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BCOM in General at Shri Digambar Jain Vidya Sansthe's Smt. S. S. Arts College & T. P. Science Institute
Belagavi, Karnataka
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About the Specialization
What is General at Shri Digambar Jain Vidya Sansthe's Smt. S. S. Arts College & T. P. Science Institute Belagavi?
This BCom program at Shri Suryanarayan Arts College and T. P. Patil Science Institute, Belagavi, focuses on building a strong foundation in commerce, accounting, and business principles. It provides students with a comprehensive understanding of various facets of trade, finance, and management, highly relevant to India''''s dynamic economic landscape. The curriculum emphasizes both theoretical knowledge and practical application, preparing students for diverse roles in the burgeoning Indian industry.
Who Should Apply?
This program is ideal for fresh graduates from a Pre-University Course (10+2) with a commerce background, aspiring to build a career in finance, accounting, or general business administration. It also caters to individuals seeking a foundational degree before pursuing professional qualifications like CA, CS, or MBA. Students with a keen interest in economic policies, market operations, and organizational management will find this program particularly rewarding.
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 business development executives. Entry-level salaries typically range from INR 2.5 to 4.5 LPA, with significant growth potential for experienced professionals. The program also serves as an excellent stepping stone for higher education and professional certifications, enhancing career trajectories in Indian companies.
Student Success Practices
Foundation Stage
Master Core Accounting & Economic Concepts- (Semester 1-2)
Dedicate consistent time to understand the fundamentals of Financial Accounting, Business Economics, and Principles of Marketing. Use textbooks, supplementary online tutorials, and practice problem-solving rigorously. Form study groups to discuss complex topics and clarify doubts early on.
Tools & Resources
Textbooks, Class Notes, Khan Academy (for basic economics), YouTube tutorials for accounting principles
Career Connection
A strong grasp of fundamentals is crucial for success in advanced subjects and for entry-level roles in finance and accounting, providing the bedrock for future professional growth.
Develop Essential Computer Literacy- (Semester 1-2)
Beyond theoretical knowledge, actively practice using MS-Office tools (Excel, Word, PowerPoint) and basic Tally software. Attend computer lab sessions diligently and explore online exercises to enhance practical skills relevant to business operations.
Tools & Resources
MS-Office Suite, Tally ERP 9 (trial versions or lab access), NPTEL/Coursera basic computer courses
Career Connection
Proficiency in office software and basic accounting software like Tally is a non-negotiable skill for almost all commerce graduates in India, significantly boosting employability in entry-level accounting and administrative roles.
Cultivate Effective Communication Skills- (Semester 1-2)
Actively participate in English language classes, focusing on improving written and verbal communication. Practice business correspondence, presentation skills, and public speaking. Read business newspapers and magazines to broaden vocabulary and understanding of current affairs.
Tools & Resources
Business newspapers (The Economic Times, Business Standard), Toastmasters International (if available locally), Online English grammar tools
Career Connection
Clear and confident communication is vital for interviews, client interactions, and team collaboration in any corporate environment, making graduates more impactful and promotable.
Intermediate Stage
Engage with Corporate & Financial Laws- (Semester 3-5)
Approach Corporate Accounting and Business Law with a focus on practical application. Research real-world company financial statements and case studies related to contract law or consumer protection. Understand the regulatory framework in which Indian businesses operate.
Tools & Resources
Company Annual Reports (e.g., from BSE/NSE websites), Bare acts for Indian Contract Act, Companies Act, Legal case study platforms
Career Connection
Understanding legal and corporate governance structures prepares students for roles in compliance, corporate secretarial services, and helps in making informed business decisions.
Pursue Internships & Project Work- (Semester 3-5)
Seek out short-term internships or volunteer for projects in local businesses, NGOs, or CAs during semester breaks. This hands-on experience in areas like accounting, finance, or marketing provides invaluable practical exposure and builds a professional network.
Tools & Resources
LinkedIn, Internshala, College placement cell
Career Connection
Practical experience is highly valued by employers in India, demonstrating initiative and providing concrete examples for job interviews, often leading to pre-placement offers.
Specialise Through Electives & Certifications- (Semester 3-5)
Carefully choose elective subjects in Semester 5 and 6 based on career interests (e.g., Taxation, Advanced Accounting, Finance). Simultaneously, explore short online certifications in areas like Digital Marketing, Financial Modeling, or Advanced Excel to complement your chosen specialization.
Tools & Resources
Coursera, Udemy, NCFM certifications, Institute of Chartered Accountants of India (ICAI) resources
Career Connection
Focused learning in an elective area combined with external certifications differentiates candidates and provides a competitive edge for specialized roles in the Indian job market.
Advanced Stage
Master Income Tax & GST Compliance- (Semester 6)
Deeply understand the intricacies of Indian Income Tax laws and Goods and Services Tax (GST). Practice filing mock returns, calculate tax liabilities for various scenarios, and stay updated with budget changes. This is highly sought after by employers.
Tools & Resources
Income Tax Department website, GST Portal, Professional tax guides
Career Connection
Expertise in Indian taxation is critical for roles in tax consultancy firms, corporate finance departments, and accounting firms, ensuring strong demand in the Indian economy.
Undertake a Comprehensive Project/Research- (Semester 6)
For your final project, choose a topic that aligns with your career aspirations. Conduct thorough research, gather real-world data (if possible), apply analytical tools, and prepare a professional report. This demonstrates your ability to independently tackle business problems.
Tools & Resources
Research databases, Statistical software (Excel, R, Python basics), Academic journals
Career Connection
A well-executed project highlights problem-solving skills, analytical ability, and dedication, making a strong impression during placement interviews and demonstrating readiness for industry challenges.
Intensive Placement Preparation & Networking- (Semester 6)
Actively participate in campus placement drives, mock interviews, and resume-building workshops. Network with alumni, faculty, and industry professionals. Prepare a compelling portfolio of your academic achievements, projects, and internships to showcase your capabilities.
Tools & Resources
College placement cell, LinkedIn, Alumni network events
Career Connection
Proactive and thorough placement preparation significantly increases the chances of securing desirable job offers right after graduation, setting a solid foundation for a successful career in India.
Program Structure and Curriculum
Eligibility:
- Pre-University Course (PUC) II Year or 10+2 equivalent from a recognized board
Duration: 3 years (6 semesters)
Credits: 158 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 1.LA.1 | Language I (Kannada/Marathi/Hindi/Urdu/Konkani/Sanskrit) | Core Language | 4 | Prose and Poetry, Grammar, Composition, Vocabulary, Literary Forms |
| 1.LA.2 | Language II (English) | Core Language | 4 | Functional English, Grammar and Usage, Business Communication Basics, Reading Comprehension, Report Writing Fundamentals |
| 1.1 | Financial Accounting - I | Core | 5 | Introduction to Accounting, Accounting Concepts and Conventions, Journal and Ledger, Trial Balance and Final Accounts, Consignment and Joint Venture Accounts, Depreciation Accounting |
| 1.2 | Business Economics - I | Core | 5 | Introduction to Economics, Demand and Supply Analysis, Theory of Consumer Behavior, Production Analysis, Cost Analysis, Market Structures |
| 1.3 | Principles of Marketing | Core | 5 | Introduction to Marketing, Marketing Environment, Consumer and Industrial Buying Behavior, Market Segmentation, Targeting, Positioning, Product and Pricing Decisions, Promotion and Distribution Channels |
| 1.4 | Fundamentals of Computer | Core/Practical | 4 | Computer Hardware and Software, Operating Systems, MS-Office (Word, Excel, PowerPoint), Internet and E-mail Basics, Data Representation, Network Fundamentals |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 2.LA.1 | Language I (Kannada/Marathi/Hindi/Urdu/Konkani/Sanskrit) | Core Language | 4 | Advanced Prose and Poetry, Essay and Letter Writing, Translation, Cultural Aspects, Grammar Applications |
| 2.LA.2 | Language II (English) | Core Language | 4 | Business Correspondence, Official Communication, Precis Writing, Public Speaking Skills, English Literature Glimpses |
| 2.1 | Financial Accounting - II | Core | 5 | Departmental Accounts, Branch Accounts, Hire Purchase and Installment Systems, Royalty Accounts, Insolvency Accounts, Computerized Accounting System Introduction |
| 2.2 | Business Economics - II | Core | 5 | Macroeconomic Concepts, National Income Accounting, Theories of Employment and Income, Inflation and Deflation, Monetary and Fiscal Policies, International Trade Theories |
| 2.3 | Principles of Management | Core | 5 | Introduction to Management, Planning and Decision Making, Organizing and Staffing, Directing and Controlling, Leadership and Motivation, Recent Trends in Management |
| 2.4 | Computer Application for Business | Core/Practical | 4 | Advanced MS-Excel for Business, Database Management Concepts, Tally ERP 9 Basics, E-commerce Fundamentals, Business Data Analysis, Presentation Tools |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 3.LA.1 | Language I (Kannada/Marathi/Hindi/Urdu/Konkani/Sanskrit) | Core Language | 4 | Literary Genres, Critical Appreciation, Cultural Context, Advanced Grammar, Public Communication |
| 3.LA.2 | Language II (English) | Core Language | 4 | Professional Communication, Resume and Cover Letter Writing, Interview Skills, Group Discussions, Official Document Preparation |
| 3.1 | Corporate Accounting - I | Core | 5 | Issue of Shares and Debentures, Forfeiture and Reissue of Shares, Redemption of Shares and Debentures, Final Accounts of Companies, Valuation of Goodwill and Shares, Underwriting of Shares |
| 3.2 | Financial Management | Core | 5 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Policy |
| 3.3 | Entrepreneurship Development | Core | 5 | Concept of Entrepreneurship, Entrepreneurial Environment in India, Business Idea Generation and Opportunity Evaluation, Project Formulation and Appraisal, Institutional Support for SMEs, Challenges and Success Factors for Entrepreneurs |
| 3.4 | Indian Financial System | Core | 5 | Structure of Indian Financial System, Money Market and Capital Market, Financial Institutions (Banks, NBFCs, Insurance), Stock Exchanges and Depositories, Financial Instruments, Role of SEBI and RBI |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 4.LA.1 | Language I (Kannada/Marathi/Hindi/Urdu/Konkani/Sanskrit) | Core Language | 4 | Modern Literature, Journalism and Media, Creative Writing, Cultural Studies, Oral Communication |
| 4.LA.2 | Language II (English) | Core Language | 4 | Advanced Business Communication, Presentation Skills, Negotiation Skills, Cross-Cultural Communication, Ethics in Communication |
| 4.1 | Corporate Accounting - II | Core | 5 | Amalgamation of Companies, Absorption and External Reconstruction, Internal Reconstruction, Accounts of Banking Companies, Accounts of Insurance Companies, Accounting for Government Companies |
| 4.2 | Cost Accounting | Core | 5 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Job, Batch and Contract Costing, Process Costing |
| 4.3 | Business Law | Core | 5 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Consumer Protection Act, 1986, Indian Partnership Act, 1932, Companies Act, 2013 (select provisions) |
| 4.4 | Retail Management | Core | 5 | Introduction to Retailing, Retail Formats and Theories, Store Location and Layout, Merchandise Management, Retail Pricing and Promotion, Supply Chain Management in Retail |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 5.1 | Income Tax - I | Core | 5 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Exempted Incomes, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession |
| 5.2 | Auditing | Core | 5 | Introduction to Auditing, Types of Audit, Audit Planning and Internal Control, Vouching and Verification, Audit of Limited Companies, Professional Ethics of Auditor |
| 5.3 | Business Statistics | Core | 5 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers, Time Series Analysis |
| 5.4A | Elective: Advanced Financial Accounting (Group A) | Elective | 5 | Accounting for Public Utilities, Government Accounting, Human Resource Accounting, Social Responsibility Accounting, Inflation Accounting, Forensic Accounting Introduction |
| 5.4B | Elective: Services Marketing (Group B) | Elective | 5 | Introduction to Services Marketing, Nature and Characteristics of Services, Service Product Design, Pricing of Services, Promotion and Distribution of Services, Service Quality and Customer Satisfaction |
| 5.4C | Elective: Goods and Services Tax (GST) (Group C) | Elective | 5 | Introduction to GST in India, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit Mechanism, Registration and Returns under GST, Accounts and Records under GST |
| 5.5 | Skill Based Elective: Computerised Accounting System (Tally) | Skill-Based Elective/Practical | 4 | Company Creation and Configuration in Tally, Ledger Creation and Chart of Accounts, Accounting and Inventory Vouchers, Payroll Management in Tally, Generating Financial Statements, Data Backup and Restore |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 6.1 | Income Tax - II | Core | 5 | Income from Capital Gains, Income from Other Sources, Clubbing of Income and Set-off and Carry Forward of Losses, Deductions from Gross Total Income, Assessment of Individuals, Tax Planning Basics |
| 6.2 | Management Accounting | Core | 5 | Introduction to Management Accounting, Fund Flow Statement, Cash Flow Statement, Ratio Analysis for Managerial Decisions, Marginal Costing and Break-Even Analysis, Budgetary Control and Variance Analysis |
| 6.3 | E-Commerce | Core | 5 | Introduction to E-Commerce, E-Commerce Business Models, E-Payment Systems and Security, M-Commerce and Digital Marketing, Legal and Ethical Issues in E-Commerce, E-Commerce Infrastructure |
| 6.4A | Elective: International Financial Reporting Standards (IFRS) (Group A) | Elective | 5 | Introduction to IFRS, Conceptual Framework for Financial Reporting, Presentation of Financial Statements (IAS 1), Inventories (IAS 2), Property, Plant and Equipment (IAS 16), Revenue from Contracts with Customers (IFRS 15) |
| 6.4B | Elective: International Business (Group B) | Elective | 5 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market, International Financial Institutions (IMF, World Bank), Global Marketing Strategies, Export-Import Procedures |
| 6.4C | Elective: Custom and Central Excise Duty (Group C) | Elective | 5 | Customs Act, 1962, Types of Customs Duties, Valuation of Imported and Exported Goods, Procedures for Import and Export, Central Excise Act (basic provisions), Exemption and Remission |
| 6.5 | Project Work / Internship | Project | 4 | Research Methodology, Data Collection and Analysis, Report Writing, Presentation Skills, Practical Industry Exposure, Problem Solving in Business Context |
