

BCOM in General at Vijayanagara College, Hosapete


Vijayanagara, Karnataka
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About the Specialization
What is General at Vijayanagara College, Hosapete Vijayanagara?
This Bachelor of Commerce (BCom) program at Vijayanagar College, affiliated with VSKU, Ballari, provides a comprehensive foundation in commerce, accounting, finance, and business management. It is designed to equip students with essential knowledge and practical skills crucial for the dynamic Indian business landscape. The curriculum blends theoretical concepts with practical applications, preparing graduates for diverse roles across various industries. This general BCom program ensures a broad understanding of commercial operations and economic principles.
Who Should Apply?
This program is ideal for 10+2/PUC graduates from commerce, science, or arts streams who aspire to build a career in business, finance, accounting, or entrepreneurship. It caters to freshers seeking entry-level positions in corporate sectors, banking, or financial services. It also benefits those looking to pursue higher education in commerce or professional certifications like CA, CS, or CMA, by laying a strong academic foundation.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles such as Accountant, Financial Analyst, Tax Consultant, Auditor, Market Researcher, or Banking Professional. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential for experienced professionals. The program also provides a solid base for pursuing advanced degrees like MCom, MBA, or professional qualifications, enhancing career trajectories in Indian companies and multinational corporations.

Student Success Practices
Foundation Stage
Master Core Accounting & Business Fundamentals- (Semester 1-2)
Dedicate consistent time to understanding basic accounting principles, business organization, and management concepts. Utilize textbooks, online tutorials, and peer study groups. Practice numerical problems daily for Financial Accounting and seek clarification on complex theories early on.
Tools & Resources
Textbooks, VSKU Syllabus Documents, Online accounting tutorials (e.g., ICAI resources, YouTube channels), Peer study groups
Career Connection
A strong foundation ensures academic success in higher semesters and builds essential knowledge required for all commerce-related careers, particularly in accounting and business operations.
Enhance Communication and Basic IT Skills- (Semester 1-2)
Actively participate in English language classes to improve written and oral communication. For Computer Fundamentals and Office Automation, practice extensively with MS Word, Excel, and PowerPoint. Aim to become proficient in creating professional documents and presentations.
Tools & Resources
Grammar books, news articles, public speaking clubs, MS Office suite, online tutorials for Excel shortcuts, College computer labs
Career Connection
Effective communication and digital literacy are non-negotiable skills for any professional role, improving employability in the Indian corporate sector and ensuring smooth office integration.
Engage with Environmental and Constitutional Awareness- (Semester 1-2)
Approach Environmental Studies and Indian Constitution with genuine interest, understanding their societal and regulatory impact. Participate in college workshops, debates, or projects related to sustainability or civics to deepen comprehension and application.
Tools & Resources
Official government websites, environmental NGOs, Current affairs analysis, debates, college forums
Career Connection
Develops a well-rounded personality, critical thinking, and awareness of India''''s legal and environmental framework, valuable for socially responsible business practices and civil service aspirations.
Intermediate Stage
Deep Dive into Corporate Finance & Costing- (Semester 3-4)
Focus on mastering Corporate Accounting and Cost Accounting concepts, which form the backbone of financial reporting and cost control in businesses. Practice problem-solving diligently and explore case studies related to Indian companies to understand real-world application.
Tools & Resources
Advanced accounting textbooks, NPTEL courses on costing, Financial news, corporate annual reports of Indian firms
Career Connection
These skills are directly applicable for roles in corporate finance departments, auditing firms, and cost analysis teams, highly valued by Indian businesses for efficient financial management.
Develop Data Analysis and E-Commerce Competencies- (Semester 3-4)
Strengthen your analytical abilities by excelling in Business Statistics. Simultaneously, grasp the fundamentals of E-Commerce, understanding its business models and digital marketing aspects. Consider taking online courses in data analytics tools or digital marketing basics.
Tools & Resources
Statistical software (e.g., Excel, R basics), online data science platforms, E-commerce business blogs, digital marketing certifications (Google Analytics)
Career Connection
Develops critical skills for market research, data-driven decision-making, and understanding the rapidly growing digital economy, opening doors to roles in business analytics and online commerce in India.
Cultivate Professional Networking & Awareness- (Semester 3-4)
Attend industry webinars, guest lectures, and college career fairs to understand current business trends and build initial professional connections. Read business newspapers (e.g., The Economic Times, Business Standard) to stay updated on the Indian business environment and market news.
Tools & Resources
LinkedIn, college alumni network, Business dailies, financial magazines, Industry association events (online/offline)
Career Connection
Early networking exposes you to industry expectations and potential opportunities, while informed awareness makes you a more competent candidate for internships and entry-level positions in India.
Advanced Stage
Master Taxation, Auditing & Financial Management- (Semester 5-6)
Gain thorough practical knowledge of Income Tax, GST, Auditing, and Financial Management. These are high-demand areas. Solve complex case studies, use accounting software (like Tally) for tax computations, and understand financial decision-making frameworks relevant to Indian businesses.
Tools & Resources
Taxmann publications, ICAI study material, Tally ERP 9, financial modeling software (e.g., Excel)
Career Connection
Directly prepares you for roles as tax consultants, auditors, financial analysts, and wealth managers, with strong demand in Indian accounting firms, banks, and corporations.
Strategic Elective Selection & Specialization- (Semester 5-6)
Carefully choose Discipline Specific Electives (DSEs) and Skill Enhancement Courses (SECs) based on your career interests. If interested in finance, pick Advanced Accounting/Financial Derivatives; if in HR, choose Human Resource Management. Focus on gaining in-depth knowledge in your chosen area.
Tools & Resources
Career counseling, faculty mentorship, Online specialized courses (e.g., NISM certifications for stock market)
Career Connection
Specialized knowledge makes you more competitive for specific job roles and helps align your skills with industry requirements, enhancing your chances for targeted placements in India.
Intensive Placement Preparation & Internship Search- (Semester 5-6)
Begin preparing for campus placements by refining your resume, practicing interview skills, and taking aptitude tests. Actively seek internships to gain practical industry experience, even if unpaid, to build a strong portfolio and understand corporate culture in India.
Tools & Resources
College placement cell, career guidance platforms, Mock interviews, aptitude test prep books, Internship portals (e.g., Internshala, LinkedIn)
Career Connection
This stage is crucial for transitioning from academia to the professional world. Practical experience and strong interview performance significantly boost placement chances in top Indian companies and MNCs operating in India.
Program Structure and Curriculum
Eligibility:
- Pass in 10+2/Pre-University Course (PUC) or equivalent examination from a recognized board/university.
Duration: 3 years (6 semesters)
Credits: 140 Credits
Assessment: Internal: 30%, External: 70%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 1.1 | Language I (Kannada/Sanskrit/Hindi/Urdu/Telugu) | Core | 3 | Language specific literature, Grammar, Composition, Cultural context, Communication skills |
| BC 1.2 | Language II (English) | Core | 3 | Communicative English, Grammar and Usage, Reading Comprehension, Writing Skills, Vocabulary Building |
| BC 1.3 | Financial Accounting I | Core | 4 | Introduction to Financial Accounting, Accounting Process, Final Accounts of Sole Trader, Consignment Accounts, Joint Venture Accounts, Royalty Accounts |
| BC 1.4 | Fundamentals of Business Organization and Management | Core | 4 | Introduction to Business, Forms of Business Organization, Introduction to Management, Planning and Decision Making, Organizing and Staffing, Directing and Controlling |
| BC 1.5 | Indian Financial System | Core | 4 | Overview of Financial System, Indian Money Market, Capital Market, Financial Institutions, SEBI and Investor Protection, Financial Services |
| BC 1.6 | Computer Fundamentals and Office Automation (Practical) | Skill Enhancement Course | 2 | Computer Basics, Operating System Concepts, MS Word, MS Excel, MS PowerPoint, Internet Fundamentals |
| BC 1.7 | Environmental Studies | Skill Enhancement Course | 2 | Multidisciplinary Nature of Environmental Studies, Natural Resources, Ecosystems, Biodiversity and Conservation, Environmental Pollution, Environmental Policies |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 2.1 | Language I (Kannada/Sanskrit/Hindi/Urdu/Telugu) | Core | 3 | Advanced literary texts, Creative writing, Translation techniques, Cultural perspectives, Enhanced communication |
| BC 2.2 | Language II (English) | Core | 3 | Advanced Communication, Report Writing, Business Correspondence, Presentation Skills, Group Discussions |
| BC 2.3 | Financial Accounting II | Core | 4 | Departmental Accounts, Branch Accounts, Insolvency Accounts, Accounts from Incomplete Records, Hire Purchase System, Installment Payment System |
| BC 2.4 | Corporate Administration | Core | 4 | Company Law Fundamentals, Incorporation of a Company, Memorandum and Articles of Association, Shares and Share Capital, Company Meetings, Winding up of Companies |
| BC 2.5 | Principles of Marketing | Core | 4 | Introduction to Marketing, Marketing Environment, Consumer Behavior, Market Segmentation, Product and Pricing Decisions, Promotion and Distribution |
| BC 2.6 | Computer Application in Business (Practical) | Skill Enhancement Course | 2 | Business Software Applications, Advanced Excel for Business, Data Analysis Tools, Database Management Systems, Presentation Graphics, Accounting Software Overview |
| BC 2.7 | Indian Constitution | Skill Enhancement Course | 2 | Constitutional Framework, Preamble and Fundamental Rights, Directive Principles of State Policy, Union and State Government, Judiciary System, Constitutional Amendments |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 3.1 | Language I (Kannada/Sanskrit/Hindi/Urdu/Telugu) | Core | 3 | Specialized literary forms, Advanced grammar, Analytical skills, Cultural history, Professional communication |
| BC 3.2 | Language II (English) | Core | 3 | Business English, Cross-cultural communication, Advanced report writing, Public speaking, Soft skills for workplace |
| BC 3.3 | Corporate Accounting I | Core | 4 | Accounting for Share Capital, Redemption of Preference Shares, Redemption of Debentures, Underwriting of Shares and Debentures, Valuation of Goodwill, Valuation of Shares |
| BC 3.4 | Cost Accounting I | Core | 4 | Introduction to Cost Accounting, Cost Concepts and Classifications, Material Costing, Labour Costing, Overhead Costing, Unit Costing |
| BC 3.5 | Business Statistics I | Core | 4 | Introduction to Statistics, Data Collection and Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation Analysis, Regression Analysis |
| BC 3.6 | Indian Business Environment | Core | 4 | Concepts of Business Environment, Economic Environment, Socio-Cultural Environment, Political and Legal Environment, Technological Environment, Global Environment |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 4.1 | Language I (Kannada/Sanskrit/Hindi/Urdu/Telugu) | Core | 3 | Research in language, Advanced critical analysis, Specialized translations, Cultural studies, Intercultural communication |
| BC 4.2 | Language II (English) | Core | 3 | Professional Communication, Technical Writing, Negotiation Skills, Conflict Resolution, Emotional Intelligence |
| BC 4.3 | Corporate Accounting II | Core | 4 | Accounting for Amalgamation, Absorption and Reconstruction, Consolidation of Accounts, Liquidation of Companies, Accounting for Banking Companies, Accounting for Insurance Companies |
| BC 4.4 | Cost Accounting II | Core | 4 | Job Costing, Process Costing, Service Costing, Contract Costing, Operating Costing, Reconciliation of Cost and Financial Accounts |
| BC 4.5 | Business Statistics II | Core | 4 | Index Numbers, Time Series Analysis, Probability Theory, Theoretical Distributions, Sampling Methods, Statistical Decision Theory |
| BC 4.6 | E-Commerce | Core | 4 | Introduction to E-Commerce, Business Models of E-Commerce, E-Marketing, E-Payment Systems, Cyber Security and Legal Issues, E-Commerce Applications |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 5.1 | Income Tax I | Core | 4 | Basic Concepts of Income Tax, Residential Status and Tax Incidence, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession, Capital Gains and Other Sources |
| BC 5.2 | Auditing | Core | 4 | Introduction to Auditing, Types of Audit, Internal Control System, Vouching and Verification, Company Audit, Audit Report |
| BC 5.3 | Financial Management | Core | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Capital Structure Theories, Working Capital Management |
| BC 5.4 | Entrepreneurship Development | Core | 4 | Concept of Entrepreneurship, Entrepreneurial Environment, Starting a Small Business, Institutional Support for Entrepreneurs, Project Formulation, Challenges and Success Factors |
| BC 5.5 | Advanced Accounting (DSE 1.1) | Elective | 4 | Accounting for Inflation, Human Resource Accounting, Social Responsibility Accounting, Farm Accounting, Government Accounting, Valuation of Goodwill and Shares |
| BC 5.6 | Advanced Cost Accounting (DSE 1.1) | Elective | 4 | Process Costing (Advanced), Marginal Costing, Budgetary Control, Standard Costing, Cost Reduction Techniques, Activity Based Costing |
| BC 5.7 | Stock and Commodity Market (DSE 1.1) | Elective | 4 | Introduction to Financial Markets, Primary and Secondary Markets, Stock Exchanges in India, Commodity Market Operations, Derivatives Market Basics, Regulatory Framework |
| BC 5.8 | Banking Law and Practice (DSE 1.2) | Elective | 4 | Banking Regulation Act, RBI and Monetary Policy, Negotiable Instruments Act, Customer-Banker Relationship, Types of Accounts, Loans and Advances |
| BC 5.9 | Public Finance (DSE 1.2) | Elective | 4 | Introduction to Public Finance, Public Expenditure, Public Revenue (Taxation), Public Debt, Fiscal Policy, Budget and Financial Administration |
| BC 5.10 | Research Methodology (DSE 1.2) | Elective | 4 | Introduction to Research, Research Design, Data Collection Methods, Sampling Techniques, Data Analysis and Interpretation, Report Writing |
| BC 5.11 | Communicative English (SEC 3) | Skill Enhancement Course | 2 | Advanced Listening Skills, Effective Speaking, Reading for Comprehension, Professional Writing, Vocabulary and Grammar Refinement, Presentation Skills |
| BC 5.12 | Computerized Accounting (SEC 3) | Skill Enhancement Course | 2 | Introduction to Computerized Accounting, Tally ERP 9 Basics, Company Creation and Setup, Ledger Accounts, Voucher Entries, Generating Financial Reports |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BC 6.1 | Income Tax II | Core | 4 | Clubbing of Income, Set-off and Carry Forward of Losses, Deductions from Gross Total Income, Assessment of Individuals, Advance Tax and TDS, GST Overview |
| BC 6.2 | Goods and Service Tax (GST) | Core | 4 | Introduction to GST, Registration under GST, Levy and Collection of GST, Input Tax Credit, Time and Value of Supply, Returns and Refunds under GST |
| BC 6.3 | International Business | Core | 4 | Nature of International Business, Theories of International Trade, International Business Environment, Foreign Exchange Market, International Financial Institutions, Globalisation and India |
| BC 6.4 | Business Regulations | Core | 4 | Indian Contract Act 1872, Sale of Goods Act 1930, Negotiable Instruments Act 1881, Consumer Protection Act 2019, Indian Partnership Act 1932, Limited Liability Partnership Act 2008 |
| BC 6.5 | Indian Accounting Standards (DSE 2.1) | Elective | 4 | Introduction to Ind AS/IFRS, Presentation of Financial Statements (Ind AS 1), Property, Plant and Equipment (Ind AS 16), Revenue from Contracts with Customers (Ind AS 115), Leases (Ind AS 116), Financial Instruments (Ind AS 109, 32, 107) |
| BC 6.6 | Management Accounting (DSE 2.1) | Elective | 4 | Introduction to Management Accounting, Financial Statement Analysis, Fund Flow Statement, Cash Flow Statement, Ratio Analysis, Responsibility Accounting |
| BC 6.7 | Financial Derivatives (DSE 2.1) | Elective | 4 | Introduction to Derivatives, Forwards and Futures Contracts, Options Contracts, Swaps, Pricing of Derivatives, Risk Management with Derivatives |
| BC 6.8 | Human Resource Management (DSE 2.2) | Elective | 4 | Introduction to HRM, HR Planning, Recruitment and Selection, Training and Development, Performance Appraisal, Compensation Management |
| BC 6.9 | Rural and Agricultural Marketing (DSE 2.2) | Elective | 4 | Introduction to Rural Marketing, Rural Consumer Behavior, Agricultural Marketing System, Marketing of Agricultural Inputs, Marketing of Agricultural Produce, Challenges and Strategies |
| BC 6.10 | Investment Management (DSE 2.2) | Elective | 4 | Introduction to Investment, Investment Avenues, Risk and Return Analysis, Fundamental Analysis, Technical Analysis, Portfolio Management |
| BC 6.11 | Personality Development (SEC 4) | Skill Enhancement Course | 2 | Self-Awareness, Interpersonal Skills, Stress Management, Time Management, Goal Setting, Leadership Qualities |
| BC 6.12 | Tally (SEC 4) | Skill Enhancement Course | 2 | Advanced Tally Features, Inventory Management, Payroll Management, GST Compliance in Tally, Data Backup and Restore, Generating Statutory Reports |




