

B-COM in General at NIE First Grade College


Mysuru, Karnataka
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About the Specialization
What is General at NIE First Grade College Mysuru?
This B.Com program at NIE First Grade College, Mysuru focuses on building a strong foundation in commerce, accounting, finance, and business management. It integrates theoretical knowledge with practical skills relevant to the evolving Indian economic landscape, preparing students for diverse roles in trade, industry, and services. The curriculum is designed to meet the demands of a dynamic global and local marketplace.
Who Should Apply?
This program is ideal for recent 12th-grade graduates with a keen interest in business and finance seeking entry into corporate roles. It also suits individuals aiming for professional qualifications like CA, CS, or CMA. Aspiring entrepreneurs and those looking to develop strong analytical and problem-solving skills for various business functions will find this program beneficial.
Why Choose This Course?
Graduates of this program can expect to pursue career paths in accounting, finance, banking, marketing, and human resources within Indian companies. Entry-level salaries typically range from INR 2.5 to 4 LPA, with growth opportunities leading to managerial positions. The degree also provides a solid base for higher studies like M.Com, MBA, or professional certifications crucial for career advancement in India.

Student Success Practices
Foundation Stage
Build Strong Core Accounting & Management Fundamentals- (Semester 1-2)
Focus diligently on Financial Accounting and Principles of Management. Practice problem-solving daily for accounting subjects and create concise notes for management theories. Regularly revise basic concepts, as these form the bedrock for advanced commerce studies.
Tools & Resources
Tally Education modules, Accounting textbooks like M.Y. Khan, Online basic accounting tutorials
Career Connection
A strong foundation in these subjects is essential for roles in auditing, financial analysis, and general business administration.
Enhance Communication & Quantitative Skills- (Semester 1-2)
Actively participate in English language classes to improve written and spoken communication. Simultaneously, dedicate time to Quantitative Analysis to strengthen mathematical and statistical aptitude, crucial for business decision-making. Form study groups for peer learning.
Tools & Resources
Grammarly, YouTube channels for English proficiency, Basic statistics practice books, Group discussions
Career Connection
Effective communication and quantitative reasoning are highly valued in all corporate jobs, especially in finance and analytics.
Explore Skill Development Courses Early- (Semester 1-2)
Take the Skill Development Courses seriously (e.g., Computer Fundamentals, Retail Management). These provide practical, industry-relevant skills not covered in core subjects. Seek to apply these skills through small projects or observations of local businesses.
Tools & Resources
MS Office tutorials, Online courses on retail basics, Visits to local retail outlets
Career Connection
These skills enhance immediate employability in entry-level roles requiring practical application of business tools and processes.
Intermediate Stage
Deepen Specialization Knowledge (Electives)- (Semester 3-5)
Choose electives strategically based on career interests (Finance, Marketing, HR). Dive deep into these subjects, exploring case studies and current industry trends. Supplement classroom learning with external readings and industry reports.
Tools & Resources
NPTEL courses, Specific journals (e.g., Chartered Accountant Journal), Financial news portals (Moneycontrol, Economic Times)
Career Connection
Specializing early helps in targeting specific job roles and performing well in interviews for those domains.
Gain Practical Exposure through Internships- (Semester 3-5)
Actively seek short-term internships during semester breaks, even unpaid ones, in local accounting firms, banks, or small businesses in Mysuru. This hands-on experience provides invaluable insight into real-world business operations and builds a professional network.
Tools & Resources
College placement cell, LinkedIn, Local business directories, Internshala
Career Connection
Internships are crucial for bridging the gap between theory and practice, significantly boosting resume value for placements.
Develop Business Law & Taxation Acumen- (Semester 3-5)
Focus on Corporate Laws and Income Tax subjects as they are critical for compliance and financial roles. Understand their practical implications through case studies and discussions. Stay updated on recent amendments in Indian tax laws.
Tools & Resources
Bare Acts of relevant laws, Tax calculation software demos, Legal news portals
Career Connection
Essential for careers in corporate law, taxation, auditing, and compliance within Indian companies.
Advanced Stage
Master GST and Advanced Accounting- (Semester 6)
Given the importance of GST in India, dedicate significant effort to understanding its nuances and practical application. Combine this with advanced accounting concepts like Management Accounting. Practice complex problem-solving and real-world scenarios.
Tools & Resources
Official GST portal, Professional tax guides, Tally software for practical application
Career Connection
Direct relevance to jobs in taxation, accounting, financial reporting, and compliance roles in India.
Prepare for Placements and Professional Exams- (Semester 6)
Actively participate in mock interviews, resume-building workshops, and group discussions organized by the college. Begin preparing for competitive exams like CA Foundation, CMA, or banking exams if aspiring for those careers.
Tools & Resources
Placement cell resources, Online aptitude test platforms, Previous year''''s question papers
Career Connection
Direct preparation for securing placements in reputable companies or pursuing desired professional qualifications.
Undertake a Comprehensive Project/Internship- (Semester 6)
The final project or extended internship is a capstone experience. Choose a topic aligned with career goals, conduct thorough research, and present findings professionally. Utilize this opportunity to showcase accumulated skills and knowledge.
Tools & Resources
Academic mentors, Industry contacts, Research databases, Presentation software
Career Connection
Provides tangible proof of analytical and practical skills, often leading to pre-placement offers or strong recommendations.
Program Structure and Curriculum
Eligibility:
- A candidate who has passed the two-year Pre-University Examination of Karnataka or any other examination recognized as equivalent thereto.
Duration: 3 years / 6 semesters
Credits: 128 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
Semester 2
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.C 3.1 | Corporate Accounting - I | Core | 4 | Accounting for Companies, Share Capital, Debentures, Final Accounts of Companies, Goodwill Valuation, Valuation of Shares |
| B.C 3.2 | Corporate Laws | Core | 4 | Indian Contract Act, Sale of Goods Act, Partnership Act, Negotiable Instruments Act, Consumer Protection Act |
| B.C 3.3 | Cost Accounting - I | Core | 4 | Introduction to Cost Accounting, Cost Concepts, Material Costing, Labour Costing, Overhead Costing, Job Costing |
| B.C 3.4 | Quantitative Analysis for Business - II | Core | 4 | Probability, Probability Distributions, Sampling, Hypothesis Testing, Correlation, Regression |
| B.C 3.5 | Skill Development Course - III (Business Communication) | Skill Development | 2 | Communication Process, Verbal & Non-Verbal, Business Letters, Reports & Proposals, Presentations, Interview Skills |
| OE 3 | Open Elective - I | Elective | 3 |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.C 4.1 | Corporate Accounting - II | Core | 4 | Liquidation of Companies, Amalgamation, Reconstruction, Accounting for Inflation, Investment Accounting, Human Resource Accounting |
| B.C 4.2 | Income Tax - I | Core | 4 | Basic Concepts of Income Tax, Residential Status, Exempted Income, Income from Salary, Income from House Property |
| B.C 4.3 | Cost Accounting - II | Core | 4 | Process Costing, Reconciliation of Cost & Financial Accounts, Marginal Costing, Budgetary Control, Standard Costing, Variance Analysis |
| B.C 4.4 | Entrepreneurship Development | Core | 4 | Concept of Entrepreneurship, Entrepreneurial Process, Business Idea Generation, Business Plan, Small Business Management, Institutional Support |
| B.C 4.5 | Skill Development Course - IV (Stock Market Operations) | Skill Development | 2 | Indian Stock Market, Primary Market, Secondary Market, Stock Exchange Operations, SEBI Regulations, Investment Strategies |
| OE 4 | Open Elective - II | Elective | 3 |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.C 5.1 | Accounting for Business Decisions | Core | 4 | Management Accounting, Financial Statement Analysis, Ratio Analysis, Fund Flow Statement, Cash Flow Statement, Working Capital Management |
| B.C 5.2 | Income Tax - II | Core | 4 | Profits & Gains of Business/Profession, Capital Gains, Income from Other Sources, Clubbing of Income, Set-off & Carry Forward of Losses, Deductions |
| B.C 5.3 | Principles & Practice of Auditing | Core | 4 | Introduction to Auditing, Types of Audit, Audit Planning, Internal Control, Audit Report, Professional Ethics for Auditors |
| B.C 5.E 1.1 | Elective I - Financial Management - I (Finance Group) | Elective | 4 | Financial Management Introduction, Time Value of Money, Capital Budgeting, Cost of Capital, Working Capital Management, Dividend Policy |
| B.C 5.E 1.2 | Elective I - Stock and Commodity Markets (Finance Group) | Elective | 4 | Equity Market, Debt Market, Derivatives Market, Commodity Markets, SEBI Regulations, Trading Mechanisms |
| B.C 5.E 2.1 | Elective I - Principles of Marketing (Marketing Group) | Elective | 4 | Marketing Concept, Marketing Environment, Market Segmentation, Product Life Cycle, Pricing Strategies, Promotion Mix |
| B.C 5.E 2.2 | Elective I - Consumer Behaviour (Marketing Group) | Elective | 4 | Consumer Decision Process, Influences on Buying, Market Research, Buyer Psychology, Customer Satisfaction, Brand Loyalty |
| B.C 5.E 3.1 | Elective I - Human Resource Management (HRM Group) | Elective | 4 | HRM Introduction, HR Planning, Recruitment & Selection, Training & Development, Performance Management, Employee Relations |
| B.C 5.E 3.2 | Elective I - Industrial Relations (HRM Group) | Elective | 4 | Industrial Relations System, Trade Unions, Collective Bargaining, Industrial Disputes, Grievance Handling, Labour Welfare |
| B.C 5.5 | Skill Development Course - V (E-commerce) | Skill Development | 2 | Introduction to E-commerce, Business Models, E-payment Systems, Online Marketing, E-security, Legal Aspects of E-commerce |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.C 6.1 | Management Accounting | Core | 4 | Nature of Management Accounting, Cost Volume Profit Analysis, Budgetary Control, Standard Costing, Variance Analysis, Relevant Costing |
| B.C 6.2 | Goods and Services Tax (GST) | Core | 4 | Introduction to GST, GST Registration, Input Tax Credit, Time & Value of Supply, Levy & Collection of GST, GST Returns |
| B.C 6.3 | Banking Law and Operations | Core | 4 | Banking Regulation Act, Types of Banks, Banker-Customer Relationship, Negotiable Instruments, E-Banking, Credit Management |
| B.C 6.E 1.1 | Elective II - Financial Management - II (Finance Group) | Elective | 4 | Sources of Finance, Capital Structure, Leasing, Mergers & Acquisitions, Risk Management, International Financial Management |
| B.C 6.E 1.2 | Elective II - Financial Derivatives (Finance Group) | Elective | 4 | Introduction to Derivatives, Futures, Forwards, Options, Swaps, Hedging Strategies, Option Valuation |
| B.C 6.E 2.1 | Elective II - Services Marketing (Marketing Group) | Elective | 4 | Nature of Services, Service Quality, Service Design, Pricing of Services, Promotion of Services, Integrated Services Marketing |
| B.C 6.E 2.2 | Elective II - Advertising and Sales Management (Marketing Group) | Elective | 4 | Advertising Objectives, Media Planning, Advertising Appeals, Sales Promotion, Personal Selling, Sales Force Management |
| B.C 6.E 3.1 | Elective II - Compensation and Benefits Management (HRM Group) | Elective | 4 | Compensation Philosophy, Wage Determination, Incentive Plans, Employee Benefits, Executive Compensation, Legal Aspects of Compensation |
| B.C 6.E 3.2 | Elective II - Human Resource Development (HRM Group) | Elective | 4 | HRD Concept, Training & Development, Career Planning, Performance Appraisal, Employee Empowerment, Organisational Development |
| B.C 6.5 | Skill Development Course - VI (Advanced Excel & Tally) | Skill Development | 2 | Advanced Excel Functions, Data Analysis, Pivot Tables, Tally ERP Introduction, Accounting in Tally, GST in Tally, Payroll in Tally |
| B.C 6.6 | Project Work / Internship | Project | 2 | Research Methodology, Data Collection, Data Analysis, Report Writing, Presentation Skills, Problem Solving |




