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
- Apply accounting, finance and taxation principles to prepare and analyze business reports, audits and financial statements.
- Use statistical methods and spreadsheets to interpret quantitative data and support strategic decisions.
- Write clear business reports, communicate effectively and collaborate in diverse teams.
- Evaluate business decisions against legal, ethical and sustainability standards to ensure responsible practice.
- Utilize professional tools (Excel, accounting software, analytic platforms) to solve real business problems.
- Plan and execute applied projects and internships that showcase employability and entrepreneurship.
Practical Skills
- Core foundation: Financial Accounting, Corporate Accounting, Cost & Management Accounting, Financial Management, Income Tax, GST and Indian Accounting Standards.
- Contemporary topics: Business Analytics, Digital Transformation in Business, Market Analysis, Credit & Risk Analysis and Entrepreneurship.
- Practical skills: Business Communication, Personal Financial Planning, Business Statistics and advanced spreadsheet modeling.
- Hands-on learning: Mandatory final-semester internship or capstone project, plus business research and report-writing assignments.
- Holistic structure: Balanced credit distribution across language, values/ethics courses and commerce core, totaling 150 credits.
- Internship: The final semester is dedicated entirely to practical experience. Students complete a full-time internship or industry project in partner firms, financial institutions or startups, applying classroom concepts to live engagements.
Career Pathways
- Immediate roles: Accounting executive, audit or tax associate, payroll analyst, bookkeeping specialist, banking operations or GST compliance officer.
- Mid-career growth: Corporate finance analyst, management accountant, investment advisor, financial planner, risk analyst or business analytics roles.
- Professional advancement: Pathways to ACCA, CA (Chartered Accountancy), CMA, CFP and other certifications; postgraduate studies (M.Com, MBA) in finance, analytics or business.
- Entrepreneurship: Prepared to launch small businesses or startups, supported by coursework in entrepreneurship and small business management.
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.
- Pass in 10 + 2 are eligible for BCom admission