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BACHELOR-OF-COMMERCE in General at Karnatak Arts College, Dharwad
Dharwad, Karnataka
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About the Specialization
What is General at Karnatak Arts College, Dharwad Dharwad?
This Bachelor of Commerce (B.Com) program at Karnatak Arts College, Dharwad, affiliated with Karnatak University, focuses on providing a comprehensive understanding of business principles, financial concepts, and economic theories. It is designed to equip students with the essential knowledge and practical skills required for a career in finance, accounting, taxation, and business management within the dynamic Indian industrial landscape, preparing them for diverse roles across various sectors.
Who Should Apply?
This program is ideal for 10+2 graduates with a keen interest in commerce, finance, and economics, aspiring to build a foundational career in the business sector. It also caters to individuals aiming for higher studies like M.Com, MBA, or professional certifications such as CA, CS, and CMA. Students looking for a broad-based business education before specializing in a particular area will find this program highly suitable for their academic and career goals.
Why Choose This Course?
Graduates of this program can expect to pursue various career paths in India, including Accountant, Auditor, Financial Analyst, Tax Consultant, Marketing Executive, or Entrepreneur. Entry-level salaries typically range from INR 2.5 to 4.5 lakhs per annum, with significant growth potential reaching INR 7-15 lakhs or more with experience and advanced qualifications. The strong theoretical foundation also prepares students for competitive government exams, banking roles, and further postgraduate studies.
Student Success Practices
Foundation Stage
Build a Strong Conceptual Base- (Semester 1-2)
Focus on understanding the core concepts in Financial Accounting, Economics, and Management. Don''''t just memorize, try to grasp the ''''why'''' behind principles. Form study groups to discuss complex topics and clarify doubts regularly, ensuring a solid academic foundation.
Tools & Resources
Reference textbooks, Online tutorials (e.g., NPTEL, YouTube channels for commerce), Peer study groups
Career Connection
A solid conceptual foundation is crucial for excelling in advanced subjects, preparing for competitive exams, and performing well in entry-level interviews in accounting and finance roles.
Enhance Communication & Digital Literacy- (Semester 1-2)
Actively participate in English language courses and develop strong written and oral communication skills. Simultaneously, gain proficiency in basic computer applications like MS Office (Word, Excel, PowerPoint), which are essential for all business operations and presentations.
Tools & Resources
Online grammar resources, Public speaking clubs, MS Office tutorials, Basic spreadsheet practice
Career Connection
Effective communication and digital skills are non-negotiable for professional roles, successful internships, and efficient workplace performance in any industry.
Explore Career Paths Early- (Semester 1-2)
Attend career orientation sessions, industry talks, and alumni interactions organized by the college to understand various career avenues available after B.Com. This proactive approach helps in aligning academic focus with future goals and identifying potential areas of interest.
Tools & Resources
College career counseling cell, LinkedIn (to connect with alumni), Industry newsletters
Career Connection
Early exposure to career options helps in making informed decisions about skill development and potential specializations, guiding course choices in later semesters and strengthening future employability.
Intermediate Stage
Master Practical Accounting & Taxation Software- (Semester 3-4)
Beyond theoretical understanding, acquire hands-on proficiency in accounting software like Tally and e-filing platforms for income tax and GST. Take advantage of skill enhancement courses (SEC) and seek opportunities for practical exercises and simulations.
Tools & Resources
Tally ERP 9, Official e-filing portals (Income Tax India, GST portal), Practical workshops and lab sessions
Career Connection
Practical software skills are highly valued by employers in accounting firms, corporate finance departments, and taxation roles, directly impacting immediate employability and offering a competitive edge.
Develop Analytical and Problem-Solving Skills- (Semester 3-4)
Focus on subjects like Business Statistics, Income Tax Law and Practice, and apply logical reasoning to real-world business scenarios. Engage in case studies and analytical challenges to hone critical thinking. Participate in college-level business quizzes or competitions to test and improve these skills.
Tools & Resources
Quantitative aptitude books, Data analysis exercises using Excel, Business journals and case studies, Online logical reasoning platforms
Career Connection
Strong analytical and problem-solving skills are essential for financial analysis, market research, strategic decision-making roles, and cracking competitive entrance exams for higher studies or jobs.
Initiate Industry Engagement through Mini-Projects- (Semester 3-4)
Look for opportunities to undertake small research projects or simulations related to financial markets, marketing, or cost analysis, either independently or with faculty guidance. This provides practical exposure beyond classroom learning.
Tools & Resources
Company annual reports, Market research databases, Faculty mentorship for project ideas, Project report templates
Career Connection
Such projects provide practical exposure, enhance resume credibility, help in understanding real-world business challenges, and serve as valuable talking points during internship and placement interviews.
Advanced Stage
Intensive Placement & Professional Exam Preparation- (Semester 5-6)
Dedicate significant time to preparing for campus placements, competitive exams (e.g., banking, UPSC, SSC CGL), or professional courses (CA, CS, CMA). Practice aptitude tests, group discussions, and mock interviews rigorously to maximize success rate.
Tools & Resources
College placement cell resources, Online mock test platforms, Interview guides and common HR questions, Current affairs publications for general knowledge
Career Connection
Direct impact on securing desirable job offers from leading companies or admission to prestigious postgraduate/professional programs immediately after graduation, shaping your early career trajectory.
Specialize through Advanced Electives & Certifications- (Semester 5-6)
Deepen knowledge in areas like Advanced Accounting, Goods and Services Tax, or Financial Market Operations through your core subjects. Consider pursuing online certifications from platforms like Coursera, Udemy, or NPTEL in specific, in-demand areas to stand out.
Tools & Resources
Advanced textbooks and reference materials, Online certification courses (e.g., Advanced Excel, Financial Modeling, Digital Marketing), Industry seminars and webinars
Career Connection
Specialization makes you a more attractive candidate for targeted roles and provides a competitive edge in a crowded job market, aligning your skills with specific industry demands.
Cultivate Professional Networking & Mentorship- (Semester 5-6)
Actively attend industry conferences, workshops, and alumni meet-ups. Connect with professionals on platforms like LinkedIn to build a professional network. Seek mentorship from faculty or industry experts for career guidance, insights, and potential opportunities.
Tools & Resources
LinkedIn for professional connections, Professional association events (e.g., local commerce bodies), College alumni network events
Career Connection
Networking opens doors to job opportunities, internships, and valuable industry insights, which are crucial for long-term career growth and navigating the complexities of the Indian business landscape.
Program Structure and Curriculum
Eligibility:
- Pass in P.U.C. II year or equivalent examination.
Duration: 3 years (6 semesters)
Credits: 140 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 1.1 | Indian Financial System | Discipline Specific Core (DSC) | 4 | Overview of Indian Financial System, Financial Markets and Instruments, Financial Institutions, Role of RBI and SEBI |
| DSC 1.2 | Financial Accounting - I | Discipline Specific Core (DSC) | 4 | Introduction to Accounting, Accounting Cycle, Final Accounts of Sole Proprietorship, Depreciation Accounting, Bills of Exchange |
| DSC 1.3 | Business Management | Discipline Specific Core (DSC) | 4 | Introduction to Management, Planning and Decision Making, Organizing and Staffing, Directing and Controlling, Coordination and Motivation |
| DSC 1.4 | Micro Economics for Business Decisions | Discipline Specific Core (DSC) | 4 | Introduction to Micro Economics, Consumer Behaviour, Production and Costs, Market Structures, Factor Pricing |
| AECC 1.5 | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Multidisciplinary Nature of Environment, Ecosystems and Biodiversity, Environmental Pollution, Social Issues and the Environment, Human Population and Environment |
| AECC 1.6 | Foundation English/Kannada/Other Language | Ability Enhancement Compulsory Course (AECC) | 2 | Basic English Grammar and Usage, Reading Comprehension, Letter Writing, Effective Communication Skills |
| OE 1.7 | Computer Fundamentals & Office Automation | Open Elective (OE) | 2 | Basics of Computers, Operating Systems Concepts, MS Word for Document Creation, MS Excel for Data Management, MS PowerPoint for Presentations |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 2.1 | Fundamentals of E-Commerce | Discipline Specific Core (DSC) | 4 | Introduction to E-Commerce, E-Commerce Business Models, E-Payment Systems, E-Security and Privacy, Legal and Ethical Issues |
| DSC 2.2 | Financial Accounting - II | Discipline Specific Core (DSC) | 4 | Consignment Accounts, Joint Venture Accounts, Branch Accounts (Excluding Foreign Branches), Royalty Accounts, Hire Purchase and Installment System |
| DSC 2.3 | Principles of Marketing | Discipline Specific Core (DSC) | 4 | Introduction to Marketing, Marketing Environment, Market Segmentation, Targeting, Positioning, Product Decisions and Branding, Pricing, Promotion, and Distribution |
| DSC 2.4 | Macro Economics for Business Decisions | Discipline Specific Core (DSC) | 4 | Introduction to Macro Economics, National Income Accounting, Theories of Employment and Output, Inflation and Business Cycles, Monetary and Fiscal Policies |
| AECC 2.5 | Indian Constitution | Ability Enhancement Compulsory Course (AECC) | 2 | Making of the Indian Constitution, Fundamental Rights and Duties, Directive Principles of State Policy, Union and State Governments, Constitutional Amendments |
| AECC 2.6 | Kannada/Alternative English/Other Language | Ability Enhancement Compulsory Course (AECC) | 2 | Grammar and Vocabulary, Listening and Speaking Skills, Reading and Writing Skills, Basic Communication in chosen language |
| OE 2.7 | Entrepreneurship Development | Open Elective (OE) | 2 | Concept of Entrepreneurship, Entrepreneurial Process, Business Plan Preparation, Small Scale Industries, Institutional Support to Entrepreneurs |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 3.1 | Corporate Accounting - I | Discipline Specific Core (DSC) | 4 | Issue and Forfeiture of Shares, Redemption of Preference Shares, Issue and Redemption of Debentures, Underwriting of Shares, Buy Back of Shares |
| DSC 3.2 | Cost Accounting - I | Discipline Specific Core (DSC) | 4 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Reconciliation of Cost and Financial Accounts |
| DSC 3.3 | Principles of Financial Management | Discipline Specific Core (DSC) | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Capital Structure Theories, Working Capital Management |
| DSC 3.4 | Business Statistics | Discipline Specific Core (DSC) | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation Analysis, Regression Analysis |
| AECC 3.5 | Digital Fluency | Ability Enhancement Compulsory Course (AECC) | 2 | Digital Devices and Systems, Internet and Web Technologies, Cyber Security Basics, Digital Citizenship, Digital Literacy Skills |
| SEC 3.6 | Skill Based Elective (e.g., Tally) | Skill Enhancement Course (SEC) | 2 | Introduction to Tally ERP 9, Company Creation and Ledgers, Accounting Vouchers, Inventory Management, Financial Reports in Tally |
| DSC 3.7 | Foundation English | Discipline Specific Core (DSC) | 4 | Advanced Grammar and Usage, Report Writing Techniques, Public Speaking Skills, Group Discussion Strategies, Presentation Skills |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 4.1 | Corporate Accounting - II | Discipline Specific Core (DSC) | 4 | Amalgamation of Companies, Absorption and External Reconstruction, Valuation of Goodwill, Valuation of Shares, Consolidated Financial Statements (Basic) |
| DSC 4.2 | Cost Accounting - II | Discipline Specific Core (DSC) | 4 | Process Costing, Joint Products and By-Products, Standard Costing, Budgetary Control, Marginal Costing for Decision Making |
| DSC 4.3 | Banking Law & Operations | Discipline Specific Core (DSC) | 4 | Banking Regulation Act, Negotiable Instruments Act, Types of Banks and Functions, Banking Services and Technologies, Central Banking and Monetary Policy |
| DSC 4.4 | Income Tax Law & Practice - I | Discipline Specific Core (DSC) | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Exempted Incomes, Income from Salary, Income from House Property |
| AECC 4.5 | Aptitude & Analytical Skills | Ability Enhancement Compulsory Course (AECC) | 2 | Logical Reasoning, Data Interpretation, Quantitative Aptitude, Verbal Ability, Problem Solving Techniques |
| SEC 4.6 | Skill Based Elective (e.g., E-filling) | Skill Enhancement Course (SEC) | 2 | Introduction to E-filling, Income Tax Return Forms, GST Return Forms, Online Filing Procedures, Digital Signatures |
| DSC 4.7 | Foundation English | Discipline Specific Core (DSC) | 4 | Professional Communication, Resume Writing and Cover Letters, Interview Skills, Business Correspondence, Report and Proposal Writing |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 5.1 | Advanced Accounting | Discipline Specific Core (DSC) | 4 | Accounting for Partnership Firms, Dissolution of Partnership Firm, Insolvency of Partners, Accounts of Non-Profit Organisations, Government Accounting |
| DSC 5.2 | Management Accounting | Discipline Specific Core (DSC) | 4 | Introduction to Management Accounting, Financial Statement Analysis, Ratio Analysis, Fund Flow Statement, Cash Flow Statement |
| DSC 5.3 | Income Tax Law & Practice - II | Discipline Specific Core (DSC) | 4 | Income from Business or Profession, Capital Gains, Income from Other Sources, Clubbing of Income and Set-off of Losses, Deductions from Gross Total Income |
| DSC 5.4 | Auditing | Discipline Specific Core (DSC) | 4 | Introduction to Auditing, Types of Audit, Audit Procedures and Techniques, Internal Control and Internal Audit, Audit Report and Certificates |
| DSC 5.5 | Corporate Law | Discipline Specific Core (DSC) | 4 | Companies Act, 2013: Introduction, Types and Formation of Companies, Share Capital and Debentures, Management and Administration of Company, Winding Up of Companies |
| DSC 5.6 | E-Business | Discipline Specific Core (DSC) | 4 | Introduction to E-Business, E-Business Models, Digital Marketing Strategies, E-CRM and ERP Systems, E-Governance and Cyber Laws |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 6.1 | Accounting Standards & IFRS | Discipline Specific Core (DSC) | 4 | Introduction to Accounting Standards (AS), Overview of Indian Accounting Standards (Ind AS), Introduction to IFRS, Convergence of AS with IFRS, Disclosure Requirements |
| DSC 6.2 | Goods and Services Tax (GST) | Discipline Specific Core (DSC) | 4 | Introduction to GST in India, GST Registration and Composition Scheme, Input Tax Credit (ITC), GST Returns and Payments, GST Council and Administration |
| DSC 6.3 | International Business | Discipline Specific Core (DSC) | 4 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market, Balance of Payments, International Organizations (WTO, IMF) |
| DSC 6.4 | Business Research Methods | Discipline Specific Core (DSC) | 4 | Introduction to Business Research, Research Design and Hypothesis, Data Collection Methods (Primary & Secondary), Sampling Techniques, Data Analysis and Report Writing |
| DSC 6.5 | Human Resource Management | Discipline Specific Core (DSC) | 4 | Introduction to HRM, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Management and Compensation |
| DSC 6.6 | Financial Market Operations | Discipline Specific Core (DSC) | 4 | Capital Market and its Instruments, Money Market Instruments, Stock Exchanges and Trading Mechanism, SEBI: Role and Functions, Derivatives Market (Futures & Options) |
