PROGRAMME NAME: B.COM (A & F)
PROGRAMME OUTCOME
PO1: This programme is intended for students who want to specialise in accounting and finance.
PO 2: This course focuses accounting and financial aspects of company management.
PO 3: It encourages students to pursue careers as professionals, managers, entrepreneurs, and accountants
COURSE OUTCOME
FYBCOM (A & F) – SEMESTER I
Course Code – Financial Accounting (Elements Of Financial Accounting) – I
After completing the course, the student will be able to:
CO1: To understand various accounting standards issued by ICAI, Preparation of Final accounts, preparation of departmental accounts and accounting for hire purchase.
Course Code – Cost Accounting (Introduction And Element Of Cost) – I
After completing the course, the student will be able to:
CO1: To familiarize students with the concepts and practicability of material costing, labour costing etc.
Course Code – Financial Management (Introduction To Financial Management) – I
After completing the course, the student will be able to:
CO1: The objective is to understand types of financing, leverage, cost of capital, concepts in valuation etc.
COURSE CODE – BUSINESS COMMUNICATION – I
After completing the course, the student will be able to:
CO1: To develop the communication skills like writing, listening, reading & speaking considering the industrial requirements.
CO2: Understanding the objectives of communication, learning various types of business correspondence.
COURSE CODE – FOUNDATION COURSE – I
After completing the course, the student will be able to:
CO1: To make students aware about the diversified Indian Society, inculcate knowledge of the Constitution of India, understanding political process in India,
CO2: Learning the fundamental duties and rights provided by the Constitution
COURSE CODE – COMMERCE (BUSINESS ENVIRONMENT) – I
After completing the course, the student will be able to:
CO1: To understand business and its environment, responsibility of businessmen towards society, understanding contemporary issues, international environment.
COURSE CODE – BUSINESS ECONOMICS – I
After completing the course, the student will be able to:
CO1: To enable the students to understand concepts with regards to demand, supply and pricing from the point of view of the businesses
CO2: Understanding various types competitions in the market.
FYBCOM (A & F) – SEMESTER II
COURSE CODE – FINANCIAL ACCOUNTING (SPECIAL ACCOUNTING AREAS) – II
Following completion of the course, the student will be:
CO1: To comprehend the viability of accounting based on partial records, consignment accounts, branch accounts, and fire insurance claims.
COURSE CODE – AUDITING (INTRODUCTION AND PLANNING) – I
Following completion of the course, the student will be:
The purpose of CO1 is to encourage audit approaches based on standards, internal audit comprehension, planning, procedures, and documentation.
COURSE CODE – INNOVATIVE FINANCIAL SERVICES
Following completion of the course, the student will be:
CO1: Familiarize students with Traditional Financial Services, Issue Management, Securitization, Financial Services & Its Mechanisms, Consumer Finance, and Credit Rating.
COURSE CODE – BUSINESS COMMUNICATION – II
Following completion of the course, the student will be:
CO1: To improve the presenting abilities of students, while fostering group communication and the significance of interviews and meetings.
CO2: Learning trade letters including inquiry letter, complaint letter, RTI letter, grievance letter, sales letters etc.
COURSE CODE – FOUNDATION COURSE – II
Following completion of the course, the student will be:
CO1: To familiarise students with Human Rights, the ideas of Liberalisation, Privatisation, and Globalisation, and their effects on employment.
CO2: comprehending the environment and its causes of deterioration, supporting sustainable development, encouraging socialisation, and minimising stress and social problems.
COURSE CODE – BUSINESS LAW (BUSINESS REGULATORY FRAMEWORK) – I
Following completion of the course, the student will be:
CO1: To enable students to comprehend the legal framework of the Law of Contract Act of 1872, the Sale of Goods Act of 1930, the Negotiable Instruments Act of 1882, and the Consumer Protection Act of 1986.
COURSE CODE – BUSINESS MATHEMATICS
Following completion of the course, the student will be:
CO1 includes calculations for ratios, proportions, and percentages, profit & loss, interest and annuities, stocks and mutual funds.
SYBCOM (A & F) – SEMESTER III
COURSE CODE – FINANCIAL ACCOUNTING (SPECIAL ACCOUNTING AREAS) – III
After completing the course, the student will be able to:
CO1: To teach students about Partnership Final Accounts, Amalgamation of businesses, and Conversion of a partnership firm into a corporation.
COURSE CODE – COST ACCOUNTING (METHODS OF COSTING) – II
After completing the course, the student will be able to:
CO1 provides the fundamentals of cost accounting, including cost sheets, cost sheet reconciliation with financial accounts, contract costing, and process costing.
COURSE CODE – AUDITING (TECHNIQUES OF AUDITING AND AUDIT PROCEDURES) – II
After completing the course, the student will be able to:
CO1: This course teaches about vouching and verifying documents by using auditing standards and auditing methodologies to businesses.
COURSE CODE – INFORMATION TECHNOLOGY IN ACCOUNTANCY – I
After completing the course, the student will be able to:
CO1: Raise student understanding of changing and upgrading technology
CO2: Educating pupils about office productivity tools and encouraging e-commerce.
COURSE CODE – FOUNDATION COURSE IN COMMERCE (FINANCIAL MARKET
OPERATIONS) – III
After completing the course, the student will be able to:
CO1: The purpose of this course is to acquaint students with the essential principles of financial markets, financial instruments, and financial services.
COURSE CODE – BUSINESS LAW (BUSINESS REGULATORY FRAMEWORK) – II
After completing the course, the student will be able to:
CO1: Understand the legal framework pertaining to the Indian Partnership Act 1932, Limited Liability Partnership 2008, and Factories Act 1948.
COURSE CODE – BUSINESS ECONOMICS – II
After completing the course, the student will be able to:
CO1: Familiarize students with macroeconomics, pricing and inflation, governmental revenues and expenditures, fiscal management and financial administration.
SYBCOM (A & F) – SEMESTER IV
COURSE CODE – FINANCIAL ACCOUNTING (SPECIAL ACCOUNTING AREAS) – IV
After completing the course, the student will be able to:
CO1 covers the production of final company accounts, the redemption of preference shares and debentures, and overseas branch.
COURSE CODE – MANAGEMENT ACCOUNTING (INTRODUCTION TO MANAGEMENT
ACCOUNTING) – I
After completing the course, the student will be able to:
CO1: To ensure that students comprehend account analysis and interpretation, ratio analysis, cash flow analysis, and working capital management.
COURSE CODE – AUDITING – III
After completing the course, the student will be able to:
CO1: The objective of the subject is to provide students with an understanding of audit report production.
CO2: Promotion of professional ethics and auditing in a setting of computerized information systems.
COURSE CODE – INFORMATION TECHNOLOGY IN ACCOUNTANCY – II
After completing the course, the student will be able to:
CO1: Promote computerized accounting system, prepare MIS reports, and implement IT in Audit.
COURSE CODE – FOUNDATION COURSE IN MANAGEMENT (INTRODUCTION TO
MANAGEMENT) – IV
CO1: To inculcate managerial skills by understanding functions and levels of management, to grasp the necessity of planning, organizing, decision making, directing, leading, co-ordination, and regulating.
COURSE CODE – BUSINESS LAW (COMPANY LAW) – III
After completing the course, the student will be able to:
CO1: Understand the legal framework pertaining to the establishment of corporations, public offers, private placements, share capital, and debentures.
COURSE CODE – RESEARCH METHODOLOGY IN ACCOUNTING AND FINANCE
After completing the course, the student will be able to:
CO1: Promote research activity, comprehend research design in accounting and finance, collect and analyze data, interpret findings, and write reports.
TYBCOM (A & F) – SEMESTER V
COURSE CODE – COST ACCOUNTING – III
After completing the course, the student will be able to:
CO1: It helps students to comprehend concepts such as uniform costing, operating costing, process costing at each level, and activity-based costing system.
COURSE CODE – FINANCIAL MANAGEMENT -II
After completing the course, the student will be able to:
CO1: To comprehend with practical application issues such as capital budgeting with risk planning and analysis, dividend decisions, mutual fund and bond value, etc.
COURSE CODE – TAXATION – IV (INDIRECT TAXES – II)
After completing the course, the student will be able to:
CO1: The course covers the GST system, its documentation, how to compute GST, the collecting mechanism for GST, and the registration requirements for GST.
COURSE CODE – MANAGEMENT –II (MANAGEMENT APPLICATIONS)
After completing the course, the student will be able to:
CO1: understand certain managerial abilities in marketing management, production management, human resource management, and finance management.
COURSE CODE – FINANCIAL ACCOUNTING -V
After completing the course, the student will be able to:
CO1: This covers ongoing practical concepts pertaining to companies, such as underwriting of shares and debentures, buy-back of shares, amalgamation, absorption, internal and external reconstruction, and liquidation.
COURSE CODE – FINANCIAL ACCOUNTING – VI
After completing the course, the student will be able to:
CO1: Understand the finalization of accounts of a Banking Company, Insurance Company, Non-Banking Financial Company, Valuation of goodwill, and the new concept of accounting for limited liability partnership.
TYBCOM (A & F) – SEMESTER VI
COURSE CODE – COST ACCOUNTING – IV
After completing the course, the student will be able to:
CO1: This will enable students to comprehend essential concepts such as Absorption costing, marginal costing, standard costing, budgetary management, and variation analysis.
COURSE CODE – FINANCIAL MANAGEMENT -III
After completing the course, the student will be able to:
CO1: To objective is to familiarize the students with topics such as mergers and acquisitions, business valuation, corporate restructuring, takeovers, and hire buy and lease finance, among others.
COURSE CODE – TAXATION – V (INDIRECT TAXES – III)
After completing the course, the student will be able to:
CO1: Examine the filing of returns, payment of taxes, refunds and accounts, as well as audits and evaluations. This will also help pupils comprehend international trade policies.
COURSE CODE – ECONOMICS PAPER-III (INDIAN ECONOMY)
After completing the course, the student will be able to:
CO1: Familiarize learners with topics such as agricultural sector, industrial sector, service sector, and external sector, among others.
COURSE CODE – FINANCIAL ACCOUNTING – VII
After completing the course, the student will be able to:
CO1: This subject will enable students to comprehend the closing of the books for an electrical business or cooperative organisation. This will also provide fundamental understanding of IFRS and Indian Accounting Standards.
COURSE CODE – PROJECT WORK
After completing the course, the student will be able to:
CO1: To introduce students to research-based project work via the use of Research Methodology.