

B-COM in General at RG Institute of Commerce and Management


Davangere, Karnataka
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About the Specialization
What is General at RG Institute of Commerce and Management Davangere?
This B.Com program at R G Institute of Commerce and Management focuses on building a strong foundation in commerce, accounting, finance, and management. Affiliated with Davangere University, the curriculum is designed to equip students with theoretical knowledge and practical skills highly relevant to the evolving Indian business landscape, preparing them for diverse career opportunities in the corporate sector, banking, and public services.
Who Should Apply?
This program is ideal for fresh 10+2 graduates with a keen interest in business and finance, aspiring to pursue careers in accounting, financial analysis, banking, or entrepreneurship. It also caters to individuals seeking a robust undergraduate degree that serves as a stepping stone for professional courses like CA, CS, CMA, or an MBA, providing a comprehensive understanding of business operations.
Why Choose This Course?
Graduates of this program can expect to secure entry-level positions in accounting firms, banks, financial institutions, and corporate finance departments across India. Common career paths include Accountant, Auditor, Financial Analyst, Tax Consultant, and Bank PO. With further experience, professionals can command competitive salaries ranging from INR 3-8 LPA and progress into senior management or specialized roles.

Student Success Practices
Foundation Stage
Master Core Accounting Principles- (Semester 1-2)
Dedicate time to thoroughly understand fundamental accounting concepts, ledger entries, and final account preparation from Financial Accounting I & II. Utilize online platforms like YouTube tutorials (e.g., Accounts Adda, Commerce Institute) for concept clarity and practice problems regularly from prescribed textbooks.
Tools & Resources
Prescribed textbooks (e.g., T.S. Grewal, M.C. Shukla), YouTube channels: Accounts Adda, Commerce Institute, Practice problem sets
Career Connection
A strong foundation in accounting is critical for roles in auditing, financial reporting, and taxation, and is indispensable for higher studies like CA or CMA.
Enhance English and Communication Skills- (Semester 1-2)
Actively participate in language classes, engage in group discussions, and practice written communication through essays and reports. Read business newspapers like ''''The Economic Times'''' or ''''Business Standard'''' daily to improve vocabulary and comprehension. Join college debate clubs or Toastmasters if available.
Tools & Resources
English language textbooks, Newspapers: The Economic Times, Business Standard, Online resources for grammar and vocabulary
Career Connection
Effective communication is paramount for interviews, client interactions, and corporate correspondence, directly impacting career progression and networking opportunities.
Build Digital Literacy with MS-Office & E-Commerce- (Semester 1-2)
Go beyond basic understanding of MS-Office. Practice advanced features of Excel for data management and PowerPoint for presentations. Explore practical aspects of E-commerce by analyzing Indian e-commerce platforms like Flipkart and Amazon, understanding their business models and online security measures. Consider free online courses for deeper learning.
Tools & Resources
Microsoft Office Suite, Online tutorials (e.g., GCFGlobal, Udemy free courses), E-commerce websites for analysis
Career Connection
Proficiency in digital tools is a core requirement for almost all modern business roles, from data entry to financial analysis, making you more employable.
Intermediate Stage
Gain Proficiency in Tally ERP.9 and Advanced Excel for Financial Analysis- (Semester 3-4)
Actively use Tally ERP.9 for practical accounting entries, GST compliance, and report generation, possibly by interning at local accounting firms. Apply Advanced Excel skills to solve business statistics problems, create financial models, and visualize data for management accounting projects.
Tools & Resources
Tally ERP.9 software, Advanced Excel functions and tools, Local accounting firms for internships
Career Connection
These practical skills are highly sought after by employers for roles in financial accounting, data analysis, and MIS, significantly boosting placement prospects.
Participate in Business Quizzes and Case Study Competitions- (Semester 3-4)
Form teams and participate in inter-college business quizzes, case study competitions, or mock stock market challenges. This enhances critical thinking, problem-solving, and teamwork abilities, while applying theoretical knowledge from Business Law, Marketing, and Management. Follow platforms like Dare2Compete for opportunities.
Tools & Resources
Dare2Compete platform, Business news and journals, Case study materials
Career Connection
Such experiences build a strong resume, develop presentation skills, and provide exposure to real-world business scenarios, making you a more attractive candidate for competitive roles.
Explore Entrepreneurship and Research Opportunities- (Semester 3-4)
Attend workshops on entrepreneurship development and try to develop a basic business plan for a small venture, leveraging insights from the AECC course. For research methodology, assist professors with minor research projects or conduct small surveys on local market trends to understand data collection and analysis.
Tools & Resources
Startup India resources, NPTEL courses on research, College entrepreneurship cells
Career Connection
Fosters an entrepreneurial mindset, develops project management skills, and provides early exposure to research, which is beneficial for both startups and corporate strategy roles.
Advanced Stage
Intensive Placement Preparation and Skill Specialization- (Semester 5-6)
Focus on interview preparation, resume building, and mock interviews. For electives like Financial Management or International Business, pursue relevant certifications (e.g., NISM modules for finance, Coursera courses for marketing analytics). Network with alumni and industry professionals through college events.
Tools & Resources
NISM certifications, Coursera/edX for specialized courses, LinkedIn for professional networking
Career Connection
Directly prepares you for campus placements, increasing your chances of securing a desirable job by aligning your skills with industry demand.
Undertake a Comprehensive Industry-Oriented Project- (Semester 6)
Choose a project topic related to your interests (e.g., GST implementation in SMEs, audit of a small business, market survey for a new product). Work diligently on primary/secondary data collection, analysis, and report writing under faculty guidance. This provides hands-on experience and demonstrates practical application of knowledge.
Tools & Resources
Project guidance from faculty, Statistical software (e.g., SPSS, R for basic analysis), Company annual reports, industry journals
Career Connection
A well-executed project is a powerful resume enhancer, showcasing your ability to conduct research, solve problems, and contribute meaningfully to a business context.
Prepare for Professional Certifications and Higher Education- (Semester 5-6)
If aiming for CA/CS/CMA, start preparing for foundation levels alongside your B.Com final year subjects. For MBA aspirants, begin CAT/XAT/CMAT preparation, focusing on quantitative aptitude and verbal ability. This dual preparation ensures a smooth transition to your chosen post-graduation path.
Tools & Resources
Coaching institutes for CA/CS/CMA/CAT, Official study materials for professional exams, Online mock tests
Career Connection
Strategic planning for professional certifications or an MBA immediately after graduation significantly boosts long-term career prospects, leadership potential, and earning capacity in the Indian market.
Program Structure and Curriculum
Eligibility:
- PUC or 10+2 with 40% marks in aggregate, as per Davangere University and R G Institute norms.
Duration: 3 years / 6 semesters
Credits: 140 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 1.1 | Language - I (English) | Language | 2 | Prose and Poetry, Grammar and Composition, Communication Skills, Literary Appreciation |
| 1.2 | Language - II (Kannada/Sanskrit/Hindi/Urdu/Telugu/Tamil/Malayalam) | Language | 2 | Local Language Literature, Grammar and Usage, Cultural Aspects of Language, Communication in Regional Language |
| DSC-1A | Financial Accounting - I | Core | 4 | Accounting Concepts and Standards, Final Accounts, Consignment Accounts, Joint Venture Accounts, Hire Purchase and Installment Systems |
| DSC-1B | Fundamentals of Business Studies | Core | 4 | Nature and Scope of Business, Forms of Business Organization, Business Environment, Entrepreneurship Development, Startup India Initiatives |
| DSC-1C | Indian Financial System | Core | 4 | Overview of Financial System, Financial Markets and Instruments, Financial Institutions (RBI, Commercial Banks), Capital Market Regulators (SEBI), Money Market Components |
| AECC-1 | Foundation Course | Ability Enhancement Compulsory Course | 2 | Human Rights and Values, Environmental Studies, Indian Culture and Heritage, Gender Equality and Women Empowerment |
| SEC-1 | Computer Fundamentals & MS-Office | Skill Enhancement Course | 2 | Computer Basics and Hardware, Operating Systems, MS Word, MS Excel, MS PowerPoint and Internet |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 2.1 | Language - I (English) | Language | 2 | Functional English, Precis Writing, Paragraph Writing, Formal Correspondence |
| 2.2 | Language - II (Kannada/Sanskrit/Hindi/Urdu/Telugu/Tamil/Malayalam) | Language | 2 | Applied Grammar, Literary Criticism, Modern Prose, Translation Practice |
| DSC-2A | Financial Accounting - II | Core | 4 | Partnership Accounts, Company Final Accounts, Departmental Accounts, Branch Accounts (Excluding Foreign Branches), Insolvency Accounts |
| DSC-2B | Principles of Marketing | Core | 4 | Marketing Concepts and Environment, Market Segmentation, Product and Pricing Decisions, Promotion and Distribution Channels, Services Marketing |
| DSC-2C | Business Law | Core | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019, Intellectual Property Rights |
| AECC-2 | Indian Constitution | Ability Enhancement Compulsory Course | 2 | Preamble and Basic Features, Fundamental Rights and Duties, Directive Principles of State Policy, Union and State Legislatures, Judiciary and Electoral System |
| SEC-2 | E-Commerce | Skill Enhancement Course | 2 | E-Commerce Models and Concepts, Online Payment Systems, E-Security and Privacy, Digital Marketing Strategies, E-Governance Initiatives |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 3.1 | Language - I (English) | Language | 2 | Business Correspondence, Report Writing, Presentation Skills, Group Discussions |
| 3.2 | Language - II (Kannada/Sanskrit/Hindi/Urdu/Telugu/Tamil/Malayalam) | Language | 2 | Advanced Literary Studies, Translation Techniques, Critical Reading, Cultural Communication |
| DSC-3A | Corporate Accounting - I | Core | 4 | Issue of Shares and Debentures, Redemption of Debentures, Underwriting of Shares, Valuation of Goodwill and Shares, Amalgamation and Absorption |
| DSC-3B | Principles of Management | Core | 4 | Management Concepts and Theories, Planning and Decision Making, Organizing and Staffing, Directing and Leading, Controlling and Coordination |
| DSC-3C | Public Finance | Core | 4 | Role of Government in Economy, Public Expenditure, Public Revenue (Taxation), Public Debt Management, Fiscal Policy and Budgeting |
| AECC-3 | Entrepreneurship Development | Ability Enhancement Compulsory Course | 2 | Concept of Entrepreneurship, Business Plan Preparation, Sources of Finance for Startups, Challenges and Success Factors, Government Support for MSMEs |
| SEC-3 | Tally (Practical) | Skill Enhancement Course | 2 | Introduction to Tally ERP.9, Company Creation and Ledgers, Voucher Entries (Purchase, Sales, Payment), Inventory Management, GST Accounting and Reports |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 4.1 | Language - I (English) | Language | 2 | Professional Communication, Soft Skills for Workplace, Resume and Cover Letter Writing, Interview Techniques |
| 4.2 | Language - II (Kannada/Sanskrit/Hindi/Urdu/Telugu/Tamil/Malayalam) | Language | 2 | Regional Literary Masterpieces, Folk Culture and Language, Media and Language, Creative Writing |
| DSC-4A | Corporate Accounting - II | Core | 4 | Reconstruction of Companies, Banking Companies Accounts, Insurance Companies Accounts, Liquidation of Companies, Accounting for Government Grants |
| DSC-4B | Business Statistics | Core | 4 | Data Collection and Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers and Time Series |
| DSC-4C | Cost Accounting | Core | 4 | Cost Concepts and Classifications, Material Costing, Labour Costing, Overhead Costing, Activity Based Costing (ABC) |
| AECC-4 | Research Methodology | Ability Enhancement Compulsory Course | 2 | Introduction to Research, Research Design and Hypothesis, Data Collection Methods, Sampling Techniques, Report Writing and Ethics |
| SEC-4 | Advanced Excel | Skill Enhancement Course | 2 | Advanced Functions (Lookup, Logical), Data Validation and Conditional Formatting, Pivot Tables and Charts, What-If Analysis and Solver, Macros and Introduction to VBA |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-5A | Income Tax - I | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Profit and Gains of Business or Profession |
| DSC-5B | Management Accounting | Core | 4 | Nature and Scope of Management Accounting, Ratio Analysis, Funds Flow Statement, Cash Flow Statement (AS-3), Budgetary Control |
| DSC-5C | Principles of Micro Economics | Core | 4 | Basic Economic Problems, Theory of Consumer Behavior, Demand and Supply Analysis, Production and Cost Analysis, Market Structures |
| DSE-5D | Financial Management | Elective | 4 | Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Policy Decisions |
| DSE-5E | Human Resource Management | Elective | 4 | HR Planning and Job Analysis, Recruitment and Selection, Training and Development, Performance Appraisal, Employee Relations and Grievances |
| GE-5F | Computerised Accounting System | Generic Elective | 4 | Accounting Software Features, ERP Systems in Accounting, Data Security in Accounting, Audit Trails and Controls, Implementation of Accounting Software |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-6A | Income Tax - II | Core | 4 | Capital Gains, Income from Other Sources, Clubbing of Income, Set-off and Carry Forward of Losses, Deductions from Gross Total Income |
| DSC-6B | Auditing | Core | 4 | Nature and Scope of Auditing, Types of Audit, Internal Control System, Audit Procedures and Techniques, Audit Report and Certificates |
| DSC-6C | Principles of Macro Economics | Core | 4 | National Income Accounting, Theories of Employment and Income, Inflation and Deflation, Monetary and Fiscal Policies, International Trade and Balance of Payments |
| DSE-6D | Marketing Management | Elective | 4 | Marketing Process and Philosophies, Consumer Behavior, Product and Brand Management, Pricing Strategies, Promotion and Digital Marketing |
| DSE-6E | International Business | Elective | 4 | Global Business Environment, Theories of International Trade, Foreign Exchange Market, International Financial Institutions, Export-Import Procedures |
| GE-6F | Goods & Service Tax (GST) & Customs Duty | Generic Elective | 4 | GST Law and Framework, Levy and Collection of GST, Input Tax Credit Mechanism, Customs Act 1962, Valuation and Duty Assessment |
| GE-6G | Project Work | Project | 4 | Problem Identification and Formulation, Literature Review, Data Collection and Analysis, Report Writing, Presentation and Viva Voce |




