Department of Accounting & Finance Programme Specific Outcomes (Degree wise) (Learning Outcome/ Acquisition) Course Outcome
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1 Department of Accounting & Finance Programme Specific Outcomes (Degree wise) (Learning Outcome/ Acquisition) PSO1 Enable the Students to acquire flair of knowledge in Accounting PSO2 Enable the students to enhance their knowledge in various Tax methodologies. PSO3 Help the students in acquiring basic knowledge in the field of statistics. PSO4 Enable the students to acquire knowledge in Computer programming. PSO5 Help the students in acquiring working knowledge of financial services and markets. Course Outcome Department: B.Com (AF) Year: I Semester: I Subject Name: Financial Accounting I Subject Code: CPG1A CO1 Journalise transactions and understand General principles of Accounting. CO2 Preparation of Final Accounts. CO3 Preparation of Bank Reconciliation Statement and rectify errors. CO4 Calculation of Depreciation under various methods. CO5 Computation of Profits under Single Entry System and its Conversion. Department: B.Com (AF) Year: I Semester: I Subject Name: Marketing Subject Code: CPG1B CO1 LearnMarketing Strategies in the current business world. CO2 Classification of Indian marketing systems. CO3 Perceive Marketing Role, Functions and its Orientations. CO4 Identify the behavior of consumer and Market Segmentation. CO5 ClassifyVarious Markets and its performance.
2 Department: B.Com (AF) Year: I Semester: I Subject Name: Business Statistics Subject Code: CDG1A CO1 Perceive the concept on statistics and their characteristic, presentation. CO2 Explore the knowledge on summarizing the statistical data. CO3 Computation of relationship among variables using correlation and regression. CO4 Explore the knowledge on measuring the variation. CO5 Calculation on fluctuation or changes in Price and quantity of goods Department: B.Com (AF) Year: I Semester: II Subject Name: Advanced Fiancial Accounting Subject Code: CPG2A CO1 Comprehensive thought on branch accounting and its preparation. CO2 Explore basis of allocation in departmental accounts. CO3 Distinguish the need of Hire purchase and Instalment purschase systems. CO4 Complete knowledge on partnership accounts and its system. CO5 Disbursement of cash in case of Liquation of firm. Department: B.Com (AF) Year: I Semester: II Subject Name: Businesss Environment Subject Code: CPG2B CO1 Explore the concept of business environment,its nature and significance. CO2 Conceive the concept of political environment and provisions of Indian constitutions. CO3 Acquire the knowledge on social environment. CO4 Develop the ideas about economic environment. CO5 Recognise the factors determining global environment, financial environment and monetary policy.
3 Department: B.Com (AF) Year: I Semester: II Subject Name: Elements of Operation Research Subject Code: CDG2A CO1 Explore the concept of operation research. CO2 Formulation of linear programming model. CO3 Computation of solution for linear programming problem. CO4 Computation of solution for transporation problem. CO5 Explore the concept of game theory. Department: B.Com (AF) Year: II Semester:III Subject Name: Corporate Accounting Subject Code: CPG3A CO1 Journalise transactions related to issue of Shares, forfeiture and reissue. CO2 Preparation of Journal entries related to Redemption of Preference shares and Debentures. CO3 Preparation of Final accounts with its provisions related to various companies. CO4 Valuation of Goodwill and Shares under various methods. CO5 Journalise transactions related to Internal and external reconstruction. Department: B.Com (AF) Year: II Semester:III Subject Name: Business Law Subject Code: CPG3B CO1 Classify Contracts, its essential elements and Agreements. CO2 Figure out legal rules relating to offer, acceptance and consideration. CO3 Identify the eligible parties entering into contract and agreements. CO4 Aware of performance, discharge and breach of contract. CO5 Acquireknowledge on Sale of Goods Act.
4 Department: B.Com (AF) Year: II Semester:III Subject Name: Banking Theory Law & Practice Subject Code: CPG3C CO1 Classification of various Banking system prevailing in the industry. CO2 Identify various banking functions and its role in the economic development. CO3 Penetrate the legal framework of commercial banks and its structure. CO4 Acquire enough ideas on how to open up accounts, various types of customers and the banking functions. CO5 Perceive knowledge about cheques and its various features. Department: B.Com (AF) Year: II Semester:III Subject Name: Entrepreneurial Development Subject Code: CPG3D CO1 ExploreEntrepreneurship and their classification. CO2 Develop ideas on various financial institutions that serves in developing Entrepreneurship. CO3 Classify business idea generation techniques and various available opportunities. CO4 ObtainKnowledgeon Entrepreneurial Development Programmeconducted by the Government of India. CO5 Identify the role of entrepreneur in economic growth. Department: B.Com (AF) Year: II Semester:III Subject Name: Indian Economy - I Subject Code: CDG3A CO1 Perceive the features of underdevelop countries and indicators of development. CO2 Recognize the trends in national income and regional disparities in national development. CO3 Explore the concepts relating to poverty prevails in India and population explosion. CO4 Develop ideas about five year planning in India. CO5 Knowledge about the various types of infrastructural facilities in India.
5 Department: B.Com (AF) Year: II Semester:IV Subject Name: Advanced Corporate Accounting Subject Code: BPG4A CO1 Computation of price level changes, Understand the concept of Human Resource Accounting, Social Responsibility Accounting and Mechanised Accounting CO2 Journalise transaction related to Amalgamation, Absorption and External Reconstruction. CO3 Preparation of Final Account for Banking Companies and Insurance Companies CO4 Explore the Knowledge on Liquidators Statement of Affairs and its Final Account CO5 Preparation of Consolidated Balance Sheet for Holding Companies Department: B.Com (AF) Year: II Semester:IV Subject Name: Financial Services Subject Code: BPG4B CO1 Perceive the importance and types of financial services, and components of financial services. CO2 Explore the merchant banking, issue management, capital market and the role of SEBI. CO3 Develop ideas on leasing, hire purchase and factoring. CO4 Obtain knowledge on venture capital, factoring and consumer finance. CO5 Conceive the concept of mutual funds, its functions and UTI. Department: B.Com (AF) Year: II Semester:IV Subject Name: Principles of Management Subject Code: BPG4C CO1 Develop the ideas about nature and scope of management. CO2 Conceive the concept of planning, its objective and types. CO3 Recognize the types and principles of organization CO4 Acquire knowledge about authority and responsibility. CO5 Gain knowledge about direction, co-ordination and control.
6 Department: B.Com (AF) Year: II Semester:IV Subject Name: Business Communication Subject Code: BPG4D CO1 Morality of Business communication and layout of a business letter. CO2 Broad view on Kinds of business letters. CO3 Enumerate the methods of correspondence in banks, insurance and other agency. CO4 Making of a reports and methods of conduct of meeting. CO5 Updating on current trends on communication devices. Department: B.Com (AF) Year: II Semester:IV Subject Name: Indian Economy II Subject Code: CO1 Perceive the features of agriculture and Contribution to economic development CO2 Penetrate Role of Industries in economic development and national development. CO3 Conceive the Foreign Trade, Composition, direction and EXIM policy. CO4 Gain Knowledge about Public Finance and fiscal policy in the liberated area. CO5 Develop ideas about Growth and present state of IT industry in India. Department: B.Com (AF) Year: III Semester:V Subject Name: Practical Auditing Subject Code: BPG5A CO1 CO2 CO3 CO4 CO5 Perceive the concepts on the needs and necessities of Auditing. Classify the various vouching and verification process under auditing. Explore the duties and responsibilities of Company auditors. Acquire knowledge on the appointment and dismissal of an auditor. Grasp the procedures on how to audit in and around the computers.
7 Department: B.Com (AF) Year: III Semester:V Subject Name: Elements of Cost Accounting Subject Code: BPG5B CO1 Perceive the concepts of cost accounting and proficiency in preparing Cost Statements. CO2 Preparation of Material Costingunder various circumstances. CO3 Explore the knowledge on labour costing and its methodologies. CO4 Computation of wages under various methods. CO5 Distinguish how to reconcile cost and financial accounts. Department: B.Com (AF) Year: III Semester:V Subject Name: Income Tax Law & Practice I Subject Code: BPG5C CO1 CO2 CO3 CO4 CO5 Identify the principles of Indirect taxes and its provisons. Conceivethe concept of Residential status and its implications. Computation of Taxable Salary and its various exemptions. Intrepretation of housing properties and its tax implications. Gain Knowledge on Tax Slab and its computations. Department: B.Com (AF) Year: III Semester:V Subject Name: Financial Management Subject Code: BPG5D CO1 CO2 CO3 CO4 CO5 Perceive the concepts of finance its sources and the role of financial manager. Explore the knowledge of Capital Structure under various circumstances. Computation of Cost of Capital, Equities and retained earnings. Explore various Dividend policies and its factors through various methods. Preparation of Working capital and its Components.
8 Department: B.Com (AF) Year: III Semester:V Subject Name: Visual Basic Subject Code: BVG5B CO1 Explore the properties, methods and events of various control of Visual Basic environment. CO2 Understand the Visual Basic application development by applying decision making structures and looping structures. CO3 Develop programs using procedures, sub procedures and functions to create manageable code. CO4 Create arrays, control arrays and understand the concepts of common controls. CO5 Design and develop Visual Basic application using menus, MDI forms and understand database connectivity using ADO and DAO. Department: B.Com (AF) Year: III Semester:VI Subject Name: Management Accounting Subject Code: BPG6A CO1 Explore the principles of management. CO2 Preparation of financial statement and interpretation. CO3 Computation of ratios and its relations. CO4 Preparation of cash flow statement and application of marginal costing. CO5 Gain insights on budgeting and capital budgeting. Department: B.Com (AF) Year: III Semester:VI Subject Name: Advanced Cost Accounting Subject Code: BPG6B CO1 Explore tenders, quotations, batch and various other methods of costing. CO2 Preparation of contract account and various neceesaries of contract costing. CO3 Enumerate the features of process costing and preparation of process account. CO4 Computation of operating costs and its contents. CO5 Gain insights on marginal costing and the decision making components.
9 Department: B.Com (AF) Year: III Semester:VI Subject Name: Income Tax II Subject Code: BPG6C CO1 Interpretation of income from capital gain. CO2 Computation of income from other sources. CO3 Calculation of clubbing of incomes and set off. CO4 Explore the permissible deductions from gross total income. CO5 Conceive the concept of income tax authorities and procedure of assessment. Department: B.Com (AF) Year: III Semester:VI Subject Name: Human Resource Management Subject Code: BVG6B CO1 Explore the scope of HRM, recruitment, selection and interview. CO2 Develop an insight on training and development and the career development. CO3 Enumerate the remuneration, incentives and other motivational factors. CO4 Broad view on Labour relations, disputes and their settlements. CO5 Approaches of Human resources audit Department: B.Com (AF) Year: III Semester:VI Subject Name: Visual basic Practical Subject Code: BVG61 CO1 Design and build GUI application using Visual Basic. CO2 Develop Visual basic applications using decision making statements and looping statements. CO3 Design and develop Visual Basic applications using arrays, control arrays and menus. CO4 Implement Visual Basic applications using MDI forms. CO5 Design and implement Visual Basic applications using database connectivity and understand the concept of storage, retrieval and medication of data.
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