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BCOM in Accounting And Banking at K.L.E. Society's Shri Mrityunjaya College of Arts & Commerce, Dharwad
Dharwad, Karnataka
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About the Specialization
What is Accounting and Banking at K.L.E. Society's Shri Mrityunjaya College of Arts & Commerce, Dharwad Dharwad?
This BCom program at K.L.E. Society''''s Shri Mrityunjaya College of Arts and Commerce builds a strong foundation in commerce, with elective pathways that allow for a focus on Accounting and Banking. It equips students with essential financial, analytical, and managerial knowledge. The curriculum is designed to meet the growing demand in India for skilled professionals adept at financial reporting, taxation, banking operations, and financial market dynamics, offering a comprehensive business education.
Who Should Apply?
This program is ideal for 10+2 graduates with an interest in finance, economics, and business management, aspiring to careers in India''''s dynamic accounting, banking, or financial services sectors. It also suits individuals planning to pursue professional qualifications like CA, CS, CMA, or an MBA in Finance. Students with a strong aptitude for numbers, critical thinking, and problem-solving will find this program rewarding.
Why Choose This Course?
Graduates of this BCom program can expect a range of career paths within India, including roles as financial accountants, tax consultants, bank probationary officers, financial analysts, audit assistants, and credit analysts. Entry-level salaries typically range from INR 2.5 to 4.5 LPA, with experienced professionals potentially earning INR 8-15+ LPA in leading Indian companies and financial institutions. The program also provides a solid academic base for pursuing higher education.
Student Success Practices
Foundation Stage
Master Core Accounting and Financial Fundamentals- (Semester 1-2)
Dedicate significant effort to understanding the foundational principles of financial and corporate accounting, business economics, and statistics in Semesters 1 and 2. Regularly solve practice problems, utilize ledger exercises, and engage in case studies to solidify conceptual understanding and practical application.
Tools & Resources
Tally ERP.9 (for practical accounting), NPTEL/e-Pathshala lectures on basic commerce subjects, Peer study groups
Career Connection
A strong grasp of fundamentals is indispensable for success in advanced finance and accounting roles, preparing you for professional certifications and competitive banking exams. It forms the bedrock for analytical decision-making.
Cultivate Digital Literacy and Communication Skills- (Semester 1-2)
Actively participate in workshops focused on essential business software like MS Excel for data analysis and Tally for accounting. Simultaneously, hone your business communication skills through presentations, group discussions, and report writing exercises, leveraging college resources.
Tools & Resources
LinkedIn Learning for MS Office/Tally, College''''s communication or language lab, Presentation software like PowerPoint
Career Connection
Digital proficiency and effective communication are paramount in India''''s corporate and banking sectors. These skills are highly sought after by recruiters, facilitating efficient task execution, client interactions, and career progression.
Build General Business Acumen through Current Affairs- (Semester 1-2)
Beyond classroom learning, make it a habit to read reputable financial newspapers (like The Economic Times, Business Standard) and business magazines. Discuss current economic and business trends with faculty and peers to develop a practical understanding of the Indian business environment.
Tools & Resources
Financial newspapers and business journals, RBI website for economic policies, Online business news portals
Career Connection
A broad understanding of the business environment is crucial for making informed decisions in accounting and banking. This acumen helps in identifying market opportunities, understanding policy impacts, and excelling in interviews.
Intermediate Stage
Gain Practical Exposure through Internships and Projects- (Semester 3-5 (during breaks))
Seek internships at local accounting firms, banks, or corporate finance departments during semester breaks. Apply theoretical knowledge from subjects like Income Tax, Company Law, and Financial Management to real-world scenarios. Engage actively in college-mandated projects to build practical skills.
Tools & Resources
Internshala.com for internships, Local CA/CS firms, co-operative banks, Industry mentors from alumni network
Career Connection
Practical work experience is a significant advantage for placements. It bridges the gap between theory and practice, enhances your resume, and provides valuable networking opportunities within the Indian financial sector.
Specialize through Electives and Certifications- (Semester 3-5)
In Semesters 5 and 6, strategically choose electives from the ''''Advanced Accounting'''' and ''''Banking and Insurance'''' groups. Complement your specialization by pursuing relevant professional certifications like NISM (for banking/financial markets) or advanced Tally/GST courses.
Tools & Resources
NISM certifications (various modules), Online platforms for advanced Tally/GST courses, ICAI/ICSI foundation programs
Career Connection
Specialized knowledge and relevant certifications make you a highly competitive candidate for specific roles in accounting and banking. They demonstrate initiative, deep domain expertise, and a commitment to professional development.
Participate in Competitions and Networking Events- (Semester 3-5)
Join commerce and finance clubs within the college. Actively participate in inter-collegiate quizzes, case study competitions, and stock market simulation games. Attend industry webinars and guest lectures to expand your professional network and stay updated on industry trends.
Tools & Resources
College Commerce Association activities, Online finance/business competition platforms, LinkedIn for professional networking
Career Connection
Participation in competitions hones analytical, problem-solving, and teamwork skills—all critical for success. Networking provides exposure to industry leaders, potential mentors, and future job opportunities in India.
Advanced Stage
Undertake a Comprehensive and Impactful Project- (Semester 6)
Utilize the Semester 6 ''''Project Work'''' to conduct in-depth research on a contemporary topic in accounting or banking. Focus on addressing a real-world business problem, collect and analyze primary/secondary data, and present well-reasoned recommendations in a professional report.
Tools & Resources
Statistical software (e.g., Excel for data analysis), Academic databases (J-Gate, EBSCO), Faculty mentorship
Career Connection
A strong project demonstrates advanced research, analytical, and problem-solving capabilities. It serves as a significant portfolio piece during placements, showcasing your ability to contribute meaningfully to an organization in India.
Intensive Placement and Interview Preparation- (Semester 5-6)
Begin rigorous preparation for campus placements and off-campus job applications. This includes practicing aptitude tests, group discussions, and mock interviews. Refine your resume and cover letter, highlighting your specialized skills, project experiences, and academic achievements.
Tools & Resources
College placement cell services, Online platforms for aptitude and interview preparation (e.g., IndiaBix, PrepInsta), Alumni network for mock interviews
Career Connection
Dedicated preparation is key to securing desired roles. A polished presentation, confident communication, and clear articulation of your domain knowledge will significantly increase your chances of successful placement in India''''s competitive job market.
Strategize for Higher Education and Professional Growth- (Semester 6 and Post-Graduation)
Alongside job search, explore options for higher education such as an M.Com, MBA (Finance), or advanced professional certifications (CFA, ACCA) to enhance long-term career prospects. Understand the admission requirements and begin preliminary studies for entrance exams like CAT/CMAT if pursuing an MBA.
Tools & Resources
Official websites of B-schools and professional bodies, Career counseling for post-graduation options, Study guides for entrance exams
Career Connection
Further education or advanced certifications can accelerate your career trajectory, open doors to leadership positions, and provide specialized expertise, ensuring sustained professional development and increased earning potential in India and globally.
Program Structure and Curriculum
Eligibility:
- PUC / 10+2 or equivalent examination from a recognized board
Duration: 3 years / 6 semesters
Credits: 148 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 1.1 | Financial Accounting | Core | 4 | Introduction to Accounting, Accounting Principles, Final Accounts of Sole Proprietorship, Hire Purchase & Installment Systems, Departmental Accounts |
| BC 1.2 | Business Economics | Core | 4 | Introduction to Business Economics, Consumer Behavior and Demand Analysis, Production and Cost Analysis, Market Structures and Pricing Decisions, Macroeconomic Aspects |
| BC 1.3 | Computer Fundamentals & Operating System | Core | 4 | Introduction to Computers, Computer Hardware Components, Operating System Concepts, MS Office Applications (Word, Excel, PowerPoint), Networking and Internet Basics |
| BC 1.4 | Business Environment | Core | 4 | Indian Business Environment, Economic Environment, Political and Legal Environment, Socio-Cultural Environment, Technological Environment |
| AECC 1 | Kannada / Alternative English / Sanskrit | Ability Enhancement Compulsory Course | 4 | Language Comprehension, Grammar and Usage, Communication Skills, Literary Appreciation, Translation |
| BC 1.5 | Foundation Course (Human Rights/Constitution/Environment) | Foundation Course | 4 | Human Rights Concepts, Indian Constitution Overview, Environmental Studies Basics, Sustainable Development, Ethical Issues |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 2.1 | Corporate Accounting | Core | 4 | Accounting for Companies, Issue and Forfeiture of Shares, Redemption of Debentures, Final Accounts of Companies, Amalgamation and Reconstruction |
| BC 2.2 | Business Statistics | Core | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers |
| BC 2.3 | Tally with GST | Core | 4 | Introduction to Tally ERP.9, Company Creation & Ledgers, Inventory Management, Voucher Entries & Reports, GST Implementation in Tally |
| BC 2.4 | Business Management | Core | 4 | Nature and Scope of Management, Planning and Decision Making, Organizing and Staffing, Directing and Controlling, Coordination and Motivation |
| AECC 2 | Kannada / Alternative English / Sanskrit | Ability Enhancement Compulsory Course | 4 | Advanced Language Skills, Prose and Poetry Analysis, Creative Writing, Critical Thinking, Cultural Context |
| BC 2.5 | Foundation Course (Indian Culture/Personality Dev.) | Foundation Course | 4 | Indian Cultural Heritage, Values and Ethics, Personality Development, Communication Skills, Time Management |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 3.1 | Income Tax - I | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Profits & Gains of Business or Profession |
| BC 3.2 | Business Law | Core | 4 | Indian Contract Act 1872, Sale of Goods Act 1930, Negotiable Instruments Act 1881, Consumer Protection Act 1986, Intellectual Property Rights |
| BC 3.3 | Marketing Management | Core | 4 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Product Decisions, Pricing and Promotion Strategies |
| BC 3.4 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Cost Concepts and Classification, Material Cost Control, Labour Cost Control, Overheads |
| BC 3.5 | E-Commerce | Core | 4 | Introduction to E-Commerce, E-Commerce Business Models, E-Payment Systems, E-Security Issues, M-Commerce |
| BC 3.6 | Skill Based Course (SEC) | Skill Enhancement Course | 2 | Practical Skill Development, Application-oriented learning, Problem-solving techniques, Industry-relevant tools, Professional communication |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 4.1 | 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 |
| BC 4.2 | Company Law | Core | 4 | Introduction to Company Law, Incorporation of Company, Memorandum & Articles of Association, Shares and Share Capital, Meetings and Resolutions |
| BC 4.3 | Financial Management | Core | 4 | Introduction to Financial Management, Capital Budgeting Decisions, Working Capital Management, Capital Structure Theories, Dividend Policy |
| BC 4.4 | Principles of Auditing | Core | 4 | Introduction to Auditing, Types of Audit, Audit Planning and Procedures, Vouching and Verification, Audit Report |
| BC 4.5 | Entrepreneurship Development | Core | 4 | Concept of Entrepreneurship, Entrepreneurial Environment, Business Idea Generation, Project Formulation, Sources of Finance for Entrepreneurs |
| BC 4.6 | Skill Based Course (SEC) | Skill Enhancement Course | 2 | Advanced Practical Skills, Analytical Techniques, Software Proficiency, Presentation Skills, Group Project Management |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 5.1 | Advanced Financial Accounting | Core | 4 | Valuation of Goodwill and Shares, Amalgamation and Reconstruction, Accounts of Banking Companies, Accounts of Insurance Companies, Liquidation of Companies |
| BC 5.2 | Management Accounting | Core | 4 | Introduction to Management Accounting, Financial Statement Analysis, Fund Flow Statement, Cash Flow Statement, Budgetary Control |
| BC 5.3 | International Business | Core | 4 | Introduction to International Business, Theories of International Trade, Global Business Environment, Foreign Exchange Market, International Financial Institutions |
| BC 5.4 | GST and Customs Duty | Core | 4 | Introduction to GST, Levy and Collection of GST, Input Tax Credit, GST Procedure, Overview of Customs Duty |
| BC 5.5 E-1 | Advanced Corporate Accounting | Elective (Advanced Accounting Group) | 4 | Consolidated Financial Statements, Accounting for Amalgamation, Accounting for Internal Reconstruction, Valuation of Shares and Goodwill, Human Resource Accounting |
| BC 5.6 E-2 | Accounting for Business Decisions | Elective (Advanced Accounting Group) | 4 | Cost-Volume-Profit Analysis, Marginal Costing, Standard Costing, Variance Analysis, Responsibility Accounting |
| BC 5.7 E-1 | Principles and Practice of Banking | Elective (Banking and Insurance Group) | 4 | Banking System in India, Commercial Banks and their Functions, Reserve Bank of India, Customer-Banker Relationship, Types of Accounts and Deposits |
| BC 5.8 E-2 | Banking Operations and Services | Elective (Banking and Insurance Group) | 4 | Negotiable Instruments, Cheques and Endorsements, Loans and Advances, Digital Banking Services, Financial Inclusion |
| BC 5.9 | Skill Based Course (SEC) | Skill Enhancement Course | 2 | Advanced practical applications, Case study analysis, Software for accounting/banking, Professional ethics, Industry visit report |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 6.1 | Project Work | Core | 4 | Research Methodology, Data Collection and Analysis, Report Writing, Presentation Skills, Problem Identification and Solution |
| BC 6.2 | Business Research Methods | Core | 4 | Introduction to Research, Research Design, Sampling Techniques, Data Collection Methods, Data Analysis and Interpretation |
| BC 6.3 | Portfolio Management | Core | 4 | Investment Decisions, Risk and Return Analysis, Portfolio Construction, Portfolio Performance Evaluation, Mutual Funds |
| BC 6.4 | Goods and Services Tax (GST) Advanced | Core | 4 | Advanced Concepts of GST, Specific Provisions under GST, Reverse Charge Mechanism, GST Audit and Assessment, GST Council and Procedures |
| BC 6.5 E-1 | Forensic Accounting and Auditing | Elective (Advanced Accounting Group) | 4 | Introduction to Forensic Accounting, Techniques of Forensic Investigation, Fraud Detection and Prevention, Cyber Forensics, Role of Forensic Auditor |
| BC 6.6 E-2 | Indian Accounting Standards and IFRS | Elective (Advanced Accounting Group) | 4 | Evolution of Accounting Standards, Overview of Indian Accounting Standards (Ind AS), International Financial Reporting Standards (IFRS), Convergence of Ind AS with IFRS, Practical Application of Ind AS |
| BC 6.7 E-1 | Financial Markets and Services | Elective (Banking and Insurance Group) | 4 | Indian Financial System, Money Market Instruments, Capital Market Operations, Mutual Funds and NBFCs, Financial Advisory Services |
| BC 6.8 E-2 | International Banking and Finance | Elective (Banking and Insurance Group) | 4 | Foreign Exchange Market, International Financial Institutions (IMF, World Bank), International Monetary System, International Trade Finance, Risk Management in International Banking |
| BC 6.9 | Skill Based Course (SEC) | Skill Enhancement Course | 2 | Project implementation skills, Advanced data analysis, Entrepreneurial pitch development, Interpersonal communication, Career readiness workshops |
