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B-COM in Accounting Commerce at S.G.R.K. Government First Grade College for Women, Harihar
Davangere, Karnataka
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About the Specialization
What is Accounting & Commerce at S.G.R.K. Government First Grade College for Women, Harihar Davangere?
This Accounting & Commerce program at Smt. Giriyamma R. Kanthappa Shresti First Grade Women''''s College focuses on foundational and advanced principles of finance, accounting, taxation, and business management. It''''s designed to equip students with the skills demanded by India''''s rapidly growing financial sector, catering to roles in auditing, corporate finance, and enterprise management. The curriculum emphasizes both theoretical knowledge and practical applications relevant to the Indian business landscape.
Who Should Apply?
This program is ideal for fresh graduates seeking entry into financial accounting, auditing, or banking roles within India. It also suits individuals aspiring to pursue professional certifications like CA, CS, or CMA, providing a strong academic base. Students with a keen interest in economic principles, market dynamics, and corporate governance will find the curriculum engaging and career-building.
Why Choose This Course?
Graduates of this program can expect diverse India-specific career paths in areas such as financial analyst, tax consultant, auditor, accountant, or banking officer. Entry-level salaries typically range from INR 2.5 to 4.5 lakhs annually, with significant growth trajectories in Indian companies and MNCs. The comprehensive curriculum also aligns well with prerequisites for higher studies in commerce and management.
Student Success Practices
Foundation Stage
Master Accounting Fundamentals Early- (Semester 1-2)
Dedicate extra time in Semesters 1 and 2 to thoroughly understand Financial Accounting I & II and Computer Fundamentals. Build a strong base in debit/credit rules, ledger posting, and basic Tally operations. This foundational knowledge is crucial for all subsequent advanced accounting and taxation subjects.
Tools & Resources
NCERT Accountancy textbooks (Class 11 & 12), Tally ERP 9 practice software, Online tutorials on YouTube (e.g., ''''Tally Guru'''')
Career Connection
A solid grasp of fundamentals is indispensable for entry-level accounting roles, ensuring accuracy in bookkeeping and financial statement preparation, which are core requirements for any commerce graduate.
Develop Quantitative and Analytical Skills- (Semester 1-2)
Focus on strengthening your mathematical and statistical abilities through Business Economics and Quantitative Techniques. Practice problem-solving regularly and seek peer-to-peer learning groups to discuss complex concepts. Utilize online resources for additional practice questions and solutions.
Tools & Resources
Khan Academy for basic math & stats, RS Aggarwal''''s Quantitative Aptitude, Study groups, college math lab
Career Connection
Strong quantitative skills are essential for financial analysis, market research, and decision-making roles, making you a competitive candidate for analyst positions in India''''s data-driven economy.
Engage Actively in Language & Communication- (Semester 1-2)
Participate actively in English and other language classes. Practice effective business communication, presentation skills, and professional writing. Join college debate clubs or public speaking forums to overcome inhibitions and refine your soft skills, crucial for corporate interactions.
Tools & Resources
Grammarly, Toastmasters (if available locally/online), Business Communication handbooks
Career Connection
Excellent communication skills are highly valued by Indian recruiters, enhancing your chances in interviews, client interactions, and team collaborations, regardless of your specific role.
Intermediate Stage
Deep Dive into Corporate and Financial Management- (Semester 3-4)
Intensify your study in Corporate Accounting and Financial Management (Semesters 3 & 4). Understand the nuances of company accounts, financial markets, and investment decisions. Look for relevant case studies of Indian companies to apply theoretical knowledge to practical scenarios.
Tools & Resources
ICAI study materials (for conceptual clarity), Financial Times India/Economic Times for case studies, YouTube channels on corporate finance
Career Connection
This knowledge forms the bedrock for roles in corporate finance, investment banking, and treasury management within Indian and multinational corporations, often leading to managerial positions.
Gain Practical Exposure with Taxation & Software- (Semester 3-5)
Build practical skills in taxation (Income Tax, GST) and specialized accounting software like Tally. Seek opportunities for short-term internships or part-time work with local CA firms or small businesses to apply classroom learning and understand real-world compliance processes in India.
Tools & Resources
Tally ERP 9 license (student version), Income Tax Act India manual, GST India website (for latest updates), Local CA firms for internships
Career Connection
Practical experience in taxation and accounting software is highly sought after by employers for roles as tax preparers, accounts executives, and compliance officers, significantly boosting your employability.
Network and Explore Electives Strategically- (Semester 3-5)
Attend industry seminars, workshops, and career fairs to network with professionals and understand current industry trends in India. Choose Discipline Specific Electives (DSEs) in Semesters 3, 4, 5, and 6 that align with your career interests (e.g., Computerized Accounting, Banking, Indirect Taxes) to build specialized knowledge.
Tools & Resources
LinkedIn for professional networking, College career guidance cells, Industry association events (local commerce chambers)
Career Connection
Strategic elective choices and networking can open doors to specific industry niches and job roles that match your passion, giving you a competitive edge in the job market.
Advanced Stage
Excel in Cost & Management Accounting- (Semester 6)
Master advanced topics in Cost and Management Accounting (Semester 6) as they are critical for strategic business decision-making. Focus on understanding how these tools help in cost control, performance evaluation, and budgeting in real Indian business scenarios. Practice case studies rigorously.
Tools & Resources
ICMAI study material, Textbooks on advanced cost accounting, Business case study platforms
Career Connection
Proficiency in management accounting is crucial for roles like cost analyst, management trainee, and financial controller, helping companies optimize operations and profitability.
Undertake a Comprehensive Project Work- (Semester 6)
Approach your final semester project work with utmost sincerity. Choose a relevant topic in accounting, finance, or taxation, conduct thorough research, and apply analytical skills. This project is a chance to showcase your learning and problem-solving abilities to potential employers.
Tools & Resources
Research databases (JSTOR, Google Scholar), Statistical software (Excel, SPSS basics), Faculty mentors for guidance
Career Connection
A well-executed project demonstrates your research capabilities, independent work ethic, and ability to apply theoretical knowledge, significantly improving your resume and interview performance for job placements.
Prepare Rigorously for Placements & Higher Education- (Semester 6)
In your final semester, actively participate in campus placement drives. Refine your resume, practice aptitude tests, group discussions, and mock interviews. If aiming for higher studies (M.Com, MBA), start preparing for entrance exams like CAT, MAT, or state-level tests well in advance.
Tools & Resources
Online aptitude test platforms (Indiabix), Resume building workshops, Mock interview sessions by placement cell, Career Launcher/TIME for entrance exam prep
Career Connection
Dedicated preparation ensures you secure desirable job offers directly after graduation or gain admission to prestigious postgraduate programs, setting a strong foundation for your long-term career in commerce.
Program Structure and Curriculum
Eligibility:
- The candidate who has passed the two years Pre-University Examination of Karnataka P.U. Board or any other equivalent examination recognized by Davangere University is eligible for admission to this programme.
Duration: 6 semesters / 3 years
Credits: 156 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 1.1 | Kannada / Sanskrit / Hindi | Language | 4 | Grammar, Literature, Composition, Cultural Context, Communication Skills |
| BC 1.2 | English | Language | 4 | Grammar and Usage, Composition and Essay Writing, Reading Comprehension, Business Communication Basics, Literary Texts |
| BC 1.3 | Financial Accounting - I | Core | 4 | Accounting Concepts & Conventions, Journal, Ledger, Trial Balance, Final Accounts of Sole Proprietorship, Rectification of Errors, Consignment Accounts, Joint Ventures |
| BC 1.4 | Business Economics - I | Core | 4 | Introduction to Economics, Demand and Supply Analysis, Theory of Production, Cost Analysis, Market Structures |
| BC 1.5 | Principles of Marketing | Core | 4 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Marketing Mix (4 Ps), Marketing Segmentation and Targeting |
| BC 1.6 | Indian Constitution | Ability Enhancement Compulsory Course (AECC) | 2 | Preamble and Fundamental Rights, Directive Principles of State Policy, Union and State Governments, Judiciary System, Constitutional Amendments |
| BC 1.7 | Computer Fundamentals & MS-Office | Skill Enhancement Compulsory Course (SECC) | 4 | Basic Computer Concepts, Operating Systems, MS Word, MS Excel, MS PowerPoint |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 2.1 | Kannada / Sanskrit / Hindi | Language | 4 | Grammar, Literature, Composition, Cultural Context, Communication Skills |
| BC 2.2 | English | Language | 4 | Advanced Grammar, Business Correspondence, Report Writing, Presentation Skills, Literary Appreciation |
| BC 2.3 | Financial Accounting - II | Core | 4 | Departmental Accounts, Branch Accounts, Hire Purchase & Installment System, Royalty Accounts, Insolvency Accounts |
| BC 2.4 | Business Economics - II | Core | 4 | National Income, Inflation and Deflation, Business Cycles, Monetary Policy, Fiscal Policy |
| BC 2.5 | Business Environment | Core | 4 | Concept of Business Environment, Economic Environment, Political & Legal Environment, Socio-Cultural Environment, Technological Environment |
| BC 2.6 | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Natural Resources, Ecosystems, Biodiversity and Conservation, Environmental Pollution, Sustainable Development |
| BC 2.7 | Tally with GST | Skill Enhancement Compulsory Course (SECC) | 4 | Introduction to Tally ERP 9, Company Creation & Ledgers, Voucher Entries, GST Fundamentals & Setup, GST Reports & Compliance |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 3.1 | Kannada / Sanskrit / Hindi | Language | 4 | Grammar, Literature, Composition, Cultural Context, Communication Skills |
| BC 3.2 | English | Language | 4 | Advanced Business Communication, Soft Skills, Group Discussions, Interview Techniques, Professional Etiquette |
| BC 3.3 | Corporate Accounting - I | Core | 4 | Accounting for Share Capital, Accounting for Debentures, Redemption of Preference Shares, Redemption of Debentures, Underwriting of Shares and Debentures |
| BC 3.4 | Financial Management - I | Core | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Working Capital Management |
| BC 3.5 | Banking Law & Operation | Core | 4 | Evolution of Banking, RBI and Banking Regulation Act, Types of Banks, Banker-Customer Relationship, Negotiable Instruments Act |
| BC 3.6A | Company Law | Discipline Specific Elective (DSE-A) | 4 | Introduction to Company Law, Incorporation of a Company, Memorandum and Articles of Association, Share Capital and Debentures, Management and Administration |
| BC 3.7 | E-Commerce | Skill Enhancement Compulsory Course (SECC) | 4 | Introduction to E-Commerce, E-Commerce Business Models, E-Payment Systems, Online Marketing & Advertising, Security and Legal Issues in E-Commerce |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 4.1 | Kannada / Sanskrit / Hindi | Language | 4 | Grammar, Literature, Composition, Cultural Context, Communication Skills |
| BC 4.2 | English | Language | 4 | Professional Writing, Public Speaking, Cross-Cultural Communication, Interview Preparation, Ethics in Communication |
| BC 4.3 | Corporate Accounting - II | Core | 4 | Final Accounts of Companies, Valuation of Goodwill, Valuation of Shares, Amalgamation of Companies, Liquidation of Companies |
| BC 4.4 | Financial Management - II | Core | 4 | Capital Structure Theories, Leverage Analysis, Dividend Policy Decisions, Receivables Management, Inventory Management |
| BC 4.5 | Entrepreneurship Development | Core | 4 | Concept of Entrepreneurship, Entrepreneurial Process, Business Plan Formulation, Sources of Finance for Entrepreneurs, Government Support for SMEs |
| BC 4.6B | Income Tax - I | Discipline Specific Elective (DSE-B) | 4 | Basic Concepts of Income Tax, Residential Status & Tax Liability, Income from Salaries, Income from House Property, Profits & Gains of Business or Profession |
| BC 4.7 | Business Communication | Skill Enhancement Compulsory Course (SECC) | 4 | Principles of Effective Communication, Types of Communication, Barriers to Communication, Writing Business Letters & Memos, Reports & Proposals |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 5.1 | Cost Accounting - I | Core | 4 | Introduction to Cost Accounting, Cost Concepts and Classifications, Material Costing, Labor Costing, Overheads |
| BC 5.2 | Quantitative Techniques for Business - I | Core | 4 | Measures of Central Tendency, Measures of Dispersion, Correlation Analysis, Regression Analysis, Index Numbers |
| BC 5.3 | Auditing | Core | 4 | Introduction to Auditing, Types of Audit, Audit Planning & Procedures, Vouching and Verification, Audit Report |
| BC 5.4C1 | Computerised Accounting System | Discipline Specific Elective (DSE-C) | 4 | Introduction to Computerized Accounting, Features of Accounting Software (Tally), Payroll Accounting, Inventory Management, Generating Financial Reports |
| BC 5.5D3 | Goods & Services Tax (GST) | Discipline Specific Elective (DSE-D) | 4 | Introduction to GST Law, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit, GST Returns and Payments |
| BC 5.6 | Management Information System | Ability Enhancement Compulsory Course (AECC) | 2 | Introduction to MIS, Information Systems and Business Strategy, Database Management, Decision Support Systems, E-Business and E-Commerce |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 6.1 | Cost Accounting - II | Core | 4 | Job, Batch and Contract Costing, Process Costing, Service Costing, Standard Costing, Marginal Costing and Decision Making |
| BC 6.2 | Quantitative Techniques for Business - II | Core | 4 | Time Series Analysis, Probability Theory, Sampling Techniques, Hypothesis Testing, Linear Programming |
| BC 6.3 | Management Accounting | Core | 4 | Introduction to Management Accounting, Analysis of Financial Statements, Fund Flow Statement, Cash Flow Statement, Budgetary Control |
| BC 6.4E1 | Indirect Taxes | Discipline Specific Elective (DSE-E) | 4 | Customs Act, Customs Duty Calculation, GST Refunds and Demands, GST Audit, Central Excise Act (Basic Concepts) |
| BC 6.5F1 | Income Tax - II | Discipline Specific Elective (DSE-F) | 4 | Capital Gains, Income from Other Sources, Clubbing of Income, Set off and Carry Forward of Losses, Deductions from Gross Total Income |
| BC 6.6 | Project Work | Project | 6 | Research Problem Identification, Literature Review, Data Collection and Analysis, Report Writing, Presentation and Viva Voce |
