

BCOM in General at Kuvempu First Grade College


Mysuru, Karnataka
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About the Specialization
What is GENERAL at Kuvempu First Grade College Mysuru?
This B.Com General program at Kuvempu Vidyavardhaka Trust, Mysuru, focuses on providing a comprehensive understanding of core commerce disciplines. In the Indian context, this program is highly relevant for building foundational knowledge in accounting, finance, management, and taxation, essential for various industries. It emphasizes a broad-based curriculum, preparing students for diverse roles in the rapidly evolving Indian business landscape.
Who Should Apply?
This program is ideal for 10+2 graduates with a keen interest in business and commerce, seeking entry into the professional world. It also caters to those aiming for careers in accounting, finance, banking, or aspiring to pursue higher education like M.Com, CA, CS, or CMA in India. Specific prerequisite backgrounds typically include a strong grasp of mathematics and economics from their pre-university studies.
Why Choose This Course?
Graduates of this program can expect to secure entry-level positions in accounting, auditing, taxation, banking, and financial services sectors across India. Entry-level salaries typically range from INR 2.5 to 4.5 lakhs per annum, with significant growth trajectories for experienced professionals. The curriculum often aligns with foundational knowledge required for professional certifications such as CA, CS, and CMA, providing a strong academic base.

Student Success Practices
Foundation Stage
Build Strong Conceptual Foundations- (Semester 1-2)
Actively participate in lectures for subjects like Financial Accounting and Business Mathematics. Focus on understanding the ''''why'''' behind concepts rather than rote memorization. Practice problems daily to solidify your understanding.
Tools & Resources
NCERT Commerce textbooks, Reference books (e.g., TS Grewal for Accounting), Khan Academy, Basic accounting software tutorials (e.g., Tally basics)
Career Connection
A strong grasp of fundamentals is crucial for higher-level subjects, professional exams, and entry-level roles in accounting, finance, and data analysis in India.
Develop Digital Fluency and Soft Skills- (Semester 1-2)
Leverage ''''Digital Fluency'''' and English courses to enhance practical computer skills like MS Office proficiency and effective internet research. Actively participate in college workshops for public speaking and presentation skills.
Tools & Resources
Microsoft Learn modules for Office skills, Online English grammar resources, TED Talks for presentation inspiration, College communication and debate clubs
Career Connection
Essential for professional communication, data handling, and general office productivity, highly valued by Indian employers in any sector.
Engage in Peer Learning and Study Groups- (Semester 1-2)
Form small study groups with classmates to discuss difficult topics, solve complex problems together, and prepare for internal and external assessments. Teaching concepts to peers also reinforces your own learning.
Tools & Resources
College library study rooms, Online collaboration tools (e.g., Google Docs), Whiteboards and brainstorming sessions
Career Connection
Fosters teamwork, critical thinking, and communication skills, which are vital for collaborative corporate environments in India.
Intermediate Stage
Seek Early Industry Exposure through Internships/Projects- (Semester 3-5 (especially after Sem 4))
Actively search for short-term internships or project opportunities, even during semester breaks. Focus on gaining hands-on experience in areas like accounting firms, small businesses, or local banks in Mysuru or nearby cities.
Tools & Resources
LinkedIn, Internshala platform, College placement cell, Local business directories and professional networks
Career Connection
Practical experience significantly boosts employability, provides networking opportunities, and helps clarify career interests in the dynamic Indian market.
Specialize through Electives and Certifications- (Semester 3-5)
Choose Open Electives strategically based on your career aspirations, for example, E-Commerce or Human Resource Management. Consider pursuing basic online certifications in Tally, advanced Excel, or digital marketing to add specialized, in-demand skills.
Tools & Resources
NPTEL courses, Coursera/Udemy specialized programs, Tally Education certifications, Microsoft Excel expert certifications
Career Connection
Differentiates your profile from other graduates, demonstrates proactive learning, and provides specific skills highly sought after for various roles in the Indian job market.
Participate in Commerce Fests and Competitions- (Semester 3-5)
Join college commerce clubs and actively participate in inter-collegiate fests, business quizzes, debate competitions, and case study challenges. This builds confidence and practical application of theoretical knowledge.
Tools & Resources
College notice boards and student organization portals, Social media groups for commerce events, General knowledge and business news publications
Career Connection
Enhances critical thinking, problem-solving, presentation skills, and networking abilities, which are important for leadership and growth in Indian companies.
Advanced Stage
Intensive Placement and Professional Exam Preparation- (Semester 6-8)
Begin rigorous preparation for campus placements or competitive professional exams like CA, CS, CMA, UPSC, or banking exams. Focus on aptitude, reasoning, quantitative ability, and practice mock interviews regularly.
Tools & Resources
Online test platforms (e.g., Indiabix, PrepInsta), Specialized coaching institutes, Previous year question papers, College placement cell workshops and guidance
Career Connection
Directly prepares you for securing desired jobs or gaining admission into prestigious professional programs immediately after graduation in India.
Undertake a Comprehensive Research Project/Dissertation- (Semester 7-8)
For students pursuing the 4-year Honours/Research degree, choose a relevant business problem for your final research project. Apply theoretical knowledge to real-world scenarios, utilizing appropriate data analysis tools and methodologies.
Tools & Resources
Statistical software (e.g., SPSS, R, Python for data analysis), Academic databases (e.g., JSTOR, Google Scholar), Faculty mentors and research guides
Career Connection
Develops advanced analytical, research, and problem-solving skills, highly valued for roles in consulting, market research, and academic pursuits.
Develop Mentorship and Networking for Career Advancement- (Semester 6-8)
Actively seek mentorship from faculty, alumni, or industry professionals who can offer guidance and insights. Attend industry seminars, workshops, and career fairs to expand your professional network within the Indian business community.
Tools & Resources
LinkedIn for professional networking, Alumni networks of Kuvempu Vidyavardhaka Trust institutions, Industry association events and webinars, Career counseling services
Career Connection
Provides invaluable guidance, opens doors to hidden job opportunities, and builds crucial professional relationships essential for long-term career growth in India.
Program Structure and Curriculum
Eligibility:
- PUC / 10+2 Pass from a recognized board (as per Sri Kuvempu First Grade College, affiliated under the Trust)
Duration: 4 years / 8 semesters
Credits: Minimum 160 credits for 4-year program Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| MIL-I/AECC-I | Kannada / Alternative English (MIL/AECC) | Ability Enhancement Compulsory Course (AECC) | 2 | Language skills, Grammar fundamentals, Prose and poetry appreciation, Basic communication techniques, Cultural context of language |
| AECC-III | English (AECC) | Ability Enhancement Compulsory Course (AECC) | 2 | Communicative English, Grammar and vocabulary, Reading comprehension, Writing skills, Spoken English practice |
| DSC-1 | Financial Accounting - I | Discipline Specific Core (DSC) | 4 | Introduction to Accounting, Accounting Process, Books of Accounts, Trial Balance preparation, Final Accounts of Sole Proprietorship |
| DSC-2 | Principles of Management | Discipline Specific Core (DSC) | 4 | Nature and Importance of Management, Planning and Decision Making, Organizing principles, Staffing and Directing functions, Coordination and Control |
| DSC-3 | Fundamentals of Business Mathematics | Discipline Specific Core (DSC) | 4 | Basic Mathematical Concepts, Commercial Arithmetic (Ratios, Interest), Set Theory, Matrices and Determinants, Differential Calculus basics |
| SEC-1 | Digital Fluency | Skill Enhancement Course (SEC) | 2 | Introduction to Digital Fluency, Office Productivity Tools, Internet and E-mail applications, Social Media and Digital Security, Digital Business concepts |
| VAC-1 | Environmental Studies | Value Added Course (VAC) | 1 | Introduction to Environment, Natural Resources, Ecosystems and Biodiversity, Environmental Pollution, Social Issues and the Environment |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| MIL-II/AECC-II | Kannada / Alternative English (MIL/AECC) | Ability Enhancement Compulsory Course (AECC) | 2 | Advanced language structures, Grammar in context, Literary analysis, Effective communication strategies, Cultural expressions |
| AECC-IV | English (AECC) | Ability Enhancement Compulsory Course (AECC) | 2 | Advanced communication techniques, Presentation skills, Report writing, Public speaking, Group discussion strategies |
| DSC-4 | Financial Accounting - II | Discipline Specific Core (DSC) | 4 | Partnership Accounts Fundamentals, Admission of a Partner, Retirement / Death of a Partner, Dissolution of Partnership Firms, Branch Accounts |
| DSC-5 | Business Law | Discipline Specific Core (DSC) | 4 | Indian Contract Act, Special Contracts, Sale of Goods Act, Negotiable Instruments Act, Consumer Protection Act |
| DSC-6 | Business Statistics | Discipline Specific Core (DSC) | 4 | Introduction to Statistics, Measures of Central Tendency & Dispersion, Correlation and Regression analysis, Index Numbers, Time Series Analysis |
| SEC-2 | Tally | Skill Enhancement Course (SEC) | 2 | Introduction to Tally ERP.9, Masters in Tally (Ledgers, Stock Items), Vouchers in Tally (Purchase, Sales, Payment), Reports generation in Tally, GST Accounting in Tally |
| VAC-2 | Yoga and Meditation | Value Added Course (VAC) | 1 | Introduction to Yoga Philosophy, Basic Asanas (postures), Pranayama (breathing techniques), Meditation techniques, Health benefits of Yoga |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-7 | Financial Accounting - III | Discipline Specific Core (DSC) | 4 | Accounts of Non-Profit Organizations, Hire Purchase System accounting, Installment System accounting, Departmental Accounts, Voyage Accounts |
| DSC-8 | Corporate Accounting - I | Discipline Specific Core (DSC) | 4 | Issue of Shares and Debentures, Forfeiture and Reissue of Shares, Redemption of Preference Shares, Redemption of Debentures, Underwriting of Shares and Debentures |
| DSC-9 | 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 |
| OE-1 | Introduction to Banking & Insurance | Open Elective (OE) | 3 | Basics of Banking Operations, Types of Banks and Functions, Banking Services and Products, Principles of Insurance, Types of Insurance (Life, General) |
| SEC-3 | Retail Management | Skill Enhancement Course (SEC) | 2 | Introduction to Retailing, Retail Formats and Theories, Retail Location and Layout, Merchandise Management, Retail Promotion and Customer Service |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-10 | Corporate Accounting - II | Discipline Specific Core (DSC) | 4 | Valuation of Goodwill and Shares, Amalgamation of Companies, Absorption and External Reconstruction, Internal Reconstruction, Accounting for Banking Companies |
| DSC-11 | Cost Accounting - I | Discipline Specific Core (DSC) | 4 | Introduction to Cost Accounting, Material Costing Control, Labour Costing Control, Overheads Allocation and Absorption, Unit and Job Costing |
| DSC-12 | Income Tax - II | Discipline Specific Core (DSC) | 4 | Capital Gains, Income from Other Sources, Clubbing of Income and Aggregation, Set-off and Carry Forward of Losses, Deductions from Gross Total Income |
| OE-2 | E-Commerce | Open Elective (OE) | 3 | Introduction to E-Commerce, E-Business Models, E-Marketing and Advertising, E-Payment Systems, Legal and Security Issues in E-Commerce |
| SEC-4 | Financial Literacy | Skill Enhancement Course (SEC) | 2 | Personal Financial Planning, Savings and Investment Basics, Debt Management Strategies, Insurance Planning, Retirement Planning Fundamentals |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-13 | Principles of Marketing | Discipline Specific Core (DSC) | 4 | Introduction to Marketing, Marketing Environment Analysis, Consumer Behavior, Market Segmentation, Targeting, Positioning, Marketing Mix (4 Ps) |
| DSC-14 | Auditing | Discipline Specific Core (DSC) | 4 | Introduction to Auditing, Internal Control System, Audit Procedures and Techniques, Vouching and Verification, Audit Report preparation |
| DSC-15 | Goods and Services Tax (GST) | Discipline Specific Core (DSC) | 4 | Introduction to GST, Levy and Collection of GST, Input Tax Credit mechanism, Registration and Returns under GST, Assessment and Audit under GST |
| OE-3 | Human Resource Management | Open Elective (OE) | 3 | Introduction to HRM, Human Resource Planning, Recruitment and Selection processes, Training and Development, Performance Appraisal methods |
| IP/PW-1 | Internship / Project Work - I | Internship/Project Work (IP/PW) | 2 | Problem Identification for Project, Data Collection Methods, Basic Data Analysis Tools, Report Writing fundamentals, Presentation Skills |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-16 | 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-17 | Financial Management | Discipline Specific Core (DSC) | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting decisions, Working Capital Management, Cost of Capital estimation |
| DSC-18 | Indian Financial System | Discipline Specific Core (DSC) | 4 | Structure of Indian Financial System, Money Market operations, Capital Market operations, Financial Instruments, Financial Regulators (RBI, SEBI) |
| OE-4 | Stock Market Operations | Open Elective (OE) | 3 | Introduction to Stock Market, Primary Market (IPOs), Secondary Market Trading, Trading Mechanisms and Regulations, Stock Market Analysis basics |
| IP/PW-2 | Internship / Project Work - II | Internship/Project Work (IP/PW) | 2 | Advanced Data Analysis for Projects, Refined Research Methodology, Field Study and Observation, Project Implementation and Monitoring, Comprehensive Report and Viva-Voce |
Semester 7
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-19 | Advanced Corporate Accounting | Discipline Specific Core (DSC) | 4 | Consolidation of Accounts, Accounting for Amalgamation, Indian Accounting Standards (Ind AS), Human Resource Accounting, Social Responsibility Accounting |
| DSC-20 | Strategic Management | Discipline Specific Core (DSC) | 4 | Strategic Planning Process, Environmental Analysis, Strategic Alternatives Formulation, Strategy Implementation Challenges, Strategic Control and Evaluation |
| MajorElective-1 | International Business | Major Elective (Specialization) | 4 | Globalization and Trade Theories, International Financial System, Foreign Exchange Markets, International Marketing Strategies, Export-Import Documentation and Procedures |
| OE-5 | Logistics and Supply Chain Management | Open Elective (OE) | 3 | Introduction to Supply Chain Management, Logistics Operations, Inventory Management, Transportation and Warehousing, Global Supply Chains |
| SEC-5 | Research Methodology for Business | Skill Enhancement Course (SEC) | 2 | Business Research Process, Research Design Types, Data Collection Techniques, Sampling Methods, Data Analysis and Interpretation |
Semester 8
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| MRPD-1 | Business Research Project / Dissertation | Major Research Project/Dissertation | 6 | Research Proposal Development, Literature Review and Gap Identification, Empirical Study Design, Statistical Analysis using Software, Thesis Writing and Oral Defense |
| MajorElective-2 | Business Ethics & Corporate Governance | Major Elective (Specialization) | 4 | Ethical Theories in Business, Corporate Social Responsibility, Corporate Governance Frameworks, Role of Board of Directors, Whistleblowing Mechanisms |
| MajorElective-3 | Financial Derivatives & Risk Management | Major Elective (Specialization) | 4 | Introduction to Derivatives, Futures Contracts, Options Contracts, Swaps and their applications, Hedging and Speculation Strategies |
| OE-6 | Artificial Intelligence in Business | Open Elective (OE) | 3 | Introduction to Artificial Intelligence, Machine Learning Basics, AI Applications in Finance, AI Applications in Marketing, Ethical Considerations in AI |
| SEC-6 | Professional Communication for Commerce | Skill Enhancement Course (SEC) | 2 | Business Correspondence, Effective Presentation Skills, Interview Techniques, Negotiation Skills, Digital Communication Etiquette |




