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B-COM in General at Mahatma Jyotiba Phule Degree College
Kalaburagi, Karnataka
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About the Specialization
What is General at Mahatma Jyotiba Phule Degree College Kalaburagi?
This B.Com program at Mahatma Jyotiba Phule Degree College, Kalaburagi, focuses on providing a comprehensive understanding of commerce, finance, accounting, and management principles. It prepares students for a diverse range of roles in India''''s dynamic economic landscape, emphasizing foundational knowledge crucial for both corporate and entrepreneurial ventures. The program is designed to meet the growing demand for skilled professionals across various sectors, ensuring graduates are well-equipped for a competitive market.
Who Should Apply?
This program is ideal for fresh 10+2 graduates seeking entry into accounting, banking, financial services, or general business administration. It also caters to individuals aiming for competitive government examinations in India, such as those for banking, railways, or UPSC civil services. Furthermore, it serves as a strong foundation for students planning to pursue professional courses like CA, CS, CMA, or an MBA, providing them with essential business acumen.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as accountants, financial analysts, tax consultants, auditors, banking professionals, or budding entrepreneurs. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA for freshers, with significant growth potential up to INR 8-15 LPA with experience in Indian companies. The program also provides a robust academic foundation for pursuing advanced degrees or professional certifications, enhancing long-term career trajectories.
Student Success Practices
Foundation Stage
Build Strong Accounting Fundamentals- (Semester 1-2)
Focus intensely on Financial Accounting I & II. Understand core concepts like journal entries, ledger posting, trial balance, final accounts, and depreciation thoroughly. Regularly solve practical problems to cement your understanding.
Tools & Resources
Tally ERP introductory modules, NCERT Accountancy textbooks (Class 11 & 12), ICAI study material for CPT/Foundation
Career Connection
Mastering these fundamentals is essential for all finance and accounting roles, forming the bedrock for professional qualifications like CA, CS, and CMA, and ensuring strong placement opportunities.
Develop Effective Study Habits & Time Management- (Semester 1-2)
Prioritize subjects, create a structured study schedule, and dedicate specific time for self-study beyond classroom lectures. Regularly revise and practice, especially numerical subjects, to build confidence and accuracy.
Tools & Resources
Google Calendar/other scheduling apps, Pomodoro technique, Forming peer study groups
Career Connection
Instills discipline, efficiency, and organization skills, which are critical for managing workload and meeting deadlines in any professional setting in India.
Enhance Business Communication Skills- (Semester 1-2)
Actively participate in English language classes, practice public speaking, and work on improving written communication. Focus on clarity, conciseness, and professionalism in all forms of communication.
Tools & Resources
Toastmasters (if available locally), Online grammar checkers (e.g., Grammarly), Reading business newspapers (The Economic Times, Business Standard)
Career Connection
Crucial for performing well in interviews, delivering presentations, interacting with clients, and drafting corporate correspondence, enhancing employability across Indian industries.
Intermediate Stage
Master Statistical & Economic Analysis- (Semester 3-4)
Gain proficiency in Business Statistics and apply economic principles learned in Business Economics I & II to real-world scenarios. Focus on data interpretation, problem-solving, and understanding market trends.
Tools & Resources
Microsoft Excel for data analysis, R.S. Aggarwal (Quantitative Aptitude books), NPTEL courses on Business Statistics
Career Connection
This skill set is highly valuable for roles in market research, financial analysis, economic consulting, and data-driven decision-making within Indian businesses.
Seek Early Industry Exposure- (Semester 3-4)
Look for short-term internships, volunteer roles, or projects related to accounting, finance, or marketing in local businesses, NGOs, or startups in Kalaburagi or nearby cities. Gain practical insights.
Tools & Resources
Internshala, LinkedIn, College placement cell for local opportunities
Career Connection
Provides invaluable practical experience, helps build a professional network, and clarifies career interests, giving a competitive edge in the Indian job market.
Prepare for Competitive Exams- (Semester 3-4)
If interested in government jobs or professional courses (CA, CS, CMA), start understanding the syllabus and pattern for these examinations. Dedicate time to general knowledge and aptitude preparation.
Tools & Resources
Online coaching platforms (e.g., Unacademy, Byju''''s), Previous year question papers for target exams, Specific exam guidebooks
Career Connection
Opens doors to prestigious government sector jobs in India and specialized financial careers, significantly broadening future opportunities.
Advanced Stage
Specialise and Apply Knowledge- (Semester 5-6)
Deep dive into advanced subjects like Income Tax, GST, Auditing, or Management Accounting, based on your career interests. Work on projects and case studies that apply theoretical knowledge to practical business situations.
Tools & Resources
Taxmann publications for tax laws, ICAI pronouncements for accounting standards, Tally ERP for practical application
Career Connection
Develops specialized expertise, making you a sought-after professional by Indian companies and consulting firms, particularly in tax and audit functions.
Intensive Placement & Interview Preparation- (Semester 5-6)
Actively participate in campus placements. Focus on resume building, mock interviews, group discussions, and aptitude tests. Research potential employers and tailor your applications.
Tools & Resources
College placement cell workshops, Platforms like Naukri.com, LinkedIn Jobs, Glassdoor for company research, Online aptitude test platforms
Career Connection
Directly leads to securing entry-level positions in finance, accounting, and management roles across India, providing a smooth transition from academics to corporate life.
Develop Digital and Analytical Skills- (Semester 5-6)
Enhance proficiency in Tally ERP, advanced Excel, and understand basic data analytics tools relevant for business decision-making. Familiarize yourself with how technology impacts finance and commerce.
Tools & Resources
Online courses (e.g., Coursera, Udemy) on Advanced Excel and Tally ERP, Basic SQL tutorials, Data visualization tools
Career Connection
Highly valued in modern Indian businesses, these skills are essential for roles in data-driven finance, audit, business intelligence, and operations, enhancing employability significantly.
Program Structure and Curriculum
Eligibility:
- A candidate who has 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 Gulbarga University.
Duration: 3 years (6 semesters)
Credits: 156 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM 1.1 | Kannada / Modern Indian Language (MIL) | Compulsory Language | 3 | Kannada Literature, Grammar and Usage, Composition Skills, Cultural Context, Modern Indian Literature |
| BCM 1.2 | English | Compulsory Language | 3 | English Literature, Grammar and Punctuation, Reading Comprehension, Business Communication, Essay Writing |
| BCM 1.3 | Financial Accounting - I | Core | 4 | Accounting Concepts and Principles, Journal and Ledger, Trial Balance, Final Accounts of Sole Proprietorship, Depreciation Accounting, Capital and Revenue Items |
| BCM 1.4 | Principles of Marketing | Core | 4 | Marketing Environment, Marketing Mix, Product Life Cycle, Pricing Strategies, Promotion and Advertising, Distribution Channels |
| BCM 1.5 | Business Economics - I | Core | 4 | Demand and Supply Analysis, Consumer Behavior, Production Function, Market Structures, Pricing under Competition, Microeconomic Concepts |
| BCM 1.6 | Indian Financial System | Core | 4 | Financial Markets (Money and Capital), Financial Institutions, Reserve Bank of India (RBI), Commercial Banks, Non-Banking Financial Companies (NBFCs), SEBI and its Role |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM 2.1 | Kannada / Modern Indian Language (MIL) | Compulsory Language | 3 | Advanced Kannada Literature, Functional Grammar, Communication Skills, Literary Criticism, Regional Literary Trends |
| BCM 2.2 | English | Compulsory Language | 3 | Business Correspondence, Report Writing, Presentation Skills, English for Specific Purposes, Critical Reading, Advanced Grammar |
| BCM 2.3 | Financial Accounting - II | Core | 4 | Branch Accounts, Departmental Accounts, Hire Purchase and Installment Systems, Royalty Accounts, Partnership Accounts (Admission, Retirement), Insolvency Accounts |
| BCM 2.4 | Principles of Management | Core | 4 | Management Functions (POSDCORB), Planning and Decision Making, Organizing and Staffing, Directing and Motivation, Controlling and Coordination, Leadership Styles |
| BCM 2.5 | Business Economics - II | Core | 4 | National Income Accounting, Inflation and Unemployment, Monetary Policy, Fiscal Policy, International Trade Theories, Foreign Exchange Market |
| BCM 2.6 | E-Commerce | Core | 4 | E-Commerce Models (B2B, B2C, C2C), Electronic Payment Systems, Online Marketing and Advertising, Website Development Fundamentals, Security Issues in E-Commerce, Legal and Ethical Aspects of E-Commerce |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM 3.1 | Kannada / Modern Indian Language (MIL) | Compulsory Language | 3 | Professional Kannada, Technical Writing, Public Speaking, Translation Techniques, Official Correspondence |
| BCM 3.2 | English | Compulsory Language | 3 | Corporate Communication, Group Discussions, Interview Skills, Resume and Cover Letter Writing, Professional Ethics in Communication |
| BCM 3.3 | Corporate Accounting - I | Core | 4 | Issue and Forfeiture of Shares, Issue and Redemption of Debentures, Underwriting of Shares, Valuation of Goodwill, Valuation of Shares, Financial Statements of Companies |
| BCM 3.4 | Business Statistics | Core | 4 | Measures of Central Tendency, Measures of Dispersion, Correlation Analysis, Regression Analysis, Index Numbers, Probability Distribution |
| BCM 3.5 | Financial Management | Core | 4 | Financial Planning, Capital Budgeting Decisions, Working Capital Management, Cost of Capital, Leverage Analysis, Dividend Policy |
| BCM 3.6 | Entrepreneurship Development | Core | 4 | Concept of Entrepreneurship, Entrepreneurial Process, Business Idea Generation, Feasibility Analysis, Business Plan Preparation, Government Policies for MSMEs |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM 4.1 | Kannada / Modern Indian Language (MIL) | Compulsory Language | 3 | Advanced Literary Forms, Critical Analysis, Creative Writing, Regional Dialects, Philosophical Aspects |
| BCM 4.2 | English | Compulsory Language | 3 | Business Ethics and CSR, Negotiation Skills, Cross-Cultural Communication, Global Business English, Conflict Resolution Strategies |
| BCM 4.3 | Corporate Accounting - II | Core | 4 | Amalgamation of Companies, Absorption and External Reconstruction, Internal Reconstruction, Liquidation of Companies, Consolidated Financial Statements, Accounting for Banking Companies |
| BCM 4.4 | Income Tax - I | Core | 4 | Basic Concepts of Income Tax Act, Residential Status, Heads of Income (Salary, House Property), Profits and Gains of Business/Profession, Capital Gains, Income from Other Sources |
| BCM 4.5 | Cost Accounting | Core | 4 | Cost Concepts and Classification, Material Costing, Labour Costing, Overhead Costing, Job, Batch, and Contract Costing, Process Costing |
| BCM 4.6 | Computer Applications in Business | Core | 4 | MS Office (Word, Excel, PowerPoint), Database Management Systems (DBMS), Tally ERP (Basic Concepts), Internet Applications, Data Analysis Tools, Business Software Overview |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM 5.1 | Income Tax - II | Core | 4 | Deductions from Gross Total Income, Assessment of Individuals, Assessment of Firms and Companies, Tax Planning and Management, TDS and Advance Tax, Filing of Returns and Appeals |
| BCM 5.2 | Auditing | Core | 4 | Types of Audit, Audit Procedures and Techniques, Internal Control System, Audit Report, Company Audit, Bank Audit and Government Audit |
| BCM 5.3 | Banking Law and Operations | Core | 4 | Banking Regulation Act, Types of Banks, Negotiable Instruments Act, Relationship between Banker and Customer, Digital Banking, KYC Norms and Anti-Money Laundering |
| BCM 5.4 | Goods and Services Tax (GST) | Core | 4 | Introduction to GST Act, Types of GST (CGST, SGST, IGST, UTGST), Input Tax Credit (ITC), GST Registration and Composition Scheme, GST Returns and E-way Bills, Impact of GST on Businesses |
| BCM 5.5 | Elective - I (Example: Advanced Financial Accounting) | Elective | 4 | Indian Accounting Standards (Ind AS), International Financial Reporting Standards (IFRS), Consolidated Accounts, Human Resource Accounting, Forensic Accounting, Inflation Accounting |
| BCM 5.6 | Elective - II (Example: Investment Management) | Elective | 4 | Investment Avenues, Risk and Return Analysis, Equity and Bond Valuation, Portfolio Management, Mutual Funds, Behavioral Finance |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM 6.1 | Management Accounting | Core | 4 | Fund Flow Statement, Cash Flow Statement, Ratio Analysis, Marginal Costing, Variance Analysis, Budgetary Control |
| BCM 6.2 | Business Law | Core | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Indian Partnership Act, 1932, Limited Liability Partnership (LLP) Act, 2008, Consumer Protection Act, 2019, Information Technology Act, 2000 |
| BCM 6.3 | Computerised Accounting / Advanced Excel | Core | 4 | Tally ERP for Accounting, QuickBooks Overview, Advanced Excel Functions, Data Validation and Analysis in Excel, Pivot Tables and Charts, Macros in Excel |
| BCM 6.4 | Human Resource Management | Core | 4 | HR Planning, Recruitment and Selection, Training and Development, Performance Appraisal, Compensation Management, Industrial Relations |
| BCM 6.5 | Elective - III (Example: International Business) | Elective | 4 | Globalization and International Business, Theories of International Trade, Foreign Exchange Market, International Marketing, Global Supply Chain Management, WTO and International Trade Agreements |
| BCM 6.6 | Elective - IV (Example: Financial Derivatives) | Elective | 4 | Introduction to Derivatives, Forwards and Futures Contracts, Options Contracts, Swaps, Hedging Strategies, Pricing of Derivatives |
