Programme: B.Com Degree Course

DEPARTMENT OF COMMERCE

Course outcomes [Except Languages (Paper code: AECC 1.1Chg; Semester: 1; Marks: 100; Credit hours: 2), and Environmental Studies (Paper code: AECC 6.1Chg; Semester: 6; Marks: 100; Credit hours: 2)]

Name of the paper Paper Code Credit Hours Marks Course Outcomes
Microeconomics I &

Statistics (50+50)

GE 1.1 Chg 06 100 Microeconomics I:

1.      Helps students to frame microeconomic issues from the consumers’ side as well as from the point of view of the producers

2.      Gives students an overall idea about perfectly competitive market

3.       Helps students to understand the process of derivation of equilibrium output and price under both short term and long term market conditions

4.      Provides students with the knowledge of stability analysis of business and producer’s surplus

Statistics:

1.      Provides a detailed analysis of some statistical tools which help to analyze and compare different variables.

2.      Gives knowledge of statistical tables and charts which can easily present numerical facts of sales.

3.      Gives knowledge of measures of central tendency (A.M, G.M, H.M, etc.) and measures of dispersion (range, quartile deviation, mean deviation, standard deviation, etc.) which can be used to bring about the main characteristics of available records.

4.      Delivers an overall idea about moment, skewness and kurtosis of frequency distribution.

5.      Gives a detailed analysis of the concept of interpolation.

Business Laws CC 1.1 Chg 06 100 1.      Helps students to understand business environment in broad spectrum.

2.      Gives an overall idea about business regulatory framework in India.

3.      Provides working level knowledge on The Indian Contract Act, 1872.

Business Laws CC 1.1 Chg 06 100 4.      Develops understanding of The Sale of Goods Act, 1930.

5.      Provides conceptual knowledge on partnership, rights and duties of partners, registration and dissolution of partnership as per The Partnership Act, 1932.

6.      Gives basic idea of Limited Liability Partnership (LLP) and its incorporation as per The Limited Liability Partnership Act, 2008.

7.      Gives basic idea in negotiable instruments, their endorsements, dishonor, discharge etc. as per The Negotiable Instruments Act, 1881.Provides working level knowledge on Consumers Protection Act, 1986.

Principles of Management CC 1.2 Chg 06 100 1.      Helps students to understand basic principles of management.

2.      Gives students the knowledge of different schools of management thought.

3.      Gives knowledge of nature and process of planning of business activities.

4.      Provides knowledge on concepts and techniques of forecasting.

5.      Provides knowledge on organizing, delegation and decentralization.

6.      Develops understanding of directing and staffing.

7.      Helps students to understand the importance of motivation and coordination.

8.      Develops understanding the concept, importance and techniques of control.

Financial Accounting – I CC 1.1 Ch 06 100 1.      Helps students to develop the understanding and skills to prepare accounts of an entity.

2.      Helps students to develop the concepts for determination of business income.

3.      Provides knowledge of fundamental accounting theories and accounting standards.

4.      Helps students to prepare final accounts of a trading concern from both complete and incomplete records.

5.      Gives knowledge to prepare final accounts of a non trading concern.

Financial Accounting – I CC 1.1 Ch 06 100 6.      Gives knowledge of consignment transaction and maintenance of such accounts.

7.      Helps students to understand the accounting for sale on approval.

8.      Helps students to understand the concepts of self balancing and sectional balancing.

9.      Provides knowledge on computation of insurance claims particularly with respect to loss of stock and loss of profit.

E-Commerce & Business

Communication (50+50)

GE 2.1 Chg 06 100 E-Commerce:

1.    Provides the concept of e-commerce in present day context.

2.    Provides the concepts of ECRM and SCM.

3.     Gives knowledge of digital payments including its various modes and risks involved thereon can be acquired.

4.    Helps students to understand concepts of ERP

5.    Gives students knowledge of new trends in e-commerce.

Business Communication:

1.    Gives students knowledge of Importance of business communication.

2.    Provides knowledge of different types and tools of modern day business communication.

3.    Helps students to learn the technique of drafting different types of business letters.

4.      Helps students become articulate with C.V writing.

Company Law CC 2.1 Chg 06 100 1.      Gives students the understanding, meaning and types of companies as per Companies Act, 2013.

2.      Helps students to get idea about formation of a company.

3.      Provides concepts of memorandum of association and articles of association.

4.      Provides knowledge on company administration.

5.      Provides knowledge on composition of

board of directors and legal requirements about appointment, removal and remuneration of directors and managing directors.

 

Company Law CC 2.1 Chg 06 100 6.      Provides knowledge of the functions of company secretary and chief financial officer of company.

7.      Provides concepts of share capital and debenture.

8.      Provides knowledge on various types of corporate meetings.

Marketing Management and

Human Resource Management

CC 2.2Chg 06 100 Marketing Management:

1.      Gives knowledge of nature, scope and importance of marketing management.

2.      Helps students to gather the knowledge on consumer behavior and market segmentation.

3.      Provides knowledge on 4Ps of marketing.

4.      Provides knowledge of Product Life Cycle.

 

Human Resource Management:

1.       Gives knowledge about the nature, scope and importance of human resource management.

2.       Helps students to understand the concept of human resource planning.

3.       Helps students to understand the meaning and process of recruitment and selection.

4.       Helps students to understand the meaning and process of training and development.

5.       Provides concepts of job evaluation and performance appraisal.

Cost and Management

Accounting – I

CC 2.1 Ch 06 100 1.       Provides students with an understanding of cost and management accounting

2.       Provides concept of cost ascertainment, cost control and cost reduction in production and distribution function.

3.       Gives the knowledge of material costs

4.       Gives the knowledge of employee costs and incentive systems

5.       Provides students with an understanding of overhead costs

6.       Provides students with an understanding of cost statement

7.       Gives knowledge of cost book keeping.

8.       Helps students to get the working knowledge on job, contract, service and process costing.

 

Information Technology & Its

Application in Business (Theory

-50 + Practical- 50)

SEC 3.1 Chg 04 100 1.      Provides knowledge of understanding the role of information technology in business

2.       Gives the knowledge of data organization

3.       Gives knowledge of Database Management System

4.       Provides students with an understanding of internet and its applications

5.       Provides students with an understanding of Security and Encryption

6.       Gives knowledge on IT Act. 2000 and Cyber Crimes.

7.       Gives practical knowledge on the following topics:

a.        Word Processing;

b.       Preparing Presentations;

c.        Spreadsheet and its Business Applications;

d.       Database Management System; and

e.        Website Designing

8.   Preparation of project.

Business Mathematics &

Statistics

GE 3.1 Chg 06 100 Business Mathematics:

1.      Gives a general idea on permutation and combination.

2.      Provides a thorough description of Set Theory.

3.      Gives a general idea on Binomial Theorem.

4.      Guides the students to solve the problems based on Logarithm.

5.      Provides basic knowledge on Compound Interest and Annuities.

 

Statistics:

1.       Provides a detailed analysis of Correlation and Regression analysis which helps to analyze and compare different variables.

2.       Generates a good understanding of Index Numbers.

3.       Provides an understanding for the students on economic forecasting through time series analysis.

4.       Gives an overall idea about Probability Theory.

 

Financial Accounting II CC 3.1 Ch 06 100 1.      Provides students with an understanding of appropriation of profit in partnership business (including rectification of wrong distribution of profit).

2.      Provides knowledge of accounting for change in constitution of partnership firm and accounting for dissolution of partnership firm.

3.      Provides knowledge on branch accounting.

4.      Helps students to get the working knowledge on hire purchase and installment payment system.

5.      Gives students the knowledge of departmental accounts.

6.      Provides students with an understanding of Investments Accounts

7.      Provides students with an understanding of business acquisition and its accounting.

8.      Gives knowledge of conversion of partnership into a limited company and its accounting.

Indian Financial System CC 3.2 Ch 06 100 1.       Develops knowledge on basic financial system.

2.      Provides knowledge about the components of financial system in India.

3.      Provides a general idea on the features and instruments of money market and capital market.

4.      Helps students to develop knowledge on commercial banking system and central banking system in India with special reference to the monetary policy of RBI

5.      Provides students with the knowledge of development banks like NABARD, EXIM bank, and SIDBI.

6.      Provides knowledge of different insurance and financial institutions like Life Insurance, General Insurance, and Mutual Fund etc.

7.      Gives basic idea of the financial services provided by Merchant Banks, SEBI and Credit Rating Institutions.

8.      Generates understanding on investors’ protection.

Microeconomics II & Indian

Economy (50+50)

GE 4.1 Chg 06 100 Microeconomics II:

1.       Gives a detailed idea of monopoly market including the features of monopoly and causes of emergence of monopoly.

2.      Provides knowledge of  equilibrium output and price under monopoly and  degree of monopoly power

3.      Provides the market structures of monopolistic competition and oligopoly.

4.      Develops understanding in the theory of factor pricing, which deals with determining the prices of different factors of production.

Indian Economy:

1.      Gives the concepts of growth and development in the context of Indian economy.

2.      Provides different concepts of National Income and different methods of measuring it.

3.      Gives a general idea on sectoral distribution of National Income, occupational structure and growth in the context of Indian economy.

4.      Provides basic features, problems and their solution of Agriculture, Industry and Service Sector of India.

5.      Provides knowledge of different aspects of international trade and its effect on the economy.

6.      Provides a thorough discussion on some socio economic problems like- poverty and unemployment in the context of Indian economy

Entrepreneurship

Development and Business

Ethics

CC 4.1 Chg 06 100 Entrepreneurship Development:

1.      Gives the concept of entrepreneurship and family business. Discusses the contemporary role models in Indian Business.

2.      Helps students to understand public and private stimulation along with the concepts and functions of business incubators, angel investors, venture capital and private equity fund.

3.      Provides insight into different sources of business ideas and tests of feasibility.

Entrepreneurship

Development and Business

Ethics

CC 4.1 Chg 06 100 4.      Helps the student to know how to prepare plans, layouts and how to write project report.

5.      Provides a detailed view about mobilizing of resources along with the basic startup problems.

Business Ethics:

1.      Gives an idea about the ethics as well as business ethics and how corporate social responsibility relates to it.

2.      Helps student to get an idea about ethics in Marketing, HRM, Accounting and Finance areas.

3.      Provides a detailed idea about corporate culture and the corporate code of ethics.

4.      Gives a concept of corporate governance and its relation to Business ethics.

Taxation I CC 4.1 Ch 06 100 1.      Gives students knowledge of different basic concepts and definitions under IT Act.

2.      Gives an understanding about residential status and incidence of tax of an assessee.

3.      Gives knowledge of agricultural income.

4.      Provides knowledge about incomes which do not form part of total income.

5.      Gives a clear idea about different heads of income like salaries, income from house property, profits and gains from business and profession, capital gain and income from other sources.

6.      Helps in knowing the method of set off and carry forward of losses.

7.      Gives knowledge about deductions from Gross Total Income (GTI) and rebate.

8.      Provides understanding about income of other individual whose earning is included in total income of assessee.

Cost and Management

Accounting –II

CC 4.2 Ch 06 100 1.      Gives knowledge about processing of joint product and by product.

2.      Helps in knowing Activity Based Costing.

3.      Provides a detailed idea about budget and budgetary control.

 

 

Cost and Management

Accounting –II

CC 4.2 Ch 06 100 4.      Provides knowledge of preparation of different types of budget like production budget, sales budget, material purchase budget, cash budget, flexible budget, master budget etc.

5.      Helps students to get an idea about CVP (Cost Volume Profit) analysis.

6.      Provides knowledge of marginal costing.

7.      Gives knowledge of standard costing.

8.      Provides knowledge to the students about short term decision making.

Auditing & Assurance CC 5.1 Ch 06 100 1.      Provides Concepts of audit, need, purpose and scope of audit.

2.      Gives knowledge about different types of audit like continuous audit, periodical audit, cost audit, management audit, propriety audit, statutory audit.

3.      Gives the knowledge of audit procedures like internal check, internal control and internal audit.

4.      Gives knowledge about different techniques of audit like auditing-in-depth and test checking.

5.      Gives the knowledge of audit risk, materiality concept and true and fair view.

6.      Gives knowledge of vouching of transactions and verification of assets and liabilities.

7.      Helps students  to gather the knowledge on company audit, audit report & certificate

8.      Provides modern concepts of audit like social audit, environment audit etc.

Taxation II CC 5.2 Ch 06 100 1.      Gives basic idea about indirect tax system in India.

2.      Helps students to compute total income and tax liability of an individual and firm.

3.      Gives the knowledge of filing of return, assessment of return.

4.      Gives knowledge of advance tax, interest and fees and TDS.

5.      Gives basic knowledge of GST.

6.      Gives knowledge of computation of input tax, output tax and GST payable.

Taxation II CC 5.2 Ch 06 100 7.      Provides knowledge on Goods and Services Tax in a practical manner so that the students can independently act as a GST practitioner.

  1. Gives the knowledge of Customs and valuation of customs duty
Economics II and Advanced

Business Mathematics

DSE 5.1 A 06 100 Economics II:

1.      Provides Concepts of macroeconomics.

2.      Provides Concepts of national income accounting.

3.      Provides Concepts of equilibrium level of national income.

4.      Gives the knowledge of Commodity market and money market equilibrium.

5.      Gives the knowledge of money, inflation and unemployment.

Business Mathematics:

1.      Helps students to understand the concept of functions, limit and continuity.

2.      Helps students to understand the concepts of differentiation and integration.

3.      Provides applications of derivatives and integration.

4.      Gives the knowledge of determinants and matrix.

Corporate Accounting DSE 5.2 A 06 100 1.       Helps students to develop the understanding and skills to prepare accounts of a limited company.

2.       Helps students to understand the new format of statement of Profit and Loss and Balance Sheet of a limited company as per Schedule III to Companies Act, 2013.

3.       Helps students to understand the accounting treatment of issue of shares, right and bonus shares, employee stock option plan and to determine underwriter’s liability.

4.       Develops the concepts of buy back and redemption of preference shares.

5.       Helps students to prepare final accounts of a limited company.

6.       Helps students to understand the concepts of redemption of debenture.

Corporate Accounting DSE 5.2 A 06 100 7.      Gives knowledge of valuation of goodwill and shares.

8.       Helps students to understand the

accounting for company merger and

reconstruction.

Computerized Accounting

and e-Filing of Tax Returns

SEC 6.1Chg 04 100 1.      Helps students to understand computerized accounting package.

2.      Gives knowledge of designing

computerized accounting system.

3.       Helps students for preparation of the income tax return (ITR) for individual taxpayers.

4.       Provides knowledge for submission of income tax return.

5.       Gives knowledge of MS- Access.

6.       Gives students the knowledge of standard

software programs found in the workplace.

7.          Gives knowledge of e-filing of tax return.

8.          Enhances the scope of self employment.

Project Work CC 6.1 Ch 06 100 1.      Helps students to blend acquired theoretical knowledge with practical business situations.

2.      Helps students to learn the different techniques of data collection.

3.      Helps students in preparation of questionnaire for primary data collection.

4.      Provides knowledge of different techniques of analysis of secondary data.

5.      Helps students to develop conclusions about their findings.

6.      Helps students to give their recommendations to improve business situations covered by project report.

7.      Gives training to students to apply their theoretically acquired knowledge to the gateway of researches.

8.      Helps students to present their project work before external examiners through proper presentation and viva voce which enables students to learn the technique of facing interview board members in a practical interview in industry.

 

Financial Reporting and

Financial Statement Analysis

DSE 6.1 A 06 100 1.      Gives basic knowledge of financial reporting and financial statement analysis.

2.       Helps students to understand the accounting treatment of holding company.

3.       Gives knowledge of valuation of accounting standards.

4.       Gives knowledge of fund flow statement.

5.       Gives knowledge of cash flow statement

6.       Provides the concepts of different techniques of financial statement analysis.

7.       Provides concepts of accounting ratios.

8.       Gives knowledge of practical application of ratio analysis technique to understand different business situations like profitability, solvency, activity level, capital structure analysis, management efficiency etc.

Financial Management DSE 6.2 A 06 100 1.      Gives students the techniques of wealth maximization by providing them knowledge on investment, financing and dividend decision of an entity.

2.      Provides concepts of time value of money.

3.      Provides concepts of sources of finance.

4.      Gives students the knowledge of specific cost of capital and weighted average cost of capital.

5.      Gives knowledge of leverage and capital structure theories.

6.      Provides concepts of working capital management.

7.      Gives knowledge of capital expenditure decision.

8.      Provides knowledge of different dividend models like Walter’s model, Gordon’s Model etc.