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B-COM in General at R R Institute of Management Studies
Bengaluru, Karnataka
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About the Specialization
What is General at R R Institute of Management Studies Bengaluru?
This Bachelor of Commerce (B.Com) program at R R Institute of Management Studies focuses on foundational knowledge in accounting, finance, management, and taxation. It is crucial for India''''s burgeoning economy, preparing students for diverse roles. The program provides a broad understanding of business operations and economic principles essential for corporate success.
Who Should Apply?
This program is ideal for recent 10+2 graduates with a commerce background aspiring for careers in finance, accounting, or business management. It also suits individuals keen on pursuing professional certifications like CA, CS, or CMA, and those aiming for entrepreneurial ventures in India''''s dynamic market.
Why Choose This Course?
Graduates can expect diverse career paths in auditing, tax consulting, banking, and financial analysis within Indian companies. Entry-level salaries typically range from INR 2.5 to 4.5 LPA, with significant growth potential. The program also provides a strong foundation for pursuing higher education or professional qualifications.
Student Success Practices
Foundation Stage
Master Core Accounting & Management Fundamentals- (Semester 1-2)
Focus diligently on subjects like Financial Accounting and Business Management. Utilize textbooks, online tutorials (e.g., ICAI resources for foundational concepts), and class discussions to build a strong theoretical base. This ensures a robust understanding critical for all future commerce studies and professional exams.
Tools & Resources
ICAI study materials, Course textbooks, Academic support sessions
Career Connection
A strong foundation is essential for excelling in advanced subjects and passing professional certification exams, directly impacting placement opportunities in finance and accounting roles.
Develop Effective Communication & Digital Fluency- (Semester 1-2)
Actively participate in English language classes, practice essay writing, and presentation skills. Simultaneously, hone digital skills using productivity tools like MS Office (Excel for basic accounting) and secure internet usage. Strong communication and digital literacy are indispensable for corporate roles in India.
Tools & Resources
MS Office Suite, Grammarly, College communication workshops
Career Connection
These skills enhance interview performance, professional report writing, and general workplace effectiveness, making graduates more attractive to recruiters.
Engage in Peer Learning & Early Networking- (Semester 1-2)
Form study groups to discuss complex topics and solve problems collaboratively. Actively participate in college events, clubs, and student forums. Early networking with peers and faculty can foster a supportive academic environment and introduce diverse perspectives, aiding holistic development.
Tools & Resources
College clubs and societies, Online collaboration tools, Study groups
Career Connection
Building a network provides support, opens avenues for shared learning, and can lead to referrals and opportunities in the long run.
Intermediate Stage
Apply Theoretical Knowledge via Case Studies & Projects- (Semester 3-4)
Seek out opportunities to work on real-world case studies in subjects like Cost Accounting and Financial Management. Engage in mini-projects or simulations related to business planning and market analysis. This practical application bridges the gap between classroom learning and industry demands, enhancing problem-solving abilities.
Tools & Resources
Harvard Business Review cases, Industry whitepapers, College project guidance
Career Connection
Practical application skills are highly valued by employers, showcasing problem-solving abilities and readiness for real-world business challenges, improving chances for quality internships and jobs.
Explore Career Interests through Electives & Guest Lectures- (Semester 3-4)
Carefully choose open electives that align with potential career paths (e.g., E-Commerce, Financial Literacy). Attend guest lectures by industry professionals to gain insights into various domains (e.g., taxation, banking). This exploration helps clarify career aspirations and identify areas for specialized skill development.
Tools & Resources
Career counseling sessions, Industry expert talks, Online career aptitude tests
Career Connection
Informed elective choices lead to specialized skills that align with specific industry demands, enhancing employability and allowing focused career planning.
Build a Professional Online Presence- (Semester 3-4)
Create and maintain a professional LinkedIn profile, showcasing academic achievements, skills, and project work. Follow relevant Indian companies and industry leaders. A strong online presence is crucial for internships and future job applications, connecting students with potential employers and industry trends.
Tools & Resources
LinkedIn profile, Online portfolio platforms, Professional networking events
Career Connection
A well-maintained online professional profile significantly increases visibility to recruiters and potential employers, facilitating networking and direct job opportunities.
Advanced Stage
Specialize Strategically & Prepare for Professional Exams- (Semester 5-6)
Select Discipline Specific Electives (DSEs) thoughtfully based on career goals (e.g., GST, IFRS for accounting; Derivatives for finance). Begin preparing for professional certifications like CA, CS, or CMA foundation exams, leveraging study materials and coaching centres. This specialization and early exam prep boost employability.
Tools & Resources
ICAI, ICSI, CMA study modules, Coaching classes, Mock tests
Career Connection
Specialized knowledge and professional certifications are significant differentiators in the Indian job market, opening doors to higher-paying and more responsible roles.
Undertake Internships & Industry-Relevant Projects- (Semester 5-6)
Actively seek internships with accounting firms, banks, or corporate finance departments during breaks. Participate in college-facilitated industry projects. Practical experience is highly valued by Indian employers, providing hands-on skills and valuable industry exposure, which often leads to pre-placement offers.
Tools & Resources
College placement cell, Internshala, Company websites for internship programs
Career Connection
Internships provide crucial real-world experience, often converting into full-time employment. They also build a professional network and resume credibility.
Focus on Placement Preparation & Interview Skills- (Semester 5-6)
Attend career counselling sessions, mock interviews, and resume-building workshops organized by the college placement cell. Practice aptitude tests and group discussions. Developing strong interview skills and a well-crafted resume are critical for securing desired job roles in competitive Indian job markets.
Tools & Resources
Placement cell workshops, Online aptitude test platforms, Mock interview sessions
Career Connection
Effective preparation for placements directly translates into successful job offers, securing entry into preferred companies and career paths.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 (PUC or equivalent) examination in Commerce or Science from a recognized Board.
Duration: 3 years / 6 semesters (Provision for 4th year for B.Com (Honours with Research))
Credits: 140 Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCO1.1 | Language I (Kannada/Hindi/Sanskrit/Urdu/Telugu/Tamil/Malayalam) | Language | 3 | Prose and Poetry, Grammar and Vocabulary, Communication Skills, Cultural Context, Creative Writing |
| BCO1.2 | Language II (English) | Language | 3 | Communication Fundamentals, Reading Comprehension, Formal Writing Skills, Vocabulary Enhancement, Literary Appreciation |
| BCO1.3 | Financial Accounting | Core | 3 | Accounting Principles, Preparation of Final Accounts, Depreciation Accounting, Company Accounts - Shares & Debentures, Consignment and Joint Venture Accounts |
| BCO1.4 | Business Management | Core | 3 | Nature and Significance of Management, Planning and Decision Making, Organizing and Staffing, Directing and Controlling, Modern Management Practices |
| BCO1.5 | Open Elective (e.g., E-Commerce) | Open Elective | 3 | Introduction to E-Commerce, E-Business Models, E-Payment Systems, E-Marketing Strategies, Legal and Ethical Aspects of E-Commerce |
| BCO1.6 | Skill Enhancement Course (e.g., Digital Fluency) | Skill Enhancement Course | 2 | Computer Fundamentals, Office Productivity Tools (Word, Excel, PowerPoint), Internet and Web Browsing, Cyber Security Basics, Data Management |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCO2.1 | Language I (Kannada/Hindi/Sanskrit/Urdu/Telugu/Tamil/Malayalam) | Language | 3 | Advanced Grammar, Literary Forms and Genres, Critical Appreciation, Translation Techniques, Public Speaking |
| BCO2.2 | Language II (English) | Language | 3 | Advanced Communication Skills, Report Writing, Presentation Techniques, Critical Thinking, Global English |
| BCO2.3 | Corporate Accounting | Core | 3 | Share Capital and Debentures, Redemption of Preference Shares & Debentures, Final Accounts of Companies, Amalgamation and Reconstruction, Liquidation of Companies |
| BCO2.4 | Marketing Management | Core | 3 | Marketing Concepts and Environment, Market Segmentation and Targeting, Product and Pricing Decisions, Promotion and Advertising, Distribution Channels and Logistics |
| BCO2.5 | Open Elective (e.g., Financial Literacy & Investment Planning) | Open Elective | 3 | Personal Financial Planning, Investment Avenues (Equity, Debt, MF), Capital Market Operations, Risk Management and Insurance, Retirement Planning |
| BCO2.6 | Ability Enhancement Course (e.g., Constitutional Studies) | Ability Enhancement Course | 2 | Preamble and Basic Features of Constitution, Fundamental Rights and Duties, Directive Principles of State Policy, Structure and Functions of Government, Constitutional Amendments and Emergency Provisions |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCO3.1 | Language I (Kannada/Hindi/Sanskrit/Urdu/Telugu/Tamil/Malayalam) | Language | 3 | Modern Prose and Poetry, Cultural Essays, Literary Criticism, Comparative Literature, Advanced Grammar |
| BCO3.2 | Language II (English) | Language | 3 | Professional Communication, Academic Writing and Research, Public Speaking and Debates, Interview and Group Discussion Skills, Business Correspondence |
| BCO3.3 | Cost Accounting | Core | 3 | Cost Concepts and Classifications, Material and Labour Costing, Overhead Absorption, Job, Batch, and Process Costing, Reconciliation of Cost and Financial Accounts |
| BCO3.4 | Financial Management | Core | 3 | Financial Objectives and Goals, Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Policy Decisions |
| BCO3.5 | Open Elective (e.g., Retailing & Business Management) | Open Elective | 3 | Introduction to Retailing, Retail Formats and Operations, Merchandising and Category Management, Retail Marketing and Branding, Supply Chain Management in Retail |
| BCO3.6 | Ability Enhancement Course (e.g., Environmental Studies) | Ability Enhancement Course | 2 | Ecosystems and Biodiversity, Natural Resources and their Management, Environmental Pollution and Control, Global Environmental Issues, Sustainable Development and Conservation |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCO4.1 | Language I (Kannada/Hindi/Sanskrit/Urdu/Telugu/Tamil/Malayalam) | Language | 3 | Literary History and Movements, Modern Literary Trends, Classical Texts, Critical Analysis of Literature, Cultural Discourse |
| BCO4.2 | Language II (English) | Language | 3 | Advanced Grammar and Usage, Idioms and Phrases, Essay Writing and Argumentation, Creative and Critical Reading, Global Literary Perspectives |
| BCO4.3 | Income Tax - I | Core | 3 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Exempted Incomes, Income from Salaries, Income from House Property |
| BCO4.4 | Entrepreneurship Development | Core | 3 | Concept and Nature of Entrepreneurship, Entrepreneurial Process, Business Idea Generation and Opportunity Evaluation, Project Formulation and Funding, Government Support for Entrepreneurs |
| BCO4.5 | Open Elective (e.g., Basic Computer Applications) | Open Elective | 3 | Operating Systems, Word Processing Software, Spreadsheet Applications, Presentation Tools, Database Management Systems (Basics) |
| BCO4.6 | Ability Enhancement Course (e.g., Disaster Management) | Ability Enhancement Course | 2 | Concepts of Disaster and Hazards, Types of Disasters (Natural and Man-made), Disaster Preparedness and Mitigation, Relief and Rehabilitation, Community Participation in Disaster Management |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCO5.1 | Advanced Financial Accounting | Core | 4 | Amalgamation and Absorption of Companies, External Reconstruction, Holding Company Accounts, Accounting Standards (AS), Human Resource Accounting |
| BCO5.2 | Income Tax - II | Core | 4 | Profits and Gains of Business or Profession, Capital Gains, Income from Other Sources, Clubbing of Income and Set-off/Carry-forward of Losses, Deductions from Gross Total Income |
| BCO5.3 | Banking and Insurance | Core | 4 | Structure of Indian Banking System, Commercial Banks and Central Bank, E-Banking and Digital Payments, Principles of Insurance, Types of Insurance (Life, General, Health), IRDA |
| BCO5.4A | Discipline Specific Elective (DSE) - (e.g., Goods and Service Tax (GST)) | Discipline Specific Elective | 4 | Introduction to GST, GST Registration and Administration, Input Tax Credit Mechanism, Composition Scheme, GST Procedures and Returns |
| BCO5.4B | Discipline Specific Elective (DSE) - (e.g., International Financial Reporting Standards (IFRS)) | Discipline Specific Elective | 4 | Conceptual Framework of IFRS, Presentation of Financial Statements (IAS 1), Accounting Policies, Changes in Estimates and Errors (IAS 8), Property, Plant and Equipment (IAS 16), Intangible Assets (IAS 38) |
| BCO5.5 | Skill Enhancement Course (e.g., Business Ethics) | Skill Enhancement Course | 2 | Ethical Theories and Business, Ethics in Business Operations, Corporate Social Responsibility (CSR), Corporate Governance Principles, Ethical Decision Making and Whistle-blowing |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCO6.1 | Management Accounting | Core | 4 | Management Accounting Concepts, Ratio Analysis, Funds Flow and Cash Flow Statements, Budgetary Control, Standard Costing and Variance Analysis |
| BCO6.2 | Auditing and Corporate Governance | Core | 4 | Concepts and Objectives of Auditing, Types of Audit, Internal Control and Vouching, Audit Report and Standards, Corporate Governance Framework and SEBI Guidelines |
| BCO6.3 | Indian Financial System | Core | 4 | Structure of Indian Financial System, Money Market and Capital Market, Financial Institutions (Banks, NBFCs), SEBI and its Role, RBI Monetary Policy |
| BCO6.4A | Discipline Specific Elective (DSE) - (e.g., Computerized Accounting) | Discipline Specific Elective | 4 | Introduction to Accounting Software (e.g., Tally ERP), Creation of Ledgers and Vouchers, Inventory Management in Tally, Generating Financial Reports, Payroll and Tax Computations in Software |
| BCO6.4B | Discipline Specific Elective (DSE) - (e.g., Derivatives & Risk Management) | Discipline Specific Elective | 4 | Introduction to Derivatives (Forwards, Futures), Options: Calls and Puts, Swaps and their Applications, Hedging Strategies, Financial Risk Management Techniques |
| BCO6.5 | Skill Enhancement Course (e.g., Research Methodology in Commerce) | Skill Enhancement Course | 2 | Introduction to Research in Commerce, Research Design and Problem Formulation, Data Collection Methods (Primary & Secondary), Sampling Techniques, Data Analysis and Report Writing |
