.png&w=1920&q=75)
B-COM in Accounts at Melkar Degree College
Dakshina Kannada, Karnataka
.png&w=1920&q=75)
About the Specialization
What is Accounts at Melkar Degree College Dakshina Kannada?
This Accounts specialization program at Melkar Women''''s Degree College, affiliated with Mangalore University, focuses on equipping students with core accounting principles, financial management skills, and taxation knowledge essential for the Indian business landscape. The curriculum is designed to provide a strong theoretical and practical foundation in financial reporting, auditing, and modern computerized accounting practices, addressing the evolving demands of the industry.
Who Should Apply?
This program is ideal for female fresh graduates seeking entry into the finance and accounting sectors, particularly those aiming for roles in auditing, taxation, and financial analysis. It also suits individuals with a strong aptitude for numbers and logical reasoning, aspiring to build a professional career in commerce. Specific prerequisite backgrounds typically include a 10+2 qualification, preferably in the Commerce stream.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as Junior Accountants, Auditors, Tax Consultants, Financial Analysts, or even entrepreneurial ventures. Entry-level salaries typically range from INR 2.5 to 4 LPA, with experienced professionals earning significantly more. The program aligns well with foundational knowledge required for professional certifications like CA, CMA, and CS in India.
Student Success Practices
Foundation Stage
Master Core Accounting Fundamentals- (Semester 1-2)
Focus diligently on understanding basic accounting principles, journal entries, ledger posting, and preparing final accounts. Utilize practice problems from textbooks and online platforms to solidify conceptual clarity. Regular revision of Financial Accounting-I & II is crucial.
Tools & Resources
Textbooks (e.g., T.S. Grewal, S.P. Jain), Online tutorials (e.g., CAclubindia, YouTube channels on accounting), Practice workbooks
Career Connection
A strong foundation is essential for all future accounting roles, making you proficient in basic bookkeeping and financial statement preparation required by almost all companies.
Develop Computer Proficiency and Basic Business Software Skills- (Semester 1-2)
Beyond theoretical computer fundamentals, dedicate time to hands-on practice with MS Excel for data entry and analysis, and basic accounting software like Tally. Regularly practice creating spreadsheets, using formulas, and managing data sets. Enroll in short online courses if needed.
Tools & Resources
MS Excel, Tally ERP 9 (trial version or college lab access), NPTEL/Coursera basic computer courses
Career Connection
Modern accounting heavily relies on software. Proficiency in Excel and Tally makes you job-ready for entry-level accounting positions and enhances efficiency.
Engage in Peer Learning and Discussion Groups- (Semester 1-2)
Form study groups with classmates to discuss challenging concepts, solve problems collaboratively, and prepare for exams. Teaching others reinforces your own understanding. Participate actively in classroom discussions and ask questions.
Tools & Resources
College library study rooms, Online collaboration tools (Google Meet, WhatsApp groups)
Career Connection
Develops teamwork, communication, and problem-solving skills, which are highly valued in professional environments and contribute to academic excellence.
Intermediate Stage
Gain Practical Exposure through Internships or Virtual Simulations- (Semester 3-5 (during summer breaks))
Seek short-term internships (1-2 months) at local CA firms, small businesses, or NGOs to observe real-world accounting processes. If physical internships are not possible, explore virtual internship programs focusing on bookkeeping, taxation, or financial analysis.
Tools & Resources
LinkedIn, Internshala, Local CA firm directories, Virtual internship platforms
Career Connection
Practical experience bridge the gap between theory and application, making your resume stand out and providing valuable industry insights for placements.
Deepen Understanding of Taxation and Corporate Finance- (Semester 3-5)
As you study Income Tax, GST, Corporate Accounting, and Indian Financial System, supplement textbook knowledge with current affairs in finance. Read business newspapers (e.g., Economic Times, Business Standard) and financial magazines. Participate in quizzes or workshops on these topics.
Tools & Resources
Financial newspapers, Budget documents (Govt. of India), ICAI/ICSI study materials (for conceptual clarity)
Career Connection
A strong grasp of taxation and corporate finance is critical for roles in tax consultancy, financial analysis, and corporate accounting departments.
Develop Presentation and Communication Skills- (Semester 3-5)
Actively volunteer for presentations in class, join college clubs related to public speaking or debates, and practice articulating complex financial concepts clearly. This is crucial for explaining reports and interacting with clients/colleagues. Use case studies to practice analysis and presentation.
Tools & Resources
Toastmasters International (if available locally), College debating societies, Presentation software (PowerPoint, Google Slides)
Career Connection
Effective communication is a key soft skill employers seek, vital for client interactions, team meetings, and leadership roles in finance.
Advanced Stage
Prepare for Professional Certifications and Entrance Exams- (Semester 6 onwards)
Start preparing for competitive exams like CA Foundation, CMA Foundation, or NISM certifications parallel to your degree. Utilize study materials, mock tests, and coaching classes if beneficial. This will provide an edge in your career post-graduation.
Tools & Resources
ICAI study materials, CMA study guides, NISM workbooks, Online mock test series
Career Connection
Professional certifications enhance your credibility and open doors to specialized and higher-paying roles in accounting and finance.
Undertake a Comprehensive Research Project- (Semester 6)
For your final semester project, choose a topic related to ''''Accounts'''' specialization, such as a case study on IFRS implementation, an analysis of GST impact on a specific industry, or a comparative study of accounting software. Ensure rigorous data collection, analysis, and report writing.
Tools & Resources
Academic journals (e.g., SSRN, Shodhganga), Statistical software (Excel, R, Python basics), University library resources
Career Connection
Demonstrates independent research, analytical, and problem-solving abilities, which are highly valued in roles requiring critical thinking and data interpretation.
Focus on Interview Preparation and Networking- (Semester 6)
Attend placement workshops, practice mock interviews, and refine your resume and cover letter. Network with alumni and industry professionals through LinkedIn and college career fairs. Understand common interview questions related to accounting, finance, and general aptitude.
Tools & Resources
College career services, LinkedIn, Glassdoor (for interview questions), Mock interview sessions
Career Connection
Effective interview preparation and networking are crucial for securing desirable job placements and building a professional career trajectory.
Program Structure and Curriculum
Eligibility:
- As per Mangalore University norms (typically 10+2 with Commerce or Science background)
Duration: 3 years (6 semesters)
Credits: 123 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM 101 | General English | Language | 3 | Language and Communication Skills, Grammar and Usage, Reading Comprehension, Essay and Letter Writing, Official Correspondence |
| BCM 102 | Indian Language | Language | 3 | Poetry and Prose, Grammar and Vocabulary, Literary History, Translation Skills, Cultural Context |
| BCM 103 | Financial Accounting - I | Core | 4 | Introduction to Accounting, Accounting Concepts and Conventions, Journal, Ledger, Trial Balance, Final Accounts of Sole Proprietorship, Depreciation and Inventory Valuation |
| BCM 104 | Principles of Business Management | Core | 4 | Nature and Significance of Management, Planning and Decision Making, Organizing and Staffing, Directing and Motivation, Controlling and Coordination |
| BCM 105 | Fundamentals of Computers | Core | 4 | Introduction to Computers, Operating Systems, MS Word and Excel, MS PowerPoint and Access, Internet and E-mail Concepts |
| BCM 106 | Rural Marketing | Skill Enhancement Course | 3 | Rural Market Environment, Rural Consumer Behavior, Product and Pricing Strategies, Distribution and Promotion in Rural Areas, Challenges and Opportunities |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM 201 | General English | Language | 3 | Advanced Grammar and Vocabulary, Business Communication, Report Writing, Public Speaking Skills, Literary Appreciation |
| BCM 202 | Indian Language | Language | 3 | Advanced Literary Texts, Grammar and Composition, Cultural Studies, Translation Practice, Critical Analysis |
| BCM 203 | Financial Accounting - II | Core | 4 | Consignment Accounts, Joint Venture Accounts, Branch Accounts, Departmental Accounts, Royalty Accounts |
| BCM 204 | Business and Industrial Law | Core | 4 | Indian Contract Act 1872, Sale of Goods Act 1930, Indian Partnership Act 1932, Negotiable Instruments Act 1881, Consumer Protection Act 2019 |
| BCM 205 | Corporate Administration | Core | 4 | Company Formation, Memorandum and Articles of Association, Company Meetings and Resolutions, Winding up of Companies, Corporate Social Responsibility |
| BCM 206 | Entrepreneurship Development | Skill Enhancement Course | 3 | Concept of Entrepreneurship, Characteristics of an Entrepreneur, Business Idea Generation, Feasibility Analysis and Business Plan, Sources of Finance for Entrepreneurs |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM 301 | Business English | Language | 3 | Business Correspondence, Report Writing for Business, Presentation Skills, Negotiation Techniques, Email Etiquette and Communication |
| BCM 302 | Corporate Accounting - I | Core | 4 | Issue of Shares and Debentures, Forfeiture and Reissue of Shares, Redemption of Debentures, Underwriting of Shares and Debentures, Valuation of Goodwill and Shares |
| BCM 303 | Indian Financial System | Core | 4 | Overview of Indian Financial System, Money Market Institutions, Capital Market Institutions, SEBI and its Role, Financial Instruments |
| BCM 304 | Business Statistics | Core | 4 | Data Collection and Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers |
| BCM 305 | Banking Law & Operations | Skill Enhancement Course | 3 | Evolution of Banking, Banking Regulations Act, Banker-Customer Relationship, Types of Accounts and Loans, Digital Banking and E-Payments |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM 401 | Advanced Business English | Language | 3 | Advanced Business Writing, Cross-Cultural Communication, Case Study Analysis, Professional Presentation Skills, Group Discussions and Interviews |
| BCM 402 | Corporate Accounting - II | Core | 4 | Accounts of Amalgamation, Absorption and Reconstruction, Liquidation of Companies, Consolidated Financial Statements, Banking Companies Accounts |
| BCM 403 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Elements of Cost, Cost Sheet Preparation, Material Costing, Labour Costing and Overheads |
| BCM 404 | Income Tax - I | Core | 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 |
| BCM 405 | Computerized Accounting (Tally/ERP) | Skill Enhancement Course | 4 | Introduction to Tally ERP 9, Company Creation and Accounting Masters, Voucher Entries in Tally, Inventory Management in Tally, Generating Financial Statements and GST Reports |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM 501 | Management Accounting | Core | 4 | Introduction to Management Accounting, Analysis of Financial Statements (Ratio, Funds, Cash Flow), Budgetary Control, Standard Costing, Marginal Costing and Decision Making |
| BCM 502 | Income Tax - II | Core | 4 | Capital Gains, Income from Other Sources, Clubbing of Income and Set-off of Losses, Deductions from Gross Total Income, Tax Deducted at Source (TDS) |
| BCM 503 | Auditing | Core | 4 | Fundamentals of Auditing, Types of Audit, Internal Control System, Vouching and Verification, Audit Report and Certificates |
| BCM 504 | Advanced Financial Accounting | Discipline Specific Elective (Accounts) | 4 | Partnership Accounts (Admission, Retirement, Death, Dissolution), Insolvency Accounts, Insurance Claims, Investment Accounting, Accounting for Government Grants |
| BCM 505 | International Financial Reporting Standards (IFRS) | Discipline Specific Elective (Accounts) | 4 | Introduction to IFRS and IASB, Conceptual Framework for Financial Reporting, Presentation of Financial Statements (IAS 1), Accounting Policies, Changes in Estimates and Errors (IAS 8), Inventories (IAS 2) and Revenue Recognition |
| BCM 506 | Human Resource Management | Generic Elective | 3 | Role of Human Resource Management, HR Planning and Recruitment, Selection and Training, Performance Appraisal, Compensation Management |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCM 601 | Goods & Services Tax (GST) | Core | 4 | Introduction to GST in India, Levy and Collection of GST, Input Tax Credit, Registration and Returns, E-Way Bill and GST Procedures |
| BCM 602 | Research Methodology | Core | 4 | Introduction to Research, Research Design, Methods of Data Collection, Sampling Techniques, Data Analysis and Report Writing |
| BCM 603 | Computer Applications in Business - II | Core | 4 | E-Commerce Concepts and Models, Online Payment Systems, Digital Marketing Fundamentals, Cyber Security in Business, Business Analytics Introduction |
| BCM 604 | Financial Statement Analysis | Discipline Specific Elective (Accounts) | 4 | Meaning and Objectives of Financial Analysis, Comparative and Common Size Statements, Trend Analysis, Ratio Analysis, Cash Flow Statement Analysis |
| BCM 605 | Strategic Financial Management | Discipline Specific Elective (Accounts) | 4 | Introduction to Strategic Financial Management, Capital Budgeting Decisions, Working Capital Management, Cost of Capital and Capital Structure, Dividend Policy Decisions |
| BCM 606 | Project Work | Project | 4 | Project Identification and Formulation, Data Collection Methods, Data Analysis and Interpretation, Report Writing and Presentation, Viva-Voce Examination |
