Overview
The Bachelor of Commerce (Professional) program is a practice-oriented commerce degree for students seeking applied expertise. It combines advanced accounting, auditing and corporate law with extensive training in accounting software, audit analytics, ERP systems and FinTech fundamentals. Students gain hands-on experience building spreadsheet models and analyzing financial data. The curriculum aligns with industry needs, preparing graduates for roles in audit firms, corporate finance teams and professional certification pathways (CA, ACCA, etc.).
What You’ll Learn
- Prepare and present financial statements, audit reports and statutory documents according to professional accounting standards.
- Apply quantitative methods, audit analytics and accounting software to analyze financial, audit and tax data.
- Create professional reports, client advisories and compliance documentation with strong written and oral communication.
- Evaluate governance, regulatory and ethical issues in accounting, recommending controls for compliance and accountability.
- Use advanced spreadsheet models and ERP tools to solve complex accounting and finance problems.
- Plan and execute applied projects and internships that demonstrate professional readiness and ongoing learning.
Practical Skills
- Advanced core topics: Financial Accounting, Corporate Accounting, Advanced Management Accounting and Auditing & Assurance practices.
- Regulatory focus: Income Tax, GST, Corporate & Industry Law and standards-based financial reporting.
- Analytics and tools: Applied Business Statistics, Data Analytics for Accounting, ERP system fundamentals and Audit Analytics.
- Digital domains: Digital Commerce & Security, FinTech Fundamentals and Data Governance principles.
- Capstone experience: Business research and report writing plus a mandatory final-semester internship or project.
- Internship: The final semester is dedicated entirely to an industry internship or capstone project. Students work on real engagements in accounting firms, finance departments or consultancies, applying classroom learning to client tasks.
Career Pathways
- Entry-level roles: Audit trainee, assurance associate, statutory reporting executive, tax associate, accounts executive, compliance analyst or ERP support specialist.
- Mid-career paths: Management accountant, financial reporting specialist, tax consultant, risk and compliance officer or financial analyst.
- Professional advancement: CA articleship, ACCA/ACMA progression, CMA and CFP certification; postgraduate studies (MFin, MBA) in finance or analytics.
- Entrepreneurship: Advising startups, launching accounting or finance consultancies and leveraging applied internship experience.
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, along with essential professional exposure to auditing, corporate law and financial reporting, enabling them to perform effectively in diverse entry-level commerce roles across industry, services, professional firms and public practice. |
| PEO2 | To embed applied knowledge of governance, corporate compliance, statutory requirements, professional standards (including auditing and assurance standards) and ethical practice to ensure graduates safeguard public interest and corporate accountability. |
| PEO3 | To facilitate capability in professional tools and technology — including accounting and audit analytics, ERP/ERP-modules, spreadsheet modelling, accounting packages, and introductory cloud accounting — to enable evidence-based, technology-enabled professional judgement. |
| PEO4 | To strengthen professional communication, client advisory skills, high-quality documentation, and consultative problem solving to prepare graduates for client servicing, assurance engagements, and corporate advisory roles. |
| PEO5 | To promote career progression through professional certification readiness, industry-linked internships, research orientation, and exposure to emergent domains such as FinTech, ESG reporting and data governance. |
Programme Outcomes (POs)
| POs | Programme Outcomes |
|---|---|
| PO1 | Apply core and advanced principles of accounting, finance, taxation, costing and marketing to prepare, interpret, validate and present business, financial and statutory records in accordance with applicable standards and professional practices. |
| PO2 | Analyse financial, audit and tax data using quantitative techniques, audit analytics and professional software to form objective, risk-based judgements. |
| PO3 | Demonstrate professional communication, documentation and client advisory skills required for assurance, compliance reporting and firm-based engagements. |
| PO4 | Evaluate corporate governance frameworks, statutory requirements and ethical dilemmas, and recommend controls to ensure regulatory compliance and public accountability. |
| PO5 | Design and execute applied professional projects, internships or certification-aligned tasks that evidence readiness for practice and continuous professional development. |
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 | Advanced Management Accounting 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 | Advanced Financial Accounting | Corporate Accounting | Advanced Corporate Accounting and Standards | Stock and Commodity Market | |
| Business Ethics | Business Mathematics | Accounting Standards | Costing Methods and Techniques | Management Accounting | |
| Indian Financial System | Banking Law & Operations | Financial Management | Advanced Financial Management | Business Taxation or Credit & Risk Analysis | Data Analytics for Accouting or Marketing of Banking Products & Services |
| Corporate Law | Cost Accounting | Principles & Practices of Auditing | Income Tax - I | Cost Management and Techniques or Financial Statement Analysis | |
| 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 | Internship Practicum / Capstone Project |
| Constitution & Moral Values - I | - | Business Communication | Personal Financial Planning | - | |
| - | Environmental Studies | Constitution & Moral Values - II | - | - | - |
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 (Professional) admission.
