

B-COM-HONS in General at Sri Ramachandra Institute of Higher Education and Research


Chennai, Tamil Nadu
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About the Specialization
What is General at Sri Ramachandra Institute of Higher Education and Research Chennai?
This B.Com (Hons.) program at Sri Ramachandra Institute of Higher Education and Research focuses on providing a comprehensive understanding of core commerce disciplines. It''''s designed to equip students with analytical, conceptual, and practical skills essential for modern business. The program aligns with the growing demand for skilled professionals in India''''s dynamic financial and corporate sectors, offering a robust foundation for diverse career paths. Students gain a holistic view of business operations.
Who Should Apply?
This program is ideal for aspiring finance professionals, accountants, and entrepreneurs seeking a strong business foundation. It caters to fresh 10+2 graduates who are keen on understanding the intricacies of commerce, finance, and management. Working professionals looking to formalize their business acumen or career changers aiming for roles in corporate finance, auditing, or marketing within the Indian business landscape can also benefit greatly.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as financial analysts, auditors, tax consultants, marketing executives, or business development managers. Entry-level salaries typically range from INR 3.5 Lakhs to 6 Lakhs annually, with significant growth potential for experienced professionals. The curriculum prepares students for higher studies like M.Com, MBA, CA, CS, and CMA, aligning with national and international professional certifications.

Student Success Practices
Foundation Stage
Master Core Accounting & Economic Fundamentals- (Semester 1-2)
Dedicate time to thoroughly understand foundational concepts in Financial Accounting and Business Economics. Use practice problems from textbooks and online resources like ICAI study materials for conceptual clarity and problem-solving skills.
Tools & Resources
Textbooks, ICAI Study Material, YouTube tutorials for specific accounting treatments
Career Connection
A strong foundation is crucial for all finance, accounting, and business analysis roles, directly impacting performance in higher semesters and professional exams like CA/CMA.
Develop Strong Communication and Presentation Skills- (Semester 1-2)
Actively participate in group discussions, debates, and presentations. Join college clubs like Toastmasters or debating societies. Focus on structuring thoughts, articulation, and effective delivery in both English and regional languages.
Tools & Resources
Toastmasters International, TED Talks, Business Communication handbooks
Career Connection
Effective communication is a universal skill sought by all employers, enhancing interview performance, client interaction, and team collaboration in any corporate role.
Build Foundational IT Skills with MS Office- (Semester 1-2)
Proficiently learn MS Excel for data handling and calculations, MS Word for professional documentation, and MS PowerPoint for impactful presentations. Undertake basic data entry and analysis projects.
Tools & Resources
Microsoft Learn, Udemy/Coursera basic Excel courses, college computer labs
Career Connection
These are indispensable skills for almost every entry-level commerce role, from finance to marketing, enabling efficient data management and reporting.
Intermediate Stage
Gain Practical Experience in Tax and Corporate Laws- (Semester 3-4)
Beyond theoretical knowledge, try to understand the practical aspects of Income Tax and GST by following current news, discussing with professionals, or attending basic workshops. Explore case studies related to corporate law.
Tools & Resources
Taxmann publications, GST portal, Ministry of Corporate Affairs website
Career Connection
Directly applicable for roles in taxation, compliance, and corporate legal departments, providing a competitive edge in interviews and initial job responsibilities.
Engage in Skill Enhancement Courses (SEC) and Certifications- (Semester 3-4)
Make the most of SEC courses like Computerized Accounting or Business Analytics. Look for external certifications in Tally, Advanced Excel, or digital marketing to add tangible skills to your resume.
Tools & Resources
Tally Education, NSE Academy, Google Digital Garage
Career Connection
These specific skill sets are highly valued in the Indian job market, directly leading to roles in accounting software operations, data analysis, or digital marketing.
Participate in Academic Competitions and Quizzes- (Semester 3-5)
Join inter-college commerce festivals, business quizzes, and case study competitions. This helps in applying theoretical knowledge, improving critical thinking, and networking with peers from other institutions.
Tools & Resources
College Commerce Associations, online quiz platforms like Khelquiz, E-Cell events
Career Connection
Demonstrates problem-solving ability, leadership, and teamwork, which are critical traits employers look for in potential candidates for management trainee or analyst roles.
Advanced Stage
Undertake Industry Internships and Live Projects- (Semester 5-6 (especially during breaks))
Actively seek and complete internships in relevant sectors like banking, finance, auditing firms, or marketing agencies. Focus on gaining hands-on experience and networking with industry professionals. The project and internship in Sem 5 & 6 are great opportunities.
Tools & Resources
Internshala, LinkedIn, college placement cell, company career pages
Career Connection
Internships are often the gateway to pre-placement offers and provide invaluable real-world experience, significantly boosting placement prospects and career clarity.
Prepare for Professional Exams and Higher Education- (Semester 5-6)
Start preparing for competitive exams like CA, CS, CMA, or entrance exams for MBA (CAT, XAT) if aspiring for higher education. Leverage the strong theoretical base from B.Com (Hons.) for these preparations.
Tools & Resources
Relevant coaching institutes, study groups, online mock test series (e.g., TIME, Career Launcher)
Career Connection
Early preparation for these exams can open doors to highly sought-after professional designations and prestigious postgraduate programs, accelerating career growth significantly.
Develop Specialization through Electives and Advanced Skills- (Semester 5-6)
Strategically choose DSE electives (e.g., IFRS, Risk Management, Retail Management) that align with your career interests. Deepen your knowledge in these areas through advanced readings, workshops, and certifications specific to your chosen field.
Tools & Resources
NISM certifications (for finance), NPTEL advanced courses, industry reports, specialized professional bodies
Career Connection
Specialized knowledge makes you a more attractive candidate for niche roles in finance, marketing, or general management, demonstrating a focused career trajectory.
Program Structure and Curriculum
Eligibility:
- Candidates must have passed 10,+2/Intermediate Examination with minimum 50% marks in aggregate with Commerce /Accountancy /Mathematics /Business Statistics/ Computer Science as one of the subjects.
Duration: 3 years (6 semesters)
Credits: 132 Credits
Assessment: Internal: 50%, External: 50%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BHB201C01 | Financial Accounting - I | Core | 4 | Introduction to Accounting, Accounting Cycle, Final Accounts, Accounting Standards, Depreciation and Inventory Valuation |
| BHB201C02 | Business Economics | Core | 4 | Introduction to Economics, Demand and Supply Analysis, Production and Cost, Market Structures, Pricing Policies |
| BHB201C03 | Business Management | Core | 4 | Nature and Scope of Management, Planning and Decision Making, Organizing and Staffing, Directing and Motivation, Controlling and Coordination |
| BHB201C04 | Business Mathematics | Core | 4 | Matrices and Determinants, Calculus (Differentiation, Integration), Financial Mathematics (Interest, Annuities), Set Theory, Linear Programming Introduction |
| BHB201C05 | Business Communication | Core | 4 | Fundamentals of Communication, Verbal and Non-Verbal Communication, Business Correspondence, Report Writing, Presentation Skills and Group Discussions |
| BHB201E01 | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Multidisciplinary Nature of Environmental Studies, Ecosystems and Biodiversity, Environmental Pollution, Social Issues and the Environment, Human Population and the Environment |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BHB202C06 | Financial Accounting - II | Core | 4 | Accounting for Special Transactions, Branch Accounts, Departmental Accounts, Hire Purchase and Installment Systems, Royalty Accounts |
| BHB202C07 | Business Statistics | Core | 4 | Data Collection and Presentation, Measures of Central Tendency and Dispersion, Correlation and Regression Analysis, Probability and Probability Distributions, Index Numbers and Time Series Analysis |
| BHB202C08 | Corporate Law | Core | 4 | Introduction to Company Law, Company Formation and Kinds of Companies, Share Capital and Debentures, Management and Administration of Companies, Company Meetings and Winding Up |
| BHB202C09 | Principles of Marketing | Core | 4 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Market Segmentation, Targeting, Positioning, Marketing Mix (4 Ps) |
| BHB202C10 | Computer Applications in Business | Core | 4 | Introduction to Computers and Operating Systems, MS Word and PowerPoint for Business, MS Excel for Data Analysis, Internet and E-commerce Basics, Database Management Introduction |
| BHB202AE02 | English/Tamil (Communication) | Ability Enhancement Compulsory Course (AECC) | 2 | Grammar and Vocabulary, Reading Comprehension, Paragraph and Essay Writing, Formal Letter Writing, Spoken English/Tamil for Business Contexts |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BHB203C11 | Corporate Accounting | Core | 4 | Issue and Redemption of Shares and Debentures, Underwriting of Shares, Valuation of Goodwill and Shares, Amalgamation and Reconstruction of Companies, Consolidated Financial Statements |
| BHB203C12 | Income Tax Law and Practice | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, House Property, Profits and Gains of Business or Profession, Deductions from Gross Total Income |
| BHB203C13 | Human Resource Management | Core | 4 | Introduction to Human Resource Management, HR Planning and Job Analysis, Recruitment and Selection, Training and Development, Performance Appraisal and Compensation Management |
| BHB203C14 | Banking and Insurance | Core | 4 | Introduction to Banking System, Types of Banks and Functions of Commercial Banks, Central Banking and RBI, Principles of Insurance, Types of Life and General Insurance |
| BHB203C15 | Entrepreneurship Development | Core | 4 | Concept of Entrepreneurship, Entrepreneurial Process and Traits, Business Plan Preparation, Small Business Management, Government Policies for Entrepreneurship |
| BHB203SE01 | Financial Market Operations | Skill Enhancement Course (SEC) | 2 | Indian Financial System Overview, Capital Market Institutions and Instruments, Money Market Institutions and Instruments, Stock Exchange Operations, SEBI Regulations |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BHB204C16 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Material Costing and Inventory Control, Labour Costing and Overheads, Job, Batch and Contract Costing, Activity Based Costing and Budgetary Control |
| BHB204C17 | Goods and Services Tax (GST) & Customs Law | Core | 4 | Introduction to GST in India, Levy and Collection of GST, Input Tax Credit Mechanism, GST Registration and Returns, Customs Act and Valuation |
| BHB204C18 | Auditing and Corporate Governance | Core | 4 | Introduction to Auditing, Types of Audit and Audit Process, Internal Control and Audit Evidence, Audit Report and Standards, Corporate Governance Principles and Practices |
| BHB204C19 | Financial Management | Core | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Working Capital Management, Dividend Policy Decisions |
| BHB204C20 | Research Methodology | Core | 4 | Introduction to Research, Research Design and Types, Data Collection Methods (Primary/Secondary), Sampling Techniques, Data Analysis and Report Writing |
| BHB204SE02 | Computerized Accounting System | Skill Enhancement Course (SEC) | 2 | Introduction to Computerized Accounting, Tally ERP 9 Basics, Voucher Entry and Ledgers, Financial Reports Generation, Payroll and Inventory Management in Tally |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BHB205C21 | Management Accounting | Core | 4 | Introduction to Management Accounting, Fund Flow Statement, Cash Flow Statement, Ratio Analysis for Decision Making, Break-Even Analysis and Variance Analysis |
| BHB205C22 | Advanced Financial Accounting | Discipline Specific Elective (DSE) | 4 | Partnership Accounts, Liquidation of Companies, Accounting for Banking Companies, Accounting for Insurance Companies, Introduction to Ind AS/IFRS |
| BHB205C23 | Organisational Behaviour | Discipline Specific Elective (DSE) | 4 | Foundations of Organisational Behaviour, Individual Behavior (Perception, Learning), Group Dynamics and Team Building, Leadership and Motivation Theories, Organisational Culture and Change Management |
| BHB205C24 | Financial Services | Discipline Specific Elective (DSE) | 4 | Indian Financial System Structure, Merchant Banking and Issue Management, Leasing and Hire Purchase Finance, Factoring and Forfaiting, Venture Capital and Mutual Funds |
| BHB205C25 | Consumer Behavior | Discipline Specific Elective (DSE) | 4 | Introduction to Consumer Behavior, Consumer Decision Making Process, Individual Determinants of Behavior, Group and Cultural Influences, Consumer Research and Marketing Strategies |
| BHB205GE01 | Project | Generic Elective (GE) | 2 | Identification of Research Problem, Literature Review and Objectives, Methodology and Data Collection, Data Analysis and Interpretation, Report Writing and Presentation |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BHB206C26 | Strategic Management | Core | 4 | Introduction to Strategic Management, Strategic Analysis (SWOT, PESTEL), Strategy Formulation, Strategy Implementation, Strategic Control and Evaluation |
| BHB206C27 | International Financial Reporting Standards (IFRS) | Discipline Specific Elective (DSE) | 4 | Introduction to IFRS and Global Harmonization, Framework for Financial Reporting, IFRS for Presentation of Financial Statements, Recognition and Measurement of Assets, Revenue from Contracts with Customers (IFRS 15) |
| BHB206C28 | Retail Management | Discipline Specific Elective (DSE) | 4 | Introduction to Retailing, Retail Formats and Theories, Retail Location and Layout, Merchandise Management, Retail Pricing and Promotion Strategies |
| BHB206C29 | Risk Management | Discipline Specific Elective (DSE) | 4 | Introduction to Risk Management, Types of Risks (Financial, Operational), Risk Identification and Measurement, Risk Mitigation Strategies, Enterprise Risk Management (ERM) |
| BHB206C30 | Indian Financial System | Discipline Specific Elective (DSE) | 4 | Structure of Indian Financial System, Financial Institutions (Banking, Non-Banking), Financial Markets (Money, Capital, Forex), Financial Instruments, Financial Sector Reforms in India |
| BHB206GE02 | Internship | Generic Elective (GE) | 2 | Practical Industry Exposure, Application of Classroom Knowledge, Professional Skill Development, Problem-solving in Real-world Scenarios, Internship Report and Presentation |




