

BACHELOR-OF-COMMERCE in General at Seshadripuram College


Bengaluru, Karnataka
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About the Specialization
What is General at Seshadripuram College Bengaluru?
This Bachelor of Commerce (General) program at Seshadripuram College focuses on providing a comprehensive understanding of business, finance, accounting, and management principles. It is foundational for various careers in the Indian corporate sector, offering a broad perspective on economic activities and fostering analytical skills essential for today''''s dynamic business environment. The curriculum is designed to meet the evolving demands of the industry.
Who Should Apply?
This program is ideal for fresh graduates from the 10+2 commerce stream seeking entry into diverse business roles. It also suits individuals passionate about understanding core business functions and aspiring to establish their own ventures in India. Students with a keen interest in finance, accounting, and taxation will find this course particularly rewarding, serving as a stepping stone for further professional qualifications.
Why Choose This Course?
Graduates of this program can expect to pursue various career paths in India, including roles as accountants, financial analysts, tax consultants, auditors, and marketing executives. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential up to INR 8-12 LPA with experience. The program aligns well with professional certifications like CA, CS, and CMA, enhancing career trajectories in Indian companies.

Student Success Practices
Foundation Stage
Build a Strong Conceptual Foundation- (Semester 1-2)
Focus on thoroughly understanding core accounting and economic principles from day one. Utilize textbooks, reference materials, and online tutorials like ''''Khan Academy for Commerce'''' or ''''Investopedia'''' to clarify concepts. Participate actively in classroom discussions and seek clarification from faculty.
Tools & Resources
Textbooks, Reference Books, Khan Academy, Investopedia
Career Connection
A strong foundation is critical for future semesters and professional exams (CA, CS, CMA). It enables better problem-solving in financial analysis and business decision-making, crucial for entry-level roles.
Develop Essential Digital Fluency- (Semester 1-2)
Actively engage with the ''''Digital Fluency'''' open elective and take online courses on basic computer applications, spreadsheet software (MS Excel), and presentation tools. Practice data entry and basic analysis. Explore resources like ''''Microsoft Learn'''' or ''''Google Digital Garage''''.
Tools & Resources
MS Office Suite, Google Workspace, Microsoft Learn, Google Digital Garage
Career Connection
Proficiency in digital tools is a fundamental requirement in almost all modern Indian workplaces, especially in accounting and finance, improving efficiency and data handling capabilities.
Cultivate Effective Study Habits and Peer Learning- (Semester 1-2)
Form study groups to discuss complex topics, solve problems together, and prepare for internal assessments. Practice time management techniques and revision schedules. Utilize the college library and online academic databases. Engage in healthy competition for academic excellence.
Tools & Resources
College Library, Study Groups, Online Academic Databases
Career Connection
Developing disciplined study habits and collaborative skills are vital for academic success and teamwork in professional settings, which is highly valued by Indian employers.
Intermediate Stage
Apply Theoretical Knowledge through Practical Exercises- (Semesters 3-4)
Beyond classroom theory, solve numerous practical problems in Corporate Accounting, Income Tax, and Business Statistics. Use past year question papers and case studies for practice. Consider joining college clubs related to finance or economics for hands-on activities.
Tools & Resources
Past Year Question Papers, Case Study Books, College Finance/Economics Clubs
Career Connection
Practical application solidifies understanding and builds problem-solving skills, making you more competitive for internships and roles requiring analytical abilities in Indian firms.
Enhance Professional Communication and Soft Skills- (Semesters 3-4)
Actively participate in the ''''Professional Communication'''' Skill Enhancement Course. Practice public speaking, group discussions, and formal writing. Attend workshops on resume building and interview etiquette. Utilize college career counseling services.
Tools & Resources
College Career Counseling, Toastmasters (if available), Online Communication Courses
Career Connection
Strong communication and soft skills are critical for networking, interviews, and effective workplace interactions, significantly boosting placement chances in India''''s competitive job market.
Explore Industry Exposure via Internships or Projects- (Semesters 3-4)
Seek short-term internships or live projects in local accounting firms, banks, or small businesses during semester breaks. Even unpaid internships offer valuable experience. Look for opportunities on platforms like ''''Internshala'''' or through college placement cells.
Tools & Resources
Internshala, College Placement Cell, Local Businesses
Career Connection
Early industry exposure helps clarify career goals, builds a professional network, and provides practical experience that is highly regarded by recruiters for future placements in Indian companies.
Advanced Stage
Master Advanced Financial & Tax Concepts and Certifications- (Semesters 5-6)
Deep dive into Cost Accounting, Management Accounting, GST, and Investment Management. Consider pursuing foundational modules of professional certifications like NISM for financial markets or tax practitioner courses. Join online forums for discussions on complex topics.
Tools & Resources
NISM Certifications, Tax Practitioner Courses, CA/CS/CMA Study Material
Career Connection
Specialized knowledge and relevant certifications greatly enhance employability and earning potential in specific financial and taxation roles within Indian companies.
Undertake a Comprehensive Project/Research Work- (Semesters 5-6)
Choose a relevant topic for your final year project work in consultation with faculty. Focus on practical data collection, thorough analysis, and professional report writing. This project demonstrates your research and analytical capabilities to potential employers.
Tools & Resources
Research Databases, Statistical Software (e.g., Excel, SPSS basics), Faculty Mentors
Career Connection
A well-executed project showcases your ability to apply theoretical knowledge to real-world scenarios, a key skill for higher-level roles and a strong talking point during placements.
Strategize for Placements and Career Planning- (Semesters 5-6)
Actively participate in college placement drives. Prepare a polished resume and cover letter tailored to specific job roles. Practice mock interviews and aptitude tests regularly. Network with alumni and industry professionals through LinkedIn for career guidance and opportunities.
Tools & Resources
LinkedIn, Mock Interview Platforms, Aptitude Test Books/Online Resources
Career Connection
Proactive placement preparation and strategic career planning significantly increase your chances of securing a desirable job right after graduation with top Indian recruiters.
Program Structure and Curriculum
Eligibility:
- Pass in Pre-University Course (10+2) or equivalent examination with Business Studies and Accountancy as core subjects, or any other stream as per Bengaluru City University norms.
Duration: 3 years (6 semesters) for Regular B.Com, with an option for 4 years (8 semesters) for B.Com (Honours/Research) as per NEP 2020.
Credits: 128 (for 3-year B.Com) Credits
Assessment: Internal: 40% (for Theory papers), 50% (for Practical/Project papers), External: 60% (for Theory papers), 50% (for Practical/Project papers)
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCG1CC1 | Financial Accounting - I | Core | 4 | Introduction to Accounting, Accounting Concepts and Conventions, Accounting Cycle, Final Accounts of Sole Proprietorship, Consignment Accounts |
| BCG1CC2 | Business Economics | Core | 4 | Nature and Scope of Business Economics, Demand Analysis, Supply Analysis, Production Analysis, Market Structures |
| AECC1 | Indian Constitution (Ability Enhancement Compulsory Course) | AECC | 2 | Introduction to Indian Constitution, Fundamental Rights and Duties, Directive Principles of State Policy, Federal System, Constitutional Amendments |
| OEC1 | Open Elective - 1 (e.g., Digital Fluency) | Open Elective | 3 | Introduction to Digital Technologies, Internet and Web Browsing, Cyber Security Basics, Digital Communication Tools, Productivity Tools |
| LANG1.1 | Language I (Kannada/Sanskrit/Hindi/Urdu/Telugu/Tamil/Malayalam/French/German/Additional English) | Language | 3 | Grammar, Reading Comprehension, Writing Skills, Literature/Culture, Communication |
| LANG2.1 | Language II (English) | Language | 4 | Functional English, Grammar and Usage, Reading and Writing, Communication Skills, Literary Appreciation |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCG2CC3 | Financial Accounting - II | Core | 4 | Partnership Accounts, Admission of a Partner, Retirement and Death of a Partner, Dissolution of Partnership Firm, Branch Accounts |
| BCG2CC4 | Business Law | Core | 4 | Indian Contract Act, 1872, Special Contracts, Sale of Goods Act, 1930, Consumer Protection Act, 2019, Intellectual Property Rights |
| AECC2 | Environmental Studies (Ability Enhancement Compulsory Course) | AECC | 2 | Ecosystems and Biodiversity, Environmental Pollution, Natural Resources, Environmental Management, Global Environmental Issues |
| OEC2 | Open Elective - 2 (e.g., Quantitative Reasoning) | Open Elective | 3 | Basic Mathematics for Business, Financial Mathematics, Statistical Methods, Data Interpretation, Logical Reasoning |
| LANG1.2 | Language I (Continuation) | Language | 3 | Advanced Grammar, Prose and Poetry, Creative Writing, Cultural Context, Speaking Skills |
| LANG2.2 | Language II (English Continuation) | Language | 4 | Professional Communication, Report Writing, Presentation Skills, Soft Skills, Business Correspondence |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCG3CC5 | Corporate Accounting - I | Core | 4 | Accounting for Shares, Accounting for Debentures, Redemption of Preference Shares, Redemption of Debentures, Underwriting of Shares and Debentures |
| BCG3CC6 | Income Tax - I | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession |
| BCG3CC7 | Business Statistics | Core | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers |
| SEC1 | Skill Enhancement Course - 1 (e.g., Professional Communication) | Skill Enhancement | 3 | Business Etiquette, Interview Skills, Group Discussion Techniques, Public Speaking, Effective Email Writing |
| LANG1.3 | Language I (Continuation) | Language | 3 | Functional Language Usage, Advanced Literary Studies, Critical Analysis, Translation Practice, Cultural Communication |
| LANG2.3 | Language II (English Continuation) | Language | 2 | Advanced Comprehension, Academic Writing, Research Skills, Critical Thinking, Digital Literacy |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCG4CC8 | Corporate Accounting - II | Core | 4 | Valuation of Goodwill and Shares, Reconstruction of Companies, Amalgamation and Absorption, Liquidation of Companies, Accounting for Banking Companies |
| BCG4CC9 | Income Tax - II | Core | 4 | Income from Capital Gains, Income from Other Sources, Clubbing of Income, Set-off and Carry Forward of Losses, Deductions from Gross Total Income |
| BCG4CC10 | Financial Management | Core | 4 | Introduction to Financial Management, Capital Budgeting Decisions, Cost of Capital, Leverage Analysis, Working Capital Management |
| SEC2 | Skill Enhancement Course - 2 (e.g., Advanced Excel for Business) | Skill Enhancement | 3 | Data Analysis with Excel, Financial Functions, VLOOKUP and HLOOKUP, Pivot Tables and Charts, Macros and VBA Basics |
| LANG1.4 | Language I (Continuation) | Language | 3 | Advanced Writing Skills, Literary Criticism, Communication Strategies, Regional Literature, Contemporary Issues |
| LANG2.4 | Language II (English Continuation) | Language | 2 | Advanced Communication, Academic Presentation, Ethics in Communication, Global English, Professional Documentation |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCG5CC11 | Cost Accounting | Discipline Specific Core | 4 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Process Costing |
| BCG5CC12 | Entrepreneurship Development | Discipline Specific Core | 4 | Concept of Entrepreneurship, Entrepreneurial Environment, Business Idea Generation, Business Plan Preparation, Support for Entrepreneurs in India |
| BCG5CC13 | Auditing | Discipline Specific Core | 4 | Introduction to Auditing, Types of Audit, Audit Planning and Documentation, Internal Control, Audit Report |
| BCG5DSE1 | Discipline Specific Elective - 1 (e.g., Financial Markets and Services) | Discipline Specific Elective | 4 | Indian Financial System, Money Market, Capital Market, Financial Services, SEBI Regulations |
| BCG5DSE2 | Discipline Specific Elective - 2 (e.g., Banking and Insurance) | Discipline Specific Elective | 4 | Commercial Banking, Central Banking (RBI), E-Banking, Principles of Insurance, Types of Insurance (Life, General) |
| BCG5PE1 | Project Preparation | Project | 4 | Research Methodology, Data Collection Methods, Data Analysis Techniques, Report Writing, Presentation Skills |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCG6CC14 | Management Accounting | Discipline Specific Core | 4 | Introduction to Management Accounting, Fund Flow Statement, Cash Flow Statement, Budgetary Control, Standard Costing |
| BCG6CC15 | Goods and Service Tax (GST) | Discipline Specific Core | 4 | Introduction to GST, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit, GST Procedures and Returns |
| BCG6CC16 | Company Law | Discipline Specific Core | 4 | Introduction to Company Law, Types of Companies, Memorandum and Articles of Association, Company Meetings, Winding up of Companies |
| BCG6DSE3 | Discipline Specific Elective - 3 (e.g., Investment Management) | Discipline Specific Elective | 4 | Investment Avenues, Risk and Return Analysis, Portfolio Management, Equity Analysis, Debt Instruments |
| BCG6DSE4 | Discipline Specific Elective - 4 (e.g., E-Commerce) | Discipline Specific Elective | 4 | Introduction to E-Commerce, E-Commerce Business Models, E-Payment Systems, E-Marketing, Legal and Ethical Issues in E-Commerce |
| BCG6PW | Project Work and Viva Voce | Project | 4 | Project Implementation, Data Analysis and Interpretation, Findings and Recommendations, Thesis Writing, Oral Presentation and Defense |




