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B-COM in General at Y.V.V.S. Arts College
Belagavi, Karnataka
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About the Specialization
What is General at Y.V.V.S. Arts College Belagavi?
This B.Com program at Y V V S''''S Arts College, affiliated with Rani Channamma University, focuses on building a strong foundation in commerce, accounting, and business principles. It is designed to equip students with a comprehensive understanding of various facets of business and finance relevant to the dynamic Indian economy. The program emphasizes both theoretical knowledge and practical skills, preparing graduates for diverse roles in the corporate sector, fostering general business acumen.
Who Should Apply?
This program is ideal for fresh graduates from 10+2 with a commerce or science background seeking entry into the finance and business world. It also caters to individuals aiming for careers in accounting, banking, marketing, and management. Students with a keen interest in economic affairs, corporate governance, and entrepreneurial ventures will find the curriculum engaging and career-oriented, providing a broad foundational education.
Why Choose This Course?
Graduates of this program can expect to pursue various India-specific career paths, including roles as accountants, financial analysts, tax consultants, marketing executives, and junior managers in banks, manufacturing, and service industries. Entry-level salaries typically range from INR 2.5 to 4.5 lakhs per annum, with significant growth trajectories in Indian companies. Many also prepare for professional certifications like CA, CS, and CMA for enhanced prospects.
Student Success Practices
Foundation Stage
Master Foundational Accounting and Business Concepts- (Semester 1-2)
Focus on thoroughly understanding Financial Accounting and Business Environment. Regularly solve numerical problems, participate in class discussions, and use textbooks diligently. This stage is crucial for building a strong base for all future commerce subjects.
Tools & Resources
Tally Fundamentals practice software, NCERT Class 11 & 12 Commerce books, online accounting tutorials like Accounts & Tax
Career Connection
A solid grasp of basics is essential for all future commerce subjects and serves as a bedrock for roles in accounting, finance, and general business administration.
Develop Strong Communication and Digital Fluency- (Semester 1-2)
Actively engage in English and Professional Communication classes to enhance verbal and written skills. Simultaneously, gain proficiency in digital tools by practicing with software like MS Office and exploring digital payment systems, as covered in Digital Fluency.
Tools & Resources
Grammarly, online public speaking courses, basic coding platforms (e.g., Codecademy for logic), government digital initiatives (e.g., BHIM UPI)
Career Connection
These are essential soft skills for corporate roles, interviews, presentations, and navigating the increasingly digital business landscape, making you a well-rounded professional.
Engage in Peer Learning and Academic Clubs- (Semester 1-2)
Form study groups with peers to discuss challenging topics, clarify doubts, and prepare for examinations together. Actively participate in any academic clubs or college events related to commerce or economics to broaden perspectives and network.
Tools & Resources
College library resources, online academic forums (e.g., StudyBuddy), college event calendars
Career Connection
Enhances problem-solving skills, teamwork, and networking abilities, all vital for professional growth and future collaborations in the corporate world.
Intermediate Stage
Deepen Practical Skills with Advanced Software- (Semester 3-4)
Move beyond fundamentals by mastering advanced features of Tally and Excel for business applications. Seek out opportunities to apply these skills through case studies, mock projects, and by assisting local businesses, even voluntarily.
Tools & Resources
TallyPrime software, advanced Excel tutorials (e.g., from Udemy/Coursera), internships with small accounting firms or NGOs
Career Connection
Directly applicable skills for roles in accounting, data analysis, financial reporting, and taxation, making graduates highly employable and efficient.
Explore Entrepreneurial Avenues and Industry Insights- (Semester 3-5)
Actively participate in entrepreneurial development workshops, pitch competitions, or mentorship programs offered by the college or local business bodies. Attend guest lectures by industry professionals to gain insights into marketing, cost accounting, and corporate finance.
Tools & Resources
NITI Aayog''''s Startup India initiatives, local incubators/accelerators, business magazines (e.g., Forbes India, Business Today)
Career Connection
Develops a business mindset, problem-solving abilities, and networking opportunities crucial for starting ventures or contributing to business growth and innovation.
Build Financial Literacy and Investment Knowledge- (Semester 4-5)
While studying Indian Financial System, Income Tax, and Management Accounting, parallelly learn about personal finance, stock markets, and investment products. Follow financial news and participate in virtual stock trading games to gain practical insights.
Tools & Resources
SEBI''''s investor education resources, Zerodha Varsity, Moneycontrol app, NISM certifications (optional)
Career Connection
Prepares students for roles in financial advisory, investment banking, and personal wealth management, in addition to managing their own finances effectively for future stability.
Advanced Stage
Intensive Preparation for Placements and Professional Exams- (Semester 6)
Dedicate significant time to placement preparation, including aptitude tests, group discussions, and mock interviews. Simultaneously, review all core subjects thoroughly for competitive exams like CA, CS, or government job tests for a holistic career approach.
Tools & Resources
College placement cells, career counsellors, online aptitude platforms (e.g., IndiaBix, PrepInsta), coaching institutes for professional exams
Career Connection
Directly increases chances of securing desirable jobs or successfully clearing professional certification exams immediately after graduation, fast-tracking career entry.
Undertake Projects and Internships with Industry Focus- (Semester 6)
Seek out internships or undertake self-initiated projects in auditing, taxation, or human resources. This practical experience bridges the gap between academic knowledge and industry requirements, providing hands-on exposure to real-world business challenges.
Tools & Resources
LinkedIn, college alumni network, company websites for internship applications, local business chambers
Career Connection
Offers invaluable real-world experience, builds a professional network, and often leads to pre-placement offers, accelerating career entry and providing a competitive edge.
Develop Leadership and Team Management Skills- (Semester 6)
Take leadership roles in college events, department activities, or community service initiatives. Practice effective delegation, conflict resolution, and motivational techniques, reflecting the principles learned in Management, to build crucial soft skills.
Tools & Resources
College clubs and societies, student council opportunities, leadership workshops/webinars, voluntary organizations
Career Connection
Cultivates essential leadership qualities, teamwork abilities, and problem-solving aptitude, highly valued in managerial and supervisory roles in any organization, fostering long-term career growth.
Program Structure and Curriculum
Eligibility:
- Passed 10+2 (PUC) with Commerce or Science stream from a recognized board/university.
Duration: 3 years (6 semesters)
Credits: 128 Credits
Assessment: Internal: 40% (for 100-mark courses); 20% (for 50-mark courses), External: 60% (for 100-mark courses); 30% (for 50-mark courses)
Semester-wise Curriculum Table
Semester 1
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BAL1.1 | Indian Language (Kannada/Hindi/Sanskrit/Urdu) | Compulsory Language | 3 | Language skills, Grammar and Composition, Prose and Poetry, Cultural and Literary Aspects, Reading Comprehension |
| BAE1.2 | English | Compulsory Language | 3 | Communication Skills, Grammar and Usage, Reading and Writing, Literature and Prose, Vocabulary Building |
| BCC1.3 | Financial Accounting I | Core | 4 | Introduction to Accounting, Accounting Concepts and Principles, Journal, Ledger, Trial Balance, Final Accounts of Sole Proprietor, Branch and Departmental Accounts |
| BCC1.4 | Business Environment | Core | 4 | Concept of Business Environment, Economic and Political Environment, Social and Cultural Environment, Technological Environment, Global Business Environment, Government Policies |
| BAECC1.5 | Indian Constitution | Ability Enhancement Compulsory Course (AECC) | 2 | Constitutional Development, Preamble and Basic Features, Fundamental Rights and Duties, Directive Principles of State Policy, Union and State Governments, Judiciary |
| BSEC1.6 | Digital Fluency | Skill Enhancement Course (SEC) | 2 | Digital Devices and Systems, Digital Citizenship, Cybersecurity, Digital Marketing Fundamentals, Online Transactions and Payments |
| BOE1.7 | Open Elective I | Open Elective (OE) | 2 | Student chooses from a basket of subjects offered by various departments |
Semester 2
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BAL2.1 | Indian Language (Kannada/Hindi/Sanskrit/Urdu) | Compulsory Language | 3 | Advanced Language Comprehension, Writing Skills, Literary Criticism, Translation Practice, Cultural Studies |
| BAE2.2 | English | Compulsory Language | 3 | Advanced Communication, Business Correspondence, Report Writing, Presentation Skills, Critical Thinking |
| BCC2.3 | Financial Accounting II | Core | 4 | Partnership Accounts, Dissolution of Partnership, Insolvency Accounts, Hire Purchase and Installment System, Royalty Accounts, Investment Accounts |
| BCC2.4 | Business Economics | Core | 4 | Introduction to Business Economics, Demand Analysis and Forecasting, Production and Cost Analysis, Market Structures and Pricing, Business Cycles and Policies |
| BAECC2.5 | Professional Communication | Ability Enhancement Compulsory Course (AECC) | 2 | Communication Process, Types of Communication, Business Letters and Reports, Resume and Cover Letter Writing, Group Discussion and Interview Skills |
| BSEC2.6 | Tally Fundamentals | Skill Enhancement Course (SEC) | 2 | Introduction to Tally, Company Creation and Configuration, Ledgers and Vouchers, Inventory Management, Basic Financial Reporting |
| BOE2.7 | Open Elective II | Open Elective (OE) | 2 | Student chooses from a basket of subjects offered by various departments |
Semester 3
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BAL3.1 | Indian Language (Kannada/Hindi/Sanskrit/Urdu) | Compulsory Language | 3 | Literary Genres, Creative Writing, Cultural Contexts, Advanced Grammar, Public Speaking |
| BAE3.2 | English | Compulsory Language | 3 | Advanced English Language, Analytical Reading, Academic Writing, Critical Analysis of Texts, Research Skills |
| BCC3.3 | Corporate Accounting I | Core | 4 | Share Capital and Debentures, Redemption of Debentures, Underwriting of Shares, Valuation of Goodwill and Shares, Company Final Accounts |
| BCC3.4 | Cost Accounting | Core | 4 | Introduction to Cost Accounting, Cost Concepts and Classification, Material Costing, Labour Costing, Overhead Costing, Job, Batch and Process Costing |
| BAECC3.5 | Entrepreneurship Development | Ability Enhancement Compulsory Course (AECC) | 2 | Concept of Entrepreneurship, Characteristics of an Entrepreneur, Business Plan Preparation, Small Business Management, Institutional Support for Entrepreneurs |
| BSEC3.6 | Advanced Tally | Skill Enhancement Course (SEC) | 2 | GST Implementation in Tally, TDS and TCS Management, Payroll Management, Banking Features in Tally, Budgeting and Scenario Management |
| BOE3.7 | Open Elective III | Open Elective (OE) | 2 | Student chooses from a basket of subjects offered by various departments |
Semester 4
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BAL4.1 | Indian Language (Kannada/Hindi/Sanskrit/Urdu) | Compulsory Language | 3 | Regional Literature, Creative Expression, Research Methodology, Advanced Communication, Cultural Heritage |
| BAE4.2 | English | Compulsory Language | 3 | Academic English, Effective Presentations, Debate and Discussion, Research Paper Writing, Intercultural Communication |
| BCC4.3 | Corporate Accounting II | Core | 4 | Amalgamation of Companies, Absorption and External Reconstruction, Liquidation of Companies, Consolidated Financial Statements, Accounting for Government Grants |
| BCC4.4 | Principles of Marketing | Core | 4 | Introduction to Marketing, Marketing Environment, Market Segmentation, Targeting, Positioning, Product, Price, Place, Promotion Decisions, Consumer Behavior |
| BAECC4.5 | Environmental Studies | Ability Enhancement Compulsory Course (AECC) | 2 | Natural Resources and Ecosystems, Biodiversity and Conservation, Environmental Pollution and Control, Social Issues and the Environment, Environmental Ethics, Human Population and Environment |
| BSEC4.6 | Excel for Business | Skill Enhancement Course (SEC) | 2 | Basic Excel Functions, Data Analysis Tools, Charts and Graphs, Financial Functions, Data Validation and Filtering, Pivot Tables and Lookups |
| BOE4.7 | Open Elective IV | Open Elective (OE) | 2 | Student chooses from a basket of subjects offered by various departments |
Semester 5
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCC5.1 | Management Accounting | Core | 4 | Introduction to Management Accounting, Ratio Analysis, Fund Flow Statement, Cash Flow Statement, Budgetary Control, Marginal Costing, Standard Costing |
| BCC5.2 | Income Tax I | Core | 4 | Introduction to Income Tax, Residential Status and Tax Incidence, Exempted Incomes, Income from Salaries, Income from House Property, Profits and Gains of Business or Profession |
| BCC5.3 | Indian Financial System | Core | 4 | Structure of Indian Financial System, Money Market and Capital Market, Financial Instruments, Financial Institutions, Role of RBI and SEBI, Financial Sector Reforms |
| BDSE5.4A | Advanced Financial Accounting | Discipline Specific Elective (DSE) | 4 | Indian Accounting Standards (Ind AS), Partnership Final Accounts (Advanced), Company Accounts (Advanced Topics), Investment Accounting, Accounting for Inflation, Human Resource Accounting |
| BDSE5.5A | Banking and Financial Services | Discipline Specific Elective (DSE) | 4 | Commercial Banks and their Functions, Central Banking (RBI), Banking Sector Reforms, Digital Banking and E-payments, Non-Banking Financial Companies (NBFCs), Insurance Services |
Semester 6
| Subject Code | Subject Name | Subject Type | Credits | Key Topics |
|---|---|---|---|---|
| BCC6.1 | Auditing | Core | 4 | Introduction to Auditing, Types of Audit, Audit Planning and Internal Control, Vouching and Verification of Assets/Liabilities, Audit of Companies, Audit Report |
| BCC6.2 | Income Tax II | Core | 4 | Capital Gains, Income from Other Sources, Clubbing of Income and Set-off/Carry Forward of Losses, Deductions from Gross Total Income, Assessment of Individuals, Introduction to GST |
| BCC6.3 | Principles of Management | Core | 4 | Introduction to Management, Planning and Decision Making, Organizing and Staffing, Directing and Leading, Controlling Functions, Ethics and Social Responsibility in Management |
| BDSE6.4A | Human Resource Management | Discipline Specific Elective (DSE) | 4 | Introduction to HRM, Job Analysis and Design, Recruitment and Selection, Training and Development, Performance Appraisal, Compensation and Employee Relations |
| BDSE6.5A | Marketing Research | Discipline Specific Elective (DSE) | 4 | Introduction to Marketing Research, Marketing Research Process, Research Design, Data Collection Methods, Sampling Techniques, Data Analysis and Report Writing |
