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B-COM in General at SHRI B.S.RESHMI DEGREE COLLEGE
Kalaburagi, Karnataka
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About the Specialization
What is General at SHRI B.S.RESHMI DEGREE COLLEGE Kalaburagi?
This B.Com program at Shri B.S. Reshmi Degree College focuses on providing a comprehensive understanding of commerce, business management, and financial principles. It equips students with essential skills for various roles in the rapidly evolving Indian economy, from accounting to marketing, preparing them for dynamic industry demands across different sectors.
Who Should Apply?
This program is ideal for 10+2 graduates with a strong interest in business, finance, and economics, particularly those aiming for careers in corporate accounting, financial services, or entrepreneurship. It also suits individuals seeking a solid foundation for further studies like CA, CS, CMA, or MBA, or for contributing effectively to family business management.
Why Choose This Course?
Graduates can expect diverse career paths in India, including roles as accountants, financial analysts, tax consultants, and marketing executives, with entry-level salaries typically ranging from INR 2.5 to 4.5 LPA. The program fosters critical thinking and analytical abilities, opening doors to growth trajectories in various Indian enterprises and multinational corporations operating in India, as well as opportunities for self-employment.
Student Success Practices
Foundation Stage
Master Core Concepts Early- (Semester 1-2)
Focus on building a strong foundation in Financial Accounting and Business Economics. Utilize prescribed textbooks, supplementary online resources like NPTEL for basic economic concepts, and form peer study groups to clarify doubts. This ensures a solid base for advanced subjects and competitive exams like CA Foundation or banking aptitude tests.
Tools & Resources
Prescribed Textbooks, NPTEL, Peer Study Groups, Khan Academy
Career Connection
A strong conceptual understanding in foundational subjects is crucial for excelling in entrance exams for higher studies and performing well in entry-level accounting and finance roles.
Develop Communication & IT Skills- (Semester 1-2)
Actively participate in classroom presentations and group discussions to hone business communication. Utilize college computer lab sessions or personal resources to become proficient in MS Office (Word, Excel, PowerPoint), which are indispensable tools for any commerce professional in India for data analysis, reporting, and presentations.
Tools & Resources
MS Office Suite, Presentation Tools, College Computer Labs, Toastmasters (if available)
Career Connection
Effective communication and proficiency in office software are highly valued soft skills that enhance employability across all corporate functions.
Engage in Extracurricular Activities- (Semester 1-2)
Join college clubs related to commerce, finance, or entrepreneurship. Participating in debates, business quizzes, or college cultural festivals helps in developing leadership, teamwork, and networking skills, crucial for overall personality development and leaving a positive impression during future job interviews.
Tools & Resources
College Clubs, Event Organizing Committees, Inter-collegiate Competitions
Career Connection
These activities build a well-rounded profile, demonstrating initiative and soft skills sought after by employers, often leading to better internship and placement opportunities.
Intermediate Stage
Practical Application and Case Studies- (Semester 3-5)
Apply theoretical knowledge from subjects like Corporate Accounting, Taxation, and Marketing to real-world scenarios. Engage actively with case studies provided by faculty and research online examples of Indian companies. This sharpens analytical and problem-solving skills required for complex business situations and competitive exams.
Tools & Resources
Harvard Business Review (abridged cases), Indian business newspapers (The Economic Times), Case Study Competitions
Career Connection
Developing analytical and problem-solving skills through case studies is vital for roles requiring strategic thinking and decision-making in financial analysis or management.
Pursue Skill-Specific Certifications- (Semester 3-5)
Undertake online or offline certifications in areas like Tally ERP 9/Prime for accounting, advanced Excel for data analysis, or digital marketing fundamentals. Platforms like Udemy, Coursera, or local training institutes offer affordable, industry-relevant courses that significantly boost employability in the Indian market.
Tools & Resources
Tally Education Partner Courses, Coursera, Udemy, Google Digital Garage
Career Connection
These certifications provide tangible proof of specialized skills, making graduates more attractive to employers, especially in accounting, finance, and marketing domains.
Networking and Mentorship- (Semester 3-5)
Attend industry seminars, workshops, and alumni meet-ups to connect with professionals in commerce and finance. Seek guidance from senior students, faculty, or working professionals for career advice, internship leads, and understanding current industry trends, which is particularly beneficial in a regional context like Kalaburagi.
Tools & Resources
LinkedIn, College Alumni Network, Industry Meetups/Webinars, Mentorship Programs
Career Connection
Building a strong professional network and having mentors can open doors to internships, job opportunities, and invaluable career guidance, especially in competitive job markets.
Advanced Stage
Intensive Placement Preparation- (Semester 6)
Dedicate significant time to resume building, participating in mock interviews, and group discussions. Leverage the college''''s placement cell for guidance and actively participate in campus recruitment drives. Focus on improving soft skills, communication, and quantitative aptitude, which are highly valued by Indian employers.
Tools & Resources
College Placement Cell, Mock Interview Platforms, Aptitude Test Prep Books, Online HR Resources
Career Connection
Thorough preparation directly translates into better performance in recruitment processes, leading to successful placements in reputable companies.
Undertake a Comprehensive Project/Internship- (Semester 6)
Engage in a detailed final year project or internship in a company (e.g., in auditing, financial analysis, market research, or tax consultancy). This provides invaluable hands-on experience, bridges theoretical knowledge with practical application, and is critical for understanding corporate functions and securing entry-level positions.
Tools & Resources
Company Internships, Faculty Mentored Projects, Industry Connect Programs
Career Connection
Practical experience through internships and projects makes a resume stand out, providing a competitive edge and often leading to pre-placement offers.
Explore Higher Education/Professional Courses- (Semester 6)
Research options for higher studies like MBA, M.Com, or professional certifications such as CA, CS, CMA, or financial planning courses. Plan strategically for relevant entrance exams (e.g., CAT, MAT, CPT, CS Foundation) if pursuing these paths, ensuring a smooth and informed transition post-graduation.
Tools & Resources
Career Counseling, Entrance Exam Prep Guides, Professional Body Websites (ICAI, ICSI, ICMAI)
Career Connection
Pursuing advanced degrees or professional qualifications enhances career growth prospects, earning potential, and opens doors to specialized roles in finance, accounting, and management.
Program Structure and Curriculum
Eligibility:
- Pass in PUC/10+2 or an equivalent examination with Commerce subjects or any other stream recognized by Gulbarga University.
Duration: 6 Semesters / 3 Years
Credits: Credits not specified
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
Semester 2
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C3.1 | Business Statistics I | Core | 4 | Introduction to Statistics, Collection and Presentation of Data, Measures of Central Tendency, Measures of Dispersion, Correlation Analysis |
| C3.2 | Corporate Accounting I | Core | 4 | Accounting for Share Capital, Accounting for Debentures, Redemption of Debentures, Final Accounts of Companies, Valuation of Goodwill and Shares |
| C3.3 | Indian Financial System | Core | 4 | Overview of Indian Financial System, Financial Markets and Instruments, Financial Institutions, SEBI and Capital Market, Money Market |
| SEC3.1 | Entrepreneurship Development | Skill Enhancement Course | 2 | Concept of Entrepreneurship, Entrepreneurial Environment, Project Identification and Formulation, Business Plan Preparation, Sources of Finance for Entrepreneurs |
| DSE3.1 | E-Commerce | Discipline Specific Elective | 4 | Introduction to E-Commerce, E-Commerce Business Models, Online Payment Systems, E-Security, M-Commerce |
| AECC3.1 | Environmental Studies | Ability Enhancement Compulsory Course | 2 | Multidisciplinary Nature of Environmental Studies, Natural Resources, Ecosystems, Biodiversity and its Conservation, Environmental Pollution |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C4.1 | Business Statistics II | Core | 4 | Regression Analysis, Index Numbers, Time Series Analysis, Probability Theory, Statistical Decision Making |
| C4.2 | Corporate Accounting II | Core | 4 | Amalgamation of Companies, Absorption and Reconstruction, Liquidation of Companies, Consolidated Financial Statements, Accounting Standards |
| C4.3 | Banking Law and Operations | Core | 4 | Introduction to Banking, Functions of Commercial Banks, Banker-Customer Relationship, Negotiable Instruments, RBI and Monetary Policy |
| SEC4.1 | Business Ethics and Corporate Governance | Skill Enhancement Course | 2 | Concepts of Business Ethics, Ethical Dilemmas in Business, Introduction to Corporate Governance, Role of Board of Directors, CSR and Sustainability |
| DSE4.1 | Marketing Management | Discipline Specific Elective | 4 | Introduction to Marketing, Marketing Environment, Product Life Cycle, Pricing Strategies, Promotion and Distribution Channels |
| AECC4.1 | Constitutional Studies/Indian Constitution | Ability Enhancement Compulsory Course | 2 | Making of the Indian Constitution, Preamble and Fundamental Rights, Directive Principles of State Policy, Union and State Governments, Elections and Amendments |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C5.1 | 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 |
| C5.2 | Cost Accounting I | Core | 4 | Introduction to Cost Accounting, Cost Concepts and Classification, Material Costing, Labour Costing, Overhead Costing |
| C5.3 | Management Accounting I | Core | 4 | Nature and Scope of Management Accounting, Financial Statement Analysis, Ratio Analysis, Fund Flow Statement, Cash Flow Statement |
| DSE5.1 | Auditing | Discipline Specific Elective | 4 | Introduction to Auditing, Types of Audit, Audit Planning and Internal Control, Vouching and Verification, Audit Report |
| DSE5.2 | Financial Management | Discipline Specific Elective | 4 | Nature and Scope of Financial Management, Time Value of Money, Capital Budgeting, Cost of Capital, Working Capital Management |
| GE5.1 | Project Work / Field Study | Generic Elective / Project | 4 | Problem Identification, Data Collection Methods, Data Analysis Techniques, Report Writing, Presentation Skills |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C6.1 | 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 |
| C6.2 | Cost Accounting II | Core | 4 | Unit Costing, Job and Batch Costing, Process Costing, Operating Costing, Reconciliation of Cost and Financial Accounts |
| C6.3 | Management Accounting II | Core | 4 | Budgetary Control, Standard Costing and Variance Analysis, Marginal Costing and Break-Even Analysis, Responsibility Accounting, Contemporary Issues in Management Accounting |
| DSE6.1 | Goods and Service Tax (GST) | Discipline Specific Elective | 4 | Introduction to GST, Levy and Collection of GST, Input Tax Credit, Time and Value of Supply, GST Procedure and Administration |
| DSE6.2 | Human Resource Management | Discipline Specific Elective | 4 | Introduction to HRM, HR Planning and Recruitment, Training and Development, Performance Appraisal, Compensation Management |
| GE6.1 | Advanced Computerized Accounting with Tally Prime | Generic Elective / Practical | 4 | Company Creation and Configuration in Tally, Ledger and Voucher Entries, Inventory Management in Tally, GST Compliance in Tally, Financial Reporting and Analysis using Tally |
