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B-COM in Accountancy at Sri Sai College for Women
Bengaluru, Karnataka
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About the Specialization
What is Accountancy at Sri Sai College for Women Bengaluru?
This Accountancy program at Sri Sai College for Women, Bengaluru, focuses on developing skilled professionals for the dynamic financial and accounting sectors. Leveraging the robust curriculum of Bengaluru City University, it integrates theoretical knowledge with practical applications, preparing students for diverse roles in corporate finance, taxation, auditing, and financial reporting. The program is designed to meet the growing demand for qualified accounting professionals in India.
Who Should Apply?
This program is ideal for ambitious 10+2 graduates with a strong aptitude for numbers and financial analysis. It caters to students aspiring to build careers as chartered accountants, financial analysts, tax consultants, or auditors. Individuals seeking a solid foundation in commerce with a clear specialization path from the start will find this program highly beneficial for their professional journey.
Why Choose This Course?
Graduates of this program can expect to secure roles in various Indian industries, including IT/ITES, manufacturing, banking, and consulting firms. Entry-level salaries typically range from INR 2.5 to 4.5 lakhs annually, with significant growth potential for experienced professionals. The curriculum aligns with requirements for professional certifications like CA, CMA, and CS, enhancing career trajectories in prominent Indian companies.
Student Success Practices
Foundation Stage
Master Financial Accounting Fundamentals- (Semester 1-2)
Diligently focus on core accounting principles and procedures (Journal, Ledger, Final Accounts). Utilize online tutorials from platforms like ICAI''''s free resources or NPTEL. Practice problem-solving daily to build a strong base.
Tools & Resources
Tally ERP.9 tutorials, AccountingCoach.com, Previous year question papers
Career Connection
Strong fundamentals are essential for all accounting roles and are heavily tested in campus recruitment drives and professional exams like CA Foundation or IPCC.
Develop Quantitative and Digital Fluency- (Semester 1-2)
Build a solid base in business mathematics, statistics, and essential computer applications like MS Excel. Attend workshops on spreadsheet modeling and data handling. Regular practice with Tally software is also crucial.
Tools & Resources
Coursera/edX courses on Excel for Business, Khan Academy for Business Math, Tally accounting software practice
Career Connection
These skills are non-negotiable for modern accounting and finance roles, enhancing efficiency and analytical capabilities for data-driven decisions in the Indian market.
Cultivate Effective Study Habits and Peer Learning- (Semester 1-2)
Form study groups to discuss complex topics and clarify doubts. Regularly revise concepts and attempt mock tests. Seek guidance from faculty mentors on challenging subjects to deepen understanding and improve retention.
Tools & Resources
Collaborative online platforms (Google Docs), College library resources, Faculty office hours
Career Connection
Fosters a deeper understanding, improves problem-solving abilities, and builds a professional network valuable for future career support and collaborations.
Intermediate Stage
Gain Expertise in Taxation (Income Tax & GST)- (Semester 3-5)
Deep dive into the intricacies of Income Tax and Goods and Services Tax laws. Follow real-time budget updates and amendments. Complete basic certification courses on taxation offered by professional bodies.
Tools & Resources
Official Income Tax Department website, GSTN portal, Taxmann publications, Online tax portals
Career Connection
Taxation is a specialized and in-demand area in India, offering lucrative roles as tax consultants, compliance officers, and financial advisors in various firms.
Apply Cost Accounting and Auditing Concepts Practically- (Semester 4-5)
Seek opportunities for mini-projects involving cost analysis for small businesses or participate in mock audit exercises. Understand the practical application of auditing standards and internal control systems.
Tools & Resources
Case studies from ICMAI/ICAI, Industry magazines, Local business visit (if feasible)
Career Connection
Crucial for roles in internal audit, cost control, and financial reporting, providing a hands-on understanding of business operations and financial integrity, valued by Indian companies.
Build Professional Network and Industry Exposure- (Semester 3-5)
Attend commerce department seminars, guest lectures by industry experts, and inter-college competitions. Explore networking events organized by professional bodies like ICAI student chapters in Bengaluru.
Tools & Resources
LinkedIn, College career fair, Professional body events
Career Connection
Opens doors for internship opportunities, mentorship, and insights into industry trends, essential for informed career planning and securing placements in competitive Indian job markets.
Advanced Stage
Undertake a Meaningful Internship and Project Work- (Semester 5 (internship), Semester 6 (project work))
Secure an internship in an accounting firm, corporate finance department, or a tax consultancy. Focus on applying learned concepts and developing practical problem-solving skills in a real-world setting.
Tools & Resources
College placement cell, Internship portals (Internshala, Naukri), Company websites
Career Connection
Provides invaluable real-world experience, enhances resume, and often leads to pre-placement offers, significantly boosting employability in the Indian corporate landscape.
Master Advanced Accounting Standards (IFRS, Indian AS)- (Semester 6-7)
Dedicate time to understanding International Financial Reporting Standards and Indian Accounting Standards. Practice their application through case studies and analysis of financial statements of Indian listed companies.
Tools & Resources
IFRS Foundation website, ICAI publications on accounting standards, Financial reports of listed Indian companies
Career Connection
Essential for roles in global financial reporting, multinational corporations operating in India, and advanced accounting positions, offering a competitive edge.
Prepare Rigorously for Placements and Professional Exams- (Semester 6-8)
Participate actively in placement training programs, mock interviews, and group discussions. Start preparing for professional certifications like CA, CMA, ACCA, or CS alongside academics to secure a strong career foundation.
Tools & Resources
Career services, Aptitude test preparation platforms, Professional body study materials
Career Connection
Direct path to securing desired job roles immediately after graduation and laying a strong foundation for a distinguished career in accounting and finance, highly sought after in India.
Program Structure and Curriculum
Eligibility:
- Pass in 10+2 / PUC II year examination from a recognized Board/University.
Duration: 4 years (8 semesters)
Credits: Approximately 176 credits (as per Bengaluru City University B.Com NEP 2020 guidelines) Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 1.1 | Financial Accounting | Discipline Specific Core | 4 | Introduction to Accounting, Accounting Cycle and Processes, Final Accounts of Sole Proprietorship, Accounts of Non-Trading Concerns, Depreciation and Inventory Valuation |
| DSC 1.2 | Business Studies | Discipline Specific Core | 4 | Nature and Forms of Business, Principles and Functions of Management, Business Environment and Ethics, Emerging Business Trends, Business Communication |
| DSC 1.3 | Fundamentals of Computer Applications | Discipline Specific Core | 4 | Computer Hardware and Software, Operating Systems and MS Office, Database Concepts, Internet and E-commerce, Basics of Accounting Software (Tally) |
| AEC 1.1 | Language I (Kannada/Sanskrit/Hindi/etc.) | Ability Enhancement Compulsory | 3 | Language Grammar, Prose and Poetry, Comprehension, Communication Skills, Cultural Context |
| AEC 1.2 | Language II (English) | Ability Enhancement Compulsory | 3 | Grammar and Vocabulary, Writing Skills, Reading Comprehension, Spoken English, Literary Texts |
| AECC 1 | Environmental Studies | Ability Enhancement Compulsory Course | 2 | Ecosystems and Biodiversity, Environmental Pollution, Natural Resources, Environmental Protection, Sustainable Development |
| SEC 1 | Digital Fluency | Skill Enhancement Course | 2 | Digital Literacy, Cyber Security Basics, Online Communication, Data Management, Digital Tools for Productivity |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 2.1 | Corporate Accounting | Discipline Specific Core | 4 | Company Accounts - Shares and Debentures, Redemption of Preference Shares/Debentures, Final Accounts of Companies, Valuation of Goodwill and Shares, Amalgamation and Liquidation of Companies |
| DSC 2.2 | Principles of Marketing | Discipline Specific Core | 4 | Introduction to Marketing Concepts, Marketing Environment and Consumer Behavior, Market Segmentation, Targeting, Positioning, Product and Pricing Decisions, Promotion and Distribution Decisions |
| DSC 2.3 | Quantitative Analysis for Business Decisions – I | Discipline Specific Core | 4 | Basic Mathematics for Business, Matrices and Determinants, Differential Calculus Applications, Integral Calculus Basics, Linear Programming Problems |
| AEC 2.1 | Language I (Kannada/Sanskrit/Hindi/etc.) | Ability Enhancement Compulsory | 3 | Advanced Grammar, Literary Analysis, Translation Practice, Creative Writing, Oral Communication |
| AEC 2.2 | Language II (English) | Ability Enhancement Compulsory | 3 | Advanced English Grammar, Report Writing, Presentation Skills, Critical Reading, Business Correspondence |
| AECC 2 | Constitution of India | Ability Enhancement Compulsory Course | 2 | Salient Features of Indian Constitution, Fundamental Rights and Duties, Directive Principles of State Policy, Union and State Legislature, Judiciary and Local Governance |
| SEC 2 | Health & Wellness | Skill Enhancement Course | 2 | Physical Health Basics, Mental Wellbeing, Nutrition and Diet, Stress Management, First Aid and Safety |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 3.1 | Advanced Corporate Accounting | Discipline Specific Core | 4 | Partnership Accounts (Admission, Retirement, Death), Dissolution of Partnership Firms, Branch and Departmental Accounts, Insolvency Accounts, Hire Purchase and Investment Accounts |
| DSC 3.2 | Income Tax – I | Discipline Specific Core | 4 | Introduction to Income Tax Act, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession |
| DSC 3.3 | Commercial Law | Discipline Specific Core | 4 | Indian Contract Act 1872 (Essentials, Offer, Acceptance), Consideration, Capacity of Parties, Free Consent, Discharge of Contract and Remedies for Breach, Special Contracts (Indemnity, Guarantee, Bailment), Sale of Goods Act 1930 |
| SEC 3 | Tally for Business | Skill Enhancement Course | 2 | Introduction to Tally ERP.9, Company Creation and Setup, Voucher Entries (Purchase, Sales, Payment), Ledger Accounts Management, Generating Financial Statements (Trial Balance, P&L, BS) |
| VSC 3 | Banking and Financial Services | Vocational Skill Course | 2 | Indian Banking System, Types of Banks and Accounts, Financial Products and Services, Digital Banking, Regulatory Framework |
| OE 3 | Open Elective (Interdisciplinary) | Open Elective | 3 |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 4.1 | Cost Accounting | Discipline Specific Core | 4 | Introduction to Cost Accounting, Elements of Cost (Material, Labour, Overheads), Methods of Costing (Job, Process, Contract), Reconciliation of Cost and Financial Accounts, Marginal Costing and Budgetary Control |
| DSC 4.2 | Income Tax – II | Discipline Specific Core | 4 | Capital Gains, Income from Other Sources, Clubbing of Income and Set-off of Losses, Deductions from Gross Total Income, Computation of Total Income and Tax Liability (Individuals) |
| DSC 4.3 | Entrepreneurship Development | Discipline Specific Core | 4 | Concept of Entrepreneurship, Entrepreneurial Characteristics and Types, Business Plan Preparation, Funding for Startups and MSME, Government Policies for Entrepreneurs |
| SEC 4 | Advanced Excel | Skill Enhancement Course | 2 | Advanced Functions (Lookup, Conditional, Text), Data Analysis Tools (Pivot Tables, Charts), Data Validation and Protection, Macro Recording Basics, Financial Modeling using Excel |
| VSC 4 | Insurance Fundamentals | Vocational Skill Course | 2 | Principles of Insurance, Life Insurance Products, General Insurance Products, IRDAI Regulations, Claims Management |
| OE 4 | Open Elective (Interdisciplinary) | Open Elective | 3 |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 5.1 | Auditing | Discipline Specific Core | 4 | Introduction to Auditing and Types, Audit Planning and Internal Control, Vouching and Verification, Company Audit and Auditor''''s Report, Special Audits (Cost, Management, Investigative) |
| DSE ACT 5.2 | Advanced Financial Management | Discipline Specific Elective (Accountancy) | 4 | Financial Planning and Forecasting, Capital Structure Decisions, Working Capital Management (Advanced), Dividend Theories and Policy, Advanced Capital Budgeting Techniques |
| DSE ACT 5.3 | Goods and Services Tax (GST) | Discipline Specific Elective (Accountancy) | 4 | Introduction to GST Laws, Levy and Collection of GST, Input Tax Credit Mechanism, Registration and Returns under GST, GST Council and Administration |
| INT 5.4 | Internship | Mandatory Internship | 4 | Practical Application of Accounting Principles, Industry Exposure, Professional Skill Development, Report Writing, Presentation Skills |
| OE 5 | Open Elective (Interdisciplinary) | Open Elective | 3 | |
| SEC 5 | Business Communication & Soft Skills | Skill Enhancement Course | 2 | Verbal and Non-verbal Communication, Presentation and Public Speaking, Interview Skills, Teamwork and Leadership, Professional Etiquette |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 6.1 | Management Accounting | Discipline Specific Core | 4 | Introduction to Management Accounting, Financial Statement Analysis (Ratio, Cash Flow), Fund Flow Statement and Working Capital Management, Budgetary Control and Standard Costing, Responsibility Accounting and Transfer Pricing |
| DSE ACT 6.2 | Advanced Income Tax | Discipline Specific Elective (Accountancy) | 4 | Advanced PGBP and Capital Gains, International Taxation, Double Taxation Avoidance Agreements (DTAA), Transfer Pricing Mechanisms, Recent Amendments in Income Tax Law |
| DSE ACT 6.3 | International Financial Reporting Standards (IFRS) | Discipline Specific Elective (Accountancy) | 4 | Introduction to IFRS and IASB Framework, Convergence of Indian GAAP with IFRS, IFRS for Presentation of Financial Statements, IFRS for Assets and Liabilities, Specific IFRS Applications (Revenue, Leases, Instruments) |
| PROJ 6.4 | Project Work | Mandatory Project | 4 | Research Design and Methodology, Data Collection and Analysis, Report Writing, Problem Solving, Presentation Skills |
| OE 6 | Open Elective (Interdisciplinary) | Open Elective | 3 | |
| SEC 6 | Data Analytics for Business | Skill Enhancement Course | 2 | Introduction to Business Analytics, Data Visualization, Descriptive Statistics, Predictive Modeling Basics, Tools for Data Analysis (e.g., R, Python basics) |
Semester 7
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSE ACT 7.1 | Advanced Auditing and Assurance | Discipline Specific Elective (Accountancy) | 4 | Audit Engagements and Professional Ethics, Company Audit (Advanced aspects), Audit of Banks and Insurance Companies, Forensic Audit and Internal Audit, Recent Developments in Auditing |
| DSE ACT 7.2 | Corporate Financial Accounting | Discipline Specific Elective (Accountancy) | 4 | Consolidated Financial Statements, Accounting for Amalgamations and Mergers, Share-based Payments (ESOPs), Financial Reporting for Specific Industries, Accounting Standards and IFRS Convergence |
| DSC 7.3 | Research Methodology and IPR | Discipline Specific Core | 4 | Introduction to Research and Research Design, Data Collection Methods and Sampling, Data Analysis Techniques (Quantitative & Qualitative), Report Writing and Documentation, Intellectual Property Rights and Ethics |
| OE 7 | Open Elective (Interdisciplinary) | Open Elective | 3 | |
| AEEC 7 | Ethics and Professionalism | Ability Enhancement Elective Course | 2 | Ethical Theories in Business, Corporate Governance, Professional Conduct, Social Responsibility, Decision Making with Integrity |
Semester 8
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSE ACT 8.1 | Strategic Financial Management | Discipline Specific Elective (Accountancy) | 4 | Financial Strategy Formulation, Portfolio Management and Investment Decisions, Mergers, Acquisitions and Corporate Restructuring, Risk Management and Derivatives, International Financial Management |
| DSE ACT 8.2 | Forensic Accounting | Discipline Specific Elective (Accountancy) | 4 | Introduction to Forensic Accounting, Financial Fraud Detection and Prevention, Forensic Audit Techniques, Cyber Forensics and Data Mining, Litigation Support and Expert Witness |
| DSC 8.3 | Advanced Research/Dissertation | Discipline Specific Core | 4 | In-depth Literature Review, Advanced Research Methodology, Data Analysis and Interpretation, Thesis Writing and Documentation, Viva Voce and Presentation |
| OE 8 | Open Elective (Interdisciplinary) | Open Elective | 3 | |
| AEEC 8 | Critical Thinking & Problem Solving | Ability Enhancement Elective Course | 2 | Logical Reasoning and Analysis, Problem Identification and Structuring, Decision Making Strategies, Creative Problem Solving, Argumentation and Persuasion |
