Department of Commerce Programme Specific Outcomes (Degree wise) (Learning Outcome/ Acquisition) Course Outcome

Transcription

1 Department of Commerce Programme Specific Outcomes (Degree wise) (Learning Outcome/ Acquisition) PSO1 An inclination towards lifelong learning and acquiring contemporary knowledge. PSO2 students have a plethora of choices to pursue professional courses such as CA, M.COM, MBA, CMA, BAT, ICWA, CS, MIB, MFA etc. PSO3 Student will be able to pursue their career in teaching and research. PSO4 The students will be ready for employment in functional areas like accounting, taxation, banking, insurance and corporate law. PSO5 Ability to work in teams with enhanced communication and inter-personal skills. Course Outcome Department: B.Com (General) Year: I Semester: I Subject Name: Financial Accounting Subject Code: CPZ1A CO1 Described various accounting concepts and double entry system of book keeping. CO2 Understands on how to deal with adjustments in Final accounts and also about preparation of accounting books for Non-Profit Organization. CO3 Acquired knowledge on various types of errors and on how to rectify those errors. CO4 Describe about preparation of Bank Reconciliation statement. CO5 Calculation of Depreciation under Straight line and Write down value method. CO6 Determination of insurance claim on fire accident. CO7 Determination of profit / loss under Statement of affairs and Conversion method for the concerns having singly entry system of book keeping.

2 Department: B.Com (General) Year: I Semester: I Subject Name: Business Communication Subject Code: CPZ1B CO1 CO2 CO3 CO4 CO5 Described about principles of effective communication. Classifying the different kinds of business letters and its purpose. Acquired knowledge about requirement of different types of correspondence and how to write the same. Analyses and preparation of reports & minutes of meeting. Described different forms of communication, its importance & need Fax, etc. Department: B Com (General) Year: I Semester: I Subject Name: Business Economics Subject Code: CDZ1A CO1 Understand the scope and importance of business economics. CO2 Describe about demand, supply concepts and demand forecasting. CO3 Understand the concept of law of diminishing marginal utility and indifference curve. CO4 Describe about variable proportion, law of returns to scale, BEP and economies of scale. CO5 Understand about market structure and Price and output determination of different market.

3 Department: B.Com (General) Year: I Semester: II Subject Name: Advanced Financial Accounting Subject Code: CPZ2A CO1 Described about preparation of branch accounts, inter branch and head office accounts. CO2 Acquired knowledge on preparation of departmental accounts with respect to apportionment of overheads. CO3 Calculation of interest on hire purchase and installment system. CO4 Described about new profit sharing ratio and calculation of profit during admission of a new partner and retirement of partner. CO5 Computing the accounting treatment during death of a partner and dissolution of a partner. Department: B.Com (General) Year: I Semester: II Subject Name: Principles of Management Subject Code: CPZ2B CO1 Described about different management theories Taylor & Fayol. CO2 Acquired knowledge on scientific management F.W.Taylor. CO3 Understands about PODSCORB. CO4 Described about different concept like staffing, departmentation & delegation. CO5 Understands about co-ordination & controlling. Department: B Com (General) Year: I Semester: II Subject Name: Indian Economy Subject code: CDZ2A CO1 CO2 CO3 CO4 CO5 Understand the Economic development and economic growth. Describe about poverty, population and unemployment. Acquired knowledge about the agriculture and Public distribution System. Describe about the small scale, large scale and cottage industries. Understand about the 1 to 12 th five year planning in India.

4 Department: B.Com (General) Year: II Semester: III Subject Name: Corporate Accounting Subject Code: CPZ3A CO1 Acquired knowledge on issue of shares. CO2 Understand the knowledge on issue of debentures. CO3 Describe the calculation of profits prior to incorporation and company final accounts. CO4 Understand the accounting treatment for valuation of goodwill & shares. CO5 Analyse the alterations of share capital. Department: B.Com (General) Year: II Semester: III Subject Name: Business Law Subject Code: CPZ3B CO1 Understand the legal rules regarding contract. CO2 Knowledge on rules necessary for legal enforcement. CO3 Awareness of rules regarding signing of the contract. CO4 Describe about different kinds of performances of the contract. CO5 Identification of rules and regulations of sale of goods act. Department: B.Com (General) Year: II Semester: III Subject Name: Banking Theory Law And Practice Subject Code: CPZ3C CO1 Understand and aware about the process of banking. CO2 Comprehend the knowledge about growth of the Indian banking system. CO3 Describe the functions of RBI. CO4 Grasp about E-Banking in detail. CO5 Describe about negotiable instruments and Endorsement.

5 Department: B.Com (General) Year: II Semester: III Subject Name: Marketing Subject Code: CPZ3D CO1 Understand the concept of marketing and various types of market. CO2 Knowledge on segmentation of market and Consumer behaviour. CO3 Analyses of marketing mix and pricing strategies. CO4 Classification of channels of distribution and promotional activities. CO5 Awareness on recent trends used by the marketers and Consumer Protection act. Department: B.Com (General) Year: II Semester: III Subject Name: Business Statistics Subject Code: CDZ3A CO1 Understand Meaning and concepts of Statistics and different methods of presentation of Statistical data. CO2 Classification of different measures of central tendency and variations. CO3 Computation of simple correlation and regression which is comparing more than one set of data. CO4 Analysis the causes of variations in Time series. CO5 Application of statistics in business and economics. Department: B.Com (General) Year: II Semester: IV Subject Name: Advanced Corporate Accounting Subject Code: CO1 Computation of HRA, accounting price level changes and inflationary accounting. CO2 Analyse and preparation on bank accounts. CO3 Understand the Computation of insurance accounts. CO4 Describe about amalgamation, absorption & external reconstruction. CO5 Calculation of liquidators final statement.

6 Department: B.Com (General) Year: II Semester: IV Subject Name: Company Law Subject Code: CO1 Classification of different types of Joint Stock Companies. CO2 Understanding memorandum of association, Articles of association and Prospectus. CO3 Knowledge on share capital, borrowing powers of companies. CO4 Awareness about meeting and resolutions passed. CO5 Understand winding up of the company. Department: B.Com (General) Year: II Semester: IV Subject Name: Financial Services Subject Code: CO1 Understand the meaning and importance of financial services. CO2 Describe about merchant banking, capital market & role of SEBI. CO3 Acquired knowledge about leasing and hire purchase. CO4 Awareness on venture capital, credit rating & consumer finance. CO5 Understand about mutual funds and institutions involved. Department: B.Com (General) Year: II Semester: IV Subject Name: Business Taxation Subject Code: CO1 Understand and aware about tax system in India. CO2 Describe the Central excise duty on taxation. CO3 Identify the characters of customs duty. CO4 Understand about central sales tax act. CO5 Imparted knowledge on VAT and its importance.

7 Department: B.Com (General) Year: II Semester: IV Subject Name: Elements Of Operation Research Subject Code: CO1 Describe the Concept of Operation Research. CO2 Analyse the various techniques of solving problem. CO3 Calculation of LPP and its limitations. CO4 Applications of LPP in business and the students will be able to solve Problems using simplex method. CO5 Computation of transportation problem and application of Game theory. Department: B.Com (General) Year: III Semester: V Subject Name: Cost Accounting Subject Code: BPZ5A CO1 Understand the concepts of cost accounting and to expertise in presenting cost center & profit center. CO2 Proficiency in preparing cost sheet with & without stock adjustment. CO3 Gain expert knowledge on Materials cost and its methodologies. CO4 Computation of wages under different methods of wage payment. CO5 Explore in depth knowledge on classification of overheads.

8 Department: B.Com (General) Year: III Semester: V Subject Name : Practical Auditing Subject Code: BPZ5B CO1 Described about the concept of auditing, types and methods of auditing. CO2 Acquired knowledge about vouching of cash & credit transaction, verification of assets & liabilities. CO3 Described about preparation of different methods & auditors responsibility regarding depreciation & reserves. CO4 Comprehend the knowledge about appointment of different types of auditor, their rights and duties. CO5 Acquired knowledge about audit in EDP environment. Department: B.Com (General) Year: III Semester: V Subject Name: Entrepreneurial Development Subject Code: BPZ5C CO1 Acquired knowledge about entrepreneur & intrapreneur and their functions. CO2 Described about functions of development banks, commercial banks and service institutes. CO3 Gained facts on feasibility study, project report and tools of appraisal. CO4 Acquired knowledge on role of government in organizing EDP and phases of EDP. CO5 Imparted knowledge about economic growth and entrepreneurial development. Also gained about problems faced by women entrepreneurs.

9 Department: B.Com (General) Year: III Semester: V Subject Name: Financial Management Subject Code: BPZ5D CO1 Learn the concept of financial management with different sources. CO2 Elicit knowledge on theories of capital structures MM theory. CO3 Understand and analysis the cost of capital and WACC. CO4 Acquired knowledge to calculate dividend under Gordon & Walters dividend policies. CO5 Calculation of working capital requirement and components of working capital requirement. Department: B.Com (General) Year: III Semester: V Subject Name: Income Tax Subject Code: BVZ5A CO1 Impart knowledge on the provisions of Income tax law and practice and make students compute the assessment practices under the various heads of income. CO2 Acquire knowledge about taxation, Rates of tax & Residential status. CO3 Described about the provisions of salary income, House property & business or profession and their computation. CO4 Enhance assessment of Individuals filing of returns and PAN. CO5 Understand the concept of deductions under the section 80C.

10 Department: B.Com (General) Year: III Semester: VI Subject Name : Advanced Cost Accounting Subject Code: BPZ6A CO1 Described about the concept of advanced costing. CO2 Acquired knowledge on process costing. CO3 Acquired knowledge to analyse and interpret the contract costing. CO4 Described to evaluate the job costing and batch costing. CO5 Calculation of unit costing of all the overheads. Department: B.Com (General) Year: III Semester: VI Subject Name: Management Accounting Subject Code: BPZ6B CO1 Understand about the concept of management tools. CO2 Understands about different methods of analysis tools. CO3 Acquired knowledge about preparation of fund flow and cash flow statements. CO4 Described about different concept in preparation of difference types of budgets - Cash, variable etc. CO5 Imparted knowledge on capital budgeting and decision making technique.

11 Department: B.Com (General) Year: III Semester: VI Subject Name: Business Environment Subject Code: BPZ6C CO1 Describe the concept of different types of environment. CO2 Gained knowledge on business and strategic decision. CO3 Acquired knowledge on provisions of Indian constitution pertaining to business. CO4 Comprehend the knowledge about the social responsibility of business. CO5 Acquired knowledge about GDP, Financial environment, RBI stock exchange, IDBI, NBFC. Department: B.Com (General) Year: III Semester: VI Subject Name: Income Tax II Subject Code: BVZ6A CO1 Impart knowledge on the provisions of Income tax law and practice and make students compute the assessment practices under the various heads of income. CO2 Acquired knowledge in provisions of capital gain and income from other sources. CO3 Describe the calculation of clubbing of income and set off and carry forward of losses. CO4 Comprehend the knowledge about the concept of deductions under the section 80C to 80U. CO5 Understand about income tax authorities CBDT and assessment procedure

12 Department: B.Com (General) Year: III Semester: VI Subject Name: Human Resource Management Subject Code: BVZ6B CO1 Imparted the concept of human resource management. CO2 Knowledge on different methods of training. CO3 Acquired knowledge on components of remuneration and welfare & social security measures. CO4 Comprehend the knowledge about Trade union industrial disputes & settlements. CO5 Describe about Human resource audit