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B-COM in General at Panchasheela Degree College
Bengaluru, Karnataka
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About the Specialization
What is General at Panchasheela Degree College Bengaluru?
This General B.Com program at Panchasheela Degree College focuses on providing a comprehensive foundation in commerce, accounting, finance, and business management, essential for a dynamic Indian economy. It is designed to equip students with core analytical and conceptual skills, directly relevant to the burgeoning financial and commercial sectors across India. The program emphasizes a holistic understanding of business operations and financial markets.
Who Should Apply?
This program is ideal for recent 10+2 graduates with a strong aptitude for numbers and business principles, aspiring to build a career in finance, accounting, or business administration. It also suits individuals aiming for competitive government examinations in India or those planning to pursue professional qualifications like CA, CS, or CMA, providing a robust academic base.
Why Choose This Course?
Graduates of this program can expect diverse India-specific career paths, including roles as accountants, financial analysts, tax consultants, and business executives. Entry-level salaries typically range from INR 2.5 to 4.5 LPA, with significant growth potential up to INR 8-15 LPA for experienced professionals in major Indian cities. The degree also serves as a strong foundation for MBA or specialized Master''''s degrees.
Student Success Practices
Foundation Stage
Master Core Accounting & Business Concepts- (Semester 1-2)
Dedicate time to thoroughly understand fundamental principles of financial accounting, business environment, and marketing. Utilize textbooks, online tutorials, and peer study groups to solidify basic concepts. Practice numerical problems regularly and seek clarification from faculty early on.
Tools & Resources
Textbooks, BCU e-content, Khan Academy, Peer study groups
Career Connection
A strong foundation in these subjects is crucial for advanced courses and forms the bedrock for entry-level roles in accounting, finance, and business operations.
Enhance Digital and Communication Skills- (Semester 1-2)
Actively participate in digital fluency and communication skills courses. Practice public speaking, presentation delivery, and professional writing. Explore online platforms to learn advanced MS Office skills (Excel, PowerPoint) and basic web tools, which are vital for modern business roles.
Tools & Resources
LinkedIn Learning, Coursera, Toastmasters International, MS Office Suite
Career Connection
Effective communication and digital proficiency are highly sought-after soft skills for internships and entry-level positions in all Indian companies.
Engage in Co-curricular Activities- (Semester 1-2)
Join college clubs and participate in commerce-related competitions, quizzes, and workshops. This helps develop leadership, teamwork, and problem-solving skills beyond the classroom. Attending industry guest lectures and seminars offers early exposure to business trends.
Tools & Resources
College Commerce Association, Inter-collegiate competitions, Guest lectures
Career Connection
These activities build a well-rounded profile, enhance networking opportunities, and make a student more attractive to potential employers for internships and placements.
Intermediate Stage
Specialize and Acquire Practical Software Skills- (Semester 3-4)
Leverage Skill Enhancement Courses like Tally with GST and Digital Marketing to gain hands-on proficiency in industry-relevant software. Consider external certifications in these areas. Explore open electives that align with emerging career interests in finance or marketing.
Tools & Resources
Tally ERP.9, Google Digital Garage, SAP (basic modules), NISM certifications
Career Connection
Practical software skills are often non-negotiable for accounting, taxation, and marketing roles in India. Certifications add significant value to your resume.
Seek Early Industry Exposure through Internships- (Semester 3-5)
Actively search for short-term internships during semester breaks, focusing on roles in accounting firms, banks, or corporate finance departments. Even unpaid internships offer invaluable practical experience and networking opportunities within the Bengaluru business ecosystem.
Tools & Resources
Internshala, LinkedIn, College placement cell, Local CA firms
Career Connection
Internships convert theoretical knowledge into practical skills, build professional networks, and are often a direct pathway to pre-placement offers or full-time roles after graduation.
Build a Professional Network- (Semester 3-5)
Attend industry conferences, workshops, and networking events organized by professional bodies or the college. Connect with alumni, faculty, and industry professionals on platforms like LinkedIn. Participate in mock interviews and group discussions to hone interpersonal skills.
Tools & Resources
LinkedIn, Industry association events, Alumni meet-ups, Career fairs
Career Connection
Networking is critical for discovering hidden job opportunities, gaining mentorship, and understanding industry expectations for future career growth.
Advanced Stage
Deep Dive into Specializations and Advanced Tax/Finance Concepts- (Semester 5-6)
Focus intently on Income Tax, Auditing, and chosen Discipline Specific Electives (like GST, Financial Markets, Investment Management). Undertake detailed case studies and prepare for professional exams (e.g., CA Foundation, ACCA, CFA Level I) if aligned with career goals, using this knowledge as a base.
Tools & Resources
Professional body study materials, Taxmann publications, NISM study materials
Career Connection
Mastery of advanced financial and taxation concepts is essential for roles in corporate finance, taxation, auditing, and investment banking, which command higher salaries.
Execute a High-Quality Research Project/Internship- (Semester 6)
For your final semester project/internship, choose a topic that resonates with your career aspirations. Conduct thorough research, data analysis, and present your findings professionally. This showcases independent work ability and deep subject understanding to potential employers.
Tools & Resources
SPSS/R for data analysis, Plagiarism check tools, Industry mentors
Career Connection
A well-executed project/internship is a powerful talking point in interviews, demonstrating applied knowledge and problem-solving capabilities, directly impacting placement success.
Intensive Placement Preparation and Career Planning- (Semester 6)
Begin placement preparation early by attending resume building workshops, mock interviews, and group discussion sessions. Research target companies and roles. Develop a clear career plan, whether it''''s immediate employment, higher education (MBA), or professional certifications.
Tools & Resources
College placement cell, Career counselors, Online aptitude tests (e.g., Indiabix), Interview prep books
Career Connection
Proactive and structured placement preparation significantly increases the chances of securing desirable job offers from top recruiters in India''''s competitive job market.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 / PUC or equivalent examination from a recognized board/university.
Duration: 3 years (6 semesters)
Credits: 132 Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCML101 | Language I (Kannada/Other Regional Language) | Ability Enhancement Compulsory Course (AECC) | 3 | Grammar and Composition, Prose and Poetry, Communication Skills, Cultural Context, Vocabulary Building |
| BCMEL102 | Language II (English) | Ability Enhancement Compulsory Course (AECC) | 3 | Functional English, Business Communication, Reading Comprehension, Writing Skills, Grammar and Usage |
| BCMDC101 | Financial Accounting I | Discipline Specific Core (DSC) | 4 | Introduction to Accounting, Accounting Concepts and Conventions, Journal, Ledger, Trial Balance, Final Accounts of Sole Proprietorship, Bills of Exchange |
| BCMDC102 | Business Environment | Discipline Specific Core (DSC) | 4 | Meaning and Components of Business Environment, Economic Environment, Political and Legal Environment, Socio-Cultural Environment, Technological Environment |
| BCMSE101 | Digital Fluency | Skill Enhancement Course (SEC) | 2 | Fundamentals of Computers, Operating Systems, Microsoft Office Suite, Internet and Email, Digital Safety |
| BCMOE101 | Open Elective (e.g., Entrepreneurship Development) | Open Elective (OE) | 3 | Concept of Entrepreneurship, Entrepreneurial Process, Business Idea Generation, Business Plan Preparation, Sources of Finance |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCML201 | Language I (Kannada/Other Regional Language) | Ability Enhancement Compulsory Course (AECC) | 3 | Advanced Grammar, Literary Appreciation, Essay Writing, Public Speaking, Translation |
| BCMEL202 | Language II (English) | Ability Enhancement Compulsory Course (AECC) | 3 | Professional Communication, Report Writing, Presentation Skills, Grammar Review, Critical Reading |
| BCMDC201 | Financial Accounting II | Discipline Specific Core (DSC) | 4 | Consignment Accounts, Joint Venture Accounts, Royalty Accounts, Departmental Accounts, Hire Purchase and Installment Systems |
| BCMDC202 | Principles of Marketing | Discipline Specific Core (DSC) | 4 | Introduction to Marketing, Marketing Mix (4 Ps), Market Segmentation, Targeting, Positioning, Product Life Cycle, Pricing Strategies |
| BCMSE201 | Web Designing | Skill Enhancement Course (SEC) | 2 | HTML Fundamentals, CSS Styling, Basic JavaScript, Web Page Layout, Introduction to Web Hosting |
| BCMOE201 | Open Elective (e.g., Financial Literacy) | Open Elective (OE) | 3 | Personal Finance Basics, Budgeting and Saving, Investment Avenues, Banking Services, Insurance and Risk Management |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCML301 | Language I (Kannada/Other Regional Language) | Ability Enhancement Compulsory Course (AECC) | 3 | Literary Criticism, Creative Writing, Cultural Studies, Media and Language, Interpreting Texts |
| BCMEL302 | Language II (English) | Ability Enhancement Compulsory Course (AECC) | 3 | Advanced Writing, Vocabulary and Idioms, Public Speaking and Debates, Job Application Skills, Group Discussion Techniques |
| BCMDC301 | Corporate Accounting I | Discipline Specific Core (DSC) | 4 | Accounting for Share Capital, Accounting for Debentures, Final Accounts of Companies, Managerial Remuneration, Profit Prior to Incorporation |
| BCMDC302 | Financial Management | Discipline Specific Core (DSC) | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting, Working Capital Management, Sources of Finance |
| BCMSE301 | Tally with GST | Skill Enhancement Course (SEC) | 2 | Introduction to Tally ERP.9, Company Creation & Ledgers, Voucher Entry, Inventory Management, GST Computations & Reporting |
| BCMOE301 | Open Elective (e.g., Retailing) | Open Elective (OE) | 3 | Introduction to Retailing, Retail Formats, Store Management, Merchandising, Retail Marketing |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCML401 | Language I (Kannada/Other Regional Language) | Ability Enhancement Compulsory Course (AECC) | 3 | Advanced Literary Studies, Regional Literature, Critical Analysis, Research Writing, Journalism and Media |
| BCMEL402 | Language II (English) | Ability Enhancement Compulsory Course (AECC) | 3 | Technical Writing, Resume Building, Interview Skills, Business Etiquette, Presentation Software |
| BCMDC401 | Corporate Accounting II | Discipline Specific Core (DSC) | 4 | Valuation of Goodwill and Shares, Amalgamation and Reconstruction, Liquidation of Companies, Holding Company Accounts, Accounting for ESOPs and Buy Back |
| BCMDC402 | Cost Accounting | Discipline Specific Core (DSC) | 4 | Introduction to Cost Accounting, Cost Sheet Preparation, Material Costing, Labor Costing, Overheads |
| BCMSE401 | Digital Marketing | Skill Enhancement Course (SEC) | 2 | Introduction to Digital Marketing, SEO Fundamentals, Social Media Marketing, Email Marketing, Content Marketing |
| BCMOE401 | Open Elective (e.g., Basics of Stock Market) | Open Elective (OE) | 3 | Stock Market Basics, Equity and Debt Market, Trading and Demat Accounts, Fundamental Analysis, Technical Analysis |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCMDC501 | Income Tax I | Discipline Specific Core (DSC) | 4 | Introduction to Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession |
| BCMDC502 | Auditing and Corporate Governance | Discipline Specific Core (DSC) | 4 | Introduction to Auditing, Types of Audit, Audit Procedures, Internal Control, Corporate Governance Principles |
| BCMDE501 | Discipline Specific Elective I (e.g., Advanced Accounting) | Discipline Specific Elective (DSE) | 3 | Partnership Accounts, Insolvency Accounts, Insurance Claims, Branch Accounts, Computerized Accounting |
| BCMDE502 | Discipline Specific Elective II (e.g., Goods & Services Tax - GST) | Discipline Specific Elective (DSE) | 3 | Introduction to GST, GST Registration, Input Tax Credit, GST Returns, Composition Scheme |
| BCMSE501 | Research Methodology for Commerce | Skill Enhancement Course (SEC) | 2 | Introduction to Research, Research Design, Data Collection Methods, Sampling Techniques, Report Writing |
| BCMAEC501 | Indian Constitution | Ability Enhancement Compulsory Course (AECC) | 2 | Preamble and Basic Features, Fundamental Rights and Duties, Directive Principles of State Policy, Union and State Government, Judiciary and Elections |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCMDC601 | Income Tax II | Discipline Specific Core (DSC) | 4 | Income from Capital Gains, Income from Other Sources, Clubbing of Income, Set-off and Carry Forward of Losses, Deductions from Gross Total Income |
| BCMDC602 | Management Accounting | Discipline Specific Core (DSC) | 4 | Introduction to Management Accounting, Financial Statement Analysis, Ratio Analysis, Fund Flow and Cash Flow Statements, Budgetary Control |
| BCMDE601 | Discipline Specific Elective III (e.g., Financial Markets & Services) | Discipline Specific Elective (DSE) | 3 | Indian Financial System, Money Market, Capital Market, Financial Services, SEBI Regulations |
| BCMDE602 | Discipline Specific Elective IV (e.g., Investment Management) | Discipline Specific Elective (DSE) | 3 | Introduction to Investment, Investment Avenues, Risk and Return Analysis, Portfolio Management, Mutual Funds |
| BCMSE601 | Project Work / Internship | Skill Enhancement Course (SEC) | 2 | Project Proposal, Data Collection and Analysis, Report Writing, Presentation, Viva Voce |
| BCMAEC601 | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Ecosystems and Biodiversity, Environmental Pollution, Natural Resources, Environmental Ethics, Sustainable Development |
