

BCOM in General at Sri K. Puttaswamy First Grade College


Mysuru, Karnataka
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About the Specialization
What is General at Sri K. Puttaswamy First Grade College Mysuru?
This BCom program at Sri K. Puttaswamy First Grade College, Mysuru, focuses on providing a comprehensive foundation in commerce, accounting, finance, and business management. It is designed to equip students with essential theoretical knowledge and practical skills crucial for various roles in the rapidly evolving Indian business landscape, preparing them for entry-level positions across diverse sectors.
Who Should Apply?
This program is ideal for 10+2 graduates with a strong interest in business, finance, and economics. It caters to aspiring accountants, financial analysts, marketing professionals, and entrepreneurs seeking a broad understanding of commercial operations. Individuals aiming for government jobs or higher studies like MCom, MBA, or professional certifications like CA, CS, CMA, and UPSC exams will also find this program beneficial.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles in banking, insurance, taxation, auditing, and corporate finance. Entry-level salaries typically range from INR 2.5 to 4 lakhs annually, with significant growth potential for experienced professionals. The degree provides a strong base for pursuing advanced certifications and contributes to managerial and leadership roles in Indian companies.

Student Success Practices
Foundation Stage
Build Strong Accounting & Management Fundamentals- (Semester 1-2)
Focus on mastering core concepts in financial accounting and principles of management. Utilize textbooks, classroom discussions, and practical problem-solving. This robust foundation is critical for all future commerce studies and success in entry-level accounting or management roles.
Tools & Resources
Official textbooks, Peer study groups, Online tutorials for accounting basics
Career Connection
Strong fundamentals are essential for cracking competitive exams, interviews, and performing effectively in finance and accounting entry-level jobs.
Develop Effective Study Habits & Time Management- (Semester 1-2)
Establish a consistent study routine, allocate dedicated time for each subject, and prepare for internal assessments diligently. Engage in peer study groups to clarify doubts and share insights, enhancing understanding and improving academic performance.
Tools & Resources
Study planners, Pomodoro technique, Collaborative learning platforms
Career Connection
Discipline and time management are highly valued professional skills, aiding in meeting deadlines and managing multiple tasks in any business environment.
Enhance Digital Fluency & Basic Office Skills- (Semester 1-2)
Actively participate in Skill Enhancement Courses (SECs) like Digital Fluency. Learn and practice using MS Office suite (Word, Excel, PowerPoint) for assignments and presentations. Proficiency in these tools is a fundamental requirement for almost all modern business roles in India.
Tools & Resources
Microsoft Office Suite, Google Workspace, Online tutorials (e.g., YouTube)
Career Connection
Essential for data entry, report generation, presentations, and general office productivity, directly impacting employability in corporate settings.
Intermediate Stage
Gain Practical Application through Projects & Case Studies- (Semester 3-5)
Actively engage in projects, case study analyses, and group assignments related to corporate accounting, cost accounting, and business statistics. Seek opportunities for minor projects or internships to apply theoretical knowledge to real-world business scenarios, improving analytical and problem-solving skills.
Tools & Resources
Industry case studies, Company annual reports, Business magazines
Career Connection
Practical application of knowledge makes students more job-ready, enhancing their problem-solving abilities and making them attractive to employers for analyst and consulting roles.
Explore Electives for Future Career Alignment- (Semester 3-5)
Carefully choose Discipline Specific Electives (DSEs) in Semester 5 based on emerging interests and career aspirations, whether in finance, marketing, taxation, or HR. This helps in building a preliminary specialization, which is valuable for internships and understanding industry specific roles.
Tools & Resources
Career counseling sessions, Industry expert talks, Online career aptitude tests
Career Connection
Informed elective choices can guide towards specific career paths, making it easier to target relevant internships and entry-level positions in chosen domains.
Cultivate Professional Communication & Networking- (Semester 3-5)
Utilize Professional Communication SECs to refine written and oral communication skills. Attend workshops, seminars, and guest lectures to interact with industry professionals and faculty. Building a network can open doors for mentorship and future career opportunities in the Indian market.
Tools & Resources
LinkedIn, Professional associations, College career fairs
Career Connection
Strong communication and a professional network are crucial for effective collaboration, client management, and securing referrals for job opportunities.
Advanced Stage
Intensive Placement Preparation & Mock Interviews- (Semester 6)
Focus on mastering advanced subjects like Income Tax and Auditing, crucial for many commerce roles. Dedicate time to resume building, participate in mock interview sessions, and attend campus placement drives. Prepare for aptitude tests and group discussions, which are integral to recruitment processes in India.
Tools & Resources
Placement cell workshops, Online aptitude platforms (e.g., IndiaBix), Resume builders
Career Connection
Directly enhances employability by preparing students for the rigorous selection processes of Indian companies, leading to successful placements.
Undertake a Comprehensive Project/Internship- (Semester 6)
For the Project Work/Internship in Semester 6, choose a topic or company that aligns with career goals. This experience is invaluable for gaining hands-on industry exposure, understanding corporate environments, and demonstrating practical skills to potential employers.
Tools & Resources
Industry contacts, College internship coordinator, Project management tools
Career Connection
Provides real-world experience, a strong talking point for interviews, and can often convert into pre-placement offers, significantly boosting career launch.
Consider Professional Certifications & Higher Education- (Semester 6 onwards)
Research and plan for professional certifications like CA, CS, CMA, or competitive exams for banking/government sectors if that''''s the chosen path. Alternatively, explore options for MCom or MBA for advanced learning and leadership roles, enhancing long-term career prospects in India.
Tools & Resources
ICAI, ICSI, ICAI (CMA) websites, UPSC/Banking exam portals, NIRF rankings for higher education
Career Connection
Professional certifications provide a distinct competitive edge and open doors to specialized, high-paying roles, while higher education leads to advanced leadership and academic opportunities.
Program Structure and Curriculum
Eligibility:
- Pass in PUC/10+2 examination or equivalent from a recognized board, as per University of Mysore regulations.
Duration: 3 years / 6 semesters
Credits: 144 Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC | Kannada / MIL (Multi-Indian Language) / English Language | Ability Enhancement Compulsory Course | 2 | Language skills, Communication techniques, Grammar fundamentals, Prose and poetry, Written and oral expression |
| C01 | Financial Accounting - I | Discipline Specific Core | 4 | Introduction to Accounting, Accounting Cycle, Final Accounts of Sole Trader, Consignment Accounts, Joint Ventures, Depreciation Accounting |
| C02 | Principles of Management | Discipline Specific Core | 4 | Introduction to Management, Planning and Decision Making, Organizing and Staffing, Directing and Motivation, Controlling and Coordination |
| C03 | Indian Financial System | Discipline Specific Core | 4 | Structure of Indian Financial System, Financial Markets (Money & Capital), Financial Institutions (Banks, NBFCs), Regulatory Bodies (RBI, SEBI), Financial Instruments |
| OE-1 | Open Elective - 1 | Open Elective | 3 | Various topics as per student choice from other disciplines |
| SEC-1 | Digital Fluency | Skill Enhancement Course | 2 | Computer Fundamentals, Operating Systems, MS Office Applications, Internet and Web Browsing, Cyber Security Basics |
| VSC-1 | Yoga / NCC / NSS / Sports / Others | Value Added Course | 1 | Physical and mental well-being, Community service, Leadership development, Cultural engagement |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC | Kannada / MIL (Multi-Indian Language) / English Language | Ability Enhancement Compulsory Course | 2 | Advanced language skills, Public speaking, Critical reading, Essay writing, Formal communication |
| C04 | Financial Accounting - II | Discipline Specific Core | 4 | Departmental Accounts, Branch Accounts, Hire Purchase System, Installment Payment System, Royalty Accounts |
| C05 | Business Economics | Discipline Specific Core | 4 | Nature of Business Economics, Demand Analysis and Forecasting, Production Analysis, Cost Analysis, Market Structures and Pricing Strategies |
| C06 | Principles of Marketing | Discipline Specific Core | 4 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Market Segmentation, Targeting, Positioning, Marketing Mix (Product, Price, Place, Promotion) |
| OE-2 | Open Elective - 2 | Open Elective | 3 | Various topics as per student choice from other disciplines |
| SEC-2 | Office Automation | Skill Enhancement Course | 2 | Advanced Word Processing, Spreadsheet Management (Excel), Presentation Software (PowerPoint), Database Management Systems, Workflow automation |
| VSC-2 | NCC / NSS / Sports / Cultural / Others | Value Added Course | 1 | Community service, Discipline and teamwork, Physical fitness, Cultural awareness |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC | Kannada / MIL (Multi-Indian Language) / English Language | Ability Enhancement Compulsory Course | 2 | Literary analysis, Advanced composition, Debate and discussion skills, Report writing, Critical thinking |
| C07 | Corporate Accounting - I | Discipline Specific Core | 4 | Issue of Shares and Debentures, Forfeiture and Reissue of Shares, Redemption of Debentures, Underwriting of Shares, Preparation of Company Final Accounts |
| C08 | Cost Accounting | Discipline Specific Core | 4 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Reconciliation of Cost and Financial Accounts |
| C09 | Business Statistics | Discipline Specific Core | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers |
| OE-3 | Open Elective - 3 | Open Elective | 3 | Various topics as per student choice from other disciplines |
| SEC-3 | Professional Communication | Skill Enhancement Course | 2 | Written business communication, Oral presentation skills, Interview techniques, Group discussions, Email etiquette |
| VSC-3 | Environmental Studies / Constitution of India / Others | Value Added Course | 1 | Ecosystems and biodiversity, Environmental pollution, Natural resource management, Indian constitution and governance |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AECC | Kannada / MIL (Multi-Indian Language) / English Language | Ability Enhancement Compulsory Course | 2 | Advanced language proficiency, Professional writing, Interpersonal communication, Cross-cultural communication, Public relations |
| C10 | Corporate Accounting - II | Discipline Specific Core | 4 | Amalgamation of Companies, Absorption of Companies, External Reconstruction, Internal Reconstruction, Valuation of Goodwill and Shares |
| C11 | Income Tax - I | Discipline Specific Core | 4 | Basic Concepts of Income Tax, Residential Status, Incomes Exempt from Tax, Income from Salaries, Income from House Property |
| C12 | Entrepreneurship Development | Discipline Specific Core | 4 | Concept of Entrepreneurship, Entrepreneurial Process, Business Plan Preparation, Institutions Supporting Entrepreneurs, Small Scale Industries |
| OE-4 | Open Elective - 4 | Open Elective | 3 | Various topics as per student choice from other disciplines |
| SEC-4 | Data Analysis using Spreadsheets | Skill Enhancement Course | 2 | Advanced Excel functions, Data validation and cleaning, Pivot tables and charts, Basic statistical analysis in Excel, Data visualization techniques |
| VSC-4 | Human Rights / Professional Ethics / Others | Value Added Course | 1 | Concept of Human Rights, International Human Rights Law, Human Rights in India, Ethical principles in business |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C13 | Advanced Financial Accounting | Discipline Specific Core | 4 | Accounting Standards (Ind AS), Partnership Accounts (Admission, Retirement, Dissolution), Company Liquidation Accounts, Accounts of Banking Companies, Investment Accounts |
| C14 | Management Accounting | Discipline Specific Core | 4 | Introduction to Management Accounting, Analysis of Financial Statements, Fund Flow Statement, Cash Flow Statement, Budgetary Control, Standard Costing |
| DSE-1 | Goods and Services Tax (GST) / Marketing Research / Human Resource Management (Choice Based) | Discipline Specific Elective | 4 | GST laws and principles, Marketing research process, Human resource planning, Consumer behavior analysis, Financial derivatives |
| DSE-2 | Financial Derivatives / Consumer Behavior / Industrial Relations (Choice Based) | Discipline Specific Elective | 4 | Derivatives markets, Customer decision making, Industrial relations framework, Retail management strategies, Portfolio management basics |
| OE-5 | Open Elective - 5 | Open Elective | 3 | Various topics as per student choice from other disciplines |
| SEC-5 | Start-up and Entrepreneurship / Web Designing / Tally (Choice Based) | Skill Enhancement Course | 2 | Startup ecosystem, Business model canvas, Basic web development, Accounting software applications, Digital marketing basics |
| PW/IN | Project Work / Internship | Project/Internship | 4 | Problem identification, Data collection and analysis, Report writing, Presentation skills, Practical application of commerce concepts |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C15 | Income Tax - II | Discipline Specific Core | 4 | Income from Business or Profession, Capital Gains, Income from Other Sources, Clubbing of Income, Set-off and Carry Forward of Losses, Deductions from Gross Total Income, Assessment of Individuals |
| C16 | Auditing & Corporate Governance | Discipline Specific Core | 4 | Introduction to Auditing, Internal Control System, Vouching and Verification, Audit Report, Company Audit, Principles of Corporate Governance, SEBI Regulations and Compliance |
| DSE-3 | International Business / Retail Management / Organizational Behavior (Choice Based) | Discipline Specific Elective | 4 | Global trade environment, Retail formats and operations, Individual and group behavior in organizations, Investment banking functions, Strategic management concepts |
| DSE-4 | Business Ethics and Corporate Governance / Services Marketing / Strategic Management (Choice Based) | Discipline Specific Elective | 4 | Ethical dilemmas in business, Corporate social responsibility, Marketing strategies for services, Strategic formulation and implementation, Logistics and supply chain management |
| OE-6 | Open Elective - 6 | Open Elective | 3 | Various topics as per student choice from other disciplines |
| SEC-6 | Tally / Cyber Security / E-Commerce (Choice Based) | Skill Enhancement Course | 2 | Advanced Tally operations, Data privacy and protection, Online transaction security, E-commerce platforms, Digital business models |
| RM/DI | Research Methodology / Dissertation (Optional) | Research/Project | 4 | Research design, Data collection methods, Statistical analysis, Academic writing, Thesis development |




