Commerce

PROGRAMME OUTCOME

PROGRAMME OUTCOME FOR B.COM

On the successful completion of the B.com Programme:

PO-1: Students are able to gain a thorough basic knowledge in the fundamental of Commerce and Accounting.

PO-2: Curriculum offers a number of specializations and practical disclosures which would provide the student to face the contemporary challenges in the business activities

PO3: To meet the growing needs of the business society, there is greater demand for sound development of commerce education.

 

PROGRAMME OUTCOME FOR MASTERS OF COMMERCE (M.COM)

 

PO1: Help to equip and train Post Graduate students to accept the challenges of business world by providing opportunities for study and analysis of advanced commercial and business methods and processes.

PO2: It will help to develop independent logical thinking and facilitate personality development.

PO3: It help to equip the students to seek suitable careers in management and entrepreneurship.

PO4: It will enable to acquaint the students with significance of research in business.

PO5: Help to impart skills regarding methods of data collection and their interpretations.

PO6: Students will be able to develop communication and analytical skills.


 

Course Learningoutcomes (CLO)

Department ofCommerce

Government TulsiCollege, Anuppur (M.P.)

 

 

Class: B.COM.1st Year

Course Code: C1-COMA1T

Course Title: FinancialAccounting (PAPER 1)

Course Type: Core

CourseLearning Outcomes: Successful completion of this course, the student will beable to:

1.       Acquireconceptual knowledge of basics of accounting.

2.       Identifyevents that need to be recorded in the accounting records.

3.       Developthe skill of recording financial transactions and preparation of reports inaccordance with GAAP.

4.       Describethe role of accounting information and its limitations.

5.       Equipwith the knowledge of accounting process and preparation off in a accounts ofsole trader.

6.       Identifyand analyze the reasons for the difference between cash book and pass bookbalances.

7.       Recognizecircumstances providing for increased exposure to errors and frauds.

 

 

 

Class: B.COM.1st Year

Course Code: C1 COMA 27

Course Title: Business regulatory Framework (PAPER 2)

Course Type: Core

Course LearningOutcomes:

Theoutcome of this course is to provide the students with practical legalknowledge of general business law issues. To Understand the Essentials of AValid Contract, The Laws Of The Act, Consideration And The Various Modes OfDischarge Of A Contract To Explain the Various Laws with Regard to The Sale ofGoods and Performance of a Sale Contract and Remedial Measures, to Familiarizethe Students with The Various Law with Regard to Consumer Protection in IndiaAnd the Functions of Various Consumer Forumsand, to Understand the Meaning andThe Various Legislations with Regard to The Cyber Laws.

 

Class: B.COM   Year: IYear

Course Code:  C1-COMA 2T

Course Title: BUSINESS ORGANIZATION AND COMMUNICATION

Course Type: Minor

 

Course learningoutcomes (CLO)

Aftercompletion of this course it is expected that the student shall understand thebasics of the business and will able to imbibe how any business can beorganized successfully. The chapter’s related communication shall be able toelucidate how communication plays an important role in modern businessscenario.

Class: B.COM   Year: IYear

Course Code: CI-COMC2T

Course Title: Banking and Insurance

Course Type: Elective

CourseLearning Outcomes: The successful completion of this course shall enable thestudent:

1.       To understand Banking andinsurance services for the economic growth of a country and importance for theentire business procedure.

2.       To understand the bankingsystem, banking procedure, practical banking, etc.

3.       To understand the Insurancesystem, insurance procedure, regulation of banking and insurance.

4.       They also shall be capable toearn employment in the field of banking and insurance.

 

Class: B.COM   Year: IYear

Course Code: V1-COM-FINT

Course Title: FINANCIAL SERVICES AND INSURANCE

Course Type: Vocational

CourseLearning outcomes (CLO): After studying this Course, the Student will be ableto;

1.       Understand the functions ofBanking and Insurance services.

2.       Know about and able toperform various financial services such as Banking, Investment Advisory, WealthManagement, Mutual     Funds, InsuranceConsultancy, Stock Market, Capital Restructuring, Portfolio Management etc.

3.       Enhances knowledge about thelegal and regulatory aspects of Banking & Insurance.

4.       Aware about the financialderivatives.

5.       Develop skills to work infinancial and insurance services.

ExpectedJob Role / career opportunities: Financial Consultant

Class: B.Com Second year

Course Code: C2-COMA1T

Course Title: CORPORATE ACCOUNTING

Course Type: Major

CourseLearning Outcomes: After completion of the course, learners will be able to:

1.An understanding of the regulatory environment in which the companies areformed and operate.

2.A solid foundation in accounting and reporting requirements of the CorporationsAct and Accounting Standards.

3.Describe the rationale, merits, and demerits of issuing bonus shares for acompany.

4.Prepare financial statements (Profit & Loss Account, Balance Sheet, etc.)using online software.

5.Prepare balance sheet after Internal Reconstruction of company.

6.Analyze the case study of major amalgamations of companies in India.

7.Describe the process of e-filing of annual reports of companies.

 

 

 

 

Class: B.Com Second year

Course code: C2-COMA2T

Course Title: Cost Accounting

Course Type: Major

CourseLearning Outcomes (CLO)

Thissubject of cost accounting is very important to make the student of commercesubject self-reliant, students from its study :-

1.To know the principles, concepts, benefits, utility of cost accounting.

2.In the event of setting up your own industry, being self-sufficient in costaccounting, you will be able to acquire knowledge of the methods of materialissue, control and labor payment.

3.Will be expert in finding out unit cost, finding tender price, finding contractcost and finding profit.

4.Develop decision making ability through marginal cost analysis, standard costanalysis.

5.Will be able to get employment as a cost analyst in small, big business houses.

 

 

 

 

 

Class: B.Com Second year

Course Code: C2-COMB2T

Course Title: BUSINESS STATISTICS

Course Type: Minor

CourseLearning Outcomes: At the end of the course, students should be able to:

1.Apply a basic knowledge of statistics to business disciplines;

2.Develop the ability to analyze and interpret data to provide meaningfulinformation to assist in management decision making activities;

3.Apply appropriate graphical and numerical descriptive statistics for differenttypes of data;

4.Apply probability rules and concepts relating to discrete and continuous randomvariables to answer questions within a business context;

5.Explain and interpret a variety of hypothesis tests to aid decision making in abusiness context;

6.Use simple/multiple regression models to analyze the underlying relationshipsbetween the variables.

 

 

 

 

Class: B.Com Second year

Course Code: C2COMD2T

Course Title: Principle of Management

Course Type: Elective for Commerce faculty

CourseLearning Outcomes: On having completed this course student should be able to:

1.Demonstrate understanding of the role of managers in an organization.

2.Summarize the elementary concepts, principles and theories of management.

3.Examine the managerial functions having an impact on the organizationaleffectiveness.

4.Identify the contemporary issues and challenges in management.

5.Develop ethical workplace practices.

6.Appraise the sources of influence to inspire the actions of otherorganizational members and evaluate the best control methods.

 

 

 

 

 

 

Class: B.Com 3rd year

Course Code: C3COMB1D

Course Title: Marketing Management

Course Type: DSE (Discipline Specific Elective)

CourseLearning Outcomes (CLO): On having completed this course student should be ableto:

1.To understand the role of marketing within society and within an economicsystem.

2.To learn the vital role of marketing within a firm and the necessaryrelationships between marketing and the other functional areas of business.

3.To consider the various decision areas within marketing and the tools andmethods used by marketing managers for making decisions.

4.To learn key marketing principles and terminology. Because this is a surveycourse, there is an emphasis on basic terminology and concepts.

5.To appreciate how a marketing perspective is important in your own personal andprofessional development.

 

 

 

Class: B.Com 3rd year

Course Code: C3COMB2D

Course Title: Human Resource Management

Course Type: DSE (Discipline Specific Elective)

CourseLearning Outcomes: On having completed this course student should be able to:

1.To have an understanding of the basic concepts, functions and processes ofhuman resource management 2. To be aware of the role, functions and functioningof human resource department of the organizations.

3.To Design and formulate various HRM processes such as Recruitment, Selection,Training, Development, Performance appraisals and Reward Systems, CompensationPlans and Ethical Behaviour.

4.To integrate the knowledge of HR concepts to take correct business decisions.

5.Evaluate the developing role of human resources in the global arena.

6.To Outline the nature and sources of conflict and explain the differentstrategies and approaches used in the resolution of conflict.

 

 

 

 

 

Class: B.Com 3rd year

Course Code: C3COMA2T

Course Title: Income Tax for Business

Course Type: Minor

CourseLearning Outcomes (CLO): On having completed this course student should be ableto:

1.To understand the basic concepts and definitions of Income from Business andProfession.

2.Students who complete this course will be able to computation of total incomeand tax liability.

3.To describe how the provisions in the Business tax and law can be used for taxplanning.

4.To Assess companies' provisions and rules.

5.To develop ability to calculate taxable income of firms, cooperative societiesand charitable trust.

6.To update the students with latest development in the subject of Businesstaxation.

7.To acquire knowledge about the submission of Income Tax Return, Advance Tax,Tax deducted at Source, Tax Collection Authorities.

8.To prepare students Competent enough to take up to employment in Tax planner.

9.To Understand the provisions Relating to appeals, Revision, Penalties andprosecutions. Tax Administration.

 

 

 

Class: B.Com 3rd year

Course Code: C3COMH2T

Course Title: Investment Management

Course Type: Elective for Commerce faculty

CourseLearning Outcomes (CLO): On having completed this course student should be ableto:

1.Understand the characteristics of different financial assets such as moneymarket instruments, bonds, and stocks, and how to buy and sell these assets infinancial markets.

2.Understand the benefit of diversification of holding a portfolio of assets, andthe importance played by the market portfolio.

3.To know how to apply different valuation models to evaluate fixed incomesecurities, stocks, and how to use different derivative securities to managetheir investment risks.

4.Students will be able to develop investment policy statements for institutionaland individual investors. 5. Students will be able to understand and applyethical standards in the investment profession.

 

 

 

Class: B.Com 4th year (Honors)

Course Code: C4COMA1T

Course Title: CostAnalysis & Control

Course Type: Core-1

CourseLearning Outcomes (CLO): On having completed this course student should be ableto:

1.To understand the concept of Cost, Inventory Contol and Overheads Accounting

2.To understand the determination cost of product/service

3.To understand the learning about fixed and variable cost and its impact onprofit as well as decision making

4.To understand about types and preparation of budget

5.To understand the various standards cost of materials, labour and overheads

 

 

Class: B.Com 4th year (Honors)

Course Code: C4COMA2T

Course Title: AdvancedAccounting

Course Type: Core-2

 

CourseLearning Outcomes (CLO): On having completed this course student should be ableto:

1.To develop an understanding of the theory of probability, rules of probabilityand probability distributions.

2.To comprehend the decision-making process under uncertainty using statisticaltools.

3.To become aware of the concepts in sampling, sampling distributions andestimation.

4.To understand the meaning and process of hypothesis testing includingone-sample and two-sample tests.

5.To appreciate the importance and application of non-parametric tests inhypothesis testing.

6.To apply correlation and regression analysis including both simple and multiplecorrelation and regression in the real-life case situations using availablesoftware packages.

 

 

 

 

 

 

 

 

Class: B.Com 4th year (Honors)

Course Code: C4COMA1D

Course Title: OrganisationalBehaviour

Course Type: DSE-1

CourseLearning Outcomes (CLO): On having completed this course student should be ableto:

1.       To know the concept oforganizational behavior and understand the role of managers.

2.       Applying group dynamics andleadership qualities in an organization.

3.       Analyzing best managementpractices around the world

4.       Evaluating emerging trends incorporate structure, strategy and culture.

5.       To create perception andmotivations for employees in an organization.

6.       To analyze and comparedifferent models used to explain individual behavior.

7.       Identifying the processesused in developing communication and resolving conflicts.

8.       Explaining group dynamics anddemonstrating the skills needed to work in groups (team building).

9.       To identify differentleadership styles and the role of leaders in the decision-making process.

 

Class: B.Com 4th year (Honors)

Course Code: C4COMA2D

Course Title: FunctionalManagement

Course Type: DSE-2

CourseLearning Outcomes (CLO): On having completed this course student should be ableto:

1.The student will develop a basic understanding about, utility and workingsystem of functional management in Indian Scenario.

2.Students will learn and gain a comprehensive understanding of financialmanagement, financial planning and financial planning and capitalization

3.Students will acquire knowledge about various concepts of marketing management,marketing mix, advertising management, sales promotion and Modern MarketingConcepts.

4.The student will learn the process of recruitment, selection and training ofemployees.

5.Students will acquire knowledge about various concepts of marketing management,marketing mix, advertising management, sales promotion and Modern MarketingConcepts.

6.Students will learn and develop their skills and knowledge of personnelmanagement, manpower planning, sources of recruitment, selection, training anddevelopment and formulation of effective personnel management methods.

7.The students will come to know about the concept of production management,production planning and process of new product development.

 

 

Class: M.com 1st Sem.

Course Title: Management concept

CourseLearning Outcomes (CLO):

1.To help the students gain understanding of the functions and responsibilitiesof managers.

2.To provide them tools and techniques to be used in the performance of themanagerial job.

3.To enable them to analyze and understand the environment of the organization.

4.To help the students to develop cognizance of the importance of managementprinciples.

5.  Understand the complexities associated withmanagement of human resources in the organizations and integrate the learningin handling these complexities.

.

 

Class: M.com 1st Sem.

Course Title: Business Environment

CourseLearning Outcomes (CLO):

1.To make students aware of about various external and internal factors thatimpact business.

2.To understand the economic, cultural, legal and political issues associatedwith national and international business.

3.To develop skills on strategies formulation to effectively cope-up withEnvironmental challenges.

4.To acquaint students with the issues of domestic and global environment inwhich business has to operate, and to relate the impact of environment onbusiness in an integrated manner.

5.To give an exposure to important commercial and industrial laws.

 

 

Class: M.com 1st Sem.

Course Title: Advanced Accounting

CourseLearning Outcomes (CLO):

1.To make the students acquire the conceptual knowledge of advanced accounting.

2.To equip the students with the knowledge of accounting process and preparationof partnership accounts.

3.To increase the knowledge about the application of accounting knowledge inspecial business activities.

4.To envisage the skills of preparation of Royalty Accounts, and other advancedissues of accounting.

 

Class: M.com 1st Sem.

Course Title: Cost Analysis & Control

CourseLearning Outcomes (CLO):

1.To understand the conceptual framework of cost accounting and its application.

2.To understand the importance of variance analysis in controlling materialexpenses.

3.To learn the basic of process costing and its uses.

4.Understand the concept cost accounting, examine its usefulness in controllingcost.

 

 

Class: M.com 2nd Sem.

Course Title: Corporate Legal Framework

CourseLearning Outcomes (CLO):

1.To provide an overview of important laws that has a bearing on the conduct ofbusiness in India.

2.To examine the various legal forms that a business entity can take and therelative advantages and disadvantages of each of these forms.

 

 

Class: M.com 2nd Sem.

Course Title: Organizational Behaviour

CourseLearning Outcomes (CLO):

1.To help the students to develop cognizance of the importance of humanbehaviour.

2.To enable students to describe how people behave under different conditions andunderstand why people behave as they do.

3.To provide the students to analyze specific strategic human resources demandsfor future action.

4.To enable students to synthesize related information and evaluate options forthe most logical and optimal solution such that they would be able to predictand control human behaviour and improve results.

 

 

Class: M.com 2nd Sem.

Course Title: Advance Statistical Analysis

CourseLearning Outcomes (CLO):

Upon successful completion of this course,students will be able to:
• Apply statistical methods and hypothesis testing to business problems.
• Learn the details and complexities of Analysis of Variance (ANOVA).
• Learn some of the details and complexities of Multiple Regression.

 

 


Class: M.com 2nd Sem.

Course Title: Functional Management

CourseLearning Outcomes (CLO):

1.        The ability and confidence to tackle commonpractical financial problems of business.

2.        Understand the dynamics of marketing inbusiness.

3.        Apply the theoretical marketing concepts tothe practical situations.

4.        Understand and apply the management function: Planning organizing,staffing, directing and controlling.

5.        Incorporate themselves in the changing environment of HRM.

6.        Understand the historical background of modern industry and theProduction function.

 

 

 

 

Class: M.com 3rd  Sem.

Course Title: Managerial Economics

CourseLearning Outcomes (CLO):

•Apply the knowledge of the mechanics of supply and demand to explain working ofmarkets.

•Describe how changes in demand and supply affect markets.

•Understand the choices made by a rational consumer.

•Explain relationships between production and costs.

•Define key characteristics and consequences of different forms of markets.

 

 

Class: M.com 3rd  Sem.

Course Title: Tax Planning & Management

CourseLearning Outcomes (CLO):

1.Understand and remember the concept and computation of tax liability ofcompanies.

2.Apply, analyze and evaluate the tax implications in taking business decisions.

3.Analyze and evaluate the impact of taxation on trade off of financialdecisions.

4.Evaluate and create independently, undertake corporate tax planning.

 

 

Class: M.com 3rd  Sem.

Course Title: Entrepreneurship Skill Development

CourseLearning Outcomes (CLO):

1.Understand and develop various skills required for organizing and carrying out entrepreneurialactivities.

2.Develop the ability to understand and analyze various business situations.

3.Develop the ability to analyze various risks in the market and apply the copingstrategies.

4.Develop the ability of converting an idea into a business proposition.

 

 

Class: M.com 3rd  Sem.

Course Title: Accounting for Managerial Decision

CourseLearning Outcomes (CLO):

1.This course is designed to help the student increase their knowledge concerningManagerial Accounting and its importance in managing risk, implementingstrategy through planning, budgeting and forecasting, and decision support.

2.Upon completion of the course, the student will have an understanding ofessential management tools for decision making purposes with a businessenvironment.

 

 

 

 

 

Class: M.com 4th Sem.

Course Title: Advertising & Sales Management

CourseLearning Outcomes (CLO):

Uponcompleting requirements for this course, the student will be able to:

A.Explain use of advertising and sales management as a marketing tool.

B.Describe advertising and sales management appeals.

C.Explain appropriate selection of media.

D.Discuss means of testing effectiveness of advertising and sales promotion.

 

Class: M.com 4th Sem.

Course Title: Consumer Behaviour

CourseLearning Outcomes (CLO):

1.         Understand the consumer behaviour and their buying process.

2.        Able to explain the basic concepts andmodels of consumer behavior.

3.        Able to analyze the effects ofpsychological, socio-cultural and demographic factors on the consumer decisionprocess with their results.

4.        Able to distinguish the relationshipbetween consumer behavior and marketing practices.

5.        Able to define the importance of consumerbehavior for businesses.

 

Class: M.com 4th Sem.

Course Title: Rural & Agricultural Marketing

CourseLearning Outcomes (CLO):

1.        Gain Conceptual knowledge about rural marketing withspecial reference to Indian context.

2.        Understand the Rural market distribution.

3.        Know about the consumer behaviour and trends in Ruralmarketing&Agricultural Marketing.

 

Class: M.com 4th Sem.

Course Title: International Marketing

CourseLearning Outcomes (CLO):

1.        Analyze about international marketing, itsopportunities and promotional policies of the governments to augment trade.

2.        Gain in-depth knowledge on Export – procedure &documentation, product planning and policy, Pricing, Distribution, Promotionand Financing

 

Class: M.com 4th Sem.

Course Title: Project Report

CourseLearning Outcomes (CLO):

1.        Study on an Empirical research topic.

2.        Gain exposure while doing survey.

3.        Expand their knowledge base with literature review onthe current topic.

4.        To apply research test to various problems pertainingto research area.

UG COURSE OUTCOME

link https://gtcanuppur.ac.in/Content/153_97_commerce%20ug%20course%20outcome.pdf

PG COURSE OUTCOME

link https://gtcanuppur.ac.in/Content/152_97_commerce%20pg%20course%20outcome.pdf