

B-COM in General at Vidya Vikas First Grade College


Mysore, Karnataka
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About the Specialization
What is GENERAL at Vidya Vikas First Grade College Mysore?
This B.Com General program at Vidya Vikas First Grade College, Mysuru, focuses on providing a broad understanding of commerce, business, and finance. It is designed to equip students with fundamental knowledge in accounting, marketing, law, and economics, crucial for various roles in the Indian business landscape. The curriculum emphasizes a holistic approach to prepare graduates for diverse professional challenges and opportunities.
Who Should Apply?
This program is ideal for fresh graduates from 10+2 seeking a foundational degree in commerce, aspiring entrepreneurs looking to understand business operations, and individuals aiming for entry-level positions in banking, accounting, or corporate sectors in India. It caters to those who prefer a comprehensive business education over a narrow specialization early in their careers.
Why Choose This Course?
Graduates of this program can expect to pursue India-specific career paths in financial services, auditing, taxation, banking, and retail management. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential into managerial roles. The degree also serves as a strong foundation for higher studies like M.Com, MBA, CA, CS, or CMA, aligning with professional certifications.

Student Success Practices
Foundation Stage
Build Strong Accounting Fundamentals- (Semester 1-2)
Consistently practice financial accounting problems, focusing on journal entries, ledgers, and final accounts. Understand core principles as they form the backbone for advanced commerce subjects.
Tools & Resources
Textbooks, Online accounting tutorials, Practice problem sets, Peer study groups
Career Connection
A solid foundation is crucial for roles in auditing, taxation, and financial analysis, ensuring accuracy and efficiency in entry-level accounting positions.
Develop Effective Study Habits- (Semester 1-2)
Establish a regular study schedule, attend all classes, and actively participate in discussions. Prioritize understanding concepts over rote learning, and review notes daily to reinforce learning.
Tools & Resources
Academic planners, Class notes, Mentor support, Library resources
Career Connection
Strong academic discipline and analytical thinking developed early on enhance problem-solving skills, critical for any business role.
Enhance Digital Fluency and Basic IT Skills- (Semester 1-2)
Gain proficiency in MS Office (Excel, Word, PowerPoint) and basic e-commerce concepts. Utilize online resources to understand digital trends and cybersecurity essentials.
Tools & Resources
Microsoft Office Suite, Basic coding platforms (optional), Online tutorials like NPTEL/Coursera, College computer labs
Career Connection
Essential for modern workplaces, these skills enable efficient data management, presentation creation, and adaptability to technology-driven business environments.
Intermediate Stage
Engage in Practical Application and Case Studies- (Semester 3-5)
Actively seek opportunities to apply theoretical knowledge through case studies, business simulations, and mini-projects. Analyze real-world business scenarios in subjects like marketing and financial management.
Tools & Resources
Harvard Business Review cases (if accessible), Industry news portals, Group project work
Career Connection
Develops practical problem-solving skills and strategic thinking, highly valued in management trainee and operational roles in Indian businesses.
Network with Industry Professionals- (Semester 3-5)
Attend industry webinars, guest lectures, and college career fairs. Connect with alumni and professionals on platforms like LinkedIn to gain insights and identify internship opportunities.
Tools & Resources
LinkedIn, Industry associations (e.g., FICCI, CII student chapters), College career services
Career Connection
Builds professional connections that can lead to internships, mentorships, and future job prospects in the competitive Indian job market.
Develop Specialized Software Skills- (Semester 3-5)
Learn and practice using industry-relevant software like Tally for accounting and basic financial analysis tools. Pursue certifications if available.
Tools & Resources
Tally ERP 9 software, Excel advanced functions tutorials, Online certification courses
Career Connection
Directly enhances employability for roles in accounting, taxation, and financial reporting, making graduates job-ready for Indian SMEs and large corporations.
Advanced Stage
Focus on Project Work and Research- (Semester 6)
Undertake a robust project in your area of interest (e.g., market research, financial analysis, startup plan). This demonstrates independent research capabilities and problem-solving.
Tools & Resources
Academic journals, Industry reports, Statistical software (e.g., SPSS, R basics), Faculty mentorship
Career Connection
Showcases initiative and analytical depth to potential employers, crucial for roles requiring strategic thinking and data interpretation in India.
Intensive Placement Preparation- (Semester 6)
Participate in mock interviews, group discussions, and aptitude test preparation. Tailor your resume and cover letters for specific job roles and companies.
Tools & Resources
College placement cell, Online aptitude platforms (e.g., IndiaBix), Resume building workshops
Career Connection
Maximizes chances of securing placements in top Indian companies and MNCs operating in India, leading to successful career launch.
Pursue Advanced Certifications or Higher Education Planning- (Semester 6 onwards)
Explore certifications like NCFM for financial markets, or begin preparing for competitive exams for M.Com, MBA, CA, or CS, aligning with long-term career aspirations.
Tools & Resources
NISM certifications, UGC NET study material, Coaching institutes (if opting for competitive exams)
Career Connection
Boosts specialized knowledge and credentials, opening doors to advanced roles and leadership positions in the Indian financial and corporate sectors.
Program Structure and Curriculum
Eligibility:
- Passed Pre-University Examination (PUC) of Karnataka or any other examination considered as equivalent thereto by University of Mysore.
Duration: 3 years (6 semesters)
Credits: 176 Credits
Assessment: Internal: 20%, External: 80%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AEC-1 | Language I (Kannada/Alternative English/Sanskrit/Urdu/Telugu/Hindi) | Ability Enhancement Compulsory Course | 2 | Language Grammar, Reading Comprehension, Writing Skills, Communication Practice, Cultural Texts |
| AEC-2 | Language II (English) | Ability Enhancement Compulsory Course | 2 | English Grammar, Written Communication, Essay Writing, Vocabulary Building, Soft Skills |
| DSC-1.1 | Financial Accounting - I | Core | 4 | Introduction to Accounting, Accounting Process, Final Accounts of Sole Trader, Consignment Accounts, Joint Venture Accounts |
| DSC-1.2 | Principles of Marketing | Core | 4 | Introduction to Marketing, Marketing Environment, Marketing Mix, Product and Pricing, Promotion and Distribution |
| DSC-1.3 | Fundamentals of Computers | Core | 4 | Introduction to Computers, Data Representation, Input/Output Devices, Memory and Storage, Operating Systems and MS Office |
| AECC-1 | Indian Constitution and Human Rights | Ability Enhancement Compulsory Course | 2 | Constitutional Framework, Fundamental Rights, Directive Principles, Human Rights Concepts, Constitutional Remedies |
| SEC-1 | Health & Wellness / NCC / NSS / Sports / R & R / Co-curricular activities | Skill Enhancement Course | 2 | Physical Fitness, Mental Health, Nutrition Basics, Lifestyle Management, Stress Management |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AEC-3 | Language I (Kannada/Alternative English/Sanskrit/Urdu/Telugu/Hindi) | Ability Enhancement Compulsory Course | 2 | Advanced Language Skills, Literary Appreciation, Contextual Writing, Oral Communication, Cultural History |
| AEC-4 | Language II (English) | Ability Enhancement Compulsory Course | 2 | Business Communication, Report Writing, Presentation Skills, Professional Correspondence, Interview Skills |
| DSC-2.1 | Financial Accounting - II | Core | 4 | Hire Purchase & Installment System, Branch Accounts, Departmental Accounts, Voyage Accounts, Insolvency Accounts |
| DSC-2.2 | Financial Management | Core | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting, Cost of Capital, Working Capital Management |
| DSC-2.3 | E-Commerce | Core | 4 | Introduction to E-Commerce, E-Commerce Models, E-Payment Systems, E-Security, E-Marketing and CRM |
| AECC-2 | Environmental Studies | Ability Enhancement Compulsory Course | 2 | Natural Resources, Ecosystems, Biodiversity Conservation, Environmental Pollution, Social Issues and Environment |
| SEC-2 | Digital Fluency | Skill Enhancement Course | 2 | Digital Devices and Systems, Internet and Web Technologies, Cyber Security, Digital Citizenship, Data Management Basics |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AEC-5 | Language I (Kannada/Alternative English/Sanskrit/Urdu/Telugu/Hindi) | Ability Enhancement Compulsory Course | 2 | Functional Language Usage, Report Writing, Translation Practice, Cultural Context, Advanced Grammar |
| AEC-6 | Language II (English) | Ability Enhancement Compulsory Course | 2 | Advanced English Grammar, Literary Analysis, Critical Thinking, Public Speaking, Academic Writing |
| DSC-3.1 | Corporate Accounting - I | Core | 4 | Accounting for Share Capital, Debentures, Redemption of Debentures, Underwriting of Shares, Valuation of Goodwill and Shares |
| DSC-3.2 | Business Statistics | Core | 4 | Introduction to Statistics, Data Collection & Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation and Regression |
| DSC-3.3 | Business Law | Core | 4 | Indian Contract Act, Sale of Goods Act, Consumer Protection Act, Negotiable Instruments Act, Indian Partnership Act |
| SEC-3 | Retail Marketing | Skill Enhancement Course | 2 | Introduction to Retail, Retail Formats, Retail Location, Merchandise Management, Pricing and Customer Service |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| AEC-7 | Language I (Kannada/Alternative English/Sanskrit/Urdu/Telugu/Hindi) | Ability Enhancement Compulsory Course | 2 | Professional Language Usage, Official Communication, Document Drafting, Cross-cultural Communication, Grammar Review |
| AEC-8 | Language II (English) | Ability Enhancement Compulsory Course | 2 | Business Ethics, Corporate Communication, Negotiation Skills, Conflict Resolution, Global English |
| DSC-4.1 | Corporate Accounting - II | Core | 4 | Accounting for Amalgamation, Absorption and Reconstruction, Liquidation of Companies, Consolidated Financial Statements, Insurance Companies Accounts |
| DSC-4.2 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Process Costing and ABC |
| DSC-4.3 | Income Tax - I | Core | 4 | Introduction to Income Tax, Residential Status, Heads of Income (Salary), Heads of Income (House Property), Computation of Total Income |
| SEC-4 | Computerised Accounting with Tally | Skill Enhancement Course | 2 | Introduction to Tally, Company Creation and Ledgers, Voucher Entry and Inventory, GST in Tally, Report Generation |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-5.1 | Auditing and Assurance | Core | 4 | Introduction to Auditing, Audit Planning and Procedures, Internal Control System, Vouching and Verification, Audit Report and Ethics |
| DSC-5.2 | Banking Law and Operations | Core | 4 | Banking Regulation Act, Reserve Bank of India, Banker and Customer Relationship, Types of Accounts and Loans, Negotiable Instruments Act |
| DSC-5.3 | Management Accounting | Core | 4 | Introduction to Management Accounting, Budgetary Control, Standard Costing, Marginal Costing, Fund Flow and Ratio Analysis |
| DSE-5.1 | Advanced Accounting | Elective (Discipline Specific Elective) | 4 | Valuation of Shares, Consolidated Financial Statements, Accounting for Banking Companies, Accounting for Insurance Companies, Government Accounting Standards |
| DSE-5.2 | Financial Markets and Services | Elective (Discipline Specific Elective) | 4 | Indian Financial System, Money Market Instruments, Capital Market Operations, Financial Services, Merchant Banking and Mutual Funds |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC-6.1 | Goods and Services Tax (GST) | Core | 4 | Introduction to GST, GST Council and Administration, Supply under GST, Input Tax Credit, GST Returns and Refunds |
| DSC-6.2 | International Business | Core | 4 | Introduction to International Business, Theories of International Trade, Foreign Exchange Market, Global Financial Institutions, International Marketing Strategies |
| DSC-6.3 | Business Ethics and Corporate Governance | Core | 4 | Introduction to Business Ethics, Ethical Theories, Corporate Governance Principles, Stakeholder Theory, Corporate Social Responsibility |
| DSE-6.1 | Management and Cost Audit | Elective (Discipline Specific Elective) | 4 | Introduction to Management Audit, Cost Audit Scope, Audit Programme Development, Audit Report Formulation, Verification of Cost Records |
| DSE-6.2 | International Finance | Elective (Discipline Specific Elective) | 4 | Foreign Exchange Markets, Exchange Rate Theories, International Parity Conditions, Currency Derivatives, International Capital Budgeting |




