DEPARTMENT OF COMMERCE

Programme Outcomes (PO)

  1. Students are able to gain a thorough basic knowledge in the fundamental of Commerce and Accounting.
  2. Curriculum offers a number of specializations and practical disclosures which would provide the student to face the contemporary challenges in the business activities
  3. Further the students are encouraged with add on value based and job oriented courses which ensure them to the sustained in the organization level.
  4. This program could provide Industries, Banking Sectors, Insurance Companies, Financing companies, Transport Agencies, Warehousing etc., well trained professionals to meet the requirements.
  5. After completing graduation, students can get skills regarding various aspects like Marketing Manager, Selling Manager, over all Administration abilities of the Company.
  6. Capability of the students to make decisions at personal & professional level will increase after completion of this course.
  7. Students can independently start up their own Business.
  8. To prepare the students for preparing higher studies in business like M.Com., M.B.A., and professional Courses like MCA.,C.A., ICWA., ACS.,etc.,
  9. The knowledge of different specializations in Accounting, costing, banking and finance with the practical exposure helps the students to stand in organization.
  10. Students can also get the practical skills to work as accountant, audit assistant, tax consultant, and computer operator as well as other financial supporting services.

Department of   Commerce

Course Outcomes

 Course Name : Financial Accounting I                                            Course Code: 21UCE01

S.No. COURSE OUTCOME PSOs Addressed BLOOMS VERB
CO1 Define the Financial Accounting and Basics Accounting Concepts and Conventions of GAAP(Generally Accepted Accounting Principles)and IAS(International Accounting Standards) 1,2,3,7,8,9 Remember
CO2 Describe the Negotiable Instrument Act, 1881 and its provisions and application of Bank Reconciliation Statement 2,3,4,6,7,9 Understand
CO3 Demonstrate  the provisions of Depreciation as per (AS6)and its applicability 2,4,6,8,9 Apply
CO4 Relating to the statement of Affairs and applications for single entry system and apply for the conversion method 1,2,6,7,8,9 Apply
CO5 Interpret the final accounts of Non-trading Concern and Receipt And Payments Accounts 1,2,3,4,5,6 Apply

Course Name : Business Communication                                        Course Code: 21UCE02

S. NO. COURSE OUTCOME PSOs Addressed BLOOMS VERB
CO1 Concepts and types of Business Communication and Modern Communication Methods 1,2,3,7,8,9 Remember
CO2 Describe the methods of letter writing and preparation of Business letter, Sales letter and Collection letters 2,3,4,6,7,9 Understand
CO3 Demonstrate the provisions of life Insurance, Fire Insurance, Marine Insurance and Banking Correspondence 2,4,6,8,9 Apply
CO4 Different forms of Correspondence and Presentation of Report of Individual Committee 1,2,6,7,8,9 Apply
CO5 Application for jobs, Preparation of Resume and  Interview and Group Dissuasions 1,2,3,4,5,6 Apply

Course Name : Financial Accounting II                                           Course Code: 21UCE03

S. NO. COURSE OUTCOME PSOs Addressed BLOOMS VERB
CO1 Evaluate and the Different types of Branch and Departmental Accounts 1,2,3,7,8,9 Remember
CO2 Describe the Hire Purchase Agreement should State as per Section 4 of the Hire purchase act 1972 and factors influencing the Computation of Claim 2,3,4,6,7,9 Understand
CO3 Applicable in the partner as lien on the Partnership property for expenses incurred by him partnership business 2,4,6,8,9 Apply
CO4 Application of Dissolution of Partnership and Accounts prepared at the time of dissolution 1,2,6,7,8,9 Apply
CO5 Interpretation of Insolvency of a partner and more than one partner and all partners and Interpret piecemeal Distribution 1,2,3,4,5,6 Apply

Course Name : Principles of Management                                      Course Code: 21UCE04

S. NO. COURSE OUTCOME PSOs Addressed BLOOMS VERB
CO1 Introduction to Business Management and need for Management and Management Art and Science 1,2,3,7,8,9 Remember
CO2 Evaluate the Planning process and Types of planning and Planning tools and Techniques 2,3,4,6,7,9 Understand
CO3 Demonstrate the formal and informal Organization and Types of organization and Delegation of authority under Organisation 2,4,6,8,9 Apply
CO4 Relating to the principles of directing and techniques of directing and motivational theories 1,2,6,7,8,9 Apply
CO5 Interpretation of Controlling Process and Controlling Techniques 1,2,3,4,5,6 Apply

Course Name : Company Accounts-I                                               Course Code: 21UCE05

S. NO. COURSE OUTCOME PSOs Addressed BLOOMS VERB
CO1 Identify and describe the various types of shares and their issue 1,2,3,7,8,9 Remember
CO2 Demonstrate the redemption of preference shares and the underwriting of shares and debentures 2,3,4,6,7,9 Understand
CO3 Apply the principles and procedures for the issue and redemption of debentures 2,4,6,8,9 Apply
CO4 Compute the various methods of valuation of goodwill and shares 1,2,6,7,8,9 Apply
CO5 List of items to be taken in the preparation of company final accounts and calculate the managerial remuneration 1,2,3,4,5,6 Apply

Course Name : Business Law                                                                 Course Code: 21UCE06

S. NO. COURSE OUTCOME PSOs Addressed BLOOMS VERB
CO1 Define the term ‘Business Law’ and identify the legal issues in business enterprises 1,2,3,7,8,9 Remember
CO2 Describe the Indian Contract Act, 1872 and its provisions and application 2,3,4,6,7,9 Understand
CO3 Demonstrate the provisions of Sale of Goods Act, 1930 and its applicability 2,4,6,8,9 Apply
CO4 Relate the rights of unpaid seller with the rights of buyer 1,2,6,7,8,9 Apply
CO5 Interpret the Contract of Agency 1,2,3,4,5,6 Apply

Course Name : Business Models                                                           Course Code: 21UCE07

S. NO. COURSE OUTCOME PSOs Addressed BLOOMS VERB
CO1 Define the term ‘Business  and Entrepreneur’ and identify the various business ideas and opportunities 1,2,3,7,8,9 Remember
CO2 Describe the Business plan and explain the return or profit 2,3,4,6,7,9 Understand
CO3 Demonstrate the various financing models and its suitability 2,4,6,8,9 Apply
CO4 Relate the marketing and selling models and interpret the pricing methods 1,2,6,7,8,9 Apply
CO5 Interpret the models for managing the human resources in the business enterprises 1,2,3,4,5,6 Apply

Course Name : Banking and Financial Institutions                              Course Code: 21UCE08

S. NO. COURSE OUTCOME PSOs Addressed BLOOMS VERB
CO1 Define the term ‘Banking’ and identify the classification of banks and its activities. 1,2,3,7,8,9 Remember
CO2 Describe the functions of Indian Commercial Banks and its recent developments. 2,3,4,6,7,9 Understand
CO3 Demonstrate the various functions of Reserve Bank of India (RBI), EPS,EFT, ECS and RTGS 2,4,6,8,9 Apply
CO4 Interpret the role and the various functions performed by the Development Banks. 1,2,6,7,8,9 Apply
CO5 Interpret the models Credit Rating 1,2,3,4,5,6 Apply

Course Name : Industrial Relations                                                        Course Code: 21UCES1

S. NO. COURSE OUTCOME PSOs Addressed BLOOMS VERB
CO1 Describe the concept and scope of Industrial Relations and Trade Union 1,2,3,4,5,6,7,8,9, 10 Remember
CO2 List out the various types of Strikes and Lockouts 1,2,3,4,5,6,7,8,9, 10 Understand
CO3 Develop knowledge on workers’ participation in Management and Collective Bargaining 1,2,3,4,5,6,7,8,9, 10 Apply
CO4 Acquire knowledge and skill on Industrial Relations in Public Enterprises, Absenteeism and Labour Turnover 1,2,3,4,5,6,7,8,9, 10 Apply
CO5 Recollects the various objectives, functions of International Labour Organization 1,2,3,4,5,6,7,8,9, 10 Apply

Course Name : Principles of Commerce                                                Course Code: 21UCEN1

S. NO. COURSE OUTCOME PSOs Addressed BLOOMS VERB
CO1 Define the terms  ‘Commerce’, ‘Business’ and identify the various characteristics of business activity and objectives of business 1,2,3,7,8,9 Remember
CO2 Describe the classification of business activity and the factors to be considered while starting the business 2,3,4,6,7,9 Understand
CO3 Demonstrate the various forms of business organisation 2,4,6,8,9 Apply
CO4 Explain the  types of partnership form of business 1,2,6,7,8,9 Apply
CO5 Interpret the features and types of companies 1,2,3,4,5,6 Apply

Course Name : Company Accounts-II                                                          Course Code: 21UCE09

S. NO. COURSE OUTCOME PSOs Addressed BLOOMS VERB
CO1 Describe the accounting procedures for Amalgamation, Absorption and External Reconstruction. 1,2,3,4,6,7,8,9 Remember
CO2 Explain the concept of Liquidation of Companies and alteration of share capital. 2,3,4,6,7,9 Understand
CO3 Demonstrate the procedures for preparing the consolidate Balance Sheet in the case of Holding Company Accounts. 1,4,8 Apply
CO4 Interpret the various accounting procedures to be followed in the preparation of Banking Companies’ accounts. 3,5,6,8,9 Apply
CO5 Teach how to prepare the Insurance company accounts (Life and Non- Life Insurance) 1,2,3,4,6,7 Apply

Course Name : Company Law                                                                      Course Code: 21UCE10

S. NO. COURSE OUTCOME PSOs Addressed BLOOMS VERB
CO1 Define the term ‘Company Law’ and identify the various types of companies. 1,2,3,7,8,9  

Remember
CO2 Describe the formation of a company and explain the contents of Memorandum, Articles of Association and Prospectus of a company. 2,3,4,6,7,9  

Understand
CO3 Discuss the different types of Shares, Debentures and Stock. 2,4,6,8,9  

Apply
CO4 Understand the meeting and its types and various resolution of a company. 1,2,6,7,8,9  

Apply
CO5 Highlight the qualification, appointment of directors and their rights and duties. 1,2,3,4,5,6  

Apply

Course Name : Stock Exchange and Business Practices                              Course Code: 21UCE11

S. NO. COURSE OUTCOME PSOs Addressed BLOOMS VERB
CO1 Describe the nature of Investment Management and the classification of investments. 2,3,4,6,7,8,9 Remember
CO2 Explain the role of Industrial Securities Market and its functions. 1,2,6,9 Understand
CO3 Demonstrate the intuitional role in the development of Stock Market. 2,3,4,7,8 Apply
CO4 Analyze the Economic, Industry, Company approaches to analysis of securities. 1,2,6,7,8,9 Apply
CO5 Interpret the Technical Analysis of a security. 1,2,3,4,5,6,9 Apply

Course Name : Goods and Services  Tax                                                      Course Code: 21UCE12

S. NO. COURSE OUTCOME PSOs Addressed BLOOMS VERB
CO1 Define the term ‘GST’ and identify the legal issues and applicability of GST in the Indian business society. 1,2,3,7,8,9 Remember
CO2 Describe the Goods and Services Tax, 2017 and its various types of GST. 1,3,5,6,7,8 Understand
CO3 Demonstrate the provisions and valuation relating to levy of tax and its rates. 2,4,6,8,9 Apply
CO4 Explain the registration and its procedure. 1,2,5,7,8,9 Apply
CO5 Interpret the payment and refund under Goods and Services Tax. 1,2,3,4,5,6 Apply

Course Name : Computer Applications in    Accounting and Taxation                                                 Course Code: 21UCES2

 

S.No. COURSE OUTCOME PSOs Addressed BLOOMS VERB
CO1 Practice the creation, alteration and deletion of a company, ledgers, vouchers and stock groups 1,2,3,4,5,8,9,10 Apply
CO2 Experiment passing entries by using various vouchers and reconcile the banking transactions 1,2,3,4,5,6,8,9,10 Apply
CO3 Prepare the various books of accounts and financial statements of a business 1,2,3,4,5,6,7,8,9, 10 Apply
CO4 Employ the provisions of GST towards passing entries of a business transactions 1,2,3,4,5,6,8,9,10 Apply
CO5 Demonstrate the generation of reports and filing of various returns under the GST Act 1,2,3,4,5,8,9,10 Apply

Course Name : Principles of Marketing                                                       Course Code: 21UCEN2

 

S.No. COURSE OUTCOME PSOs Addressed BLOOMS VERB
CO1 Define the term ‘Marketing’ and identify the various concepts of marketing. 1,2,3,4,5,7,8 Remember
CO2 Discuss the various functions of Transport and Storage. 2,3,5,7,9 Understand
CO3 Explain the factors influencing the consumers’ behavior and market segmentation. 1,4,6,8,9 Apply
CO4 Interpret the product mix and pricing Mix. 1,2,6,7,9 Apply
CO5 Demonstrate the consumer protection and the rights of consumers. 1,2,3,4,5,6,8,9 Apply