Program Learning Outcomes
PO 1 : Comprehend Core Concepts of Commerce and Finance Gain a comprehensive understanding of accounting principles, financial systems, cost and management accounting, taxation, and economic theories essential for business decision-making.
PO 2 : Demonstrate Professional Skills and Ethical Values Apply vocational, technological, and ethical knowledge in real-world scenarios, including the use of digital tools like Tally, ITR filing systems, and ethical conduct in business environments.
PO 3 : Analyze and Interpret Financial Information Develop the ability to read, analyze, and interpret financial statements and reports, and use them for strategic planning, control, and investment decisions.
PO 4 : Communicate Effectively in Business Environments Exhibit strong written and oral communication skills essential for business interaction, reporting, and negotiations across diverse audiences and platforms.
PO 5 : Engage in Lifelong Learning and Community Development Demonstrate a commitment to continuous skill development, community service, and adapting to technological and regulatory changes in the finance sector.
Course Outcomes
SEM I
Financial Accounting-I
CO1: Accounting Standards and Inventory Valuation
Explain the objectives and scope of accounting standards issued by ICAI and apply AS-2 in
valuing inventories using FIFO, LIFO, and weighted average methods.
CO2: Final Accounts
Prepare the final accounts of a sole proprietor, including Trading, Profit & Loss Account, and
Balance Sheet, incorporating necessary adjustments.
CO3: Departmental Accounts
Record and prepare departmental accounts with accurate allocation and apportionment of
expenses, and analyze departmental profitability.
CO4: Hire Purchase Accounting
Apply accounting treatment for hire purchase transactions, including interest calculation, asset recognition, repossession, and ledger entries for both purchaser and seller.
Cost Accounting - I
CO1: Explain the meaning, scope, objectives, and importance of cost accounting, and
distinguish between cost accounting and financial accounting.
CO2: Identify and define core cost accounting concepts such as cost object, cost centre, cost
unit, and classify costs based on different criteria.
CO3: Prepare cost sheets and estimated cost sheets to determine total and per-unit costs for
various business operations.
CO4: Reconcile cost accounting records with financial accounting records through practical
problems on cost and financial account reconciliation.
ECONOMICS- I
Course Outcomes:
After completion of the course, learners would be able to:
CO1: Appreciate the economic concept and economic principles to analyse problems and make informed decisions.
CO2: Understand the demand and supply functions along with elasticity and equilibrium.
CO3: Utilise the production and cost concepts to optimise business outcomes.
CO4: Learner will be able to identify different market structures and be able to calculate
market-related problems and their degree of influence.
Vocational Skills in Accounting and Finance Paper - I (Introduction to Financial Functions)
CO1 Learners will proficiently navigate the Excel interface, utilizing tabs and functions effectively.
CO2 Learners will be able to perform arithmetic operations and data analysis tasks using Excel, enhancing their analytical skills.
CO3 Learners will be able to use Excel functions for financial calculations, enhancing their financial analysis and decision-making capabilities.
Vocational Skills in Accounting and Finance Paper - II (Preparation of Financial Budgets)
Course Outcome
CO1 Learners will be able to summarize, compare and contrast different components of financial budgets.
CO2 Learners will acquire the skills to set up excel worksheets and import data from different sources, ensuring accuracy and efficiency in budget preparation.
CO3 Learners will be proficient in preparing financial budgets using excel, utilizing its features for accurate calculations and data organization.
CO4 Learners will be able to analyze budgetary data, create Pivot tables, and generate charts in excel to effectively visualize and interpret budget information.
Business Communication Skills
CO 1 : Explain the concept, process, and significance of effective communication in the workplace,
including traditional and digital communication channels.
CO2: Demonstrate the ability to communicate clearly and confidently through public speaking,
presentations, and appropriate use of verbal and non-verbal methods.
CO3: Compose professional business documents and digital communications such as resumes, application letters, emails, memos, and meeting correspondence with clarity and correctness
Environmental Systems and Management-I
After studying this course students will be in position to :
CO 1: Students will be able to explain the structure and function of ecosystems, and understand how energy flows through food chains and food webs.
CO 2: Students will identify various types of environmental pollution and their sources, and suggest
prevention and control strategies.
CO 3: Students will analyze the factors contributing to biodiversity loss and describe the importance of conservation efforts.
CO 4: Students will demonstrate an understanding of human impact on the environment, emphasizing the need for sustainable resource use and the role of environmental education in promoting sustainability.
National Service Scheme
Course Outcomes (OC):
CO1: Understand the history, philosophy, aims, and objectives of the National Service Scheme and its relevance in nation-building.
CO2: Demonstrate knowledge of the organizational structure of NSS at various levels (National, State, University, and College) and the roles and responsibilities of the Program Officer.
CO3: Explain the motto, emblem, and theme song of NSS and interpret their importance in instilling service values.
CO4: Identify and plan regular and special camp activities under NSS, including designing a yearly action plan for a unit.
CO5: Understand the concept of volunteerism, define its characteristics, and recognize the role of volunteers in national development.
Indian Knowledge System
Course Outcomes: ( List some of the course outcomes )
CO1. Learner will understand and appreciate the rich Indian Knowledge Tradition
CO2. Lerner will understand the contribution of Indians in various fields
CO3. Lerner will experience increased subject-awareness and self-esteem
CO4. Lerner will develop a comprehensive understanding of how all knowledge is ultimately intertwined
SEM 2
Financial Accounting II
CO1: Accounting from Incomplete Records
Develop the ability to reconstruct complete financial statements from incomplete records using
the statement of affairs method and other techniques.
CO2: Consignment Accounts
Understand and prepare consignment accounts, including recording transactions related to
goods sent on consignment, accounting for expenses, and commission calculations.
CO3: Branch Accounts
Prepare and maintain accounts for different types of branches (dependent and independent),
including stock and debtors reconciliation and branch profit determination.
CO4: Fire Insurance Claims
Apply principles and methods to calculate and account for fire insurance claims, including claim for loss of stock and fixed assets, and accounting for partial and total loss
Cost Accounting II
After completing this course, students will have the knowledge and skills to
CO1: Understand the classification and significance of material, labour, and overhead costs in cost
accounting.
CO2: Apply appropriate methods to value material issues and control inventory.
CO3: Calculate Labour cost using various wage payment and incentive schemes.
CO4: Allocate, apportion, and absorb overheads using suitable methods.
CO5: Analyse cost information to identify inefficiencies and support managerial decisions.
Business Environment
CO1: Demonstrate a clear understanding of the key components of the business environment, including economic, political, legal, social, and technological factors, and how they influence business decisions.
CO2: Apply environmental scanning techniques to assess and analyze internal and external factors that impact business operations, enabling strategic planning in both stable and dynamic market conditions.
CO3: Evaluate the role and impact of international institutions like GATT and WTO on global trade practices and develop the ability to make informed decisions in a globalized business environment.
ECONOMICS- II
CO1: Learners will be able to explain and apply key macroeconomic concepts and theories.
CO2: Understand the effects of economic policies and phenomena on the economy.
CO3: Learners will develop critical thinking skills to analyze complex economic issues.
CO4: Understand about domestic and international trade policy
Taxation - I (Direct Tax I)
Course Outcome :
CO1 Interpret key definitions under Section 2 of the Income Tax Act and explain their relevance in computing taxable income.
CO2 Apply the provisions of Sections 3 to 9 to determine the residential status, previous year, and scope of total income.
CO3 Identify and evaluate incomes exempt under Section 10 and their impact on total taxable income
CO4 Compute taxable income under the heads: Salary, House Property, and Business or Profession, using relevant provisions and deductions.
Vocational Skills in Accounting and Finance Paper - III (Tally)
CO1 Understand and apply accounting concepts, principles, and the double-entry system through the Tally ERP 9 interface.
CO2 Demonstrate proficiency in creating, altering, and managing company accounts and ledger masters using Tally ERP 9.
CO3 Record and process various business transactions including vouchers, purchase/sales orders, debit/credit notes, and bank reconciliations within Tally ERP 9.
Professional Communication Skills
After studying this course, students will be in position to :
CO1: Describe the importance of public relations, effective listening, and business etiquette, and apply these concepts to real-life workplace situations.
CO2: Demonstrate key employability skills through effective participation in interviews and group discussions using appropriate verbal and non-verbal strategies.
CO3: Draft professional business letters and reports, including inquiry, complaint, sales, RTI letters, and formal reports, in line with modern business practices.
Environmental Systems and Management-II
CO 1: Students will describe different types of disasters and outline the phases of disaster management.
CO 2: Students will apply concepts of waste reduction, reuse, and recycling in real-life scenarios.
CO 3: Students will evaluate sustainable development initiatives and propose eco-friendly business strategies.
CO 4: Students will critically assess environmental movements, laws, and policies, and their role in conservation and management.
SEM 3
Financial Accounting – III
CO1: Understand the preparation of final accounts of partnership concerns.
CO2: Understand about the piecemeal distribution of cash among the partners.
CO3: Understanding on amalgamation of firms..
CO4: Develop the knowledge about sale of partnership and conversion into a limited Company.
Cost Accounting – III
Course outcome:
CO1: Describe the purpose, scope, and fundamental concepts of cost accounting and differentiate it
from financial accounting.
CO2: Classify costs based on function, behaviour, and nature, and explain their relevance to managerial decisions.
CO3: Apply appropriate techniques for calculating and controlling material, labour, and overhead costs.
CO4: Prepare cost sheets and apply process costing techniques to determine unit cost and analyze cost efficiency in production.
Introduction to Management
CO1 Understand and explain the fundamental concepts, nature, and principles of management, including planning, decision-making, and organizational structure.
CO 2 :Evaluate and apply core functions of management such as staffing, organizing, directing, and controlling in various business scenarios.
CO 3 : Analyze different leadership styles and coordination strategies to enhance managerial effectiveness and organizational performance.
Taxation I (Direct Tax I)
Course Outcomes :
CO1 Interpret key definitions under Section 2 and apply the concepts of residential status and previous year for determining taxability.
CO2 Evaluate exempt incomes under Section 10 and explain their implications on gross total income.
CO3 Compute taxable income under the heads: Salary, House Property, Business/Profession, Capital Gains, and Other Sources using appropriate provisions.
CO4 Apply relevant deductions, allowances, and sections to assess total income and understand basic tax planning techniques.
CO 4: Students will demonstrate an understanding of human impact on the environment,
emphasizing the need for sustainable resource use and the role of environmental education in promoting sustainability.
Course Outcomes (CO):
CO1: Understand and articulate the core principles of Social Work, including social justice, empowerment, human rights, dignity, and respect for individuals.
CO2: Demonstrate essential soft skills and life skills relevant to NSS volunteering, such as effective communication, public speaking, empathy, and interpersonal skills.
CO3: Recognize and reflect on the contributions of early Indian social reformers like Swami Vivekananda, Sant Gadge Baba, Mahatma Jyotiba Phule, Baba Amte, and Sindhutai Sakpal in shaping the foundation of social work in India.
CO4: Apply pedagogical methods such as lectures, case studies, and assignments to critically engage with theoretical and practical aspects of social work.
Field Project
1.Apply concepts learned in classrooms to real-world socioeconomic conditions enhancing their understanding and skills.
2. Show insights into the challenges, opportunities and culture of socioeconomic diversity, preparing them for future roles as responsible citizens.
3. Demonstrate evidence of research aptitude and skills of critical thinking, analytical skills, and ethical research conduct in field work.
4. Display problem-solving abilities in making informed decisions through practical situations.
5. work in teams and collaborate to achieve common goals in the work field environments through collaborative efforts.
6' Show integrity in their dealings with their work and the people that they interact with by upholding professional; principles and ethical standards.
SEM 4
Financial Accounting - IV
CO1: Understand the' preparation of final accounts of companies as per the revised schedule.
CO2: Understanding of ascertainment of Prior and Post incorporation concept.
CO3: Develop the knowledge about Limited Liability Partnership.
CO4: It familiarizes with the requirements of the prudential accounting norms for NBFCs.
Management Accounting
CO1: Understand the concept, scope, and functions of management accounting in business decision-
making.
CO2: Analyse and interpret financial statements to assess the financial performance and position of a firm.
CO3: Apply ratio analysis to evaluate liquidity, solvency, profitability, and operational efficiency.
CO4: Prepare and interpret cash flow statements as per AS-3 to assess cash management efficiency.
CO5: Use management accounting tools to support planning, control, and decision-making in a business context.
Indian Financial System
CO1 : Describe the components and functions of the Indian financial system.
CO2 : Differentiate between various financial markets and analyze their working mechanisms.
CO 3 : Assess the roles and operations of key financial institutions in India.
CO 4 : Examine the regulatory framework and responsibilities of RBI, SEBI, and IRDAI.
CO 5: Analyze financial reforms and technological advancements in financial services.
CO 6 : Apply theoretical knowledge to current financial events and policy changes in India.
CO1: Analyze the role and impact of NGOs and civil society organizations in addressing contemporary social issues in India, with a focus on case studies such as Pratham, SEWA, and Teach for India.
CO2: Evaluate the contributions of Corporate Social Responsibility (CSR) and social entrepreneurship in promoting social welfare and sustainable development.
CO3: Apply digital and technological tools in social work practice, including the use of social media for advocacy, tele-counseling, and e-governance platforms.
CO4: Critically assess the influence of globalization and emerging challenges such as climate change and migration on the future of social work in India, while understanding the role of professional organizations in shaping ethical and practice standards.
Community Engagement Project
After the completion of the CEP course, the student will be able to:
1. Tackle/ Understand the societal issues more efficiently and effectively.
2. Apply concepts learned in classrooms to real-world socio-economic conditions enhancing
their understanding and skills.
3. Show insights into the challenges, opportunities and culture of socioeconomic diversity,
preparing them for future roles as responsible citizens.
4. Demonstrate evidence of research aptitude and skills of critical thinking, analytical skills,
and ethical research conduct in field work.
5. Display problem-solving abilities in making informed decisions in complex scenarios
through practical situations.
6. Work in teams and collaborate to achieve common goals in the work field environments
through collaborative efforts.
7. Show integrity in their dealings with their work and the people that they interact with by
upholding professional; principles and ethical standards.
SEM 5
It enables the students to understand the concepts like uniform costing, operating costing, process costing which costs at each level and activity based costing system.
Financial Management -II
To understand with practical implementation the topics like capital budgeting with risk planning & analysis, decisions on dividend, valuation of mutual fund and bonds etc.
Taxation – IV (Indirect Taxes – II)
This covers the system of GST, its documentation, how to calculate GST, collection process of GST, registration of GST.
Management –II (Management Applications)
It will enable students to understand certain managerial skills with regards to marketing management, production management, human resource management, financial management.
Financial Accounting -V
This covers ongoing practical concepts with regards to company like underwriting of shares & debentures, buy-back of shares, amalgamation, absorption, internal & external reconstruction and Liquidation of companies.
Financial Accounting – VI
It will enable students to understand finalization of accounts of Banking Company, Insurance Company, Non-Banking Financial Company, Valuation of goodwill and shares, also the new concept accounting for limited liability partnership.
SEM 6
Cost Accounting - IV
This will enable students to understand important concepts like Absorption costing, marginal costing, standard costing, budgetary control and variance analysis.
Financial Management -III
The objective is to familiarize the students with the topics like mergers & acquisition, business valuation, corporate restructuring, takeovers, hire purchase & lease financing etc.
Taxation – V (Indirect Taxes – III)
To study filing of returns, payment of taxes, refunds & accounts, audits and assessment as well. This will also make students understand foreign trade policy.
Economics Paper-III (Indian Economy)
To acquaint the learners with the concepts like agricultural sector, industrial sector, service sector and external sector etc.
Financial Accounting - VII
This subject will enable students to understand the finalization of accounts for electricity company, cooperative societies. This will also include basic knowledge with regards to IFRS and Indian Accounting Standards.
Project Work
Course outcome: To acquaint students with research-based project work by implementing Research Methodology or on internship based.
PO1: Learners will possess a comprehensive understanding of international accounting
standards, financial regulations, and currency fluctuations, allowing them to analyze and
navigate complex financial situations on a global scale.
PO:2 Learners will be equipped with strong analytical and data interpretation skills, enabling
them to generate insightful financial reports, utilize accounting software effectively, and make
informed financial decisions in a global context.
PO3: Communicate financial information effectively with diverse stakeholders in a globalized
business environment.
PO4: Learners will apply ethical principles and sustainability considerations within accounting
and finance, understanding their impact on global business operations.
PO5: Learners will be well-prepared to pursue professional certifications in accounting and
finance (e.g., CA, CPA, CFA) and demonstrate the necessary skills and knowledge to succeed
in the globalized accounting and finance professions.
CO1 To recognize the fundamental accounting concepts and conventions in financial reporting and
understand its applicability. To articulate the applicability and valuation of selected Accounting
Standards.
CO2 To ascertain the process of preparation of final accounts for a proprietary manufacturing
firm.
CO3 To employ the principles of departmental accounting involving expenses and inter-departmental
transactions while preparing the final accounts of the departmentalstore.
CO4 To illustrate the principles of hire purchase accounting through the preparation of journal, ledger,
and disclosure in the balance sheet in the books of hirer and vendor.
Auditing- I
CO1 To introduce basics of auditing, principles of auditing, types of audits and types of errors and
frauds.
CO2 To enable learners to plan the audit, know the procedures required to conduct an audit and
maintenance of required documentation as per SA for audit evidence.
Vocational Skills in Accounting and Finance Paper – I (Introduction to Financial Functions)
CO1 To familiarize learners with the Excel interface and basic functions.
CO2 To enable learners to use Excel for arithmetic operations, data analysis, and formatting.
CO3 To introduce learners to financial functions manually and in excel.
Vocational Skills in Accounting & Finance Paper – II (Preparation of Financial Budgets)
CO1 To introduce learners to the fundamentals and preparation of financial budgets.
CO2 To equip learners with the skills to set up excel worksheets and convert data from various sources into excel.
CO3 To train learners in the preparation of financial budgets using Excel, leveraging its functionalities for efficient data analysis.
CO4 To enable learners to analyze data, create Pivot tables, and generate charts to visualize budgetary information effectively.
Social Media and Communication
Course Outcome:
CO1. Recognize the difference between traditional and modern social media.
CO2. Establish a co-relation between social media and academics.
CO3. Develop better understanding of various uses of social media platforms.
Course Outcome: The students will be able to
CO1. The course will help students comprehend the foundations of the National Service Program. CO2. To understand the unique camping program.
CO3. Students will learn about the regular activities of NSS.
IT_Google Workspace
OC1. Manage email communications with Gmail.
OC2. Schedule and organize meetings and events using Google Calendar. Arrange and attend video meetings with Google Meet, Communicate with others using Google Chat.
OC3. Save , manage, and share files with Google Drive.
OC4. Generate and collaborate documents, spreadsheets and presentations.
OC5. Design Google Forms and collect data for surveys . Generate reports based on the collected data and integrate it with other Google Workspace applications.
OC6. Use Google Classroom to digitally organize, distribute, and gather assignments, course materials, and feedback.
OC7. Navigate confidently and make use of the numerous functionalities of Google Maps.
OC8. Able to design, develop, and maintain informative and visually appealing websites using Google Sites
CO3. Lerner will experience increase subject-awareness and self-esteem
Business Communication Skills I
Course Outcomes: At the end of the course, learners will be able to:
CO1. Understand the basics and significance of business communication theory.
CO2. Adapt to and use digital communication methods for personal and business purposes.
CO3. Grasp and effectively use the nuances of verbal and non-verbal communication.
CO4. Improve their skills in business correspondence.
Fundamentals of People’s Skills
Students will be able to:
CO1. Demonstrate ethical behavior coupled with integrity.
CO2. Will generate new ideas and create a business plan.
CO3. Will be able to develop good listening skills which are vital for demonstrating good team qualities.
CO4. Will build sensitivity about social and cultural differences and illustrate good etiquettes.
CO5. Will be able to present themselves and their thoughts in front of others more confidence
CO1 To have a comprehensive understanding of accounting from incomplete records, with the ability
to apply the conversion method effectively and prepare its final accounts.
CO2 To comprehend the accounting entries from consignor and consignee perspectives and apply the
appropriate valuation techniques for the goods under consignment sales.
CO3 To understand the characteristics of dependent branches and apply specific accounting methods
for the preparation of the books of accounts.
CO4 To classify and analyse the theoretical implications of various types of losses covered under fire
insurance. For computing the loss of stock caused by a fire incident and ascertainment of claim
amount.
Auditing -II
CO1 To examine the internal controls, internal checks basics of a continual improvement process and
determine the audit technique, assess the ledger and interpret the transaction.
CO2 To learn how to vouch the transactions (income and expenses) and to use the technique of verification for ascertainment of the value of assets and liabilities.
Vocational Skills in Accounting & Finance Paper – III (Introduction to Financial Forecasting)
CO1 To understand the significance of forecasting in financial decision-making and its role in
strategic planning.
CO2 To develop proficiency in using various forecasting techniques in finance, including straight-
line, moving average, and time series analysis.
CO3 To learn how to create accurate financial forecasts using excel, including trend analysis and the
forecast function.
Vocational Skills in Accounting & Finance Paper – IV (Data Visualization)
CO1 To understand the meaning, need, and principles of data visualization, specifically in the
context of financial data.
CO2 To familiarize learners with various types of financial data visualization techniques and their
appropriate use in different scenarios.
CO3 To develop proficiency in creating and reporting financial data using Excel and other
visualization tools.
Social Media Marketing
CO 1. To provide students with a comprehensive understanding of social media marketing principles, strategies, and best practices.
CO 2. To familiarize students with the various social media platforms and their respective features, audiences, and advertising capabilities.
CO 3. To equip students with the practical skills needed to create, manage, and optimize social media marketing campaigns across different platforms.
CO 4. To cultivate students' ability to analyze social media metrics and use data- driven insights to refine marketing strategies and enhance campaign performance.
CO 5. To explore emerging trends and technologies in social media marketing and their implications for future marketing practices.
CO 6. To encourage critical thinking and creativity in developing innovative social media marketing solutions to meet business objectives.
Fundamentals of Business I - Introduction to Business
1. Develop understanding of the basic concepts of business,
2. Help interpret the recent developments in the business sector,
3. Develop understanding of various aspects of project planning,
4. Help understand the concept of entrepreneurship and its different types.
Basic Concepts in Research
1. Understand and comprehend the basics in research methodology.
2. Apply research methodology concepts to research and project work.
3. Select an appropriate research design based on the research problem.
1.The course will help students comprehend the foundations of the National Service Program.
2. To understand the unique camping program.
3. Students will learn about the regular activities of NSS.
हिन्दी भाषा : कौशल के आधार
CO1 Students will develop writing and reading skills, and there will be improvement in their original expression.
CO2 Through writing and reading skills, students will achieve mental development, along with growth in reading ability and style.
CO3 Students will gain linguistic proficiency and understanding of different styles through writing and speaking skills, leading to expertise.
CO4 Students will acquire knowledge about the features and usefulness of writing, reading, listening, and speaking skills.
Financial Accounting (Special Accounting Areas) – III
To provide the knowledge to the students with regards to Partnership Final Accounts, Amalgamation of firms, Conversion of partnership firm into a company.
Cost Accounting (Methods of Costing) – II
This contains basics of cost accounting like cost sheet, reconciliation of cost sheet with financial accounts, contract costing and process costing.
Auditing – II
This imparts knowledge about vouching, verifying documents by applying auditing standards, audit techniques of companies.
Information Technology in Accountancy – I
To create awareness among students with regards to changing and upgrading technologies, making students understand office productivity tools and promoting electronic commerce.
Foundation Course in Commerce (Financial Market Operations) – III
The objective is to familiarize students with required concepts of financial markets, financial instruments and financial services.
Business Law (Business Regulatory Framework) – II
To make students understand the legal framework with regards to the Indian Partnership Act 1932, Limited Liability Partnership 2008 & Factories Act 1948.
Business Economics – II
To acquaint learners with the concepts like macroeconomics, prices and inflation, public revenue and public expenditure, fiscal management and financial administration.
Financial Accounting (Special Accounting Areas) - IV
This subject cover preparation of final accounts of companies, redemption of preference shares, redemption of debentures and foreign branch.
Management Accounting (Introduction to Management Accounting) - I
To make students understand analysis and interpretation of accounts, ratio analysis, cash flow analysis and working capital management as well.
Auditing
The objective of the subject is to impart students with the knowledge of preparation of audit report, promotion of professional ethics, audit under computerized information system environment.
Information Technology in Accountancy – II
To promote computerized accounting system, preparation of MIS reports, implementation of IT in Audit.
Foundation Course in Management (Introduction to Management) - IV
To inculcate managerial skills by understanding functions and levels of management, to understand importance of planning, organizing, decision making, directing, leadership, coordination and controlling.
Business Law (Company Law) - III
To make students understand the legal framework with regards to the incorporation of companies, public offer, private placement, share capital and debentures.
Research Methodology in Accounting and Finance
To promote research work, understanding research design in accounting & finance, data collection and processing, interpretation and report writing.
It enables the students to understand the concepts like uniform costing, operating costing, process costing which costing at each level and activity based costing system.
This covers on going practical concepts with regards to company like underwriting of shares & debentures, buy-back of shares, amalgamation, absorption, internal & external reconstruction and Liquidation of companies.
It will enable students to understand finalization of accounts of Banking Company, Insurance Company, Non-Banking Financial Company, Valuation of goodwill and shares also the new concept accounting for limited liability partnership.
This will enable students to understand important concepts like Absorption costing, marginal costing, standard co sting, budgetary control and variance analysis.
To objective is to familiarize the students with the topics like mergers & acquisition, business valuation, corporate restructuring, takeovers, hire purchase & lease financing etc.
This subject will enable stud dents to understand the finalization of accounts for electricity company, cooperative society. This will also basic knowledge with regards to IFRS and Indian Accounting Standards.
Course outcome: To acquaint students with research-based project work by implementing Research Methodology or on intern ship based.
Programme Outcome
This programme is designed for the students to specialize in the field of accounting & finance. This course emphasizes on managing accountancy and financial part of business. It promotes students to become professionals / managers / entrepreneurs / accountants.
B.Com. (Accounting & Finance) – BAF Programme Specific Outcome
It enables students to understand fundamentals of accounting, taxation, costing, financial management, auditing, management accounting etc. It motivates students to do research work in the field of finance. 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. It enhances students communication skills, social skills, computer skills as well. This programme also updates students with business & corporate laws and business economics.
SEM 1
Financial Accounting (Elements of Financial Accounting) – I
It enables learners to understand various accounting standards issued by ICAI, Preparation of Final accounts, preparation of departmental accounts and accounting for hire purchase.
Cost Accounting (Introduction and Element of Cost) - I
To familiarize students with the concepts and practicability of material costing, labour costing etc.
Financial Management (Introduction to Financial Management) – I
The objective is to understand types of financing, leverage, cost of capital, concepts in valuation etc.
Business Communication - I T
To develop the communication skills like writing, listening, reading & speaking considering the industrial requirements. Understanding the objectives of communication, learning various types of business correspondence.
Foundation Course – I
To make students aware about the diversified Indian Society, inculcate knowledge of the Constitution of India, understanding political process in India, Learning the fundamental duties and rights provided by the Constitution.
Commerce (Business Environment) - I
Course outcome :
To understand business and its environment, responsibility of businessmen towards society, understanding contemporary issues, international environment.
Business Economics – I
To enable the students to understand concepts with regards to demand, supply and pricing from the point of view of the businesses, Understanding various types competitions in the market
Financial Accounting (Special Accounting Areas) - II
To understand the practicability of accounting from incomplete records, consignment accounts, branch accounts and Fire insurance claims.
Auditing (Introduction and Planning) - I
The objective is to promote audit techniques with standards, understanding internal audit, planning, procedures and documentation.
Innovative Financial Services
To acquaint students with the knowledge of Traditional Financial services, issue management, securitization, financial services & its mechanism, consumer finance and credit rating.
Business Communication – II
To enhance students’ presentations skills, promoting group communication, importance of interview and meetings, learning trade letters like inquiry letter, complaint letter, RTI letter, grievance letter, sales letters etc.
Foundation Course – II
To make students knowledgeable with the Human Rights, understanding concepts of Liberalisation, Privatisation and Globalisation and its impact on employment, understanding environment and its causes of degradation, promoting sustainable development, promoting socialization, reducing stress and conflicts in the society
Business Law (Business Regulatory Framework) – I
To make students understand the legal framework with regards to the Law of Contract 1872, Sale of Goods Act 1930, Negotiable Instrument Act 1881, Consumer Protection Act 1986.
Business Mathematics
It contains calculation of ratio, proportion and percentage, profit & loss, interest and annuity, shares and mutual fund.
The objective is to familiarize students with required concept of financial markets, financial instruments and financial services.
To acquaint students with research-based project work by implementing Research Methodology or on intern ship based.