

B-COM in General at Vikram BBM College


Chikkaballapura, Karnataka
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About the Specialization
What is General at Vikram BBM College Chikkaballapura?
This B.Com program at Vikram BBM College, affiliated to Bangalore University, focuses on building a strong foundation in commerce, accounting, finance, and management. It is designed to equip students with comprehensive knowledge essential for business operations and economic understanding. The curriculum integrates traditional commerce principles with modern business practices, addressing the evolving demands of the Indian corporate sector.
Who Should Apply?
This program is ideal for fresh graduates from 10+2, particularly those with a commerce background, seeking entry into finance, accounting, or general management roles. It also suits individuals aspiring for professional qualifications like CA, CS, or CMA, as it provides a robust conceptual base. Career changers looking to enter the broad business domain will find the foundational knowledge invaluable.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as accountants, financial analysts, tax consultants, auditors, and business development executives. Entry-level salaries typically range from INR 2.5 LPA to 4.5 LPA, with significant growth potential up to INR 8-15 LPA with experience. The program aligns well with certifications like Tally, GST Practitioner, and NCFM, enhancing employability in Indian companies.

Student Success Practices
Foundation Stage
Master Accounting and Management Fundamentals- (Semester 1-2)
Diligently study core subjects like Financial Accounting and Principles of Management. Focus on conceptual clarity through regular practice of problems and case studies. Participate in basic business quizzes and debates to strengthen understanding.
Tools & Resources
Textbooks, Online accounting tutorials (e.g., Tally tutorials), Study groups
Career Connection
A strong foundation in these areas is crucial for all entry-level finance and management roles, enabling faster learning and better performance in future professional exams like CA/CS/CMA.
Develop Essential Digital and Communication Skills- (Semester 1-2)
Actively engage with Computer Fundamentals and English Language courses. Practice using MS-Office (Excel for data, Word for reports, PowerPoint for presentations) and focus on improving written and verbal communication. Attend workshops on public speaking.
Tools & Resources
MS-Office suite, Grammarly, Toastmasters (if available/local clubs), Online English language courses
Career Connection
These are universal skills highly valued by employers across all industries in India, vital for effective workplace communication and digital literacy.
Engage in Early Skill Enhancement and Value Addition- (Semester 1-2)
Take the Skill Enhancement Courses (SEC) and Value Added Courses (VAC) seriously. For example, ''''Digital Fluency'''' or ''''Health & Wellness'''' offer practical life skills. Look for local seminars on these topics or college-led initiatives.
Tools & Resources
College workshops, Skill-based online modules, Industry webinars
Career Connection
These courses enhance your resume with practical, current skills beyond core academics, making you a more well-rounded candidate for internships and initial jobs.
Intermediate Stage
Apply Theoretical Knowledge to Practical Scenarios- (Semester 3-4)
For subjects like Corporate Accounting, Income Tax, and Cost Accounting, focus on solving practical problems. Form study groups to discuss complex scenarios and utilize case studies to understand real-world application of laws and principles. Seek guidance from faculty on challenging areas.
Tools & Resources
Previous year question papers, Accounting software labs (e.g., Tally), Taxmann publications for tax cases
Career Connection
Practical problem-solving ability is key for roles in auditing, taxation, and financial analysis, demonstrating readiness for industry demands.
Explore Open Electives and Skill-Based Choices Strategically- (Semester 3-4)
Choose open electives and skill enhancement courses (SEC) that align with emerging career trends or personal interests. If available, opt for courses like Entrepreneurship Development to build business acumen. Network with alumni to understand industry relevance of these choices.
Tools & Resources
Career counseling sessions, Alumni network events, Online courses (e.g., Coursera, Udemy) related to electives
Career Connection
Strategic elective choices can carve out a niche for you, making you more attractive to employers looking for specific skill sets beyond core commerce.
Seek Initial Industry Exposure and Networking- (Semester 3-4)
Actively look for short-term internships, volunteer opportunities, or industrial visits, especially in local businesses or firms. Attend industry guest lectures organized by the college and participate in inter-collegiate commerce fests to build a professional network.
Tools & Resources
College placement cell, LinkedIn, Local chamber of commerce events, Industry association seminars
Career Connection
Early exposure helps understand corporate culture, build contacts, and clarify career aspirations, giving you an edge in final placements.
Advanced Stage
Master Advanced Financial and Regulatory Concepts- (Semester 5-6)
Focus intensely on subjects like Advanced Financial Management, Auditing, GST, and Research Methodology. Understand their implications in the Indian business context. Aim for conceptual mastery and problem-solving efficiency, as these are critical for higher-level roles.
Tools & Resources
Advanced textbooks, Financial news sources (e.g., Economic Times), ICAI/ICSI study materials for related topics
Career Connection
Proficiency in these subjects is directly linked to higher-paying roles in core finance, tax, and audit, enabling career progression in established firms.
Undertake a Meaningful Project or Internship- (Semester 5-6)
Choose a project or internship topic (e.g., as part of Minor Discipline) that excites you and has real-world applicability. Dedicate significant time to research, data collection, analysis, and report writing. Aim for an internship that provides hands-on experience in your preferred field (e.g., finance, marketing).
Tools & Resources
Research databases, Statistical software (e.g., Excel, R), Company websites, Professional mentors
Career Connection
A well-executed project or internship is a powerful resume booster, demonstrating practical skills, problem-solving ability, and industry readiness, often leading to pre-placement offers.
Intensive Placement Preparation and Career Planning- (Semester 5-6)
Begin intensive preparation for placements or higher studies. This includes resume building, mock interviews, aptitude test practice, and group discussion drills. Explore postgraduate options like M.Com, MBA, or professional certifications like CFA, ACCA based on career goals.
Tools & Resources
Placement cell resources, Online aptitude platforms, Interview preparation guides, Career counseling
Career Connection
Thorough preparation ensures you are competitive for top placement opportunities in various Indian companies or well-prepared for competitive entrance exams for higher education.
Program Structure and Curriculum
Eligibility:
- Pass in 10+2 / PUC II (Karnataka) or equivalent examination with Commerce or Science stream from a recognized board/university.
Duration: 3 years / 6 semesters
Credits: 106 Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C1 23DSCF101 | Financial Accounting - I | Discipline Specific Core (DSC) | 4 | Introduction to Accounting, Accounting Principles and Concepts, Recording Transactions and Trial Balance, Final Accounts of Sole Proprietor, Bills of Exchange |
| C1 23DSCM102 | Principles of Management | Discipline Specific Core (DSC) | 4 | Introduction to Management, Planning and Decision Making, Organizing and Staffing, Directing and Motivation, Controlling and Coordination |
| C1 23DSCC103 | Computer Fundamentals & MS-Office | Discipline Specific Core (DSC) | 4 | Fundamentals of Computers, Operating Systems, MS-Word for Document Creation, MS-Excel for Data Analysis, MS-PowerPoint for Presentations |
| C1 23AECCEN104 | English Language - 1 | Ability Enhancement Compulsory Course (AECC) | 2 | Communication Skills, Grammar and Vocabulary, Reading Comprehension, Writing Paragraphs and Essays, Presentation Skills |
| C1 23AECCIN105 | Indian Constitution | Ability Enhancement Compulsory Course (AECC) | 2 | Framing of Indian Constitution, Fundamental Rights and Duties, Directive Principles of State Policy, Union and State Legislature, Judiciary in India |
| C1 23VAC106A | Health & Wellness | Value Added Course (VAC) | 2 | Dimensions of Health, Yoga and Meditation, Nutrition and Diet, Lifestyle Diseases Management, Stress Management |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C2 23DSCF201 | Financial Accounting - II | Discipline Specific Core (DSC) | 4 | Consignment Accounts, Joint Venture Accounts, Royalty Accounts, Installment Purchase and Hire Purchase, Branch Accounts |
| C2 23DSCM202 | Marketing Management | Discipline Specific Core (DSC) | 4 | Introduction to Marketing, Marketing Environment, Product and Pricing Decisions, Promotion and Distribution Decisions, Consumer Behavior |
| C2 23DSCC203 | Environmental Studies | Discipline Specific Core (DSC) | 4 | Ecosystems and Biodiversity, Environmental Pollution and Control, Natural Resources and Conservation, Environmental Ethics, Sustainable Development |
| C2 23AECCEN204 | English Language - 2 | Ability Enhancement Compulsory Course (AECC) | 2 | Advanced Communication Strategies, Business Correspondence, Report Writing, Public Speaking, Group Discussion Techniques |
| C2 23SECDG205A | Digital Fluency | Skill Enhancement Course (SEC) | 2 | Digital Devices and Networks, Internet and Web Technologies, Digital Communication, Social Media Literacy, Cyber Security Basics |
| C2 23VAC206A | Professional Ethics | Value Added Course (VAC) | 2 | Ethical Theories and Principles, Business Ethics, Corporate Governance, Whistleblowing, Corporate Social Responsibility |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C3 23DSCF301 | Corporate Accounting - I | Discipline Specific Core (DSC) | 4 | Share Capital Accounting, Debentures, Redemption of Preference Shares, Redemption of Debentures, Underwriting of Shares |
| C3 23DSCM302 | Business Law | Discipline Specific Core (DSC) | 4 | Indian Contract Act, Sale of Goods Act, Consumer Protection Act, Negotiable Instruments Act, Companies Act (Introduction) |
| C3 23DSCC303 | Income Tax - I | Discipline Specific Core (DSC) | 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 |
| C3 23SECOA304 | Office Automation | Skill Enhancement Course (SEC) | 2 | Advanced MS Excel Functions, Data Management and Analysis, Professional Presentation Techniques, Document Automation, Project Management Tools |
| C3 23OE305A | Open Elective - I | Open Elective (OE) | 3 | Diverse topics based on chosen elective, e.g., Basic Computer Skills, Financial Literacy for Non-Commerce, Basic Statistics |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C4 23DSCF401 | Corporate Accounting - II | Discipline Specific Core (DSC) | 4 | Valuation of Goodwill and Shares, Amalgamation, Absorption and Reconstruction, Liquidation of Companies, Accounting for Banking Companies, Consolidated Financial Statements |
| C4 23DSCM402 | Cost Accounting | Discipline Specific Core (DSC) | 4 | Introduction to Cost Accounting, Material and Labour Costing, Overhead Costing, Activity Based Costing, Marginal Costing and Decision Making |
| C4 23DSCC403 | Income Tax - II | Discipline Specific Core (DSC) | 4 | Capital Gains, Income from Other Sources, Clubbing of Income and Set-off of Losses, Deductions from Gross Total Income, Assessment of Individuals and Firms |
| C4 23SECED404 | Entrepreneurship Development | Skill Enhancement Course (SEC) | 2 | Concept of Entrepreneurship, Business Plan Formulation, Sources of Finance for Startups, Marketing Strategies for New Ventures, Legal Aspects of Business Establishment |
| C4 23OE405A | Open Elective - II | Open Elective (OE) | 3 | Diverse topics based on chosen elective, e.g., Professional Communication, Introduction to Psychology, Basic Economics |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C5 23DSCF501 | Advanced Financial Management | Discipline Specific Core (DSC) | 4 | Capital Budgeting Decisions, Working Capital Management, Cost of Capital, Capital Structure Theories, Dividend Decisions |
| C5 23DSCM502 | Auditing & Assurance | Discipline Specific Core (DSC) | 4 | Introduction to Auditing, Audit Planning and Internal Control, Vouching and Verification, Audit of Limited Companies, Audit Report and Professional Ethics |
| C5 23DSCC503 | Goods and Services Tax (GST) | Discipline Specific Core (DSC) | 4 | Introduction to GST, GST Council and Administration, Supply, Levy, and Collection of GST, Input Tax Credit, Registration and Returns |
| C5 23MIFN504 | Investment Management | Minor Discipline (Finance Stream Example) | 3 | Investment Avenues and Goals, Risk and Return Analysis, Valuation of Securities, Portfolio Management, Mutual Funds and Derivatives |
| C5 23MIFN505 | Financial Markets & Services | Minor Discipline (Finance Stream Example) | 3 | Indian Financial System, Money Market, Capital Market Operations, Stock Exchanges and SEBI, Financial Services (e.g., Merchant Banking, Factoring) |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| C6 23DSCF601 | Management Accounting | Discipline Specific Core (DSC) | 4 | Financial Statement Analysis, Ratio Analysis, Fund Flow and Cash Flow Statements, Budgetary Control, Standard Costing and Variance Analysis |
| C6 23DSCM602 | E-Commerce | Discipline Specific Core (DSC) | 4 | Introduction to E-Commerce, E-Business Models, E-Payment Systems, E-Security and Privacy, Online Marketing and M-Commerce |
| C6 23DSCC603 | Research Methodology | Discipline Specific Core (DSC) | 4 | Introduction to Research, Research Design and Ethics, Data Collection Methods, Sampling Techniques, Data Analysis and Report Writing |
| C6 23MIFN604 | International Business | Minor Discipline (Finance Stream Example) | 3 | Theories of International Trade, Modes of Entry into International Business, Global Financial Markets, Foreign Exchange Risk Management, WTO and International Institutions |
| C6 23MIFN605 | Project Work / Internship | Minor Discipline (Finance Stream Example) | 3 | Problem Identification and Formulation, Literature Review and Research Design, Data Collection and Analysis, Findings and Recommendations, Report Preparation and Presentation |




