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B-COM in General at Sri Bhagawan Mahaveer Jain College (Evening), V V Puram Campus
Bengaluru, Karnataka
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About the Specialization
What is General at Sri Bhagawan Mahaveer Jain College (Evening), V V Puram Campus Bengaluru?
This B.Com General program at Sri Bhagawan Mahaveer Jain Evening College, affiliated with Bengaluru City University, offers a foundational understanding of commerce. It focuses on core business disciplines like accounting, finance, marketing, and economics, equipping students with essential knowledge for India''''s rapidly evolving commercial landscape. The curriculum aims to develop a holistic perspective on business operations and management, crucial for various entry-level and mid-career roles in the Indian economy. It is designed to be comprehensive, ensuring graduates are well-versed in both theoretical concepts and practical applications.
Who Should Apply?
This program is ideal for recent 10+2 graduates seeking a strong academic foundation in commerce, aiming for careers in accounting, finance, or general business administration within India. It also serves working professionals in Bengaluru who wish to upgrade their qualifications and gain a formal degree while continuing their employment, leveraging the evening college format. Individuals looking to transition into business roles or those aspiring for postgraduate studies like M.Com or MBA will find this program beneficial due to its broad-based curriculum.
Why Choose This Course?
Graduates of this program can expect to pursue diverse career paths in India, including roles as accountants, financial analysts, marketing executives, auditors, or entrepreneurs. Entry-level salaries typically range from INR 2.5 to 4 lakhs per annum, with significant growth potential up to INR 8-12 lakhs or more with experience and advanced qualifications. The strong theoretical base prepares students for professional certifications like CA, CS, or CMA, aligning with the needs of various Indian industries, from manufacturing to IT and services.
Student Success Practices
Foundation Stage
Master Core Accounting Principles- (Semester 1-2)
Dedicate significant time to understanding financial accounting concepts, journal entries, ledger postings, and final account preparation. These are the bedrock of commerce. Utilize textbook examples and practice problems diligently.
Tools & Resources
Tally educational versions, YouTube tutorials by Indian professors, Accounting problem-solving guides
Career Connection
Strong accounting fundamentals are non-negotiable for roles like junior accountant, bookkeeper, or audit assistant, forming the basis for higher certifications like CA.
Develop Business Communication Skills- (Semester 1-2)
Actively participate in English language and Indian language courses. Practice drafting business letters, reports, and presentations. Join college debate clubs or Toastmasters-style groups to enhance public speaking and confidence.
Tools & Resources
Grammarly, Online resources for business communication templates, College library''''s English language resources
Career Connection
Effective communication is crucial for all business roles, enabling clear interaction with colleagues, clients, and stakeholders, and enhancing interview performance.
Embrace Digital Literacy & Tools- (Semester 1-2)
Go beyond basic computer skills by exploring topics like Digital Fluency, AI/Data Analytics basics. Learn to use productivity software (MS Office suite, Google Workspace) efficiently for academic projects and data management.
Tools & Resources
Microsoft Office tutorials, Google Digital Garage courses, Free online courses on data literacy platforms like Coursera/edX
Career Connection
Proficiency in digital tools is a prerequisite for almost any modern business role, from data entry to analysis, improving efficiency and job readiness in the tech-driven Indian market.
Intermediate Stage
Cultivate Statistical and Analytical Acumen- (Semester 3-4)
Focus on applying statistical methods to business problems. Work through case studies involving demand forecasting, market analysis, and financial trend identification. Leverage software for data analysis rather than just manual calculations.
Tools & Resources
Microsoft Excel, R (basic packages), SPSS (introductory), Online business analytics forums
Career Connection
Essential for roles in market research, financial analysis, business intelligence, and operations management, where data-driven decisions are paramount.
Gain Practical Software Proficiency (Tally/Advanced Excel)- (Semester 3-5)
Thoroughly learn Tally ERP and advanced Excel functionalities (pivot tables, VLOOKUP, data validation). Seek opportunities for practical application in part-time jobs or college projects.
Tools & Resources
Authorized Tally training centers, Excel advanced tutorials (e.g., from LinkedIn Learning), Practice datasets
Career Connection
These skills are highly valued in accounting, auditing, and finance departments across Indian companies, directly impacting employability and reducing training time for employers.
Explore Specializations through Electives and Internships- (Semester 3-5 (Internships), Semester 5 (Electives))
Carefully choose Discipline Specific Electives (DSEs) based on career interests (e.g., finance, marketing, HR). Actively seek internships during semester breaks to apply theoretical knowledge and explore potential career paths in actual Indian businesses.
Tools & Resources
College career cell, LinkedIn, Internshala, Industry networking events, alumni connections
Career Connection
Internships provide invaluable industry exposure, build professional networks, and often lead to pre-placement offers or give a competitive edge during recruitment drives.
Advanced Stage
Excel in Taxation and Management Accounting- (Semester 6)
Master the intricacies of Income Tax and GST (if chosen as DSE), along with management accounting techniques like budgeting and variance analysis. Practice solving complex problems and understand their real-world implications for Indian businesses.
Tools & Resources
Income Tax Act and Rules, GST Council website, Case studies from ICWA/CA institutes, Specialized accounting software demos
Career Connection
Direct relevance for careers in taxation, auditing firms, corporate finance, and management consulting, crucial for compliance and strategic decision-making in India.
Undertake a Comprehensive Project/Internship- (Semester 6)
Engage deeply in the final year project or internship. Identify a relevant business problem, conduct thorough research, analyze data, and present findings professionally. Focus on gaining hands-on experience in a specific industry or functional area.
Tools & Resources
Research databases, Industry reports, Mentor guidance, Project management tools, presentation software
Career Connection
A well-executed project or internship serves as a strong portfolio piece, demonstrating practical skills, problem-solving abilities, and industry readiness to potential employers.
Prepare Holistically for Placements & Higher Education- (Semester 6)
Actively participate in placement preparatory activities organized by the college. Work on resume building, mock interviews, and group discussions. For those aspiring for higher education, prepare for entrance exams like CAT, MAT, or state-specific PG-CETs.
Tools & Resources
College placement cell, Online aptitude test platforms, Career counseling services, Alumni network for mentorship
Career Connection
This structured preparation maximizes chances for securing good placements in reputable Indian companies or gaining admission to prestigious postgraduate programs.
Program Structure and Curriculum
Eligibility:
- Passed PUC II year or 12th Standard or equivalent from a recognized board/university.
Duration: 3 years / 6 semesters
Credits: 124 Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CORE COURSE 1.1 C | Financial Accounting - I | Core | 4 | Introduction to Accounting, Accounting Principles and Concepts, Double Entry System, Journal, Ledger, Trial Balance, Final Accounts of Sole Proprietorship |
| CORE COURSE 1.2 C | Fundamentals of Business Organization | Core | 4 | Introduction to Business, Forms of Business Organization, Sole Proprietorship, Partnership, Company, Cooperative Societies, Business Ethics |
| AECC 1.3 | Indian Language | Ability Enhancement Compulsory Course (AECC) | 2 | Language Skills, Grammar and Usage, Reading Comprehension, Communication Strategies, Basic Literary Appreciation |
| AECC 1.4 | English Language | Ability Enhancement Compulsory Course (AECC) | 2 | Grammar and Vocabulary, Reading and Writing Skills, Spoken English, Essay and Paragraph Writing, Basic Communication |
| SEC 1.5 | Digital Fluency | Skill Enhancement Course (SEC) | 2 | Introduction to Digital World, Computer Fundamentals, Internet and Web Applications, Digital Communication, Cyber Security Basics |
| VAC 1.6 | Health and Wellness / Yoga / Physical Education | Value Added Course (VAC) | 2 | Concepts of Health and Fitness, Basics of Yoga and Meditation, Importance of Physical Activity, Nutrition and Diet, Stress Management |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CORE COURSE 2.1 C | Financial Accounting - II | Core | 4 | Final Accounts with Adjustments, Consignment Accounts, Joint Venture Accounts, Royalty Accounts, Hire Purchase and Instalment System |
| CORE COURSE 2.2 C | Business Economics | Core | 4 | Nature and Scope of Business Economics, Demand and Supply Analysis, Production and Cost Analysis, Market Structures, Pricing Policies and Practices |
| AECC 2.3 | Indian Language | Ability Enhancement Compulsory Course (AECC) | 2 | Advanced Language Skills, Literary Forms and Genres, Translation Exercises, Creative Writing, Cultural Aspects of Language |
| AECC 2.4 | English Language | Ability Enhancement Compulsory Course (AECC) | 2 | Business Correspondence, Report Writing, Presentation Skills, Public Speaking, Advanced Reading Comprehension |
| SEC 2.5 | Artificial Intelligence / Data Analytics | Skill Enhancement Course (SEC) | 2 | Introduction to AI Concepts, Machine Learning Basics, Understanding Data Types, Data Collection and Organization, Basic Data Visualization |
| VAC 2.6 | Environmental Studies / Swachh Bharat / National Service Scheme | Value Added Course (VAC) | 2 | Ecosystems and Biodiversity, Environmental Pollution and Control, Sustainable Development Goals, Waste Management (Swachh Bharat), Community Service Initiatives |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CORE COURSE 3.1 C | Corporate Accounting - I | Core | 4 | Issue of Shares and Debentures, Forfeiture and Reissue of Shares, Redemption of Debentures, Final Accounts of Companies, Preparation of Company Financial Statements |
| CORE COURSE 3.2 C | Business Statistics | Core | 4 | Introduction to Statistics, Data Collection and Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis |
| SEC 3.3 | Tally / Advanced Excel / Basic Computer Applications | Skill Enhancement Course (SEC) | 2 | Tally ERP Fundamentals, Accounting Entries in Tally, Advanced Excel Functions, Data Analysis with Excel, MS Word and PowerPoint Applications |
| VC 3.4 | Banking Operations / Retail Management / Entrepreneurship Development | Vocational Course (VC) | 3 | Types of Banks and Services, Retail Store Operations, Merchandise Management, Traits of an Entrepreneur, Business Plan Development |
| OE 3.5 | Open Elective - I | Open Elective | 3 | Diverse topics based on choice from other disciplines |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CORE COURSE 4.1 C | Corporate Accounting - II | Core | 4 | Amalgamation and Absorption of Companies, Internal and External Reconstruction, Liquidation of Companies, Valuation of Goodwill, Valuation of Shares |
| CORE COURSE 4.2 C | Principles of Marketing | Core | 4 | Introduction to Marketing, Marketing Environment Analysis, Market Segmentation, Targeting, Positioning, Product Life Cycle and Strategies, Pricing, Promotion, and Distribution Decisions |
| SEC 4.3 | E-Commerce / Digital Marketing / Business Analytics | Skill Enhancement Course (SEC) | 2 | E-commerce Business Models, Online Payment Systems, Search Engine Optimization (SEO), Social Media Marketing, Introduction to Business Analytics Tools |
| VC 4.4 | Insurance Management / Financial Market Operations / Export-Import Procedures | Vocational Course (VC) | 3 | Principles of Insurance, Types of Insurance Policies, Money Market and Capital Market, Stock Exchange Operations, Export-Import Documentation |
| OE 4.5 | Open Elective - II | Open Elective | 3 | Diverse topics based on choice from other disciplines |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CORE COURSE 5.1 C | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Material Costing and Control, Labour Costing, Overhead Costing, Job Costing and Process Costing |
| CORE COURSE 5.2 C | Income Tax - I | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Liability, Exempted Incomes, Income from Salaries, Income from House Property |
| DSE 5.3 | Discipline Specific Elective - I (e.g., Financial Management / Marketing Management / Human Resource Management) | Elective | 4 | Capital Budgeting Decisions, Working Capital Management, Cost of Capital, Financial Decisions and Dividend Policy, Sources of Finance |
| DSE 5.4 | Discipline Specific Elective - II (e.g., Auditing / International Business / Banking Law and Practice) | Elective | 4 | Introduction to Auditing, Audit Planning and Procedures, Internal Control System, Vouching and Verification, Audit Report and Certificates |
| SEC 5.5 | Research Methodology / Business Ethics / Corporate Governance | Skill Enhancement Course (SEC) | 2 | Research Design and Types, Data Collection Methods, Sampling Techniques, Report Writing, Ethical Principles in Business |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| CORE COURSE 6.1 C | Management Accounting | Core | 4 | Introduction to Management Accounting, Financial Statement Analysis, Fund Flow and Cash Flow Statements, Budgetary Control, Standard Costing and Variance Analysis |
| CORE COURSE 6.2 C | Income Tax - II | Core | 4 | Income from Business or Profession, Capital Gains, Income from Other Sources, Clubbing of Income, Set-off and Carry Forward of Losses, Computation of Total Income and Tax Liability |
| DSE 6.3 | Discipline Specific Elective - III (e.g., Financial Institutions and Markets / Consumer Behaviour / Industrial Relations) | Elective | 4 | Indian Financial System, Money Market Institutions, Capital Market Operations, Role of RBI and SEBI, Commercial Banks and NBFCs |
| DSE 6.4 | Discipline Specific Elective - IV (e.g., Goods and Services Tax (GST) / Business Law / Organisational Behaviour) | Elective | 4 | Introduction to GST, GST Registration and Levy, Input Tax Credit Mechanism, Time and Value of Supply, GST Compliance and Returns |
| PROJECT WORK 6.5 | Project Work / Internship | Project | 2 | Research Problem Identification, Data Collection and Analysis, Project Report Writing, Presentation Skills, Practical Application of Knowledge |
