

BCOM in General at Sri Mahaveera College


Dakshina Kannada, Karnataka
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About the Specialization
What is General at Sri Mahaveera College Dakshina Kannada?
This General BCom program at Sri Mahaveera College focuses on providing a strong foundation in commerce, accounting, and business principles. It''''s designed to equip students with a comprehensive understanding of various facets of business operations, crucial for navigating the dynamic Indian economic landscape. The curriculum integrates core subjects with practical skills, preparing students for diverse roles across industries. It serves as an excellent stepping stone for further academic pursuits or immediate employment.
Who Should Apply?
This program is ideal for recent 10+2 graduates from commerce, arts, or science backgrounds who aspire to build a career in finance, accounting, or general business administration. It also suits individuals seeking a strong academic base before pursuing professional certifications like CA, CS, or CMA. Aspiring entrepreneurs and those looking to understand the fundamental mechanics of business operations will find immense value in this comprehensive degree.
Why Choose This Course?
Graduates of this program can expect to secure entry-level positions in accounting, finance, banking, marketing, and HR sectors across India. Common career paths include Accountant, Junior Analyst, Marketing Executive, and Relationship Manager. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential up to INR 8-12 LPA with experience. The degree provides a solid platform for pursuing postgraduate studies or specialized professional courses.

Student Success Practices
Foundation Stage
Master Accounting and Economic Fundamentals- (Semester 1-2)
Focus intently on understanding core accounting principles, financial statement preparation, and basic economic theories taught in the first two semesters. Regularly practice problem-solving for financial accounting and macro/micro economics. Join study groups to clarify concepts and discuss real-world business examples from Indian companies.
Tools & Resources
Textbooks, Online accounting tutorials (e.g., ICAI resources for foundational concepts), Economic news portals (e.g., Economic Times), Peer study groups
Career Connection
A strong grasp of these fundamentals is critical for all commerce careers, forming the base for roles in financial analysis, auditing, and corporate finance, making future learning and job performance much easier.
Develop Foundational Computer Skills- (Semester 1-2)
Actively engage with the computer applications syllabus, focusing on proficiency in MS Excel for data handling and analysis, and MS PowerPoint for presentations. Seek out free online courses for advanced Excel functions and basic Tally ERP software, which are widely used in Indian businesses for accounting.
Tools & Resources
MS Office Suite, Tally ERP demo software, YouTube tutorials for Excel functions, Online typing practice platforms
Career Connection
Proficiency in office automation tools and basic accounting software is a mandatory skill for almost all entry-level commerce jobs in India, enhancing efficiency and employability significantly.
Enhance Communication and Soft Skills- (Semester 1-2)
Participate actively in English language classes, focusing on improving spoken and written English. Join college clubs for debates, public speaking, or presentations. Practice mock interviews and group discussions with peers to build confidence and refine soft skills crucial for campus placements.
Tools & Resources
English language newspapers (e.g., The Hindu), Toastmasters International (if available locally), Online communication courses (e.g., Coursera), College debate clubs
Career Connection
Effective communication and strong soft skills are paramount for success in corporate roles, client interactions, and climbing the career ladder in India''''s competitive job market, often differentiating candidates during recruitment.
Intermediate Stage
Pursue Industry-Relevant Certifications- (Semester 3-4)
As you delve into subjects like Income Tax, Banking, and Business Law, consider pursuing short-term certifications or online courses related to these areas. For instance, basic certifications in GST from professional bodies or NISM certifications for finance provide an added edge in the Indian job market.
Tools & Resources
ICAI courses (e.g., Certificate in GST), NISM certifications (e.g., Equity Derivatives), Coursera/edX specialized courses, Local professional training institutes
Career Connection
These certifications directly align with industry demands, demonstrating specialized knowledge beyond the curriculum and significantly boosting your resume for roles in tax consultancy, banking, or financial services.
Engage in Practical Project Work and Internships- (Semester 3-5)
Look for opportunities to undertake small projects or mini-internships during semester breaks with local businesses, accounting firms, or NGOs. This practical exposure allows you to apply theoretical knowledge from subjects like Auditing, Corporate Accounting, and Business Statistics in a real-world Indian business context.
Tools & Resources
College placement cell, LinkedIn for internship searches, Local Chamber of Commerce directories, Networking with faculty and alumni
Career Connection
Practical experience is highly valued by Indian employers. Internships provide insights into corporate culture, build a professional network, and enhance problem-solving skills, making you more employable upon graduation.
Participate in Competitions and Workshops- (Semester 3-5)
Actively participate in inter-collegiate quizzes, case study competitions, and workshops on emerging business trends, digital marketing, or financial modeling. These platforms offer opportunities to test your knowledge, learn from peers, and network with industry experts, reflecting the vibrant Indian student ecosystem.
Tools & Resources
College activity clubs, Inter-collegiate event calendars, Industry association workshops (e.g., CII, FICCI youth wings), Online business challenges
Career Connection
Participation showcases initiative, leadership, and problem-solving abilities, which are highly regarded by recruiters. It also helps in developing a competitive mindset essential for career growth.
Advanced Stage
Focus on Specialization and Advanced Skill Sets- (Semester 5-6)
In the final year, deeply engage with your chosen electives (e.g., Financial Management, Marketing Management). Supplement classroom learning with advanced online courses in data analytics for business, financial modeling, or digital marketing strategies, which are high-demand skills in India.
Tools & Resources
CFA Institute resources (for finance aspirants), Google Analytics certification, Digital marketing courses (e.g., Hubspot), Advanced Excel/VBA courses
Career Connection
Specialized knowledge and advanced skills make you a valuable asset, opening doors to niche roles and better compensation packages in Indian corporates. It aligns your profile with specific industry needs.
Intensive Placement and Interview Preparation- (Semester 5-6)
Dedicatedly prepare for campus placements, focusing on aptitude tests, logical reasoning, and domain-specific knowledge. Practice mock interviews, group discussions, and resume building with the career services cell. Network with alumni who are already in the industry for mentorship and insights into the Indian job market.
Tools & Resources
Placement cell workshops, Online aptitude test platforms (e.g., Indiabix), LinkedIn for networking, Resume building tools and templates, Mock interview sessions
Career Connection
Thorough preparation directly impacts placement success, securing desirable job offers. Strong interview skills are crucial for converting opportunities into confirmed employment in top Indian companies.
Undertake a Comprehensive Capstone Project- (Semester 6)
Utilize the final semester''''s project work or internship to conduct in-depth research or solve a real business problem for an Indian company. This culminating experience demonstrates your ability to integrate knowledge from across the curriculum, apply analytical skills, and deliver actionable insights, reflecting industry expectations.
Tools & Resources
Academic research databases, Industry reports (e.g., from NASSCOM, Deloitte India), Statistical software (e.g., R, Python basics), Faculty mentorship
Career Connection
A well-executed capstone project is a powerful talking point in interviews, showcasing your practical abilities, analytical mindset, and readiness to contribute value to an organization from day one.
Program Structure and Curriculum
Eligibility:
- Pass in PUC (10+2) or equivalent examination from a recognized Board/University.
Duration: 3 years / 6 semesters
Credits: 148 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| KAN/HIN/URD/TEL/SAN/MAL/TAM-I | Language I | Core | 2 | Prose and Poetry, Grammar and Composition, Communication Skills, Cultural Context, Literary Appreciation |
| ENG-I | English Language II | Core | 2 | Grammar and Vocabulary, Reading Comprehension, Writing Skills, Basic Communication, Literary Texts |
| BCO 101 | Financial Accounting I | Core | 4 | Introduction to Accounting, Accounting Concepts and Principles, Journal, Ledger, Trial Balance, Final Accounts of Sole Proprietorship, Depreciation Accounting, Accounting Standards Overview |
| BCO 102 | Principles of Marketing | Core | 4 | Fundamentals of Marketing, Marketing Environment, Consumer Behavior, Market Segmentation, Targeting, Positioning, Product Life Cycle, Pricing Strategies |
| BCO 103 | Fundamentals of Computers and Business Data Processing | Core | 4 | Computer Basics and Hardware, Operating Systems, MS Office Applications (Word, Excel, PowerPoint), Internet and E-commerce, Business Data Processing Concepts, Data Security Fundamentals |
| BCO 104 | Indian Constitution | Core | 4 | Constitutional Framework, Preamble and Fundamental Rights, Directive Principles of State Policy, Union and State Government, Indian Judiciary System, Constitutional Amendments |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| KAN/HIN/URD/TEL/SAN/MAL/TAM-II | Language I | Core | 2 | Advanced Literary Studies, Functional Grammar, Translation Techniques, Critical Thinking, Regional Literature Overview |
| ENG-II | English Language II | Core | 2 | Business Communication Principles, Report Writing and Drafting, Presentation Skills, Group Discussion Techniques, Official Correspondence |
| BCO 201 | Financial Accounting II | Core | 4 | Partnership Accounts, Admission, Retirement, Death of a Partner, Dissolution of Partnership Firms, Consignment Accounts, Joint Venture Accounts, Branch Accounts |
| BCO 202 | Business Economics | Core | 4 | Nature of Business Economics, Demand and Supply Analysis, Production and Cost Analysis, Market Structures and Pricing, National Income Accounting, Inflation and Unemployment |
| BCO 203 | Corporate Administration | Core | 4 | Company Formation and Types, Memorandum and Articles of Association, Share Capital and Debentures, Company Meetings and Resolutions, Directors and Key Managerial Personnel, Winding Up of Companies |
| BCO 204 | Environmental Studies | Core | 4 | Ecosystems and Biodiversity, Environmental Pollution, Natural Resources Management, Sustainable Development Goals, Environmental Ethics, Environmental Protection Acts in India |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCO 301 | Advanced Financial Accounting I | Core | 4 | Departmental Accounts, Hire Purchase System, Installment Payment System, Insurance Claims, Insolvency Accounts, Voyage Accounts |
| BCO 302 | Corporate Accounting I | Core | 4 | Issue and Forfeiture of Shares, Redemption of Preference Shares, Issue and Redemption of Debentures, Underwriting of Shares and Debentures, Amalgamation of Companies (Purchase Consideration), Reconstruction of Companies |
| BCO 303 | Business Statistics I | Core | 4 | Introduction to Statistics, Collection and Presentation of Data, Measures of Central Tendency, Measures of Dispersion, Correlation Analysis, Regression Analysis |
| BCO 304 | Income Tax I | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Deductions from Gross Total Income, Assessment Procedure |
| BCO 305 | Banking Law and Operations | Core | 4 | Evolution of Banking in India, Reserve Bank of India (RBI), Commercial Banks and their Functions, Negotiable Instruments Act, Banker Customer Relationship, E-Banking and Digital Payments |
| BCO 306 | Skill Enhancement Course - I (e.g., Computer Applications in Business) | Skill Enhancement | 2 | Advanced Spreadsheet Applications, Database Management Basics, Tally ERP Fundamentals, Business Presentation Tools, Online Collaboration Tools |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCO 401 | Advanced Financial Accounting II | Core | 4 | Accounts of Banking Companies, Accounts of Insurance Companies, Accounts of Co-operative Societies, Non-Profit Organizations Accounts, Royalty Accounts, Farm Accounting |
| BCO 402 | Corporate Accounting II | Core | 4 | Liquidation of Companies, Valuation of Shares and Goodwill, Consolidated Financial Statements, Internal Reconstruction, Accounting for Mergers and Acquisitions, Human Resource Accounting |
| BCO 403 | Business Statistics II | Core | 4 | Index Numbers, Time Series Analysis, Probability Theory, Theoretical Distributions (Binomial, Poisson, Normal), Sampling and Sampling Distributions, Hypothesis Testing (Z, T, Chi-Square) |
| BCO 404 | 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, Tax Planning and Management |
| BCO 405 | Auditing | Core | 4 | Introduction to Auditing, Audit Procedures and Techniques, Internal Control System, Vouching and Verification of Assets and Liabilities, Audit Report and Certificates, Types of Audit |
| BCO 406 | Skill Enhancement Course - II (e.g., Financial Literacy and Planning) | Skill Enhancement | 2 | Personal Financial Planning, Investment Avenues (Equity, Debt, Mutual Funds), Risk Management and Insurance, Budgeting and Saving, Introduction to Stock Market, Digital Financial Tools |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCO 501 | Cost Accounting I | Core | 4 | Introduction to Cost Accounting, Cost Concepts and Classifications, Material Costing and Inventory Control, Labour Costing and Incentives, Overhead Costing, Methods of Costing (Job, Batch, Contract) |
| BCO 502 | Management Accounting I | Core | 4 | Introduction to Management Accounting, Financial Statement Analysis, Ratio Analysis for Decision Making, Fund Flow Statement, Cash Flow Statement (AS-3), Budgetary Control |
| BCO 503 | Entrepreneurship Development | Core | 4 | Concept of Entrepreneurship, The Entrepreneurial Process, Business Idea Generation and Opportunity Evaluation, Business Plan Preparation, Funding for Start-ups, MSME Policies and Support Ecosystem |
| BCO 504 | Business Law | Core | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Consumer Protection Act, 2019, Limited Liability Partnership Act, 2008, Negotiable Instruments Act, 1881, Competition Act, 2002 |
| BCO 505 | Elective - Financial Management I | Elective | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Policy Decisions |
| BCO 506 | Elective - Marketing Management I | Elective | 4 | Marketing Process and Philosophies, Product Strategy and Branding, New Product Development, Pricing Methods and Strategies, Distribution Channels, Promotion Mix and Communication |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCO 601 | Cost Accounting II | Core | 4 | Standard Costing and Variance Analysis, Marginal Costing and CVP Analysis, Process Costing, Joint and By-products Costing, Budgetary Control and Flexible Budgeting, Transfer Pricing |
| BCO 602 | Management Accounting II | Core | 4 | Responsibility Accounting, Performance Measurement, Strategic Management Accounting, Activity-Based Management, Value Chain Analysis, Contemporary Issues in Management Accounting |
| BCO 603 | Goods and Services Tax (GST) | Core | 4 | Introduction to GST in India, Levy and Collection of GST, Time and Value of Supply, Input Tax Credit Mechanism, Registration and Returns under GST, Composition Scheme |
| BCO 604 | International Business | Core | 4 | Globalization and International Business, Theories of International Trade, Foreign Exchange Market, Balance of Payments, International Economic Organizations (WTO, IMF), Export-Import Procedures |
| BCO 605 | Elective - Financial Management II | Elective | 4 | Capital Structure Theories, Leverage Analysis, Risk and Return, Financial Derivatives (Futures, Options), Mergers, Acquisitions and Corporate Restructuring, International Financial Management |
| BCO 606 | Elective - Human Resource Management | Elective | 4 | Introduction to HRM, Human Resource Planning, Recruitment and Selection, Training and Development, Performance Appraisal, Compensation and Employee Relations |
| BCO 607 | Project Work / Internship | Core | 2 | Research Methodology, Data Collection and Analysis, Report Writing and Documentation, Problem Identification and Solution, Presentation Skills, Practical Industry Application |




