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 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.

 

F.Y.B.Com (Accounting & Finance)

Programme Outcome

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.

SEMESTER - I

Course Outcome

Vertical 1 - Major, Course Name: Financial Accounting - I, Credits: 4

PO1: The learner will be able to identify and explain the various accounting concepts and conventions applicable to the accounting system. The learner will be able to identify, summarize, distinguish the purpose of policies and commute the valuation of selected Accounting Standards.  PO2: The learner will be able to calculate the profit/loss of the manufacturing firm and prepare its final accounts.  PO3: The learner will be able to figure out the impact of inter-departmental transfers and prepare the final accounts of the departmental store.  PO4: The learner will be able to calculate the interest on the outstanding balance and prepare the journal, and ledger in the books of the hirer and vendor involved in the hire purchase system.

Vertical 1 - Major, Course Name: Auditing - I, Credits: 2

CO1: Learners will be able understand the meaning, need for, importance, types of auditing and distinguish between errors and frauds.  CO2: Learners will be understanding how an auditor should plan an audit, conduct audit procedures and prepare documentation required as per SA 230.

Vertical 3 - Open Elective, Course Name: IT Google Workspace, Credits: 2

CO1: Manage email communications with Gmail. CO2: Schedule and organize meetings and events using Google Calendar. Arrange and attend video meetings with Google Meet, Communicate with others using Google Chat. CO3: Save , manage, and share files with Google Drive. CO4: Generate and collaborate documents, spreadsheets and presentations. CO5: Design Google Forms and collect data for surveys . Generate reports based on the collected data and integrate it with other Google Workspace applications. CO6: Use Google Classroom to digitally organize, distribute, and gather assignments, course materials, and feedback. CO7: Navigate confidently and make use of the numerous functionalities of Google Maps. CO8: Able to design, develop, and maintain informative and visually appealing websites using Google Sites. 

Vertical 3 - Open Elective, Course Name: Social Media and Communication, Credits: 2

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.

Vertical 4 - VSC, Course Name: Vocational skills in Accounting and Finance - I, Credits: 2

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.

Vertical 5 - VEC, Course Name: Fundamental of People’s Skills, Credits: 2

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.

Vertical 5 - AEC, Course Name: Business Communication Skills, Credits: 2

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.

Vertical 4 - SEC, Vocational skills in Accounting and Finance - II, Credits: 2

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.

Vertical 5 - IKS, Course Name: Indian Knowledge System - I, Credits: 2

CO1: Learner will understand and appreciate the rich Indian Knowledge Tradition. CO2: Learner will understand the contribution of Indians in various fields. CO3: Learner will experience increase subject-awareness and self-esteem. CO4: Learner will develop a comprehensive understanding of how all knowledge is ultimately intertwined

Vertical 6 - CC (Semester I & II), Course Name: National Service Scheme, Credits: 2

Programme Outcomes:

PO1: Students will comprehend fundamental ideas and facts about the National Service Program. PO2: Students will learn the essentials of NSS-related procedures. PO3: Students will learn social work skills (such as Voter Awareness, Campus Cleanup, Tree Plantation, and Rallies).

Programme Specific Outcomes:

PSO1: Students will be familiar with NSS fundamentals and history, particularly as they pertain to social work. PSO2: Students will recognize NSS and its ongoing operations.

Course Outcome:

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.

SEMESTER-II

Vertical 1 - Major, Course Name: Financial Accounting - II, Credits: 4

CO1: The learner will be able to recall, and summarize the key concepts related to accounting from incomplete records and solve practical problems related to the preparation of final accounts of Proprietary Trading Concerns.  CO2: The learner will be able to apply the accounting principles and valuation techniques appropriately while recording journal entries and preparing ledger accounts in the books of consignor and consignee. CO3: The learner will be able to define and articulate the characteristics that distinguish a dependent branch within a business structure and solve practical problems related to the preparation of accounts of the dependent branch in the books of the head office, demonstrating proficiency in implementing the Debtor's method and Stock & Debtor's method. CO4: The learner will be able to summarize the theoretical aspects of different types of losses covered under fire insurance and break down the components of a fire insurance claim. The learner will be able to calculate the loss of stock caused by a fire incident and prepare the statement of claim to be made to the insurance company.

Vertical 1 - Major, Course Name: Auditing II, Credits: 2

CO1: Learners will be able to assess internal Control, Internal Check and determine the audit technique. Apply the logic of Journal & Ledger postings for Reading of Ledger accounts. CO2: Learners will be able to find out true and fair financial position of the company by vouching the income and expenses and by verification of the assets and liabilities.

Vertical 2 - Minor, Course Name: Fundamentals of Business, Credits: 2

CO1: Develop understanding of the basic concepts of business. CO2: Help interpret the recent developments in the business sector. CO3: Develop understanding of various aspects of project planning. CO4: Help understand the concept of entrepreneurship and its different types.

Vertical 3 - Open Elective, Course Name: Social Media Marketing, Credits: 2

CO1: Demonstrate a solid understanding of social media marketing concepts, including audience targeting, content creation, engagement strategies, and campaign measurement. CO2: Identify the strengths and weaknesses of different social media platforms and select the most appropriate channels for achieving specific marketing objectives. CO3: Develop proficiency in using social media management tools and advertising platforms to create and manage effective marketing campaigns. 

Vertical 3 - Open Elective, Course Name: Basic Concepts in Research, Credits: 2

CO1: Understand and comprehend the basics in research methodology. CO2: Apply research methodology concepts to research and project work. CO3: Select an appropriate research design based on the research problem.

Vertical 4 - VSC, Course Name: Vocational Skills in Accounting & Finance -III, Credits: 2

CO1 Learners will be able to explain the importance of forecasting in financial management and identify its limitations and risks. CO2 Learners will be able to apply different forecasting techniques to real-world financial scenarios, such as sales forecasting and cash budgeting. CO3 Learners will be able to create and evaluate financial forecasts using excel, enhancing their analytical skills and decision-making abilities.

Vertical 4 - SEC, Course Name: Vocational Skills in Accounting & Finance -IV, Credits: 2

CO1 Learners will be able to explain the importance of data visualization in financial analysis and decision-making. CO2 Learners will be able to identify and apply the appropriate data visualization techniques for different types of financial data. CO3 Learners will gain practical skills in creating and reporting financial data using a variety of charts and graphs, enhancing their ability to communicate complex financial information effectively.

Vertical 5 - AEC, Course Name: Hindi Bhasha: Kaushal Ke Aadhar, Credits: 2

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Vertical 5 - VEC, Course Name: Foundation of Behavorial Skills, Credits: 2

CO1: Learners will be able to Define and Identify different life skills required in personal and professional life. CO2: Learners will develop an awareness of the self and apply well-defined techniques to cope with emotions and stress.