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B-COM in General Commerce at Melkar Degree College
Dakshina Kannada, Karnataka
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About the Specialization
What is General Commerce at Melkar Degree College Dakshina Kannada?
This General Commerce program at Melkar Women''''s Degree College, affiliated with Mangalore University, focuses on providing a comprehensive understanding of business principles, financial accounting, taxation, and economic concepts. It aims to equip students with the foundational knowledge essential for various roles in the Indian commercial landscape. The curriculum is designed to meet the evolving demands of the Indian industry by fostering critical thinking and analytical skills for informed decision-making.
Who Should Apply?
This program is ideal for recent 10+2 graduates with a strong aptitude for numbers and business studies, seeking a robust foundation in commerce. It also suits individuals aspiring for careers in finance, accounting, banking, and taxation sectors in India. Aspiring entrepreneurs and those planning to pursue professional certifications like Chartered Accountant (CA), Company Secretary (CS), or Cost and Management Accountant (CMA) will find this program highly beneficial as a stepping stone.
Why Choose This Course?
Graduates of this program can expect diverse career paths such as Accountant, Auditor, Tax Consultant, Financial Analyst, Bank Officer, or Entrepreneur within India. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential up to INR 8-15 LPA with experience and specialized skills. The program also prepares students for higher studies like M.Com, MBA, or professional certifications crucial for career advancement in Indian companies.
Student Success Practices
Foundation Stage
Master Accounting Fundamentals Early- (Semester 1-2)
Dedicate consistent time in Semesters 1 and 2 to thoroughly understand accounting principles like the double-entry system, journal entries, and final accounts. Practice daily with textbook problems and seek clarification from faculty immediately. Join peer study groups to discuss complex topics and reinforce learning for a solid base.
Tools & Resources
Accounting textbooks (e.g., T.S. Grewal, S.P. Jain), Online tutorials (e.g., CAclubindia, YouTube channels), College library resources
Career Connection
A strong foundation in accounting is critical for advanced accounting, taxation, and auditing papers, directly impacting success in professional exams (CA/CMA) and securing entry-level accounting roles in India.
Enhance Communication and Analytical Skills- (Semester 1-2)
Actively participate in English language classes, focusing on business communication, presentations, and report writing. Supplement with reading Indian business newspapers (e.g., The Economic Times, Business Standard) to improve comprehension and vocabulary. Engage in debates and group discussions to build confidence in expression and critical analysis.
Tools & Resources
Business newspapers and magazines, Toastmasters clubs (if available), Online English learning platforms like Grammarly
Career Connection
Effective communication and strong analytical skills are paramount for interviews, client interaction, and professional report writing in any commerce-related career, giving a significant edge in placements and career progression.
Utilize Co-curricular Activities for Holistic Development- (Semester 1-2)
Engage actively in college co-curricular activities like NSS, NCC, sports, or cultural events. These activities develop teamwork, leadership, and time management skills. Participate in inter-college competitions to broaden exposure and build a diverse profile beyond academics, showcasing a well-rounded personality.
Tools & Resources
College clubs and societies, Inter-college festivals and competitions, Community service initiatives
Career Connection
Employers in India highly value well-rounded individuals. Participation in these activities demonstrates soft skills, resilience, and leadership potential, which are highly desirable for corporate roles and personal growth.
Intermediate Stage
Develop Practical Software Proficiency- (Semester 3-5)
Beyond theoretical learning, acquire hands-on proficiency in essential business software like MS Excel for data analysis and Tally ERP for accounting and GST compliance. Seek out college workshops or enroll in certified courses. Practice creating spreadsheets for financial statements, budgeting, and data visualization relevant to Indian businesses.
Tools & Resources
MS Excel (advanced features), Tally ERP 9/Prime (certification courses), Online learning platforms for software skills
Career Connection
Proficiency in Tally and Excel is a non-negotiable skill for accountants, finance professionals, and auditors in India, significantly enhancing employability and on-the-job effectiveness in various commercial roles.
Explore Industry through Internships/Field Visits- (Semester 4-5)
Actively seek short-term internships during semester breaks, even unpaid ones, in local accounting firms, banks, or small businesses in Dakshina Kannada. Participate in college-organized industrial visits to understand real-world business operations, taxation practices, and financial management in the Indian context.
Tools & Resources
College placement cell, LinkedIn for internship postings, Internshala for Indian internships, Local business directories
Career Connection
Practical experience gained through internships is highly valued by Indian employers, providing networking opportunities and a realistic understanding of professional roles, making students more ''''job-ready'''' and adaptable.
Specialize and Prepare for Professional Exams- (Semester 3-5)
Identify areas of interest (e.g., taxation, finance, auditing) by Semester 5. If aspiring for professional courses like CA, CS, or CMA, start preliminary self-study for foundation levels. Utilize university-level papers like Income Tax, Corporate Accounting, and Auditing as a strong knowledge base for these Indian professional qualifications.
Tools & Resources
ICAI, ICSI, ICMAI websites for curriculum, Reference books for professional exams, Online coaching platforms tailored for Indian exams
Career Connection
Early preparation for professional certifications can accelerate career growth, open doors to specialized high-paying roles, and provide a competitive edge in the highly sought-after Indian job market.
Advanced Stage
Undertake Industry-Relevant Projects- (Semester 6)
For the final year project, choose a topic with practical relevance to the Indian business environment, possibly collaborating with a local business or focusing on a contemporary issue like GST impact or financial analysis of an Indian company. Ensure rigorous research, data analysis, and professional report presentation. Leverage faculty expertise for guidance.
Tools & Resources
Research databases (e.g., EBSCOHost, J-Gate), Statistical software (e.g., MS Excel, R basics), Company annual reports of Indian firms
Career Connection
A well-executed project demonstrates analytical skills, problem-solving abilities, and practical application of knowledge, directly appealing to recruiters seeking candidates for financial analysis, consulting, or research roles in India.
Intensive Placement Preparation and Networking- (Semester 6)
Engage in intensive resume building, mock interviews, and aptitude test preparation. Attend placement drives, career fairs, and networking events organized by the college or industry bodies. Connect with alumni on platforms like LinkedIn for mentorship and job leads specific to the Indian corporate sector.
Tools & Resources
College placement cell resources, Online aptitude platforms (e.g., IndiaBix, Freshersworld), LinkedIn for professional networking
Career Connection
Proactive and structured placement preparation is crucial for securing desirable entry-level positions in banks, auditing firms, and corporate finance departments across India, ensuring a smooth transition from academics to career.
Stay Updated with Regulatory Changes and Emerging Trends- (Semester 6)
Continuously follow financial news, economic policies (e.g., Union Budget announcements), and regulatory updates (e.g., GST amendments, company law changes) through Indian business journals and online portals. This demonstrates awareness and adaptability to the dynamic Indian business environment, a key trait for future professionals.
Tools & Resources
The Economic Times, Livemint, Business Standard, Official government websites (e.g., GST Portal, MCA), Financial news apps
Career Connection
Being informed about current affairs and regulatory changes is a significant asset for roles in taxation, financial compliance, and business advisory, signaling professionalism and foresight to potential employers in the Indian market.
Program Structure and Curriculum
Eligibility:
- Pass in PUC or 10+2 or its equivalent examination from a recognized board, as per Mangalore University and Melkar College norms.
Duration: 3 years / 6 semesters
Credits: 148 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 1.1 EN | Language English – I | Compulsory Language | 3 | Communication Skills, Grammar Fundamentals, Reading Comprehension, Paragraph Writing, Vocabulary Development, Basic Prose and Poetry |
| 1.2 IL | Indian Language – I | Compulsory Language | 3 | Prose and Poetry, Grammar and Usage, Basic Communication, Cultural Texts, Vocabulary Building, Literary Appreciation |
| 1.3 COM | Financial Accounting I | Core | 4 | Accounting Principles, Journal and Ledger, Trial Balance, Final Accounts (Sole Proprietorship), Depreciation Methods, Rectification of Errors |
| 1.4 COM | Business Economics I | Core | 4 | Microeconomics Concepts, Demand and Supply Analysis, Elasticity of Demand, Production and Cost Theory, Market Structures, Pricing Policies |
| 1.5 AECC | Indian Constitution | Ability Enhancement Compulsory Course | 2 | Preamble and Basic Features, Fundamental Rights and Duties, Directive Principles of State Policy, Union and State Governments, Amendment Procedures, Emergency Provisions |
| 1.6 SW/CP/PE | Co-curricular activities | Co-curricular Activity | 2 | Sports and Games, Cultural Activities, Physical Education, NCC/NSS Participation, Community Service, Leadership Development |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 2.1 EN | Language English – II | Compulsory Language | 3 | Essay Writing, Official Correspondence, Report Writing, Reading Skills, Literary Appreciation, Business Vocabulary |
| 2.2 IL | Indian Language – II | Compulsory Language | 3 | Advanced Grammar, Literary Forms, Translation Practice, Creative Writing, Cultural Heritage, Modern Literature |
| 2.3 COM | Financial Accounting II | Core | 4 | Consignment Accounts, Joint Venture Accounts, Branch Accounts, Departmental Accounts, Hire Purchase System, Installment Payment System |
| 2.4 COM | Business Economics II | Core | 4 | Macroeconomic Variables, National Income Accounting, Inflation and Unemployment, Monetary Policy, Fiscal Policy, Balance of Payments |
| 2.5 AECC | Environmental Studies | Ability Enhancement Compulsory Course | 2 | Ecosystems and their Functions, Biodiversity and Conservation, Environmental Pollution, Natural Resources Management, Sustainable Development, Environmental Legislations |
| 2.6 SW/CP/PE | Co-curricular activities | Co-curricular Activity | 2 | Event Organization, Leadership Roles, Interpersonal Skills, Health and Wellness, Social Responsibility, Teamwork |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 3.1 EN | Language English – III | Compulsory Language | 3 | Advanced Business Communication, Presentation Skills, Group Discussion Techniques, Interview Preparation, Public Speaking, Email Etiquette |
| 3.2 IL | Indian Language – III | Compulsory Language | 3 | Literary Criticism, Creative Writing Techniques, Debate and Elocution, Classical Texts, Contemporary Literature, Public Speaking |
| 3.3 COM | Corporate Accounting I | Core | 4 | Company Accounts Introduction, Issue of Shares, Issue of Debentures, Redemption of Shares, Redemption of Debentures, Final Accounts of Companies |
| 3.4 COM | Business Statistics I | Core | 4 | Data Collection and Organization, Measures of Central Tendency, Measures of Dispersion, Correlation Analysis, Regression Analysis, Index Numbers |
| 3.5 SEC | Principles of Marketing | Skill Enhancement Course | 2 | Marketing Fundamentals, Marketing Mix (4 Ps), Consumer Behavior, Market Segmentation, Product Life Cycle, Pricing Strategies |
| 3.6 GE | Fundamentals of Banking and Insurance | Generic Elective | 4 | Indian Banking Structure, Reserve Bank of India (RBI), Commercial Banks, Types of Insurance, IRDA Functions, Risk Management in Insurance |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 4.1 EN | Language English – IV | Compulsory Language | 3 | Strategic Communication, Report Writing for Decision Making, Proposal Development, Negotiation Techniques, Cross-cultural Communication, Conflict Resolution |
| 4.2 IL | Indian Language – IV | Compulsory Language | 3 | Regional Literature, Modern Indian Writers, Socio-cultural Aspects, Language and Identity, Advanced Translation, Literary Movements |
| 4.3 COM | Corporate Accounting II | Core | 4 | Amalgamation of Companies, Absorption of Companies, External Reconstruction, Liquidation Accounts, Valuation of Shares, Consolidated Financial Statements |
| 4.4 COM | Business Statistics II | Core | 4 | Probability Theory, Sampling Methods, Hypothesis Testing, Chi-Square Test, Time Series Analysis, Statistical Quality Control |
| 4.5 SEC | Computer Applications in Business | Skill Enhancement Course | 2 | MS Excel for Business, Tally ERP Basics, Database Management Concepts, E-commerce Operations, Internet and Web Technologies, Data Security |
| 4.6 GE | Rural Marketing | Generic Elective | 4 | Rural Market Environment, Rural Consumer Behavior, Product Strategies for Rural Areas, Pricing in Rural Markets, Promotion in Rural Areas, Distribution Channels in Rural India |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 5.1 COM | Cost Accounting I | Core | 4 | Cost Concepts and Classification, Cost Sheet Preparation, Material Costing Control, Labour Costing Control, Overhead Absorption, Activity Based Costing |
| 5.2 COM | Banking Law and Operations | Core | 4 | Indian Banking Structure, Reserve Bank of India (RBI), Negotiable Instruments Act, Banker-Customer Relationship, Loans and Advances, Digital Banking Services |
| 5.3 COM | Income Tax I | Core | 4 | Basic Concepts of Income Tax, Residential Status, Income from Salaries, Income from House Property, Profits & Gains of Business/Profession, Deductions from Gross Total Income |
| 5.4 DSE | Financial Management | Discipline Specific Elective | 4 | Objectives of Financial Management, Capital Budgeting Decisions, Working Capital Management, Cost of Capital, Capital Structure Theories, Dividend Policy |
| 5.5 DSE | Research Methodology | Discipline Specific Elective | 4 | Research Design, Methods of Data Collection, Sampling Techniques, Data Analysis and Interpretation, Hypothesis Testing, Report Writing and Presentation |
| 5.6 DSE | Entrepreneurship Development | Discipline Specific Elective | 4 | Concept of Entrepreneurship, Business Idea Generation, Business Plan Preparation, Startup Funding Options, Government Support for Startups, Challenges and Success Factors |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 6.1 COM | Cost Accounting II | Core | 4 | Process Costing, Contract Costing, Standard Costing, Variance Analysis, Budgetary Control, Marginal Costing for Decision Making |
| 6.2 COM | Auditing | Core | 4 | Fundamentals of Auditing, Types of Audit, Internal Control System, Audit Evidence and Documentation, Vouching and Verification, Audit Report and Certificates |
| 6.3 COM | Income Tax II | Core | 4 | Income from Capital Gains, Income from Other Sources, Clubbing of Income, Set-off and Carry Forward of Losses, TDS and Advance Tax, Assessment Procedures |
| 6.4 DSE | International Financial Reporting Standards (IFRS) | Discipline Specific Elective | 4 | Introduction to IFRS, IASB Framework, Presentation of Financial Statements, IFRS for Assets and Liabilities, Revenue Recognition, Consolidation under IFRS |
| 6.5 DSE | Goods and Service Tax (GST) | Discipline Specific Elective | 4 | Overview of GST Law, Registration under GST, Levy and Collection of GST, Input Tax Credit, GST Returns and Refunds, E-way Bill System |
| 6.6 PRO | Project Work | Project | 4 | Problem Identification, Literature Review, Methodology Design, Data Collection and Analysis, Report Writing, Presentation and Viva-Voce |
| 6.7 INT | Field Study / Internship | Internship/Field Study | 4 | Organizational Study, Departmental Functions, Industry Best Practices, Skill Application, Report Submission, Experiential Learning |
