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B-COM in General at Richard Almeda Memorial College
Udupi, Karnataka
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About the Specialization
What is General at Richard Almeda Memorial College Udupi?
This Bachelor of Commerce (B.Com) program at Richard Almeda Memorial College, affiliated with Mangalore University, focuses on providing a comprehensive understanding of business, finance, accounting, and economics. Designed to meet the evolving demands of the Indian commercial landscape, the program emphasizes practical knowledge, ethical practices, and analytical skills crucial for various industry roles. It equips students with a strong foundation in core commerce disciplines, preparing them for dynamic career opportunities.
Who Should Apply?
This program is ideal for recent 10+2 graduates with a keen interest in commerce, business administration, and financial markets, seeking entry into the professional world. It also caters to individuals aiming for higher education in fields like MBA, M.Com, CA, CS, or CMA. Aspiring entrepreneurs and those looking to build a robust understanding of business operations and financial management will find this program highly beneficial, providing a solid academic bedrock for future growth.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles in accounting, banking, finance, auditing, taxation, and general management within various sectors. Entry-level salaries for B.Com graduates typically range from INR 2.5 Lakhs to 4.5 Lakhs per annum, with significant growth potential as they gain experience or pursue professional certifications. The program fosters critical thinking, problem-solving, and communication skills, enhancing employability in competitive Indian companies and startups.
Student Success Practices
Foundation Stage
Strengthen Accounting Fundamentals- (Semester 1-2)
Dedicate consistent time to practice journal entries, ledger postings, trial balances, and final accounts. Utilize textbook examples and online accounting problems to build a strong theoretical and practical base.
Tools & Resources
Tally ERP software, Accounting software tutorials, YouTube channels for basic accounting, Solved problems from textbooks
Career Connection
A solid grasp of financial accounting is the backbone for roles in auditing, taxation, and financial reporting, essential for entry-level positions in accounting firms and corporate finance departments.
Develop Effective Study Habits & Note-Taking- (Semester 1-2)
Implement active learning techniques like summarizing chapters, creating mind maps for complex concepts, and regular revision. Form study groups with peers to discuss challenging topics and solve problems collaboratively.
Tools & Resources
EverNote or OneNote for digital notes, College library resources, Peer study circles
Career Connection
Cultivates discipline and analytical skills crucial for professional exams (like CA, CS) and efficient learning in corporate training programs, ensuring continuous professional development.
Engage in Early Skill Building - Communication & Basic IT- (Semester 1-2)
Actively participate in presentations, group discussions, and debates to enhance communication skills. Learn essential MS Office tools like Excel for data management and PowerPoint for presentations, which are fundamental in any business role.
Tools & Resources
Toastmasters-style college clubs, Online courses on business communication, Microsoft Office tutorials
Career Connection
Strong communication and IT literacy are universally sought-after skills, significantly improving internship and job interview performance across all commerce-related fields in India.
Intermediate Stage
Seek Practical Exposure through Internships & Projects- (Semester 3-5)
Actively search for short-term internships during semester breaks, even unpaid ones, in local accounting firms, banks, or small businesses to gain real-world experience. Undertake mini-projects involving market research or financial analysis.
Tools & Resources
College placement cell, LinkedIn, Local business directories, Faculty connections, Industry associations
Career Connection
Practical exposure is highly valued by Indian employers, providing a competitive edge in placements and helping students identify their career interests within the vast commerce sector.
Specialise in Elective Areas & Certifications- (Semester 4-5)
Choose elective subjects carefully based on career interests (e.g., taxation, finance, HR). Simultaneously, consider pursuing short-term certifications in areas like Tally, Advanced Excel, or digital marketing to add specialized skills.
Tools & Resources
NPTEL courses, Coursera, Udemy, Local training institutes for software, Professional body websites (e.g., ICAI for accounting certifications)
Career Connection
Specialised skills and certifications make candidates more attractive for specific roles, potentially leading to better job offers and faster career progression in niche areas of Indian industry.
Network Actively and Participate in Competitions- (Semester 3-5)
Attend industry seminars, workshops, and guest lectures to connect with professionals and gain insights. Participate in college-level or inter-college business quizzes, case study competitions, and stock market simulations.
Tools & Resources
College event calendars, Professional bodies, Online platforms for competitions, LinkedIn for networking
Career Connection
Building a professional network opens doors to mentorship and job opportunities, while competition participation showcases problem-solving abilities and resilience to potential employers.
Advanced Stage
Intensive Placement Preparation & Mock Interviews- (Semester 6)
Begin comprehensive preparation for campus placements or job applications, focusing on aptitude tests, group discussions, and personal interviews. Attend workshops on resume building and mock interview sessions organized by the college.
Tools & Resources
College placement cell, Online aptitude test platforms (e.g., IndiaBix), Career counseling services
Career Connection
Direct correlation to securing desirable placements in reputed Indian companies, ensuring a smooth transition from academia to the professional workforce.
Undertake a Comprehensive Research Project/Dissertation- (Semester 6)
Engage in a significant research project or dissertation under faculty guidance, focusing on a real-world business problem or a contemporary commerce topic. This demonstrates analytical capabilities and in-depth subject knowledge.
Tools & Resources
College library and academic databases, Faculty mentors, Research methodology workshops
Career Connection
Showcases advanced research and analytical skills, highly valued for roles requiring strategic thinking, market analysis, or if pursuing post-graduate studies and research-oriented careers.
Career Planning & Post-Graduation Pathways- (Semester 6)
Explore various post-graduation options like M.Com, MBA, CA, CS, or CMA, and start preparing for entrance exams (CAT, CMAT, etc.) if pursuing. Develop a clear career roadmap, whether entrepreneurial or corporate.
Tools & Resources
Career counselors, Alumni network, University information sessions, Coaching centers for entrance exams
Career Connection
Strategic career planning ensures a clear path to achieving long-term professional goals, leveraging the B.Com degree as a foundation for advanced specialization and leadership roles in India.
Program Structure and Curriculum
Eligibility:
- Pass in 10+2 / PUC or its equivalent from recognized Board / University.
Duration: 6 semesters (3 years) for B.Com Degree (Exit Option)
Credits: 138 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 20UBC101 | Language - English | Ability Enhancement Compulsory Course (AEC) | 2 | Communication Skills, Grammar and Vocabulary, Reading Comprehension, Writing Skills, Presentation Techniques |
| 20UBC102 | Language - Kannada/Indian Language | Ability Enhancement Compulsory Course (AEC) | 2 | Functional Grammar, Literature Study, Writing Practice, Cultural Communication, Regional Language Usage |
| 20UBC103 | Financial Accounting I | Core (Discipline Specific Core - DSC) | 4 | Accounting Concepts, Journal and Ledger, Trial Balance, Final Accounts of Sole Proprietors, Rectification of Errors |
| 20UBC104 | Principles of Management | Core (Discipline Specific Core - DSC) | 4 | Management Functions, Planning and Decision Making, Organizing and Staffing, Directing and Motivation, Controlling and Coordination |
| 20UBC105 | Open Elective (e.g., Fundamentals of Computers) | Elective (Open Elective - OE) | 3 | Computer Basics, Operating Systems, MS Office Applications, Internet Fundamentals, Cyber Security Basics |
| 20UBC106 | Indian Constitution | Value Added Course (VAC) | 2 | Preamble and Basic Features, Fundamental Rights and Duties, Directive Principles of State Policy, Union and State Legislature, Judiciary and Electoral System |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 20UBC201 | Language - English | Ability Enhancement Compulsory Course (AEC) | 2 | Advanced Communication, Report Writing, Public Speaking, Business Correspondence, Critical Reading and Analysis |
| 20UBC202 | Language - Kannada/Indian Language | Ability Enhancement Compulsory Course (AEC) | 2 | Literary Forms and Genres, Advanced Grammar, Creative Writing, Translation Practice, Public Discourse and Media |
| 20UBC203 | Financial Accounting II | Core (Discipline Specific Core - DSC) | 4 | Company Accounts, Issue and Forfeiture of Shares, Issue of Debentures, Redemption of Debentures, Amalgamation and Reconstruction |
| 20UBC204 | Marketing Management | Core (Discipline Specific Core - DSC) | 4 | Marketing Mix (4 Ps), Product Life Cycle, Pricing Strategies, Distribution Channels, Promotion and Advertising |
| 20UBC205 | Open Elective (e.g., E-Commerce) | Elective (Open Elective - OE) | 2 | E-Commerce Models, Online Payment Systems, Digital Marketing, E-Security and Privacy, E-Business Strategies |
| 20UBC206 | Environmental Studies | Value Added Course (VAC) | 2 | Ecosystems and Biodiversity, Environmental Pollution, Natural Resources Management, Sustainable Development, Environmental Ethics |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 20UBC301 | Corporate Accounting I | Core (Discipline Specific Core - DSC) | 4 | Company Final Accounts, Depreciation Accounting, Valuation of Goodwill, Branch Accounts, Departmental Accounts |
| 20UBC302 | Human Resource Management | Core (Discipline Specific Core - DSC) | 4 | HR Planning, Recruitment and Selection, Training and Development, Performance Appraisal, Compensation Management |
| 20UBC303 | Income Tax I | Core (Discipline Specific Core - DSC) | 4 | Basic Concepts of Income Tax, Residential Status, Exempted Incomes, Heads of Income, Deductions from Gross Total Income |
| 20UBC304 | Skill Enhancement Course (e.g., Entrepreneurship Development) | Skill Enhancement | 2 | Entrepreneurial Mindset, Business Idea Generation, Business Plan Formulation, Funding Sources for Startups, Legal Aspects of Business |
| 20UBC305 | Open Elective (e.g., Personality Development) | Elective (Open Elective - OE) | 3 | Self-Awareness, Interpersonal Skills, Time Management, Stress Management, Leadership Qualities |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 20UBC401 | Corporate Accounting II | Core (Discipline Specific Core - DSC) | 4 | Accounting for Banking Companies, Insurance Companies Accounts, Liquidation of Companies, Cash Flow Statement, Investment Accounting |
| 20UBC402 | Business Law | Core (Discipline Specific Core - DSC) | 4 | Indian Contract Act, Sale of Goods Act, Consumer Protection Act, Negotiable Instruments Act, Partnership Act |
| 20UBC403 | Income Tax II | Core (Discipline Specific Core - DSC) | 4 | Computation of Total Income, Assessment of Individuals, Assessment of Partnership Firms, Assessment of Companies, Tax Planning and Management |
| 20UBC404 | Skill Enhancement Course (e.g., Business Communication Skills) | Skill Enhancement | 2 | Oral Communication Skills, Written Communication Skills, Presentation Techniques, Group Discussion Strategies, Interview Preparation |
| 20UBC405 | Open Elective (e.g., Event Management) | Elective (Open Elective - OE) | 3 | Event Planning Process, Budgeting and Sponsorship, Event Marketing, Logistics and Operations, Risk Management in Events |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 20UBC501 | Cost Accounting I | Core (Discipline Specific Core - DSC) | 4 | Cost Concepts and Classifications, Cost Sheet Preparation, Material Costing Control, Labour Costing, Overhead Costing |
| 20UBC502 | Auditing | Core (Discipline Specific Core - DSC) | 4 | Audit Objectives and Principles, Internal Control System, Vouching and Verification, Audit of Limited Companies, Audit Report Formulation |
| 20UBC503 | Advanced Financial Accounting (DSE-1) | Elective (Discipline Specific Elective - DSE) | 4 | Indian Accounting Standards (Ind AS), Segment Reporting, Interim Financial Reporting, Value Added Statement, Human Resource Accounting |
| 20UBC504 | Accounting for Business Decisions (DSE-2) | Elective (Discipline Specific Elective - DSE) | 4 | Management Accounting Concepts, Marginal Costing for Decisions, Budgetary Control, Standard Costing Analysis, Fund Flow Statement |
| 20UBC505 | Skill Enhancement Course (e.g., Cyber Security) | Skill Enhancement | 2 | Data Privacy Principles, Network Security Basics, Understanding Malware, Cyber Ethics and Laws, Digital Forensics Fundamentals |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 20UBC601 | Cost Accounting II | Core (Discipline Specific Core - DSC) | 4 | Process Costing, Contract Costing, Reconciliation of Cost and Financial Accounts, Activity Based Costing, Uniform Costing |
| 20UBC602 | Goods and Services Tax (GST) | Core (Discipline Specific Core - DSC) | 4 | GST Concepts and Framework, Levy and Collection of GST, Input Tax Credit Mechanism, Time and Value of Supply, Registration and Returns under GST |
| 20UBC603 | International Financial Reporting Standards (IFRS) (DSE-3) | Elective (Discipline Specific Elective - DSE) | 4 | IFRS Framework, Presentation of Financial Statements (IAS 1), Recognition and Measurement Principles, Key Differences between IAS and IFRS, Convergence with Ind AS |
| 20UBC604 | Business Analytics (DSE-4) | Elective (Discipline Specific Elective - DSE) | 4 | Introduction to Business Analytics, Data Analysis Techniques, Data Visualization Tools, Predictive Modeling Basics, Data-driven Decision Making |
| 20UBC605 | Skill Enhancement Course (e.g., Financial Literacy) | Skill Enhancement | 2 | Personal Finance Management, Investment Basics, Banking Operations, Insurance Fundamentals, Retirement Planning |
