1-2)
Focus rigorously on understanding basic accounting principles, double-entry system, journalizing, ledger posting, and preparing final accounts. Practice regularly with textbook problems and case studies to solidify core concepts.
Tools & Resources
TallyPrime (basic features), MS Excel for simple ledgers, ICAI study material for foundational concepts, Online tutorials from platforms like Udemy or Coursera
Career Connection
A solid foundation is crucial for all advanced accounting roles, directly impacting performance in entrance exams for CA/CS/CMA and future professional growth.
Develop Quantitative & Analytical Skills- (Semester 1-2)
Pay close attention to Business Statistics and Quantitative Techniques. Use these subjects to enhance problem-solving and data interpretation skills, which are critical for financial analysis and informed decision-making.
Tools & Resources
Statistical software like R or Python (basic level), Khan Academy for statistics, Online puzzle-solving platforms, Competitive math practice resources
Career Connection
These skills are highly valued in financial analysis, market research, risk assessment, and data-driven roles across various industries.
Cultivate Effective Communication- (Semester 1-2)
Actively participate in presentations, group discussions, and report writing assignments. Focus on clarity, conciseness, and professional etiquette, especially in subjects like Business Organization and Communication.
Tools & Resources
Grammarly, Public speaking clubs, Professional communication workshops, Feedback from professors and peers
Career Connection
Essential for client interaction, team collaboration, and presenting financial reports or business proposals effectively in any corporate or audit setting.
Intermediate Stage
Gain Practical Exposure to Taxation & Costing- (Semester 3-4)
Beyond theoretical understanding, try to work on simulated tax return filings and cost sheet preparations. Seek opportunities for part-time internships with small firms during holidays to gain hands-on experience.
Tools & Resources
Income Tax India website, GST Portal, TallyPrime (advanced features), Industry-specific costing software demos
Career Connection
Directly prepares students for roles in tax consultancy, cost management, and internal audit, crucial for navigating the complex Indian business environment.
Network with Industry Professionals- (Semester 3-4)
Attend university-organized guest lectures, seminars, and workshops. Connect with alumni and industry experts on platforms like LinkedIn to understand real-world applications and explore diverse career paths.
Tools & Resources
LinkedIn, University alumni network, Local chambers of commerce events, Industry association meetings
Career Connection
Opens doors to internship opportunities, mentorship, and valuable insights into industry trends, leading to better placements and professional growth.
Participate in Business Competitions & Case Studies- (Semester 3-4)
Form teams and participate in inter-college business plan competitions, financial quizzes, and case study challenges. This builds problem-solving, teamwork, and presentation skills under pressure.
Tools & Resources
Case study platforms (e.g., Harvard Business Publishing), Business news publications, University clubs focused on commerce/finance
Career Connection
Enhances critical thinking, strategic planning, and collaborative abilities, highly valued by recruiters for management and analytical roles.
Advanced Stage
Specialise through Certifications & Advanced Accounting- (Semester 5-6)
Pursue relevant professional certifications (e.g., NISM certifications, Tally certification for advanced users, or initial stages of CA/CS/CMA). Focus on advanced accounting subjects like Advanced Corporate Accounting and Financial Reporting.
Tools & Resources
NISM modules, Tally training institutes, CA/CS/CMA coaching materials, Financial news portals
Career Connection
Differentiates candidates in a competitive job market, leading to specialized roles in investment banking, corporate finance, or advanced auditing within Indian and multinational firms.
Excel in Project Work & Internships- (Semester 5-6)
Treat the final year project and internship as serious opportunities for practical learning and showcasing skills. Choose a topic related to accounting or finance and strive for impactful outcomes and strong recommendations.
Tools & Resources
Industry contacts, Academic supervisors, Data analysis software (e.g., SPSS, R), Company financial reports
Career Connection
Strong project work and internship experience are key resume builders and often lead to pre-placement offers or direct job opportunities after graduation.
Prepare for Placements & Higher Studies- (Semester 5-6)
Start rigorous preparation for campus placements, including aptitude tests, group discussions, and personal interviews. Research potential employers and career paths. Alternatively, prepare for entrance exams for M.Com or MBA.
Tools & Resources
Placement cell resources, Online aptitude test platforms, Mock interview sessions, Career counseling services
Career Connection
Ensures a smooth transition from academics to professional life, securing desirable first jobs in top Indian companies or admission to prestigious postgraduate programs.
Program Structure and Curriculum
Eligibility:
- 10+2 in any discipline with minimum 45% marks (40% for SC/ST/OBC) from a recognized Board.
Duration: 3 years / 6 semesters
Credits: 120 (approximate, based on 4 credits/subject for 30 subjects) Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM101 | Financial Accounting - I | Core | 4 | Accounting Concepts and Principles, Journal, Ledger and Trial Balance, Final Accounts of Sole Proprietorship, Rectification of Errors, Depreciation Accounting |
| BCM102 | Business Organization and Communication | Core | 4 | Forms of Business Organization, Business Environment Analysis, Principles of Management, Communication Process and Barriers, Business Correspondence and Reports |
| BCM103 | Business Economics - I | Core | 4 | Demand and Supply Analysis, Consumer Behavior Theories, Production and Cost Analysis, Market Structures, Pricing Strategies |
| BCM104 | Business Statistics | Core | 4 | Data Collection and Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers |
| BCM105 | Computer Applications in Business | Core | 4 | Introduction to Computers and Operating Systems, MS Word and Excel for Business, MS PowerPoint for Presentations, Internet and E-commerce Basics, Basic Accounting Software Concepts |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM201 | Financial Accounting - II | Core | 4 | Partnership Accounts Fundamentals, Admission, Retirement, Death of a Partner, Dissolution of Partnership Firms, Branch Accounts and Departmental Accounts, Hire Purchase and Installment Systems |
| BCM202 | Corporate Law | Core | 4 | Introduction to Company Law, Incorporation of a Company, Memorandum and Articles of Association, Share Capital and Debentures, Company Meetings and Resolutions |
| BCM203 | Macroeconomics | Core | 4 | National Income Accounting, Theories of Employment and Income, Inflation and Deflation, Monetary and Fiscal Policies, Business Cycles |
| BCM204 | Marketing Management | Core | 4 | Marketing Concepts and Environment, Product Life Cycle and Branding, Pricing Strategies and Decisions, Promotion Mix and Advertising, Distribution Channels and Logistics |
| BCM205 | Quantitative Techniques for Business | Core | 4 | Linear Programming, Transportation and Assignment Problems, Network Analysis (CPM/PERT), Decision Theory under Uncertainty, Game Theory Fundamentals |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM301 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Material Costing and Inventory Control, Labour Costing and Overheads, Cost Sheet and Cost Control Techniques, Reconciliation of Cost and Financial Accounts |
| BCM302 | Income Tax Law and Practice | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salary, Income from House Property, Deductions from Gross Total Income |
| BCM303 | Auditing | Core | 4 | Nature and Scope of Auditing, Internal Control System, Vouching and Verification of Assets/Liabilities, Audit Report and Types of Audit, Professional Ethics for Auditors |
| BCM304 | Management Accounting | Core | 4 | Financial Statement Analysis, Ratio Analysis Techniques, Fund Flow and Cash Flow Statements, Budgetary Control, Standard Costing and Variance Analysis |
| BCM305 | Human Resource Management | Core | 4 | HR Planning and Job Analysis, Recruitment and Selection Process, Training and Development, Performance Appraisal Systems, Compensation and Employee Relations |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM401 | Corporate Accounting | Core | 4 | Issue and Redemption of Shares, Issue and Redemption of Debentures, Buyback of Shares, Amalgamation and Reconstruction of Companies, Accounts of Banking Companies |
| BCM402 | Indirect Tax (GST) | Core | 4 | Introduction to GST, Levy and Collection of GST, Input Tax Credit Mechanism, Time and Value of Supply, Registration and Returns under GST |
| BCM403 | Financial Management | Core | 4 | Objectives of Financial Management, Capital Budgeting Decisions, Cost of Capital, Capital Structure Theories, Working Capital Management |
| BCM404 | Banking and Insurance | Core | 4 | Evolution and Functions of Banks, Types of Bank Accounts and Services, Reserve Bank of India (RBI), Principles of Insurance, Life Insurance and General Insurance |
| BCM405 | Indian Financial System | Core | 4 | Structure of Indian Financial System, Financial Markets (Money and Capital), Financial Instruments, Financial Institutions, SEBI and Regulatory Framework |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM501 | Advanced Corporate Accounting | Core | 4 | Holding Company Accounts, Valuation of Goodwill and Shares, Consolidated Financial Statements, Accounting for Dissolution of Companies, Accounting for Liquidators |
| BCM502 | Investment Management | Elective | 4 | Investment Avenues and Objectives, Risk and Return Analysis, Portfolio Management, Fundamental Analysis of Securities, Technical Analysis of Securities |
| BCM503 | International Business | Core | 4 | Theories of International Trade, WTO and International Institutions, Balance of Payments, Foreign Exchange Market, Globalization and its Impact |
| BCM504 | Entrepreneurship Development | Core | 4 | Concept and Role of Entrepreneurship, Entrepreneurial Traits and Motivation, Idea Generation and Business Plan, Funding Sources for Startups, Small Scale Industries in India |
| BCM505 | Project Work | Project | 4 | Research Methodology Basics, Problem Identification and Formulation, Data Collection and Analysis Techniques, Report Writing and Documentation, Presentation Skills |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM601 | Financial Reporting and Analysis | Core | 4 | Introduction to IFRS/Ind AS, Segment and Interim Reporting, Value Added Statement, Corporate Social Responsibility Reporting, Reporting by Financial Institutions |
| BCM602 | Business Ethics & Corporate Governance | Core | 4 | Ethical Theories in Business, Corporate Social Responsibility, Whistle-blowing Policy, Board of Directors and Committees, SEBI Guidelines on Corporate Governance |
| BCM603 | Rural Marketing | Elective | 4 | Rural Market Environment, Rural Consumer Behavior, Product and Pricing Strategies for Rural Markets, Distribution and Promotion in Rural India, E-Chaupal and Rural E-Commerce |
| BCM604 | E-Commerce | Elective | 4 | E-Commerce Business Models, E-Payment Systems and Gateways, E-Commerce Security and Privacy Issues, Digital Marketing Strategies, Legal and Ethical Issues in E-Commerce |
| BCM605 | Internship / Viva-Voce | Project | 4 | Practical Application of Learned Skills, Understanding Industry Operations, Problem-solving in Real-world Scenarios, Professional Communication and Networking, Career Planning and Interview Preparation |
