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BCOM in General Commerce at Smt. Allum Sumangalamma Memorial College For Women
Ballari, Karnataka
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About the Specialization
What is General Commerce at Smt. Allum Sumangalamma Memorial College For Women Ballari?
This General Commerce program at Smt. Allum Sumangalamma Memorial College for Women, Ballari, focuses on providing a comprehensive understanding of business principles, financial practices, and market dynamics. Aligned with the National Education Policy, it prepares students for the evolving Indian business landscape, emphasizing core accounting, finance, marketing, and legal frameworks crucial for various industry sectors. The program''''s design caters to the growing demand for skilled commerce professionals in India''''s robust economic environment.
Who Should Apply?
This program is ideal for fresh graduates seeking entry into diverse business and finance roles within India. It also suits individuals aiming to pursue higher studies in Commerce, Accounting, or Management. Ambitious students with a background in 10+2 commerce, who possess analytical skills and an interest in financial markets, business operations, and economic trends, will find this curriculum highly beneficial. It prepares them for immediate employment or entrepreneurial ventures.
Why Choose This Course?
Graduates of this program can expect to embark on promising career paths in India such as Accountants, Financial Analysts, Tax Consultants, Marketing Executives, and Banking Professionals. Entry-level salaries typically range from INR 2.5 Lakhs to 4.5 Lakhs per annum, with significant growth trajectories in established Indian companies and emerging startups. The curriculum also lays a strong foundation for pursuing professional certifications like CA, CS, CMA, and MBA, enhancing long-term career prospects.
Student Success Practices
Foundation Stage
Develop Strong Accounting & Digital Fundamentals- (Semester 1-2)
Focus on mastering the basics of Financial Accounting (Journal, Ledger, Final Accounts) and diligently practice using accounting software like Tally. Simultaneously, build digital fluency by becoming proficient in MS Excel for data entry and basic analysis, and utilize online resources for skill practice.
Tools & Resources
Tally ERP 9, Microsoft Excel, VSKU''''s e-learning resources, YouTube tutorials for accounting concepts and software
Career Connection
A solid grasp of fundamental accounting and digital tools is essential for entry-level roles such as Junior Accountant, Accounts Assistant, and Data Entry Operator, providing a strong base for future financial analysis positions.
Cultivate Effective Communication & Study Habits- (Semester 1-2)
Actively participate in Functional English classes to enhance business communication skills, including report writing and presentations. Form study groups with peers to discuss complex topics in Marketing and Indian Constitution, ensuring a deeper understanding and varied perspectives. Prioritize consistent daily revision over last-minute cramming.
Tools & Resources
English grammar guides, Presentation software (PowerPoint/Google Slides), College library resources, Peer discussion forums
Career Connection
Strong communication is vital for all professional roles. Effective study habits ensure academic excellence, leading to better grades and a more comprehensive knowledge base, which impresses during interviews and forms a foundation for lifelong learning.
Explore Industry Applications through Mini-Projects- (Semester 1-2)
Beyond regular coursework, undertake small projects or case studies related to topics like market segmentation or consumer behavior from Principles of Marketing. For Digital Fluency, explore creating basic websites or social media campaigns. Document findings and present them to peers or faculty for feedback.
Tools & Resources
Online case study repositories, Free website builders (Wix, WordPress.com), Social media analytics tools (Hootsuite free tier), Canva for design
Career Connection
Early exposure to practical applications and project work develops problem-solving skills and a practical understanding of business challenges, making students more attractive to employers seeking proactive and innovative candidates.
Intermediate Stage
Gain Practical Exposure through Internships & Workshops- (Semester 3-5)
Actively seek short-term internships or virtual internships during semester breaks with local accounting firms, banks, or small businesses to apply theoretical knowledge from Corporate Accounting, Business Law, and Income Tax. Attend workshops on advanced Excel, GST filing, or corporate compliance.
Tools & Resources
College placement cell, LinkedIn, Local business directories, Online internship platforms (Internshala, Naukri), Industry experts for workshops
Career Connection
Hands-on experience is invaluable for understanding real-world business operations, building a professional network, and enhancing resumes for future placements. It bridges the gap between classroom learning and industry demands.
Specialize Skills & Certifications- (Semester 3-5)
Identify a niche area of interest within Commerce (e.g., Taxation, Financial Management, Auditing) and pursue relevant online certifications or advanced courses. For example, if interested in taxation, complete a course on advanced GST or direct taxation. Engage with guest lectures by industry professionals.
Tools & Resources
NPTEL courses, Coursera/edX for specialized certifications, ICAI/ICSI student chapters, Professional body webinars
Career Connection
Specializing and acquiring certifications demonstrates proactive learning and deep expertise, which can lead to higher-paying and more specialized roles in areas like Tax Consultant, Audit Assistant, or Financial Planner.
Network & Participate in Academic Competitions- (Semester 3-5)
Attend industry events, career fairs, and networking sessions organized by the college or local business chambers. Participate in inter-collegiate commerce quizzes, business plan competitions, or case study challenges to test knowledge, develop teamwork, and gain recognition.
Tools & Resources
College alumni network, Local Chamber of Commerce events, Online business news portals, Competition websites (e.g., national level commerce fests)
Career Connection
Networking opens doors to mentorship, job opportunities, and industry insights. Participating in competitions hones competitive skills, builds confidence, and adds impressive achievements to your profile, making you stand out to recruiters.
Advanced Stage
Master Placement Preparation & Interview Skills- (Semester 6)
Dedicate significant time to intensive placement preparation, including resume building, mock interviews (technical and HR), group discussions, and aptitude test practice. Focus on subject-specific questions related to Management Accounting, Banking Law, and Business Ethics.
Tools & Resources
College placement cell, Career counselling services, Online aptitude test platforms (IndiaBix, Freshersworld), Interview preparation guides
Career Connection
Thorough preparation directly translates into successful placements, securing desirable roles in banking, financial services, auditing, and corporate sectors upon graduation.
Undertake a Comprehensive Project/Research- (Semester 6)
Leverage the final semester''''s project work or internship to delve deep into a real-world business problem or conduct primary research on an industry topic. Focus on data collection, robust analysis, and professional report writing, demonstrating critical thinking and problem-solving abilities.
Tools & Resources
Research journals, Statistical software (Excel, basic R/Python for data analysis), Survey tools (Google Forms), Faculty mentors
Career Connection
A well-executed project showcases independent learning, analytical prowess, and ability to contribute to business insights, providing a strong talking point in interviews and a potential portfolio piece for advanced roles or higher studies.
Strategic Career Planning & Higher Education Exploration- (Semester 6)
Research various career paths available post-B.Com, including government jobs, entrepreneurial ventures, and opportunities in specific industries. Explore options for higher education (M.Com, MBA, professional courses like CA/CS/CMA) and prepare for entrance exams or applications. Seek guidance from alumni and career counselors.
Tools & Resources
Career guidance webinars, University prospectuses, Entrance exam websites (CAT, MAT, CPT, Executive Program portals), Alumni network
Career Connection
Proactive career planning ensures a smooth transition post-graduation, whether into immediate employment or continued education, aligning choices with long-term professional aspirations and maximizing career growth in the Indian context.
Program Structure and Curriculum
Eligibility:
- Pass in PUC / 10+2 or Equivalent Examination
Duration: 6 semesters / 3 years
Credits: 144 Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC-1 | Functional English - 1 / MIL (Kannada) - 1 | AECC (Ability Enhancement Compulsory Course) | 2 | Basic English Grammar, Sentence Structure, Vocabulary Building, Reading Comprehension, Paragraph Writing, Introduction to Communication |
| AECC-2 | Indian Constitution | AECC (Ability Enhancement Compulsory Course) | 2 | Preamble and Basic Features, Fundamental Rights & Duties, Directive Principles of State Policy, Union & State Governments, Indian Judiciary, Constitutional Amendments |
| SEC-1 | Digital Fluency - 1 | SEC (Skill Enhancement Course) | 2 | Introduction to Computers, Operating Systems, MS Office Basics, Internet and Web Browsing, Digital Security, Introduction to Social Media |
| VAC-1 | Health & Wellness / Yoga | VAC (Value Added Course) | 2 | Basics of Health, Nutrition and Diet, Physical Fitness, Mental Well-being, Yoga Asanas, Stress Management Techniques |
| B.Com 1.1 | Financial Accounting - I | Core | 4 | Accounting Principles and Concepts, Journal and Ledger, Trial Balance, Preparation of Final Accounts, Depreciation Accounting, Bills of Exchange |
| B.Com 1.2 | Principles of Marketing | Core | 4 | Marketing Concepts and Environment, Consumer Behavior, Market Segmentation, Targeting, Positioning, Product Life Cycle, Pricing Strategies, Promotion Mix and Distribution Channels |
| OE/Minor-1 | Minor Discipline / Open Elective (Student Choice) | Elective | 3 | |
| SD-1 | Skill Development (Practical) - 1 (e.g., Tally / MS Excel) | Skill / Practical | 5 | Accounting Software (Tally), Spreadsheet Applications (MS Excel), Data Entry and Management, Basic Financial Reporting, Spreadsheet Functions, Introduction to Data Analysis |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC-1 | Functional English - 2 / MIL (Kannada) - 2 | AECC (Ability Enhancement Compulsory Course) | 2 | Advanced English Grammar, Business Correspondence, Report Writing, Presentation Skills, Email Etiquette, Resume Writing |
| AECC-2 | Environmental Studies | AECC (Ability Enhancement Compulsory Course) | 2 | Ecosystems and their Components, Biodiversity and Conservation, Environmental Pollution and Control, Natural Resources and Management, Sustainable Development, Environmental Ethics and Legislation |
| SEC-2 | Digital Fluency - 2 | SEC (Skill Enhancement Course) | 2 | Advanced MS Office Applications, Cloud Computing Basics, Data Management Techniques, Cyber Security Best Practices, E-Governance Services, Digital Payment Systems |
| VAC-2 | Art of Living / NSS / Yoga / Physical Education | VAC (Value Added Course) | 2 | Stress Management, Positive Thinking, Community Service Principles, Yoga and Meditation Practices, Physical Fitness Regimens, Holistic Well-being |
| B.Com 2.1 | Financial Accounting - II | Core | 4 | Departmental Accounts, Branch Accounts, Hire Purchase and Installment Systems, Royalty Accounts, Partnership Accounts (Admission, Retirement, Dissolution), Insolvency Accounts |
| B.Com 2.2 | Financial Management | Core | 4 | Nature and Scope of Financial Management, Capital Structure Decisions, Working Capital Management, Dividend Policy, Cost of Capital, Capital Budgeting Techniques |
| OE/Minor-2 | Minor Discipline / Open Elective (Student Choice) | Elective | 3 | |
| SD-2 | Skill Development (Practical) - 2 (e.g., E-Commerce / Digital Marketing) | Skill / Practical | 5 | E-Commerce Models, Online Payment Systems, Digital Marketing Channels, Search Engine Optimization (SEO) Basics, Social Media Marketing, Capital Market Basics |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC-1 | Functional English - 3 / MIL (Kannada) - 3 | AECC (Ability Enhancement Compulsory Course) | 2 | Effective Business Writing, Official Correspondence, Group Discussions, Interview Skills, Cross-cultural Communication, Public Speaking |
| SEC-3 | Communication Skills / Personality Development | SEC (Skill Enhancement Course) | 2 | Verbal and Non-verbal Communication, Active Listening, Interpersonal Skills, Time Management, Goal Setting, Stress Resilience |
| VAC-3 | Human Rights / Gender Sensitization | VAC (Value Added Course) | 2 | Universal Human Rights, Human Rights in India, Gender Equality, Women''''s Rights, Social Justice, Inclusivity and Diversity |
| B.Com 3.1 | Corporate Accounting - I | Core | 4 | Company Formation and Share Issue, Forfeiture and Reissue of Shares, Redemption of Debentures, Underwriting of Shares, Valuation of Goodwill, Valuation of Shares |
| B.Com 3.2 | Business Law | Core | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Indian Partnership Act, 1932, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019, Introduction to Company Law |
| B.Com 3.3 | Income Tax - I | Core | 4 | Income Tax Act, 1961, Residential Status and Tax Liability, Heads of Income: Salaries, Heads of Income: House Property, Deductions from Gross Total Income, Computation of Total Income |
| OE/Minor-3 | Minor Discipline / Open Elective (Student Choice) | Elective | 3 | |
| SD-3 | Skill Development (Practical) - 3 (e.g., Advanced Tally / GST Software) | Skill / Practical | 3 | Advanced Tally Features, GST Accounting and Compliance, Payroll Management using Software, Financial Statement Analysis using Software, Data Auditing Techniques, Budgeting and Forecasting in Software |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC-1 | Functional English - 4 / MIL (Kannada) - 4 | AECC (Ability Enhancement Compulsory Course) | 2 | Advanced Business Communication, Technical Writing, Negotiation Skills, Conflict Resolution, Ethics in Communication, Global Communication Strategies |
| SEC-4 | Entrepreneurship Development / Project Management | SEC (Skill Enhancement Course) | 2 | Entrepreneurial Concepts, Business Plan Development, Funding Sources for Startups, Project Life Cycle, Project Planning and Scheduling, Risk Management in Projects |
| VAC-4 | Civic Sense / Disaster Management | VAC (Value Added Course) | 2 | Citizenship Responsibilities, Public Hygiene and Sanitation, Traffic Rules and Safety, Disaster Preparedness, Emergency Response, Community Resilience |
| B.Com 4.1 | Corporate Accounting - II | Core | 4 | Amalgamation of Companies, Absorption and Reconstruction, Liquidation of Companies, Consolidated Financial Statements, Accounting for Banking Companies, Accounting for Insurance Companies |
| B.Com 4.2 | Business Statistics | Core | 4 | Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers, Time Series Analysis, Probability and Probability Distributions |
| B.Com 4.3 | Income Tax - II | Core | 4 | Heads of Income: Profits & Gains of Business/Profession, Heads of Income: Capital Gains, Heads of Income: Income from Other Sources, Set-off and Carry Forward of Losses, Clubbing of Income, Assessment of Individuals and Returns |
| OE/Minor-4 | Minor Discipline / Open Elective (Student Choice) | Elective | 3 | |
| SD-4 | Skill Development (Practical) - 4 (e.g., MS Word for Business, Advanced Excel) | Skill / Practical | 2 | Professional Document Creation (MS Word), Mail Merge and Templates, Advanced Excel Functions (VLOOKUP, HLOOKUP), Pivot Tables and Charts, Financial Modeling Basics, Data Visualization Techniques |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.Com 5.1 | Cost Accounting | Core | 4 | Cost Concepts and Classification, Cost Sheet Preparation, Material Costing and Inventory Control, Labour Costing, Overhead Costing, Marginal Costing and Break-Even Analysis |
| B.Com 5.2 | E-Commerce | Core | 4 | E-Commerce Fundamentals and Models, E-Payment Systems and Gateways, E-Security and Cyber Laws, M-Commerce and Mobile Applications, Digital Marketing Strategies, Logistics and Supply Chain in E-Commerce |
| B.Com 5.3 | GST and Customs Law | Core | 4 | Introduction to GST, Levy and Collection of GST, Input Tax Credit, GST Registration and Returns, Customs Act, 1962, Valuation and Types of Customs Duty |
| DSE-1 | Discipline Specific Elective - 1 (e.g., Advanced Accounting) | Elective | 4 | Accounting Standards, Partnership Final Accounts (Advanced), Company Final Accounts, Accounting for Non-Profit Organizations, Investment Accounts, Human Resource Accounting |
| DSE-2 | Discipline Specific Elective - 2 (e.g., Principles of Auditing) | Elective | 4 | Auditing Concepts and Objectives, Internal Control System, Audit Evidence and Documentation, Audit Report and Qualifications, Types of Audit (Statutory, Cost, Tax), Professional Ethics for Auditors |
| Project | Project Work / Internship | Project / Internship | 4 | Research Methodology, Data Collection and Analysis, Report Writing and Presentation, Problem Identification and Solving, Industry Exposure and Application, Ethical Considerations in Research |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.Com 6.1 | Management Accounting | Core | 4 | Nature and Scope of Management Accounting, Ratio Analysis, Fund Flow Statement, Cash Flow Statement, Budgetary Control, Standard Costing and Variance Analysis |
| B.Com 6.2 | Banking Law & Operations | Core | 4 | Banking Regulation Act, 1949, Reserve Bank of India (RBI) and its Functions, Types of Banks and Banking Operations, Banker-Customer Relationship, Negotiable Instruments Act, 1881, Electronic Banking and Digital Payments |
| B.Com 6.3 | Business Ethics & Corporate Governance | Core | 4 | Foundations of Business Ethics, Ethical Decision Making, Corporate Social Responsibility (CSR), Principles of Corporate Governance, Role of SEBI in Corporate Governance, Whistleblowing and Fair Practices |
| DSE-3 | Discipline Specific Elective - 3 (e.g., International Business) | Elective | 4 | Globalization and International Trade Theories, Balance of Payments, Foreign Exchange Market, International Financial Institutions, Export-Import Procedures, International Marketing Strategies |
| DSE-4 | Discipline Specific Elective - 4 (e.g., Research Methodology) | Elective | 4 | Research Design and Types of Research, Data Collection Methods (Primary & Secondary), Sampling Techniques, Hypothesis Formulation and Testing, Statistical Tools for Analysis, Report Writing and Presentation |
| Practical | Computer Application in Business (Practical) | Practical | 4 | Business Software Applications, Data Analysis Tools for Business, Advanced Presentation Software, Enterprise Resource Planning (ERP) Basics, E-Accounting Practices, Database Management Systems |
