Overview
The Bachelor of Commerce (International Accounting and Finance ) program merges core commerce fundamentals with an ACCA-aligned professional path. Students cover rigorous BCom topics while earning exemptions for 9 ACCA exam papers, accelerating their journey to chartered status. The curriculum emphasizes international standards: IFRS-based financial reporting, audit practices and cross-border taxation. Hands-on learning includes financial modeling workshops, ACCA-style mock exams and a capstone project simulating real-world engagements.
What You’ll Learn
- Prepare and present financial statements in line with IFRS and ACCA standards.
- Use management accounting techniques and performance metrics to drive business decisions.
- Analyze financial, audit and tax data using quantitative methods, spreadsheets and audit analytics.
- Interpret corporate law, international tax regulations and compliance requirements for professional practice.
- Communicate professionally: produce client-ready reports, presentations and audit findings for stakeholders.
- Apply digital accounting tools and FinTech concepts for reporting, risk assessment and financial planning.
- Leverage final-semester internship experience into a career path, whether in corporate finance, chartered articleship or consulting.
Practical Skills
- ACCA-integrated structure: Nine exam exemptions aligned with IFRS and international audit standards.
- Core coverage: Financial Accounting, Financial Reporting, Audit & Assurance, Taxation, Financial Management and Performance Management.
- Specialist topics: International Financial Reporting (IFRS), FinTech fundamentals, Data Analytics for Accounting and Corporate Governance.
- Continuous assessment: ACCA-style mock exams, case studies and applied problem-solving throughout the program.
- Industry workshops: Hands-on sessions with accounting software, ERP systems and audit analytics tools.
- Final capstone: Dedicated internship or project ensures graduates leave with live experience and a professional portfolio.
- Internship: The final semester is entirely devoted to internship and project work. Students spend the term embedded in partner accounting firms, multinational corporations or finance departments, applying classroom learning to live engagements.
Career Pathways
- Professional pathway: ACCA exemptions fast-track progress to Chartered Certified Accountant (ACCA) qualification.
- Career roles: Audit trainee, statutory reporting executive, financial analyst, tax consultant, management accountant, internal auditor, compliance officer or finance manager.
- Advancement: CA articleship, CMA, CFP and postgraduate studies (MFin, MBA, MSc) in finance or analytics.
- Entrepreneurship: Start finance or accounting consultancies, advisory boutiques or fintech ventures using internship experience and global expertise.
Programme Education Objectives
| PEOs | Programme Educational Objectives |
|---|---|
| PEO1 | To provide graduates with a broad and robust foundation in accounting, finance, taxation, costing, banking, marketing and business operations, together with introductory, globally aligned competencies in financial reporting, international accounting standards (IFRS), corporate finance and auditing, enabling them to perform effectively in diverse entry-level and internationally oriented commerce roles across industry, services and public practice. |
| PEO2 | To provide applied understanding of international regulatory frameworks, corporate governance, cross-border taxation and transnational ethical standards that underpin global finance practice. |
| PEO3 | To equip learners with advanced analytical, financial modelling and digital skills (financial databases, modelling tools, cloud finance platforms) to evaluate investments, risk and strategic finance decisions. |
| PEO4 | To cultivate cross-cultural communication, professional ethics, leadership and advisory skills for roles in multinational enterprises, consultancies and global finance teams. |
| PEO5 | To facilitate progression toward international professional qualifications and global career pathways through practice-oriented projects, internships and exposure to fintech, ESG reporting and sustainable concepts. |
Programme Outcomes (POs)
| POs | Programme Outcomes |
|---|---|
| PO1 | Apply core principles of accounting, finance, taxation, costing and marketing, together with relevant national and international financial reporting standards (including IFRS), to prepare, interpret, validate and present accurate business, financial and cross-border statutory statements in compliance with applicable professional and statutory requirements. |
| PO2 | Analyse investment, risk and financial performance using quantitative modelling, valuation techniques and digital finance tools. |
| PO3 | Demonstrate professional cross-cultural communication, negotiation and advisory skills for multi-jurisdictional stakeholders. |
| PO4 | Evaluate international regulatory, governance and sustainability requirements and apply ethical judgement in global finance settings. |
| PO5 | Design and implement research projects, internships or certification-aligned plans that support global employability and career progression. |
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) | Corporate Tax | Accounting Information System or Investment Management & Portfolio Management |
| 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 | |
| Financial Accounting | Corporate & Business Law | Audit & Assurance | Banking Law & Operations | Advanced Performance Management | A |
| Management Accounting | Business Mathematics | Financial Management | Strategic Business Leadership | Advanced Financial Management | Advance Accounting Practices or Marketing of Banking Products & Services |
| Business and Technology | Financial Reporting | Business Taxation | Strategic Business Reporting | Forensic Accounting or Credit & Risk Analysis | |
| Modern Management | Performance Management | Marketing in Digital Economy | Indirect Tax | Data Analytics for Accounting or Behavioural Finance | Internship Practicum / Capstone Project |
| Applied Business Statistics | Entrepreneurship & Startup Management | Digital Transformation in Business or Market Analysis & Business Decision | Essentials of Business Analytics or Digital Commerce & Security | Business Research & Report Writing | |
| Constitution & Moral Values - I | Environmental Studies | Business Communication | Financial Modelling & Excel for Accounting | - | |
| - | - | 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 |
| 26BCIDC 1.1 | Financial Accounting | 60 | 4 |
| 26BCIDC 1.2 | Management Accounting | 60 | 4 |
| 26BCIDC 1.3 | Business and Technology | 60 | 4 |
| 26BCIDC 1.4 | Modern Management | 60 | 4 |
| 26BCIDC 1.5 | Applied Business Statistics | 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 |
| 26BCIDC 2.1 | Corporate and Business Law | 60 | 4 |
| 26BCIDC 2.2 | Business Mathematics | 60 | 4 |
| 26BCIDC 2.3 | Financial Reporting | 60 | 4 |
| 26BCIDC 2.4 | Performance Management | 60 | 4 |
| 26BCIDC 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 |
| 26BCIDC 3.1 | Audit and Assurance | 60 | 4 |
| 26BCIDC 3.2 | Financial Management | 60 | 4 |
| 26BCIDC 3.3 | Business Taxation | 60 | 4 |
| 26BCIDC 3.4 | Principles of Marketing | 60 | 4 |
| 26BCIDE 3.5A 26BCIDE 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 |
| 26BCIDC 4.1 | Banking Law and Operations | 60 | 4 |
| 26BCIDC 4.2 | Strategic Business Leadership | 60 | 4 |
| 26BCIDC 4.3 | Strategic Business Reporting | 60 | 4 |
| 26BCIDC 4.4 | Income Tax-I | 60 | 4 |
| 26BCIDC 4.5A 26BCIDC 4.5B |
a. Essentials of Business Analytics b.Digital Commerce and Security |
60 | 4 |
| 26SEC 4.3 | Financial Modeling & Excel for Accounting | 45 | 2 |
| Total Credits | 28 |
Semester V
| Course Code | Name of Course | Teaching Hours | Credits |
|---|---|---|---|
| 26BCIDC 5.1 | Corporate Tax | 60 | 4 |
| 26BCIDC 5.2 | Goods & Services Tax | 60 | 4 |
| 26BCIDC 5.3 | Advanced Audit Assurance | 60 | 4 |
| 26BCIDC 5.4 | Advanced Financial Management | 60 | 4 |
| 26BCIDCA 5.5 26BCIDCF 5.5 |
Specialization – 1 | 60 | 3 |
| 26BCIDCA 5.6 26BCIDCF 5.6 |
Specialization – 2 | 60 | 3 |
| 26VBC 5.1 | Business Research & Report Writing | 45 | 3 |
| Total Credits | 25 |
Specialization Paper
| Semester | Specialization | Accounting | Finance |
|---|---|---|---|
| Semester V | 1 | Forensic Accounting | Credit and Risk Analysis |
| Semester V | 2 | Data Analytics for Accounting | Behavioural Finance |
Semester VI
| Course Code | Name of Course | Teaching Hours | Credits |
|---|---|---|---|
| 26BCIDCA 6.1 26BCIDCF 6.1 |
Specialization – 1 | 60 | 3 |
| 26BCIDCA 6.2 26BCIDCF 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 | Accounting Information System | Investment Management and Portfolio Analysis |
| Semester VI | 2 | Advance Accounting Practices | Marketing of banking product & 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 in formal commerce schooling with 50% and above will be eligible for BCom (International Accounting and Finance - ACCA Certification) admission.