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B-COM in General at Shri Kalidas Arts and Commerce College
Bagalkot, Karnataka
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About the Specialization
What is General at Shri Kalidas Arts and Commerce College Bagalkot?
This B.Com program at Shri Kalidas Arts and Commerce, Bagalkot focuses on providing a strong foundation in commerce, accounting, finance, and management principles. It is designed to meet the evolving demands of the Indian business landscape, equipping students with essential skills for various industries. The curriculum integrates traditional commerce subjects with modern analytical and digital tools.
Who Should Apply?
This program is ideal for 10+2 graduates from commerce or science streams who aspire to build a career in finance, accounting, banking, or general management. It also suits individuals seeking a comprehensive understanding of business operations and economic environments, providing a robust academic base for future professional qualifications or higher studies like M.Com or MBA.
Why Choose This Course?
Graduates of this program can expect to secure roles in diverse sectors such as auditing, taxation, banking, and retail in India. Entry-level salaries typically range from INR 2.5 to 4.5 LPA, with significant growth potential for experienced professionals. The program lays the groundwork for certifications like CA, CS, CMA, and competitive government exams, enhancing career prospects.
Student Success Practices
Foundation Stage
Master Accounting and Economic Fundamentals- (Semester 1-2)
Develop a strong grasp of core accounting principles and business economics. Regularly solve problems from textbooks and supplementary guides to build analytical skills. Focus on understanding concepts rather than rote learning.
Tools & Resources
NCERT textbooks, M.C. Shukla''''s Advanced Accounts, Basic Economics online tutorials, Khan Academy Finance and Economics
Career Connection
A solid foundation is crucial for advanced subjects and competitive exams like CA/CS/CMA. It directly supports entry-level accounting and finance roles.
Enhance Communication and Basic Computer Skills- (Semester 1-2)
Actively participate in English language classes, practice public speaking, and work on written communication through essays and reports. Simultaneously, become proficient in MS Office (Excel, Word, PowerPoint) and basic computer operations.
Tools & Resources
Grammarly, Toastmasters (if available), Microsoft Learn Free Courses, Online typing tutors
Career Connection
Effective communication and computer literacy are universal requirements for any professional role, improving employability and workplace efficiency.
Engage in Peer Learning and Study Groups- (Semester 1-2)
Form study groups with classmates to discuss complex topics, clarify doubts, and prepare for exams collectively. Teach concepts to peers to solidify your own understanding and improve problem-solving abilities.
Tools & Resources
College library study rooms, Online collaboration tools like Google Docs, WhatsApp study groups
Career Connection
Develops teamwork and leadership skills, which are highly valued by employers. It also fosters a supportive academic environment, crucial for navigating challenging subjects.
Intermediate Stage
Apply Theoretical Knowledge to Practical Scenarios- (Semester 3-5)
Seek opportunities for internships or part-time work in local businesses, NGOs, or Chartered Accountant firms to apply concepts from corporate accounting, taxation, and financial management in real-world settings.
Tools & Resources
Local CA firms, SME internships, College career cell for local opportunities
Career Connection
Practical exposure bridges the gap between academics and industry, making you more job-ready and providing valuable experience for resumes and interviews.
Specialize and Build Industry-Relevant Skills- (Semester 3-5)
Carefully choose Discipline Specific Electives (DSEs) based on career interests (e.g., Banking, HR, International Business). Complement these with online certifications in areas like Tally, GST, or digital marketing to gain a competitive edge.
Tools & Resources
NPTEL courses, Udemy/Coursera certifications in Tally/GST, SEBI NISM certifications
Career Connection
Specialized skills align you with specific industry demands, enhancing your chances of securing roles in your chosen field and potentially commanding higher salaries.
Participate in Extracurriculars and Competitions- (Semester 3-5)
Join college clubs, participate in business quizzes, debate competitions, or youth parliaments. These activities develop critical thinking, leadership, and networking abilities beyond the classroom.
Tools & Resources
College Commerce Association, Inter-collegiate fests, Youth organizations like AIESEC
Career Connection
Showcases a well-rounded personality and soft skills to recruiters, demonstrating initiative and the ability to work in diverse teams, crucial for career advancement.
Advanced Stage
Undertake a Comprehensive Industry Project- (Semester 6)
Select a challenging research or consulting project, ideally sponsored by an industry partner or guided by faculty. Focus on in-depth analysis, data collection, and presenting actionable insights relevant to the business world.
Tools & Resources
SPSS/R for data analysis, Google Scholar for research, Industry mentorship
Career Connection
A strong project demonstrates problem-solving skills, analytical capabilities, and domain expertise, significantly boosting your resume for placements and higher education admissions.
Intensive Placement and Career Preparation- (Semester 6)
Begin placement preparation early with mock interviews, resume building workshops, and aptitude test practice. Network with alumni and industry professionals to understand career paths and job market expectations.
Tools & Resources
College Placement Cell, Online aptitude platforms (e.g., Indiabix), LinkedIn for networking, Career counselors
Career Connection
Systematic preparation ensures you are well-equipped to ace interviews and secure desirable job offers in reputable companies or pursue further academic goals effectively.
Develop Leadership and Mentorship Qualities- (Semester 6)
Take on leadership roles in college events, mentor junior students, or volunteer for social initiatives. Reflect on your experiences to understand your strengths and areas for development as a future leader.
Tools & Resources
Student council, NSS/NCC, Mentorship programs within the college
Career Connection
Leadership and mentorship skills are highly valued in managerial roles, demonstrating responsibility, empathy, and the ability to guide teams towards common goals.
Program Structure and Curriculum
Eligibility:
- PUC/10+2 or equivalent examination with Commerce/Science with at least 35% marks in aggregate.
Duration: 3 years / 6 semesters
Credits: 130 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-1.1 | Modern Indian Language / Additional English - I (MIL) | Ability Enhancement Compulsory Course (AECC) | 4 | Language Grammar, Prose and Poetry, Communication Skills, Comprehension, Essay Writing |
| COM-1.2 | Communicative English | Ability Enhancement Compulsory Course (AECC) | 2 | Basic English Grammar, Sentence Structure, Vocabulary Building, Public Speaking Basics, Written Communication |
| COM-1.3 | Indian Constitution | Ability Enhancement Compulsory Course (AECC) | 2 | Constitutional History, Preamble and Basic Features, Fundamental Rights & Duties, Directive Principles, Union and State Governments |
| COM-1.4 | Financial Accounting - I | Core | 4 | Introduction to Accounting, Accounting Process, Final Accounts, Accounting for Non-Profit Organizations, Valuation of Inventories, Depreciation Accounting |
| COM-1.5 | Business Economics - I | Core | 4 | Introduction to Business Economics, Demand Analysis, Supply Analysis, Production Analysis, Cost Concepts, Market Structures |
| COM-1.6 | Principles of Marketing | Core | 4 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Market Segmentation, Product Decisions, Pricing Decisions |
| COM-1.7 | Computer Fundamentals | Skill Enhancement Course (SEC) | 2 | Introduction to Computers, Hardware and Software, Operating Systems, Microsoft Office Suite, Internet Basics, Data Security |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-2.1 | Modern Indian Language / Additional English - II (MIL) | Ability Enhancement Compulsory Course (AECC) | 4 | Advanced Grammar, Literary Appreciation, Official Correspondence, Report Writing, Translation Practice |
| COM-2.2 | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Ecosystems, Biodiversity, Environmental Pollution, Natural Resources, Social Issues and Environment |
| COM-2.3 | Financial Accounting - II | Core | 4 | Branch Accounts, Departmental Accounts, Hire Purchase System, Installment System, Insolvency Accounts, Partnership Accounts |
| COM-2.4 | Business Economics - II | Core | 4 | Pricing Strategies, Factor Pricing, National Income, Inflation and Deflation, Business Cycles, Monetary and Fiscal Policy |
| COM-2.5 | Principles of Management | Core | 4 | Nature and Significance of Management, Planning and Decision Making, Organizing, Staffing, Directing, Controlling |
| COM-2.6 | E-Commerce | Skill Enhancement Course (SEC) | 2 | Introduction to E-Commerce, E-Commerce Business Models, E-Payment Systems, E-Security, E-Marketing, Legal and Ethical Issues in E-Commerce |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-3.1 | Corporate Accounting - I | Core | 4 | Issue of Shares and Debentures, Redemption of Debentures, Final Accounts of Companies, Valuation of Goodwill, Valuation of Shares, Amalgamation and Reconstruction |
| COM-3.2 | Cost Accounting - I | Core | 4 | Introduction to Cost Accounting, Material Costing, Labor Costing, Overheads, Methods of Costing (Job, Batch, Contract), Process Costing |
| COM-3.3 | Financial Management - I | Core | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Capital Structure Theories, Leverage Analysis |
| COM-3.4 | Income Tax - I | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Incomes Exempted from Tax, Salaries, Income from House Property, Profits and Gains of Business or Profession |
| COM-3.5 | Entrepreneurship Development | Skill Enhancement Course (SEC) | 4 | Concept of Entrepreneurship, Entrepreneurial Environment, Creativity and Innovation, Business Plan Preparation, Sources of Finance, Government Support to Entrepreneurs |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-4.1 | Corporate Accounting - II | Core | 4 | Accounting for Banking Companies, Accounting for Insurance Companies, Holdings Companies Accounts, Consolidation of Accounts, Liquidation of Companies, Cash Flow Statement |
| COM-4.2 | Cost Accounting - II | Core | 4 | Operating Costing, Joint and By-Products Costing, Reconciliation of Cost and Financial Accounts, Marginal Costing, Standard Costing, Budgetary Control |
| COM-4.3 | Financial Management - II | Core | 4 | Working Capital Management, Cash Management, Receivables Management, Inventory Management, Dividend Policy, Financial Forecasting |
| COM-4.4 | 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, Assessment of Individuals |
| COM-4.5 | Business Analytics | Skill Enhancement Course (SEC) | 4 | Introduction to Business Analytics, Data Collection and Preparation, Descriptive Analytics, Predictive Analytics, Prescriptive Analytics, Data Visualization |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-5.1 | Auditing | Core | 4 | Introduction to Auditing, Audit Planning and Procedures, Internal Control System, Vouching, Verification and Valuation of Assets, Audit Report |
| DSE 1.1 | Banking Law & Operations - I | Discipline Specific Elective (DSE) | 4 | Introduction to Banking, Types of Banks, RBI and Banking Regulation Act, Banker-Customer Relationship, Negotiable Instruments, Opening and Operation of Accounts |
| DSE 2.1 | International Business - I | Discipline Specific Elective (DSE) | 4 | Introduction to International Business, Theories of International Trade, Balance of Payments, Foreign Exchange Market, International Financial Institutions, Global Business Environment |
| DSE 3.1 | Human Resource Management - I | Discipline Specific Elective (DSE) | 4 | Introduction to HRM, HR Planning, Job Analysis and Design, Recruitment and Selection, Training and Development, Performance Appraisal |
| DSE 4.1 | Stock & Commodity Markets - I | Discipline Specific Elective (DSE) | 4 | Indian Financial System, Primary Market Operations, Secondary Market Operations, Stock Exchanges and SEBI, Derivatives Market, Commodity Market Basics |
| DSE 5.1 | Cost & Management Audit - I | Discipline Specific Elective (DSE) | 4 | Introduction to Cost Audit, Objectives of Cost Audit, Cost Audit Procedures, Cost Accounting Records Rules, Cost Audit Report, Management Audit Concepts |
| DSE 6.1 | Direct Tax - I | Discipline Specific Elective (DSE) | 4 | Basic Concepts of Direct Tax, Heads of Income Revisited, Computation of Total Income, Tax Planning vs. Tax Evasion, Assessment Procedures, Appeals and Revisions |
| COM-5.2 | Business Research Methods | Skill Enhancement Course (SEC) | 4 | Introduction to Business Research, Research Design, Data Collection Methods, Sampling Techniques, Data Analysis and Interpretation, Report Writing |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM-6.1 | Management Accounting | Core | 4 | Introduction to Management Accounting, Analysis and Interpretation of Financial Statements, Fund Flow Statement, Cash Flow Statement, Ratio Analysis, Budgetary Control |
| DSE 1.2 | Banking Law & Operations - II | Discipline Specific Elective (DSE) | 4 | Loans and Advances, Types of Securities, E-Banking and Digital Payments, Foreign Exchange Operations in Banks, NPA Management, Recent Trends in Banking |
| DSE 2.2 | International Business - II | Discipline Specific Elective (DSE) | 4 | Foreign Direct Investment, International Marketing, International Human Resource Management, Global Supply Chain Management, Export-Import Procedures, Multinational Corporations |
| DSE 3.2 | Human Resource Management - II | Discipline Specific Elective (DSE) | 4 | Compensation Management, Employee Grievance Handling, Industrial Relations, Labor Laws in India, Strategic HRM, HR Analytics |
| DSE 4.2 | Stock & Commodity Markets - II | Discipline Specific Elective (DSE) | 4 | Investment Analysis, Fundamental Analysis, Technical Analysis, Portfolio Management, Mutual Funds, Investor Protection |
| DSE 5.2 | Cost & Management Audit - II | Discipline Specific Elective (DSE) | 4 | Performance Audit, Efficiency Audit, Propriety Audit, Operational Audit, Auditing in Computerized Environment, Ethical Aspects of Audit |
| DSE 6.2 | Direct Tax - II | Discipline Specific Elective (DSE) | 4 | Assessment of Firms, Assessment of Companies, TDS and TCS, Advance Tax, Goods and Services Tax (GST) Introduction, Customs Act Basics |
| COM-6.2 | Project Work (General / Specialization) | Discipline Specific Elective (DSE) | 4 | Problem Identification, Literature Review, Methodology Design, Data Collection and Analysis, Report Writing, Presentation and Viva |
