
B-COM in General at Koneru Lakshmaiah Education Foundation (Deemed to be University)


Guntur, Andhra Pradesh
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About the Specialization
What is General at Koneru Lakshmaiah Education Foundation (Deemed to be University) Guntur?
This B.Com General program at Koneru Lakshmaiah Education Foundation focuses on providing a comprehensive understanding of core commerce principles and practices essential for various business functions. It equips students with foundational knowledge in accounting, finance, marketing, and management, relevant to India''''s dynamic economic landscape, preparing them for diverse entry-level roles across industries.
Who Should Apply?
This program is ideal for recent 10+2 graduates with a commerce background seeking a broad-based education in business. It attracts individuals aspiring to careers in accounting, banking, financial services, or general management within Indian corporations, as well as those planning to pursue higher studies like M.Com, MBA, or professional certifications such as CA/CS/CMA.
Why Choose This Course?
Graduates of this program can expect to pursue career paths in accounting, banking, financial services, retail management, and marketing roles across India. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential. The curriculum provides a strong base for professional certifications and advanced degrees, facilitating upward mobility in Indian companies.

Student Success Practices
Foundation Stage
Build Strong Conceptual Foundations- (Semester 1-2)
Focus on thoroughly understanding core subjects like Financial Accounting and Business Economics. Attend all lectures, take detailed notes, and utilize textbook examples. Form study groups to discuss complex topics and clarify doubts, reinforcing fundamental concepts.
Tools & Resources
University library resources, Moodle/LMS for course materials, Peer study groups, Introductory accounting software tutorials
Career Connection
A solid foundation is critical for all subsequent commerce subjects and forms the bedrock for professional examinations and entry-level analytical roles.
Enhance Communication and Digital Literacy- (Semester 1-2)
Actively participate in English and Professional Communication classes to refine written and verbal skills. Simultaneously, hone digital fluency by mastering MS Office suite and basic data entry tools, essential for modern business operations. Practice public speaking and presentation skills.
Tools & Resources
Grammarly, LinkedIn Learning for MS Office tutorials, University language labs, Departmental workshops on digital tools
Career Connection
Effective communication and digital proficiency are vital soft skills employers seek, crucial for interviews, client interaction, and efficient workflow in any Indian business.
Engage in Early Skill-Building Workshops- (Semester 1-2)
Seek out and participate in university-organized workshops on basic financial modeling, Tally ERP, or introductory data analysis. These hands-on sessions provide practical exposure beyond theory and help identify areas of interest early on.
Tools & Resources
Tally.ERP 9 demo versions, Excel tutorials, University career services workshops
Career Connection
Early exposure to practical tools makes students more attractive for internships and entry-level positions, giving them a competitive edge in the Indian job market.
Intermediate Stage
Gain Practical Exposure through Internships/Projects- (Semester 3-5)
Actively search for and complete short-term internships during semester breaks, especially after semesters 4 and 5. Focus on roles in accounting firms, banks, or corporate finance departments to apply theoretical knowledge and understand industry dynamics. Participate in industrial projects assigned in the curriculum.
Tools & Resources
LinkedIn, Internshala, University placement cell, Industry mentorship programs
Career Connection
Practical experience is highly valued by Indian recruiters. Internships enhance resume, build professional networks, and often lead to pre-placement offers.
Specialize through Certifications and Advanced Learning- (Semester 3-5)
While B.Com General provides a broad base, identify areas of interest (e.g., taxation, marketing) and pursue online certifications or advanced courses. Engage with faculty for guidance on specialized topics to deepen expertise in chosen domains.
Tools & Resources
NPTEL courses, Coursera, Udemy, Certifications in Tally, GST, or digital marketing
Career Connection
Specialized skills differentiate graduates and open doors to niche roles, potentially leading to higher starting salaries in India''''s competitive job market.
Participate in Case Study Competitions and Quizzes- (Semester 3-5)
Actively engage in inter-college business quizzes, case study competitions, and mock stock market events. This enhances analytical thinking, problem-solving abilities, and teamwork skills while applying theoretical knowledge to real-world scenarios.
Tools & Resources
E-cell events, College clubs, Business news journals, Online business simulation games
Career Connection
Such participation demonstrates initiative and practical application skills, making candidates stand out in recruitment processes and fostering an entrepreneurial mindset.
Advanced Stage
Intensive Placement Preparation and Mock Interviews- (Semester 6)
Dedicate significant time to preparing for campus placements. This includes extensive practice with aptitude tests, group discussions, and mock interviews. Seek feedback from career counselors and faculty to refine interview techniques and resume content.
Tools & Resources
Placement cell resources, Online aptitude platforms (e.g., IndiaBix), Mock interview panels, Company-specific preparation materials
Career Connection
Thorough preparation directly impacts placement success, securing desirable roles in reputable Indian companies across various sectors.
Network with Industry Professionals- (Semester 6)
Attend industry seminars, workshops, and guest lectures organized by the university. Connect with alumni and professionals on platforms like LinkedIn. These connections can provide insights, mentorship, and potential job leads beyond campus placements.
Tools & Resources
LinkedIn, Alumni network events, Industry conferences, Career fairs
Career Connection
Networking is crucial for long-term career growth, opening doors to opportunities that might not be advertised and providing invaluable industry insights.
Focus on Comprehensive Project and Internship Outcomes- (Semester 6)
Ensure the final year project and internship are executed with diligence, producing high-quality reports and presentations. These serve as tangible evidence of skills and knowledge, critical for showcasing practical abilities to potential employers during final interviews.
Tools & Resources
Project guidelines, Faculty mentors, Industry supervisors, Presentation software
Career Connection
A well-executed project and successful internship are powerful resume builders, demonstrating problem-solving capabilities and real-world experience, leading to better placement opportunities.
Program Structure and Curriculum
Eligibility:
- Intermediate or its equivalent with 40% Marks in aggregate with commerce related subjects.
Duration: 3 years (6 semesters)
Credits: 82 Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 22CO1101 | Financial Accounting I | Core | 3 | Introduction to Accounting, Accounting Process, Final Accounts of Sole Proprietorship, Accounting for Non-Profit Organizations, Valuation of Goodwill and Shares |
| 22CO1102 | Business Economics | Core | 3 | Introduction to Economics, Demand and Supply Analysis, Production and Cost Analysis, Market Structures, Pricing Strategies |
| 22CO1103 | Business Organization and Management | Core | 3 | Nature of Business, Forms of Business Organization, Functions of Management, Planning and Organizing, Staffing, Directing and Controlling |
| 22GN1101 | English for Communication | Ability Enhancement | 3 | Grammar and Vocabulary, Reading Comprehension, Writing Skills, Listening and Speaking, Presentation Skills |
| 22GN1201 | Digital Fluency | Skill Enhancement | 1 | Digital Devices and Networks, Internet and Web Browsing, Cyber Security and Ethics, Digital Applications for Business, E-governance Services |
| 22GN1202 | Environmental Studies | Ability Enhancement | 1 | Ecosystems and Biodiversity, Environmental Pollution, Natural Resources Management, Environmental Ethics, Sustainable Development |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 22CO1104 | Financial Accounting II | Core | 3 | Consignment Accounts, Joint Venture Accounts, Branch Accounts, Departmental Accounts, Royalty Accounts |
| 22CO1105 | Business Statistics | Core | 3 | Introduction to Statistics, Data Collection and Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis |
| 22CO1106 | Business Law | Core | 3 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019, Indian Partnership Act, 1932 |
| 22GN1102 | Professional Communication | Ability Enhancement | 3 | Business Correspondence, Report Writing, Public Speaking, Group Discussions, Interview Skills |
| 22GN1203 | Ethical and Human Values | Skill Enhancement | 1 | Ethics in Business, Personal and Professional Ethics, Human Values and Society, Corporate Social Responsibility, Value-based Decision Making |
| 22GN1204 | Indian Constitution | Ability Enhancement | 1 | Preamble and Fundamental Rights, Directive Principles of State Policy, Union and State Governments, Indian Judiciary System, Local Self-Government |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 22CO1107 | Corporate Accounting | Core | 3 | Issue of Shares and Debentures, Redemption of Preference Shares, Final Accounts of Companies, Valuation of Shares, Amalgamation and Reconstruction |
| 22CO1108 | Banking and Financial Services | Core | 3 | Commercial Banking System, Reserve Bank of India, Money Market, Capital Market and Instruments, Mutual Funds and Insurance |
| 22CO1109 | Income Tax Law and Practice | Core | 3 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Heads of Income, Deductions from Gross Total Income, Assessment of Individual |
| 22CO2101 | Computers in Business | Skill Enhancement | 2 | Fundamentals of Computers, MS Office Applications (Word, Excel, PowerPoint), Tally ERP, Internet and E-Business, Data Analysis Tools |
| 22GN1103 | Critical Thinking and Problem Solving | Ability Enhancement | 3 | Logic and Reasoning, Problem Identification, Decision Making Techniques, Creative Thinking, Analytical Skills Development |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 22CO1110 | Cost Accounting | Core | 3 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Marginal Costing and Break-Even Analysis |
| 22CO1111 | Auditing and Corporate Governance | Core | 3 | Introduction to Auditing, Audit Planning and Procedures, Internal Control System, Company Audit, Corporate Governance Principles |
| 22CO1112 | Entrepreneurship Development | Core | 3 | Concept of Entrepreneurship, Entrepreneurial Process, Business Plan Formulation, Small Business Management, Sources of Finance for Start-ups |
| 22CO2102 | E-Commerce | Skill Enhancement | 2 | Introduction to E-Commerce, E-Commerce Models, Online Payment Systems, Digital Marketing Strategies, Security and Legal Aspects of E-Commerce |
| 22GN1104 | Universal Human Values | Ability Enhancement | 3 | Understanding Harmony in the Human Being, Harmony in the Family and Society, Harmony in Nature and Existence, Implications of Right Understanding, Professional Ethics |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 22CO1113 | Management Accounting | Core | 3 | Introduction to Management Accounting, Financial Statement Analysis, Ratio Analysis, Fund Flow Statement, Cash Flow Statement |
| 22CO1114 | Goods and Services Tax (GST) | Core | 3 | Introduction to GST, Levy and Collection of GST, Input Tax Credit, GST Registration and Returns, Valuation and Payment of GST |
| 22CO1115 | Marketing Management | Core | 3 | Introduction to Marketing, Marketing Environment, Marketing Mix, Product and Pricing Decisions, Promotion and Distribution Channels |
| 22CO2103 | Digital Marketing | Skill Enhancement | 2 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Social Media Marketing, Content Marketing, Email Marketing |
| 22CO2201 | Industrial Project | Project | 2 | Project Identification, Research Design and Methodology, Data Collection and Analysis, Report Writing, Project Presentation |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 22CO1116 | Financial Management | Core | 3 | Objectives of Financial Management, Capital Budgeting Decisions, Working Capital Management, Cost of Capital, Capital Structure Theories |
| 22CO1117 | Human Resource Management | Core | 3 | Introduction to HRM, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal and Compensation |
| 22CO1118 | Research Methodology | Core | 3 | Introduction to Research, Research Process and Design, Sampling Techniques, Data Collection Methods, Data Analysis and Interpretation |
| 22CO2202 | Comprehensive Viva-Voce | Project | 2 | Overall B.Com concepts, Communication Skills, Critical Thinking, Problem-Solving Abilities, General Business Awareness |
| 22CO2203 | Internship | Project | 2 | Practical Application of Knowledge, Industry Exposure, Skill Enhancement, Professional Networking, Internship Report and Presentation |




