Admission Open for 2019-20

B.Com - Bachelor of Commerce

About the Course: B.Com is a three years/six semester course. This course is designed for the students, who want to pursue their career in the field of Accounting, Finance, Banking, Insurance Management etc. The course covers the major areas ranging from fundamentals to advanced concepts in the subjects offered in the course. Along with commerce subjects students are exposed to EVS,literature, Indian Constitution and Computer Applications. It also includes skill development exercise in each subject and enhance the practical knowledge of the student.

Duration: Three academic years -six semesters, each of 16 weeks.

Eligibility: Students who have passed two year PUC of Karnataka State or equivalent examination thereto are eligible to seek admission to B.Com degree course.

Candidates who have passed Diploma in Business Administration Examination conductedby the Directorate of Technical Education in Karnataka may be held eligible for admission to B.Com degree course.

Candidates who have passed Diploma in Secretarial / Commercial Practice conducted by the Board of Technical Examination, Karnataka are eligible for admission directly to II years (III Semester) B. Com., degree course.

Course Content :

Year Semester Paper No Subjects
I Year I Sem 1.1 Language I : Kannada/Sanskrit/Urdu/Tamil/Telugu/Malayalam/Additional English/Hindi
1.2 Language II  English
1.3 Financial Accounting
1.4 Indian Financial Systems
1.5 Marketing and Services Management
1.6 A. Corporate Administration OR
B. Methods & Techniques for Business Decision (Students can choose any one)
Part 3 Foundation Course*
CC & EC*
II Sem 2.1 Language I: Kannada/Sanskrit/Urdu/Tamil/Telugu/Malayalam/Additional English/Hindi
2.2 Language II English
2.3 Advanced Financial Accounting
2.4 Retail Management
2.5 Banking Law & Operations
2.6 Quantitative Analysis for Business Decisions - I
Part 3 Foundation Course*
CC & EC*
II Year III Sem 3.1 Language I : Kannada/Sanskrit/Urdu/Tamil/Telugu/Malayalam/Additional English/Hindi
3.2 Language II a) English
3.3 Corporate Accounting
3.4 Financial Management
3.5 Business Ethics
3.6 Quantitative Analysis for Business Decisions II
3.7 Public Relations and Corporate Communication
Part 3 Foundation Course*
CC & EC*
IV Sem 4.1 Language I : Kannada/Sanskrit/Urdu/Tamil/Telugu/Malayalam/Additional English/Hindi
4.2 Language II : English
4.3 Advanced Corporate Accounting
4.4 Cost Accounting
4.5 E-Business and Accounting
4.6 Stock and Commodity Markets
4.7 Principles of Event Management
Part 3 Foundation Course*
CC & EC*
III Year V Sem 5.1 Entrepreneurship Management
5.2 International Financial Reporting Standards
5.3 Income Tax I
5.4 Costing Methods
5.5 Elective I
5.6 Elective II
Part 3 SDC
VI Sem 6.1 Business Regulations
6.2 Principles & Practice of Auditing
6.3 Income Tax II
6.4 Management Accounting
6.5 Elective I
6.6 Elective Paper II
Part 3 SDC


1. Accounting & Taxation Group

Semester No.  Paper No. Title of the Paper
V AC 5.5 Advanced Accounting
AC 5.6 Business Taxation – I
VI AC 6.5 Business Taxation – II
AC 6.6 Cost Management

2. Finance Group

Semester No.  Paper No. Title of the Paper
V FN 5.5 Advanced Financial Management
FN 5.6 International Finance
VI FN 6.5 Corporate Financial Policy
FN 6.6 Security Analysis & Portfolio Management

Calendar of Events (Tentative) : 

Event  Odd Semester Even Semester
Commencement of the term August January
I Test September Febraury
II Test October March
Preparatory Examination November April
Bengaluru University Examination Decemeber May

Attendance : 75% attendance is a must for registering for the Bengaluru University examination.

Academic Activities : Lectures, Seminars,Workshops, Guest Lectures, Skill Development activities and Industrial visits.

Teaching Hours : Theory 4 Hrs / subject / week

Examination : Bengaluru University Examinations will be held twice in an academic year in Nov/Dec for odd semesters and in the month of April/May for even semesters.

Theory Internal Assessment Total Marks
Duration Max.Marks Max. Marks
3 hrs 90 10 ( Grading) 100

Scheme of valuation : As per Bengaluru University regulations.

Promotion to next year : Students can carryover to the next higher semester subject to the fulfillment of attendance requirement. The Candidate should complete the B.Com., Course within six years from the date of admission to the first semester.

Vacation : From Odd to Even semester - 15 days.
From Even to Odd Semester - Approximately one month

Prospects of the Course : After successful completion of the B.Com., degree, student will be eligible to:

  • take up professional courses such as M.Com., MFA, MBA,CA, ICMA, ACS,Law, CFA, MCA etc.
  • study Post-graduate diploma courses in Finance, Marketing, HRM, Accounting, Taxation, General Management etc.
  • take up computer courses in Management, Accounts, Finance, MIS, e-Commerce etc.

Employment Opportunities : After completion of the course, the opportunities available are as follows :

  • can work as an Officer, Manager, Secretary, Accountant in Banks, Insurance, IT Sector companies, Govt departments and other private companies etc.
  • can practice as an Auditor and Tax consultant.
  • can join BPO (Business Process Outsourcing) Companies.
  • can start own business ventures related to Commerce and Management