.png&w=1920&q=75)
B-COM in General at Shri Gurudev Vidya Sanghas Matoshri Gauramma First Grade Arts College for Women
Vijayapura, Karnataka
.png&w=1920&q=75)
About the Specialization
What is General at Shri Gurudev Vidya Sanghas Matoshri Gauramma First Grade Arts College for Women Vijayapura?
This B.Com program at Shri Gurudev Vidya Sanghas Matoshri Gauramma First Grade Arts College for Women, Vijayapura, focuses on building a strong foundation in commerce, accounting, finance, and management principles. In the Indian industry context, a B.Com degree is highly relevant for entry-level roles in financial services, auditing, taxation, and general business administration. This program differentiates itself by integrating core commerce knowledge with modern business analytics and e-commerce concepts, catering to the evolving demands of the Indian job market.
Who Should Apply?
This program is ideal for fresh graduates from the 10+2 system, especially those with a commerce background, seeking entry into the vast Indian financial and corporate sectors. It also suits individuals aspiring to pursue professional certifications like CA, CS, or CMA, as it lays a robust theoretical groundwork. Working professionals looking to enhance their foundational business acumen for career progression within Indian companies, or career changers transitioning into commerce-related fields, will also find this curriculum beneficial.
Why Choose This Course?
Graduates of this program can expect to pursue India-specific career paths such as accountants, tax consultants, auditors, financial analysts, and business development executives in various sectors including banking, IT, manufacturing, and retail. Entry-level salaries typically range from INR 2.5 Lakhs to 4.5 Lakhs per annum, with significant growth trajectories for experienced professionals in leading Indian companies and startups. The program also prepares students for higher studies like M.Com, MBA, and professional courses.
Student Success Practices
Foundation Stage
Master Core Accounting Concepts- (Semester 1-2)
Focus on deeply understanding Financial Accounting I & II. Regularly practice journal entries, ledger postings, trial balances, and final account preparation. Use online accounting tutorials and problem-solving platforms to reinforce theoretical knowledge.
Tools & Resources
Tally Education online modules (for basics), YouTube tutorials by Indian CAs, B.Com textbook exercises
Career Connection
Strong accounting fundamentals are non-negotiable for roles in auditing, tax, and bookkeeping firms, forming the bedrock for future professional exams and entry-level finance careers.
Develop English Communication & IT Skills- (Semester 1-2)
Actively participate in English language classes, focusing on report writing, presentations, and group discussions. Simultaneously, gain proficiency in MS-Office (Word, Excel, PowerPoint) and basic internet usage, as covered in ''''Fundamentals of Computer & Internet''''.
Tools & Resources
Grammarly, Microsoft Office tutorials, Online typing practice sites, Basic computer literacy platforms
Career Connection
Essential for effective workplace communication, creating professional reports, and operating standard business software, which are fundamental requirements in any Indian corporate environment.
Engage in Peer Learning & Study Groups- (Semester 1-2)
Form study groups with classmates to discuss difficult concepts, solve problems together, and prepare for internal assessments. Teaching concepts to peers helps solidify your own understanding and clarifies doubts collectively.
Tools & Resources
WhatsApp groups for quick discussions, Google Meet for online study sessions, Shared notes on Google Drive
Career Connection
Builds teamwork skills, enhances problem-solving capabilities, and creates a supportive network crucial for navigating academic challenges and future professional collaborations.
Intermediate Stage
Deep Dive into Financial and Cost Management- (Semester 3-5)
Solve numerous case studies related to capital budgeting, working capital, and cost variance analysis. Attempt to relate theoretical concepts to real-world financial news and company reports in India to gain practical insights.
Tools & Resources
Financial newspapers (Economic Times, Business Standard), Investor relations sections of Indian company websites, NPTEL courses on finance and management accounting
Career Connection
Prepares students for roles in corporate finance, investment analysis, and management accounting in Indian firms, where these analytical and strategic skills are directly applied.
Explore Industry through Internships/Mini-Projects- (Semester 3-5)
Seek out opportunities for short-term internships (even unpaid ones) during semester breaks at local accounting firms, banks, or small businesses in Vijayapura or nearby cities. If internships are not feasible, undertake self-initiated mini-projects like analyzing a company''''s financial statements or market trends.
Tools & Resources
LinkedIn and Internshala for internship search, College placement cell for local opportunities, Local business directories for networking
Career Connection
Provides invaluable practical experience, helps build a professional network, and makes CVs more attractive to Indian employers, significantly enhancing employability for entry-level roles.
Start Preparing for Professional Certifications- (Semester 3-5)
If interested in CA, CS, CMA, or other finance certifications, start understanding their syllabi and basic requirements. Begin foundational reading or join introductory coaching classes while academic workload is manageable to get a head start.
Tools & Resources
Official websites of ICAI, ICSI, ICMAI for curriculum details, Introductory books on professional subjects, Online forums for aspirant students to gather insights
Career Connection
Accelerates preparation for highly sought-after professional qualifications in India, significantly boosting employability and earning potential in specialized finance and accounting roles.
Advanced Stage
Master Taxation and Regulatory Compliance- (Semester 6)
Thoroughly understand the intricacies of Income Tax (II) and Goods and Services Tax (GST) through practical problem-solving. Stay updated with recent amendments and budget announcements in India to ensure current knowledge.
Tools & Resources
Income Tax Act and GST Act summaries online, Tax software demos (e.g., Tally for GST), Financial news portals for latest tax updates
Career Connection
Directly prepares students for roles as tax preparers, compliance officers, and junior consultants in accounting firms, ensuring readiness for India''''s complex and evolving tax regime.
Excel in Research & Project Work- (Semester 6)
Undertake the ''''Research Methodology & Project Work'''' seriously. Choose a topic relevant to current Indian business challenges, conduct thorough research, use appropriate statistical tools, and present findings professionally, demonstrating strong analytical and presentation skills.
Tools & Resources
Google Scholar and university library databases for research, Statistical software like MS Excel or R for basic analysis, Academic writing guides for structuring reports
Career Connection
Develops critical thinking, analytical skills, and report-writing abilities, which are highly valued by employers for roles requiring data analysis, strategic insights, and effective communication.
Intensive Placement Preparation & Networking- (Semester 6)
Attend college placement workshops, refine resume and interview skills through mock interviews, and actively participate in campus recruitment drives. Network with alumni and industry professionals through LinkedIn and career fairs to explore job opportunities and gain insights.
Tools & Resources
College placement cell for job alerts and workshops, LinkedIn for professional networking, Mock interview platforms and resume building tools
Career Connection
Maximizes chances of securing desirable placements in reputed Indian companies, ensuring a smooth and successful transition from academics to a professional career in the commerce sector.
Program Structure and Curriculum
Eligibility:
- No eligibility criteria specified
Duration: 6 semesters / 3 years
Credits: 136 (as per university regulations) Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LANG 1.1 | Indian Language I (Kannada/Hindi/Urdu/Sanskrit/Additional English) | Language | 3 | Basic Grammar, Prose and Poetry, Functional Communication, Comprehension Skills, Cultural Context |
| LANG 1.2 | English Language I | Language | 3 | Communication Skills, Grammar and Usage, Report Writing, Listening Comprehension, Presentation Basics |
| B.Com HC 1.1 | Financial Accounting I | Hard Core | 4 | Introduction to Accounting, Accounting Concepts and Conventions, Journal and Ledger, Trial Balance, Final Accounts of Sole Trader |
| B.Com HC 1.2 | Principles of Management | Hard Core | 4 | Nature and Significance of Management, Planning and Decision Making, Organizing and Staffing, Directing and Motivation, Controlling and Coordination |
| B.Com SC 1.1 | Fundamentals of Computer & Internet | Skill Component | 3 | Computer Basics, Operating Systems, MS-Office Applications, Internet and Web Browsing, Introduction to E-commerce |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| LANG 2.1 | Indian Language II (Kannada/Hindi/Urdu/Sanskrit/Additional English) | Language | 3 | Advanced Grammar, Literary Forms, Creative Writing, Translation Skills, Regional Literary Context |
| LANG 2.2 | English Language II | Language | 3 | Advanced Communication, Business Correspondence, Presentation Techniques, Group Discussion Skills, Critical Reading |
| B.Com HC 2.1 | Financial Accounting II | Hard Core | 4 | Company Accounts, Issue and Forfeiture of Shares, Issue and Redemption of Debentures, Underwriting of Shares, Valuation of Goodwill and Shares |
| B.Com HC 2.2 | Marketing Management | Hard Core | 4 | Introduction to Marketing, Consumer Behavior, Product and Pricing Decisions, Promotion and Advertising, Distribution Channels |
| B.Com SC 2.1 | Business Data Analytics | Skill Component | 3 | Introduction to Data Analytics, Data Analysis Tools (Excel), Data Visualization, Basic Statistical Techniques, Decision Making with Data |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.Com HC 3.1 | Corporate Accounting I | Hard Core | 4 | Amalgamation of Companies, Absorption and External Reconstruction, Internal Reconstruction, Liquidation of Companies, Accounting for Banking Companies |
| B.Com HC 3.2 | Financial Management | Hard Core | 4 | Goals of Financial Management, Capital Budgeting Decisions, Working Capital Management, Cost of Capital, Dividend Policy |
| B.Com HC 3.3 | Indian Financial System | Hard Core | 4 | Structure of Indian Financial System, Financial Markets (Money & Capital), Financial Institutions, Financial Instruments, Role of Regulators (RBI, SEBI) |
| B.Com SC 3.1 | Business Environment | Skill Component | 3 | Economic Environment, Political and Legal Environment, Socio-cultural Environment, Technological Environment, Global Business Environment |
| B.Com OE 3.1 | Open Elective I (Example: Office Management) | Open Elective | 3 | Office Organization, Office Communication, Office Automation, Records Management, Office Layout and Environment |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.Com HC 4.1 | Corporate Accounting II | Hard Core | 4 | Consolidated Financial Statements (Holding Companies), Branch Accounts, Departmental Accounts, Accounting for Lease, Royalty Accounts |
| B.Com HC 4.2 | Cost Accounting | Hard Core | 4 | Elements of Cost, Cost Sheet Preparation, Process Costing, Marginal Costing, Budgetary Control |
| B.Com HC 4.3 | Income Tax I | Hard Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Deductions under Section 80C to 80U |
| B.Com SC 4.1 | E-Commerce | Skill Component | 3 | E-Commerce Models, Electronic Payment Systems, Online Marketing and Advertising, Cyber Security in E-commerce, Legal Aspects of E-commerce |
| B.Com OE 4.1 | Open Elective II (Example: Banking & Insurance) | Open Elective | 3 | Principles of Banking, Types of Banks and Functions, Principles of Insurance, Life and General Insurance, IRDAI and Regulations |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.Com HC 5.1 | Income Tax II | Hard Core | 4 | Profits and Gains of Business or Profession, Capital Gains, Income from Other Sources, Set-off and Carry Forward of Losses, Assessment Procedures and Penalties |
| B.Com HC 5.2 | Auditing | Hard Core | 4 | Introduction to Auditing, Types of Audit, Internal Control System, Vouching and Verification, Audit Report and Certificates |
| B.Com HC 5.3 | Business Law | Hard Core | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Consumer Protection Act, 2019, Partnership Act, 1932, Companies Act, 2013 (select provisions) |
| B.Com DSE 5.1 | Advanced Accounting | Discipline Specific Elective | 4 | Accounting Standards (AS and Ind AS), Valuation of Goodwill, Investment Accounting, Human Resource Accounting, Environmental Accounting |
| B.Com DSE 5.2 | Advanced Income Tax | Discipline Specific Elective | 4 | Corporate Tax Planning, International Taxation Overview, Tax Deducted at Source (TDS), Tax Collected at Source (TCS), Appeals and Revisions |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.Com HC 6.1 | Goods and Services Tax (GST) | Hard Core | 4 | Introduction to GST, Levy and Collection of GST, Input Tax Credit, Registration and Returns, E-Way Bill and Assessment |
| B.Com HC 6.2 | Indian Economy | Hard Core | 4 | Basic Characteristics of Indian Economy, Economic Planning in India, Agriculture and Industrial Policies, Service Sector Growth, Economic Reforms and Globalization |
| B.Com HC 6.3 | Research Methodology & Project Work | Hard Core | 4 | Introduction to Research, Research Design, Data Collection Methods, Data Analysis and Interpretation, Report Writing and Project Execution |
| B.Com DSE 6.1 | Accounting Software (Tally ERP.9) | Discipline Specific Elective | 4 | Introduction to Tally ERP.9, Company Creation and Configuration, Ledger and Voucher Entries, Inventory Management, Generating Reports (Financial Statements, GST Reports) |
| B.Com DSE 6.2 | Management Accounting | Discipline Specific Elective | 4 | Introduction to Management Accounting, Funds Flow Statement, Cash Flow Statement, Ratio Analysis, Variance Analysis |
