Undergraduate
B.Com. — General
A three-year, six-semester undergraduate programme grounding students in accounting, finance, management, law, and analytics — with electives across Accounts, Finance, Marketing and Human Resource in the final year.
Duration
3 years · 6 semesters
Intake
120 seats
Class timings
7:30 AM – 12:00 PM
Year of inception
1980
About the program
B.Com. General at Mount Carmel is a comprehensive undergraduate degree covering financial and corporate accounting, business law, taxation, banking, marketing, and analytics. Students choose a Discipline Specific Elective (DSE) — Accounts, Finance, Marketing, or Human Resource — in Semesters V and VI, and complete vocational papers in Taxation and Advanced Excel.
- Eligibility
- 2nd PU Commerce (or equivalent 10+2) with aggregate as per university norms.
- Medium of instruction
- English
- Dress code
- Prescribed college uniform
- Department
- Commerce & Management
- Coordinator
- Dr. Rekha Nair
- Dean / HOD
- Dr. Rekha Nair
Highlights
- Class timings 7:30 AM – 12:00 PM
- Founded 1980 — one of the oldest B.Com. programmes in Bengaluru
- Vocational Taxation papers (I & II) and Advanced Excel
- Industry visits, tax clinics and entrepreneurship capstone
Syllabus
Six-semester structure with core (DSC), elective (DSE), skill enhancement (SEC), ability enhancement (AECC), open electives and vocational papers.
Semester I
9 papers
| Code | Title | Category | L+T+P | SEE | CIE | Total | Credits |
|---|---|---|---|---|---|---|---|
| Lang.1.1 | Language I — Kannada / Functional Kannada | AECC | 3+1+0 | 60 | 40 | 100 | 3 |
| Lang.1.2 | Language II — English | AECC | 3+1+0 | 60 | 40 | 100 | 3 |
| B.Com.1.1 | Financial Accounting | DSC-1 | 4+1+0 | 60 | 40 | 100 | 4 |
| B.Com.1.2 | Management & Business Process | DSC-2 | 4+0+0 | 60 | 40 | 100 | 4 |
| B.Com.1.3 | Quantitative Analysis I | DSC-3 | 4+0+0 | 60 | 40 | 100 | 4 |
| B.Com.1.4 | Business Communication & Soft Skills | SEC-SB | 1+0+2 | 25 | 25 | 50 | 2 |
| B.Com.1.5 | Physical Education — Yoga | SEC-VB | 0+0+2 | 25 | — | 25 | 1 |
| B.Com.1.6 | Health & Wellness | SEC-VB | — | 25 | — | 25 | 1 |
| B.Com.1.7 | Open Elective | OEC-1 | 3+0+0 | 60 | 40 | 100 | 3 |
| Subtotal | 315 | 385 | 700 | 25 | |||
Semester II
9 papers
| Code | Title | Category | L+T+P | SEE | CIE | Total | Credits |
|---|---|---|---|---|---|---|---|
| Lang.2.1 | Language I — Kannada / Hindi / German / French / Sanskrit | AECC | 3+1+0 | 60 | 40 | 100 | 3 |
| Lang.2.2 | Language II — English | AECC | 3+1+0 | 60 | 40 | 100 | 3 |
| B.Com.2.1 | Financial Accounting II | DSC-4 | 4+1+0 | 60 | 40 | 100 | 4 |
| B.Com.2.2 | Quantitative Analysis II | DSC-5 | 4+1+0 | 60 | 40 | 100 | 4 |
| B.Com.2.3 | Human Resource Management | DSC-6 | 4+0+0 | 60 | 40 | 100 | 4 |
| B.Com.2.4 | Environmental Science Studies | AECC | 2+0+0 | 30 | 20 | 50 | 2 |
| B.Com.2.5 | Physical Education / Sports | SEC-VB | 1+0+2 | — | 100 | 100 | 1 |
| B.Com.2.6 | NCC | SEC-VB | 1+0+2 | — | 100 | 100 | 1 |
| B.Com.2.7 | Open Elective | OEC-2 | 3+0+0 | 40 | 60 | 100 | 3 |
| Subtotal | 310 | 390 | 700 | 25 | |||
Semester III
9 papers
| Code | Title | Category | L+T+P | SEE | CIE | Total | Credits |
|---|---|---|---|---|---|---|---|
| Lang.3.1 | Language I — Kannada / Hindi / German / French / Sanskrit | AECC | 3+1+0 | 60 | 40 | 100 | 3 |
| Lang.3.2 | Language II — English | AECC | 3+1+0 | 60 | 40 | 100 | 3 |
| B.Com.3.1 | Corporate Accounting & Auditing I | DSC-7 | 4+1+0 | 60 | 40 | 100 | 4 |
| B.Com.3.2 | Financial Management | DSC-8 | 4+1+0 | 60 | 40 | 100 | 4 |
| B.Com.3.3 | Marketing Management | DSC-9 | 4+1+0 | 60 | 40 | 100 | 4 |
| B.Com.3.4 | CRT | SEC | 1+0+2 | 25 | 25 | 50 | 2 |
| B.Com.3.5 | Physical Education / Sports | SEC-VB | 0+0+2 | 25 | — | 25 | 1 |
| B.Com.3.6 | NCC / NSS / R&R / Cultural | SEC-VB | 0+0+2 | 25 | — | 25 | 1 |
| B.Com.3.7 | Open Elective | OEC-3 | 3+0+0 | 40 | 60 | 100 | 3 |
| Subtotal | 315 | 385 | 700 | 25 | |||
Semester IV
9 papers
| Code | Title | Category | L+T+P | SEE | CIE | Total | Credits |
|---|---|---|---|---|---|---|---|
| Lang.4.1 | Language I — Kannada / Hindi / German / French / Sanskrit | AECC | 3+1+0 | 60 | 40 | 100 | 3 |
| Lang.4.2 | Language II — English | AECC | 3+1+0 | 60 | 40 | 100 | 3 |
| B.Com.4.1 | Corporate Accounting & Auditing II | DSC-10 | 4+1+0 | 60 | 40 | 100 | 4 |
| B.Com.4.2 | Management Accounting | DSC-11 | 4+1+0 | 60 | 40 | 100 | 4 |
| B.Com.4.3 | Cost Accounting | DSC-12 | 4+0+0 | 60 | 40 | 100 | 4 |
| B.Com.4.4 | Constitution of India | AECC | 2+0+0 | 20 | 30 | 50 | 2 |
| B.Com.4.5 | Physical Education / Sports | SEC-VB | 0+0+1 | 25 | — | 25 | 1 |
| B.Com.4.6 | NCC / NSS / others | SEC-VB | 0+0+2 | 25 | — | 25 | 1 |
| B.Com.4.7 | Open Elective | OEC-4 | 3+0+0 | 40 | 60 | 100 | 3 |
| Subtotal | 310 | 390 | 700 | 25 | |||
Semester V
8 papers
| Code | Title | Category | L+T+P | SEE | CIE | Total | Credits |
|---|---|---|---|---|---|---|---|
| B.Com.5.1 | Techniques of Cost Control | DSC-13 | 4+1+0 | 60 | 40 | 100 | 4 |
| B.Com.5.2 | Banking Theory & Practice | DSC-14 | 4+0+0 | 60 | 40 | 100 | 4 |
| B.Com.5.3 | Managerial Economics | DSC-15 | 4+1+0 | 60 | 40 | 100 | 4 |
| B.Com.5.4/E | Elective — Accounts / Finance / Marketing / HR | DSE | 3+1+0 / 3+0+0 | 60 | 40 | 100 | 3 |
| B.Com.5.5 | Taxation I | Vocational | 1+0+2 | 60 | 40 | 100 | 3 |
| B.Com.5.6 | Advanced Excel | SEC-SB | 1+0+2 | 60 | 40 | 100 | 2 |
| B.Com.5.7 | Physical Education / Sports | SEC-VB | 0+0+2 | 25 | — | 25 | 1 |
| B.Com.5.8 | NCC / NSS / others | SEC-VB | 0+0+2 | 25 | — | 25 | 1 |
| Subtotal | 290 | 360 | 650 | 22 | |||
Semester VI
8 papers
| Code | Title | Category | L+T+P | SEE | CIE | Total | Credits |
|---|---|---|---|---|---|---|---|
| B.Com.6.1 | Financial Markets & Services | DSC-16 | 4+1+0 | 60 | 40 | 100 | 4 |
| B.Com.6.2 | International Business Environment | DSC-17 | 4+0+0 | 60 | 40 | 100 | 4 |
| B.Com.6.3 | Corporate & Business Law | DSC-18 | 4+1+0 | 60 | 40 | 100 | 4 |
| B.Com.6.4/E | Elective — Accounts / Finance / Marketing / HR | DSE | 3+1+0 / 3+0+0 | 60 | 40 | 100 | 3 |
| B.Com.6.5 | Taxation II | Vocational | 1+0+2 | 60 | 40 | 100 | 3 |
| B.Com.6.6 | Entrepreneurship & New Venture Creation | SEC-SB | 2+0+0 | 60 | 40 | 100 | 2 |
| B.Com.6.7 | Physical Education / Sports | SEC-VB | 0+0+2 | 25 | — | 25 | 1 |
| B.Com.6.8 | NCC / NSS / others | SEC-VB | 0+0+2 | 25 | — | 25 | 1 |
| Subtotal | 290 | 360 | 650 | 24 | |||
Program objectives (POs)
PO 1
Enhance strong communication skills through knowledge of commerce concepts across specialised areas.
PO 2
Enable practical application of tools and techniques in business for accountability and decision-making.
PO 3
Apply domestic and international law to develop strategic business policies.
PO 4
Understand the functioning of financial institutions, instruments and operations.
PO 5
Inculcate an entrepreneurial culture — resource management, risk sharing, cost control, ethics and social responsibility.
PO 6
Demonstrate deep knowledge of theories, concepts and findings within chosen specialisations.
Evaluation: 60 marks per paper for the Semester End Exam (SEE) and 40 marks for Continuous Internal Evaluation (CIE) via assignments, tests and presentations.