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B-COM in General at TRISHA COLLEGE OF COMMERCE AND MANAGEMENT
Dakshina Kannada, Karnataka
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About the Specialization
What is General at TRISHA COLLEGE OF COMMERCE AND MANAGEMENT Dakshina Kannada?
This General B.Com program at Trisha College of Commerce and Management focuses on providing a comprehensive understanding of business, finance, and accounting principles. Tailored to the dynamic Indian economy, the curriculum integrates theoretical knowledge with practical applications, preparing students for diverse roles in commerce and industry. It emphasizes core competencies essential for managing business operations effectively.
Who Should Apply?
This program is ideal for 10+2 graduates seeking entry into accounting, finance, or general management roles within the Indian market. It also suits individuals aiming to pursue professional qualifications like CA, CS, or CMA, providing a strong foundational base. Students with an aptitude for analytical thinking and a keen interest in business operations will thrive.
Why Choose This Course?
Graduates of this program can expect diverse India-specific career paths in sectors like banking, auditing, taxation, and financial services. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth trajectories for experienced professionals in Indian companies. The curriculum also prepares students for further academic pursuits like M.Com or MBA.
Student Success Practices
Foundation Stage
Build a Strong Foundational Grip on Accounting and Management- (Semester 1-2)
Consistently practice problems in Financial Accounting. Form study groups to discuss Principles of Management and Managerial Economics concepts, clarifying doubts promptly. Attend all lectures and engage actively.
Tools & Resources
Tally ERP.9 (demo version), Basic accounting software tutorials, Online management case studies, Peer study groups
Career Connection
A solid foundation is critical for future specialization in finance or auditing, directly impacting analytical job roles in the Indian corporate sector.
Enhance Communication and Digital Literacy for Professional Readiness- (Semester 1-2)
Actively participate in English language skill-building workshops and practice business communication. Simultaneously, explore basic E-Commerce concepts and digital tools taught in Skill Enhancement Courses.
Tools & Resources
Grammarly, LinkedIn Learning for soft skills, Basic e-commerce platforms, Official Mangalore University AECC/SEC resources
Career Connection
Strong communication and basic digital skills are highly valued by Indian employers, essential for entry-level roles in marketing, sales, and administration.
Engage with Indian Constitution and Environmental Studies for Holistic Development- (Semester 1-2)
Understand the socio-political and environmental context of business in India by diligently studying Ability Enhancement Compulsory Courses. Participate in discussions and relate concepts to current affairs.
Tools & Resources
Official government websites (e.g., Parliament of India), National news publications, Documentary screenings on environmental issues
Career Connection
Develops responsible citizenship and an understanding of regulatory frameworks, important for ethical business practices and public sector roles in India.
Intermediate Stage
Master Corporate Finance and Taxation Fundamentals- (Semester 3-4)
Focus intensely on Corporate Accounting, Financial Management, and Income Tax. Solve a variety of practical problems and case studies to understand their application in Indian business scenarios.
Tools & Resources
Taxmann publications for Income Tax, Financial modeling exercises in Excel, ICAI study materials for advanced practice
Career Connection
Directly prepares students for roles in corporate finance, taxation, and auditing departments of Indian companies, often leading to lucrative positions.
Develop Practical Skills in Research and Business Applications- (Semester 3-4)
Actively engage in the Research Methodology Skill Enhancement Course by designing small projects and collecting data. Practice using computer applications for business, particularly accounting software and data analysis tools.
Tools & Resources
SPSS (basic version), Tally ERP, MS Office Suite, Academic databases for research papers
Career Connection
These practical skills are highly sought after by Indian businesses for data entry, analysis, and report generation roles, enhancing employability.
Explore Specialized Areas through Open Electives and Market Exposure- (Semester 3-4)
Choose Open Electives strategically based on career interests (e.g., Banking Law, Stock Market Operations). Attend webinars, workshops, and industry talks related to these chosen areas.
Tools & Resources
NSE India website, SEBI resources, Financial news portals, NISM certifications
Career Connection
Early exposure to specialized areas helps in identifying niche career interests and can lead to internships or entry-level roles in specific financial markets or banking sectors in India.
Advanced Stage
Intensify Industry Readiness with Advanced Accounting and Project Work- (Semester 5)
Deepen knowledge in Advanced Financial Accounting, Auditing, and Management Accounting. Undertake the Research Project with diligence, focusing on a relevant industry problem in an Indian context.
Tools & Resources
Industry reports, Annual company statements of Indian firms, Statistical software for project analysis, Mentorship from faculty
Career Connection
The research project provides hands-on experience, making graduates more competitive for management trainee and analyst roles in top Indian companies.
Master Taxation and Global Business Concepts for Senior Roles- (Semester 6)
Gain expertise in Goods and Service Tax (GST) and International Business. Understand their implications for Indian businesses and global trade, preparing for advisory or cross-border roles.
Tools & Resources
Official GST India portal, EXIM Bank reports, International business journals, Case studies of Indian MNCs
Career Connection
Crucial for careers in indirect taxation, international trade, export-import management, and roles in global supply chain management within India.
Leverage Internship and HR Skills for Seamless Career Transition- (Semester 5-6 (Internship in Semester 6))
Actively seek and complete the Internship with a focus on learning practical applications of concepts taught. Develop strong Human Resource Management skills and soft skills for effective team integration.
Tools & Resources
Company-specific internship projects, HR software demos, Resume building workshops, Mock interviews, Networking events
Career Connection
Internships are often direct pipelines to placements in Indian companies. Strong HR knowledge and soft skills are vital for navigating corporate environments and leadership roles.
Program Structure and Curriculum
Eligibility:
- PUC II or 10+2 or equivalent examinations recognized by Mangalore University
Duration: 3 years / 6 semesters
Credits: 142 Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| IL | Indian Language | Language | 3 | Basic Grammar, Prose, Poetry, Essay Writing, Oral Communication |
| GEL | English Language | Language | 3 | Communication Skills, Reading Comprehension, Grammar, Report Writing, Vocabulary Building |
| BCC 1.1 | Financial Accounting - I | Core | 4 | Accounting Principles, Journal and Ledger, Trial Balance and Final Accounts, Consignment Accounts, Joint Venture Accounts |
| BCC 1.2 | Principles of Management | Core | 4 | Management Concepts, Planning, Organizing, Staffing and Directing, Controlling and Decision Making |
| BCC 1.3 | Managerial Economics | Core | 4 | Demand Analysis, Production and Cost Analysis, Market Structures, Pricing Policies, Macroeconomic Concepts |
| BCOE 1.X | Open Elective (e.g., Office Management & Automation) | Elective | 3 | Office Functions, Record Management, Office Equipment, Communication Methods, Office Automation |
| AECC 1.1 | Indian Constitution | Compulsory | 3 | Preamble and Fundamental Rights, Directive Principles of State Policy, Union Legislature, State Legislature, Judiciary |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| IL | Indian Language | Language | 3 | Advanced Grammar, Literary Appreciation, Cultural Studies, Translation, Speech Practice |
| GEL | English Language | Language | 3 | Advanced Communication, Business Correspondence, Presentation Skills, Group Discussions, Report Writing |
| BCC 2.1 | Financial Accounting - II | Core | 4 | Departmental Accounts, Hire Purchase System, Installment Payment System, Royalty Accounts, Voyage Accounts |
| BCC 2.2 | Corporate Administration | Core | 4 | Company Formation, Memorandum and Articles of Association, Shares and Debentures, Company Meetings, Board of Directors |
| BCC 2.3 | Business Statistics | Core | 4 | Data Collection and Classification, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression, Index Numbers |
| SEC 2.1 | E-Commerce | Skill Elective | 2 | E-commerce Models, Payment Systems, Online Marketing, Cyber Security, E-banking |
| AECC 2.1 | Environmental Studies | Compulsory | 4 | Ecosystems and Biodiversity, Natural Resources, Environmental Pollution, Social Issues and the Environment, Environmental Protection Acts |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| IL | Indian Language | Language | 3 | Regional Literature, Modern Indian Writers, Cultural Narratives, Critical Analysis, Language Usage |
| GEL | English Language | Language | 3 | Academic Writing, Research Paper Drafting, Literary Analysis, Critical Thinking, Argumentation |
| BCC 3.1 | Corporate Accounting - I | Core | 4 | Issue and Forfeiture of Shares, Buyback of Shares, Redemption of Preference Shares, Debentures and their Redemption, Amalgamation and Absorption |
| BCC 3.2 | Financial Management | Core | 4 | Capital Budgeting, Working Capital Management, Cost of Capital, Capital Structure Theories, Dividend Policy |
| BCC 3.3 | Income Tax - I | Core | 4 | Basic Concepts of Income Tax, Residential Status, Income from Salaries, Income from House Property, Exempted Incomes |
| BCOE 3.X | Open Elective (e.g., Computer Applications for Business) | Elective | 3 | MS Excel for Business, MS Access Database, Tally ERP, Data Analysis Tools, Business Software Applications |
| SEC 3.1 | Research Methodology | Skill Elective | 2 | Research Design, Data Collection Methods, Sampling Techniques, Data Analysis and Interpretation, Report Writing |
| VAC 3.1 | Professional Skills | Value Added | 1 | Communication Skills, Presentation Skills, Interview Techniques, Teamwork and Collaboration, Time Management |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| IL | Indian Language | Language | 3 | Contemporary Literature, Social Issues in Literature, Literary Criticism, Creative Writing, Advanced Language Usage |
| GEL | English Language | Language | 3 | Advanced Grammar, Rhetoric and Persuasion, Public Speaking, Cross-cultural Communication, Professional Etiquette |
| BCC 4.1 | Corporate Accounting - II | Core | 4 | Internal Reconstruction, External Reconstruction, Liquidation of Companies, Banking Companies Accounts, Insurance Companies Accounts |
| BCC 4.2 | Cost Accounting | Core | 4 | Cost Classification, Material Costing, Labour Costing, Overheads, Job Costing, Process Costing, Marginal Costing |
| BCC 4.3 | Income Tax - II | Core | 4 | Profits & Gains of Business or Profession, Capital Gains, Income from Other Sources, Clubbing of Income, Set off & Carry Forward of Losses |
| BCOE 4.X | Open Elective (e.g., Banking Law and Practice) | Elective | 3 | Banking Regulations, Negotiable Instruments Act, Banker-Customer Relationship, Types of Banks, Digital Banking Services |
| SEC 4.1 | Stock Market Operations | Skill Elective | 2 | Indian Stock Market Structure, Primary and Secondary Markets, Equity and Debt Instruments, Derivatives Market, SEBI Regulations |
| VAC 4.1 | Digital Marketing | Value Added | 1 | Search Engine Optimization (SEO), Search Engine Marketing (SEM), Social Media Marketing, Content Marketing, Email Marketing |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCC 5.1 | Advanced Financial Accounting | Core | 4 | Accounting Standards, Partnership Firms Dissolution, Lease Accounting, Human Resource Accounting, Social Responsibility Accounting |
| BCC 5.2 | Entrepreneurship Development | Core | 4 | Entrepreneurship Concepts, Business Idea Generation, Business Plan Preparation, Project Appraisal, Government Support for Start-ups |
| BCC 5.3 | Auditing and Corporate Governance | Core | 4 | Auditing Principles, Types of Audit, Audit Procedures, Audit Report, Corporate Governance Framework |
| BCC 5.4 | Business Ethics and Professional Values | Core | 4 | Ethical Theories, Business Ethics, Corporate Social Responsibility, Value-based Management, Ethical Decision Making |
| BCOE 5.X | Open Elective (e.g., Retail Management) | Elective | 3 | Retail Formats, Merchandising and Pricing, Store Operations, Retail Marketing, Supply Chain Management in Retail |
| SEC 5.1 | Soft Skills | Skill Elective | 2 | Interpersonal Skills, Critical Thinking, Problem Solving, Leadership Development, Emotional Intelligence |
| BCC 5.5 | Research Project | Core | 3 | Literature Review, Data Collection and Analysis, Research Report Writing, Presentation of Findings, Research Ethics |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCC 6.1 | Management Accounting | Core | 4 | Funds Flow Statement, Cash Flow Statement, Ratio Analysis, Budgetary Control, Standard Costing |
| BCC 6.2 | Goods and Service Tax (GST) | Core | 4 | GST Concepts and Types, Registration and Levy, Input Tax Credit, GST Returns and Assessment, GST Audit |
| BCC 6.3 | International Business | Core | 4 | International Trade Theories, Foreign Exchange Market, Balance of Payments, WTO and Trade Agreements, Global Business Environment |
| BCC 6.4 | Human Resource Management | Core | 4 | HR Planning, Recruitment and Selection, Training and Development, Performance Management, Compensation Management |
| BCOE 6.X | Open Elective (e.g., Basics of Mutual Funds) | Elective | 3 | Mutual Fund Concepts, Types of Funds, NAV Calculation, Investment Strategies, Regulatory Framework for MFs |
| SEC 6.1 | Internship | Skill Elective | 2 | Practical Industry Exposure, Application of Theoretical Knowledge, Professional Skill Development, Report Writing on Internship Experience, Industry Best Practices |
| VAC 6.1 | Cyber Security and Digital Ethics | Value Added | 1 | Cyber Threats and Attacks, Data Privacy and Protection, Digital Footprint Management, Cyber Laws and Regulations, Online Safety Practices |
