B.Com Outcomes

B.Com. Programme Outcomes

The students will be able to

PO 1: acquire comprehensive knowledge of Marketing, Human Resource Management, Business and Corporate Law, Economics, Finance, Accounting, Management, Tax and several other branches of Commerce that includes Investment, Insurance, and Banking.
PO 2: develop and strengthen theoretical and applied aspects of commerce for preparing the students for higher education and research.
PO 3: equip with professional, inter personal, presentation and entrepreneurial skills to meet the requirements of business sector.
PO 4: enhance the analytical and decision making skills of the students which can help them in solving business problems in a dynamic environment.
PO 5: exercise professional skills, values, team spirit, and leadership to meet the challenges of life and business.

Programme Specific Outcomes

PSO 1: Students will be able to demonstrate progressive learning of various tax issues and tax forms related to individuals as well as demonstrate knowledge in setting up a computerized set of accounting books
PSO 2: Students will learn relevant financial accounting career skills, applying both quantitative and qualitative knowledge to their future careers in business.
PSO 3: Leaners will gain thorough systematic and subject skills within various disciplines of commerce, business, accounting, economics, finance, auditing and marketing. PSO 4: Learners will be able to prove proficiency with the ability to engage in competitive exams like CA, CS, ICWA and other courses.

Course Outcomes Semester-I Paper

BCG 103 Financial Accounting

Students will be able to-

CO 1: understand the practical and theoretical knowledge of financial accounting.
CO 2: understand the applicability of accounting concepts, principles and conventions.
CO 3: apply the knowledge to prepare financial statements by understanding different capital and revenue items
CO 4: solve problems relating to final accounts of sole proprietor and various business agreements.

Paper: BCG 104 Business Organisation

Students will be able to-

CO 1: define different forms of organization and comparison of different business forms
CO 2: demonstrate various stock market operations, investors protection and its regulatory authorities.
CO 3: compare the nature, effect and causes of business combinations and its importance to industrial growth.
CO 4: explain the social responsibilities of the business and business ethics.

Paper: BCG 105 Business Communication

Students will be able to-

CO 1: understand the concept of communication in the business environment.
CO 2: Develop knowledge and skills in business writing.
CO 3: apply skills for effective interpersonal communications
CO 4: explain useful tips and strategies for clear communication and thus, assists in securing a good job coupled with carrier advancement in future.

Paper: BCG 106 Business Statistics

Students will be able to-

CO 1: understand meaning of statistics, basic statistical concepts and relevance of statistics in business.
CO 2: understand, calculate and interpret descriptive statistics such as measures of central tendency, dispersion, asymmetry, correlation, regression analysis, time series analysis and index numbers.
CO 3: understand and apply probability theory and theoretical probability distributions in business.
CO 4: develop understanding of various types of probability and non-probability sampling techniques and their selection for drawing sample.

Semester-II Paper: BCG 203 Advance Financial Accounting

Students will be able to-

CO 1: apply their theoretical knowledge in practical working by learning tally – account creation and data entry.
CO 2: outline the important provisions of Partnership Act, 1932 with regard to preparation of its final accounts.
CO 3: solve various problems regarding maintenance of partnership accounts with special regard to its reconstitution.
CO 4: demonstrate the different methods of depreciation as a means of knowing true value of asset.
CO 5: solve accounting problems of small business through various systems of accounting.

Paper: BCG 204 Commercial Law

Students will be able to-

CO 1: understand the formation of a legally valid contract for a business.
CO 2: develop requisite skills to understand various case studies.
CO 3: analyze the real life case studies for practical applicability of legal rules.
CO 4: integrate the knowledge of commercial laws in business world.

Paper: BCG 205 Business Economics

Students will be able to-

CO 1: understand the concept of demand, law of demand, calculate and interpret elasticity of demand and develop knowledge regarding its significance in business, trade and government policies.
CO 2: understand and determine consumers’ equilibrium.
CO 3: interpret and evaluate equilibrium of producers under different markets conditions.
CO 4: identify various market structures and discuss their implications for resource allocation
CO 5: differentiate between micro and macro concepts and objectives of economy.
CO 6: understand concept of national income, judge its importance apply and interpret different methods of measurement of national income in different sectors.

Paper: BCG 206 Functional Management

Students will be able to-

CO 1: demonstrate their conceptual skills, understanding and application of principles and functions of management.
CO 2: develop skills and ability to work in groups to achieve organizational goals and ability to lead teams.
CO 3: demonstrate their ability in applying the managerial concepts in real time problems.
CO 4: make a choice to adopt management as profession in future.

Semester-III Paper: BCG 303 Corporate Accounting

Students will be able to-

CO 1: recall the basic accounting treatment of companies studied in SSC II.
CO 2: understanding of accounting treatment of various aspects of Companies, Banking Companies and Insurance Companies.
CO 3: apply this knowledge in solving practical questions of accounting.
CO 4: analyze the accounting information of the companies.

Paper: BCG 304 Company Law

Students will be able to-

CO 1: identify the principles of corporate law covered in the course.
CO 2: analyze the policy issues underpinning the corporate laws covered in the course.
CO 3: access, use, interpret complex statutory material to resolve corporate law problems and issues.
CO 4: apply the critical thinking required to bring about solutions to complex corporate law problems.

Paper: BCG 305 Financial Management

Students will be able to-

CO 1: to remember and understand both the theoretical & practical role of financial management in business corporations.
CO 2: analyse risk within context of financial decision making.
CO 3: analyse the different sources of finance and their cost.
CO 4: evaluate different sources of finance as well as investment proposals while deciding on optimal capital structure as well as while utilizing the funds raised in the business.

Paper: BCG 306 International Business

Students will be able to-

CO 1: understand the basic concepts of international finance, marketing and also the various environments in which international businesses operate.
CO 2: illustrate the unique issues and challenges faced by firms involved in international activities.
CO 3: analyse the risks and opportunities dispensed for global businesses and develop practical approach to frame effective strategies and take good business decisions.
CO 4: relate the impact of legal and regulatory compliance on a firm’s trade inventiveness.

Paper: BCG 307 Business Environment

Students will be able to-

CO 1: define and understand the various nuances of the business environment.
CO 2: understand the role of environmental factors on the conduct of business in the country.
CO 3: identify the government rules & regulations affecting the business organizations and latest amendments in the current Budgets.
CO 4: appraise the data relating to various economic Policies & economic planning of India since inception.

Semester-IV Paper: BCG 403 Goods and Service Tax

Students will be able to-

CO 1: explain the constitutional aspects and implementation of GST in India.
CO 2: list and analyse the benefits of Goods and Service tax.
CO 3: identify the taxable event under Goods and Service tax.
CO 4: assess the liability of paying Goods and Service tax.

Paper: BCG 404 Industrial Law

Students will be able to-

CO 1: understand the various laws relating to industrial environment.
CO 2: develop skills to apply the knowledge of various laws relating to factory, trade unions and workers’ rights in real life situations.
CO 3: interpret the important causes and impact of industrial disputes.
CO 4: compile the important provisions of the working of Factories in India as per Law.

Paper: BCG 405 Principles and Practices of Banking and Insurance

Students will be able to-

CO 1: have comprehensive knowledge of the Indian banking and insurance structure.
CO 2: understand the various functions, rules and regulations of central & commercial Banks; and the Insurance Act 1938, LIC Act 1956, GIC Act 1972 & IRDA Act 1999.
CO 3: apply this knowledge effectively being as bank’s customer and searching out the suitable insurance policy for them.

Paper: BCG 406 Cost Accounting

Students will be able to-

CO 1: understand basic concepts of cost accounting
CO 2: apply knowledge to solve practical problems and take managerial decisions
CO 3: determine total cost and profit of product/service/contract costing/process costing and formulate proposals
CO 4: analyze the reasons of variance in estimated and actual cost to minimize losses and maximize profits

Semester-V Paper: BCG 503 Management Accounting

Students will be able to-

CO 1: have knowledge about- how to infer financial statements and then make use of the same inferences to support a decision.
CO 2: relate and classify various sources of raising funds along with plans to attain profit maximization.
CO 3: find and summarize appropriate information to construct the report to be provided to different users for taking effective decision.
CO 4: show the relationship of authority and responsibility and prove that ultimate responsibility cannot be avoided.

Paper: BCG 504 Direct Tax Law

Students will be able to-

CO 1: understand and acquire knowledge of basic concepts of Income tax and sources of income
CO 2: apply knowledge to solve practical problems and calculate tax liability
CO 3: determine Tax incidence on the basis of residential status
CO 4: identify and comply with the relevant provisions of the Income Tax Act and do tax planning

Paper: BCG 505 Auditing

Students will be able to-

CO 1: summarize the auditing standards and the general procedures required in conducting an audit
CO 2: understand the knowledge about appointment, rights, duties and responsibility and liabilities of an auditor.
CO 3: demonstrates the knowledge, skills, and attitudes to help them understand the various types of audit as well as the other current developments in auditing.
CO 4: analyse the processes involved in auditing as well as various audit tests and other assurance services.

Paper: BCG 531 Computer Based Accounting

Students will be able to:

CO 1: identify the crucial role played by computers in accounting and business.
CO 2: analyze the policy issues concerning accounting software that is being used by business entities.
CO 3: develop knowledge regarding comparison of manual & computerized accounting.
CO 4: apply techniques of accounting packages for preparation of accounting statements.

Paper: BCG 532 E-Commerce

Students will be able to-

CO 1: have a comprehensive understanding of the E-Commerce, current and emerging business models, and the technology and infrastructure underpinnings of the business.
CO 2: apply E-Commerce concepts to help business grow.
CO 3: make innovative use of the E-Commerce to have competitive advantage over others.

Semester-VI Paper: BCG 603 Operations Research

Students will be able to-

CO 1: have knowledge of concepts and tools of Operations Research.
CO 2: utilize analytical thought process to help develop modeling.
CO 3: understand mathematical techniques used in various areas of research.
CO 4: apply these techniques constructively to make effective business decisions.

Paper: BCH 604 Corporate Governance

Students will be able to-

CO 1: understand the influence of corporate governance system on the performance of an organisation.
CO 2: discuss the moral and social responsibility dimensions of corporate governance after studying the concepts of whistle blowing, credit rating and insider trading
CO 3: compare the recommendations of various committees which depict the evolution of corporate governance.
CO 4: They will be able to critically apply understanding of corporate governance in real–world contexts and to develop the skills to build good leaders while following business ethics.