BCom
Bachelor of Commerce

Overview

The Bachelor of Commerce (BCom) program provides a broad business education focusing on accounting, finance, taxation and analytics. This three-year degree offers a strong foundation in core commerce disciplines while integrating modern aspects like digital business and entrepreneurship. Students develop technical skills (preparing financial statements, computing taxes) alongside analytical abilities (using spreadsheets and data analysis). The program emphasizes real-world learning: students complete case studies, projects and internships to apply theory in practice. Graduates emerge career-ready, with the knowledge and tools to pursue roles in industry, public service or entrepreneurship.

What You’ll Learn

Practical Skills

Career Pathways

Programme Education Objectives

PEOs Programme Educational Objectives
PEO1 Entrepreneurship: Prepared to launch small businesses or startups, supported by coursework in entrepreneurship and small business management.
PEO2 To instil a clear understanding of Indian legal, regulatory and ethical frameworks, including tax law, consumer protection and corporate compliance, enabling graduates to make responsible and compliant decisions.
PEO3 To facilitate quantitative, statistical and digital literacy including spreadsheets, basic data visualisation and introductory analytics to support evidence-based managerial decision-making.
PEO4 To cultivate effective communication, collaborative teamwork, interpersonal and managerial skills required for organisational functioning, client interaction and stakeholder engagement.
PEO5 To foster career readiness, entrepreneurial orientation and lifelong learning through applied projects, internships, professional certification pathways and exposure to sustainability (ESG) and digital transformation themes.

Programme Outcomes (POs)

POs Programme Outcomes
PO1 Apply core principles of accounting, finance, taxation, costing and marketing to prepare, interpret and validate routine business records and reports.
PO2 Analyse quantitative business information using statistical methods, spreadsheets and basic analytics tools to support operational and managerial decisions.
PO3 Demonstrate effective written, oral and digital communication and collaborate in teams to produce business reports and client-facing deliverables.
PO4 Evaluate business practices and decisions against legal, ethical, sustainability and compliance standards.
PO5 Design and execute applied projects, internships or small-enterprise initiatives that demonstrate employability, entrepreneurial capability and commitment to lifelong learning.

Programme Structure

Semester I Semester II Semester III Semester IV Semester V Semester VI
Language I (Kannada: Saahitya Sourabha - I/ Hindi: Gadya Varidhi / Additional English: Translations selected from South India) Language I (Kannada: Saahitya Sourabha - II/ Hindi: Gadya Kalash/ Additional English: Translations selected from East and North East India) Language I (Kannada: Saahitya Dhaare - I/ Hindi: Kavya Sudha/ Additional English: Translations selected from Central and West India) Language I (Kannada: Saahitya Dhaare - II/ Hindi: Khand Kavya-Shabari/ Additional English: Translations selected from North India) Income Tax - II -
Language II (Generic English: Readings from Literature and Language Skills) Language II (Generic English: Interpretations of Literature and Language Skills) Language II (Generic English: Perceptions of Literature and Language Skills) Language II (Generic English: Insights from Literature and Language Skills) Goods and Services Tax Advanced Management Accounting or Investment Management & Portfolio Management
Financial Accounting - I Financial Accounting - II Corporate Accounting - I Corporate Accounting - II Stock and Commodity Market
Corporate Administration Business Mathematics Applied Business Statistics Business Law & Ethical Practices Management Accounting
Indian Financial System Banking Law & Operations Costing Methods & Techniques Financial Management Business Taxation or Credit & Risk Analysis Strategic Cost Management or Marketing of Banking Products & Services
Modern Management Cost Accounting Principles & Practices of Auditing Income Tax - I Indian Accounting Standards or Advanced Financial Management
Marketing in Digital Economy Entrepreneurship & Startup Management Digital Transformation in Business or Market Analysis & Business Decision Essentials of Business Analytics or Digital Commerce & Security Business Research & Report Writing Internship Practicum / Capstone Project
- - Business Communication Personal Financial Planning -
Constitution & Moral Values - I Environmental Studies Constitution & Moral Values - II - -

Semester I

Course Code Name of Course Teaching Hours Credits
25CKN 1.1 / 25CHN 1.1 / 25ADE 1.1 Language I (Kannada: Saahitya Sourabha - I/ Hindi: Gadya Varidhi / Additional English: Translations selected from South India) 60 3
25GEN 1.1 Language II (Generic English: Readings from Literature and Language Skills) 60 3
26BCMDC 1.1 Financial Accounting-I 60 4
26BCMDC 1.2 Corporate Administration 60 4
26BCMDC 1.3 Indian Financial System 60 4
26BCMDC 1.4 Modern Management 60 4
26BCMDC 1.5 Marketing in the Digital Economy 60 4
Total Credits 26

Semester II

Course Code Name of Course Teaching Hours Credits
25CKN 2.1 / 25CHN 2.1 / 25ADE 2.1 Language I (Kannada: Saahitya Sourabha - II/ Hindi: Gadya Kalash/ Additional English: Translations selected from East and North East India) 60 3
25GEN 2.1 Language II (Generic English: Interpretations of Literature and Language Skills) 60 3
26BCMDC 2.1 Financial Accounting-II 60 4
26BCMDC 2.2 Business Mathematics 60 4
26BCMDC 2.3 Banking Law and Operations 60 4
26BCMDC 2.4 Cost Accounting 60 4
26BCMDC 2.5 Entrepreneurship and Startup Management 60 4
24VBC 2.1 Environmental Studies 30 2
Total Credits 28

Semester III

Course Code Name of Course Teaching Hours Credits
24CKN 3.1 / 24CHN 3.1 / 24ADE 3.1 Language I (Kannada: Saahitya Dhaare - I/ Hindi: Kavya Sudha/ Additional English: Translations selected from Central and West India) 60 3
24GEN 3.1 Language II (Generic English: Perceptions of Literature and Language Skills) 60 3
26BCMDC 3.1 Corporate Accounting – I 60 4
26BCMDC 3.2 Applied Business Statistics 60 4
26BCMDC 3.3 Costing Methods and Techniques 56 4
26BCMDC 3.4 Principles and Practice of Auditing 60 4
26BCMDE 3.5A
26BCMDE 3.5B
a. Digital Transformation in Business
b. Market Analysis & Business Decision
60 4
26SEC 3.1 Business Communication 60 4
24VBC 1.1 Constitutional & Moral Values - I 30 2
24VBC 3.1 Constitutional & Moral Values - II 30 2
Total Credits 34

Semester IV

Course Code Name of Course Teaching Hours Credits
24CKN 4.1 / 24CHN 4.1 / 24ADE 4.1 Language I (Kannada: Saahitya Dhaare - II/ Hindi: Khand Kavya-Shabari/ Additional English: Translations selected from North India) 60 3
24GEN 4.1 Language II (Generic English: Insights from Literature and Language Skills) 60 3
26BCMDC 4.1 Corporate Accounting - II 60 4
26BCMDC 4.2 Business Law & Ethical Practices 60 4
26BCMDC 4.3 Financial Management 60 4
26BCMDC 4.4 Income Tax-I 60 4
26BCMDC 4.5A / 26BCMDC 4.5B a. Essentials of Business Analytics
b. Digital Commerce and Security
60 4
26SEC 4.1 Personal Financial Planning 45 2
Total Credits 28

Semester V

Course Code Name of Course Teaching Hours Credits
26BCMDC 5.1 Income Tax- II 60 4
26BCMDC 5.2 Goods & Services Tax 60 4
26BCMDC 5.3 Stock and Commodity Market 60 4
26BCMDC 5.4 Management Accounting 60 4
26BCMDCA 5.5
26BCMDCF 5.5
Specialization – 1 60 3
26BCMDCA 5.6
26BCMDCF 5.6
Specialization – 2 60 3
26VBC 5.1 Business Research & Report Writing 45 3
Total Credits 25

Specialization Paper

Semester Specialization Accounting & Taxation Finance
Semester V 1 Business Taxation Credit and Risk Analysis
Semester V 2 Indian Accounting Standards Advanced Financial Management

Semester VI

Course Code Name of Course Teaching Hours Credits
26BCMDCA 6.1
26BCMDCF 6.1
Specialization – 1 60 3
26BCMDCA 6.2
26BCMDCF 6.2
Specialization – 2 60 3
26VBC 6.1 Internship Practicum / Capstone Project - 3
Total Credits 9

Specialization Paper

Semester Specialization Accounting & Taxation Finance
Semester VI 1 Advanced Management Accounting Investment Management and Portfolio Analysis
Semester VI 2 Strategic Cost Management Marketing of Banking Products and Services

Value Added Courses (VACs)

Sr. No. Name of the VAC
1 Computer Applications in Business
2 Advanced Excel
3 Power BI / Tableau
4 Tally Prime
5 Financial Modelling using Excel
6 SAP FI & CO

Eligibility Criteria

Candidates who have completed two-years pre-university programme of Karnataka State or its equivalent of any state or country are eligible for admission into this programme.
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