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B-COM in General at The National College, Jayanagar, Bengaluru
Bengaluru, Karnataka
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About the Specialization
What is General at The National College, Jayanagar, Bengaluru Bengaluru?
This Bachelor of Commerce B.Com program at The National Degree College focuses on providing a comprehensive understanding of business, finance, accounting, and management principles. It prepares students for diverse roles in the Indian commercial landscape, emphasizing practical skills and theoretical knowledge relevant to emerging economic trends. The program is designed to develop analytical and problem-solving abilities crucial for navigating the dynamic Indian business environment.
Who Should Apply?
This program is ideal for high school graduates with a keen interest in business operations, financial markets, and corporate governance. It also caters to individuals aspiring to become chartered accountants, financial analysts, marketing professionals, or entrepreneurs within India. Specific prerequisite backgrounds typically include a 10+2 qualification, preferably with a commerce background, demonstrating aptitude for numerical analysis and critical thinking.
Why Choose This Course?
Graduates of this program can expect to pursue various India-specific career paths such as accountants, tax consultants, financial planners, auditors, and business analysts. Entry-level salaries in India typically range from INR 2.5 LPA to 4.5 LPA, with experienced professionals earning significantly higher. The program aligns with professional certifications like CA, CS, and CMA, offering strong growth trajectories in Indian companies and multinational corporations operating in India.
Student Success Practices
Foundation Stage
Master Core Accounting & Management Fundamentals- (Semester 1-2)
Focus on building a strong conceptual understanding of foundational subjects like Financial Accounting, Corporate Accounting, Business Organization, and Marketing. Utilize textbooks, online tutorials, and consistent practice problems. This forms a critical base for advanced commerce subjects and prepares for future professional examinations.
Tools & Resources
Core textbooks, Khan Academy, YouTube educational channels, Practice problem sets
Career Connection
A strong foundation ensures academic excellence and simplifies understanding complex topics, which is crucial for entry-level accounting and management roles and clearing professional exams.
Develop Strong Communication & Language Skills- (Semester 1-2)
Actively participate in English language classes, business communication workshops, and college debate or public speaking clubs. Engage in regular writing practice, presentations, and group discussions. Proficiency in both written and oral communication is paramount for corporate roles, client interactions, and overall professional growth in India.
Tools & Resources
Grammarly, Toastmasters International (if available), Business communication guides
Career Connection
Effective communication is a key differentiator in placements, aiding in interviews, team collaboration, and client management within Indian companies.
Acquire Basic Computer Applications & Productivity Skills- (Semester 1-2)
Gain hands-on experience with essential productivity software like Microsoft Office Suite (Excel, Word, PowerPoint) and introductory accounting software such as Tally. Seek out college workshops or online courses to build proficiency. These skills are fundamental for data management, report generation, and basic financial operations in any Indian business environment.
Tools & Resources
Microsoft Office Suite, Tally ERP 9/Prime software, NPTEL courses for basics
Career Connection
These technical skills are entry-level requirements across most commerce-related job profiles, enabling efficient task completion and data handling.
Intermediate Stage
Acquire Practical Skills in Taxation & Financial Management- (Semester 3-5)
Deepen understanding of Income Tax and GST regulations, alongside core Financial Management concepts. Utilize case studies, tax filing software simulations, and participate in virtual stock market or investment games. This focused practical application prepares students for specialized roles in tax advisory, financial planning, and corporate finance within India''''s regulatory framework.
Tools & Resources
Income Tax Act, GST Portal, Financial Express, Stock market simulators
Career Connection
Specialized knowledge in taxation and finance is highly valued for roles as tax consultants, financial analysts, and corporate finance executives, ensuring compliance and strategic financial decisions.
Engage in Industry-Relevant Skill Enhancement Courses- (Semester 3-5)
Actively choose and pursue Skill Enhancement Courses (SECs) such as Advanced Excel, Business Analytics, or Financial Modeling. Participate in college workshops, seek certifications, and undertake mini-projects related to these areas. These specialized skills are highly valued by Indian employers for data-driven decision-making, financial acumen, and improved employability.
Tools & Resources
Coursera/edX for certifications, LinkedIn Learning, Data analytics platforms
Career Connection
Developing these advanced skills makes graduates highly competitive for analytical roles, providing a practical edge in a data-centric job market.
Participate in Internships & Live Projects- (Semester 3-5)
Actively seek out internships with accounting firms, banks, financial institutions, or corporate finance departments during semester breaks. Volunteer for or pursue live projects offered by faculty or industry partners to apply theoretical knowledge, understand organizational dynamics, and build valuable professional networks within the Indian job market.
Tools & Resources
College placement cell, LinkedIn, Internshala, Company websites
Career Connection
Internships provide crucial real-world experience, enhancing resume value and often leading to pre-placement offers or direct job opportunities, especially in local Bengaluru firms.
Advanced Stage
Intensive Placement & Interview Preparation- (Semester 6)
Focus on refining resumes, practicing mock interviews, and actively participating in college placement drives. Attend career counseling sessions to understand specific industry expectations and tailor preparation for roles in leading Indian companies and multinational corporations operating in India. Develop strong soft skills alongside technical knowledge.
Tools & Resources
College career services, Mock interview platforms, Aptitude test preparation books
Career Connection
Comprehensive preparation significantly increases the chances of securing desirable placements immediately after graduation in diverse commerce sectors.
Master Advanced Financial & Management Accounting Skills- (Semester 6)
Gain mastery in Advanced Corporate Accounting, Auditing principles, and Management Accounting techniques. Undertake real-world audit simulations, prepare detailed financial reports, and analyze complex financial scenarios. This deepens expertise for high-demand roles in audit, controllership, financial analysis, and strategic financial management.
Tools & Resources
Professional accounting standards (IND AS), Auditing pronouncements, Case studies from IIM/ISB
Career Connection
This advanced knowledge is essential for pursuing roles as auditors, financial controllers, and management consultants, commanding higher responsibility and remuneration.
Explore Entrepreneurship & Project Management- (Semester 6)
Engage with college entrepreneurship cells, participate in startup incubation programs, and attend workshops on project management. Develop a comprehensive business plan or manage a small-scale project, focusing on problem-solving and execution. This cultivates an entrepreneurial mindset and equips students with valuable skills for venturing into India''''s vibrant startup ecosystem or managing projects in established firms.
Tools & Resources
NITI Aayog startup initiatives, Project management software (e.g., Trello), Startup India platform
Career Connection
These skills prepare graduates to innovate, lead projects, or even launch their own ventures, contributing to India''''s economic growth and creating employment.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 or equivalent examination from a recognized board/university.
Duration: 3 years (6 semesters) for B.Com Degree; option for 4th year (8 semesters) for B.Com (Honours/Honours with Research) under NEP 2020
Credits: 118 Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| IL1.1 | Indian Language (Kannada/Hindi/Sanskrit/Urdu/Tamil/Telugu/Malayalam) | Ability Enhancement Compulsory Course (AECC) | 3 | Language Grammar and Usage, Literary Texts and Comprehension, Written and Oral Communication, Cultural Context of Language |
| EN1.2 | English | Ability Enhancement Compulsory Course (AECC) | 3 | Grammar and Composition, Reading Comprehension, Basic Communication Skills, Introduction to Literary Forms |
| DSC 1.3 | Financial Accounting | Major Core (Discipline Specific Core) | 4 | Accounting Principles and Concepts, Preparation of Final Accounts, Consignment and Joint Venture Accounts, Depreciation Accounting, Branch and Departmental Accounts |
| DSC 1.4 | Business Organisation and Management | Major Core (Discipline Specific Core) | 4 | Nature and Forms of Business Organization, Principles of Management, Planning and Decision Making, Organizing and Staffing, Directing and Controlling Functions |
| OE 1.5 | Open Elective (e.g., E-Commerce) | Open Elective | 3 | To be chosen by student from available options |
| SEC 1.6 | Computer Applications in Business (Tally/GST) | Skill Enhancement Course (SEC) | 2 | Tally ERP software fundamentals, GST compliance and accounting, Payroll and Inventory Management in Tally, Basic data entry and report generation |
| VEC 1.7 | Vocational Education Course | Vocational Education Course (VEC) | 3 | To be chosen by student from available options |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| IL2.1 | Indian Language (Kannada/Hindi/Sanskrit/Urdu/Tamil/Telugu/Malayalam) | Ability Enhancement Compulsory Course (AECC) | 3 | Advanced Grammar and Syntax, Literary Appreciation, Professional Communication in Indian Language, Translation and Interpretation |
| EN2.2 | English | Ability Enhancement Compulsory Course (AECC) | 3 | Business Communication, Report Writing and Drafting, Presentation Skills, Group Discussions and Interview Techniques |
| DSC 2.3 | Corporate Accounting | Major Core (Discipline Specific Core) | 4 | Accounting for Share Capital, Debentures and their Redemption, Preparation of Company Final Accounts, Amalgamation and Absorption of Companies, Internal Reconstruction |
| DSC 2.4 | Marketing Management | Major Core (Discipline Specific Core) | 4 | Introduction to Marketing, Marketing Mix Strategies, Product and Brand Management, Pricing Decisions, Promotion and Distribution Channels |
| OE 2.5 | Open Elective (e.g., Human Resource Management) | Open Elective | 3 | To be chosen by student from available options |
| SEC 2.6 | Advanced Excel / Financial Literacy | Skill Enhancement Course (SEC) | 2 | Advanced Excel Functions, Data Analysis and Visualization in Excel, Personal Financial Planning, Investment Basics and Budgeting |
| VEC 2.7 | Vocational Education Course | Vocational Education Course (VEC) | 3 | To be chosen by student from available options |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 3.1 | Income Tax | Major Core (Discipline Specific Core) | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, House Property, Profits and Gains of Business/Profession, Capital Gains and Other Sources, Deductions from Gross Total Income |
| DSC 3.2 | Cost Accounting | Major Core (Discipline Specific Core) | 4 | Introduction to Cost Accounting, Material Costing and Inventory Control, Labour Costing and Overheads, Methods of Costing (Job, Batch, Process), Activity Based Costing |
| OE 3.3 | Open Elective (e.g., Entrepreneurship Development) | Open Elective | 3 | To be chosen by student from available options |
| SEC 3.4 | Business Analytics/Data Science for Business | Skill Enhancement Course (SEC) | 2 | Introduction to Business Analytics, Data Collection and Preparation, Descriptive Statistics and Data Visualization, Basic Predictive Modeling, Tools like R/Python basics |
| VEC 3.5 | Vocational Education Course | Vocational Education Course (VEC) | 3 | To be chosen by student from available options |
| AECC 3.6 | Constitution of India and Human Rights / Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Indian Constitution Features, Fundamental Rights and Duties, Environmental Protection Acts, Ecology and Ecosystems, Sustainable Development Goals |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 4.1 | Goods and Services Tax (GST) | Major Core (Discipline Specific Core) | 4 | Introduction to GST Law, Levy and Collection of GST, Input Tax Credit Mechanism, Time and Value of Supply, Registration and Tax Invoice, Returns and E-way Bill |
| DSC 4.2 | Financial Management | Major Core (Discipline Specific Core) | 4 | Scope of Financial Management, Capital Budgeting Decisions, Working Capital Management, Cost of Capital, Leverage Analysis, Dividend Policy |
| OE 4.3 | Open Elective (e.g., Banking and Insurance) | Open Elective | 3 | To be chosen by student from available options |
| SEC 4.4 | Professional Ethics and Human Values / Cyber Security | Skill Enhancement Course (SEC) | 2 | Ethical Theories and Dilemmas, Corporate Governance and Social Responsibility, Introduction to Cyber Security, Data Privacy and Protection, Cybercrimes and Legal Frameworks |
| VEC 4.5 | Vocational Education Course | Vocational Education Course (VEC) | 3 | To be chosen by student from available options |
| AECC 4.6 | Indian Constitution & Human Rights / Environmental Studies (whichever not chosen in Sem 3) | Ability Enhancement Compulsory Course (AECC) | 2 | Pillars of Indian Democracy, Human Rights Movements and Laws, Biodiversity and Conservation, Pollution Control and Management, Climate Change Impact and Mitigation |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 5.1 | Advanced Corporate Accounting | Major Core (Discipline Specific Core) | 4 | Valuation of Goodwill and Shares, Accounting for Amalgamation (AS-14), Consolidated Financial Statements, Accounting for Banking Companies, Accounting for Insurance Companies |
| DSC 5.2 | Auditing | Major Core (Discipline Specific Core) | 4 | Fundamentals of Auditing, Types of Audit and Auditor, Internal Control System, Vouching and Verification, Audit Report and Professional Ethics |
| DSE 5.3 | Discipline Specific Elective (e.g., Investment Management) | Discipline Specific Elective (DSE) | 3 | Investment Avenues and Objectives, Risk and Return Analysis, Portfolio Management, Security Analysis and Valuation, Mutual Funds and Derivatives |
| DSE 5.4 | Discipline Specific Elective (e.g., International Business) | Discipline Specific Elective (DSE) | 3 | Global Business Environment, Theories of International Trade, Foreign Exchange Market, International Marketing Strategies, Global Financial Institutions |
| OE 5.5 | Open Elective | Open Elective | 3 | To be chosen by student from available options |
| SEC 5.6 | Business Communication and Presentation Skills | Skill Enhancement Course (SEC) | 2 | Effective Written Communication, Oral Presentation Techniques, Public Speaking and Body Language, Interview Preparation Strategies, Negotiation Skills |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC 6.1 | Management Accounting | Major Core (Discipline Specific Core) | 4 | Introduction to Management Accounting, Fund Flow and Cash Flow Statements, Budgetary Control, Standard Costing and Variance Analysis, Marginal Costing and Decision Making |
| DSC 6.2 | Quantitative Techniques for Business | Major Core (Discipline Specific Core) | 4 | Linear Programming, Transportation and Assignment Problems, Network Analysis (PERT/CPM), Decision Theory, Game Theory, Simulation |
| DSE 6.3 | Discipline Specific Elective (e.g., Financial Markets and Institutions) | Discipline Specific Elective (DSE) | 3 | Indian Financial System Overview, Money Market Operations, Capital Market Instruments, Stock Exchanges and SEBI, Financial Institutions (Banks, NBFCs) |
| DSE 6.4 | Discipline Specific Elective (e.g., Human Resource Management) | Discipline Specific Elective (DSE) | 3 | Introduction to Human Resource Management, HR Planning and Job Analysis, Recruitment and Selection, Training and Development, Performance Appraisal and Compensation |
| OE 6.5 | Open Elective | Open Elective | 3 | To be chosen by student from available options |
| SEC 6.6 | Entrepreneurship Development / Project Management | Skill Enhancement Course (SEC) | 2 | Concept of Entrepreneurship, Business Plan Preparation, Startup Ecosystem in India, Project Life Cycle Management, Project Risk and Quality Management |
