Established 1935 APS Educational Trust (R)

Acharya Pathasala Degree College

Anantha Gnana Gangothri Somanahalli, Kanakapura Road, Bangalore – 560116

Affiliated to Bangalore University

Bachelor of Commerce (B.Com)

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Undergraduate Programme · 3 Years

Bachelor of Commerce (B.Com)

Bachelor of Commerce (B.Com) is a globally recognised undergraduate programme designed to provide a comprehensive foundation in accounting, finance, economics, and business management. Over three years, students develop analytical, problem-solving, and decision-making skills essential for the dynamic business environment. The curriculum blends theoretical knowledge with practical application, preparing graduates for professional certifications such as CA, ACCA, and CMA, as well as diverse career opportunities in corporate sectors, banking, consulting, and entrepreneurship. It also nurtures ethical business practices and strategic thinking for long-term career growth.

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Year programme

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Specialisations

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Core subjects

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Placement support

Core subjects

Financial Accounting

Principles of recording, classifying and reporting financial transactions

Corporate Accounting

Accounts of joint stock companies, mergers and acquisitions

Business Law

Contract Act, Companies Act and relevant commercial legislation

Business Economics

Micro and macroeconomic theories applied to business decisions

Cost Accounting

Cost computation, marginal costing and budgetary control

Income Tax

Direct tax law — computation of income across all five heads

Goods & Services Tax

GST framework, input tax credit, filing and compliance

Auditing

Audit planning, internal controls and audit reporting standards

Financial Management

Capital structure, working capital and investment decisions

Banking & Insurance

Banking operations, credit instruments and insurance principles

Marketing Management

Consumer behaviour, segmentation, pricing and promotion strategy

Human Resource Management

Recruitment, performance appraisal, training and labour law

Specialisations

Accounting & Finance

Advanced financial reporting, taxation and portfolio management for CA/CMA aspirants

Banking & Insurance

In-depth coverage of banking operations, risk management and insurance products

Marketing Management

Brand strategy, digital marketing and consumer analytics for modern markets

Computer Applications

Business software, ERP systems and data analysis tools for commerce professionals

Skill enhancement & add-on programmes

Tally with GST training

Advanced Excel & financial modelling

Digital marketing basics

Communication & soft skills training

Internship opportunities

Entrepreneurship development programme

Academic highlights

Career opportunities

Financial Analyst

Finance sector

Auditor

Public & private firms

Tax Consultant

Direct & indirect tax

Banking sector

PSU & private banks

Business Analyst

Consulting & IT

Entrepreneur

Own venture

Chartered Accountant

CA pathway

Company Secretary

CS pathway

Higher education pathways

M.Com

MBA / PGDM

LLB

CA (ICAI)

CS (ICSI)

CMA (ICMAI)

Why choose this programme?

Strong academic discipline

CBCS-aligned curriculum with structured assessments and rigorous academic standards

Holistic development

Soft skills, leadership and life skills woven throughout the three-year journey

Industry-relevant training

Tally, GST, Excel, digital tools and live internship exposure from year one

Affordable fee structure

Quality education made accessible with scholarships and flexible payment options

Safe & student-friendly campus

Inclusive environment with modern facilities, library and counselling support