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B-COM in General at SHRI GALAVA EDUCATION SANSTHE SHRI GALAVA MAHARSHI ARTS AND COMMERCE COLLEGE
Bagalkote, Karnataka
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About the Specialization
What is General at SHRI GALAVA EDUCATION SANSTHE SHRI GALAVA MAHARSHI ARTS AND COMMERCE COLLEGE Bagalkote?
This B.Com program at Shri Galava Education Sansthe Shri Galava Maharshi Arts and Commerce College, Bagalkot, focuses on building a strong foundation in commerce, accounting, finance, and management. It aims to equip students with essential theoretical knowledge and practical skills crucial for the dynamic Indian business landscape. The curriculum is designed to be comprehensive, covering core commercial functions and preparing graduates for diverse roles within the Indian economy.
Who Should Apply?
This program is ideal for 10+2 graduates with a keen interest in finance, accounting, business administration, and entrepreneurship. It caters to individuals seeking a robust undergraduate degree to enter various commercial sectors, including banking, taxation, auditing, and corporate finance. It also serves as a strong academic base for those aspiring to pursue higher studies like M.Com, MBA, or professional certifications like CA, CS, and CMA in India.
Why Choose This Course?
Graduates of this program can expect to pursue rewarding career paths in India, such as Accountants, Auditors, Financial Analysts, Tax Consultants, Marketing Executives, and Bank Officers. Entry-level salaries in India typically range from INR 2.5 LPA to 4.5 LPA, with experienced professionals earning significantly more. The program provides a solid foundation for growth trajectories in Indian companies, aligning with roles in both private and public sectors, and preparing them for competitive examinations.
Student Success Practices
Foundation Stage
Master Core Accounting & Management Fundamentals- (Semester 1-2)
Diligently study Financial Accounting I & II, Principles of Management, and Computer Fundamentals. Build a strong conceptual base, as these subjects form the backbone of all subsequent commerce studies. Focus on clarity and problem-solving skills, ensuring a solid understanding of fundamental business operations and accounting principles.
Tools & Resources
Tally ERP 9 practice (for accounting software familiarity), NPTEL free courses on management, Online accounting tutorials, College library resources for textbooks and reference materials
Career Connection
A strong foundation ensures better performance in higher semesters and builds essential skills for entry-level accounting and administrative roles in Indian SMEs and corporations, preparing for roles like Junior Accountant or Office Administrator.
Develop Quantitative & Communication Skills- (Semester 1-2)
Pay special attention to Business Mathematics, Business Statistics, and Language (English) subjects. Practice numerical problems regularly and actively participate in communication exercises. Join a college debate or public speaking club to enhance verbal and written expression, critical for professional interactions.
Tools & Resources
Online quizzes for quantitative aptitude, Duolingo or similar apps for English fluency, Local Toastmasters clubs (if available) or college communication workshops, Practice papers for logical reasoning and data interpretation
Career Connection
These skills are critical for analytical roles, data interpretation, effective business communication, and success in aptitude tests for Indian job placements and competitive exams, opening doors to analyst or administrative assistant positions.
Explore Entrepreneurship & Digital Literacy- (Semester 1-2)
Engage with ''''Entrepreneurship Development'''' and ''''Computer Fundamentals'''' beyond classroom lectures. Attend local startup events, research successful Indian entrepreneurs, and explore basic digital tools for business. Develop a basic understanding of online business models and digital presence.
Tools & Resources
Startup India website, Online courses on digital marketing basics, Local chamber of commerce events and seminars, LinkedIn Learning for software tutorials
Career Connection
Cultivates an entrepreneurial mindset, essential for starting one''''s own venture in India or contributing innovatively to existing businesses, while digital literacy is a universal job requirement for roles in e-commerce or digital support.
Intermediate Stage
Deep Dive into Corporate & Tax Laws- (Semester 3-5)
Focus intensely on Corporate Accounting, Business Law, Company Law, Income Tax I & II, and GST. Understand the legal and regulatory framework of Indian businesses. Seek clarity on practical applications and case studies, recognizing their direct impact on business operations and compliance.
Tools & Resources
Bare Acts for relevant laws (Indian Contract Act, Companies Act), Income Tax Department website for latest updates, ICAI study materials for conceptual clarity, Tax calculation software simulations for hands-on experience
Career Connection
This knowledge is vital for roles in compliance, taxation, legal advisory, and auditing firms in India, including preparation for CA/CS/CMA exams, leading to careers as Tax Consultants or Compliance Officers.
Gain Practical Exposure via Internships & Projects- (Semester 3-5)
Actively seek out internships during semester breaks with local accounting firms, banks, or businesses. Work on small-scale projects that apply theoretical concepts like cost accounting or financial statement analysis, building a portfolio of practical experience.
Tools & Resources
College placement cell for guidance and opportunities, LinkedIn and Internshala for internship searches, Local business directories for direct outreach, Mentorship from faculty for project guidance
Career Connection
Practical experience is highly valued by Indian employers, providing real-world context, networking opportunities, and a competitive edge during placements, preparing for roles like Audit Assistant or Financial Intern.
Develop Analytical & Management Reporting Skills- (Semester 3-5)
Strengthen skills in Cost Accounting, Management Accounting, and Business Statistics. Learn to prepare various cost sheets, budgets, and financial reports. Focus on interpreting data for decision-making and presenting complex information clearly to stakeholders.
Tools & Resources
Microsoft Excel for data analysis and financial modeling, Tally ERP for cost management and reporting, Case studies on Indian companies for practical application, Mock financial reporting exercises and presentations
Career Connection
These skills are crucial for roles in financial analysis, cost control, budgeting, and management consulting across diverse Indian industries, such as Financial Analyst or Management Trainee.
Advanced Stage
Specialize and Certify in Niche Areas- (Semester 6)
Carefully choose electives in areas like Advanced Cost Accounting, Financial Management, GST & Customs Duty, or Investment Management based on career interests. Consider pursuing relevant certifications alongside your degree to gain specialized expertise and industry recognition.
Tools & Resources
NISM certifications for finance/investment sector, Short-term courses on advanced Excel/financial modeling, Professional body memberships (e.g., ICAI for CA aspirants, ICSI for CS aspirants), Online platforms like Coursera or Udemy for specialized skills
Career Connection
Specialization enhances employability in targeted sectors like stock markets, financial services, or taxation in India, leading to higher-paying and more specialized roles such as Certified Financial Planner or Tax Specialist.
Intensive Placement Preparation & Mock Interviews- (Semester 6)
Dedicate significant time to preparing for campus placements or job applications. Practice aptitude tests, group discussions, and mock interviews. Refine your resume and cover letter with college career services to highlight achievements and career aspirations effectively.
Tools & Resources
Online aptitude test platforms (e.g., Indiabix, PrepInsta), Interview preparation guides and common HR questions, College placement drives and recruitment events, Alumni network for interview tips and guidance
Career Connection
Maximizes chances of securing desirable job offers directly after graduation from Indian companies, ensuring a smooth transition into the professional world in roles like Entry-Level Analyst or Bank Probationary Officer.
Network and Build a Professional Profile- (Semester 6)
Attend industry seminars, workshops, and career fairs. Connect with alumni and professionals on platforms like LinkedIn. Start building a professional portfolio showcasing projects, internships, and certifications to demonstrate capabilities and build a strong online presence.
Tools & Resources
LinkedIn for professional networking and profile building, College alumni events and mentorship programs, Industry association meetings (e.g., local Chamber of Commerce, Rotary Club), Online portfolio platforms (if applicable for project work)
Career Connection
Strong professional networks are invaluable for job referrals, mentorship, and long-term career growth in the competitive Indian job market, leading to leadership opportunities and continued professional development.
Program Structure and Curriculum
Eligibility:
- Pass in PUC / 10+2 from a recognized board
Duration: 3 years / 6 semesters
Credits: 112 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 1.1 | Language I (Kannada/Hindi/Urdu) | Compulsory Language | 2 | Kannada Sahitya/Hindi Gadya/Urdu Prose, Grammar and Composition, Literary Forms, Cultural Aspects, Language Usage |
| 1.2 | Language II (English) | Compulsory Language | 2 | Communication Skills, Basic Grammar and Vocabulary, Business Correspondence, Reading Comprehension, Sentence Structure |
| 1.3 | Financial Accounting I | Core | 3 | Introduction to Accounting, Accounting Cycle, Final Accounts of Sole Trader, Partnership Accounts, Consignment and Joint Venture Accounts |
| 1.4 | Principles of Management | Core | 3 | Introduction to Management, Planning and Decision Making, Organizing and Staffing, Directing and Motivation, Controlling and Coordination |
| 1.5 | Fundamentals of Business Mathematics | Core | 3 | Ratio and Proportion, Percentage and Commercial Arithmetic, Set Theory, Matrices and Determinants, Logarithms and Progressions |
| 1.6 | Indian Financial System | Core | 3 | Overview of Indian Financial System, Financial Markets, Financial Institutions, Money Market Instruments, Capital Market Instruments |
| 1.7 | Computer Fundamentals | Core | 3 | Basics of Computers, Operating Systems, MS Word and Excel, MS PowerPoint and Access, Internet and E-mail Concepts |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 2.1 | Language I (Kannada/Hindi/Urdu) | Compulsory Language | 2 | Poetry and Short Stories, Functional Grammar, Translation Practice, Cultural Narratives, Literary Appreciation |
| 2.2 | Language II (English) | Compulsory Language | 2 | Applied Grammar, Report Writing, Business Communication Strategies, Precis Writing, Vocabulary Building |
| 2.3 | Financial Accounting II | Core | 3 | Company Accounts, Issue and Forfeiture of Shares, Issue and Redemption of Debentures, Valuation of Goodwill and Shares, Amalgamation of Companies |
| 2.4 | Principles of Marketing | Core | 3 | Introduction to Marketing, Marketing Mix, Product Life Cycle, Pricing Strategies, Promotion and Distribution Channels |
| 2.5 | Fundamentals of Business Statistics | Core | 3 | Data Collection and Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression, Index Numbers and Time Series |
| 2.6 | Micro Economics for Business Decisions | Core | 3 | Basic Economic Concepts, Demand Analysis and Elasticity, Production and Cost Analysis, Market Structures and Pricing, Factor Pricing |
| 2.7 | Entrepreneurship Development | Core | 3 | Concept of Entrepreneurship, Entrepreneurial Process, Business Plan Preparation, Small Scale Industries, Government Support to Entrepreneurs |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 3.1 | Language I (Kannada/Hindi/Urdu) | Compulsory Language | 2 | Prose and Drama, Critical Analysis, Literary Movements, Grammar and Syntax, Creative Writing |
| 3.2 | Language II (English) | Compulsory Language | 2 | Advanced Business Communication, Public Speaking, Presentation Skills, Group Discussion Techniques, Interview Skills |
| 3.3 | Corporate Accounting I | Core | 3 | Accounting for Share Capital, Accounting for Debentures, Redemption of Preference Shares, Buy Back of Shares, Managerial Remuneration |
| 3.4 | Business Law | Core | 3 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Consumer Protection Act, 2019, Negotiable Instruments Act, 1881, Cyber Laws |
| 3.5 | Income Tax I | Core | 3 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salary, Income from House Property, Income from Other Sources |
| 3.6 | Company Law | Core | 3 | Company Formation, Memorandum and Articles of Association, Shares and Debentures, Company Management and Administration, Company Meetings and Resolutions |
| 3.7 | E-Commerce | Core | 3 | Introduction to E-Commerce, E-Business Models, E-Marketing and Advertising, E-Payment Systems, Cyber Security and Legal Aspects |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 4.1 | Language I (Kannada/Hindi/Urdu) | Compulsory Language | 2 | Functional Language, Official Correspondence, Report Writing, Contemporary Literature, Cultural Context |
| 4.2 | Language II (English) | Compulsory Language | 2 | Professional Communication, Resume and Cover Letter Writing, Drafting Business Documents, Cross-Cultural Communication, Soft Skills for Workplace |
| 4.3 | Corporate Accounting II | Core | 3 | Accounting for Amalgamation, External Reconstruction, Consolidation of Accounts, Liquidation of Companies, Accounting Standards |
| 4.4 | Cost Accounting | Core | 3 | Introduction to Cost Accounting, Elements of Cost, Material Costing, Labour Costing, Overhead Costing |
| 4.5 | Income Tax II | Core | 3 | Profits and Gains of Business/Profession, Capital Gains, Clubbing of Income, Set-off and Carry Forward of Losses, Deductions from Gross Total Income |
| 4.6 | Human Resource Management | Core | 3 | Introduction to HRM, HR Planning and Job Analysis, Recruitment and Selection, Training and Development, Performance Appraisal and Compensation |
| 4.7 | Banking Law and Operations | Core | 3 | Banking Regulation Act, 1949, Types of Banks and Functions, Banker-Customer Relationship, Types of Accounts and Advances, Negotiable Instruments and e-Banking |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 5.1 | Advanced Financial Accounting | Core | 3 | Branch Accounts, Departmental Accounts, Insurance Claims, Royalty Accounts, Investment Accounts |
| 5.2 | Management Accounting | Core | 3 | Introduction to Management Accounting, Fund Flow Statement, Cash Flow Statement, Ratio Analysis, Budgetary Control |
| 5.3 | Business Ethics and Corporate Social Responsibility | Core | 3 | Concept of Business Ethics, Ethical Decision Making, Corporate Social Responsibility, Environmental Ethics, Corporate Governance |
| 5.4 | Auditing | Core | 3 | Introduction to Auditing, Types of Audit, Audit Planning and Control, Internal Check and Control, Audit Report |
| 5.5 | Elective Paper V (Choose ONE from Group A) | Elective (Group A choice) | 3 | Advanced Cost Accounting: Process Costing, Contract Costing, Standard Costing, Variance Analysis, Indian Banking System: Structure of Indian Banking, Commercial Banks, RBI, Cooperative Banks, Financial Sector Reforms, Principles and Practice of Insurance: Principles of Insurance, Life Insurance, General Insurance, Reinsurance |
| 5.6 | Elective Paper VI (Choose ONE from Group B) | Elective (Group B choice) | 3 | Financial Management: Capital Budgeting, Working Capital Management, Cost of Capital, Dividend Policy, GST and Customs Duty: Introduction to GST, CGST, SGST, IGST, Input Tax Credit, Customs Act, Services Marketing: Characteristics of Services, Service Quality, Marketing Mix for Services, Service Recovery |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 6.1 | International Financial Reporting Standards (IFRS) | Core | 3 | Introduction to IFRS and IASB, Convergence with Indian Accounting Standards (Ind AS), Presentation of Financial Statements, IFRS for Small and Medium-sized Entities, Key IFRS Standards (overview) |
| 6.2 | Indian Tax System | Core | 3 | Overview of Indian Tax Structure, Direct and Indirect Taxes, Basic Concepts of Income Tax and GST, Customs Duty Framework, Tax Planning and Avoidance |
| 6.3 | Investment Management | Core | 3 | Introduction to Investment, Investment Avenues, Risk and Return Analysis, Portfolio Management, Stock Market Operations |
| 6.4 | Business Research Methods | Core | 3 | Introduction to Research, Research Design, Data Collection Methods, Sampling Techniques, Data Analysis and Report Writing |
| 6.5 | Elective Paper VII (Choose ONE from Group A) | Elective (Group A choice) | 3 | Management Information System: Introduction to MIS, Information Systems in Business, Decision Support Systems, ERP, CRM, Human Resource Development: HRD Concepts, Training and Development, Performance Management, Career Planning, OD Interventions, Financial Services: Introduction to Financial Services, Merchant Banking, Mutual Funds, Factoring, Leasing |
| 6.6 | Elective Paper VIII (Choose ONE from Group B) | Elective (Group B choice) | 3 | Financial Derivatives: Introduction to Derivatives, Futures, Forwards, Options, Swaps, Hedging Strategies, International Business: Globalization, Theories of International Trade, Foreign Exchange, International Marketing, Global Strategies, Rural Marketing: Rural Market Environment, Rural Consumer Behaviour, Marketing Mix for Rural Areas, Challenges and Opportunities |
