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B-COM in General at SHRI SIDDESHWARA ARTS AND COMM COLLEGE
Belagavi, Karnataka
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About the Specialization
What is General at SHRI SIDDESHWARA ARTS AND COMM COLLEGE Belagavi?
This B.Com program at Shri Siddeshwara Arts and Commerce College, affiliated with Rani Channamma University, focuses on foundational knowledge in commerce, accounting, and business. It prepares students for diverse roles in the Indian financial sector, offering a blend of theoretical understanding and practical skills essential for modern businesses. The curriculum is designed to meet the evolving demands of the Indian market.
Who Should Apply?
This program is ideal for recent high school graduates (10+2) with a keen interest in business, finance, and accounting. It caters to students aspiring for careers in banking, auditing, financial services, or those aiming to pursue professional qualifications like CA, CS, or CMA. Individuals looking for a strong academic base before an MBA or specialized masters will also benefit.
Why Choose This Course?
Graduates of this program can expect to secure entry-level positions in accounting, finance, banking, and taxation sectors across India. Typical salary ranges for freshers in these fields might be INR 2.5-4 LPA, with significant growth potential for experienced professionals. The program aligns well with competitive exams for government jobs and opens pathways for higher education in commerce and management.
Student Success Practices
Foundation Stage
Master Accounting Fundamentals- (Semester 1-2)
Diligently grasp the core concepts of Financial Accounting and Business Economics. Attend all lectures, practice journal entries, ledger postings, and final accounts regularly. Form study groups to discuss complex problems and clear doubts immediately with faculty.
Tools & Resources
Textbooks, Tally ERP 9 (basic exposure), Online accounting tutorials, Peer study groups
Career Connection
A strong foundation in accounting is crucial for all commerce careers, from entry-level accountant roles to becoming a Chartered Accountant (CA) or Company Secretary (CS).
Enhance Language and Communication Skills- (Semester 1-2)
Actively participate in English language classes and focus on improving written and verbal communication. Practice essay writing, public speaking, and engaging in group discussions. Read business newspapers and magazines to build vocabulary and current affairs knowledge.
Tools & Resources
Newspapers (e.g., Economic Times), Grammar books, Online English learning platforms, College debate clubs
Career Connection
Effective communication is a vital soft skill for interviews, client interactions, and professional advancement in any industry, significantly boosting placement prospects.
Develop Basic Computer Literacy- (Semester 1-2)
Acquire proficiency in MS Office applications (Word, Excel, PowerPoint) and understand internet fundamentals. Utilize the computer lab for practical sessions and explore basic data entry and analysis techniques relevant to business operations.
Tools & Resources
MS Office Suite, Internet browsers, Typing practice software, College computer lab
Career Connection
Fundamental computer skills are essential for almost all modern office jobs, enabling efficient data handling, report generation, and basic digital tasks.
Intermediate Stage
Specialize in Financial and Corporate Accounting- (Semester 3-5)
Deepen understanding of Corporate Accounting and Financial Management. Solve numerous case studies on capital budgeting, working capital, and company accounts. Consider taking online courses or certifications in advanced Excel for financial modeling.
Tools & Resources
Advanced Excel courses, Financial calculators, Company annual reports, Online platforms like Coursera/NPTEL for finance
Career Connection
This specialization is critical for roles in corporate finance, investment banking, financial analysis, and portfolio management, offering higher-paying positions in top firms.
Gain Skill-Based Certifications- (Semester 3-5)
Actively pursue skill enhancement courses like Computer Fundamentals & Tally or Digital Marketing. Seek certifications in these areas which are highly valued in the Indian job market. Apply learned skills to college projects or small assignments.
Tools & Resources
Tally ERP 9 software, Google Digital Garage certifications, Udemy/Coursera courses on digital marketing, Local training institutes
Career Connection
Certifications in Tally (for accounting) or Digital Marketing directly enhance employability, making graduates job-ready for specific roles and improving salary packages.
Participate in Business Competitions and Workshops- (Semester 3-5)
Engage in inter-college business plan competitions, case study challenges, and workshops on entrepreneurship. This provides practical experience, networking opportunities, and helps in developing critical thinking and presentation skills. Network with guest speakers and industry experts.
Tools & Resources
College Entrepreneurship Cell, Industry association events, LinkedIn for professional networking, Business magazines
Career Connection
Participation builds a professional network and hones problem-solving and leadership skills, making candidates more attractive to recruiters for management and business development roles.
Advanced Stage
Undertake Industry Internships/Projects- (Semester 6)
Actively seek and complete internships in accounting firms, banks, or corporate finance departments during breaks or as part of the project work. This provides invaluable real-world experience, exposure to professional environments, and potential pre-placement offers.
Tools & Resources
College placement cell, Internship portals like Internshala, Company websites for career opportunities, Professional networking
Career Connection
Internships are often the gateway to full-time employment and provide practical exposure that recruiters highly value, significantly boosting placement rates and starting salaries.
Master Taxation and Auditing Principles- (Semester 6)
Focus intensely on Income Tax and Auditing subjects, as these are core to professional accounting careers. Practice tax computations, audit procedures, and legal compliances thoroughly. Consider taking mock exams for CA/CMA foundation level.
Tools & Resources
Taxation law books, Indian Audit and Assurance Standards, Mock tests for professional exams, Tax software exposure
Career Connection
Proficiency in taxation and auditing is a direct path to roles in tax consulting, audit firms, and compliance departments, which are in constant demand in India.
Prepare Rigorously for Placements and Higher Studies- (Semester 6)
Begin placement preparation early by honing interview skills, resume building, and aptitude test practice. For those aspiring for higher studies (e.g., MBA, M.Com), start preparing for entrance exams like CAT, MAT, or state-specific tests. Seek guidance from career counselors.
Tools & Resources
Aptitude test books, Online interview preparation platforms, Career counseling services, University previous year question papers
Career Connection
Dedicated preparation ensures successful placements in desired companies or admission to prestigious postgraduate programs, shaping a robust career trajectory.
Program Structure and Curriculum
Eligibility:
- PUC (10+2) or equivalent examination recognized by Rani Channamma University, Belagavi
Duration: 3 years / 6 semesters
Credits: 140 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 1.1 | Kannada/Hindi/Additional English/Urdu/Marathi/Sanskrit/Tamil/Telugu/Malayalam/French | Language | 3 | Grammar and Composition, Prose and Poetry, Literary Forms, Communication Skills, Translation |
| BC 1.2 | English | Language | 3 | Reading Comprehension, Grammar and Usage, Business Communication, Letter Writing, Report Writing |
| BC 1.3 | Financial Accounting - I | Core | 4 | Introduction to Accounting, Accounting Concepts and Conventions, Journal and Ledger, Trial Balance and Final Accounts, Errors and Rectification |
| BC 1.4 | Business Economics - I | Core | 4 | Introduction to Business Economics, Demand and Supply Analysis, Consumer Behavior, Production Analysis, Cost Analysis |
| BC 1.5 | Principles of Marketing | Core | 4 | Introduction to Marketing, Marketing Environment, Market Segmentation, Product Decisions, Pricing and Promotion |
| BC 1.6 | Fundamentals of Computers | Core | 4 | Computer Basics, Operating Systems, MS Office Applications, Internet and E-Commerce Basics, Data Security |
| BC 1.7 | Indian Constitution | Ability Enhancement Compulsory Course | 2 | Preamble and Basic Features, Fundamental Rights and Duties, Directive Principles of State Policy, Structure of Government, Constitutional Amendments |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 2.1 | Kannada/Hindi/Additional English/Urdu/Marathi/Sanskrit/Tamil/Telugu/Malayalam/French | Language | 3 | Literary Criticism, Cultural Contexts, Advanced Grammar, Public Speaking, Creative Writing |
| BC 2.2 | English | Language | 3 | Effective Communication, Presentation Skills, Vocabulary Building, Group Discussion Techniques, Official Correspondence |
| BC 2.3 | Financial Accounting - II | Core | 4 | Consignment Accounts, Joint Venture Accounts, Branch Accounts, Departmental Accounts, Accounting for Non-Profit Organisations |
| BC 2.4 | Business Economics - II | Core | 4 | Market Structures, Pricing Strategies, Factor Pricing, Macroeconomic Concepts, National Income and Employment |
| BC 2.5 | Principles of Management | Core | 4 | Introduction to Management, Planning and Decision Making, Organizing and Staffing, Directing and Motivation, Controlling and Coordination |
| BC 2.6 | Commercial Arithmetic | Core | 4 | Ratio and Proportion, Percentage and Profit/Loss, Simple and Compound Interest, Average and Allegations, Matrices and Determinants |
| BC 2.7 | Environmental Studies | Ability Enhancement Compulsory Course | 2 | Ecosystems and Biodiversity, Environmental Pollution, Natural Resources, Environmental Management, Sustainable Development |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 3.1 | Kannada/Hindi/Additional English/Urdu/Marathi/Sanskrit/Tamil/Telugu/Malayalam/French | Language | 3 | Literary Movements, Contemporary Literature, Advanced Reading Skills, Formal Writing, Oral Presentations |
| BC 3.2 | Corporate Accounting - I | Core | 4 | Accounting for Shares, Accounting for Debentures, Underwriting of Shares, Redemption of Preference Shares, Valuation of Goodwill and Shares |
| BC 3.3 | Financial Management - I | Core | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Leverage Analysis |
| BC 3.4 | Business Statistics | Core | 4 | Measures of Central Tendency, Measures of Dispersion, Correlation and Regression, Index Numbers, Probability Distribution |
| BC 3.5 | Company Law - I | Core | 4 | Introduction to Company Law, Types of Companies, Formation of a Company, Memorandum and Articles of Association, Share Capital |
| BC 3.6A | Computer Fundamentals & Tally | Skill Enhancement Course (SEC) | 2 | Advanced MS Office, Introduction to Tally ERP 9, Ledger and Voucher Entries in Tally, Inventory Management in Tally, Payroll in Tally |
| BC 3.6B | E-Commerce | Skill Enhancement Course (SEC) | 2 | E-Commerce Framework, Business Models of E-Commerce, E-Payment Systems, E-Security, Legal and Ethical Aspects of E-Commerce |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 4.1 | Kannada/Hindi/Additional English/Urdu/Marathi/Sanskrit/Tamil/Telugu/Malayalam/French | Language | 3 | Regional Literature, Modern Writing, Critical Analysis, Debate and Discussion, Research Paper Writing |
| BC 4.2 | Corporate Accounting - II | Core | 4 | Amalgamation and Reconstruction, Internal Reconstruction, Consolidated Financial Statements, Liquidation of Companies, Financial Reporting Standards |
| BC 4.3 | Financial Management - II | Core | 4 | Working Capital Management, Dividend Policy, Capital Structure Theories, Mergers and Acquisitions, International Financial Management |
| BC 4.4 | Entrepreneurship Development | Core | 4 | Concept of Entrepreneurship, Entrepreneurial Environment, Business Idea Generation, Business Plan Preparation, Sources of Finance for Entrepreneurs |
| BC 4.5 | Company Law - II | Core | 4 | Management and Administration, Meetings of Board and Members, Dividends and Accounts, Audit and Auditors, Winding Up of Companies |
| BC 4.6A | Soft Skills for Business | Skill Enhancement Course (SEC) | 2 | Communication Skills, Teamwork and Collaboration, Leadership Skills, Problem-Solving, Professional Etiquette |
| BC 4.6B | Digital Marketing | Skill Enhancement Course (SEC) | 2 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Social Media Marketing, Content Marketing, Email Marketing |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 5.1 | Cost Accounting - I | Core | 4 | Introduction to Cost Accounting, Cost Concepts and Classification, Material Costing, Labor Costing, Overhead Costing |
| BC 5.2 | Income Tax - I | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession |
| BC 5.3 | Auditing - I | Core | 4 | Introduction to Auditing, Audit Planning and Procedures, Internal Control System, Vouching and Verification, Audit of Limited Companies |
| BC 5.4 A | Banking Law and Operations | Discipline Specific Elective (DSE) | 4 | Banking Regulation Act, Negotiable Instruments Act, Types of Banks, Customer Relationship Management in Banks, Digital Banking Services |
| BC 5.4 B | Capital Market and Investment Management | Discipline Specific Elective (DSE) | 4 | Indian Capital Market, Stock Exchanges, Mutual Funds, Investment Avenues, Portfolio Management |
| BC 5.5 A | Goods and Services Tax (GST) & Customs Law | Discipline Specific Elective (DSE) | 4 | Introduction to GST, Levy and Collection of GST, Input Tax Credit, Time and Value of Supply, Customs Act Basics |
| BC 5.5 B | Computerised Accounting System | Discipline Specific Elective (DSE) | 4 | Introduction to Computerised Accounting, Accounting Software Features, Data Entry and Processing, Generating Financial Reports, Security and Backup in CAS |
| OE 5.1 | Open Elective (e.g., Indian Economy) | Generic Elective | 4 | Features of Indian Economy, Economic Planning in India, Agriculture Sector, Industrial Sector, Service Sector and Reforms |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 6.1 | Cost Accounting - II | Core | 4 | Process Costing, Standard Costing, Marginal Costing, Budgetary Control, Activity Based Costing |
| BC 6.2 | Income Tax - II | Core | 4 | Capital Gains, Income from Other Sources, Clubbing of Income, Deductions from Gross Total Income, Assessment of Individuals and Firms |
| BC 6.3 | Auditing - II | Core | 4 | Special Audits (Bank, Insurance), Investigation and Due Diligence, Audit Report, Professional Ethics of Auditor, Government Auditing |
| BC 6.4 A | International Business | Discipline Specific Elective (DSE) | 4 | Nature of International Business, Theories of International Trade, Balance of Payments, Foreign Exchange Market, Globalisation and FDI |
| BC 6.4 B | Financial Market Operations | Discipline Specific Elective (DSE) | 4 | Money Market Instruments, Stock Market Operations, Derivatives Market, Role of SEBI, Investment Banking |
| BC 6.5 A | Business Regulations | Discipline Specific Elective (DSE) | 4 | Indian Contract Act, Sale of Goods Act, Consumer Protection Act, Intellectual Property Rights, Competition Act |
| BC 6.5 B | Advanced Corporate Accounting | Discipline Specific Elective (DSE) | 4 | Indian Accounting Standards (Ind AS), Consolidation of Group Accounts, Human Resource Accounting, Environmental Accounting, Value Added Accounting |
| BC 6.6 | Project Work / Internship | Project | 4 | Problem Identification, Data Collection and Analysis, Report Writing, Presentation Skills, Industry Application |
