.png&w=1920&q=75)
B-COM in General at Vidya Samvardhak Mandal's College of Business Administration & Computer Applications
Belagavi, Karnataka
.png&w=1920&q=75)
About the Specialization
What is General at Vidya Samvardhak Mandal's College of Business Administration & Computer Applications Belagavi?
This B.Com program at Vidya Samvardhak Mandal''''s College of Business Administration & Computer Applications, Nipani, focuses on providing a strong foundation in commerce, accounting, finance, and management. Designed to meet the evolving demands of the Indian business landscape, the program emphasizes practical skills and theoretical knowledge essential for navigating today''''s dynamic economic environment. It prepares students for diverse career opportunities in trade, industry, and services.
Who Should Apply?
This program is ideal for 10+2 graduates seeking entry into the vast domain of commerce and business administration. It also suits individuals aspiring for careers in accounting, finance, banking, marketing, and entrepreneurship. Students with a keen interest in understanding economic principles, corporate governance, and financial markets will find this program rewarding, laying a solid groundwork for further professional qualifications or higher studies.
Why Choose This Course?
Graduates of this program can expect to pursue various career paths in India, including roles as accountants, financial analysts, tax consultants, auditors, market researchers, or bank officers. 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 for experienced professionals. The curriculum often aligns with foundational knowledge required for professional certifications like CA, CS, and CMA.
Student Success Practices
Foundation Stage
Master Core Accounting & Economic Fundamentals- (Semester 1-2)
Dedicate significant time to thoroughly understand Financial Accounting and Business Economics. Utilize textbooks, online tutorials from NPTEL or Swayam, and practice problem-solving rigorously. Form study groups to discuss complex concepts and prepare for internal assessments and university exams.
Tools & Resources
Textbooks, NPTEL modules on Accounting & Economics, Swayam online courses, Peer study groups
Career Connection
A strong grasp of these fundamentals is crucial for all commerce careers, forming the bedrock for higher-level finance, accounting, and management roles.
Develop Essential Communication Skills- (Semester 1-2)
Actively participate in English language classes, workshops on public speaking, and group discussions. Practice writing clear and concise business reports. This will enhance your ability to articulate ideas effectively in professional settings.
Tools & Resources
Toastmasters clubs (if available), Business English courses, Debating societies, College communication workshops
Career Connection
Effective communication is a universal skill, critical for interviews, presentations, and client interactions in any business role.
Engage with Co-curricular Activities- (Semester 1-2)
Join college clubs like the Commerce Association or Entrepreneurship Cell. Participate in business quizzes, essay competitions, and cultural events. This helps in developing soft skills like teamwork, leadership, and time management beyond academics.
Tools & Resources
College clubs and societies, Inter-collegiate competitions, Youth fests
Career Connection
These activities build a well-rounded profile, demonstrating initiative and leadership qualities valued by recruiters.
Intermediate Stage
Gain Proficiency in Income Tax & Corporate Accounting- (Semester 3-4)
Focus intently on Income Tax and Corporate Accounting. Solve practical problems regularly and keep updated with latest amendments to tax laws through reliable sources like the Income Tax Department website or professional journals. Consider short online courses for specific tax compliance.
Tools & Resources
Income Tax Act publications, ICAI resources, Taxmann online resources, Tally software for practical application
Career Connection
Expertise in these areas opens doors to roles in taxation, corporate finance, auditing firms, and compliance departments.
Acquire Digital and Software Skills (Tally, MS Excel)- (Semester 3-4)
Beyond theoretical learning, get hands-on experience with accounting software like Tally ERP.9 and advanced MS Excel functions (VLOOKUP, Pivot Tables). Seek out college workshops or online certifications to strengthen these practical skills.
Tools & Resources
Tally Education Partner programs, Microsoft Excel certifications, Udemy/Coursera courses on data analysis
Career Connection
These are non-negotiable skills for modern commerce graduates, making you highly employable in accounting, finance, and data analysis roles.
Explore Internship Opportunities- (Semester 4-5)
Start looking for short-term internships or virtual internships in areas like accounting, financial analysis, or marketing during semester breaks. Even voluntary work in a small firm provides invaluable practical experience and industry exposure.
Tools & Resources
Internshala, LinkedIn, local CA/CS firms, small and medium enterprises (SMEs) in Nipani/Belagavi
Career Connection
Internships bridge the gap between academic knowledge and industry demands, building your resume and professional network for future placements.
Advanced Stage
Specialise through Electives and Certifications- (Semester 5-6)
Strategically choose Discipline Specific Electives in areas like Finance, Taxation, or Marketing based on your career interests. Supplement your studies with relevant online certifications (e.g., NISM certifications for finance, Google Ads for marketing).
Tools & Resources
NISM, Coursera, Google Skillshop, Industry-specific professional bodies
Career Connection
Specialized knowledge enhances your competitive edge, making you a preferred candidate for niche roles and higher-paying positions.
Undertake a Research Project or Dissertation- (Semester 5-6)
Actively engage with your Business Research Methods course by undertaking a mini-research project under faculty guidance. This develops critical thinking, analytical skills, and the ability to present findings professionally, which are highly valued by employers.
Tools & Resources
University library resources, academic journals, statistical software (e.g., SPSS - basic exposure)
Career Connection
A well-executed research project showcases your analytical capabilities, problem-solving skills, and commitment to detailed work, appealing to research-oriented roles or higher studies.
Intensive Placement Preparation and Networking- (Semester 6)
Participate in mock interviews, resume-building workshops, and aptitude test preparation offered by the college''''s placement cell. Network with alumni and industry professionals through LinkedIn and college events to explore potential career opportunities.
Tools & Resources
College placement cell, LinkedIn, aptitude test books/apps (e.g., IndiaBix), professional networking events
Career Connection
Thorough preparation and active networking are critical for securing desired placements and starting your professional journey successfully.
Program Structure and Curriculum
Eligibility:
- Passed Two Years Pre-University Examination (10+2) from Karnataka Pre-University Education Board or any equivalent examination recognized by Rani Channamma University, Belagavi. Candidates with non-commerce backgrounds may need to complete a prescribed Bridge Course.
Duration: 3 years (6 semesters)
Credits: 166 Credits
Assessment: Internal: 20% (for 100-mark theory papers), External: 80% (for 100-mark theory papers)
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM 1.1 | Language - I (e.g., Kannada/Hindi/Urdu/Sanskrit) | Compulsory Language | 4 | Prose and Poetry, Grammar and Composition, Literary Criticism, Communicative Skills, Cultural Aspects of Language |
| COM 1.2 | Language - II (English) | Compulsory Language | 4 | English Grammar, Communication Skills, Reading Comprehension, Report Writing, Literary Texts |
| COM 1.3 | Financial Accounting - I | Core | 4 | Accounting Concepts and Conventions, Journal and Ledger, Trial Balance, Final Accounts of Sole Proprietorship, Consignment Accounts, Joint Venture Accounts |
| COM 1.4 | Business Economics - I | Core | 4 | Nature and Scope of Business Economics, Demand Analysis, Elasticity of Demand, Production Function, Cost Analysis, Market Structures |
| COM 1.5 | Principles of Marketing | Core | 4 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Market Segmentation, Targeting, Positioning, Product and Pricing Decisions, Promotion and Distribution Channels |
| COM 1.6 | Indian Financial System | Core | 4 | Structure of Indian Financial System, Financial Markets (Money & Capital), Financial Institutions (Banks, NBFCs), Financial Instruments, Regulatory Bodies (RBI, SEBI), Reforms in Indian Financial System |
| AECC 1.1 | Constitution of India | Ability Enhancement Compulsory Course (AECC) | 2 | Making of the Indian Constitution, Preamble and Fundamental Rights, Directive Principles of State Policy, Union and State Legislature, Judiciary and Elections |
| AECC 1.2 | Human Rights and Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Concept of Human Rights, Universal Declaration of Human Rights, Environmental Concepts, Natural Resources and Ecosystems, Environmental Pollution, Sustainable Development |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM 2.1 | Language - I (e.g., Kannada/Hindi/Urdu/Sanskrit) | Compulsory Language | 4 | Advanced Prose and Poetry, Functional Grammar, Cultural Texts, Writing Skills, Translation Practice |
| COM 2.2 | Language - II (English) | Compulsory Language | 4 | Business Communication, Technical Writing, Group Discussions, Presentation Skills, Job Application and Resume Writing |
| COM 2.3 | Financial Accounting - II | Core | 4 | Depreciation Accounting, Valuation of Inventories, Accounts of Non-Profit Organizations, Branch Accounts, Departmental Accounts, Hire Purchase and Installment Systems |
| COM 2.4 | Business Economics - II | Core | 4 | Pricing Strategies, Macroeconomic Concepts, National Income, Inflation and Deflation, Monetary and Fiscal Policies, Business Cycles |
| COM 2.5 | Entrepreneurship Development | Core | 4 | Concept of Entrepreneurship, Entrepreneurial Environment, Small Scale Industries in India, Project Identification and Formulation, Business Plan Preparation, Support Agencies for Entrepreneurs |
| COM 2.6 | Principles of Management | Core | 4 | Nature and Significance of Management, Functions of Management (Planning, Organizing), Staffing and Directing, Controlling, Motivation Theories, Leadership Styles |
| AECC 2.1 | Indian Constitution (Continuation / Choice) | Ability Enhancement Compulsory Course (AECC) | 2 | Emergency Provisions, Constitutional Amendments, Panchayati Raj Institutions, Electoral Process, Challenges to Indian Democracy |
| AECC 2.2 | Gender Sensitisation | Ability Enhancement Compulsory Course (AECC) | 2 | Understanding Gender, Gender Roles and Stereotypes, Gender and Society, Legal Framework for Gender Equality, Women''''s Empowerment, Challenges to Gender Justice |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM 3.1 | Language (English Compulsory) | Compulsory Language | 4 | Advanced English Grammar, Business Correspondence, Public Speaking, Critical Thinking, Creative Writing, Debate and Discussion |
| COM 3.2 | Corporate Accounting - I | Core | 4 | Share Capital, Debentures, Final Accounts of Companies, Amalgamation and Reconstruction, Liquidation of Companies, Valuation of Shares and Goodwill |
| COM 3.3 | Income Tax - I | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Income from Business or Profession, Capital Gains, Income from Other Sources |
| COM 3.4 | Business Statistics | Core | 4 | Introduction to Statistics, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression, Index Numbers, Time Series Analysis |
| COM 3.5 | Financial Management | Core | 4 | Nature and Scope of Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Capital Structure Theories, Working Capital Management |
| COM 3.6 | E-Commerce | Core | 4 | Introduction to E-Commerce, E-Commerce Business Models, E-Payment Systems, Online Marketing and Advertising, Security and Ethical Issues in E-Commerce, M-Commerce and Social Commerce |
| SEC 3.1 | Skill Enhancement Course (e.g., Digital Marketing) | Skill Enhancement Course (SEC) | 2 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Social Media Marketing, Content Marketing, Email Marketing, Web Analytics |
| AECC 3.1 | Indian Constitution / Environmental Studies (Choice) | Ability Enhancement Compulsory Course (AECC) | 2 | Fundamental Rights and Duties, Environmental Ethics, Biodiversity Conservation, Sustainable Development Goals |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM 4.1 | Language (English Compulsory) | Compulsory Language | 4 | Advanced Reading Skills, Academic Writing, Interview Skills, Cross-Cultural Communication, Professional Etiquette |
| COM 4.2 | Corporate Accounting - II | Core | 4 | Consolidated Financial Statements, Financial Reporting, Accounting Standards (Ind AS), Financial Statement Analysis, Inflation Accounting, Human Resource Accounting |
| COM 4.3 | Income Tax - II | Core | 4 | Clubbing of Income, Set-off and Carry Forward of Losses, Deductions from Gross Total Income, Computation of Tax Liability, Tax Planning, TDS and Advance Tax |
| COM 4.4 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Cost Concepts and Classification, Material Costing, Labor Costing, Overhead Costing, Job, Batch, and Process Costing |
| COM 4.5 | Business Law | Core | 4 | Indian Contract Act, 1872, Sale of Goods Act, 1930, Negotiable Instruments Act, 1881, Consumer Protection Act, 2019, Companies Act, 2013 (Selected Provisions), Intellectual Property Rights |
| COM 4.6 | Banking Operations | Core | 4 | Structure of Indian Banking, Types of Bank Accounts, Credit Creation by Banks, Loan and Advances, E-Banking and Digital Payments, RBI and Monetary Policy |
| SEC 4.1 | Skill Enhancement Course (e.g., Tally) | Skill Enhancement Course (SEC) | 2 | Introduction to Tally ERP.9, Company Creation and Features, Ledger Accounts, Voucher Entry (Purchase, Sales, Payment), Inventory Management, GST in Tally, Reports Generation |
| AECC 4.1 | Environmental Studies / Indian Constitution (Choice) | Ability Enhancement Compulsory Course (AECC) | 2 | Ecosystem Dynamics, Environmental Impact Assessment, Constitutional Values, Fundamental Rights |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM 5.1 | Advanced Financial Accounting | Core | 4 | Accounting for Banking Companies, Accounting for Insurance Companies, Partnership Accounts (Admission, Retirement, Death), Dissolution of Partnership Firms, Cash Flow Statement, Indian Accounting Standards |
| COM 5.2 | Auditing | Core | 4 | Introduction to Auditing, Types of Audit, Internal Control System, Audit Planning and Documentation, Vouching and Verification, Company Audit and Auditor''''s Report |
| COM 5.3 | Goods and Service Tax (GST) | Core | 4 | Introduction to GST, GST Council and Administration, Levy and Collection of GST, Input Tax Credit, Registration and Returns under GST, Compliance and Penalties |
| COM 5.4 | Computerised Accounting with Tally | Core (Practical) | 4 | Advanced Tally Features, Payroll Management in Tally, Budgeting and Scenario Management, GST Compliance in Tally, Data Backup and Restore, MIS Reports in Tally |
| DSE 5.1 | Discipline Specific Elective - 1 (e.g., Security Analysis & Portfolio Management) | Elective | 4 | Investment Environment, Security Analysis (Fundamental & Technical), Portfolio Theory, Asset Allocation, Portfolio Performance Evaluation, Derivatives Market |
| DSE 5.2 | Discipline Specific Elective - 2 (e.g., International Business) | Elective | 4 | Introduction to International Business, Modes of Entry into International Business, Theories of International Trade, Foreign Exchange Market, Balance of Payments, International Financial Institutions |
| OE 5.1 | Open Elective - 1 (Inter-disciplinary choice) | Open Elective | 3 | Fundamentals of chosen discipline, Key concepts and theories, Practical applications, Emerging trends, Case studies |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| COM 6.1 | Management Accounting | Core | 4 | Nature and Scope of Management Accounting, Financial Statement Analysis (Ratio, Fund Flow), Cash Flow Statement Analysis, Marginal Costing and Break-Even Analysis, Budgetary Control, Standard Costing |
| COM 6.2 | International Business | Core | 4 | Globalisation and International Trade, International Business Environment, Foreign Direct Investment, Regional Economic Groupings, International Marketing, Cross-Cultural Management |
| COM 6.3 | Advanced Corporate Accounting | Core | 4 | Internal Reconstruction, External Reconstruction, Mergers and Acquisitions Accounting, Banking Company Accounts, Insurance Company Accounts, Holding Company Accounts |
| COM 6.4 | Business Research Methods | Core | 4 | Introduction to Business Research, Research Process and Design, Data Collection Methods, Sampling Techniques, Data Analysis and Interpretation, Report Writing and Presentation |
| DSE 6.1 | Discipline Specific Elective - 3 (e.g., Financial Markets & Services) | Elective | 4 | Money Market, Capital Market, SEBI and its Role, Merchant Banking, Leasing and Hire Purchase, Venture Capital and Private Equity |
| DSE 6.2 | Discipline Specific Elective - 4 (e.g., Goods and Service Tax - II) | Elective | 4 | Customs Act, Integrated GST (IGST), Supply under GST, Reverse Charge Mechanism, Auditing under GST, Offences and Penalties |
| OE 6.1 | Open Elective - 2 (Inter-disciplinary choice) | Open Elective | 3 | Advanced concepts of chosen discipline, Research methodologies, Ethical considerations, Global perspectives, Project work |
