Bachelor of Commerce

Bachelor of commerce course was introduce during the academic year 1967. This course is designed to provide students with a wide range of managerial skills and understanding in streams like finance, accounting, taxation and management.

The three year B.com degree programme aims to facilitate a deep understanding of how business organisations work. In addition to the regular teaching and evaluating activities the department has introduced certificate course in  computerised Accounting and Taxation to give additional knowledge and skills to the students.

Year-wise subjects:

FIRST YEAR SUBJECTS – B. Com.(NEP)

First and Second Semester 

  • Language I – English
  • Language II – Kannada/ Hindi/ Sanskrit
  • Principles of Marketing
  • Financial Accounting
  • Management Principles and Applications
  • Digital Fluency
  • Corporate Administration
  • law and practice of Banking
  • Environmental Studies
  • Health and Wellness
  • Open elective course : Financial literacy  & Investing in stock markets
SECOND YEAR SUBJECTS – B. Com.

Third & Fourth Semester

  • Language I  – English
  • Language II  – Kannada/ Hindi/ Sanskrit
  • Modern Bank Management and International Trade
  • Financial Accounting III & IV
  • Cost and Management Accounting- I & II
  • Direct tax – I & II
  • Elective course – Personal Investment Management
  • Elective courses (other discipline) – Basic Accounting and Personal Taxation
FINAL YEAR SUBJECTS – B. Com.

Fifth and Sixth Semester

  • Business Law & Indian Corporate Law
  • Modern marketing & Auditing
  • Financial Management- I & II
  • Corporate Accounting I & II
  • Cost and Management Accounting III & IV
  • Direct Tax – 111 and GST & Customs Duty

Additional Subjects:

  • Apart from these, the student is required to study general papers as per university guidelines. These papers include: Indian Constitution & Human Right, Gender Equity
  • The student is also required to opt for one co-curricular or extra-curricular activity for which, marks shall be awarded in each of the first four semester. The student may opt one among the following Co-Curricular Activities: National Service Scheme (N.S.S.), N.C.C., Fine Arts, Sports & Game, H.R.D, Communication studies, Tailoring and Embroidery, Consumer Club & Career Guidance & Training. Click here for more details on individual EC & CC options.

For any further query, contact:
Prof. Ganesh Acharya ( ganeshaacharya8@gdc.edu.in )
Dean of Commerce, Department of Commerce.