

B-COM in General at Karnataka Rural and Educational Development Society's Shivasharanya Hemaraddi Mallamma Arts College for Women


Vijayapura, Karnataka
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About the Specialization
What is General at Karnataka Rural and Educational Development Society's Shivasharanya Hemaraddi Mallamma Arts College for Women Vijayapura?
This B.Com General program at Shivasharny Hemraddi Mallamma Arts College for Women, affiliated with Karnataka State Akkamahadevi Women''''s University, focuses on building a strong foundation in commerce, accounting, and business principles. It provides a holistic understanding of financial systems, management practices, and economic theories relevant to the Indian business environment. The program aims to equip students with essential skills for diverse roles in trade, finance, and entrepreneurship within India.
Who Should Apply?
This program is ideal for high school graduates with a keen interest in business and finance, aspiring to build a career in the dynamic Indian commercial sector. It also suits individuals seeking a fundamental understanding of accounting, taxation, and management. Students aiming for further professional qualifications like CA, CS, or MBA will find this a robust preparatory base, offering a broad perspective on business operations.
Why Choose This Course?
Graduates can expect diverse career paths in India, including roles in accounting firms, banks, financial institutions, and corporate finance departments. Entry-level salaries typically range from INR 2.5 to 4.5 LPA, with significant growth potential with experience. The program provides a strong academic foundation for pursuing advanced degrees or professional certifications, preparing students for managerial and executive positions in Indian companies.

Student Success Practices
Foundation Stage
Master Core Accounting & Management Fundamentals- (Semester 1-2)
Diligent study of Financial Accounting I & II and Principles of Management. Focus on understanding concepts through practical problem-solving. Form study groups to discuss complex topics and practice ledger, journal entries, and financial statements.
Tools & Resources
Tally accounting software (basic concepts), NCERT/standard Indian commerce textbooks, Online tutorials from ICAI/NPTEL
Career Connection
Strong fundamentals are crucial for entry-level accounting roles, junior analyst positions, and future professional certifications like CA/CS/CMA, highly valued in India.
Develop Essential Business Communication Skills- (Semester 1-2)
Actively participate in Business English classes. Practice written communication through reports and emails, and verbal communication through presentations and group discussions. Read business newspapers like The Economic Times or Business Standard daily.
Tools & Resources
LinkedIn Learning courses on business communication, Toastmasters clubs (if available), English language newspapers and business magazines
Career Connection
Effective communication is a universal skill, critical for corporate interactions, client management, and excelling in interviews for jobs in India''''s service-oriented economy.
Cultivate Analytical and Quantitative Aptitude- (Semester 1-2)
Focus on understanding business economics concepts and basic statistics. Solve numerous problems from textbooks and previous year question papers to build logical reasoning and quantitative skills. Participate in college-level quiz competitions.
Tools & Resources
Online platforms like Khan Academy for economics and statistics, Competitive exam preparatory books (e.g., for banking/SSC) for aptitude practice
Career Connection
These skills are vital for analytical roles in finance, market research, and data-driven decision-making, increasingly sought after by Indian companies.
Intermediate Stage
Gain Proficiency in Corporate Accounting & Taxation- (Semester 3-5)
Deep dive into Corporate Accounting I & II, Income Tax I & II, and GST. Practice complex problems involving company accounts, various heads of income, and GST calculations. Attend workshops on taxation changes in India.
Tools & Resources
Tally Prime for practical accounting entries, Official CBDT and GST India portals for rules and updates, Tax calculation software demos
Career Connection
Direct path to roles as tax consultants, corporate accountants, audit assistants, and finance executives in Indian companies, where knowledge of local tax laws is paramount.
Explore Electives for Specialization and Skill Enhancement- (Semester 5)
Strategically choose Discipline Specific Electives (DSEs) like International Business, Auditing, Management Accounting, or E-Commerce based on career interests. Supplement with Skill Enhancement Courses (SECs) like Computerised Accounting with Tally.
Tools & Resources
Industry reports from FICCI/CII, Online courses (Coursera, Udemy) for chosen electives, Tally certifications
Career Connection
Allows for early specialization, making students more attractive to employers seeking specific skills in Indian finance, ITES, or e-commerce sectors.
Engage in Internship and Practical Projects- (Semester 3-5 (during breaks and alongside studies))
Seek short-term internships during breaks at local businesses, accounting firms, or startups to apply classroom knowledge. Volunteer for college events requiring financial management or marketing roles.
Tools & Resources
College placement cell, Online internship portals (Internshala, LinkedIn), Local business directories
Career Connection
Hands-on experience is invaluable for understanding the practicalities of Indian business, building a professional network, and enhancing résumés for placements.
Advanced Stage
Prepare for Research and Advanced Financial Concepts- (Semester 6)
Excel in Research Methodology, banking, and insurance subjects. If choosing Financial Management/Portfolio Management as DSE, focus on case studies and real-world scenarios. Undertake a project work diligently.
Tools & Resources
SEBI website for market regulations, RBI website for banking policies, Financial news portals, Research databases (if college provides access)
Career Connection
Prepares for roles in financial analysis, banking, investment management, and academic research, essential for India''''s growing financial services industry.
Develop Entrepreneurial Mindset and Ethical Practices- (Semester 6)
Pay close attention to Entrepreneurship Development and Business Ethics. Brainstorm business ideas, develop mini-business plans, and participate in startup pitching competitions. Understand the ethical implications of business decisions in an Indian context.
Tools & Resources
NITI Aayog startup initiatives, Ministry of MSME schemes, Case studies on ethical dilemmas in Indian companies
Career Connection
Fosters qualities for becoming an entrepreneur or taking on leadership roles within established businesses, where integrity and strategic thinking are paramount.
Focus on Placement and Career Readiness- (Semester 6)
Actively engage with the college placement cell. Prepare a strong resume, practice interview skills, and participate in mock interviews. Network with alumni and industry professionals through career fairs or online platforms.
Tools & Resources
Professional networking platforms like LinkedIn, Interview preparation guides, Aptitude test practice papers, College alumni network
Career Connection
Directly leads to successful placements in reputable Indian companies, banks, and financial institutions, securing a strong start to a professional career.
Program Structure and Curriculum
Eligibility:
- No eligibility criteria specified
Duration: 3 years (6 semesters)
Credits: 156 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
Semester 2
Semester 3
Semester 4
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM501 | Income Tax - II | Core | 4 | Capital Gains, Income from Other Sources, Clubbing of Income, Set-off & Carry Forward of Losses, Deductions from Gross Total Income |
| COM502 | Goods and Service Tax (GST) | Core | 4 | Introduction to GST, Levy & Collection of GST, Input Tax Credit, GST Registration & Returns, E-way Bill & Refunds |
| COM503 | Advanced Cost Accounting | Core | 4 | Process Costing, Joint & By-Products, Standard Costing, Variance Analysis, Budgetary Control |
| DSE504A | International Business | Discipline Specific Elective | 4 | Globalization & International Trade Theories, Foreign Exchange Market, Multinational Corporations (MNCs), International Marketing, International Financial Institutions |
| DSE504B | Auditing | Discipline Specific Elective | 4 | Types of Audit, Audit Planning & Programs, Internal Control System, Vouching & Verification, Audit Report & Professional Ethics |
| DSE505A | Management Accounting | Discipline Specific Elective | 4 | Financial Statement Analysis, Ratio Analysis, Fund Flow Statement, Cash Flow Statement, Marginal Costing & Break-Even Analysis |
| DSE505B | E-Commerce | Discipline Specific Elective | 4 | E-Commerce Models (B2B, B2C), Electronic Payment Systems, E-Security & Cyber Laws, Digital Marketing Strategies, Mobile Commerce |
| SEC506 | Computerised Accounting with Tally | Skill Enhancement Course | 2 | Introduction to Tally ERP.9, Company Creation & Ledgers, Accounting Vouchers, Inventory Management, Payroll & Report Generation |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM601 | Entrepreneurship Development and Business Ethics | Core | 4 | Entrepreneurial Process, Business Plan Formulation, Small Business Management, Ethical Theories in Business, Corporate Social Responsibility |
| COM602 | Banking and Insurance | Core | 4 | Structure of Indian Banking, RBI & Commercial Banks, Types of Insurance, Life Insurance Principles, General Insurance Products |
| COM603 | Research Methodology | Core | 4 | Types of Research, Research Design, Data Collection Methods, Sampling Techniques, Report Writing & Presentation |
| DSE604A | Financial Management | Discipline Specific Elective | 4 | Capital Budgeting Decisions, Working Capital Management, Cost of Capital, Capital Structure Theories, Dividend Policy |
| DSE604B | Human Resource Management | Discipline Specific Elective | 4 | HRM Functions & Objectives, Manpower Planning, Recruitment & Selection, Training & Development, Performance Appraisal |
| DSE605A | Portfolio Management | Discipline Specific Elective | 4 | Investment Avenues, Risk & Return Analysis, Portfolio Theory, Asset Allocation, Portfolio Performance Evaluation |
| DSE605B | Project Work | Discipline Specific Elective | 4 | Project Identification, Market Analysis, Technical & Financial Appraisal, Project Implementation, Project Report Writing |
| SEC606 | Business Analytics | Skill Enhancement Course | 2 | Data Analytics Overview, Descriptive Analytics, Predictive Analytics, Data Visualization Tools, Business Intelligence Concepts |




