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B-COM in Na General Commerce at Reshmi Degree College
Kalaburagi, Karnataka
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About the Specialization
What is NA - General Commerce at Reshmi Degree College Kalaburagi?
This General Commerce program at Reshmi Degree College focuses on providing a comprehensive understanding of business principles, financial concepts, and economic theories crucial for today''''s dynamic Indian economy. The curriculum is designed to equip students with fundamental knowledge across various commerce disciplines, preparing them for diverse roles in trade, industry, and financial services sectors within India. It emphasizes practical skills alongside theoretical foundations.
Who Should Apply?
This program is ideal for fresh graduates seeking entry into the vast Indian commerce and finance sectors, including banking, accounting, and retail. It also caters to individuals aiming for competitive government exams that require a strong commerce background. Students with a 10+2 qualification, particularly in commerce, who possess analytical skills and an interest in business operations, would find this program highly beneficial for building a solid career foundation.
Why Choose This Course?
Graduates of this program can expect to pursue various India-centric career paths such as accountants, financial analysts, tax consultants, and market research analysts. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential up to INR 8-12 LPA for experienced professionals. The program aligns well with certifications like CA Foundation, CS Foundation, and CMA, enhancing professional opportunities in Indian companies and startups.
Student Success Practices
Foundation Stage
Master Core Accounting & Business Concepts- (Semester 1-2)
Dedicate time to thoroughly understand fundamental financial accounting, business studies, and economics principles. Utilize textbooks, reference materials, and online tutorials to clarify concepts. Participate actively in classroom discussions and seek clarification from faculty.
Tools & Resources
Textbooks, Gulbarga University e-resources, NCERT Business Studies books, Khan Academy, Investopedia
Career Connection
A strong foundation in these core subjects is crucial for advanced studies and directly applies to entry-level roles in accounting, finance, and business operations, preparing for competitive exams.
Develop Digital & Communication Fluency- (Semester 1-2)
Actively engage with courses like Computer Fundamentals, Office Automation, and Digital Fluency. Practice using MS Office suite (Word, Excel, PowerPoint) for projects and presentations. Focus on improving English and regional language communication skills for professional settings.
Tools & Resources
MS Office Suite, online typing tutors, Grammarly, Spoken English classes, language learning apps
Career Connection
These skills are universally demanded in the Indian job market, enhancing employability for administrative, data entry, and client-facing roles across all industries.
Participate in Academic Clubs & Peer Learning- (Semester 1-2)
Join college commerce associations or academic clubs to engage in quizzes, debates, and case study competitions. Form study groups with peers to discuss complex topics, share notes, and prepare for exams. This fosters collaborative learning and confidence.
Tools & Resources
College Commerce Club, study groups, online forums for commerce students in India
Career Connection
Builds teamwork, leadership, and analytical skills, which are highly valued in corporate environments and for group projects during job interviews.
Intermediate Stage
Gain Practical Software Proficiency (Tally, Excel)- (Semester 3-5)
Focus on skill enhancement courses like Tally and Advanced Excel. Undertake practical assignments and projects that simulate real-world business scenarios. Seek external certifications in these software tools if possible to validate your expertise.
Tools & Resources
Tally.ERP 9 software, Microsoft Excel, online courses like Udemy/Coursera for advanced Excel, Tally Academy
Career Connection
Directly prepares for roles such as junior accountant, data analyst, and accounts assistant which are prevalent in small to large businesses across India, increasing immediate job readiness.
Explore Internships & Industry Exposure- (Semester 3-5)
Actively seek short-term internships during semester breaks with local accounting firms, banks, or small businesses in Kalaburagi. Attend industry workshops, seminars, or guest lectures organized by the college to understand practical business applications.
Tools & Resources
LinkedIn, Internshala, college placement cell, local business directories
Career Connection
Provides invaluable practical experience, builds a professional network, and makes resumes stand out to Indian employers, leading to better placement opportunities.
Understand Indian Financial & Tax Systems- (Semester 3-5)
Pay close attention to courses on Indian Financial System, Income Tax, and GST. Follow current financial news, budget announcements, and tax reforms in India. Reading business newspapers like ''''The Economic Times'''' will be highly beneficial.
Tools & Resources
The Economic Times, Business Standard, ICAI publications, Income Tax Department website, GSTN portal
Career Connection
Essential for roles in banking, financial services, tax consulting, and compliance within the Indian regulatory framework, giving a significant competitive edge.
Advanced Stage
Specialized Skill Development for Career Readiness- (Semester 6)
Deep dive into your chosen DSE subjects (e.g., Auditing, GST, Financial Markets). If pursuing higher education like CA/CS/CMA, begin preparing for entrance exams. Develop a professional portfolio showcasing your projects and learned skills.
Tools & Resources
Professional body study materials (ICAI, ICSI, ICMAI), mock tests, LinkedIn profile, online project platforms
Career Connection
Tailors your skill set for specific roles in accounting, taxation, finance, or marketing, significantly improving chances for targeted placements and professional certifications.
Comprehensive Placement Preparation- (Semester 6)
Actively participate in mock interviews, group discussions, and resume building workshops conducted by the college. Practice aptitude tests and general knowledge specific to competitive job markets in India. Prepare for company-specific recruitment processes.
Tools & Resources
College placement cell, online aptitude test platforms (e.g., IndiaBix), interview preparation guides
Career Connection
Maximizes the likelihood of securing desirable placements in various companies and sectors across India immediately after graduation.
Network and Career Planning- (Semester 6)
Connect with alumni and industry professionals through networking events or online platforms. Seek mentorship and career advice. Clearly define your short-term and long-term career goals, whether it''''s entrepreneurship, corporate job, or further studies.
Tools & Resources
LinkedIn, alumni network, career counseling services, industry associations
Career Connection
Opens doors to hidden job markets, provides insights into industry trends, and helps in strategic career progression beyond initial placements.
Program Structure and Curriculum
Eligibility:
- Pass in PUC / 10+2 or equivalent examination
Duration: 3 years / 6 semesters
Credits: 136 Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.C. 1.1 | Financial Accounting - I | Discipline Specific Core (DSC) | 4 | Introduction to Accounting, Accounting Principles, Depreciation Accounting, Branch Accounts, Departmental Accounts |
| B.C. 1.2 | Business Studies | Discipline Specific Core (DSC) | 4 | Nature of Management, Planning and Decision Making, Organizing and Staffing, Directing and Coordination, Controlling and Ethics |
| B.C. 1.3 | Computer Fundamentals & Office Automation | Discipline Specific Core (DSC) | 4 | Computer Basics and Generations, Operating Systems, MS Word Features, MS Excel Spreadsheets, MS PowerPoint Presentations |
| AECC 1 | English | Ability Enhancement Compulsory Course (AECC) | 3 | Language Skills, Communication Strategies, Reading Comprehension, Writing Skills, Grammar and Vocabulary |
| AECC 2 | Indian Language | Ability Enhancement Compulsory Course (AECC) | 3 | Regional Language Grammar, Literary Texts, Composition and Essay Writing, Oral Communication, Cultural Aspects of Language |
| VAC 1 | Health & Wellness / Yoga / Sports / Physical Education | Value Added Course (VAC) | 2 | Holistic Health Concepts, Yoga Asanas and Pranayama, Sports and Fitness, Nutrition Basics, Mental Well-being |
| SEC 1 | Digital Fluency (Basic) | Skill Enhancement Course (SEC) | 2 | Introduction to Digital Devices, Internet and Web Browsing, Email and Online Communication, Cyber Hygiene, Introduction to Online Services |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.C. 2.1 | Financial Accounting - II | Discipline Specific Core (DSC) | 4 | Consignment Accounts, Joint Venture Accounts, Hire Purchase and Installment System, Partnership Accounts - Admission, Partnership Accounts - Retirement and Death |
| B.C. 2.2 | Business Economics | Discipline Specific Core (DSC) | 4 | Nature and Scope of Economics, Demand and Supply Analysis, Production and Cost Theory, Market Structures, Pricing Under Different Markets |
| B.C. 2.3 | Managerial Economics | Discipline Specific Core (DSC) | 4 | Introduction to Managerial Economics, Demand Analysis and Forecasting, Production and Cost Analysis, Pricing Policies and Practices, Profit Management and Capital Budgeting |
| AECC 3 | English | Ability Enhancement Compulsory Course (AECC) | 3 | Advanced Reading Techniques, Formal and Informal Writing, Presentation Skills, Effective Communication, Professional Correspondence |
| AECC 4 | Indian Language | Ability Enhancement Compulsory Course (AECC) | 3 | Advanced Language Structure, Literary Criticism, Official Language Usage, Translation Techniques, Public Speaking in Regional Language |
| VAC 2 | Indian Constitution | Value Added Course (VAC) | 2 | Making of the Indian Constitution, Preamble and Fundamental Rights, Directive Principles of State Policy, Structure of Government, Constitutional Amendments |
| SEC 2 | Computer Application for Business | Skill Enhancement Course (SEC) | 2 | Business Data Management, Database Concepts, Spreadsheet Applications for Business, Presentation Tools for Business, Cloud Computing for Business |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.C. 3.1 | Corporate Accounting - I | Discipline Specific Core (DSC) | 4 | Issue of Shares and Debentures, Forfeiture and Reissue of Shares, Redemption of Debentures, Final Accounts of Companies, Accounting for Amalgamation |
| B.C. 3.2 | Principles of Marketing | Discipline Specific Core (DSC) | 4 | Introduction to Marketing, Marketing Environment, Product Decisions, Pricing Strategies, Promotion and Distribution Channels |
| B.C. 3.3 | Indian Financial System | Discipline Specific Core (DSC) | 4 | Overview of Financial System, Money Market, Capital Market, Financial Institutions, Financial Instruments and Services |
| SEC 3 | Business Analytics | Skill Enhancement Course (SEC) | 2 | Introduction to Analytics, Data Collection and Preparation, Descriptive Analytics, Predictive Modeling Basics, Data Visualization for Business |
| VAC 3 | Environmental Studies | Value Added Course (VAC) | 2 | Ecosystems and Biodiversity, Natural Resources and Conservation, Environmental Pollution, Social Issues and Environment, Environmental Ethics and Management |
| OE 1 | General Commerce Elective | Open Elective (OE) | 6 | Fundamentals of Commerce, Business Environment in India, Introduction to Entrepreneurship, Consumer Protection, Globalisation and Business |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.C. 4.1 | Corporate Accounting - II | Discipline Specific Core (DSC) | 4 | Amalgamation and Absorption of Companies, External Reconstruction, Internal Reconstruction, Liquidation of Companies, Valuation of Goodwill and Shares |
| B.C. 4.2 | Organisational Behaviour | Discipline Specific Core (DSC) | 4 | Introduction to Organisational Behaviour, Perception and Learning, Motivation Theories, Leadership and Power, Group Dynamics and Conflict Management |
| B.C. 4.3 | E-Commerce | Discipline Specific Core (DSC) | 4 | Introduction to E-Commerce, E-Commerce Business Models, Online Payment Systems, E-Marketing and Advertising, Cyber Security and E-Commerce Law |
| SEC 4 | Advanced Excel | Skill Enhancement Course (SEC) | 2 | Advanced Functions and Formulas, Data Validation and Conditional Formatting, Pivot Tables and Charts, Macros and VBA Basics, What-If Analysis and Solver |
| VAC 4 | Artificial Intelligence | Value Added Course (VAC) | 2 | Introduction to AI, Machine Learning Concepts, Natural Language Processing Basics, AI Applications in Business, Ethical Considerations in AI |
| OE 2 | General Business Elective | Open Elective (OE) | 6 | Principles of Management, Human Resource Management, Elements of Financial Management, Operations Management, Business Ethics and Governance |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.C. 5.1 | Cost Accounting | Discipline Specific Core (DSC) | 4 | Introduction to Cost Accounting, Material Costing Methods, Labour Costing, Overhead Costing, Process Costing and Joint Products, Reconciliation of Cost and Financial Accounts |
| B.C. 5.2 | Income Tax - I | Discipline Specific Core (DSC) | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Exempted Incomes, Income from Salaries, Income from House Property |
| B.C. 5.3 | Auditing | Discipline Specific Elective (DSE) | 4 | Introduction to Auditing, Internal Control System, Vouching and Verification, Audit of Companies, Audit Report |
| B.C. 5.4 | Advertising and Brand Management | Discipline Specific Elective (DSE) | 4 | Introduction to Advertising, Advertising Media and Planning, Brand Management Concepts, Brand Equity and Strategies, Integrated Marketing Communication |
| SEC 5 | Tally | Skill Enhancement Course (SEC) | 2 | Tally.ERP 9 Fundamentals, Creating Company and Ledgers, Accounting Vouchers, Inventory Management, Payroll and Taxation in Tally, Generating Financial Reports |
| OE 3 | General Social Science Elective | Open Elective (OE) | 6 | Indian Economy and Development, Public Administration Principles, Introduction to Sociology, Basic Political Science Concepts, Psychology for Everyday Life |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.C. 6.1 | Management Accounting | Discipline Specific Core (DSC) | 4 | Introduction to Management Accounting, Ratio Analysis for Decision Making, Fund Flow Statement, Cash Flow Statement, Budgetary Control, Marginal Costing and Break-even Analysis |
| B.C. 6.2 | Income Tax - II | Discipline Specific Core (DSC) | 4 | Profits and Gains of Business or Profession, Capital Gains, Income from Other Sources, Clubbing of Income and Set-off of Losses, Deductions from Gross Total Income, Assessment of Individuals |
| B.C. 6.3 | Goods and Service Tax (GST) | Discipline Specific Elective (DSE) | 4 | Introduction to GST, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit, Registration under GST, GST Returns and Refunds |
| B.C. 6.4 | Financial Markets and Services | Discipline Specific Elective (DSE) | 4 | Indian Financial System Overview, Capital Market Instruments, Money Market Instruments, Merchant Banking, Mutual Funds and Portfolio Management, Stock Exchanges and SEBI |
| SEC 6 | Research Methodology in Commerce | Skill Enhancement Course (SEC) | 2 | Introduction to Research, Research Design and Types, Data Collection Methods, Sampling Techniques, Data Analysis and Interpretation, Report Writing and Presentation |
| OE 4 | General Humanities Elective | Open Elective (OE) | 6 | Indian History and Culture, Introduction to Philosophy, Ethics in Business and Society, World Literature Basics, Advanced Communication Skills |
