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B-COM in General at Shri Guru Degree College
Kalaburagi, Karnataka
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About the Specialization
What is General at Shri Guru Degree College Kalaburagi?
This B.Com program at Shri Guru Degree College, Kalaburagi, focuses on providing a strong foundation in commerce, accounting, finance, and business management. It is designed to equip students with comprehensive knowledge essential for diverse roles in the Indian business landscape, emphasizing practical skills alongside theoretical understanding. The curriculum is tailored to meet the evolving demands of various industries in India.
Who Should Apply?
This program is ideal for fresh graduates from 10+2 (PUC) with a strong aptitude for numbers, business operations, and financial systems. It also caters to individuals aspiring for careers in accounting, banking, financial services, and corporate management. Students keen on understanding the intricacies of the Indian economy and business environment will find this course beneficial, preparing them for immediate entry into the workforce or further academic pursuits.
Why Choose This Course?
Graduates of this program can expect to pursue India-specific career paths in areas such as financial analyst, accountant, tax consultant, banker, auditor, and business development executive. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth trajectories in Indian companies and MNCs operating in India. The curriculum also aligns with the foundational knowledge required for professional certifications like CA, CS, and CMA.
Student Success Practices
Foundation Stage
Build Strong Foundational Concepts- (Semester 1-2)
Focus intensely on mastering core concepts in Financial Accounting, Principles of Management, and Business Mathematics. Attend all lectures, actively participate in discussions, and solve numerous practice problems regularly. Utilize college library resources for additional reference books and study materials.
Tools & Resources
Textbooks, College Library, Peer study groups, Online tutorials for basic concepts
Career Connection
A solid foundation in these subjects is crucial for advanced commerce studies and forms the bedrock for entry-level roles in accounting and business operations, enhancing employability in the competitive Indian job market.
Develop Essential Digital Skills- (Semester 1-2)
Actively engage with the Computer Fundamentals and Tally ERP 9 practical courses. Practice regularly in the college computer labs to become proficient in MS Office and Tally with GST, as these are indispensable tools for commerce professionals in India. Seek additional online courses for certifications.
Tools & Resources
College Computer Labs, Tally ERP 9 software, MS Office suite, Online platforms like Udemy/Coursera for basic computer skills
Career Connection
Proficiency in Tally and MS Excel is a basic requirement for most commerce roles in India, from junior accountant to finance assistant, significantly boosting your resume and job prospects.
Enhance Communication & Language Skills- (Semester 1-2)
Utilize the Language I and II courses to refine your communication, writing, and presentation skills. Participate in college debates, elocution competitions, and group discussions. Practice writing business letters and reports to improve clarity and professionalism, essential for corporate communication.
Tools & Resources
Language textbooks, Newspapers, Public speaking clubs, Online grammar and vocabulary resources
Career Connection
Strong communication skills are highly valued across all sectors in India, improving your performance in interviews, team collaborations, and client interactions, leading to better career advancement.
Intermediate Stage
Apply Theoretical Knowledge to Real-World Scenarios- (Semesters 3-4)
As you delve into Corporate Accounting, Cost Accounting, and Business Statistics, actively seek out case studies and practical problems. Analyze financial statements of Indian companies, read business news, and try to connect theoretical concepts with current economic events in India. Form study groups to discuss complex problems.
Tools & Resources
Business newspapers (Economic Times, Livemint), Financial reports of listed Indian companies, Case study books, Advanced Excel for analysis
Career Connection
This practice builds critical thinking and problem-solving abilities, which are highly sought after by Indian employers in roles such as financial analysis, market research, and management consulting.
Master Quantitative and Analytical Tools- (Semesters 3-4)
Deepen your understanding and application of Business Statistics and Quantitative Techniques. Leverage Advanced Excel & Data Analysis skills to solve real-world business problems. Consider pursuing certification in data analytics fundamentals to complement your commerce degree, a growing demand in Indian analytics firms.
Tools & Resources
Advanced Excel tutorials, Statistical software demos (e.g., SPSS, R basics), Online courses in data analytics, Practice problem sets
Career Connection
Strong quantitative and analytical skills are essential for roles in finance, market research, operations, and business intelligence, commanding higher salaries and better career opportunities in India''''s data-driven economy.
Explore E-Commerce and Digital Business Trends- (Semesters 3-4)
Gain practical insights into E-Commerce by following major Indian e-commerce players and their business models. Participate in workshops or short courses on digital marketing or online payment systems. Understanding the digital ecosystem is vital for modern commerce roles in India.
Tools & Resources
Industry reports on Indian e-commerce, Blogs by e-commerce giants (Flipkart, Amazon India), Short courses on digital marketing basics
Career Connection
Knowledge of e-commerce and digital business models prepares you for roles in online retail, digital marketing, and business development within India''''s booming digital economy.
Advanced Stage
Gain Industry Exposure through Internships and Projects- (Semesters 5-6)
Actively seek and complete internships in relevant sectors like banking, accounting firms, or business consultancies. Focus on applying your knowledge of Income Tax, GST, and Banking Law. Engage wholeheartedly in your final-year project, selecting a topic with practical industry relevance to gain hands-on experience and a strong portfolio.
Tools & Resources
College placement cell, Internship portals (Internshala, LinkedIn), Industry contacts, Mentors from professional fields
Career Connection
Internships provide invaluable real-world experience, significantly boosting your employability and often leading to pre-placement offers in top Indian companies. A well-executed project demonstrates your capability to future employers.
Prepare for Professional Certifications & Placements- (Semesters 5-6)
Align your study for Income Tax, GST, Auditing, and Financial Management with the syllabi of professional courses like CA (Foundation/Intermediate), CS, or CMA. Simultaneously, begin rigorous preparation for campus placements or competitive exams, focusing on aptitude tests, group discussions, and interview skills.
Tools & Resources
Professional coaching institutes (for CA, CS, CMA), Placement training programs, Online aptitude test platforms, Mock interview sessions
Career Connection
Professional certifications open doors to specialized and high-paying roles in finance and accounting across India. Robust placement preparation ensures you secure desirable positions in leading Indian firms immediately after graduation.
Network and Stay Updated with Industry Trends- (Semesters 5-6)
Attend industry seminars, workshops, and guest lectures organized by the college or local professional bodies. Connect with alumni and professionals on platforms like LinkedIn. Stay abreast of recent changes in Indian financial regulations, tax laws, and market trends to remain competitive and relevant in your chosen field.
Tools & Resources
LinkedIn, Industry conferences (online/offline), Business magazines (Business India, Forbes India), Professional associations
Career Connection
Networking can unlock hidden job opportunities and mentorship. Staying updated demonstrates proactive learning, crucial for career longevity and growth in India''''s dynamic business environment, especially in fields like taxation and finance.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 (Second PUC) or equivalent examination from a recognized board/institution.
Duration: 6 semesters / 3 years
Credits: 121 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM 1.1 | Language I (Kannada/Sanskrit/Hindi/Urdu/Telugu) | Ability Enhancement Compulsory Course (AECC) | 3 | Language skills development, Grammar and composition, Prose and poetry, Basic communication, Cultural context of the language |
| COM 1.2 | Language II (English) | Ability Enhancement Compulsory Course (AECC) | 3 | Grammar and usage, Reading comprehension, Writing skills, Business communication basics, Vocabulary development |
| COM 1.3 | Financial Accounting I | Core | 4 | Accounting concepts and conventions, Journal, ledger, trial balance, Final accounts of sole proprietorship, Depreciation accounting, Single entry system |
| COM 1.4 | Principles of Management | Core | 4 | Nature and scope of management, Planning and decision making, Organizing and staffing, Directing and controlling, Management theories |
| COM 1.5 | Fundamentals of Business Mathematics | Core | 4 | Ratio, proportion, percentage, Simple and compound interest, Annuities and present value, Matrices and determinants, Basic calculus in business |
| COM 1.6 | Computer Fundamentals & Operating System (Practical) | Skill Enhancement Course (SEC) | 2 | Computer hardware and software, Operating system concepts, MS Word and Excel basics, Internet and email usage, Data organization |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM 2.1 | Language I (Kannada/Sanskrit/Hindi/Urdu/Telugu) | Ability Enhancement Compulsory Course (AECC) | 3 | Advanced language structures, Literary appreciation, Essay and report writing, Translation skills, Communicative competence |
| COM 2.2 | Language II (English) | Ability Enhancement Compulsory Course (AECC) | 3 | Advanced English grammar, Business correspondence, Presentation skills, Report writing, Interpersonal communication |
| COM 2.3 | Financial Accounting II | Core | 4 | Branch accounts, Departmental accounts, Hire purchase and installment systems, Insolvency accounts, Consignment accounts |
| COM 2.4 | Organizational Behaviour | Core | 4 | Individual behavior in organizations, Group dynamics and teamwork, Motivation theories, Leadership styles, Conflict management and organizational culture |
| COM 2.5 | Indian Financial System | Core | 4 | Structure of Indian financial system, Financial markets (money & capital), Financial institutions (banks, NBFCs), Reserve Bank of India (RBI), Financial instruments and services |
| COM 2.6 | Tally ERP 9 with GST (Practical) | Skill Enhancement Course (SEC) | 2 | Tally ERP 9 fundamentals, Company creation and ledger management, Voucher entries (sales, purchase), Inventory management in Tally, GST implementation and reporting |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM 3.1 | Language I (Kannada/Sanskrit/Hindi/Urdu/Telugu) | Ability Enhancement Compulsory Course (AECC) | 3 | Literary criticism, Advanced compositional skills, Understanding regional narratives, Formal communication, Public speaking |
| COM 3.2 | Language II (English) | Ability Enhancement Compulsory Course (AECC) | 3 | Professional communication strategies, Advanced business writing, Report and proposal drafting, Group discussions and interviews, Critical reading of business texts |
| COM 3.3 | Corporate Accounting I | Core | 4 | Company accounts introduction, Issue and forfeiture of shares, Issue and redemption of debentures, Underwriting of shares, Final accounts of companies |
| COM 3.4 | Cost Accounting I | Core | 4 | Cost concepts and classification, Elements of cost (material, labor, overheads), Material costing methods, Labour costing and control, Overhead allocation and absorption |
| COM 3.5 | Business Statistics | Core | 4 | Data collection and classification, Measures of central tendency, Measures of dispersion, Correlation and regression analysis, Index numbers |
| COM 3.6 | E-Commerce | Skill Enhancement Course (SEC) | 2 | Introduction to e-commerce, Business models in e-commerce, E-marketing and advertising, Payment systems and security, Legal and ethical issues in e-commerce |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM 4.1 | Language I (Kannada/Sanskrit/Hindi/Urdu/Telugu) | Ability Enhancement Compulsory Course (AECC) | 3 | Advanced literary studies, Research paper writing, Cultural and social themes, Effective rhetoric, Intercultural communication |
| COM 4.2 | Language II (English) | Ability Enhancement Compulsory Course (AECC) | 3 | Advanced business communication, Cross-cultural communication, Negotiation skills, Technical writing, Case study analysis |
| COM 4.3 | Corporate Accounting II | Core | 4 | Amalgamation of companies, Absorption and external reconstruction, Internal reconstruction, Holding company accounts, Valuation of goodwill and shares |
| COM 4.4 | Cost Accounting II | Core | 4 | Process costing, Joint and by-products costing, Standard costing, Budgetary control, Marginal costing and CVP analysis |
| COM 4.5 | Quantitative Techniques for Business | Core | 4 | Linear programming (formulation, graphical, simplex), Transportation problem, Assignment problem, Network analysis (PERT/CPM), Decision theory and game theory |
| COM 4.6 | Advanced Excel & Data Analysis (Practical) | Skill Enhancement Course (SEC) | 2 | Advanced Excel functions (Lookup, Logical), Data validation and conditional formatting, Pivot tables and charts, What-if analysis and Solver, Basic data visualization |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM 5.1 | Income Tax Law & Practice | Discipline Specific Elective (DSE) | 4 | Basic concepts of income tax, Residential status and tax incidence, Income from salary, Income from house property, Profits and gains of business or profession |
| COM 5.2 | Banking Law & Operations | Discipline Specific Elective (DSE) | 4 | Banking regulation and acts, Types of banks and banking services, Banker and customer relationship, Negotiable instruments, E-banking and digital payments |
| COM 5.3 | Elective I (Marketing Management OR Financial Management) | Discipline Specific Elective (DSE) | 4 | Marketing environment and segmentation, Product, pricing, promotion, and distribution, Consumer behavior and market research, Financial goals and analysis, Capital budgeting and working capital management |
| COM 5.4 | Elective II (Entrepreneurship Development OR International Business) | Discipline Specific Elective (DSE) | 4 | Entrepreneurial process and traits, Business plan creation and financing options, Government support for entrepreneurs, Globalization and international trade theories, Foreign exchange markets and trade blocs |
| COM 5.5 | Open Elective (from other faculties) | Open Elective (OE) | 3 | Varies based on the elective chosen from other disciplines, General knowledge and interdisciplinary skills, Understanding diverse subjects, Broadening academic perspective, Skill development beyond core commerce |
| COM 5.6 | Internship | Project | 2 | Practical exposure to industry, Application of theoretical knowledge, Report writing on internship experience, Data collection and analysis in a business setting, Problem-solving and teamwork skills |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM 6.1 | Goods & Services Tax (GST) & Customs Law | Discipline Specific Elective (DSE) | 4 | Introduction to GST, Registration and tax invoice, Input tax credit and reverse charge mechanism, GST rates and compliance, Customs duty and procedures |
| COM 6.2 | Auditing & Corporate Governance | Discipline Specific Elective (DSE) | 4 | Principles and types of auditing, Internal control and audit evidence, Audit report and professional ethics, Corporate governance concepts, Role of board, shareholders, and stakeholders |
| COM 6.3 | Elective III (Investment Management OR Human Resource Management) | Discipline Specific Elective (DSE) | 4 | Investment avenues and instruments, Risk and return analysis, Portfolio management, HR planning and recruitment, Training, development, and performance appraisal |
| COM 6.4 | Elective IV (Business Ethics & CSR OR Research Methodology) | Discipline Specific Elective (DSE) | 4 | Ethical theories and dilemmas in business, Corporate social responsibility (CSR), Environmental ethics and sustainability, Research design and methods, Data analysis and report writing |
| COM 6.5 | Project Work | Core (Project) | 3 | Problem identification and literature review, Methodology design, Data collection and analysis, Interpretation of findings, Report writing and presentation |
