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B-COM in General at VISVESWARAPURA EVENING COLLEGE OF ARTS & COMMERCE
Bengaluru, Karnataka
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About the Specialization
What is General at VISVESWARAPURA EVENING COLLEGE OF ARTS & COMMERCE Bengaluru?
This B.Com program at Visveswarapura Evening College of Arts and Commerce focuses on building a strong foundation in commerce, accounting, finance, and management principles. It equips students with essential business acumen highly relevant to the evolving Indian economy, fostering analytical and problem-solving skills for various industry sectors. The program''''s comprehensive design reflects current market demands and practical applications.
Who Should Apply?
This program is ideal for 10+2 graduates aspiring to a career in finance, accounting, or business management. It suits students seeking foundational knowledge for further professional qualifications like CA, CS, or CMA. Individuals aiming for entry-level positions in banking, financial services, or corporate accounting will find this program beneficial. No specific prerequisite background beyond general eligibility is typically required for admission.
Why Choose This Course?
Graduates of this program can expect diverse career paths in India, including roles as accountants, financial analysts, tax consultants, and business development executives. Entry-level salaries typically range from INR 2.5 to 4.5 lakhs annually, with significant growth potential based on experience and further qualifications. The curriculum often aligns with foundational requirements for professional certifications, enhancing career trajectories in Indian companies and public sector.
Student Success Practices
Foundation Stage
Build Strong Accounting and Business Fundamentals- (Semester 1-2)
Dedicate significant time to mastering core concepts in Financial Accounting, Marketing, and Managerial Economics. Understand journal entries, ledgers, final accounts, and market principles thoroughly. Form study groups to discuss complex topics and solve problems collaboratively to reinforce learning.
Tools & Resources
T.S. Grewal, P.C. Tulsian textbooks for accounting, Philip Kotler for marketing, Online tutorials (e.g., CA Foundation lectures), University previous year papers
Career Connection
A solid grasp of these fundamentals is crucial for higher-level commerce studies and is the bedrock for all finance, accounting, and management roles in any Indian enterprise, aiding in early career progression.
Enhance Digital Fluency and Business Communication- (Semester 1-2)
Actively engage with the ''''Digital Fluency'''' and ''''E-Commerce & Business Communication'''' courses. Practice using productivity tools like Microsoft Office (Word, Excel, PowerPoint) and learn to draft professional emails and reports. Participate in mock presentations and group discussions to improve oral communication skills.
Tools & Resources
Microsoft Office Suite, Google Workspace, Grammarly, Online tutorials for business communication etiquette, College communication workshops
Career Connection
These skills are essential for effective workplace interaction, efficient data handling, and professional correspondence, which are non-negotiable competencies in any Indian corporate environment, boosting employability.
Develop Quantitative Aptitude and Problem-Solving Skills- (Semester 1-2)
Focus on the ''''Quantitative Analysis for Business Decisions'''' subject. Practice statistical methods, data interpretation, and problem-solving regularly. Work through diverse numerical problems from textbooks and supplementary materials to strengthen analytical abilities and logical reasoning.
Tools & Resources
R.S. Aggarwal for quantitative aptitude, NCERT mathematics textbooks (revisit basics if needed), Online platforms like Khan Academy for statistical concepts
Career Connection
Strong quantitative skills are highly valued in finance, market research, and data-driven roles, helping secure placements in analytical positions within Indian firms and providing a competitive edge.
Intermediate Stage
Master Income Tax and Corporate Accounting Concepts- (Semester 3-4)
Dive deep into ''''Income Tax Law & Practice'''' and ''''Corporate Accounting''''. Stay updated with recent amendments in Indian tax laws. Practice solving practical problems related to tax computation and company financial statements. Consider joining a tax or accounting club if available for practical insights.
Tools & Resources
Vinod Singhania/V.K. Singhania for Income Tax, M.C. Shukla/S.N. Maheshwari for Corporate Accounting, Institute of Chartered Accountants of India (ICAI) study materials
Career Connection
These subjects are critical for roles in tax consultancy, auditing firms, and corporate finance departments, offering a direct pathway to specialized careers in India''''s robust financial and accounting sectors.
Explore Cost Management and Business Law Applications- (Semester 3-4)
Understand the principles of ''''Cost Accounting'''' and ''''Business Law''''. Learn how to apply costing techniques to real-world scenarios and identify legal implications in business operations. Analyze case studies to grasp the practical aspects of contract law and company regulations, fostering critical thinking.
Tools & Resources
M.N. Arora for Cost Accounting, Bare acts for Business Law, Legal case study repositories, Industry journals for business ethics
Career Connection
Valuable for managerial roles, compliance positions, and entrepreneurial ventures, ensuring decisions are both economically sound and legally compliant in the Indian business landscape, enhancing decision-making skills.
Engage in Skill Enhancement Courses for Employability- (Semester 3-4)
Actively participate in ''''Cyber Security & Data Privacy'''', ''''Tally Prime & Excel'''', and ''''Digital Marketing'''' courses. Seek practical hands-on experience by completing projects, simulations, or mini-assignments. Obtain certifications in Tally or digital marketing if possible to validate skills.
Tools & Resources
Tally software, Microsoft Excel, Google Analytics Academy, HubSpot Academy for digital marketing certifications, Cybersecurity awareness workshops
Career Connection
These skills are directly employable in today''''s digital economy, opening doors to roles in accounting software operations, data privacy compliance, and online marketing, which are highly demanded in Indian SMEs and large corporations.
Advanced Stage
Specialize through Electives and Advanced Concepts- (Semester 5-6)
Choose electives (DSEs) strategically, focusing on a career path like finance or accounting. Master ''''Management Accounting'''' and ''''Auditing'''' thoroughly. Critically analyze financial statements and understand audit procedures, aligning with Indian accounting standards and professional practices.
Tools & Resources
IFRS/Indian Accounting Standards, Professional body publications (ICAI, ICMAI), Financial news portals (Economic Times, Livemint) for industry updates
Career Connection
Prepares students for roles in financial analysis, internal audit, statutory audit, and corporate treasury functions, which are high-demand areas in Indian financial services and corporate sectors, leading to specialized careers.
Undertake Research and Industry-Relevant Projects- (Semester 5-6)
Engage deeply with the ''''Research Methodology & Project Work'''' course. Identify a relevant industry problem in commerce, conduct thorough research, collect and analyze data, and present findings professionally. Seek faculty mentorship for project guidance and explore real-world applications.
Tools & Resources
SPSS/R/Python for data analysis (basic level), Academic databases (JSTOR, Google Scholar), College library resources, Industry reports
Career Connection
Develops critical thinking, problem-solving, and presentation skills vital for advanced roles, demonstrating practical application of knowledge to potential employers during placements in India and for higher studies.
Prepare Rigorously for Placements and Professional Exams- (Semester 5-6)
Start placement preparation early, focusing on resume building, interview skills, and aptitude tests. Network with alumni and industry professionals. Simultaneously, begin preparing for entrance exams for professional courses like CA, CS, or CMA, or postgraduate studies like M.Com/MBA, if aspiring for higher education.
Tools & Resources
College placement cell, Online aptitude test platforms (indiabix, Freshersworld), LinkedIn for networking, Coaching institutes for professional exams
Career Connection
Maximizes chances of securing desirable placements in top Indian companies or gaining admission to prestigious higher education programs, laying a strong foundation for long-term career success and professional growth.
Program Structure and Curriculum
Eligibility:
- Any student who has passed the two years Pre-University Examination conducted by the Pre-University Education Board in Karnataka State or any other examination considered as equivalent thereto by Bengaluru City University is eligible for admission.
Duration: 3 years (6 semesters)
Credits: 130 Credits
Assessment: Internal: 40%, External: 60%
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC1.1 | Financial Accounting - I | Core | 4 | Introduction to Accounting, Accounting Process, Final Accounts of Sole Proprietorship, Consignment Accounts, Joint Ventures |
| DSC1.2 | Principles of Marketing | Core | 4 | Introduction to Marketing, Marketing Environment & Segmentation, Product Decisions, Pricing Strategies, Promotion & Distribution Decisions |
| DSC1.3 | Managerial Economics | Core | 4 | Introduction to Managerial Economics, Demand Analysis, Production Analysis, Cost Analysis, Market Structures |
| OE1.1 | Open Elective - I | Open Elective | 3 | Interdisciplinary subject selection, Application of diverse concepts, Enhancing general knowledge, Exposure to new fields, Skill diversification |
| AEC1.1 | English - I | Ability Enhancement Compulsory Course | 2 | Reading Comprehension, Grammar and Usage, Basic Writing Skills, Vocabulary Building, Paragraph Writing |
| SEC1.1 | Digital Fluency | Skill Enhancement Course | 2 | Fundamentals of Computers, Operating Systems & Software, Internet & Digital Communication, Cyber Hygiene & Security, Digital Tools for Productivity |
| VC1.1 | Office Management & Secretarial Practice | Vocational Course | 2 | Office Organization, Record Management, Communication in Office, Meeting Management, Secretarial Duties |
| CC1.1 | Health & Wellness/Yoga | Co-Curricular Course | 1 | Physical Fitness, Mental Well-being, Yoga Practices, Nutrition Basics, Stress Management |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC2.1 | Financial Accounting - II | Core | 4 | Partnership Accounts, Dissolution of Partnership Firm, Accounting for Joint Stock Companies, Issue & Forfeiture of Shares, Debentures |
| DSC2.2 | Business Law | Core | 4 | Indian Contract Act, Sale of Goods Act, Consumer Protection Act, Negotiable Instruments Act, Companies Act (Introduction) |
| DSC2.3 | Quantitative Analysis for Business Decisions - I | Core | 4 | Introduction to Statistics, Data Presentation, Measures of Central Tendency, Measures of Dispersion, Correlation & Regression |
| OE2.1 | Open Elective - II | Open Elective | 3 | Broadening academic horizons, Developing interdisciplinary skills, Exploring diverse subjects, Personal interest areas, Complementary knowledge acquisition |
| AEC2.1 | English - II | Ability Enhancement Compulsory Course | 2 | Advanced Reading Skills, Writing Reports & Memos, Presentation Skills, Group Discussion Techniques, Official Correspondence |
| SEC2.1 | Environmental Studies | Skill Enhancement Course | 2 | Ecosystems and Biodiversity, Environmental Pollution, Natural Resources, Social Issues & Environment, Environmental Ethics |
| VC2.1 | E-Commerce & Business Communication | Vocational Course | 2 | Introduction to E-Commerce, E-Payment Systems, Cyber Laws & Security, Principles of Business Communication, Types of Business Letters |
| CC2.1 | Sports/NSS/NCC | Co-Curricular Course | 1 | Physical Activity & Fitness, Community Service (NSS), Discipline & Leadership (NCC), Teamwork, Social Responsibility |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC3.1 | Corporate Accounting - I | Core | 4 | Company Accounts, Share Capital Transactions, Redemption of Preference Shares, Redemption of Debentures, Amalgamation & Reconstruction |
| DSC3.2 | Income Tax Law & Practice - I | Core | 4 | Basic Concepts of Income Tax, Residential Status & Tax Liability, Income from Salaries, Income from House Property, Profits & Gains of Business or Profession |
| DSC3.3 | Business Statistics | Core | 4 | Probability Theory, Theoretical Distributions, Sampling & Estimation, Hypothesis Testing, Time Series Analysis |
| OE3.1 | Open Elective - III | Open Elective | 3 | Subject exploration, Developing new perspectives, Interdisciplinary problem-solving, Cultivating diverse interests, Knowledge breadth |
| AEC3.1 | English - III | Ability Enhancement Compulsory Course | 2 | Communication for Professional Contexts, Formal Writing Styles, Effective Public Speaking, Interview Skills, Interpersonal Communication |
| SEC3.1 | Cyber Security & Data Privacy | Skill Enhancement Course | 2 | Cyber Security Fundamentals, Network Security Concepts, Data Privacy Principles, Cyber Laws in India, Ethical Hacking Basics |
| VC3.1 | Tally Prime & Excel for Accountants | Vocational Course | 2 | Tally Prime Basics, Accounting Vouchers in Tally, Inventory Management, Payroll & GST in Tally, Advanced Excel Functions for Accountants |
| CC3.1 | Innovation & Entrepreneurship | Co-Curricular Course | 1 | Entrepreneurship Concepts, Business Plan Development, Startup Ecosystem, Funding for Startups, Intellectual Property Rights |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC4.1 | Corporate Accounting - II | Core | 4 | Valuation of Goodwill & Shares, Consolidated Financial Statements, Accounting for Banking Companies, Accounting for Insurance Companies, Financial Reporting Standards |
| DSC4.2 | Income Tax Law & Practice - II | Core | 4 | Capital Gains, Income from Other Sources, Clubbing of Income, Set-off & Carry Forward of Losses, Deductions from Gross Total Income, Assessment of Individuals |
| DSC4.3 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Material Costing, Labour Costing, Overhead Costing, Activity-Based Costing, Marginal Costing |
| OE4.1 | Open Elective - IV | Open Elective | 3 | Enhancing diverse skill sets, Exploring new academic disciplines, Interdisciplinary approaches, Fostering creativity, Holistic learning experience |
| AEC4.1 | English - IV | Ability Enhancement Compulsory Course | 2 | Advanced Business Writing, Cross-cultural Communication, Negotiation Skills, Report & Proposal Writing, Ethics in Communication |
| SEC4.1 | Business Ethics & Corporate Governance | Skill Enhancement Course | 2 | Ethics in Business, Corporate Social Responsibility, Corporate Governance Principles, Whistleblowing Policy, Ethical Decision Making |
| VC4.1 | Digital Marketing | Vocational Course | 2 | Introduction to Digital Marketing, Search Engine Optimization (SEO), Search Engine Marketing (SEM), Social Media Marketing, Content & Email Marketing |
| CC4.1 | Professional Communication | Co-Curricular Course | 1 | Oral Communication Skills, Written Communication for Business, Non-Verbal Communication, Interpersonal Skills, Presentation Techniques |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC5.1 | Management Accounting | Core | 4 | Introduction to Management Accounting, Financial Statement Analysis, Ratio Analysis, Fund Flow Statement, Cash Flow Statement, Budgetary Control |
| DSC5.2 | Auditing | Core | 4 | Introduction to Auditing, Audit Planning & Control, Internal Control System, Vouching & Verification, Audit Report & Certificates |
| DSE5.1 | Financial Management | Discipline Specific Elective | 4 | Introduction to Financial Management, Time Value of Money, Capital Budgeting Decisions, Cost of Capital, Working Capital Management, Dividend Policy |
| DSE5.2 | Goods & Services Tax (GST) | Discipline Specific Elective | 4 | Introduction to GST in India, Concept of Supply & Value of Supply, Input Tax Credit Mechanism, Registration, Returns & Payment of Tax, GST Audit & Assessments |
| OE5.1 | Open Elective - V | Open Elective | 3 | Interdisciplinary learning, Skill diversification, Career-oriented exploration, Developing new perspectives, Knowledge enrichment |
| SEC5.1 | Data Analysis for Business Decisions | Skill Enhancement Course | 2 | Data Collection Methods, Data Visualization Techniques, Statistical Software (e.g., Excel/R), Regression Analysis, Forecasting Methods |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| DSC6.1 | Business Regulations | Core | 4 | Legal Environment of Business, Competition Act, 2002, Foreign Exchange Management Act (FEMA), Intellectual Property Rights, Environmental Laws for Business |
| DSC6.2 | International Business | Core | 4 | Introduction to International Business, Theories of International Trade, Modes of Entry into International Business, International Trade Finance, Exchange Rate Mechanism, Global Business Environment |
| DSE6.1 | Advanced Corporate Accounting | Discipline Specific Elective | 4 | Consolidation of Accounts, Valuation of Shares & Goodwill, Mergers & Acquisitions Accounting, Holding Company Accounts, Accounting for NBFCs |
| DSE6.2 | Financial Markets & Services | Discipline Specific Elective | 4 | Indian Financial System, Money Market Operations, Capital Market Instruments, SEBI & Investor Protection, Mutual Funds & Merchant Banking, Insurance & Risk Management |
| OE6.1 | Open Elective - VI | Open Elective | 3 | Advanced interdisciplinary studies, Specialized knowledge acquisition, Problem-solving in varied contexts, Application of theoretical concepts, Holistic skill development |
| SEC6.1 | Research Methodology & Project Work | Skill Enhancement Course | 2 | Research Design & Formulation, Data Collection Techniques, Sampling Methods, Data Analysis & Interpretation, Report Writing & Presentation |
