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B-COM in General at K.L.E. Society's College of Commerce, Belagavi
Belagavi, Karnataka
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About the Specialization
What is General at K.L.E. Society's College of Commerce, Belagavi Belagavi?
This B.Com program at K.L.E. Society''''s College of Commerce, Belagavi focuses on providing a comprehensive understanding of commerce, accounting, finance, and business management. Designed to meet the demands of the Indian industry, the program equips students with foundational business knowledge and practical skills essential for various corporate roles, emphasizing core commercial principles. It aims to develop well-rounded professionals capable of contributing to India''''s dynamic economic landscape.
Who Should Apply?
This program is ideal for fresh 10+2 graduates with a commerce background seeking entry into finance, accounting, or general management roles. It also suits individuals aspiring for government jobs, entrepreneurial ventures, or further professional certifications like CA, CS, or CMA in India. Students with a keen interest in understanding business operations, economic policies, and financial markets will find this program particularly beneficial.
Why Choose This Course?
Graduates of this program can expect diverse India-specific career paths in sectors like banking, insurance, taxation, auditing, and corporate finance. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with experienced professionals earning significantly higher. The program provides a strong foundation for growth into managerial positions, financial analysis, or specialized accounting roles within Indian companies, aligning with professional certifications for enhanced career prospects.
Student Success Practices
Foundation Stage
Master Core Accounting & Economic Fundamentals- (undefined)
Dedicate time to thoroughly understand basic accounting principles (Financial Accounting I & II) and economic theories (Business Economics I & II). Utilize textbook examples, practice problems, and online tutorials. Form study groups to discuss complex concepts and prepare for internal assessments.
Tools & Resources
Textbooks, solved previous year papers, Khan Academy, Investopedia, peer study groups
Career Connection
A strong foundation is crucial for all future commerce studies and is highly valued by employers in entry-level accounting and finance roles. It helps in cracking competitive exams for government or banking sectors.
Develop Essential Communication & Digital Skills- (undefined)
Actively participate in English language classes to improve written and verbal communication. Enroll in basic digital literacy courses or use online platforms to learn advanced Excel, PowerPoint, and basic data entry software like Tally ERP. Practice presentation skills regularly.
Tools & Resources
Grammarly, LinkedIn Learning, Microsoft Office tutorials, Tally software (if available), college workshops
Career Connection
Effective communication and digital proficiency are critical soft skills for any job, enhancing employability and performance in team-based corporate environments in India.
Engage in Value Added and Skill Enhancement Courses- (undefined)
Actively choose and engage with VACs and SECs like Entrepreneurship or Environmental Studies. These courses offer practical skills beyond the core curriculum, providing an edge in the job market. Seek out opportunities for community engagement or basic internships.
Tools & Resources
College career services, local NGOs, industry guest lectures, online skill development platforms
Career Connection
These courses broaden your perspective, demonstrate initiative, and help develop soft skills like problem-solving and social responsibility, making you a more attractive candidate for diverse roles.
Intermediate Stage
Deep Dive into Corporate Accounting and Law- (undefined)
Focus intently on Corporate Accounting and Business/Company Law. Understand their practical implications through case studies and real-world examples. Practice legal frameworks and accounting standards application, which are critical for corporate roles.
Tools & Resources
Company Law Bare Act, ICAI publications, business newspapers, legal databases, case study competitions
Career Connection
Proficiency in corporate accounting and law is vital for careers in auditing, corporate secretarial practice, legal compliance, and financial management within Indian corporations.
Build Statistical and Analytical Aptitude- (undefined)
Strengthen your analytical skills by mastering Business Statistics. Apply statistical tools to interpret business data. Consider online courses or certifications in data analytics to enhance this skill, crucial for informed decision-making.
Tools & Resources
R/Python for beginners, data visualization tools (Tableau Public), NPTEL courses, analytics workshops
Career Connection
Analytical skills are in high demand across industries, enabling roles in market research, financial analysis, and business intelligence, commanding better salary packages in India.
Seek Early Industry Exposure through Internships- (undefined)
Actively pursue short-term internships or live projects, even unpaid, with local businesses, CAs, or financial firms. This provides practical experience, helps in networking, and clarifies career interests. Document learning for your resume.
Tools & Resources
LinkedIn, Internshala, college placement cell, local industry contacts, mentor networks
Career Connection
Early practical experience significantly boosts employability, provides hands-on skills, and often leads to pre-placement offers or strong recommendations for future job applications in the Indian market.
Advanced Stage
Specialize and Gain Professional Certifications- (undefined)
Choose DSEs strategically based on your career interests (e.g., Financial Management, Auditing, Taxation). Simultaneously, pursue relevant professional certifications like NISM (for finance), GST Practitioner, or a diploma in IFRS if aiming for specialized roles.
Tools & Resources
NISM certifications, GST Council website, professional bodies (ICAI, ICSI, IMA), online certification platforms
Career Connection
Specialized knowledge and certifications make you highly competitive for specific roles in finance, taxation, or auditing, and are often prerequisites for higher-paying positions in Indian and multinational companies.
Excel in Project Work and Research- (undefined)
Approach your compulsory Project Work/Internship with utmost seriousness. Identify a relevant industry problem, conduct thorough research, apply theoretical knowledge, and present your findings professionally. This showcases independent thinking and problem-solving skills.
Tools & Resources
Research journals, industry reports, academic databases, project guides/mentors, presentation software
Career Connection
A well-executed project demonstrates practical application of knowledge, critical thinking, and research capabilities, which are highly valued during campus placements and for postgraduate studies.
Intensive Placement Preparation & Networking- (undefined)
Attend all placement workshops, mock interviews, and resume-building sessions. Network actively with alumni, faculty, and industry professionals through seminars and online platforms. Practice aptitude tests and group discussions frequently to build confidence.
Tools & Resources
College placement cell, career counselors, LinkedIn, mock interview platforms, aptitude test books
Career Connection
Proactive preparation and a strong network are crucial for securing desirable placements. Many Indian companies prioritize candidates who are well-prepared for their recruitment processes and demonstrate good soft skills.
Program Structure and Curriculum
Eligibility:
- Candidates who have passed two-year Pre-University Examination conducted by the Pre-University Education Board in the State of Karnataka or any other examination considered as equivalent thereto by Karnatak University, Dharwad.
Duration: 3 years (6 semesters)
Credits: 120 (Minimum for 3-year B.Com as per NEP 2020) Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 1 | Financial Accounting - I | Discipline Specific Core (DSC) | 4 | Introduction to Accounting, Accounting Principles, Concepts & Conventions, Recording of Business Transactions, Accounting for Joint Stock Companies, Accounting for Special Transactions |
| DSC 2 | Business Economics - I | Discipline Specific Core (DSC) | 4 | Introduction to Business Economics, Demand Analysis, Supply Analysis, Production Analysis, Cost Analysis |
| AECC 1 | English (I) | Ability Enhancement Compulsory Course (AECC) | 2 | Communication Skills, Reading Comprehension, Grammar and Usage, Writing Skills, Presentation Skills |
| AECC 2 | Indian Constitution | Ability Enhancement Compulsory Course (AECC) | 2 | Introduction to Indian Constitution, Fundamental Rights and Duties, Directive Principles of State Policy, Union and State Governments, Constitutional Amendments |
| VAC 1 | Health & Wellness / Yoga / Sports / NSS / NCC / Others (Illustrative choice) | Value Added Course (VAC) | 2 | Physical Health and Fitness, Mental Well-being Practices, Yoga and Stress Management, Sportsmanship and Teamwork, Community Service and Volunteering |
| SEC 1 | Entrepreneurship (Illustrative choice) | Skill Enhancement Course (SEC) | 2 | Entrepreneurial Concepts, Idea Generation and Feasibility, Business Plan Development, Funding and Marketing, Legal and Ethical Aspects of Entrepreneurship |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 3 | Financial Accounting - II | Discipline Specific Core (DSC) | 4 | Hire Purchase and Installment Systems, Consignment Accounts, Joint Venture Accounts, Dissolution of Partnership Firms, Branch Accounts |
| DSC 4 | Business Economics - II | Discipline Specific Core (DSC) | 4 | Market Structures, Price and Output Determination under Perfect Competition, Monopoly and Monopolistic Competition, Oligopoly and Duopoly, Pricing Strategies |
| AECC 3 | English (II) | Ability Enhancement Compulsory Course (AECC) | 2 | Advanced Communication Techniques, Report Writing and Documentation, Public Speaking and Presentation Skills, Literary Appreciation and Analysis, Critical Thinking and Argumentation |
| AECC 4 | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Natural Resources and Their Management, Ecosystems and Biodiversity, Environmental Pollution and Control, Social Issues and the Environment, Human Population and Environmental Health |
| VAC 2 | Swachha Bharath / Community Engagement / Internship (Illustrative choice) | Value Added Course (VAC) | 2 | Cleanliness and Sanitation Drives, Rural and Urban Community Development, Social Responsibility and Ethics, Practical Application through Fieldwork, Sustainable Living Practices |
| SEC 2 | Business Communication (Illustrative choice) | Skill Enhancement Course (SEC) | 2 | Principles of Business Communication, Written Communication (Letters, Memos, Reports), Verbal Communication (Meetings, Interviews), Non-verbal Communication, Digital Communication Etiquette |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 5 | Corporate Accounting - I | Discipline Specific Core (DSC) | 4 | Share Capital and Debentures, Redemption of Debentures, Underwriting of Shares, Valuation of Goodwill and Shares, Accounting for Amalgamation |
| DSC 6 | Business Statistics - I | Discipline Specific Core (DSC) | 4 | Introduction to Statistics, Data Collection, Classification and Tabulation, Measures of Central Tendency, Measures of Dispersion, Correlation Analysis |
| DSC 7 | Business Law | Discipline Specific Core (DSC) | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Consumer Protection Act, 2019, Negotiable Instruments Act, 1881, Specific Contracts (Indemnity, Guarantee, Bailment) |
| SEC 3 | Computerised Accounting (Illustrative choice) | Skill Enhancement Course (SEC) | 2 | Introduction to Computerized Accounting, Tally ERP 9 Software Operations, Maintaining Ledgers and Vouchers, Payroll and Inventory Management, Generating Financial Reports |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 8 | Corporate Accounting - II | Discipline Specific Core (DSC) | 4 | Accounting for Absorption and Reconstruction, Liquidation of Companies, Holding Company Accounts, Accounting for Banking Companies, Accounting for Insurance Companies |
| DSC 9 | Business Statistics - II | Discipline Specific Core (DSC) | 4 | Regression Analysis, Index Numbers, Time Series Analysis, Probability Theory, Theoretical Distributions (Binomial, Poisson, Normal) |
| DSC 10 | Company Law | Discipline Specific Core (DSC) | 4 | Companies Act, 2013, Formation of a Company, Memorandum and Articles of Association, Share Capital and Membership, Management and Administration of Companies |
| SEC 4 | Income Tax (Illustrative choice) | Skill Enhancement Course (SEC) | 2 | Basic Concepts of Income Tax, Heads of Income Overview, Calculation of Gross Total Income, Deductions from Gross Total Income, Filing Income Tax Returns |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 11 | Cost Accounting | Discipline Specific Core (DSC) | 4 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Activity-Based Costing |
| DSC 12 | Income Tax - I | Discipline Specific Core (DSC) | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession (PGBP) |
| DSE 1 | Advanced Financial Management (Illustrative choice) | Discipline Specific Elective (DSE) | 4 | Capital Budgeting Decisions, Working Capital Management, Cost of Capital, Capital Structure Theories, Dividend Policy |
| DSE 2 | Indian Financial System (Illustrative choice) | Discipline Specific Elective (DSE) | 4 | Structure of Indian Financial System, Financial Markets (Money Market, Capital Market), Financial Institutions (Banks, NBFCs), Financial Instruments, Regulatory Framework (RBI, SEBI) |
| OE 1 | Generic Open Elective (Choice-based) | Open Elective (OE) | 3 | Basic principles of chosen field, Fundamental concepts and applications, Relevant theories and practices, Problem-solving approaches, Contemporary issues |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 13 | Management Accounting | Discipline Specific Core (DSC) | 4 | Introduction to Management Accounting, Financial Statement Analysis, Ratio Analysis, Fund Flow and Cash Flow Statements, Budgetary Control |
| DSC 14 | Income Tax - II | Discipline Specific Core (DSC) | 4 | Income from Capital Gains, Income from Other Sources, Clubbing of Income, Set-off and Carry Forward of Losses, Assessment of Individuals |
| DSE 3 | Strategic Financial Management (Illustrative choice) | Discipline Specific Elective (DSE) | 4 | Strategic Investment Decisions, Corporate Restructuring, Mergers and Acquisitions, International Financial Management, Risk Management Techniques |
| DSE 4 | Project Work / Internship / Field Study (Compulsory) | Discipline Specific Elective (DSE) | 4 | Research Methodology, Data Collection and Analysis, Report Writing and Documentation, Presentation Skills, Problem Identification and Solution |
| OE 2 | Generic Open Elective (Choice-based) | Open Elective (OE) | 3 | Advanced concepts of chosen field, Practical applications and case studies, Emerging trends and technologies, Ethical considerations, Interdisciplinary perspectives |
