B.Com – Professional
Overview
Class Timings
Monday – Friday: 7:30 am to 12:00 pm
Year of Inception – 2010 Essence of Programme
The program aims to train and equip students with quantitative, qualitative skills and substantive knowledge to pursue professional courses such as CA, CS, ICWA, CMA, ACCA, CFA, CIMA, etc. It provides insight into various functional areas of business and develops skills useful for decision-making in accounting and financial aspects of companies.
Eligibilty
Students who have completed the two-Year Pre-University Course of Karnataka or its equivalent are eligible to seek admission to the B. Com Professional degree programme. Candidates should have studied Business Studies and Accountancy at the Pre-University level.
Duration of Course
The duration of the program is three years spread over Six Semesters.
Medium of Instruction
The medium of Instruction and Examination shall be in English.
Career Oppurunities
- With a comprehensive program structure, students have extensive job opportunities in the fields of accounting, finance, corporate governance, insurance, taxation, risk management, and wealth management. They can take up roles such as Finance and Accounting manager, Budget manager, Investment manager, Costing manager, Accounts payable or Receivable manager, Portfolio/Fund manager, Financial controller, Treasurer, and Chief Financial Officer.
- Graduates can also pursue careers with MNCs, including Banks & Financial Services, Consulting, IT, Retail, Pharma, and Manufacturing sectors.
- Students aspiring for higher education after B. Com Professional have vast opportunities to pursue Master’s degrees in Accounting, Auditing, Finance, Taxation, and Investment Management across the globe.
Dress Code
Students are expected to confirm to the dress code specified by the college management. Students must wear their identity cards at all times.
Dean of Commerce
Prof. V N Raghu,
M.Com, MPhil.
Head of the Department
Ms. Aruna Bhaskar,
M.Com, FCMA, SLET
Associate Professor
Co - Ordinator
Ms. Lakshmi Eshwar,
M.Com.,MBA
Assistant Professor
Vision
The Department of Commerce envisions imparting holistic education to students to empower them to take up responsible positions in life. The programmes aim to mould character, leadership qualities, ethical values, and social responsibility among commerce students while imparting the skills required to integrate into society and act as change agents.
Mission
Through the program, we strive to inculcate empathy, emotional stability, and financial independence in our students, along with providing them a strong foundation in the discipline of Commerce and Education.
Program Matrix
1st Semester
| Sl.No | Course Code | Title of the Course | Course Category | Hours Per Week (L+T+P) | CIE | SEE | Total Marks | Credits |
|---|---|---|---|---|---|---|---|---|
| 1 | Lang.1.1 | Language- I | AECC – L1 | 3+1+0 | 40 | 60 | 100 | 3 |
| 2 | Lang.1.2 | Language – II General English | AECC – L2 | 3+1+0 | 40 | 60 | 100 | 3 |
| 3 | B.Com 1.1 | Financial Accounting-I | DSC- 1 | 4+0+0 | 40 | 60 | 100 | 4 |
| 4 | B.Com 1.2 | Management and Behavioral Process | DSC- 2 | 4+0+0 | 40 | 60 | 100 | 4 |
| 5 | B.Com 1.3 | Quantitative Analysis I | DSC- 3 | 4+0+0 | 40 | 60 | 100 | 4 |
| 6 | B.Com 1.4 | Open Elective | OEC- 1 | 3+0+0 | 40 | 60 | 100 | 3 |
| 7 | B.Com 1.5 | Environmental Science Studies | AECC – 2 | 1+0+2 | 25 | 25 | 50 | 2 |
| 8 | B.Com 1.6 | Health and Wellness & Yoga | SEC -VB | 0+0+4 | 50 | – | – | 2 |
| Sub–Total(A) | 315 | 385 | 700 | 25 | ||||
2nd Semester
| Sl.No | Course Code | Title of the Course | Course Category | Hours Per Week (L+T+P) | CIE | SEE | Total Marks | Credits |
|---|---|---|---|---|---|---|---|---|
| 1 | Lang.2.1 | Language- I | AECC – L1 | 3+1+0 | 40 | 60 | 100 | 3 |
| 2 | Lang.2.2 | Language – II General English | AECC – L2 | 3+1+0 | 40 | 60 | 100 | 3 |
| 3 | B.Com 2.1 | Financial Accounting-II | DSC- 4 | 4+0+0 | 40 | 60 | 100 | 4 |
| 4 | B.Com 2.2 | Quantitative Analysis -II | DSC- 5 | 4+0+0 | 40 | 60 | 100 | 4 |
| 5 | B.Com 2.3 | Human Resource Management | DSC- 6 | 4+0+0 | 40 | 60 | 100 | 4 |
| 6 | B.Com 2.4 | Open Elective | OEC- 2 | 3+0+0 | 40 | 60 | 100 | 3 |
| 7 | B.Com 2.5 | Business Communication and Soft Skills | SEC-1 SB-2 | 2+0+0 | 20 | 30 | 50 | 2 |
| 8 | B.Com 2.5 | NCC/NSS/Cultural/R&R(S&G) | SEC -VB | 0+0+4 | 50 | – | 50 | 2 |
| Sub–Total(A) | 310 | 390 | 700 | 25 | ||||
3rd Semester
| Sl.No | Course Code | Title of the Course | Course Category | Hours Per Week (L+T+P) | CIE | SEE | Total Marks | Credits |
|---|---|---|---|---|---|---|---|---|
| 1 | Lang.3.1 | Language- I | AECC – L1 | 3+1+0 | 40 | 60 | 100 | 3 |
| 2 | Lang.3.2 | Language – II General English | AECC – L2 | 3+1+0 | 40 | 60 | 100 | 3 |
| 3 | B.Com 3.1 | Corporate Accounting | DSC- 7 | 4+0+0 | 40 | 60 | 100 | 4 |
| 4 | B.Com 3.2 | Financial Management | DSC- 8 | 4+0+0 | 40 | 60 | 100 | 4 |
| 5 | B.Com 3.3 | Marketing Management | DSC- 9 | 4+0+0 | 40 | 60 | 100 | 4 |
| 6 | B.Com 3.4 | Open Elective | OEC- 3 | 3+0+0 | 40 | 60 | 100 | 3 |
| 7 | B.Com 3.5 | Artificial Intelligence | SEC SB- 2 | 1+0+2 | 25 | 25 | 50 | 2 |
| 8 | B.Com 3.6 | NCC/NSS/R&R(S&G)/Cultural | SEC -VB | 0+0+4 | 50 | – | 50 | 2 |
| Sub–Total(A) | 315 | 385 | 700 | 25 | ||||
4th Semester
| Sl.No | Course Code | Title of the Course | Course Category | Hours Per Week (L+T+P) | CIE | SEE | Total Marks | Credits |
|---|---|---|---|---|---|---|---|---|
| 1 | Lang.4.1 | Language- I Kannada/Hindi/German/French | L4(3) | 3+1+0 | 40 | 60 | 100 | 3 |
| 2 | Lang.4.2 | Language – II General English | LE4(3) | 3+1+0 | 40 | 60 | 100 | 3 |
| 3 | India & Indian Constitution | AECC(2) | 1+0+2 | 25 | 25 | 50 | 2 | |
| 4 | B.Com 4.1 | Advanced Corporate Accounting | DSC- 10 | 4+0+0 | 40 | 60 | 100 | 4 |
| 5 | B.Com 4.2 | Cost Accounting – Elements and Methods | DSC- 11 | 4+0+0 | 40 | 60 | 100 | 4 |
| 6 | B.Com 4.3 | Managerial Economics | DSC- 12 | 4+0+0 | 40 | 60 | 100 | 4 |
| 7 | B.Com 4.4 | Financial Education and Investment Awareness | SEC 3 SB (2) | 2+0+0 | 2 | |||
| 8 | B.Com 4.6 | NCC/NSS/R&R(S G)/ Cultural | SEC VB | 0+0+4 | 2 | |||
| Sub–Total(A) | 200 | 300 | 700 | 24 | ||||
5th Semester
| Sl.No | Course Code | Title of the Course | Course Category | Hours Per Week (L+T+P) | CIE | SEE | Total Marks | Credits |
|---|---|---|---|---|---|---|---|---|
| 1 | B.Com 5.1 | Corporate Law | DSC -13 | 3+1+0 | 40 | 60 | 100 | 3 |
| 2 | B.Com 5.2 | Banking Theory and Practice | DSC -14 | 4+0+0 | 40 | 60 | 100 | 3 |
| 3 | B.Com 5.3 | Audit & Assurance | DSC- 15 | 4+0+0 | 40 | 60 | 100 | 4 |
| 4 | B.Com 5.4 | Business Policy & Strategic Management | DSC- 16 | 4+0+0 | 40 | 60 | 100 | 4 |
| 5 | B.Com 5.5 | Accounting for Managers | DSE- I | 3+0+0 | 40 | 60 | 100 | 3 |
| 6 | B.Com 5.6 | Taxation – I | VOC – 1 | 1+0+2 | 50 | 50 | 3 | |
| 7 | B.Com 5.7 | Advanced Excel | SEC -4 | 1+0+2 | 50 | 50 | 2 | |
| Sub–Total(A) | 450 | 200 | 600 | 24 | ||||
6th Semester
| Sl.No | Course Code | Title of the Course | Course Category | Hours Per Week (L+T+P) | CIE | SEE | Total Marks | Credits |
|---|---|---|---|---|---|---|---|---|
| 1 | B.Com 6.1 | Business Legislations | DSC -17 | 4+0+0 | 40 | 60 | 100 | 3 |
| 2 | B.Com 6.2 | Business Analytics | DSC -18 | 4+0+0 | 40 | 60 | 100 | 3 |
| 3 | B.Com 6.3 | Accounting Standards & Financial Reporting | DSC- 19 | 4+0+0 | 40 | 60 | 100 | 4 |
| 4 | B.Com 6.4 | Techniques of Cost Control | DSC- 20 | 3+1+0 | 40 | 60 | 100 | 4 |
| 5 | B.Com 6.5 | Financial Markets & Services | DSE- II | 3+0+0 | 40 | 60 | 100 | 3 |
| 6 | B.Com 6.6 | Taxation – II | VOC – 2 | 1+0+2 | 50 | 50 | 3 | |
| 7 | B.Com 6.7 | Entrepreneurship and New Venture Creation | SEC 5 | 3+0+0 | 50 | 50 | 1 | |
| Sub–Total(A) | 450 | 200 | 700 | 20 | ||||
Proposed Scheme of Teaching & Evaluation for B. Com (Basic/Hons) with Commerce as Core subject
Highlights
Higlights of the Course
There is always a Huge Demand for B.COM Professional Courses for Two Reasons
- Wider Scope for Career Opportunities in the Field of Finance and
- Students perceive it to be an Opening for Pursuing Professional Courses. Keeping this in Mind We Have Decided to Meet the Growing Demands of the Student Population by offering Com Professional.
In Addition to the Core Objective for the B. Com Course offered by the Department, Specific Objectives Relating to B.Com Professional are:
- To Enhance their Knowledge to Pursue their Professional Courses
- Introduction of Application oriented
- To Provide Opportunities for on-the-Job Experience through Research Strong focus on professional values, ethics and governance
Programme Outcome
| PO 1 | Enhance Strong Communication Skills Through Knowledge of Commerce Concepts in Various Specialized areas. |
|---|---|
| PO 2 | Enable Practical Application of Various tools and Techniques into Business for Accountability and Decision Making. |
| PO 3 | Knowledge of Domestic and International Law to Develop Strategic Policies in Business. |
| PO 4 | Understanding Objectives and Functioning of Various institutions, instruments and Operations Undertaken by Financial Bodies. |
| PO 5 | Inculcate Entrepreneurial Culture Through Knowledge of Resource Management, Risk Sharing, Cost Control Techniques, Ethics and Social Responsibility towards Environment and Society At Large. |
| PO 6 | Demonstrate Knowledge of theories, Concepts and Findings of Specializations. |
| PO 7 | Setting A Base towards Profession Courses in Accounts and Finance. |
Evaluation Pattern
The End Semester Examination will be 60 marks per Subject and Continuous Internal Assessment will be for 40 Marks.
CIE Components
| CIA I | 30 Marks/Recuced to 10 |
|---|---|
| CIA II | 30 Marks/Recuced to 10 |
| Assignment – I (Seminar / Presentation) | 10 |
| Assignment – II (/Projects/Case Studies) | 10 |
| Total | 40 Marks |
Pattern of Question Paper for End Semester Examination
Time: 2 Hours Max Marks: 60
Section A
Five questions out of seven, carrying two marks each (5*2=10)
Section B
Five questions out of six, each carrying six marks each. (5*6=30)
Section C
Two questions out of three, each carrying ten marks each. (2*10=20)
Objectives
- To give an insight into the various Functional areas of Business.
- To impart certain Skills that will be useful in taking Decisions and Managing Business.
- To provide a Global view of the Macro Environment influencing Business Decisions.
- To develop their Personality and make them responsible Citizens with Greater Awareness about Business, Society and Ethics in Business.
- To impart required Computer Skills to keep pace with the Adaptation of Technology in Business.