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B-COM in General at Sharnabasaveshwar College of Commerce
Kalaburagi, Karnataka
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About the Specialization
What is General at Sharnabasaveshwar College of Commerce Kalaburagi?
This Bachelor of Commerce (B.Com) program at Sharanabasaveshwar College of Commerce, affiliated with Gulbarga University, offers a comprehensive foundation in business and financial principles. It covers core areas like accounting, economics, management, and taxation, essential for navigating the dynamic Indian commercial landscape. The curriculum is designed to equip students with practical skills and theoretical knowledge for a wide range of industry roles.
Who Should Apply?
This program is ideal for high school graduates (10+2/PUC) with a keen interest in commerce, finance, and business administration. it attracts students aspiring to build careers in accounting, banking, financial services, or enter family businesses in India. Working professionals looking to acquire a formal degree in commerce or enhance their foundational business knowledge can also benefit significantly from this comprehensive curriculum.
Why Choose This Course?
Graduates of this program can expect diverse career paths in the Indian job market, including roles as accountants, financial analysts, tax consultants, banking professionals, and business development executives. Entry-level salaries in India typically range from INR 2.5 to 4.5 lakhs annually, with significant growth potential based on experience and further professional certifications like CA, CS, or CMA. The program provides a solid base for higher studies.
Student Success Practices
Foundation Stage
Master Core Accounting & Economic Fundamentals- (Semester 1-2)
Focus on building a strong conceptual understanding of Financial Accounting and Business Economics. Regularly solve practical problems, understand the underlying principles, and clarify doubts promptly. Engage in peer study groups to discuss complex topics and review solutions.
Tools & Resources
Gulbarga University prescribed textbooks, ICAI study materials for accounting basics, Khan Academy for economics tutorials
Career Connection
A solid foundation in these subjects is crucial for advanced finance, accounting, and management roles, leading to better performance in entrance exams for professional certifications like CA, CS, or CMA.
Develop Essential Computer & Communication Skills- (Semester 1-2)
Actively participate in labs for Computer Fundamentals & MS-Office. Practice using Excel for data management and analysis, and PowerPoint for presentations. Simultaneously, refine English and Indian Language communication skills through group discussions, presentations, and written assignments.
Tools & Resources
MS Office suite, Online typing tutors, Grammarly for writing assistance, Toastmasters International for public speaking (if available)
Career Connection
Proficiency in MS Office is a basic requirement for almost all commerce roles, while strong communication skills are vital for corporate interactions and interviews, enhancing employability.
Cultivate Entrepreneurial Mindset & Management Basics- (Semester 1-2)
Understand the principles of management and entrepreneurship development. Read business case studies, attend local startup events or workshops, and try to identify business opportunities in your local community. Engage with faculty for insights into real-world business challenges.
Tools & Resources
Harvard Business Review case studies (abridged), ''''The E-Myth Revisited'''' by Michael Gerber, Local Chamber of Commerce events
Career Connection
These skills are foundational for aspiring entrepreneurs, managers, and for developing innovative problem-solving abilities valued in any organization, irrespective of direct startup plans.
Intermediate Stage
Excel in Corporate Finance & Statistical Analysis- (Semester 3-4)
Deep dive into Corporate Accounting, Financial Management, and Business Statistics. Work through numerous problems for topics like share valuation, capital budgeting, and regression analysis. Seek clarity on practical applications of statistical tools in business decision-making.
Tools & Resources
Financial calculators, Excel''''s data analysis toolpak, Online courses on Coursera/edX for advanced topics, Past year university question papers
Career Connection
Strong analytical and quantitative skills are highly sought after in finance, banking, and data analytics roles, preparing students for junior analyst positions and robust decision-making capabilities.
Gain Practical Experience with Tally & Business Communication- (Semester 3-4)
Master Computerised Accounting System (Tally) through hands-on practice. Record transactions, manage inventory, and generate financial reports. Simultaneously, focus on refining written and oral business communication through formal reports, presentations, and mock interviews.
Tools & Resources
Tally software (educational version), Professional communication workshops, LinkedIn Learning for business writing courses
Career Connection
Tally proficiency is a direct requirement for accounting and bookkeeping roles. Effective business communication is critical for client interaction, team collaboration, and successful job interviews.
Explore Electives & Build Domain Specific Knowledge- (Semester 5)
Carefully choose Discipline Specific Electives (DSEs) based on career interests (e.g., taxation, banking, marketing). Engage deeply with the chosen subjects, possibly pursuing certifications or projects related to these domains. Attend industry seminars relevant to your elective choices.
Tools & Resources
NISM certifications for capital markets, Industry-specific books and magazines, Professional body memberships (e.g., ICAI student chapter)
Career Connection
Specializing through electives allows students to tailor their skill set to specific industry demands, enhancing their profile for targeted jobs in finance, taxation, or marketing sectors.
Advanced Stage
Prepare for Income Tax Compliance & Financial Reporting- (Semester 6)
Master advanced concepts in Income Tax-II and Financial Reporting & Analysis. Work on practical tax computation problems and analyze financial statements of real Indian companies. Stay updated on the latest tax laws and reporting standards.
Tools & Resources
Latest Indian income tax laws (budget updates), Corporate annual reports from SEBI/BSE websites, Financial news platforms like Economic Times, Business Standard
Career Connection
These skills are directly applicable to roles in taxation, auditing, financial analysis, and corporate accounting departments, ensuring readiness for compliance-heavy roles.
Embrace Digital Commerce & Rural Market Insights- (Semester 6)
Understand the dynamics of E-Commerce and Rural Marketing. Research successful Indian e-commerce ventures and rural distribution strategies. Consider undertaking a mini-project or case study on a local business incorporating digital or rural marketing elements.
Tools & Resources
NASSCOM reports on e-commerce, Specific books on Indian e-commerce/rural marketing, Case studies on companies like Flipkart, Amazon India, ITC e-Choupal
Career Connection
Proficiency in digital and rural business strategies is highly valued in the rapidly expanding Indian market, creating opportunities in digital marketing, e-commerce operations, and agri-business.
Strategic Career Planning & Placement Readiness- (Semester 6)
Actively participate in campus placement drives, mock interviews, and group discussions. Refine your resume and cover letter. Network with alumni and industry professionals. Identify potential employers and understand their hiring criteria.
Tools & Resources
College placement cell services, LinkedIn for professional networking, Resume builders and mock interview platforms, Professional networking events
Career Connection
This stage is entirely focused on translating academic knowledge into a successful career launch, maximizing chances of securing a desirable job post-graduation.
Program Structure and Curriculum
Eligibility:
- Passed Two-Year Pre-University Examination of Karnataka Pre-University Board or an equivalent thereto.
Duration: 3 years (6 semesters)
Credits: 146 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 1.1 | Financial Accounting - I | Core | 4 | Introduction to Accounting, Accounting Process, Final Accounts, Accounting for Non-Profit Organizations, Accounting for Consignment |
| 1.2 | Business Economics - I | Core | 4 | Introduction to Business Economics, Demand Analysis, Supply Analysis, Production Analysis, Cost Analysis |
| 1.3 | Principles of Management | Core | 4 | Introduction to Management, Planning, Organizing, Staffing, Directing and Controlling |
| 1.4 | Computer Fundamentals & MS-Office | Skill Enhancement Course (SEC) | 4 | Introduction to Computers, Input/Output Devices, Memory & Storage, Operating System Concepts, MS-Word, MS-Excel, MS-PowerPoint |
| AECC-1 | Indian Language - I (Kannada/Hindi/Urdu) | Ability Enhancement Compulsory Course (AECC) | 2 | Literary Texts, Grammar Fundamentals, Composition and Essay Writing, Basic Communication Skills, Cultural Aspects of Language |
| AECC-2 | English Language - I | Ability Enhancement Compulsory Course (AECC) | 2 | Basic English Grammar, Reading Comprehension, Writing Skills (Paragraph, Letter), Oral Communication Fundamentals, Vocabulary Building |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 2.1 | Financial Accounting - II | Core | 4 | Hire Purchase and Instalment System, Branch Accounts, Departmental Accounts, Voyage Accounts, Lease Accounting |
| 2.2 | Business Economics - II | Core | 4 | Market Structures (Perfect, Monopoly), Pricing Policies, Factor Pricing (Rent, Wages), Interest and Profit Theories, Macroeconomic Indicators |
| 2.3 | Entrepreneurship Development | Core | 4 | Introduction to Entrepreneurship, Entrepreneurial Process, Business Idea Generation, Project Formulation & Appraisal, Institutional Support for Entrepreneurs |
| 2.4 | Corporate Administration | Core | 4 | Company Formation, Company Meetings & Resolutions, Directors: Appointment & Powers, Corporate Governance, Corporate Social Responsibility |
| AECC-3 | Indian Language - II (Kannada/Hindi/Urdu) | Ability Enhancement Compulsory Course (AECC) | 2 | Advanced Literary Texts, Grammar Refinement, Official Letter Writing, Public Speaking Practice, Translation Skills |
| AECC-4 | English Language - II | Ability Enhancement Compulsory Course (AECC) | 2 | Advanced Grammar & Usage, Report Writing, Précis Writing, Interview Skills, Group Discussion Techniques |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 3.1 | Corporate Accounting - I | Core | 4 | Share Capital Accounting, Debentures Accounting, Redemption of Debentures, Underwriting of Shares, Valuation of Goodwill and Shares |
| 3.2 | Financial Markets & Services | Core | 4 | Indian Financial System, Money Market, Capital Market, Financial Instruments (Shares, Bonds), Financial Services (Leasing, Factoring) |
| 3.3 | Business Statistics - I | Core | 4 | Introduction to Statistics, Data Collection & Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation Analysis |
| 3.4 | Financial Management | Core | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Working Capital Management |
| SEC-1 | Computerised Accounting System (Tally) | Skill Enhancement Course (SEC) | 4 | Introduction to Tally ERP.9, Company Creation & Ledgers, Voucher Entry (Purchase, Sales), Inventory Management in Tally, Financial Statements in Tally |
| AECC-5 | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Natural Resources & Management, Ecosystems & Biodiversity, Environmental Pollution & Control, Global Environmental Issues, Environmental Ethics & Legislation |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 4.1 | Corporate Accounting - II | Core | 4 | Amalgamation of Companies, Absorption & External Reconstruction, Internal Reconstruction, Liquidation of Companies, Consolidated Financial Statements |
| 4.2 | International Business | Core | 4 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market, Global Business Environment, International Financial Institutions |
| 4.3 | Business Statistics - II | Core | 4 | Regression Analysis, Index Numbers, Time Series Analysis, Probability Theory, Theoretical Distributions |
| 4.4 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Activity-Based Costing |
| SEC-2 | Business Communication | Skill Enhancement Course (SEC) | 4 | Principles of Communication, Oral Communication, Written Communication, Non-Verbal Communication, Presentation Skills |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 5.1 | Goods & Services Tax (GST) | Core | 4 | Introduction to GST, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit Mechanism, GST Returns and Refunds |
| 5.2 | Management Accounting | Core | 4 | Introduction to Management Accounting, Financial Statement Analysis, Ratio Analysis, Fund Flow Statement, Cash Flow Statement |
| 5.3 | Business Research Methods | Core | 4 | Introduction to Research, Research Design, Data Collection Methods, Sampling Techniques, Data Analysis and Interpretation |
| 5.4 | Capital Market & Securities Law | Core | 4 | Indian Capital Market Structure, SEBI (Securities and Exchange Board of India), Depositories Act, Issue of Securities, Investor Protection Mechanisms |
| 5.5 | Income Tax - I | Discipline Specific Elective (DSE - Group A) | 4 | Basic Concepts of Income Tax, Residential Status, Exempted Incomes, Income from Salaries, Income from House Property |
| 5.6 | Advanced Financial Accounting | Discipline Specific Elective (DSE - Group A) | 4 | Accounting Standards (Ind AS), Financial Reporting, Forensic Accounting Basics, Human Resource Accounting, Environmental Accounting |
| 5.7 | Banking Law & Operations | Discipline Specific Elective (DSE - Group A) | 4 | Banking Regulation Act, Negotiable Instruments Act, Banker-Customer Relationship, Types of Accounts & Services, Principles of Lending |
| 5.8 | Auditing | Discipline Specific Elective (DSE - Group B) | 4 | Introduction to Auditing, Types of Audit, Audit Planning and Procedures, Internal Control System, Audit Report & Certificates |
| 5.9 | Business Law | Discipline Specific Elective (DSE - Group B) | 4 | Indian Contract Act, Sale of Goods Act, Consumer Protection Act, Company Law Basics, Partnership Act |
| 5.10 | Principles of Marketing | Discipline Specific Elective (DSE - Group B) | 4 | Introduction to Marketing, Marketing Mix (4 Ps), Product Decisions, Pricing Strategies, Promotion and Distribution |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 6.1 | Income Tax - II | Core | 4 | Income from Business & Profession, Capital Gains, Income from Other Sources, Deductions from Gross Total Income, Assessment of Individuals |
| 6.2 | Financial Reporting & Analysis | Core | 4 | Components of Financial Statements, Techniques of Financial Analysis, Segment Reporting, Interim Financial Reporting, Value Added Statement |
| 6.3 | E-Commerce | Core | 4 | Introduction to E-Commerce, E-Commerce Business Models, Online Payment Systems, E-Marketing & Advertising, E-Security & Legal Issues |
| 6.4 | Rural Marketing | Core | 4 | Introduction to Rural Marketing, Rural Market Environment, Rural Consumer Behaviour, Product & Pricing for Rural Markets, Promotion & Distribution in Rural Areas |
| 6.5 | Working Capital Management | Discipline Specific Elective (DSE - Group C) | 4 | Introduction to Working Capital, Management of Cash, Inventory Management, Receivables Management, Working Capital Financing |
| 6.6 | Industrial Law | Discipline Specific Elective (DSE - Group C) | 4 | Factories Act, Payment of Wages Act, Minimum Wages Act, Industrial Disputes Act, Employees'''' Provident Funds Act |
| 6.7 | Investment Management | Discipline Specific Elective (DSE - Group C) | 4 | Investment Avenues, Risk and Return Analysis, Security Analysis, Portfolio Management, Mutual Funds |
| 6.8 | Entrepreneurial Finance | Discipline Specific Elective (DSE - Group D) | 4 | Sources of Finance for Start-ups, Venture Capital & Angel Investors, Business Valuation, Financial Planning for Entrepreneurs, Exit Strategies |
| 6.9 | Retail Management | Discipline Specific Elective (DSE - Group D) | 4 | Introduction to Retailing, Retail Formats & Theories, Retail Location & Layout, Merchandise Management, Retail Store Operations |
| 6.10 | Human Resource Management | Discipline Specific Elective (DSE - Group D) | 4 | Introduction to HRM, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal |
