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B-COM in General at Union Christian College
Tumakuru, Karnataka
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About the Specialization
What is General at Union Christian College Tumakuru?
This Bachelor of Commerce B.Com program at Union Christian First Grade College, affiliated with Tumkur University, focuses on providing a comprehensive understanding of business, commerce, finance, and accounting principles. Tailored to meet the evolving demands of the Indian economy, the curriculum emphasizes both theoretical foundations and practical applications relevant to various industry sectors. It prepares students for diverse roles in the financial and corporate world, equipping them with essential analytical and decision-making skills.
Who Should Apply?
This program is ideal for high school graduates with a keen interest in business and finance, seeking a strong foundation for a career in commerce. It also caters to individuals aspiring for professional qualifications like CA, CS, or CMA, as it provides a robust academic base. Furthermore, it welcomes those looking to pursue higher education in management or specialized finance domains, offering a broad perspective on the Indian business ecosystem.
Why Choose This Course?
Graduates of this B.Com program can expect to embark on diverse career paths in India, including roles such as Accountant, Financial Analyst, Auditor, Tax Consultant, Banker, or Business Development Executive. Entry-level salaries typically range from INR 2.5 Lakhs to 4.5 Lakhs per annum, with significant growth potential up to INR 8-15 Lakhs or more with experience and further qualifications. The program aligns well with foundational knowledge required for competitive exams and certifications.
Student Success Practices
Foundation Stage
Build Strong Core Accounting & Management Basics- (Semester 1-2)
Focus diligently on understanding fundamental accounting principles, financial statement preparation, and core management theories taught in early semesters. Consistent practice with numerical problems and case studies is crucial for mastering these foundational concepts.
Tools & Resources
Textbooks and study guides, Online tutorials on Tally basics, NCERT Business Studies/Accountancy review, Peer study groups
Career Connection
A solid foundation in these areas is indispensable for all future commerce roles and competitive exams (e.g., CA Foundation, banking exams).
Enhance Digital Literacy and Communication Skills- (Semester 1-2)
Actively participate in English language classes to improve written and verbal communication. Utilize Skill Enhancement Courses (SECs) like ''''Digital Fluency'''' to master essential software like MS Office, particularly Excel, and understand internet basics for academic and professional use.
Tools & Resources
LinkedIn Learning, Coursera for communication courses, Official MS Office tutorials, College language labs and public speaking clubs
Career Connection
Strong communication and digital skills are highly valued by all employers in India for effective workplace interaction and productivity across sectors.
Understand the Indian Economic & Financial Landscape- (Semester 1-2)
Beyond textbooks, actively follow current economic news, financial market trends, and policy changes in India. Regularly read business newspapers and magazines to connect theoretical knowledge from subjects like ''''Indian Financial System'''' with real-world scenarios.
Tools & Resources
The Economic Times, Business Standard, RBI website, SEBI publications, Financial news apps and podcasts, Economic survey reports
Career Connection
Develops critical awareness and an informed perspective, which is vital for roles in finance, banking, and contributes to astute decision-making in business.
Intermediate Stage
Master Advanced Accounting and Analytical Tools- (Semester 3-5)
Deep dive into subjects like Corporate Accounting, Cost Accounting, and Business Statistics. Dedicate time to solve complex problems, use tools like advanced Excel for data analysis, and participate in college workshops on Tally or other accounting software to gain practical skills.
Tools & Resources
Advanced Excel tutorials, Tally software practice sessions, ICAI study materials for advanced accounting concepts, Statistical software basics (e.g., R/Python for data handling)
Career Connection
Essential for securing roles in corporate finance, auditing, management accounting, and data analysis departments within various Indian companies.
Develop Entrepreneurial Mindset & Legal Acumen- (Semester 3-5)
Actively engage with ''''Entrepreneurship Development'''' and ''''Business Law'''' subjects. Explore local startups, participate in business plan competitions, and thoroughly understand the legal framework governing businesses in India. Attend guest lectures by entrepreneurs and legal experts.
Tools & Resources
Startup India portal, MSME schemes, Legal resource websites (e.g., Indian Kanoon, Vakilsearch), Local chamber of commerce events and workshops, Case studies on Indian startups
Career Connection
Fosters innovation, problem-solving, and compliance awareness, which are crucial for starting your own ventures or contributing effectively to organizational growth and risk management.
Gain Practical Experience through Internships/Projects- (Semester 5 (and breaks))
Seek out internships during semester breaks, ideally in accounting firms, banks, or corporate finance departments. The ''''Project Work / Internship'''' in Semester 5 is a mandatory opportunity to apply classroom knowledge in a real business setting and build a professional network.
Tools & Resources
College placement cell guidance, Internship portals (Internshala, LinkedIn), Networking with alumni and industry professionals, Local business directories for opportunities
Career Connection
Bridges the gap between academia and industry, providing valuable work experience, enhancing employability, and often leading to pre-placement offers for post-graduation roles.
Advanced Stage
Specialize and Prepare for Taxation & Auditing Roles- (Semester 6)
Focus intently on Income Tax and Auditing subjects. For Discipline Specific Electives (DSEs), choose specializations like Advanced Corporate Accounting, GST, IFRS, or Forensic Accounting based on your career interests. Practice mock tax computations and audit scenarios regularly.
Tools & Resources
Income Tax Act, 1961 and GST Act, 2017, ICAI Auditing Standards, Online tax filing portals for practical exposure, Industry-specific forums and webinars
Career Connection
Directly prepares students for specialized roles as Tax Consultants, Auditors, Compliance Officers, or specialized accountants in reputed firms and companies across India.
Enhance Employability with Advanced Skills- (Semester 6)
Leverage Skill Enhancement Courses (SECs) like ''''Financial Modelling'''' or ''''Data Science in Commerce'''' to acquire in-demand analytical skills. Develop strong presentation skills for project defense and job interviews. Focus on building a professional resume and an impactful LinkedIn profile.
Tools & Resources
E-learning platforms for Python/R and financial modeling, Resume builders and cover letter templates, Mock interview platforms and career counselors, Professional networking events
Career Connection
Differentiates candidates in the competitive Indian job market, making them highly attractive for finance, analytics, and accounting roles requiring advanced technical proficiency.
Strategic Career Planning and Networking- (Semester 6)
Actively participate in campus placements, career counseling sessions, and alumni networking events. Understand various career paths available post-B.Com and explore opportunities for higher studies or professional certifications (e.g., CFA, ACCA, CMA) relevant to your specific long-term career goals.
Tools & Resources
College alumni network and mentorship programs, Career guidance cells and workshops, Leading job portals (Naukri.com, Monster India, LinkedIn Jobs), Informational interviews with professionals
Career Connection
Ensures a smooth and informed transition from academics to a successful career, aligning acquired skills with industry needs and fostering long-term professional growth and opportunities.
Program Structure and Curriculum
Eligibility:
- As per Tumkur University admission guidelines for B.Com (typically PUC/10+2 with Commerce or Science stream)
Duration: 3 years (6 semesters)
Credits: 138 Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.CO.1.1 | Financial Accounting - I | Core (Discipline Specific Core - DSC) | 4 | Introduction to Accounting, Accounting Principles, Double Entry System, Journal, Ledger, Trial Balance, Final Accounts of Sole Proprietorship |
| B.CO.1.2 | Indian Financial System | Core (Discipline Specific Core - DSC) | 4 | Indian Financial System Overview, Financial Markets (Money & Capital), Financial Institutions (Banks, NBFCs), Regulators (RBI, SEBI, IRDA), Financial Instruments |
| B.CO.1.3 | English Language - I | Ability Enhancement Compulsory Course (AECC) / Core Language | 3 | Communication Skills, Grammar and Usage, Reading Comprehension, Basic Business Correspondence, Presentation Skills |
| B.CO.1.4 | Language I (Kannada/Sanskrit/Hindi/Urdu/Telugu/Tamil/Malayalam/Marathi) | Ability Enhancement Compulsory Course (AECC) / Core Language | 3 | Basic Grammar and Vocabulary, Prose and Poetry (selected texts), Communication and Comprehension, Cultural Context |
| B.CO.1.AECC1 | Indian Constitution (Example) | Ability Enhancement Compulsory Course (AECC) | 2 | Preamble and Fundamental Rights, Directive Principles of State Policy, Union and State Legislature, Judiciary in India, Emergency Provisions |
| B.CO.1.SEC1 | Digital Fluency (Example) | Skill Enhancement Course (SEC) | 2 | Computer Fundamentals, Internet and Web Concepts, Digital Communication, Cybersecurity Basics, Data Management |
| B.CO.1.OEC1 | Open Elective - I | Open Elective Course (OEC) | 3 | Choice based from various disciplines as per university offerings |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.CO.2.1 | Financial Accounting - II | Core (Discipline Specific Core - DSC) | 4 | Partnership Accounts (Admission, Retirement, Death), Dissolution of Firm, Hire Purchase System, Installment Payment System, Departmental Accounts |
| B.CO.2.2 | Principles of Management | Core (Discipline Specific Core - DSC) | 4 | Nature and Scope of Management, Planning and Decision Making, Organizing and Staffing, Directing and Controlling, Managerial Ethics and Social Responsibility |
| B.CO.2.3 | English Language - II | Ability Enhancement Compulsory Course (AECC) / Core Language | 3 | Advanced Grammar and Usage, Report Writing, Public Speaking and Group Discussions, Official Correspondence, Interview Skills |
| B.CO.2.4 | Language II (Kannada/Sanskrit/Hindi/Urdu/Telugu/Tamil/Malayalam/Marathi) | Ability Enhancement Compulsory Course (AECC) / Core Language | 3 | Advanced Grammar and Composition, Literary Forms and Analysis, Translation Skills, Creative Writing |
| B.CO.2.AECC2 | Environment and Public Health (Example) | Ability Enhancement Compulsory Course (AECC) | 2 | Environmental Studies, Ecosystems and Biodiversity, Pollution and Waste Management, Global Environmental Issues, Public Health and Hygiene |
| B.CO.2.SEC2 | Web Designing (Example) | Skill Enhancement Course (SEC) | 2 | HTML Fundamentals, CSS for Styling, JavaScript Basics, Web Page Layout and Design, Responsive Design |
| B.CO.2.OEC2 | Open Elective - II | Open Elective Course (OEC) | 3 | Choice based from various disciplines as per university offerings |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.CO.3.1 | Corporate Accounting - I | Core (Discipline Specific Core - DSC) | 4 | Company Accounts Introduction, Issue of Shares and Debentures, Forfeiture and Reissue of Shares, Redemption of Debentures, Underwriting of Shares and Debentures |
| B.CO.3.2 | Business Statistics | Core (Discipline Specific Core - DSC) | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression Analysis, Index Numbers |
| B.CO.3.3 | Entrepreneurship Development | Core (Discipline Specific Core - DSC) | 4 | Concept of Entrepreneurship, Entrepreneurial Process, Business Plan Preparation, Small Business Management, Government Schemes for MSMEs |
| B.CO.3.VAC1 | Personality Development & Leadership Skills (Example) | Value Added Course (VAC) | 2 | Self-Awareness and Self-Management, Communication and Interpersonal Skills, Teamwork and Collaboration, Leadership Styles and Qualities, Conflict Resolution |
| B.CO.3.SEC3 | Advanced Excel / Data Analytics Using Excel (Example) | Skill Enhancement Course (SEC) | 2 | Advanced Excel Functions, Data Validation and Conditional Formatting, Pivot Tables and Charts, What-if Analysis and Goal Seek, Introduction to Macros |
| B.CO.3.OEC3 | Open Elective - III | Open Elective Course (OEC) | 3 | Choice based from various disciplines as per university offerings |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.CO.4.1 | Corporate Accounting - II | Core (Discipline Specific Core - DSC) | 4 | Amalgamation and Absorption of Companies, External Reconstruction, Holding Company Accounts, Valuation of Goodwill, Valuation of Shares |
| B.CO.4.2 | Cost Accounting | Core (Discipline Specific Core - DSC) | 4 | Introduction to Cost Accounting, Cost Concepts and Classifications, Cost Sheet Preparation, Material and Labour Costing, Overhead Costing |
| B.CO.4.3 | Business Law | Core (Discipline Specific Core - DSC) | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Consumer Protection Act, 2019, Negotiable Instruments Act, 1881, Overview of Companies Act, 2013 |
| B.CO.4.VAC2 | Research Methodology (Example) | Value Added Course (VAC) | 2 | Introduction to Research, Research Design, Methods of Data Collection, Sampling Techniques, Report Writing and Presentation |
| B.CO.4.SEC4 | Tally (Example) | Skill Enhancement Course (SEC) | 2 | Introduction to Tally ERP.9 / Prime, Company Creation and Setup, Accounting and Inventory Masters, Voucher Entry (Purchase, Sales, Payment), GST Accounting and Reports |
| B.CO.4.OEC4 | Open Elective - IV | Open Elective Course (OEC) | 3 | Choice based from various disciplines as per university offerings |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.CO.5.1 | Income Tax - I | Core (Discipline Specific Core - DSC) | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Exempted Incomes, Income from Salary, Income from House Property |
| B.CO.5.2 | Banking Law and Operations | Core (Discipline Specific Core - DSC) | 4 | Banking Regulation Act, 1949, RBI Act, 1934, Types of Banks and Functions, Banker-Customer Relationship, Digital Banking and Innovations |
| B.CO.5.DSE.A.1 | Advanced Corporate Accounting (Example from DSE Group A: Accounting & Taxation) | Elective (Discipline Specific Elective - DSE) | 3 | Introduction to Indian Accounting Standards (Ind AS), Consolidated Financial Statements, Valuation of Goodwill and Shares, Human Resource Accounting, Social Responsibility Accounting |
| B.CO.5.DSE.A.2 | Goods and Services Tax (GST) (Example from DSE Group A: Accounting & Taxation) | Elective (Discipline Specific Elective - DSE) | 3 | Introduction to GST in India, GST Registration and Levy, Input Tax Credit Mechanism, Time and Value of Supply, GST Returns and E-way Bill |
| B.CO.5.PROJ | Project Work / Internship | Project / Internship | 3 | Identification of Research Problem, Data Collection and Analysis, Report Writing and Documentation, Presentation of Findings, Practical Application of Commerce Concepts |
| B.CO.5.SEC5 | Data Entry Skills / E-Commerce Operations (Example) | Skill Enhancement Course (SEC) | 2 | Fundamentals of Data Entry, Keyboarding Skills and Speed, Introduction to E-commerce Platforms, Online Transactions and Payment Gateways, Basic Digital Marketing |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| B.CO.6.1 | Income Tax - II | Core (Discipline Specific Core - DSC) | 4 | Income from Business or Profession, Income from Capital Gains, Income from Other Sources, Clubbing of Income and Set-off/Carry forward of Losses, Deductions from Gross Total Income & Tax Computation |
| B.CO.6.2 | Auditing | Core (Discipline Specific Core - DSC) | 4 | Introduction to Auditing, Audit Objectives and Types, Internal Control System, Vouching and Verification, Audit Report and Certificates |
| B.CO.6.DSE.A.3 | International Financial Reporting Standards (IFRS) (Example from DSE Group A: Accounting & Taxation) | Elective (Discipline Specific Elective - DSE) | 3 | Introduction to IFRS and IASB, Conceptual Framework for Financial Reporting, Presentation of Financial Statements (IAS 1), Property, Plant and Equipment (IAS 16), Revenue from Contracts with Customers (IFRS 15) |
| B.CO.6.DSE.A.4 | Forensic Accounting (Example from DSE Group A: Accounting & Taxation) | Elective (Discipline Specific Elective - DSE) | 3 | Introduction to Forensic Accounting, Types of Financial Frauds, Fraud Detection Techniques, Forensic Audit Process, Cyber Forensics for Financial Crimes |
| B.CO.6.OEC5 | Open Elective - V | Open Elective Course (OEC) | 3 | Choice based from various disciplines as per university offerings |
| B.CO.6.SEC6 | Financial Modelling / Data Science in Commerce (Example) | Skill Enhancement Course (SEC) | 2 | Introduction to Financial Modeling in Excel, Valuation Models and Forecasting, Scenario and Sensitivity Analysis, Introduction to Data Science Concepts, Basic Python/R for Data Analysis in Commerce |
