I SEMESTER B.COM          

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

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

                                                          III SEMESTER   B.COM

      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: Understanding the legal framework.

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

CO3: Comprehend the of assessment of salary income.

CO4: Understand and assessment of taxable house property income.

CO5: Comprehend TDS, advances tax Ruling & deductions under section 80C to 80U.

PRINCIPLES AND PRACTICE OF AUDITING

CO1: Understand the conceptual framework of auditing.

CO2: Examine the risk assessment and internal control.

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.

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.

GST-LAW & PRACTICE

CO1: Comprehend the concepts of Goods and Services tax.

CO2: Understand the fundamentals of GST.

CO3: Comprehend the GST registration procedure

CO4: Analyse the GST Procedures in the Business.

CO5: Know the GST Assessment and its computation.

CYBER SECURITY

CO1: After completion of this course, students would be able to understand the concept of Cyber security and issues and challenges associated with it.

CO2: Students, at the end of this course, should be able to understand the cybercrimes, their nature, legal remedies and as to how report the crimes through available platforms and procedures.

CO3: On completion of this course, students should be able to appreciate various privacy and security concerns on online social media and understand the reporting procedure of inappropriate content, underlying legal aspects and best practices for the use of social media platforms

                                                                                                              VI SEMESTER B.COM

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 acquisition.

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

INCOME TAX LAW & PRACTICE – II

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

CO2: Understand the provisions of capital gains.

CO3: Comprehend the sources of income under the income from other source.

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 corporate 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.

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 WORKPLACE

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

CO2: Recall the cultural diversity at workplace 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.

ASSESSMENT OF PERSONS OTHER THAN INDIVIDUALS AND FILING OF ITR’S

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