

BACHELOR-OF-COMMERCE in General at KLE Society's G.I.Bagewadi Arts, Science and Commerce College, Nipani


Belagavi, Karnataka
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About the Specialization
What is General at KLE Society's G.I.Bagewadi Arts, Science and Commerce College, Nipani Belagavi?
This General B.Com program at KLE Society''''s G.I. Bagewadi Arts, Science and Commerce College focuses on providing a broad understanding of business and commerce principles. It aligns with the dynamic Indian industry, equipping students with essential skills in accounting, finance, marketing, and human resources. The program emphasizes a holistic approach to business education, meeting current market demands.
Who Should Apply?
This program is ideal for fresh 10+2 graduates seeking entry into diverse business roles, including accounting, finance, and management. It also suits individuals aspiring for government jobs or entrepreneurship, offering foundational knowledge. Specific prerequisites include a strong interest in business operations and basic mathematical aptitude, preparing students for various career paths.
Why Choose This Course?
Graduates of this program can expect promising career paths in auditing, taxation, banking, marketing, and HR within Indian companies. Entry-level salaries typically range from INR 2.5 to 4.5 lakhs annually, with significant growth potential. The curriculum also prepares students for professional certifications like CA, CS, and CMA, enhancing their career trajectories in the Indian corporate sector.

Student Success Practices
Foundation Stage
Master Accounting Fundamentals Early- (Semester 1-2)
Dedicate extra time to understanding Financial Accounting concepts, ledger entries, and final accounts. Join peer study groups and utilize online tutorials to solidify your understanding, as this forms the base for all future commerce subjects.
Tools & Resources
Tally Education, Khan Academy Finance, Peer Study Circles
Career Connection
Strong accounting fundamentals are critical for roles in auditing, taxation, and financial analysis, significantly improving your employability in entry-level accounting positions.
Enhance English Communication Skills- (Semester 1-2)
Actively participate in English language classes, focusing on improving both written and spoken communication. Engage in public speaking, debates, and group discussions to build confidence, which is vital for corporate interactions.
Tools & Resources
Duolingo, Grammarly, Toastmasters (if available)
Career Connection
Effective communication is a key differentiator in Indian workplaces, opening doors to client-facing roles, management positions, and global opportunities.
Build Basic Computer Literacy and Application Skills- (Semester 1-2)
Beyond theoretical knowledge, practice using MS Office suite (Word, Excel, PowerPoint) regularly. Focus on Excel for data entry and basic calculations, as it''''s indispensable in commerce. Explore basic e-commerce concepts through online platforms.
Tools & Resources
Microsoft Learn, NPTEL Courses on Computer Fundamentals, Online E-commerce tutorials
Career Connection
Proficiency in essential software tools like Excel makes you job-ready for administrative, data entry, and junior analyst roles in various Indian companies.
Intermediate Stage
Apply Corporate Accounting Knowledge Practically- (Semester 3-4)
Seek opportunities to observe or assist in corporate accounting processes in small firms or during short internships. Try to simulate real-world scenarios for share issuance, debenture redemption, and company final accounts to bridge theory-practice gaps.
Tools & Resources
Accounting software trials, Case studies from ICAI/ICSI portals, Local CA firms
Career Connection
Practical exposure in corporate accounting is highly valued, preparing you for roles in corporate finance, secretarial practices, and compliance departments.
Develop Marketing and HR Understanding through Case Studies- (Semester 3-4)
Analyze Indian business case studies related to marketing strategies and human resource management. Participate in college business clubs, marketing competitions, and HR events to gain practical insights and network with peers and faculty.
Tools & Resources
Harvard Business Review (student access), IIM-B Case Studies, Industry Magazines
Career Connection
Understanding market dynamics and people management is crucial for marketing, sales, and HR roles, which are abundant in India''''s growing service sector.
Explore Skill Enhancement Courses for Specialization- (Semester 3-4)
Carefully choose SECs like ''''Excel for Commerce'''' or ''''Digital Marketing'''' and delve deep into their practical applications. Gain certifications in these areas to demonstrate specialized skills demanded by the industry.
Tools & Resources
Google Digital Garage, Coursera/Udemy for Excel certifications, Microsoft Excel Expert certification
Career Connection
Specialized skills in areas like digital marketing or advanced Excel significantly boost your resume, making you competitive for niche roles and higher-paying jobs.
Advanced Stage
Intensive Preparation for Income Tax and Auditing- (Semester 5-6)
Undertake rigorous practice for Income Tax and Auditing problems. Stay updated with the latest tax laws and auditing standards through professional journals. Consider joining coaching classes or online courses for competitive exams related to these fields.
Tools & Resources
Income Tax Act portal, ICAI publications on auditing standards, Taxmann
Career Connection
Expertise in taxation and auditing opens doors to highly sought-after roles in tax consultancy, audit firms, and corporate finance departments.
Strategic Elective Choice and Project Implementation- (Semester 5-6)
Choose Discipline Specific Electives (DSEs) strategically based on your career interests (e.g., Business Analytics, GST). Work diligently on your project/internship, aiming for real-world problem-solving and a comprehensive report. Present your findings confidently.
Tools & Resources
Industry mentors, Research databases, Project management tools
Career Connection
A well-executed project and relevant DSEs enhance your specialization, making you a strong candidate for targeted roles and showcasing your problem-solving abilities to recruiters.
Focused Placement Preparation and Networking- (Semester 5-6)
Actively participate in campus placement drives, mock interviews, and group discussions. Build a strong professional network by attending industry seminars and workshops. Prepare a tailored resume highlighting your skills, projects, and internships for relevant job profiles.
Tools & Resources
LinkedIn, College Placement Cell, Career Counselling services, Mock Interview platforms
Career Connection
Proactive placement preparation and networking significantly increase your chances of securing desirable job offers from top companies and startups in the Indian market.
Program Structure and Curriculum
Eligibility:
- Pre-University course (10+2) in Commerce or Science or Arts Faculty of Karnataka PU Board or an equivalent thereto
Duration: 6 semesters / 3 years
Credits: 154 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC101L1 | Kannada / Sanskrit / Hindi (Language I) | Language | 4 | Prose and Poetry, Grammar and Usage, Comprehension Skills, Composition, Cultural Aspects |
| BC102L2 | English (Language II) | Language | 4 | Reading Comprehension, Writing Skills, Grammar and Vocabulary, Literary Texts, Communication Skills |
| BC103DSC1 | Financial Accounting - I | Core | 4 | Introduction to Accounting, Accounting Concepts and Principles, Journal and Ledger, Trial Balance and Errors, Final Accounts of Sole Proprietorship |
| BC104DSC2 | Business Economics - I | Core | 4 | Introduction to Business Economics, Demand and Supply Analysis, Consumer Behaviour, Production Analysis, Cost and Revenue Concepts |
| BC105AECC | Indian Constitution | Ability Enhancement Compulsory Course | 2 | Introduction to Indian Constitution, Fundamental Rights and Duties, Directive Principles of State Policy, Union and State Legislature, Judiciary and Emergency Provisions |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC201L1 | Kannada / Sanskrit / Hindi (Language I) | Language | 4 | Prose and Poetry, Grammar and Usage, Comprehension Skills, Composition, Cultural Aspects |
| BC202L2 | English (Language II) | Language | 4 | Reading Comprehension, Writing Skills, Grammar and Vocabulary, Literary Texts, Communication Skills |
| BC203DSC1 | Financial Accounting - II | Core | 4 | Consignment Accounts, Joint Venture Accounts, Royalty Accounts, Branch Accounts, Hire Purchase and Installment Systems |
| BC204DSC2 | Business Economics - II | Core | 4 | Market Structures, Pricing Under Different Markets, Factor Pricing, National Income, Business Cycles |
| BC205AECC | Environmental Studies | Ability Enhancement Compulsory Course | 2 | Multidisciplinary Nature of Environmental Studies, Natural Resources, Ecosystems, Environmental Pollution, Social Issues and the Environment |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC301L1 | Kannada / Sanskrit / Hindi (Language I) | Language | 4 | Advanced Prose and Poetry, Functional Grammar, Creative Writing, Translation Practice, Literary Appreciation |
| BC302L2 | English (Language II) | Language | 4 | Advanced Communication Skills, Business Correspondence, Report Writing, Critical Thinking, Presentation Skills |
| BC303DSC1 | Corporate Accounting - I | Core | 4 | Accounting for Shares, Accounting for Debentures, Redemption of Preference Shares, Redemption of Debentures, Underwriting of Shares and Debentures |
| BC304DSC2 | Principles of Marketing | Core | 4 | Introduction to Marketing, Marketing Environment, Market Segmentation, Targeting, Positioning, Product Decisions, Pricing Strategies |
| BC305SEC1 | Computer Fundamentals (Practical) / Fundamentals of E-Commerce | Skill Enhancement Course | 2 | Basics of Computers, Operating Systems, MS Office Applications, Internet and E-Commerce Basics, Online Transactions |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC401L1 | Kannada / Sanskrit / Hindi (Language I) | Language | 4 | Creative Writing, Advanced Grammar, Cultural Contexts, Literary Criticism, Translation |
| BC402L2 | English (Language II) | Language | 4 | Professional Communication, Technical Writing, Resume Building, Interview Skills, Group Discussions |
| BC403DSC1 | Corporate Accounting - II | Core | 4 | Valuation of Goodwill and Shares, Amalgamation, Absorption and Reconstruction, Liquidation of Companies, Consolidated Financial Statements |
| BC404DSC2 | Human Resource Management | Core | 4 | Introduction to HRM, HR Planning, Recruitment and Selection, Training and Development, Performance Appraisal and Compensation |
| BC405SEC1 | Excel for Commerce (Practical) / Digital Marketing | Skill Enhancement Course | 2 | Advanced Excel Functions, Data Analysis in Excel, Pivot Tables and Charts, Introduction to Digital Marketing, Social Media Marketing |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC501DSC1 | Income Tax - I | Core | 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 |
| BC502DSC2 | Auditing | Core | 4 | Introduction to Auditing, Types of Audit, Internal Control, Audit Planning and Documentation, Audit of Limited Companies |
| BC503DSE | Advanced Financial Management (Elective Option) | Discipline Specific Elective | 4 | Introduction to Financial Management, Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Policy Decisions |
| BC504DSE | International Business (Elective Option) | Discipline Specific Elective | 4 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market, International Financial Institutions, Global Business Environment |
| BC505DSE | Banking Law and Operations (Elective Option) | Discipline Specific Elective | 4 | Banking Regulation Act, Types of Banks, Negotiable Instruments Act, Banker-Customer Relationship, E-Banking and Digital Payments |
| BC506GE | Generic Elective from Other Faculties | Generic Elective | 4 | Subject topics depend on chosen elective, Options from Arts, Science, etc., Broad interdisciplinary learning, Skill development beyond core commerce, Knowledge enrichment |
| BC507PRJ | Project Work / Internship | Practical | 2 | Problem Identification, Data Collection and Analysis, Report Writing, Presentation Skills, Industry Exposure |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC601DSC1 | Income Tax - II | Core | 4 | Capital Gains, Income from Other Sources, Clubbing of Income, Set-off and Carry Forward of Losses, Deductions from Gross Total Income and Tax Planning |
| BC602DSC2 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Cost Concepts and Classification, Material Costing, Labour Costing, Overhead Costing |
| BC603DSE | Business Analytics (Elective Option) | Discipline Specific Elective | 4 | Introduction to Business Analytics, Data Visualization, Statistical Methods for Business, Predictive Analytics, Decision Making with Data |
| BC604DSE | Goods and Services Tax (GST) (Elective Option) | Discipline Specific Elective | 4 | Introduction to GST, Supply Under GST, Time and Value of Supply, Input Tax Credit, Registration and Returns Under GST |
| BC605DSE | Entrepreneurship Development (Elective Option) | Discipline Specific Elective | 4 | Concept of Entrepreneurship, Entrepreneurial Process, Business Plan Preparation, Sources of Finance for Entrepreneurs, Government Policies for Entrepreneurship |
| BC606VIV | Viva Voce & Comprehensive Project Report | Practical | 2 | Project Implementation, Report Finalization, Oral Presentation, Defense of Project, Application of Commerce Knowledge |




