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B-COM in General at Sri Laxmi Venkateshwara Degree College
Ballari, Karnataka
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About the Specialization
What is General at Sri Laxmi Venkateshwara Degree College Ballari?
This Bachelor of Commerce B.Com program at Sri Laxmi Venkateshwara Degree College, affiliated with VSKU, focuses on providing a strong foundational understanding of commerce, accounting, finance, and business management. It is designed to equip students with essential knowledge and practical skills crucial for various roles in the rapidly evolving Indian business environment, covering core concepts from taxation to financial markets and marketing. The program emphasizes a holistic approach to prepare graduates for dynamic industry demands.
Who Should Apply?
This program is ideal for 10+2 graduates from any stream, especially commerce, who aspire to build a career in accounting, finance, banking, or general business administration. It also caters to individuals seeking a robust academic base for pursuing professional qualifications like CA, CS, or CMA, or higher education such as M.Com or MBA. Ambitions to start an entrepreneurial venture or join family businesses also align well with the program''''s offerings.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as Accountants, Financial Analysts, Tax Consultants, Marketing Executives, or Bank Officers. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential up to INR 8-15 LPA with experience. The program lays a solid groundwork for professional certifications and advanced degrees, fostering skills highly valued by Indian companies across various sectors.
Student Success Practices
Foundation Stage
Master Foundational Accounting and Management Principles- (Semester 1-2)
Dedicate significant time to understanding core concepts in Financial Accounting, Corporate Accounting, and Principles of Management. Regularly solve numerical problems, understand the logic behind accounting entries, and review management theories. Form study groups to discuss complex topics and clarify doubts.
Tools & Resources
Tally, Microsoft Excel, VSKU prescribed textbooks, ICAI resources for basic accounting principles, Peer discussions
Career Connection
Strong fundamentals are critical for all finance and accounting roles, providing the base for advanced subjects and professional certifications in India.
Develop Language and Communication Proficiency- (Semester 1-2)
Actively participate in English and Kannada/MIL language classes to enhance communication, writing, and presentation skills. Practice writing reports, essays, and engaging in group discussions. This is crucial for professional interactions and interviews in the Indian corporate landscape.
Tools & Resources
Online grammar tools (e.g., Grammarly), News articles, TED Talks, College debate clubs, Language learning apps
Career Connection
Excellent communication is highly valued by employers across all industries in India, enabling effective client interaction and internal reporting.
Acquire Basic Computer and Data Handling Skills- (Semester 1-2)
Focus on mastering basic computer applications like MS Office (Word, Excel, PowerPoint) and utilizing them for academic projects. Engage with Skill Enhancement Courses (SEC) like ''''Basic Computer Skills'''' and ''''Data Analysis with Spreadsheets'''' to build practical proficiency.
Tools & Resources
Microsoft Office Suite, Google Workspace, Free online courses on data analysis basics, College computer labs
Career Connection
Fundamental IT literacy is a prerequisite for almost all modern office jobs in India, improving efficiency and data management capabilities.
Intermediate Stage
Apply Costing and Statistical Tools to Business Scenarios- (Semester 3-4)
Focus on understanding and applying Cost Accounting principles and Business Statistics methods to real-world problems. Work through case studies, practice data interpretation, and learn how to use statistical software (even basic Excel) for analysis. Seek practical examples from Indian businesses.
Tools & Resources
Excel for statistical functions, VSKU curriculum case studies, Industry reports for data interpretation, Tally for costing
Career Connection
These skills are vital for roles in financial analysis, market research, operations management, and cost control, which are in high demand in Indian manufacturing and service sectors.
Understand Business Regulations and Financial Markets- (Semester 3-4)
Dive deep into Business Regulations, understanding the legal framework governing businesses in India. Simultaneously, grasp the concepts of Financial Management and how capital budgeting and working capital decisions impact Indian companies.
Tools & Resources
Bare Acts of Indian Contract Act, Companies Act (basic), Business news channels (e.g., CNBC TV18, ET Now), Financial newspapers (e.g., Economic Times)
Career Connection
Essential for legal compliance roles, financial advisory, and understanding corporate governance, preparing students for positions in corporate legal departments or financial institutions.
Pursue Vocational Training or Mini-Internships- (Semester 4 (with formal VT course), and during summer breaks)
Actively seek out vocational training or short internships during breaks to gain practical exposure. This could involve working in a small accounting firm, a retail outlet, or assisting a financial planner. Document learning and build a portfolio of experiences.
Tools & Resources
Local CA firms, Small businesses, College placement cell for leads, LinkedIn for networking
Career Connection
Practical experience is highly valued by Indian employers, bridging the gap between theoretical knowledge and industry requirements, boosting placement chances.
Advanced Stage
Master Taxation and Financial Systems for Career Readiness- (Semester 5-6)
Develop in-depth knowledge of Income Tax and Goods and Services Tax (GST) as applicable in India. Understand the Indian Financial System thoroughly, including capital and money markets, and the roles of RBI and SEBI. Practice tax calculations and compliance procedures.
Tools & Resources
Income Tax Act, GST Act, E-filing portals, Financial news, Publications from RBI/SEBI, Professional tax software (demo versions)
Career Connection
Directly prepares students for roles as Tax Consultants, Financial Advisors, Compliance Officers, and positions in banks and financial services firms in India.
Specialize through Electives and Industry-Relevant Skills- (Semester 5-6)
Carefully choose Discipline Specific Electives (DSEs) and Open Elective Courses (OECs) that align with career aspirations (e.g., Auditing, HRM, International Business). Complement these with certifications or practical projects in chosen areas to gain specialization and depth.
Tools & Resources
Online certification platforms (NPTEL, Coursera), Industry reports, Mentorship from faculty or industry professionals, Specialized workshops
Career Connection
Specialization makes graduates more attractive to specific industries and roles, leading to higher-quality placements and faster career growth in their chosen domain in India.
Develop Entrepreneurial Mindset and Placement Strategy- (Semester 6 (and ongoing preparation from Semester 5))
Engage with the Entrepreneurship Development course content actively, potentially brainstorming business ideas or developing a mini business plan. Simultaneously, focus on placement preparation, including resume building, mock interviews, and soft skill development relevant to the Indian job market.
Tools & Resources
College placement cell, Career counselling services, Online interview practice platforms, Local startup incubators, Entrepreneurship workshops
Career Connection
Enhances readiness for self-employment or secures coveted roles in established companies, ensuring a smooth transition from academics to professional life in India.
Program Structure and Curriculum
Eligibility:
- A candidate who has passed the two years Pre-University Examination conducted by the Pre-University Education Board in the State of Karnataka or any other examination considered as equivalent thereto by the Vijayanagara Sri Krishnadevaraya University, Bellary is eligible for admission to this course.
Duration: 3 years (6 semesters)
Credits: Credits not specified
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21BSBCLC101 | English Language | Language | 3 | Reading Comprehension, Grammar and Usage, Essay Writing, Business Communication Basics, Vocabulary Building |
| 21BSBCKL102 | Kannada / Modern Indian Language | Language | 3 | Prose and Poetry, Grammar and Composition, Functional Language Skills, Cultural Contexts, Basic Communication |
| 21BSBCDSC103 | Financial Accounting | Core | 4 | Introduction to Accounting, Accounting Cycle, Depreciation Accounting, Final Accounts of Proprietorship, Partnership Accounts Fundamentals |
| 21BSBCDSC104 | Principles of Management | Core | 4 | Nature and Significance of Management, Planning and Decision Making, Organizing and Staffing, Directing and Motivation, Controlling and Coordination |
| 21BSBCMDC105 | Multi-Disciplinary Course (Example: Entrepreneurship Development) | MDC (Elective) | 3 | Concept of Entrepreneurship, Entrepreneurial Environment, Idea Generation, Business Plan Basics, Funding Sources |
| 21BSBCSEC106 | Skill Enhancement Course (Example: Basic Computer Skills) | SEC (Elective) | 2 | Operating Systems Fundamentals, MS Word and Excel Basics, Internet and Email Usage, Data Entry and Management, Presentation Software |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21BSBCLC201 | English Language | Language | 3 | Advanced Reading Skills, Report Writing, Public Speaking, Literary Appreciation, Effective Communication |
| 21BSBCKL202 | Kannada / Modern Indian Language | Language | 3 | Advanced Grammar and Usage, Literary Forms, Cultural and Social Themes, Translation Skills, Creative Writing |
| 21BSBCDSC203 | Corporate Accounting | Core | 4 | Issue of Shares and Debentures, Forfeiture and Reissue of Shares, Company Final Accounts, Amalgamation of Companies, Absorption and Reconstruction |
| 21BSBCDSC204 | Business Economics | Core | 4 | Introduction to Business Economics, Demand Analysis and Forecasting, Production and Cost Analysis, Market Structures and Pricing, Business Cycles and Policies |
| 21BSBCMDC205 | Multi-Disciplinary Course (Example: Digital Marketing Fundamentals) | MDC (Elective) | 3 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Social Media Marketing, Email Marketing, Content Marketing Strategy |
| 21BSBCSEC206 | Skill Enhancement Course (Example: Data Analysis with Spreadsheets) | SEC (Elective) | 2 | Introduction to Spreadsheets (Excel), Formulas and Functions, Data Visualization with Charts, Pivot Tables and Reporting, Basic Statistical Analysis in Excel |
| 21BSBCCC207 | Indian Constitution | Compulsory Qualifying | 2 | Preamble and Fundamental Rights, Directive Principles of State Policy, Union and State Governments, Judiciary in India, Constitutional Amendments |
| 21BSBCEV208 | Environmental Studies | Compulsory Qualifying | 2 | Ecosystems and Biodiversity, Environmental Pollution, Natural Resources and Conservation, Global Environmental Issues, Sustainable Development |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21BSBCLC301 | English Language | Language | 3 | Critical Thinking Skills, Public Relations Communication, Group Discussion Techniques, Presentation Skills, Advanced Business Correspondence |
| 21BSBCKL302 | Kannada / Modern Indian Language | Language | 3 | Literary Criticism, Modern Indian Literature Overview, Translation Practice, Socio-cultural Reflections, Advanced Language Application |
| 21BSBCDSC303 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Cost Sheet and Cost Control, Material Costing and Control, Labour Costing and Control, Overhead Costing and Absorption, Process Costing |
| 21BSBCDSC304 | Business Statistics | Core | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Probability Distributions |
| 21BSBCMDC305 | Multi-Disciplinary Course (Example: Personal Financial Planning) | MDC (Elective) | 3 | Budgeting and Savings, Investment Basics, Insurance Products, Retirement Planning, Wealth Management Fundamentals |
| 21BSBCSEC306 | Skill Enhancement Course (Example: E-filing of Tax Returns) | SEC (Elective) | 2 | Income Tax Portal Navigation, Types of ITR Forms, E-filing Process for Individuals, TDS and Advance Tax, Common Deductions and Exemptions |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21BSBCLC401 | English Language | Language | 3 | Official Correspondence, Persuasive Communication, Documentation and Drafting, Interview Skills, Negotiation Techniques |
| 21BSBCKL402 | Kannada / Modern Indian Language | Language | 3 | Regional Literature Study, Contemporary Social Issues, Media and Language, Discourse Analysis, Advanced Creative Writing |
| 21BSBCDSC403 | Business Regulations | Core | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Consumer Protection Act, 2019, Negotiable Instruments Act, 1881, Introduction to Companies Act, 2013 |
| 21BSBCDSC404 | Financial Management | Core | 4 | Introduction to Financial Management, Capital Budgeting Decisions, Working Capital Management, Cost of Capital, Capital Structure Theories, Dividend Policy |
| 21BSBCMDC405 | Multi-Disciplinary Course (Example: Public Relations Management) | MDC (Elective) | 3 | PR Concepts and Tools, Media Relations, Crisis Communication, Corporate Social Responsibility, Image Building |
| 21BSBCSEC406 | Skill Enhancement Course (Example: Tally with GST) | SEC (Elective) | 2 | Introduction to Tally ERP, Company Creation and Ledgers, Voucher Entries, GST Implementation in Tally, Financial Statement Generation |
| 21BSBCVT407 | Vocational Training / Internship | Vocational | 2 | Practical Industry Exposure, Application of Theoretical Knowledge, Report Writing, Presentation Skills, Professional Etiquette |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21BSBCDSC501 | Income Tax | 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, Capital Gains, Income from Other Sources, Deductions |
| 21BSBCDSC502 | Marketing Management | Core | 4 | Introduction to Marketing, Market Segmentation, Targeting, Positioning, Product and Pricing Decisions, Promotion and Advertising, Channels of Distribution |
| 21BSBCDSE503 | Discipline Specific Elective (Example: International Business) | DSE (Elective) | 4 | Introduction to International Business, Theories of International Trade, Balance of Payments, Foreign Exchange Management, International Economic Institutions |
| 21BSBCDSE504 | Discipline Specific Elective (Example: Auditing and Corporate Governance) | DSE (Elective) | 4 | Principles and Objectives of Auditing, Audit Planning and Documentation, Internal Control Systems, Vouching and Verification, Corporate Governance Framework and Best Practices |
| 21BSBCOEC505 | Open Elective Course (Example: E-Commerce) | OEC (Elective) | 3 | Introduction to E-Commerce Models, Online Payment Systems, E-Marketing and Advertising, Cyber Security in E-Commerce, Legal and Ethical Issues in E-Commerce |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 21BSBCDSC601 | Goods and Services Tax (GST) | Core | 4 | Introduction to GST in India, Registration and Levy of GST, Input Tax Credit Mechanism, Time and Value of Supply, GST Returns and Compliance |
| 21BSBCDSC602 | Indian Financial System | Core | 4 | Structure of Indian Financial System, Money Market and Capital Market, Financial Institutions (Banks, NBFCs), Role of RBI and SEBI, Financial Instruments |
| 21BSBCDSE603 | Discipline Specific Elective (Example: Management Accounting) | DSE (Elective) | 4 | Introduction to Management Accounting, Cost Volume Profit Analysis, Budgetary Control, Standard Costing, Relevant Costing for Decision Making |
| 21BSBCDSE604 | Discipline Specific Elective (Example: Human Resource Management) | DSE (Elective) | 4 | HR Planning and Recruitment, Selection and Induction, Training and Development, Performance Appraisal, Compensation Management, Industrial Relations |
| 21BSBCOEC605 | Open Elective Course (Example: Retail Management) | OEC (Elective) | 3 | Introduction to Retail Industry, Retail Formats and Strategies, Store Location and Layout, Merchandising and Pricing, Customer Relationship Management in Retail |
