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B-COM in General at L.K. Khot Arts College
Belagavi, Karnataka
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About the Specialization
What is General at L.K. Khot Arts College Belagavi?
This B.Com General program at L.K. Khot Arts Degree College, Belagavi, focuses on building a robust foundation in core commerce disciplines like accounting, finance, marketing, and management. It provides a comprehensive understanding of business operations and economic principles, preparing students for diverse roles in India''''s rapidly evolving commercial landscape. The curriculum is designed to impart essential theoretical knowledge and practical skills relevant to various industry sectors.
Who Should Apply?
This program is ideal for 10+2 graduates with an interest in business and commerce, seeking entry into the corporate world or pursuing professional qualifications. It also caters to aspiring entrepreneurs who wish to understand the fundamentals of managing a business, and those aiming for higher education like MBA or specialized postgraduate courses in finance or accounting. Students with a knack for numbers, problem-solving, and critical thinking will thrive.
Why Choose This Course?
Graduates of this program can expect to secure entry-level positions in accounting firms, banks, financial institutions, retail, and other commercial sectors across India. Typical starting salaries range from INR 2.5 LPA to 4.5 LPA, with significant growth potential for experienced professionals. The degree also serves as a strong foundation for pursuing professional certifications like CA, CS, CMA, or further academic pursuits such as MBA and M.Com, enhancing long-term career trajectories.
Student Success Practices
Foundation Stage
Master Core Accounting & Management Principles- (Semester 1-2)
Dedicate time to thoroughly understand Financial Accounting and Principles of Management. Practice problem-solving regularly for accounting and analyze case studies for management concepts. This foundational knowledge is crucial for all subsequent commerce studies.
Tools & Resources
Textbooks prescribed by RCUB, Online tutorials (e.g., ICAI resources for basic accounting), Peer study groups
Career Connection
A strong grasp of fundamentals is essential for entry-level roles in finance, accounting, and business operations, and forms the base for professional exams like CA or MBA entrance.
Enhance Business Communication & Digital Literacy- (Semester 1-2)
Actively participate in language classes, focusing on written and verbal business communication. Utilize digital fluency courses to master MS Office, email etiquette, and online research skills. Practice presentations and group discussions regularly.
Tools & Resources
English language labs, Online platforms for public speaking (e.g., Toastmasters clubs if available), Microsoft Office tutorials, LinkedIn Learning for communication skills
Career Connection
Effective communication and digital proficiency are non-negotiable skills for any corporate role, significantly impacting interview performance and workplace productivity.
Develop Foundational Analytical Skills- (Semester 1-2)
Focus on developing analytical skills through Business Mathematics and Statistics. Practice quantitative problems, interpret data, and understand basic statistical concepts. Engage in discussions on Indian Financial System to connect theory with real-world scenarios.
Tools & Resources
Mathematics textbooks, Excel for basic data analysis, Business news and financial journals for current affairs
Career Connection
Analytical thinking and basic quantitative skills are vital for roles in finance, market research, and data analysis, preparing students for logical problem-solving in business.
Intermediate Stage
Practical Application of Taxation & Business Law- (Semester 3-4)
Engage deeply with Income Tax and GST concepts, solving practical problems and understanding their real-world application for businesses in India. Study Business Regulations with a focus on case studies to grasp legal implications in commerce.
Tools & Resources
Taxmann publications, GST portal, Legal case study repositories, Guest lectures by CAs/Tax consultants
Career Connection
Expertise in Indian taxation and business law is highly valued in accounting firms, corporate legal departments, and compliance roles, opening doors to lucrative career paths.
Cultivate Financial Acumen and Cost Control- (Semester 3-4)
Focus on understanding Financial Management principles, capital budgeting, and working capital. Master Cost Accounting techniques to analyze and control business expenses. Apply these concepts to hypothetical business scenarios.
Tools & Resources
Financial calculators, Investment journals, Online financial news portals, Simulations of business costing
Career Connection
Strong financial management and cost accounting skills are critical for roles in corporate finance, financial planning, budget analysis, and management consulting, commanding higher salaries.
Participate in Skill Enhancement Workshops- (Semester 3-4)
Actively seek and participate in skill enhancement workshops relevant to your interests, such as data analytics, advanced Excel, or basic programming for business applications. Apply these skills in minor projects or assignments.
Tools & Resources
Coursera/edX for certification courses, College workshops on specific software, Industry-led bootcamps if accessible
Career Connection
Acquiring specialized skills beyond the core curriculum makes students more competitive for entry-level jobs and internships, demonstrating initiative and practical capability.
Advanced Stage
Undertake Comprehensive Project Work- (Semester 6)
Approach the final year project with seriousness, choosing a relevant industry topic. Focus on rigorous data collection, analysis, and report writing, ensuring a well-researched and presented output that showcases your cumulative learning.
Tools & Resources
Research methodologies books, Statistical software (e.g., SPSS Basic/Excel), Academic databases, Mentorship from faculty
Career Connection
A strong project demonstrates research capabilities, problem-solving skills, and domain knowledge, highly attractive to recruiters for management trainee or analyst roles.
Prepare for Industry Readiness and Global Exposure- (Semester 5-6)
Focus on subjects like International Business and E-Commerce to understand global market dynamics and digital business trends. Attend seminars or webinars on current affairs, economic policies, and trade agreements relevant to India and the world.
Tools & Resources
Business magazines (e.g., Business Standard, Economic Times), Online courses on global trade, Industry reports and market analyses
Career Connection
Understanding international business and e-commerce makes graduates suitable for roles in import/export, digital marketing, online operations, and global supply chain management.
Initiate Early Career Planning & Placement Preparation- (Semester 5-6)
Start preparing for placements or higher education entrances early. Attend career counseling sessions, mock interviews, and resume-building workshops. Network with alumni and industry professionals to explore job opportunities and gain insights.
Tools & Resources
Career guidance cells, Online job portals (Naukri, LinkedIn), Aptitude test preparation materials, Professional networking events
Career Connection
Proactive career planning and robust placement preparation significantly increase the chances of securing desirable job offers or admission to prestigious postgraduate programs right after graduation.
Program Structure and Curriculum
Eligibility:
- Passed the Two Years Pre-University Examination conducted by the Pre-University Education Board in the State of Karnataka or any other examination considered as equivalent thereto by Rani Channamma University, Belagavi.
Duration: 3 years (6 semesters)
Credits: 144 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C1.1 | Language-I (Elective) | Core (Language) | 3 | Prose and Poetry, Grammar and Usage, Communication Skills, Literary Forms, Cultural Context |
| C1.2 | Language-II (English) | Core (Language) | 3 | Reading Comprehension, Vocabulary and Grammar, Writing Skills, Spoken English, Literary Texts |
| C1.3 | Financial Accounting - I | Core | 4 | Introduction to Accounting, Accounting Cycle, Journal and Ledger, Trial Balance, Final Accounts of Sole Proprietor, Bills of Exchange |
| C1.4 | Principles of Marketing | Core | 4 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Marketing Mix, Product Life Cycle, Pricing Strategies |
| C1.5 | Fundamentals of Business Mathematics | Core | 4 | Ratio and Proportion, Progressions (AP, GP), Simple and Compound Interest, Matrices and Determinants, Set Theory |
| C1.6 | Indian Financial System | Core | 4 | Structure of Indian Financial System, Financial Markets, Money Market, Capital Market, Financial Institutions, SEBI |
| C1.7 | Environmental Studies | AECC (Ability Enhancement Compulsory Course) | 2 | Ecosystems and Biodiversity, Natural Resources, Environmental Pollution, Social Issues and the Environment, Human Population and Environment |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C2.1 | Language-I (Elective) | Core (Language) | 3 | Advanced Prose and Poetry, Grammar and Composition, Official Correspondence, Translation Practice, Critical Appreciation |
| C2.2 | Language-II (English) | Core (Language) | 3 | Advanced Grammar and Usage, Report Writing, Business Communication, Presentation Skills, Public Speaking |
| C2.3 | Financial Accounting - II | Core | 4 | Branch Accounts, Departmental Accounts, Hire Purchase System, Installment Payment System, Royalty Accounts, Investment Accounts |
| C2.4 | Principles of Management | Core | 4 | Introduction to Management, Planning and Decision Making, Organizing and Staffing, Directing and Motivation, Controlling Techniques, Leadership Styles |
| C2.5 | Fundamentals of Business Statistics | Core | 4 | Introduction to Statistics, Data Collection and Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression, Index Numbers |
| C2.6 | Corporate Administration | Core | 4 | Company Formation, Memorandum and Articles of Association, Share Capital and Debentures, Company Meetings, Board of Directors, Winding Up of Companies |
| C2.7 | Digital Fluency | SEC (Skill Enhancement Course) | 2 | Basics of Computer Hardware, Operating Systems, MS Office Applications (Word, Excel, PowerPoint), Internet and Web Browsers, Digital Communication and Cybersecurity |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C3.1 | Language-I (Elective) | Core (Language) | 3 | Literary Criticism, Regional Literature, Advanced Grammar, Essay Writing, Cultural Studies |
| C3.2 | Language-II (English) | Core (Language) | 3 | Advanced Business English, Formal Writing Styles, Public Relations, Interview Techniques, Group Discussions |
| C3.3 | Corporate Accounting - I | Core | 4 | Accounting for Shares and Debentures, Company Final Accounts, Redemption of Preference Shares, Buy Back of Shares, Underwriting of Shares and Debentures, Statutory Provisions |
| C3.4 | Financial Management | Core | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Leverage Analysis |
| C3.5 | Income Tax - I | Core | 4 | Basic Concepts of Income Tax, Residential Status, Exempted Incomes, Income from Salary, Income from House Property, Deductions from Gross Total Income |
| C3.6 | Business Regulations | Core | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Consumer Protection Act, 2019, Negotiable Instruments Act, 1881, Information Technology Act, 2000, Foreign Exchange Management Act (FEMA) |
| C3.7 | Data Analytics | SEC (Skill Enhancement Course) | 2 | Introduction to Data Analytics, Data Visualization Tools, Basic Statistical Analysis in Excel, Data Cleaning and Preparation, Interpreting Data for Business Decisions |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C4.1 | Language-I (Elective) | Core (Language) | 3 | Modern Literature, Literary Movements, Creative Writing, Journalism Basics, Cultural History |
| C4.2 | Language-II (English) | Core (Language) | 3 | Effective Business Correspondence, Drafting Official Documents, Critical Reading and Thinking, Cross-cultural Communication, Ethics in Communication |
| C4.3 | Corporate Accounting - II | Core | 4 | Amalgamation of Companies, Absorption of Companies, External Reconstruction, Valuation of Goodwill and Shares, Consolidated Financial Statements, Accounting for Banking Companies |
| C4.4 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Methods of Costing (Job, Batch, Process), Activity Based Costing |
| C4.5 | 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 |
| C4.6 | Banking Law and Practice | Core | 4 | Banking Regulation Act, 1949, Banker and Customer Relationship, Types of Accounts, Loans and Advances, Negotiable Instruments, Reserve Bank of India (RBI) |
| C4.7 | Professional Ethics & Human Values | SEC (Skill Enhancement Course) | 2 | Ethical Theories and Business Ethics, Corporate Governance, Human Values and Morality, Social Responsibility of Business, Workplace Ethics and Culture |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C5.1 | Entrepreneurship Development | Core | 4 | Concept of Entrepreneurship, Entrepreneurial Process, Business Plan Preparation, Small Scale Industries, Institutional Support for Entrepreneurs, Innovation and Creativity |
| C5.2 | Goods and Services Tax (GST) | Core | 4 | Introduction to GST, GST Council and Administration, Supply under GST, Input Tax Credit, Time and Value of Supply, GST Registration and Returns |
| C5.3 | Accounting for Business Decisions | Core | 4 | Analysis of Financial Statements, Ratio Analysis, Fund Flow Statement, Cash Flow Statement, Marginal Costing, Budgetary Control |
| C5.4 | Auditing and Corporate Governance | Core | 4 | Introduction to Auditing, Types of Audit, Audit Planning and Procedures, Vouching and Verification, Audit Report, Principles of Corporate Governance |
| C5.5 (DSE-1) | Advanced Financial Accounting - I (Elective) | Elective (Discipline Specific Elective - Group A Example) | 4 | Accounting for Banking Companies, Accounting for Insurance Companies, Mutual Funds Accounting, Human Resource Accounting, Social Responsibility Accounting, Inflation Accounting |
| C5.6 (DSE-2) | Advanced Income Tax - I (Elective) | Elective (Discipline Specific Elective - Group A Example) | 4 | Assessment of Partnership Firms, Assessment of Companies, Tax Planning and Management, Tax Deducted at Source (TDS), Tax Collected at Source (TCS), Advance Tax |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C6.1 | International Business | Core | 4 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market, Balance of Payments, Global Business Environment, World Trade Organization (WTO) |
| C6.2 | E-Commerce | Core | 4 | Introduction to E-Commerce, E-Commerce Models (B2B, B2C), Electronic Payment Systems, Online Marketing and Advertising, Cyber Security in E-Commerce, Legal and Ethical Issues in E-Commerce |
| C6.3 | Business Research Methods | Core | 4 | Introduction to Research, Research Design, Data Collection Methods, Sampling Techniques, Data Analysis and Interpretation, Report Writing and Presentation |
| C6.4 | Project Work | Core (Project) | 4 | Project Identification and Formulation, Literature Review, Methodology Design, Data Collection and Analysis, Project Report Writing, Viva-Voce |
| C6.5 (DSE-3) | Advanced Financial Accounting - II (Elective) | Elective (Discipline Specific Elective - Group A Example) | 4 | Liquidation of Companies, Internal Reconstruction, Amalgamation and Absorption of Firms, Accounts of Non-Trading Concerns, Government Accounting, Forensic Accounting |
| C6.6 (DSE-4) | Advanced Income Tax - II (Elective) | Elective (Discipline Specific Elective - Group A Example) | 4 | Assessment of Hindu Undivided Family (HUF), Assessment of Trusts, Assessment of Cooperative Societies, Capital Gains Planning, Appeals and Revisions under IT Act, Penalties and Prosecutions |
