PROGRAMME OUTCOME

PO1: Apply the concepts related to Commerce, Accountancy, Economics, Management and other allied subjects in various commercial fields.

PO2: Analyse and Interpret the financial statements and accounting activities involved in the business.

PO3: Analyse the appropriate legal compliance in the various sectors of the economy.

PO4: Demonstrate leadership and team building traits to face the competitive business environment.

PO5: Value the environment sustainable development projects and contribute towards a green society.

PO6: Design and Construct an innovative business model and develop entrepreneurship skills.

PO7: Apply ethics and values taught in workplace and personal dilemmas.

PO8: Develop a strong foundation for the industry specific skills to pursue better career prospects.

BAF PROGRAMME SPECIFIC OUTCOME

PSO1: It enables students to understand fundamentals of accounting, taxation, costing, financial management, auditing, management accounting etc.

PSO2: It motivates students to do research work in the field of finance.

PSO3: It motivates students to pursue higher studies like Chartered Accountancy, Cost Accountancy, MBA in Finance, Company Secretary, M.Com in Accountancy, ACCA (Association of Chartered Certified Accountants) etc.

PSO4: It enhances students communication skills, social skills, computer skills as well. This programme also updates students with business & corporate laws and business economics.

SEMESTER I

COURSE CODE - UA&FFSI.1

COURSE NAME - FINANCIAL ACCOUNTING (ELEMENTS OF FINANCIAL ACCOUNTING) – I

After completing the course, the learner will be able to: CO1: Understand various accounting standards issued by ICAI & inventory valuation, CO2: Prepare Final accounts, CO3: Prepare Departmental accounts, CO4: Account for hire purchase.

COURSE CODE - UA&FFSI.2

COURSE NAME - COST ACCOUNTING (INTRODUCTION AND ELEMENT OF COST) – I

After completing the course, the learner will be able to: CO1: Identify the various concepts of cost accounting, CO2: Study & Solve practical adjustments in production with elements of material cost, CO3: Understand formulas for calculation of cost of labours. CO4: Study practical aspects of overheads.

COURSE CODE - UA&FFSI.3

COURSE NAME - FINANCIAL MANAGEMENT (INTRODUCTION TO FINANCIAL MANAGEMENT) – I

After completing the course, the learner will be able to: CO1: Understand the various concepts of financial management, CO2: Apply & Solve various concepts in valuation, CO3: Calculate various Leverages, CO4: Understand different sources of financing, CO5: Measure & Solve practical sums of Cost of Capital.

COURSE CODE - UA&FFSI.4

COURSE NAME - BUSINESS COMMUNICATION - I

After completing the course, the learner will be able to: CO1: Understand basic theory of communication, CO2: Classify various barriers to communication, CO3: Learn parts & structure of business correspondence, CO4: Develop Language & Writing Skills

COURSE CODE - UA&FFSI.5

COURSE NAME - FOUNDATION COURSE – I

After completing the course, the learner will be able to: CO1: Understand overview of Indian Society, CO2: Understand the concepts of disparity with regards to gender, CO3: Examine various disparities in caste, intergroup conflict, CO4: Understand Indian Constitution & Fundamental Duties, CO5: Understand Political processes & various amendments.

COURSE CODE - UA&FFSI.6

COURSE NAME - COMMERCE (BUSINESS ENVIRONMENT) - I

After completing the course, the learner will be able to: CO1: Understand business objectives and environmental analysis, CO2: Describe relation between business & society and aware about business ethics & Consumer Protection Act, CO3: Know CSR, Carbon Credit and Social Audit, CO4: Know Foreign Trade, International Organisations, Global Strategies – MNCs & TNCs.

COURSE CODE - UA&FFSI.7

COURSE NAME - BUSINESS ECONOMICS – I

After completing the course, the learner will be able to: CO1: Understand basics & principles of business economics,

CO2: Understand Demand Function & Measure Elasticity of Demand & Revenue Concept, CO3: Understand Supply, Production Decisions & Cost of Production, CO4: Know various market structure – perfect competition, monopoly etc, CO5: Know cost-oriented pricing methods.

SEMESTER II

COURSE CODE - UA&FFSII.1

COURSE NAME - FINANCIAL ACCOUNTING (SPECIAL ACCOUNTING AREAS) – II

After completing the course, the learner will be able to: CO1: Understand & Solve sums on Accounting for Incomplete Records, CO2: Understand & Solve sums on Consignment Accounts, CO3: Understand & Solve sums on Branch Accounts, CO4: Understand & Solve sums on Fire Insurance Claim.

COURSE CODE - UA&FFSII.2

COURSE NAME - AUDITING (INTRODUCTION AND PLANNING) - I

After completing the course, the learner will be able to: CO1: Know basics of Auditing, differentiate various types of Audit, CO2: Understand Audit planning, procedure & documentation, CO3: Know Auditing Techniques like Test Check, Audit Sampling etc, CO4: Understand Internal Audit.

COURSE CODE - UA&FFSII.3

COURSE NAME - INNOVATIVE FINANCIAL SERVICES

After completing the course, the learner will be able to: CO1: Know traditional financial services including factoring & forfeiting, bill discounting, CO2: Understand Issue Management & Intermediaries, Stock Broking & Securitization, CO3: Understand financial services and its mechanism – lease, hire purchase and housing finance and venture capital, CO4: Know consumer finance, plastic money and credit rating.

COURSE CODE - UA&FFSII.4

COURSE NAME - BUSINESS COMMUNICATION – II

After completing the course, the learner will be able to: CO1: Enhance presentations skills, CO2: Understand group communication - prepare for interview, meetings, conference and Public Relations, CO3: Learn trade letters like inquiry letter, complaint letter, RTI letter, grievance letter, sales letters etc. CO4: Prepare Reports & Summarize and enhance language & writing skills.

COURSE CODE - UA&FFSII.5

COURSE NAME - FOUNDATION COURSE – II

After completing the course, the learner will be able to: CO1: Understand concepts of Liberalisation, Privatisation and Globalisation and its impact on employment & society, CO2: Impart knowledge on the Human Rights, CO3: Understand environmental concerns, causes of degradation, promoting sustainable development, CO4: Understand causes of stress and conflicts in the society and manage stress and promote socialization.

COURSE CODE - UA&FFSII.6

COURSE NAME - BUSINESS LAW (BUSINESS REGULATORY FRAMEWORK) – I

After completing the course, the learner will be able to: CO1: Understand the legal framework with regards to the Law of Contract 1872, CO2: Understand the Sale of Goods Act 1930, CO3: Understand the Negotiable Instrument Act 1881, CO4: Understand the Consumer Protection Act 1986.

COURSE CODE - UA&FFSII.7

COURSE NAME - BUSINESS MATHEMATICS

After completing the course, the learner will be able to: CO1: Understand and calculate ratio, proportion & percentage, CO2: Know to solve practical sums on profit and loss, CO3: Understand concepts & calculate interest & annuity, CO4: Solve simple problems on shares and mutual fund.

SEMESTER III

COURSE CODE - UA&FFSIII.1

COURSE NAME - FINANCIAL ACCOUNTING (SPECIAL ACCOUNTING AREAS) – III

After completing the course, the learner will be able to: CO1: Understand and solve partnership final accounts - based on adjustment of Admission, Retirement & death of a partner, CO2: Understand and solve piecemeal distribution of cash, CO3: Understand and solve sums related to amalgamation of firms, CO4: Understand and solve sums related to conversion / sale of partnership firm into limited company, CO5: Learn accounting of transactions of foreign currencies.

COURSE CODE - UA&FFSIII.2

COURSE NAME - COST ACCOUNTING (METHODS OF COSTING) – II

After completing the course, the learner will be able to: CO1: Know various concepts of cost and solve sums related to cost sheet, CO2: Solve sums of reconciliation of cost sheet and financial accounts, CO3: Understand and solve sums related to contract costing, CO4: Understand and solve sums related to process costing,

COURSE CODE - UA&FFSIII.3

COURSE NAME – DIRECT TAXATION

After completing the course, the learner will be able to: CO1: Develop knowledge of varios sections under Direct taxes CO2: The students will be able to compute income from salary, deductions at various sources. Learn about capital gains,tax rates under partnership firm &Individual. CO3: The various methods & procedures of tax planning & ethics in taxation will also be learnt. CO4: students would have a firm grip on the legal as well as the practical aspects of the subjects..

COURSE CODE - UA&FFSIII.4

COURSE NAME - INFORMATION TECHNOLOGY IN ACCOUNTANCY – I

After completing the course, the learner will be able to: CO1: Learn different parts of hardware and different types of software and networking, CO2: Learn and execute different commands of Ms Word, Ms Excel and Ms PowerPoint CO3: Learn Downloading information through different search engines, creating e-mail ID and sending - receiving emails, CO4: Learn legal issues of internet, importance of electronic data interchange, CO5: Learn E-commerce and its various functions in detail.

COURSE CODE - UA&FFSIII.5

COURSE NAME - FOUNDATION COURSE IN COMMERCE (FINANCIAL MARKET OPERATIONS) – III

After completing the course, the learner will be able to: CO1: Understand overview of financial system like Banking and Non-Banking financial system, CO2: Understand and classify types of financial markets in India like capital market, bond market and debt market, CO3: Understand and classify types of financial instruments, CO4: Understand and classify types of financial services.

COURSE CODE - UA&FFSIII.6

COURSE NAME - BUSINESS LAW (BUSINESS REGULATORY FRAMEWORK) – II

After completing the course, the learner will be able to: CO1: Understand the legal framework with regards to the Indian Partnership Act 1932, CO2: Understand the legal framework with regards to the Limited Liability Partnership Act 2008, CO3: Understand the legal framework with regards to the Factories Act 1948.

COURSE CODE - UA&FFSIII.7

COURSE NAME - BUSINESS ECONOMICS – II

After completing the course, the learner will be able to: CO1: Understand the concept of Macroeconomics and various circular flows of income, CO2: Understand the various concepts in money, prices and inflation, CO3: Know about public finance in depth, CO4: Understand various sources of public revenue, public expenditure and public debt, CO5: Learn fiscal management and financial administration,

SEMESTER IV

COURSE CODE - UA&FFSIV.1

COURSE NAME - FINANCIAL ACCOUNTING (SPECIAL ACCOUNTING AREAS) – IV

After completing the course, the learner will be able to: CO1: Prepare final account of company as per Companies Act, CO2: Understand and solve sums related to redemption of preference shares, CO3: Understand and solve sums related to redemption of debentures, CO4: Prepare sums related to Profit Prior to Incorporation, CO5: Apply conversion of foreign currency into Indian currency in Foreign Branch.

COURSE CODE - UA&FFSIV.2

COURSE NAME - MANAGEMENT ACCOUNTING (INTRODUCTION TO MANAGEMENT ACCOUNTING) - I

After completing the course, the learner will be able to: CO1: Understand introduction of management accounting, CO2: Learn analysis and interpretation of accounts - vertical form of balance sheet, trend analysis and comparative common size statements, CO3: understand and solve financial statement analysis - various ratio analysis, CO4: Prepare cash flow statement, CO5: Learn and solve working Capital Management.

COURSE CODE - UA&FFSIV.3

COURSE NAME –  TAXATION

After completing the course, the learner will be able to: CO1: Compute Tax Liability of Firm. CO2: Compute the tax liability of an individual.

 CO3: Compute Advance Tax and Interest on Advance Tax

CO4:  Understand and Compute Tax liability. 

COURSE CODE - UA&FFSIV.4

COURSE NAME - INFORMATION TECHNOLOGY IN ACCOUNTANCY – II

After completing the course, the learner will be able to: CO1: Learn need and importance of business process, Business Process Management in IT, BPM life cycle, CO2: Learn practical knowledge of Tally software and other accounting software, CO3: Learn importance and applications of information system in management, role of computer in MIS, CO4: Learn different IT auditing techniques.

COURSE CODE - UA&FFSIV.5

COURSE NAME - FOUNDATION COURSE IN MANAGEMENT (INTRODUCTION TO MANAGEMENT) - IV

After completing the course, the learner will be able to: CO1: Understand introduction to basic management concepts, CO2: Learn Planning & Decision Making as managerial function, CO3: Learn Organising as managerial function – Centralization, Decentralization, Departmentation and Delegation, CO4: Learn Staffing as managerial function - Recruitment and Selection, CO5: Learn Directing & Controlling as managerial function - Leadership Styles and Motivation.

COURSE CODE - UA&FFSIV.6

COURSE NAME - BUSINESS LAW (COMPANY LAW) - III

After completing the course, the learner will be able to: CO1: Learn various definitions under company law, CO2: Understand the legal framework with regards to the Incorporation of Companies, CO3: Understand the legal framework with regards to the Public Offer, CO4: Understand the legal framework with regards to the Private Placement, CO5: Understand the legal framework with regards to the Share Capital and Debentures.

COURSE CODE - UA&FFSIV.7

COURSE NAME - RESEARCH METHODOLOGY IN ACCOUNTING AND FINANCE

After completing the course, the learner will be able to: CO1: Learn introduction to Research Work, CO2: Understand Research Design in accounting and finance, CO3: Understand Data Collection and Processing CO4: Understand Interpretation and Report Writing.

SEMESTER V

COURSE CODE – 44803

COURSE NAME - COST ACCOUNTING - III

After completing the course, the learner will be able to: CO1: Understand the concept of Uniform costing and Inter-firm comparison and solve practical sums, CO2: Understand the concept of Integrated and Non-Integrated system of accounts and solve practical problems, CO3: Understand the concept of Operating costing and its related calculations, CO4: Understand the concept of Process costing, Equivalent unit of production and Inter process Profit and its related calculations, CO5: Learn and apply Activity based costing.

COURSE CODE - 44804

COURSE NAME - FINANCIAL MANAGEMENT -II

After completing the course, the learner will be able to: CO1: Understand the concept of Strategic Financial Management, Financial Planning, Profit Maximisation, Wealth Maximization, Role of Finance Manager, CO2: understand the concept Capital budgeting – Capital Rationing, Project Planning and Risk Analysis and related sums, CO3: Understand the concept of Capital Structure Theory and Dividend Decision Models and related sums, CO4: Understand the concept of Mutual Funds and Bond Valuation and related sums, CO5: Understand the concept of Credit Management - Credit Evaluation, Receivable Management

COURSE CODE - 44806

COURSE NAME - TAXATION – IV (INDIRECT TAXES – II)

After completing the course, the learner will be able to: CO1: Learn Introduction to Indirect Taxation and GST, CO2: Know the procedure of levy and collection of GST, CO3: Understand the concept of Supply, CO4: Learn and demonstrate the process of documentation, CO5: Calculate Input Tax Credit and compute GST, CO6: Know the eligibility and procedure of Registration.

COURSE CODE – 44807

COURSE NAME - International Finance

After completing the course, the learner will be able to : CO1: Learners will be able to describe and distinguish among alternative derivative instruments CO2: Learners will develop and employ theoretical valuation methods to price these financial instruments. CO3: Learners will be able to demonstrate basic foreign exchange market knowledge

COURSE CODE – 44801

COURSE NAME - FINANCIAL ACCOUNTING -V

After completing the course, the learner will be able to: CO1: Understand the concept and solve the practical problems of underwriting of Shares and Debentures, CO2: Understand the concept, legal provisions and solve the practical problems of Buy Back of Shares, CO3: Study Accounting Standard 14 – Amalgamation, Absorption and External Reconstruction and its related practical sums CO4: Know the Company Law provisions related to Internal Reconstruction and practical problems, CO5: Understand the meaning of Liquidation of company and practical problems.

COURSE CODE – 44802

COURSE NAME - FINANCIAL ACCOUNTING - VI

After completing the course, the learner will be able to: CO1: Know the legal provision as per Banking Regulation Act 1949 and prepare final accounts of Banking Companies, CO2: Understand the concepts of general insurance and prepare final accounts of Insurance Companies, CO3: Prepare final accounts of Non-Banking Financial Companies, CO4: Calculate Valuation of Goodwill and Shares of firms,

CO5: Know the statutory provisions and accounting for Limited Liability Partnership.

SEMESTER VI

COURSE CODE – 85602

COURSE NAME - COST ACCOUNTING – IV

After completing the course, the learner will be able to: CO1: Prepare Budget and Budgetary Control and related problems, CO2: Understand the concepts and calculate sums related to Absorption Costing, Marginal Costing, Cost Volume and Profit Analysis CO3: Solve practical problems related to Managerial Decision Making CO4: Understand the concept of Standard Costing and calculation of Variance Analysis.

COURSE CODE – 85603

COURSE NAME - FINANCIAL MANAGEMENT -III

After completing the course, the learner will be able to: CO1: Understand the concept and approach of Valuation of Business, CO2: Know about Merger and Acquisition & practical problems related to it. CO3: Know about Corporate Restructuring and Takeovers and practical problems related to it, CO4: Understand the Lease and Hire Purchase Financing and its calculations, CO5: Understand the concept of Working Capital Financing and practical problems based on Factoring.

COURSE CODE – 85604

COURSE NAME - TAXATION – V (INDIRECT TAXES – III)

After completing the course, the learner will be able to: CO1: Know the calculation of payment of tax and refund, CO2: Know the provisions of filing of Returns and types of Returns, CO3: Understand accounts, audit, assessment and records, CO4: Learn the introduction of Custom law its application and its classification and valuation of imported and export goods,

CO5: Understand import and export procedures, CO6: learn the introduction of legislation governing Foreign Trade Policy

COURSE CODE – 85605

COURSE NAME - SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT

After completing the course, the learner will be able to: CO1: Learners will understand how to measure the portfolio performances. CO2: It aims at providing an in-depth knowledge of the theory and practice of portfolio management. Which will help learners to interpret and analyse the performance of a portfolio of investments. CO3: Learners can further demonstrate their knowledge in valuation of equity instruments. CO4: This course aims at developing an understanding of the changing domestic and Indian capital market in particular with reference to availability of various financial products

COURSE CODE – 85601

COURSE NAME - FINANCIAL ACCOUNTING - VII

After completing the course, the learner will be able to: CO1: Prepare final accounts for Electricity Companies and other practical problems, CO2: Prepare final accounts for Co-operative Societies and other practical problems, CO3: Prepare Investment accounting with respect to Accounting Standard 13 CO4: Understand Mutual Funds in detail, CO5: Understand the introduction of Accounting Standards, Ind AS and IFRS and their comparison.

COURSE CODE - UA_FFSVI.8

COURSE NAME - PROJECT WORK

After completing the course, the learner will be able to: CO1: Learn and Prepare Project Work as per the instructions given by the Guide, CO2: Conduct survey for primary data collection related to the topic, CO3: Learn Data Analysis and its interpretation, CO4: Project Conclusion with Bibliography and Appendix.