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B-COM in General at P.A. First Grade College
Dakshina Kannada, Karnataka
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About the Specialization
What is GENERAL at P.A. First Grade College Dakshina Kannada?
This B.Com General program at P.A. First Grade College focuses on providing a comprehensive understanding of core business principles, accounting practices, finance, and management. It aims to equip students with a strong foundation relevant to India''''s dynamic economic landscape, preparing them for diverse roles across various industries. The curriculum is designed to foster analytical and decision-making skills crucial for success in the Indian commercial sector.
Who Should Apply?
This program is ideal for fresh graduates from diverse backgrounds seeking entry into the business, finance, or accounting fields. It also suits individuals aspiring for government jobs in banking, railways, or other public sectors, and those aiming to pursue higher education like M.Com, MBA, or professional certifications like CA, CS, CMA in India. Students with a keen interest in entrepreneurship and managing family businesses will also find it beneficial.
Why Choose This Course?
Graduates of this program can expect to pursue India-specific career paths such as accountants, financial analysts, tax consultants, auditors, marketing executives, or banking professionals. Entry-level salaries in India typically range from INR 2.5 LPA to 4.5 LPA, with significant growth trajectories in Indian companies based on experience and specialized skills. The program also provides a solid base for professional certifications alignment.
Student Success Practices
Foundation Stage
Master Accounting Fundamentals- (Semester 1-2)
Focus intensely on core accounting principles, journal entries, ledger posting, and preparing final accounts. Utilize practical exercises and problem-solving to solidify understanding, as this forms the bedrock for all advanced commerce subjects.
Tools & Resources
Tally ERP 9 (basic functions), accounting textbooks, online tutorials, peer study groups, practice sets
Career Connection
Strong accounting fundamentals are essential for entry-level roles like junior accountant, bookkeeper, and tax assistant in any Indian firm, ensuring a smooth start to a finance or accounting career.
Develop Business Communication & Math Skills- (Semester 1-2)
Actively participate in English language classes to improve written and verbal communication. Simultaneously, practice business mathematics and statistics regularly to build quantitative reasoning, which is vital for financial analysis and data interpretation.
Tools & Resources
Grammarly, Toastmasters clubs (if available), online math practice platforms, business news analysis, group presentations
Career Connection
Excellent communication and analytical skills are highly valued by Indian employers across all sectors, crucial for corporate interactions, presentations, and data-driven decision making.
Explore Computer Applications for Business- (Semester 1-2)
Gain proficiency in basic computer applications like MS Office (Word, Excel, PowerPoint) and understand the fundamentals of e-commerce. This practical knowledge is indispensable for modern business operations and efficiency.
Tools & Resources
Microsoft Office Suite, online courses for Excel (e.g., Udemy, Coursera), basic e-commerce tutorials, college computer labs
Career Connection
Competency in office software and understanding digital commerce are basic requirements for almost all administrative, financial, and marketing roles in today''''s Indian business environment.
Intermediate Stage
Dive into Corporate & Tax Accounting- (Semester 3-4)
Focus on understanding corporate accounting intricacies, company law, and direct taxation (Income Tax). Solve numerous case studies and problems to grasp the practical application of these complex subjects, which are central to corporate finance and compliance.
Tools & Resources
Bare Acts (Income Tax Act, Companies Act), ICAI study material (for conceptual clarity), specialized accounting software demos, tax calculation tools, mentorship from seniors
Career Connection
Expertise in corporate and tax accounting opens doors to roles like tax consultant, corporate auditor, and financial controller in large Indian companies, and is a prerequisite for CA/CS/CMA aspirants.
Seek Industry Exposure via Internships/Projects- (Semester 4-5)
Actively look for short-term internships or live projects in local firms, NGOs, or small businesses during semester breaks. This provides invaluable real-world experience, helps in applying theoretical knowledge, and builds a professional network.
Tools & Resources
College placement cell, LinkedIn, Internshala, local business directories, faculty connections
Career Connection
Internships are crucial for understanding Indian corporate culture, gaining practical skills, and improving employability, often leading to pre-placement offers or strong references for future jobs.
Develop Analytical Skills with Business Statistics & Law- (Semester 3-4)
Strengthen analytical abilities by excelling in business statistics, focusing on data interpretation and decision-making. Simultaneously, understand the nuances of business law, which is critical for compliance and risk management in any Indian enterprise.
Tools & Resources
Statistical software (basic R/Python if introduced), legal case study analysis, mock court sessions (if applicable), business newspapers, industry reports
Career Connection
A strong grasp of statistics is vital for market research, financial modeling, and data analysis roles, while business law knowledge is essential for compliance officers and legal advisors in Indian companies.
Advanced Stage
Specialize and Prepare for Professional Exams- (Semester 5-6)
Choose electives wisely based on career interests (e.g., advanced finance, taxation). Begin preparing for professional exams like CA, CS, CMA, or competitive government exams, leveraging the B.Com curriculum as a strong foundation.
Tools & Resources
Coaching institutes, previous year''''s question papers, mock tests, ICAI/ICSI/ICMAI study materials, online learning platforms
Career Connection
Early preparation for professional exams significantly boosts career prospects, leading to high-demand roles and better salary packages in Indian financial and corporate sectors.
Enhance Placement Readiness- (Semester 6)
Actively engage in resume building workshops, mock interviews, and group discussions organized by the college. Network with alumni and industry professionals, and tailor your skills to match job descriptions for B.Com graduates in India.
Tools & Resources
Placement cell services, LinkedIn, professional networking events, online interview preparation platforms (e.g., InterviewBit, PrepInsta)
Career Connection
Strong interview and soft skills are paramount for securing placements in top Indian companies and financial institutions, leading to successful career launches immediately after graduation.
Undertake an Applied Research Project- (Semester 6)
Work on a comprehensive project, possibly a dissertation or a detailed case study, in an area of interest within commerce. This demonstrates research capabilities, independent problem-solving, and in-depth knowledge of a specific domain.
Tools & Resources
Research databases, academic journals, statistical analysis tools, mentorship from faculty, survey tools
Career Connection
A well-executed project enhances your profile for postgraduate studies (M.Com/MBA) or specialized roles in research and analysis within Indian corporates, showcasing initiative and expertise.
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 Mangalore University.
Duration: 6 semesters / 3 years
Credits: 152 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LANG101 | Language I (e.g., Additional English) | Language | 4 | Prescribed Prose, Grammar Usage, Vocabulary Building, Paragraph Writing, Speaking Skills |
| ENG102 | Language II - English | Language | 4 | Prescribed Prose & Poetry, Communication Theory, Business Correspondence, Report Writing, Public Speaking |
| COM 103 | Financial Accounting - I | Core | 4 | Accounting Concepts, Journal and Ledger, Trial Balance, Final Accounts of Sole Trader, Rectification of Errors |
| COM 104 | Principles of Management | Core | 4 | Nature of Management, Planning and Decision Making, Organizing and Staffing, Directing and Coordination, Controlling and Motivation |
| BMT 105 | Fundamentals of Business Mathematics | Core | 4 | Set Theory, Progressions (AP, GP), Ratio and Proportion, Simple and Compound Interest, Permutations and Combinations |
| CFE 106 | Computer Fundamentals & E-Commerce | Ability Enhancement Compulsory Course (AECC) | 2 | Computer Basics, Operating Systems, MS Office Applications, Internet and Web Browsers, E-Commerce Concepts and Models |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LANG201 | Language I (e.g., Additional English) | Language | 4 | Prescribed Short Stories, Functional Grammar, Report Writing, Letter Writing, Group Discussion |
| ENG202 | Language II - English | Language | 4 | Prescribed Drama & Poetry, Business Ethics, Interpersonal Communication, Resume Writing, Interview Skills |
| COM 203 | Financial Accounting - II | Core | 4 | Departmental Accounts, Branch Accounts, Hire Purchase System, Installment Payment System, Royalty Accounts |
| COM 204 | Organizational Behaviour | Core | 4 | Individual Behavior, Perception and Learning, Motivation Theories, Group Dynamics, Leadership Styles |
| BST 205 | Business Statistics | Core | 4 | Data Collection and Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation Analysis, Regression Analysis |
| EVS 206 | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Natural Resources, Ecosystems, Biodiversity and Conservation, Environmental Pollution, Environmental Ethics |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LANG301 | Language I (e.g., Additional English) | Language | 4 | Prescribed Essays, Advanced Grammar, Creative Writing, Literary Criticism, Debate and Discussion |
| ENG302 | Language II - English | Language | 4 | Formal Letters, Business Presentations, Technical Writing, Cross-cultural Communication, Media Analysis |
| COM 303 | Corporate Accounting - I | Core | 4 | Share Capital Accounting, Debentures, Underwriting of Shares, Valuation of Goodwill, Company Final Accounts |
| COM 304 | Corporate Administration | Core | 4 | Company Formation, Memorandum of Association, Articles of Association, Company Meetings, Company Secretary |
| ITX 305 | Income Tax - I | Core | 4 | Basic Concepts of Income Tax, Residential Status, Exempted Income, Income from Salary, Income from House Property |
| CON 306 | Indian Constitution | Ability Enhancement Compulsory Course (AECC) | 2 | Preamble and Features, Fundamental Rights and Duties, Directive Principles of State Policy, Union and State Legislature, Judiciary and Emergency Provisions |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LANG401 | Language I (e.g., Additional English) | Language | 4 | One-Act Plays, Translation Skills, Public Speaking, Journalism Basics, Film and Media Studies |
| ENG402 | Language II - English | Language | 4 | Advanced Communication, Negotiation Skills, Conflict Resolution, Digital Age Communication, Global Business Culture |
| COM 403 | Corporate Accounting - II | Core | 4 | Internal Reconstruction, Amalgamation, Absorption and External Reconstruction, Consolidated Financial Statements, Liquidation of Companies |
| LWC 404 | Business Law | Core | 4 | Indian Contract Act, Sale of Goods Act, Partnership Act, Negotiable Instruments Act, Consumer Protection Act |
| ITX 405 | Income Tax - II | Core | 4 | Profits and Gains of Business/Profession, Capital Gains, Income from Other Sources, Clubbing of Income, Set-off and Carry-forward of Losses |
| HGE 406 | Human Rights, Gender & Environment | Ability Enhancement Compulsory Course (AECC) | 2 | Human Rights Concepts, Gender Equality and Women''''s Rights, Child Rights, Environmental Justice, Sustainable Development Goals |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COA 501 | Cost Accounting | Core | 4 | Cost Concepts and Classification, Cost Sheet Preparation, Material Costing, Labour Costing, Overhead Costing |
| MKM 502 | Marketing Management | Core | 4 | Nature of Marketing, Marketing Mix, Product and Pricing Strategies, Promotion and Distribution Channels, Consumer Behavior |
| BLO 503 | Banking Law and Operations | Core | 4 | Banking Regulation Act, RBI and Commercial Banks, Types of Accounts, Lending Principles and Procedures, E-Banking and Digital Payments |
| ELA 504 | Elective I: Advanced Corporate Accounting (Example from Accounting & Taxation Group) | Elective | 4 | Accounting Standards, Consolidated Financial Statements, Valuation of Shares and Business, Forensic Accounting Basics, Accounting for Amalgamation |
| ELA 505 | Elective II: Advanced Income Tax (Example from Accounting & Taxation Group) | Elective | 4 | Assessment Procedures, Tax Planning and Management, International Taxation Overview, TDS and TCS Provisions, GST Fundamentals |
| SECC 506 | Skill Enhancement Compulsory Course (SECC) - I (e.g., MS Excel for Business) | SECC | 2 | Basic Excel Functions, Data Analysis Tools, Pivot Tables and Charts, Conditional Formatting, Financial Modeling Basics |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| MAA 601 | Management Accounting | Core | 4 | Budgeting and Budgetary Control, Standard Costing, Variance Analysis, Marginal Costing, Fund Flow and Cash Flow Statements |
| FIM 602 | Financial Management | Core | 4 | Objectives of Financial Management, Capital Budgeting, Cost of Capital, Working Capital Management, Dividend Policy |
| AUD 603 | Auditing | Core | 4 | Basics of Auditing, Types of Audit, Internal Control System, Audit Evidence and Vouching, Company Audit and Auditor''''s Report |
| ELC 604 | Elective III: Investment Management (Example from Finance Group) | Elective | 4 | Investment Avenues, Risk and Return Analysis, Portfolio Management, Stock Market Operations, Mutual Funds and Derivatives |
| ELC 605 | Elective IV: International Finance (Example from Finance Group) | Elective | 4 | Exchange Rate Mechanisms, International Capital Markets, Foreign Trade Finance, Multinational Corporations, Currency Risk Management |
| SECC 606 | Skill Enhancement Compulsory Course (SECC) - II (e.g., Business Communication Skills) | SECC | 2 | Verbal and Non-Verbal Communication, Presentation Techniques, Interview and GD Skills, Business Etiquette, Digital Communication Tools |
