B.Com.

Bachelor of Commerce (B.Com)

Program Outcomes

            B.Com Students who have taken admission in this program are expected to concentrate upon the following outcomes:-

(1)       Develop Managerial skills

(2)       Commercial Sense.

(3)       Budgeting Policy.

(4)       Enterpreunial Skill.

(5)       Human Resource Management.

(6)       Develop Numerical ability.

(7)       Well versed with business regulatory framework.

B.Com-I

Course Outcome

  • To provide adequate basic understanding about accounting principle among the students.
  • To train the students in (Business) communication skills effectively.
  • To aware about the basic knowledge of national/domestic business law.
  • To deliver knowledge about the principles of business economics which are applicable in business.
  • To inculcate mathematical ability as is applicable to business.
  • To prepare students with the emerging issues in business at the national and international level in the light of new business policies.

Course Outcome

1.         Financial Accounting:-

  • To enable the students to learn principles and concept of accounting.
  • To enable the students to learn the basic concept of partnership accounting and allied aspects of accounting.
  • To find out the technical expertise in the maintaining the books of accounts.
  • To encourage the students about maintaining the books of accounts for further reference.
  • Getting working knowledge of generally accepted auditing procedure techniques and skills.

2.         Business Communication:-

  • To develop spoken communication and written communication.
  • To understand the concept process and important of communication.
  • To provide knowledge of various media of communication.
  • To develop awareness regarding new trends in business communication.
  • To develop business communication skills through the application and exercises.

3.         Business Mathematics:-

  • To understand the concept of simple interest, Compound interest and the concept the ratio and proportion.
  • To understand the application of matrix in business.
  • To understand the linear programming and problem relating to two variables.
  • To understand the concept of commission brokerage discount and profit and loss.
  • To know the valuation of simple loans and debentures as well as problem relating to sinking funds.

4.         Business Regulatory Framework:-

  • To know the students with the basic concept terms & provisions of mercantile and business laws.
  • To develop the awareness among the students regarding this loss affecting trade business and commerce.
  • To develop well verse in basic provisions regarding legal framework governing the business world.
  • Knowing the rights and liability of every citizen regarding consumer protection act.
  • To provide understanding about Negotiable Instruments and law of contract.

5.         Business Environment:-

  • Understand business environment at national and international level.
  • Knowing the impact of liberalization, Privatization and Globalization (LPG) in Indian business/Economy.
  • To know the economic problems like growth, poverty, Unemployment and Industrial sickness.
  • To Understand the International Environment and International Economic groupings WTO, UNCTAD, IMF and GATT etc.
  • Knowing about agricultural development Industrial development and service sector development in India.

6.         Business Economics:-

  • The objective of the course is to familiarize the students the basic concept of macro and macro economics.
  • To stimulate the students interest by showing the relevance use of the various economic theories.
  • To apply economic understanding to problems of business.
  • Justifying the demand function and production function.
  • Understanding the link between business economics and business decision.

B.COM-II

(Program Outcomes)

  • Students can get through knowledge of finance and accounting.
  • Students can independently start up their own business.
  • Capability of the students to make decision at personal as well as professional level will increase.
  • Students will gain through systematic and subject skills within various disciplines of corporate accounting law, Cost Accounting, Management and entrepreneurship.
  • Students will be able to do their higher education and can make research in the field of finance and commerce.

Course Outcomes

1.         Corporate Accounting:-

  • This course aims to enlighten the students on the accounting procedures followed by the companies.
  • To make the students about the valuation of goodwill and shares.
  • To Impart Knowledge about the amalgamation, absorption and holding company account.
  • To provide adequate understanding about final accounts of companies spare companies act 2013.
  • To know accounting entries regarding issue forfeitures and Re-issue of shares.

2.         Company Law:-

  • To impart students the provision and procedures under company act.
    • To provide knowledge of capital management and rules and procedure of appointment of director.
    • To acquaint the students with the company meetings.
    • To update the knowledge of provisions of winding up and majority powers and minority rights.
    • To aware students regarding kinds of companies and promotion and incorporation of companies.

3.         Cost Accounting:-

  • To understand basic cost concept, elements of cost and cost sheet.
    • Ascertainment of material and labour cost.
    • To develop understanding to apply theoretical knowledge in practical situation.
    • To provide knowledge about cost Ascertainment and cost Records.
    • To impart knowledge about the concept and principles application of overheads.

4.         Principles of Business Management:-

  • To enable student understand Principles, functions and different management theories.
    • To impart knowledge about various functions of management.
    • To provide knowledge about leadership and managerial control.

5.         Business Statistics:-

  • To know use of frequency distribution to make decision.
    • To use correlation and regression analysis to estimate the relationship between two variables.
    • To understand the concept and techniques of the different types of index numbers.
    • To understand the measures of dispersion and skewness.
    • Making familiar with statistical tools which are relatively used in business.

6.         Fundamentals of Entrepreneurship:-

  • Developing entrepreneurship skill among the students.
    • Enable students to acquire the skill to be an entrepreneur.
    • Creating awareness among students about self-employment.
    • Providing various innovative business ideas to the society.
    • Developing entrepreneurial behavior and social responsibility among students.

B.COM- III

Program Outcome

The objective of the programme shall be to provide sound academic base from which an advanced carrier in accounting/finance can be developed.

Conceptual grounding in accounting usages as well as its practical business application will be provided.

Course Outcomes

  • To enables the students to know the basics of income tax act and its implications.
  • Students are imparting knowledge about the principles and methods of auditing and their applications.
  • To impart basic knowledge about GST and apply the provision of GST law to various situations.
  • To provide the students an understanding of the application of accounting techniques for management.
  • The objective of this is to help students understand the conceptual framework of financial management.
  • This is aims at acquainting the students with the working of financial market in India.

Subject Specific Outcome

1.       Income Tax :-

  • Knowing the procedure of calculation of income tax.
  • Acquiring the knowledge about general deduction from income.
  • Obtaining the knowledge about tax free incomes.
  • Exposure to income tax planning.
  • Getting known with application of principles and provision of direct tax laws in

Computation of taxable income under various heads of income.

2.       Auditing:-

  • Knowledge about auditing principles and techniques of auditing.
  • Getting knowledge of vouching of cash and credit transactions.
  • Knowing the appointment procedure of auditor.
  • Acquiring the skills of audit program of co-operative societies and banks.
  • Knowledge about writing of audit reports.

3.       Indirect Taxes with GST

  • Students will able to compute the assessable value of transactions related to goods and services for levy and determination of duty liability.
  • Students will able to understand the basic principles underlying the indirect taxation statutes.
  •  
  • Students will able to identify and analyze the procedural aspects under different applicable statutes related to GST.
  • Students will able to understand tax liability and taxable entities.
  • Student will able to examine the method of tax credit. Inflow and outflows. Outflows: tax imposition, tax exemption, tax deduction.

4.       Management Accounting

            After completion of this course the student would be able to-

  • Explain the financial concept used in making accounting management decision.
  • Use business finance terms and concept when communicating.
  • Use effective communication skills to promote respect and relationship for financial deals.
  • Demonstrate a basic understanding of accounting management.
  • Utilize information by applying a variety of business and industry software and hardware to major financial functions.

5. International Marketing :

1. Have developed an understanding of major issues related to international marketing

2. Have developed skills in researching and analyzing trends in global markets and in modern marketing practice

3. Be able to assess an organization’s ability to enter and compete in international markets.

6. Principal of Marketing :-

This paper provides knowledge about what is Marketing and how it’s used ,Identify the primary marketing activities of an organization, Determine market segments and target customers, Apply principles of ethics and social responsibility in marketing.