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B-COM in General at K.S.S. Arts, Science and Commerce College
Dharwad, Karnataka
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About the Specialization
What is General at K.S.S. Arts, Science and Commerce College Dharwad?
This B.Com General program at Kanakadasa Shikshana Samiti''''s Arts & Commerce And Science College, Dharwad focuses on building a strong foundation in core business principles, including accounting, finance, marketing, economics, and management. It is designed to equip students with a comprehensive understanding of business operations and market dynamics, relevant to the diverse and rapidly growing Indian economy. The program emphasizes both theoretical knowledge and practical skills, making graduates industry-ready for various roles.
Who Should Apply?
This program is ideal for fresh 10+2 graduates with a commerce background aspiring to enter the business world. It also caters to individuals seeking a robust foundation for competitive exams like UPSC, banking, or those planning to pursue professional qualifications such as CA, CS, or CMA. Small business owners or those looking to upskill in general business administration will also find value.
Why Choose This Course?
Graduates of this program can expect to secure entry-level positions such as Junior Accountant, Finance Associate, Marketing Executive, Sales Analyst, or Business Development Executive in various Indian companies. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with experienced professionals potentially earning INR 6-12 LPA. The degree provides an excellent launchpad for career growth in banking, financial services, retail, and manufacturing sectors across India.
Student Success Practices
Foundation Stage
Build Strong Accounting Fundamentals- (Semester 1-2)
Dedicate consistent time each day to practice journal entries, ledger posting, trial balances, and final accounts problems. Focus on understanding the conceptual basis behind each accounting principle rather than rote memorization.
Tools & Resources
Textbooks by T.S. Grewal or H.C. Mehrotra, Online tutorials from CAclubindia or ICAI resources, Previous year''''s question papers for practice
Career Connection
A robust accounting foundation is critical for roles in auditing, taxation, financial analysis, and for success in advanced professional courses like CA, CS, or CMA.
Enhance Communication & Presentation Skills- (Semester 1-2)
Actively participate in classroom discussions, join student clubs for debates or public speaking, and practice business communication exercises. Work on improving both verbal and written communication.
Tools & Resources
College debating societies, Toastmasters International (if available nearby), Online courses on business communication and public speaking
Career Connection
Strong communication skills are essential for excelling in interviews, interacting with clients, collaborating effectively in teams, and presenting reports in any corporate or entrepreneurial role.
Develop Basic Computer Proficiency- (Semester 1-2)
Become highly proficient with the MS Office suite, particularly Excel, Word, and PowerPoint. Learn basic data entry, spreadsheet functions, formatting, and presentation creation, which are fundamental for most business tasks.
Tools & Resources
Microsoft Office tutorials (official or third-party), College computer labs for hands-on practice, Free online courses from platforms like GCFGlobal or Coursera
Career Connection
Computer proficiency is a prerequisite for nearly all office jobs in India, streamlines academic tasks, and provides a necessary foundation for computerized accounting and data analysis roles.
Intermediate Stage
Master Practical Accounting Software (Tally)- (Semester 3-4 (especially during and after the SEC course))
Beyond classroom learning, dedicate extra hours to hands-on practice with Tally ERP 9. Focus on company setup, ledger creation, voucher entries, inventory management, and GST compliance in Tally to gain practical expertise.
Tools & Resources
Official Tally software (educational version if available), Authorized Tally training centers, Online Tally courses and YouTube tutorials
Career Connection
Directly prepares students for roles as junior accountants, accounts assistants, and in tax consultancy firms, a highly demanded skill in Indian Small and Medium-sized Enterprises (SMEs).
Gain Industry Exposure via Internships- (Summer breaks after Semester 2 and Semester 4)
Actively seek and undertake short-term internships (1-2 months) during summer breaks or holidays. Look for opportunities in local C.A. firms, banks, small businesses, or retail chains to apply theoretical knowledge in a real-world setting.
Tools & Resources
College placement cell guidance, Local business directories and professional networks, Online internship platforms like Internshala or LinkedIn
Career Connection
Provides invaluable practical experience, helps build professional networks, and significantly enhances the resume for final placements. Offers crucial insights into real-world business operations.
Engage with Tax & Financial News- (Semester 3-5)
Go beyond textbooks by regularly reading financial newspapers (e.g., Economic Times, Business Standard), following budget updates, and understanding how tax laws and economic policies affect businesses and individuals in India.
Tools & Resources
Business newspapers and magazines, Government finance websites (e.g., Ministry of Finance, RBI), Expert blogs and webinars on taxation and finance
Career Connection
Develops commercial awareness and a strong understanding of the economic landscape, which is crucial for roles in financial advisory, tax consulting, investment banking, and competitive exams.
Advanced Stage
Undertake a Comprehensive Project Work- (Semester 6)
Choose a relevant and challenging project topic. Conduct thorough research, collect and analyze data diligently, and prepare a professional report. Seek regular mentorship from faculty members throughout the project duration.
Tools & Resources
College library and online research databases (J-Gate, Google Scholar), Statistical software like Microsoft Excel or basic SPSS, Academic writing and research methodology guides
Career Connection
Showcases critical analytical, research, problem-solving, and presentation skills to potential employers, making graduates more attractive. It is also a valuable stepping stone for postgraduate studies.
Prepare Rigorously for Placements & Higher Studies- (Semester 5-6)
Actively attend placement workshops, diligently practice aptitude tests, participate in mock group discussions, and prepare thoroughly for mock interviews. Simultaneously, research options for CA, CS, CMA, MBA, or M.Com.
Tools & Resources
College placement cell resources and training programs, Online aptitude platforms like IndiaBix or PrepInsta, Career counseling services and university entrance exam guides
Career Connection
Maximizes the chances of securing a desirable job offer or gaining admission into a preferred postgraduate program, laying a solid foundation for a successful career trajectory.
Develop Professional Networking Skills- (Throughout the program, with intensified efforts in Semester 5-6)
Proactively connect with college alumni, guest lecturers, and industry professionals. Attend seminars, webinars, and local industry events to build a strong professional network and gain insights into career paths.
Tools & Resources
LinkedIn for professional networking, College alumni networks and platforms, Industry association events (e.g., ICAI student chapters, local trade bodies)
Career Connection
Effective networking opens doors to unexpected job opportunities, mentorship, and invaluable industry insights, significantly accelerating career growth and professional development in the long run.
Program Structure and Curriculum
Eligibility:
- Pass in Pre-University Course (10+2) or equivalent examination with Commerce subjects from any recognized board.
Duration: 3 years / 6 semesters
Credits: 113 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM1.1 | General English | Language | 3 | Communication Skills, Grammar and Usage, Reading Comprehension, Business Correspondence, Report Writing, Presentation Skills |
| BCOM1.2 | Kannada/Hindi/Sanskrit/Urdu | Language | 3 | Prose and Poetry, Grammar, Functional Language, Cultural Texts, Communication in Regional Language |
| BCOM1.3 | Financial Accounting - I | Core | 4 | Introduction to Accounting, Accounting Cycle, Journal and Ledger, Trial Balance and Final Accounts, Depreciation Accounting, Bills of Exchange |
| BCOM1.4 | Principles of Marketing | Core | 4 | Nature and Scope of Marketing, Marketing Environment, Market Segmentation, Product Life Cycle, Pricing Strategies, Promotion and Distribution |
| BCOM1.5 | Indian Constitution | Ability Enhancement Compulsory Course (AECC) | 2 | Salient Features of Constitution, Fundamental Rights and Duties, Directive Principles of State Policy, Union and State Governments, Judiciary and Electoral System |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM2.1 | General English | Language | 3 | Advanced Communication, Business Etiquette, Official Communication, Public Speaking, Group Discussions, Resume Writing |
| BCOM2.2 | Kannada/Hindi/Sanskrit/Urdu | Language | 3 | Advanced Literary Studies, Translation, Creative Writing, Regional Literature, Language for Business |
| BCOM2.3 | Financial Accounting - II | Core | 4 | Consignment Accounts, Joint Venture Accounts, Royalty Accounts, Departmental Accounts, Branch Accounts, Hire Purchase and Installment Systems |
| BCOM2.4 | Business Management | Core | 4 | Nature and Significance of Management, Planning and Organizing, Staffing and Directing, Controlling and Decision Making, Motivation and Leadership Theories, Managerial Ethics |
| BCOM2.5 | Human Rights and Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Concept of Human Rights, Universal Declaration of Human Rights, Environmental Pollution, Ecosystems and Biodiversity, Sustainable Development, Environmental Protection Acts |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM3.1 | General English | Language | 3 | Advanced Writing, Formal Presentations, Research Paper Writing, Critical Thinking, Argumentation, Professional Communication |
| BCOM3.2 | Kannada/Hindi/Sanskrit/Urdu | Language | 3 | Advanced Functional Language, Business Communication in Regional Language, Journalism, Digital Media Communication, Creative Writing in Native Language |
| BCOM3.3 | Corporate Accounting - I | Core | 4 | Accounting for Shares, Forfeiture and Reissue of Shares, Debentures and Redemption, Underwriting of Shares, Managerial Remuneration, Bonus Issue and Rights Issue |
| BCOM3.4 | Income Tax - I | Core | 4 | Basic Concepts of Income Tax, Residential Status, Exempted Incomes, Income from Salaries, Income from House Property, Deductions under Chapter VI A |
| BCOM3.5 | Entrepreneurial Development | Skill Enhancement Course (SEC) | 2 | Concept of Entrepreneurship, Entrepreneurial Traits, Idea Generation and Opportunity Analysis, Project Formulation and Business Plan, Sources of Finance for Startups, Government Support for Entrepreneurs |
| BCOM3.6 | Business Statistics | Generic Elective (GE) | 4 | Introduction to Statistics, Data Collection and Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM4.1 | General English | Language | 3 | Report Writing, Official Correspondence, Soft Skills for Workplace, Interview Preparation, Professional Ethics, Teamwork and Collaboration |
| BCOM4.2 | Kannada/Hindi/Sanskrit/Urdu | Language | 3 | Business Correspondence, Official Translation, Public Relations, Advertising in Regional Media, Media Studies |
| BCOM4.3 | Corporate Accounting - II | Core | 4 | Amalgamation of Companies, Absorption and External Reconstruction, Liquidation of Companies, Valuation of Shares and Goodwill, Banking Companies Accounts, Insurance Companies Accounts |
| BCOM4.4 | Income Tax - II | Core | 4 | Income from Business or Profession, Capital Gains, Income from Other Sources, Clubbing of Income, Set-off and Carry Forward of Losses, Assessment of Individuals |
| BCOM4.5 | Computerized Accounting (Tally) | Skill Enhancement Course (SEC) | 2 | Introduction to Tally ERP 9, Company Creation and Ledgers, Voucher Entries and Accounting Records, Inventory Management in Tally, Payroll Accounting, GST Implementation in Tally |
| BCOM4.6 | Banking Law & Practice | Generic Elective (GE) | 4 | Banker and Customer Relationship, Negotiable Instruments Act, Types of Cheques and Crossings, Endorsement and Payment of Cheques, E-banking and Digital Payments, Reserve Bank of India Functions |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM5.1 | Cost Accounting - I | Core | 4 | Introduction to Cost Accounting, Cost Concepts and Classification, Material Costing Methods, Labor Costing and Control, Overhead Costing and Allocation, Activity-Based Costing |
| BCOM5.2 | Company Law & Secretarial Practice | Core | 4 | Company Formation and Incorporation, Memorandum and Articles of Association, Share Capital and Debentures, Company Meetings and Resolutions, Appointment and Powers of Directors, Winding Up of Companies |
| BCOM5.3A | Advanced Accounting | Discipline Specific Elective (DSE) | 4 | Accounting Standards (Ind AS), Partnership Accounts, Insolvency Accounts, Accounting for Non-Profit Organizations, Government Accounting, Farm Accounting |
| BCOM5.4B | Financial Management | Discipline Specific Elective (DSE) | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Policy |
| BCOM5.5 | Principles of Insurance | Open Elective (OE) | 3 | Concept and Principles of Insurance, Types of Insurance (Life, General), Reinsurance, Regulatory Framework (IRDAI), Claim Settlement Process, Insurance Products |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCOM6.1 | Cost Accounting - II | Core | 4 | Process Costing, Joint and By-Product Costing, Standard Costing and Variance Analysis, Budgetary Control, Marginal Costing, Cost-Volume-Profit Analysis |
| BCOM6.2 | Auditing | Core | 4 | Introduction to Auditing, Types of Audit, Internal Control System, Vouching and Verification, Audit of Assets and Liabilities, Auditor''''s Report and Liabilities |
| BCOM6.3A | Management Accounting | Discipline Specific Elective (DSE) | 4 | Ratio Analysis, Fund Flow and Cash Flow Statements, Break-Even Analysis, Budgetary Control, Standard Costing, Responsibility Accounting |
| BCOM6.4B | International Finance | Discipline Specific Elective (DSE) | 4 | International Financial System, Foreign Exchange Market, Exchange Rate Theories, International Capital Budgeting, International Working Capital Management, Currency Risk Management |
| BCOM6.5 | Project Work / Internship | Project | 6 | Research Methodology, Data Collection and Analysis, Report Writing, Presentation Skills, Problem Identification and Solving, Industry Application |
