

BCOM in Accounting And Finance at Sri Ramakrishna College of Arts and Science (Autonomous)


Coimbatore, Tamil Nadu
.png&w=1920&q=75)
About the Specialization
What is Accounting and Finance at Sri Ramakrishna College of Arts and Science (Autonomous) Coimbatore?
This B.Com Accounting and Finance program at Sri Ramakrishna College of Arts and Science focuses on equipping students with comprehensive knowledge and practical skills in financial accounting, corporate finance, taxation, and investment management. It is meticulously designed to meet the evolving demands of the Indian financial sector, preparing graduates for a wide array of roles in a dynamic economic landscape.
Who Should Apply?
This program is ideal for higher secondary graduates passionate about numbers, financial markets, and business operations, seeking a strong foundation in commerce. It caters to aspiring accountants, financial analysts, tax consultants, and investment professionals who aim to build successful careers in India''''s burgeoning financial and corporate sectors.
Why Choose This Course?
Graduates of this program can expect promising career paths in auditing, taxation, financial analysis, banking, and wealth management across India. Entry-level salaries typically range from INR 2.5 Lakhs to 4.5 Lakhs per annum, with significant growth potential. The curriculum aligns with requirements for professional certifications like CA, CMA, and CS, enhancing career trajectories in Indian companies.

Student Success Practices
Foundation Stage
Master Core Accounting Principles- (Semester 1-2)
Dedicate time to thoroughly understand fundamental accounting concepts, double-entry bookkeeping, and financial statement preparation. Regularly solve problems from textbooks and previous year question papers. Join study groups to clarify doubts and reinforce learning of Financial Accounting and Business Economics.
Tools & Resources
Textbooks, Reference Books, Online accounting tutorials (e.g., Khan Academy), College Library resources, Peer study groups
Career Connection
A strong foundation ensures ease in subsequent advanced accounting subjects and is crucial for entry-level accounting and bookkeeping roles in any Indian enterprise.
Enhance Business Communication & Digital Literacy- (Semester 1-2)
Actively participate in communication skills sessions, practice public speaking, and improve written English for business contexts. Simultaneously, gain hands-on proficiency in MS Office (Excel for data analysis) and Tally ERP, as these are indispensable tools in modern Indian businesses.
Tools & Resources
MS Office Suite, Tally ERP 9 practice software, English language learning apps, College''''s language lab
Career Connection
Effective communication and digital skills are non-negotiable for client interactions, reporting, and efficient operations in any finance or accounting role, boosting employability.
Build a Strong Academic Network- (Semester 1-2)
Engage with professors during office hours for deeper insights and mentorship. Connect with senior students for academic guidance and understanding of industry expectations. Participate in college clubs and academic events to broaden perspectives beyond the classroom.
Tools & Resources
Faculty office hours, Alumni network events, College academic clubs (e.g., Commerce Club)
Career Connection
Networking opens doors to internship opportunities, mentorship, and a better understanding of potential career paths and challenges in the Indian job market.
Intermediate Stage
Apply Theoretical Knowledge through Practical Exercises- (Semester 3-4)
Focus on practical applications of Corporate Accounting, Business Law, and Business Statistics. Solve case studies, engage in mock court sessions (if available), and use statistical software for data analysis. Relate theoretical concepts to current Indian business news and scenarios.
Tools & Resources
Case study books, Legal case brief databases, MS Excel, R/Python for statistics, Business newspapers (e.g., Economic Times)
Career Connection
Practical application skills are highly valued by Indian employers, particularly in roles requiring financial reporting, compliance, and market analysis, preparing you for real-world challenges.
Explore Entrepreneurship and Financial Planning- (Semester 3-4)
Utilize the Entrepreneurship Development subject to draft a mock business plan, understanding the Indian startup ecosystem. For Financial Literacy/Tax Planning, begin managing personal finances, researching investment options, and learning basic tax filing procedures relevant to India.
Tools & Resources
Startup India portal, SEBI investor education resources, Income Tax India website, Financial planning apps
Career Connection
These skills are vital for personal wealth management, career growth, and even for starting one''''s own venture or advising clients in the Indian financial services sector.
Develop Research and Analytical Skills- (Semester 3-4)
Engage deeply with the Research Methodology subject. Identify a relevant business problem, conduct preliminary research using institutional library resources, and analyze data to draw conclusions. This builds a foundation for the final year project.
Tools & Resources
College library databases (JSTOR, EBSCO), NPTEL courses on research methodology, Survey tools (Google Forms)
Career Connection
Strong research and analytical capabilities are critical for roles in market research, financial analysis, and academic pursuits, making you a more valuable asset to Indian firms.
Advanced Stage
Gain Industry Exposure through Internships and Projects- (Semester 5-6)
Actively seek internships in accounting firms, banks, or finance departments of companies in Coimbatore or major Indian cities during breaks. For the Project Work, choose a topic with practical relevance to Indian businesses, gather real-world data, and seek faculty guidance.
Tools & Resources
College placement cell, Internshala, LinkedIn for internships, Company annual reports, Mentors
Career Connection
Internships provide invaluable practical experience, industry contacts, and often lead to pre-placement offers, significantly enhancing employability in the competitive Indian job market.
Specialize and Prepare for Professional Certifications- (Semester 5-6)
Deep dive into specialization subjects like Cost Accounting, Income Tax, GST, Auditing, and Investment Management. Simultaneously, explore preparatory courses or materials for professional certifications (CA, CMA, CS, NISM) that align with career aspirations in India.
Tools & Resources
Professional body websites (ICAI, ICMAI), Coaching institutes, Mock exams, Specialized textbooks
Career Connection
Professional certifications are highly regarded in India''''s accounting and finance sectors, providing a significant competitive edge and opening doors to higher-paying and specialized roles.
Develop Advanced Financial Acumen and Interview Skills- (Semester 5-6)
Focus on understanding the nuances of Financial Management and Investment Management. Participate in mock interviews, group discussions, and aptitude tests organized by the college. Stay updated on current economic affairs and financial news in India.
Tools & Resources
Business magazines (e.g., Business India), Financial news portals (e.g., Livemint, Moneycontrol), College career services, Interview prep books
Career Connection
Strong financial acumen, combined with polished interview skills, are crucial for securing placements in top Indian financial institutions and corporate roles, demonstrating readiness for the professional world.
Program Structure and Curriculum
Eligibility:
- Candidates for admission must have passed the Higher Secondary Examination (10+2) conducted by the Government of Tamil Nadu or an equivalent examination, with Commerce and Accountancy as subjects. Various other commerce-related subject combinations are also accepted for eligibility.
Duration: 3 years (6 semesters)
Credits: 165 Credits
Assessment: Internal: 25%, External: 75%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 23CFL01 | Tamil-I / Other Languages | Language | 2 | Classical and Modern Tamil Poetry, Short Stories and Literary Essays, Grammar and Syntax, Composition and Translation, Cultural and Social Themes |
| 23CEL01 | English-I | Language | 2 | Basic English Grammar, Reading Comprehension Skills, Paragraph and Essay Writing, Introduction to Business Communication, Vocabulary Building and Usage |
| 23CAC01 | Financial Accounting - I | Core | 6 | Introduction to Accounting and Basic Concepts, Double Entry System and Accounting Cycle, Subsidiary Books and Ledger Posting, Trial Balance and Rectification of Errors, Final Accounts of Sole Traders |
| 23CAC02 | Business Economics | Core | 6 | Nature and Scope of Business Economics, Demand Analysis and Forecasting, Production Function and Cost Analysis, Market Structures and Pricing Strategies, Macroeconomic Indicators and Business Cycles |
| 23CAA01 | Indian Business Environment | Allied | 4 | Economic and Political Environment in India, Socio-Cultural and Technological Environment, Industrial Policy and Economic Reforms, Public and Private Sector Roles, Business Ethics and Social Responsibility |
| 23CEVS01 | Environmental Studies | Part IV | 2 | Concept and Scope of Environmental Studies, Ecosystems and Natural Resources, Environmental Pollution and Control, Biodiversity and Conservation, Sustainable Development and Environmental Legislation |
| 23CACS01 | Spoken and Communication Skills | Skill Based Subject | 2 | Basics of Effective Communication, Verbal and Non-verbal Communication, Active Listening and Public Speaking, Group Discussion Techniques, Interview Skills and Body Language |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 23CFL02 | Tamil-II / Other Languages | Language | 2 | Ancient and Medieval Literature, Drama and Folk Arts, Advanced Grammar and Figures of Speech, Journalism and Media Writing, Regional Literary Traditions |
| 23CEL02 | English-II | Language | 2 | Advanced Grammar and Punctuation, Report Writing and Official Correspondence, Developing Presentation Skills, Reading for Specific Purposes, Soft Skills for Workplace Readiness |
| 23CAC03 | Financial Accounting - II | Core | 6 | Consignment Accounts, Joint Venture Accounts, Branch Accounts (Dependent & Independent), Departmental Accounts, Hire Purchase and Installment Systems |
| 23CAC04 | Principles of Marketing | Core | 6 | Nature and Scope of Marketing, Marketing Environment Analysis, Consumer Behavior and Market Segmentation, Product Life Cycle and Branding Strategies, Pricing Decisions and Distribution Channels |
| 23CAA02 | Computer Applications in Business (Practical) | Allied | 4 | MS Word for Document Creation and Formatting, MS Excel for Data Management and Analysis, MS PowerPoint for Effective Presentations, Internet and E-mail Management, Introduction to Tally ERP 9 for Accounting |
| 23CVE01 | Value Education | Part IV | 2 | Introduction to Ethics and Values, Human Rights and Duties, Role of Religion and Spirituality in Values, Professional Ethics and Social Responsibility, Promoting Harmony and National Integration |
| 23CACS02 | Office Automation | Skill Based Subject | 2 | Word Processing Techniques, Spreadsheet for Office Tasks, Database Management Basics (MS Access), Presentation Graphics, Office Management Tools and Practices |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 23CFL03 | Tamil-III / Other Languages | Language | 2 | Modern Prose and Short Fiction, Literary Movements and Critics, Applied Grammar and Stylistics, Creative Writing and Expression, Debate and Discussion Skills |
| 23CEL03 | English-III | Language | 2 | Advanced Business Correspondence, Resume and Cover Letter Writing, Interview Preparation and Techniques, Cross-cultural Communication, Negotiation and Conflict Resolution |
| 23CAC05 | Corporate Accounting - I | Core | 6 | Company Formation and Share Capital, Issue and Forfeiture of Shares, Issue and Redemption of Debentures, Final Accounts of Companies, Accounting for Amalgamation |
| 23CAC06 | Business Law | Core | 6 | Indian Contract Act, 1872 (Essentials, Types, Discharge), Sale of Goods Act, 1930 (Conditions, Warranties), Indian Partnership Act, 1932 (Formation, Dissolution), Negotiable Instruments Act, 1881 (Cheques, Bills, Promissory Notes), Consumer Protection Act, 2019 |
| 23CAA03 | Principles of Management | Allied | 4 | Nature and Significance of Management, Planning and Decision Making, Organizing and Departmentation, Staffing and Directing Functions, Controlling and Coordination |
| 23CANE01 | Financial Literacy | Non-Major Elective | 2 | Introduction to Personal Financial Planning, Budgeting and Saving Strategies, Basic Investment Avenues (FDs, PPF, Gold), Insurance Products and Risk Management, Digital Payments and Cybersecurity |
| 23CACS03 | Entrepreneurship Development | Skill Based Subject | 2 | Concept and Qualities of an Entrepreneur, Role of Entrepreneurship in Economic Development, Business Idea Generation and Opportunity Analysis, Business Plan Formulation and Project Report, Government Schemes for Startups in India |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 23CFL04 | Tamil-IV / Other Languages | Language | 2 | Modern Essays and Literary Criticism, Media and Communication Studies, Translation Theory and Practice, Folklore and Oral Traditions, Researching Tamil Literature |
| 23CEL04 | English-IV | Language | 2 | Advanced Public Speaking, Debate and Critical Analysis, Professional Etiquette and Protocol, Teamwork and Collaboration Skills, Interpersonal Communication Strategies |
| 23CAC07 | Corporate Accounting - II | Core | 6 | Internal and External Reconstruction of Companies, Accounting for Holding Companies (Consolidated Accounts), Liquidation of Companies, Valuation of Goodwill and Shares, Banking and Insurance Companies Accounts |
| 23CAC08 | Banking and Insurance | Core | 6 | Commercial Banks and their Functions, Reserve Bank of India and Monetary Policy, E-Banking and Digital Payment Systems, Principles of Insurance and Contracts, Life and General Insurance Products |
| 23CAA04 | Business Statistics | Allied | 4 | Collection, Classification and Tabulation of Data, Measures of Central Tendency, Measures of Dispersion and Skewness, Correlation and Regression Analysis, Index Numbers and Time Series Analysis |
| 23CANE02 | Tax Planning | Non-Major Elective | 2 | Introduction to Income Tax Act, 1961, Income from Salary and House Property, Profits and Gains of Business or Profession, Capital Gains and Income from Other Sources, Deductions from Gross Total Income (Chapter VI-A) |
| 23CACS04 | Research Methodology | Skill Based Subject | 2 | Meaning and Types of Research, Research Process and Formulation of Research Problem, Research Design and Hypothesis Testing, Methods of Data Collection (Primary & Secondary), Report Writing and Research Ethics |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 23CAC09 | Cost Accounting | Core | 6 | Elements of Cost and Cost Sheet, Material Cost Control and Inventory Management, Labour Cost Control and Wage Payment Systems, Overhead Absorption and Allocation, Methods of Costing (Job, Process, Contract, Batch) |
| 23CAC10 | Income Tax Law and Practice | Core | 6 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Computation of Income under Five Heads, Deductions under Chapter VI-A, Assessment of Individuals |
| 23CAC11 | Management Accounting | Core | 6 | Introduction to Management Accounting, Financial Statement Analysis and Interpretation, Ratio Analysis and its Applications, Fund Flow and Cash Flow Statements, Budgetary Control and Variance Analysis |
| 23CAC12 | E-Commerce | Core | 6 | Introduction to E-Commerce and its Business Models, E-Commerce Infrastructure and Technologies, E-Payment Systems and Gateways, E-Marketing and Advertising Strategies, Legal and Security Issues in E-Commerce |
| 23CADSE1A | Auditing | Discipline Specific Elective | 4 | Principles and Objectives of Auditing, Internal Control, Internal Check, and Internal Audit, Vouching and Verification of Assets & Liabilities, Company Audit and Auditor''''s Report, Investigation and Professional Ethics |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| 23CAC13 | Financial Management | Core | 6 | Objectives and Scope of Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital and Capital Structure, Working Capital Management, Dividend Policy Decisions |
| 23CAC14 | Goods and Services Tax (GST) | Core | 6 | Introduction to GST in India (CGST, SGST, IGST, UTGST), Levy and Collection of GST, Time and Value of Supply, Input Tax Credit Mechanism, GST Registration, Returns, and Refunds |
| 23CAC15 | Investment Management | Core | 6 | Investment Environment and Avenues, Risk and Return Analysis, Fundamental Analysis of Securities, Technical Analysis Principles, Portfolio Management and Performance Evaluation |
| 23CADSE2B | Wealth Management | Discipline Specific Elective | 4 | Introduction to Wealth Management and Financial Planning, Investment Products for Wealth Creation, Retirement Planning and Pension Funds, Estate Planning and Wills, Risk Management and Insurance Planning |
| 23CACPR1 | Project Work | Core - Project | 6 | Project Identification and Problem Formulation, Research Design and Methodology, Data Collection and Analysis (Qualitative & Quantitative), Report Writing and Documentation, Viva-Voce Examination and Presentation |
| 23CAEA01 | Extension Activities | Part V | 1 | Community Engagement Programs, Social Service Initiatives, Environmental Awareness Campaigns, Health and Wellness Workshops, Leadership and Volunteerism |




