BACHELOR OF COMMERCE B.COM.

PROGRAM OUTCOME

(National Education Policy (2020 Scheme) 
Academic Year 2020 and onwards

PO1: To Demonstrate a comprehensive understanding Knowledge Acquisition                                                                   

PO2: To Apply the principles and theories Application of Concepts                                                                                                        

PO3: To Develop effective written and verbal communication skills to articulate Communication Skills

PO4: To Demonstrate critical thinking and problem-solving abilities to identify analyze, and evaluate business challenges.

PO5: To Utilize digital tools, technologies, and platforms effectively to enhance business processes.

PO6: Understand and apply financial management principles and techniques for financial planning, budgeting, investment decisions, risk management.                                                                                                            

PO7: To Recognize ethical dilemmas in business contexts                                                                                                             

PO8: To Understand and adhere to legal and regulatory requirements related to business operations.

PO9: To Develop an entrepreneurial mindset, including an understanding of startups, business innovation.

PO10: To Demonstrate an understanding of environmental issues and their impact on business operations.

PO11: To Develop strong analytical skills, including the ability to analyze financial statements         

PO12: To Collaborate effectively in teams, demonstrate leadership qualities,                                                                                             

PROGRAM EDUCATIONAL OBJECTIVES (PEOs)

(National Education Policy (2020 Scheme) 
Academic Year 2020 and onwards

PEO 1: to provide students with a comprehensive understanding of business principles and practices, covering areas such as accounting, finance, marketing, economics, management, and business law.

PEO 2: By developing students’ analytical thinking and problem-solving skills, the program equips them with the ability to analyze complex business situations, identify issues, and propose effective solutions.

PEO 3: The program focuses on nurturing students’ oral and written communication skills, enabling them to express ideas and communicate persuasively in a wide range of business contexts, recognizing the significance of effective communication in the business world.

PEO 4: Emphasizing ethical conduct and social responsibility, the program encourages students to understand ethical dilemmas, cultivate integrity, and consider the societal impact of business decisions, fostering a sense of ethical awareness and responsibility.

PEO 5: The program fosters entrepreneurial and innovative thinking in students by nurturing their creativity, initiative, and capacity to identify and capitalize on business opportunities, promoting an entrepreneurial mindset.

PEO 6: Cultivating a global perspective, the program enhances students’ awareness and comprehension of global business environments, including international business practices, cultural diversity, and the implications of globalization on the business landscape.

PEO 7: By equipping students with practical skills, industry-specific knowledge, and a comprehensive understanding of the business world, the program prepares them for diverse professional careers in business and related fields.

PEO 8: The program fosters a culture of lifelong learning, acknowledging the importance of continuous education and professional development in a rapidly evolving business landscape, empowering graduates to adapt to dynamic business environments throughout their careers.

COURSE OUTCOME

(National Education Policy (2020 Scheme) 
Academic Year 2020 and onwards

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FINANCIAL ACCOUNTANCY

CO1: Understand the Basic Concepts of Accountancy.

CO2: Exercise the accounting treatments for consignment transactions & events in the books of consignor and consignee.

CO3: Demonstrate various accounting treatments for dependent branches.

CO4: Learn various methods of accounting for hire purchase transactions.

CO5: Outline the emerging trends in the field of accounting.

CO6: Demonstrate e-Treatment of Accountancy.

 

 

BUSINESS MANAGEMENT& STARTUPS

 

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CO1: Design and demonstrate the strategic plan for the attainment of organizational goals.

CO2: Compare and choose the different types of motivation factors and leadership styles.

CO3: Understand startups Opportunities and Financial Issues of Startups

CO4: Understand the support extended by Incubators & Major Startups Incubators in India.

CO5: Understands Government Initiatives for Startups in India.

 

 

 

PRINCIPLES OF MARKETING

CO1: Understand the basic concepts of marketing and assess the marketing environment.

CO2: Analyse the consumer behaviour in the present scenario and marketing segmentation.

CO3: Discover the new product development & identify the factors affecting the price of a product in the present context.

CO4: Judge the impact of promotional techniques on the customers & importance of channels of distribution.

CO5: Outline the recent developments in the field of marketing.

 

 

DIGITAL FLUENCY

CO1: Understand the Fundamentals of computers.

CO2: Work in Word Processor effectively.

CO3: Discover the arena of the Internet and its possibilities.

CO4: Effectively communicate through email.

 

 

FINANCIAL LITERACY

CO1: Describe the importance of financial literacy and list out the institutions providing financial services.

CO2: Prepare financial plan and budget and manage personal finances.

CO3: Open, avail, and manage/operate services offered by banks.

CO4: Open, avail, and manage/operate services offered by post offices.

CO5: Plan for life insurance and property insurance & select instrument for investment in shares.

 

 

BUSINESS DOCUMENTS

CO1: Develop self-confidence to fulfill the documentation.

CO2: Able to understand the formalities of bank & day to day transactions.

CO3: Get in-depth knowledge in LIC & Office Documents.

  

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Advanced Financial Accounting

CO1: Understand and compute the amount of claim for loss of stock and the concept of loss of profit.  

CO2: Deal with the inter-departmental transfers and their accounting treatment.                                  

CO3: Prepare financial statements from incomplete records.                                                    

CO4: Learn to deal with accounting for royalty transactions.                                                   

CO5: Compute Average Due Date and preparation of Account current.                                                       

 

 

 

Business Ethics

CO1: Understanding the importance of ethical behavior in business and the community.

CO2: Provide skills for recognising and resolving ethical issues in business;

CO3: Critical self-examination of one’s own values, as well as appreciation for the relevance of personal values in the business/workplace.

CO4: Encourage self-reflection on the ethical dimensions of your own decisions in the workplace.

 

 

 

Banking Innovations

CO1: Understand the Banking System in India.

CO2: Understand the procedure involved in opening and operating different accounts.

CO3: Understand the procedure involved in Availing different types of Loans.

CO4: Examine the different types of negotiable instruments & their relevance in the present context.

CO5: Understand the technology in Banking.

 

 

E-Business

CO1: Understand the basic concepts of E-commerce.

CO2: Have the knowledge of the different types of E-Commerce Models.

CO3: Understand the processes of developing and implementing E-Payments.

CO4: Be aware of the ethical, social, and security issues of E-commerce.

CO5: Distinguish the different stages of developing a website.

 

 

Fundamentals of Investments in Capital Market.

CO1: Increasing public understanding of SEBI, its goals, powers, management, and functions.

CO2: Introduce the mechanisms of stock market activities.

CO3: Understanding the practical aspects of primary market operations & book building process

CO4: Creating an insight into the functions of stock exchange and their working.

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      Corporate Accounting

 

CO1: Understand the treatment of underwriting of shares.

CO2: Understand the concepts and accounting treatment of Issue of shares under various types.

CO3: Know the valuation of intangible assets.

CO4: Know the valuation of shares.

CO5: Prepare the financial statements of companies as per companies act, 2013.

 

 

 

    Business Mathematics & Statistics

 

CO1: Familiarize with simple and compound interest.

CO2: Understand problem solving techniques using equation methods.

CO3: Familiarize with the matrices and various roles of determinants.

CO4: Comprehend the measures of various distributions and averages.

CO5: Validate the application of correlation and regression in business decisions.

 

 

 

Indian Financial Services

 

CO1: Understand the financial system, Institutions, financial markets and services.

CO2: Analyse the concepts relevant to Indian financial market and relevance.

CO3: understand concept of financial services, types and functions.

CO4: Understand the types of financial Instruments.

CO5: Demonstrate an understanding the functioning of stock markets

 

 

 

Company Law & Administration

 

CO1: Understand the different types of companies and CSR Activities under Companies Act 2013

CO2: Familiarizes on the procedure of Formation of a Company

CO3: Understand the roles and responsibilities Key Managerial Personnel

CO4: Understand the modes for source of capital and Books of Accounts

CO5: Understand the significance of corporate Meeting and procedure of winding up of a company

 

 

 

Entrepreneurship Skills

CO1: Identify the Factors that influence Entrepreneurship.

CO2: Understand the Skillsets required for Entrepreneur.

CO3: Identify the opportunities for developing Entrepreneurship skills through National and State Level Institutions.

CO4: Role played by MSME in the development of Indian Economy.

CO5: Identify the different Government Schemes available for promoting Entrepreneurs in India.

Investments in Stock Market

CO1: Describe the Investment avenues and the investment environment

CO2: Measure risk and return associated with investments

CO3: Apply fundamental and technical analysis in stocks investment

CO4: Understand the dynamics of investing in stock markets

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Advanced Corporate Accounting

CO1: Know the procedure of redemption of preference shares.

CO2: Comprehend the different methods of Mergers and Acquisition of Companies

CO3: Understand the process of internal reconstruction.

CO4: Prepare the liquidators final statement of accounts.

CO5: Understand the recent developments in accounting and accounting standards.

Cost Accounting

CO1: Understand concepts of cost accounting & Methods of Costing.

CO2: Outline the Procedure and documentations involved in procurement of materials & compute the valuation of Inventory.

CO3: Make use of payroll procedures & compute idle and over time. Discuss the methods of allocation, apportionment & absorption of overheads.

CO4: Prepare cost sheet & discuss cost allocation under ABC

Business Regulations

CO1: Recognize the laws relating to Contracts and its application in business activities.

CO2: Acquire knowledge on bailment and indemnification of goods in a contractual relationship and role of agents.

CO3: Comprehend the rules for Sale of Goods and rights and duties of a buyer and a seller.

CO4: Distinguish the partnership laws, its applicability and relevance.

CO5: Rephrase the cyber law in the present context.

Corporate Governance

CO1: Identify the importance of corporate governance.

CO2: Know the rights, duties and responsibilities of Directors.

CO3: Analyze the legal & regulatory framework of corporate governance.

CO4: Outline the importance and role of board committee.

CO5: Understand the major expert committees’ Reports on corporate governance.

Investments in Commodity Markets

CO1: Describe the conceptual framework of derivatives and the factors contributing to the growth of derivatives.

CO2: Elucidate the composition and structure of commodity markets.

CO3: Differentiate between Futures, Forwards, options and its trading strategies.

CO4: Classify the different types of orders, settlement and risks in the context of commodity trading.

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Financial Management

CO1: Understand the role of financial managers effectively in an organization.

CO2:  Apply the compounding & discounting techniques for time value of money.

CO3: Take investment decision with appropriate capital budgeting techniques for investment proposals.

CO4: Understand the factors influencing the capital structure of an organization.

CO5: Estimate the working capital requirement for the smooth running of the business 

Income Tax Law and Practice – I 

CO1: Comprehend the procedure for computation of Total Income and tax liability of an individual.

CO2: Understand the provisions for determining the residential status of an Individual.

CO3: Comprehend the meaning of Salary, Perquisites, Profit in lieu of salary, allowances and various retirement benefits.

CO4: Compute the income house property for different categories of house property.

CO5: Comprehend TDS & advances tax Ruling and identify the various deductions under section 80. 

Principles and Practice of Auditing 

CO1: Understand the conceptual framework of auditing.

CO2: Examine the risk assessment and internal control in auditing

CO3: Comprehend the relevance of IT in audit and audit sampling for testing.

CO4: Examine the company audit and the procedure involved in the audit of different entities.

CO5: Gain knowledge on different aspect of audit reporting and conceptual framework applicable on professional accountants. 

Indian Accounting Standards-1 

CO1: Understand the need and benefits of accounting standards.

CO2: Prepare the financial statements as Indian Accounting standards.

CO3: Comprehend the requirements of Indian Accounting Standards for recognition, measurement and disclosures of certain items appear in financial statements

CO4: Understand the Accounting Standards for Items that do not Appear in Financial Statements 

Financial Institutions and Markets 

CO1: Understand the structure of Indian financial system and its constituents.

CO2: Outline the role of capital and money market in economic development.

CO3: Comprehend primary and secondary market and its relevance in capital formation.

CO4: Appraise the role played by banking and development financial institutions in economic development so far.

CO5: Understand the different types of NBFCs and their contribution. 

Human Resources Development 

CO1: Understand the need of HRD.

CO2: Comprehend the framework of HRD.

CO3: Know the models for evaluating the HRD programs.

CO4: Comprehend the need for employee counselling.

CO5: Apprehend the HR performance. 

Basics of Business Analytics 

CO1: Understand analytical applications in practice.

CO2: Validate sources of data, use statistical resources and apply tools and techniques learnt to solve real time problems.

CO3: Formulate and manipulate business models, using quantitative methods including spreadsheets and graphical methods, in order to find solutions to real time problems.

CO5: Be aware about the emerging trends in the world of analytics

Retail Management 

CO1: Understand the contemporary of retail management, issues, strategies and trends in Retailing.

CO2: Utilize the theories and strategies of retail planning.

CO3: Perceive the role and responsibilities of store manager and examine the visual merchandising and its techniques in the present context.

CO4: Prioritize the factors to be considered while fixing the price in retailing.

CO5: Comprehend the emerging trends in Retail Industry. 

GST-Law & Practice

CO1:  Comprehend the concepts of Goods and Services tax.

CO2.: Understand the fundamentals of GST.

CO3: Analyse the GST Procedures in the Business.

CO4: Know the GST Assessment and its computation.

Digital Marketing 

CO1: Gain knowledge on Digital Marketing , Email marketing and Content marketing.

CO2: Understand Search Engine Optimization tools and techniques

CO3: Gain skills on creation of Google AdWords & Google AdSense

CO4:  Gain knowledge on Social Media Marketing and Web Analytics.

CO5: Gain knowledge on YouTube Advertising & Conversions.

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Advanced Financial Management 

CO1: Understand and determine the overall cost of capital.

CO2: Comprehend the different advanced capital budgeting techniques.

CO3: Understand the importance of dividend decisions.

CO4: Evaluate mergers and acquisitions.

CO5: Enable the ethical and governance issues in financial management. 

Income Tax Law & Practice – II 

CO1: Understand the procedure for computation of income from business and other Profession.

CO2: The provisions for determining the capital gains.

CO3: Compute the income from other sources.

CO4: Demonstrate the computation of total income of an Individual.

CO5: Comprehend the assessment procedure and to know the power of income tax authorities. 

Management Accounting 

CO1: Demonstrate the significance of management accounting in decision making.

CO2: Analyse and interpret the corporate financial statements by using various techniques.

CO3: Compare the financial performance of corporates through ratio analysis.

CO4: Understand the latest provisions in preparing cash flow statement.

CO5: Comprehend the significance of management audit and examine the corporate reports of Management Review and Governance. 

Indian Accounting Standards-2

CO1: Understand the preparation of consolidated financial statements as per Ind AS

CO2: Learn the disclosures in the financial statements

CO3: Understand the latest provisions of measurement-based accounting policies.

CO4: Comprehend the Accounting and Reporting of Financial Instruments

CO5: Analyse the Revenue based accounting standard. 

Investment Management 

CO1: Understand the concept of investments, its features and various instruments.

CO2: Comprehend the functioning of secondary market in India.

CO3: Underline the concept of risk and return and their relevance in purchasing and selling of securities.

CO4: Illustrate the valuation of securities and finding out the values for purchase and sale of securities.

CO5: Demonstrate the fundamental analysis to analyse the company for purchase and sale of securities and technical analysis for trading in the share market. 

Cultural Diversity at Work Place 

CO1: Understand, interpret question reflect upon and engage with the notion of “diversity”.

CO2: Recall the cultural diversity at work place in an organization.

CO3: Support the business case for workforce diversity and inclusion.

CO4: Identify diversity and work respecting cross cultural environment.

CO5: Assess contemporary organizational strategies for managing workforce diversity and inclusion. 

Human Resource Analytics

CO1: Understand the role of Analytics in Human Resource.

CO2: Identify a list of HR metrics relevant to an organization’s mission or goals.

CO3: Apply best practices for using HR analytics to support making data-driven decisions.

CO4: Demonstrate the use of Analytical techniques to analyse and interpret HR data 

Customer Relationship Management 

CO1: To be aware of the nuances of customer relationship.

CO2: To analyze the CRM link with the other aspects of marketing.

CO3: To impart the basic knowledge of the Role of CRM in increasing the sales of the company.

CO4: To make the students aware of the different CRM models in service industry.

CO5: To make the students aware and analyze the different issues in CRM 

Assessment of Persons other than Individuals and Filing of ITRs 

CO1: Understand the calculation of Depreciation and allowance

CO2: Comprehend the assessment of partnership Firms and determine the tax liability.

CO3: Comprehend the assessment of corporate entities and determine the tax liability.

CO4: Equip with understanding of intensive knowledge on analysis of all forms of ITR Forms along with the Overview ITR Forms and e-filing.

E-Commerce 

CO1: Comprehend the concepts of E-commerce

CO2: Understand the e-retailing benefits and key success factors

CO3: Analyse the benefits of EDI

CO4: To understand Cyber security

CO5: Know the Issues in E-commerce. 

 

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