KHEMUNDI COLLEGE, DIGAPAHANDI

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1 KHEMUNDI COLLEGE, DIGAPAHANDI Department of Commerce s & Outcomes B.Com. 1st Semester Subject: Financial Accounting Subject Code: C To understand the meaning of accounting and accountancy. 2. To understand the terms used in accounting system. 3. To know how the accounting entries are posted in books. 4. To know the accounting system for non profit organisation. 1. To record the basic journal entries. 2. Memorize how to calculate depreciation by applying various methods. 3. Maintain the financial statements of a business entity. 4. Rectify errors in accounts. Subject: BUSINESS LAW Subject Code: C 02 1.The objective of the course is to impart basic knowledge of the important business legislation. 2. Understand the legal rules regarding contract. 3. Knowledge on rules necessary for legal enforcement. 4. Awareness of rules regarding signing of the contract. 5. Describe about different kinds of performances of the contract. 6. Identification of rules and regulations of sale of goods act. 1. Understand the legal rules regarding contract. 2. Understand the Partnership Laws under the Partnership Act, Understand the Limited Liability Partnership Act, Describe about different kinds of performances of the contract. B.Com. 2 nd Semester Subject: Corporate Accounting Subject Code: C The main objective of this subject to provide the knowledge of companies accounts. 2. It includes Accounts of Holding Company, Banking Company accounts. 3. It also describes the process of liquidation which is included in the company accounts. 4. This subject also provides the knowledge of amalgamation of the company. 5. It also helps students to give practical knowledge of accounts. 1. know about the companies all accounts. 2. get the Knowledge of banking system. 3. learn about Working format of companies.

2 4. understand Mutual funds investments. 5. Find out how can a company dissolve. Subject: Corporate Laws Subject Code: C Basic knowledge of the provisions of the Companies Act 2013 and the Depositories Act, Case studies involving issues in corporate laws are required to be discussed. 2. Different types of companies. 3. Documents of the legal companies. 4. This subject provides the knowledge of Management. 1. Understand the legal rules regarding Companies Act Understand the types of companies 3. Understand about National Company Law Appellate Tribunal (NCLAT). 4. Describe about Classification of directors, disqualifications, director identity number (DIN). B.Com. 3 rd Semester Subject: Human resource management Subject Code: C To provide knowledge about the importance of human resources management in an organisation and the scope of human resource management. 2. To understand the concept of recruitment, selection and training. 3. To develop in pupils the understanding of wages their objectives and various theories of wages. 4. To know the concept of industrial relations. and meaning of industrial unrest. 1. Learn the qualities of human resource manager in an organization. 2. Analysis the importance of different methods of training given to the employees in organization. 3. Memorize the difference between on the job training and of the job training. 4. Learn the participant of industrial relation and recruitment of good industrial relation programme. Subject: INCOME TAX LAW AND PRACTICE Subject Code: C To provide basic knowledge and equip students with application of principles and provisions of Income-tax Act, 1961 and the relevant Rules. 2. Computation of Income under different heads. 3. Computation of Total Income and Tax Liability. 4. Preparation of Return of Income 1. Basic concepts, Permanent Account Number (PAN), 2. Understand Computation of Income under different heads

3 3. Calculation of Total Income and Tax Liability. 4. Provision & Procedures of Compulsory On-Line filing of returns for specified assesses. Subject: MANAGEMENT PRINCIPLES AND APPLICATION Subject Code: C Understanding of basic management concepts, principles and practices. 2. Different types of plan. 3. About the Concept and process of organizing. 4. Understands about Staffing and Leading 1. Understand the basic management concepts, principles and practices. 2. Different types of plan & Different types of plan 3. Understanding about Staffing and Leading 4. About the Concept and process of organizing. Subject: BUSINESS STATISTICS Subject Code: GE Students will learn to Estimate the mean and standard deviation of the marginal distribution of the response variable and use this information to inform a business decision, 2. Students will learn to Obtain a point estimate for the variance and standard deviation of the conditional distribution of the response variable given a value for the predictor 3. Students will learn to construct a confidence interval for the slope of the regression line, 4. Students will learn to obtain an interval estimate for the mean of the conditional distribution of the response variable given a value for the predictor and use this information to inform a business decision. 5. Students will learn to construct a prediction interval for the response given a value of the predictor and use this information to inform a business decision, 6. Students will learn to Fit a simple linear regressions model and interpret the slope and intercept (when appropriate), 1. Student will able to independently calculate basic statistical parameters (mean, measures of dispersion, correlation coefficient, indexes) 2. Student will able to interpret the meaning of the calculated statistical indicators 3. Student will able to choose a statistical method for solving practical problems 4. Student will able to explain probability theory and probability distributions in relation to general statistical analysis. 5. Student will able to Understand and appreciate the need to solve a variety of business related problems using a systematic approach involving accepted statistical techniques. B.Com. 4 th Semester Subject: Cost Accounting Subject Code: C-08 s 1. To make aware about cost structure and cost elements. 2. To understand various techniques and methods of cost accounting.

4 3. To understand various aspects of material control & wastage. 4. To understand various aspects of labour control. 5. To understand classification of overheads & methods of absorption. 6. To understand the features of a cost-sheet & determining tender price. After conclusion of study the students will be able to: 1. Define the various components of total cost of a product i.e. direct & indirect cost and fixed & flexible cost. 2. Determine various levels of material i.e. reorder level, minimum level, maximum level & EOQ for managing working capital. 3. Use methods of time-keeping & time-booking and manage idle & overtime. 4. Define the features of overhead or indirect cost of production and basis of allocation and apportionment. 5. Use cost-sheet to compute unit cost of product. 6. Determine Reconciliation of cost and financial accounts. Subject: Business Mathematics Subject Code: C understanding basic terms in the areas of business calculus and 2. financial mathematics, independently solving of business problems. 3. Formulation of linear programming problem (LPP). 1. define basic terms in the areas of business calculus and financial mathematics, 2. explain basic methods of business calculus, types and methods of interest account and their basic applications in practice, 3. solve problems in the areas of business calculus, simple and compound interest account, use of compound interest account, loan and consumer credit, 4. discern effects of various types and methods of interest account, 5. connect acquired knowledge and skills with practical problems in economic practice. Subject: COMPUTER APPLICATIONS IN BUSINESS Subject Code: C Apply course material to improve thinking skills. 2. Acquire factual/practical knowledge related to business and technology. 3. Develop and present professional skills and viewpoints. Upon successful completion of the course, students will be able to: 1. Use accepted word processing techniques to produce a well-designed and esthetically pleasing formal document. 2. Use standard spreadsheet features to produce a representation and analysis of numerical data. 3. Create an original graphic image. 4. Locate, retrieve, and evaluate information relevant to a question. 5. Create an electronic document that discusses a single subject or conveys a message.

5 Subject: Entrepreneurship Subject Code: SEC Demonstrate the ability to apply knowledge of key leadership concepts in an integrated manner. 2. Demonstrate the ability to identify and evaluate business opportunities and trends. 3. Demonstrate the ability to identify potential start-up models and resources given trends and opportunities. 4. Demonstrate the ability to apply knowledge of key leadership concepts in an integrated manner. 5. Demonstrate the ability to identify and evaluate business opportunities and trends. 6. Demonstrate the ability to identify potential start-up models and resources given trends and opportunities. 7. Demonstrate the ability to apply knowledge of business concepts and functions in an integrated manner 1. Student will able to understand the basic development of entrepreneurship as a profession. 2. Student will have a basic knowledge of human resource management for small business. 3. Student will able to identify and implement systems for collecting and analyzing information to monitor the performance of a new firm 4. Student will able to understand the differences between an entrepreneurial venture and an ongoing business operation. 5. Student will able to understand the critical roles of marketing research, competitive analysis, consumer-value proposition, and market-entry strategy in the development of a business plan. 6. Student will able to describe examples of entrepreneurial business and actual practice, both successful and unsuccessful, and explain the role and significance of entrepreneurship as a career, in the firm, and in society. 7. Student will able to understand the importance and role of ethical, sustainability, innovation and global issues for strategic decision making. 8. Student will able to understand the importance and role of ethical, sustainability, innovation and global issues for strategic decision making. B.Com. 5 th Semester Subject: PRINCIPLES OF MARKETING Subject Code: C This course is to provide basic knowledge of concepts, principles, tools and techniques of marketing. 2. Understand good marketing practices and techniques and how to apply them. 3. Be able to develop a sound Integrated Marketing Communications plan. 1. Understand how marketing is related to other business functions and its importance to the success of the business entity. 2. Understand the importance of consumer behavior as it relates to buying behavior. 3. Be able to identify, analyze, and use sources of marketing research information.

6 4. Be able to identify, understand, and apply basic marketing concepts to solving marketing challenges. 5. Understand good marketing practices and techniques and how to apply them. 6. Be able to develop a sound Integrated Marketing Communications plan. Subject: FUNDAMENTALS OF FINANCIAL MANAGEMENT Subject Code: C To continue the study of principles underlying the financial practices and the financial management of modern business organizations. 2. To learn fundamental financial principles, generalizations and theories. 3. To gain knowledge: terminology, classifications, methods and trends 4. To learn to apply course material to improve rational thinking, problem solving and decisionmaking. 5. To develop specific financial skills, competencies and their applications. 1. Explain risk/return and the valuation of stock, preferred stock and bonds. 2. Explain balance sheet, income statement, cash flow statement and the process of ratio analysis. 3. Explain the process of financial forecasting and additional funds needed. 4. Explain the cost of capital, capital budgeting cash flow estimation and the evaluation technique. 5. Explain capital structure, operating leverage and financial leverage, and working capital management. Subject: MANAGEMENT ACCOUNTING Subject Code: DSE To impart the students, knowledge about the use of financial, cost and other data for the purpose of managerial planning, control and decision making. 1. To learn nature and scope of management accounting. 2. Knowledge about budgetary control. 3. Student will able to understand about standard and marginal costing. Subject: BANKING AND INSURANCE Subject Code: DSE-02 To impart knowledge about the basic principles of the banking and insurance. At the end of this course students should be able to: 1. Knowledge about different types of banks. its functions and growth. 2. Principles of sound lending. 3. About internet banking,e payment, NEFT,RTGS, Debit/credit card. 4. Learn different types of insurance life and Non-life. Subject: AUDITING AND CORPORATE GOVERNANCE Subject Code: C To provide knowledge of auditing principles, procedures and techniques in accordance with current legal requirements and professional standards and to give an overview of the principles of Corporate Governance and Corporate Social Responsibility. 1. Knowledge about Audit and audit planning. 2. Know about audit of companies and auditor s report. 3. Principles of Corporate Governance and Corporate Social Responsibility. 4. Special areas of audit and audit techniques.

7 Subject: INDIRECT TAX LAW Subject Code: C Students will learn to define various types of indirect taxes like, excise duty, customs duty(import and export),production linked tax, and Value Added Tax (VAT) 2. Students will acquaint with the sources of revenues of the government; 3. Students will learn to analyse and evaluate the effect of an indirect tax on consumers, producers and the government. 4. Student will learn to differentiate between CST and VAT. 5. Students will learn definitions of: indirect tax. 6. Discuss examples of goods/ services on which the government imposes indirect tax and reasons for that. 1. Student will able to Compute the assessable value of transactions related to goods and services for levy and determination of duty liability. 2. Student will able to Identify and analyze the procedural aspects under different applicable statutes related to indirect taxation. 3. Student will able to Understand the basic principles underlying the Indirect Taxation Statutes (with reference to Central Excise Act, Customs Act, Service Tax, Value Added Tax, Central Sales Tax). 4. Student will able to understand Τax liability and taxable entities. Accounting treatment (simple and trilateral transactions). 5. Student will able to examine The method of tax credit. Inflows and outflows. Outflows: tax imposition, tax exemption, tax deduction. 6. Student will able to understand Inflows and outflows related to VAT. Imposition of tax and tax base. Delivery of goods and services. Tax rates. Periodic tax returns. Place of delivery of goods and services and its impact on VAT.