DEPARTMENT OF COMMERCE (COMPUTER APPLICATONS)
Program Educational Objectives (PEOs)
The graduate will
- Possess wide spectrum of managerial skills along with competency building qualities in specific areas of business studies.
- Exercising Professional skills, values, team spirit, and high leadership and to accept the challenges in the Industry and Academics.
- Excel in contemporary knowledge of business with computer application tools like MS Office, Accounting Software (Tally), Visual Basic Programming and developing inclination towards lifelong learning.
Programme Specific Outcomes (PSO)
- Students are able to gain a thorough basic knowledge in the fundamental of Commerce, Accounting and Computer Applications.
- Curriculum offers a number of specializations and practical disclosures which would provide the student to face the contemporary challenges in the business activities.
- Further the students are encouraged with add on value based and job oriented courses which ensure them to the sustained in the organization level.
- This program could provide Industries, Banking Sectors, Insurance Companies, Financing companies, Transport Agencies, Warehousing, Accounting Software etc., well trained professionals to meet the requirements.
- After completing graduation, students can get skills regarding various aspects like Marketing Manager, Selling Manager, and Computer Applications over all Administration abilities of the Company.
- Capability of the students to make decisions at personal & professional level will increase after completion of this course.
- Students can independently start up their own Business.
- To prepare the students for preparing higher studies in business like M.Com.,M.Com(CA).,
- B.A., and professional Courses like MCA.,C.A., CMA., ACS.,etc.,
- The knowledge of different specializations in Accounting, costing, banking and finance with the computer applications practical exposure helps the students to stand in organization.
- 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.
| Course code | Course name |
| 22UBC01 | Financial Accounting – I |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | · Define the Financial Accounting and Basics Accounting Concepts and Conventions of GAAP(Generally Accepted Accounting Principles)and IAS(International Accounting Standards) | Remember |
| CO2 | · Describe the Negotiable Instrument Act, 1881 and its provisions and application of Bank Reconciliation Statement | Understand |
| CO3 | · Demonstrate the provisions of Depreciation as per (AS6)and its applicability | Apply |
| CO4 | · Relating to the statement of Affairs and applications for single entry system and apply for the conversion method | Apply |
| CO5 | · Interpret the final accounts of Non-trading Concern and Receipt And Payments Accounts | Apply |
| Course code | Course name |
| 22UBC02 | Business Communication |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | · Concepts and types of Business Communication and Modern Communication Methods | Remember |
| CO2 | · Describe the methods of letter writing and preparation of Business letter, Sales letter and Collection letters | Understand |
| CO3 | · Demonstrate the provisions of life Insurance, Fire Insurance, Marine Insurance and Banking Correspondence | Apply |
| CO4 | · Different forms of Correspondence and Presentation of Report of Individual Committee | Apply |
| CO5 | · Application for jobs, Preparation of Resume and Interview and Group Dissuasions | Apply |
| Course code | Course name |
| 22ABC01 | Business Application Software |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | · Understand the basic concepts computer applications using MS-Office applications for the business transactions. | Remember |
| CO2 | · Aware and apply various statistical tools available in Ms-excel for the business enterprise transactions. | Apply |
| CO3 | · To gain knowledge making effective presentation for the business meeting using power point presentation. | Understand |
| CO4 | · Describe the report creation through MS Access | Understand |
| CO5 | · Discriminate the web page creation in MS Front page. | Apply |
| Course code | Course name |
| 22UBC03 | Financial Accounting- II |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | · Evaluate and the Different types of Branch and Departmental Accounts | 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 | Understand |
| CO3 | · Applicable in the partner as lien on the Partnership property for expenses incurred by him partnership business | Apply |
| CO4 | · Application of Dissolution of Partnership and Accounts prepared at the time of dissolution | Apply |
| CO5 | · Interpretation of Insolvency of a partner and more than one partner and all partners and Interpret piecemeal Distribution | Apply |
| Course code | Course name |
| 22UBCP1 | Computer Applications in Business |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | · Understand the basic concepts computer applications using MS-Office applications for the business transactions. | Understand |
| CO2 | · Create customers list using mail merge for sending letters to the respondents at a time. | Apply |
| CO3 | · Aware and apply various statistical tools available in Ms-excel for the business enterprise transactions. | Apply |
| CO4 | · To gain knowledge making effective presentation for the business meeting using power point presentation. | Understand |
| CO5 | · Prepare a payroll for employee database of an organization | Apply |
| Course code | Course name |
| 22ABC02 | Data Base Management System |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | · Understand the basic concepts of data system, data base architecture and storage structures of the data | Understand |
| CO2 | · Understand the relation database and structureSQL Query Language | Remember |
| CO3 | · Aware about intermediate SQL and relation algebra. | Understand |
| CO4 | · To gain knowledge on data base design for knowing the detailed description of the data. | Understand |
| CO5 | · Aware about data base system architecture. | Apply |
| Course code | Course name |
| 22UBC04 | Company Accounts-I |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | Identify and describe the various types of shares and their issue | Remember |
| CO2 | Demonstrate the redemption of preference shares and the underwriting of shares and debentures | Understand |
| CO3 | Apply the principles and procedures for the issue and redemption of debentures | Apply |
| CO4 | Compute the various methods of valuation of goodwill and shares | Apply |
| CO5 | List of items to be taken in the preparation of company final accounts and calculate the managerial remuneration | Apply |
| Course code | Course name |
| 22UBC05 | Business Law |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | Define the term ‘Business Law’ and identify the legal issues in business enterprises | Remember |
| CO2 | Describe the Indian Contract Act, 1872 and its provisions and application | Understand |
| CO3 | Demonstrate the provisions of Sale of Goods Act, 1930 and its applicability | Apply |
| CO4 | Relate the rights of unpaid seller with the rights of buyer | Apply |
| CO5 | Interpret the Contract of Agency | Apply |
| Course code | Course name |
| 22UBC06 | Business Models |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | Define the term ‘Business and Entrepreneur’ and identify the various business ideas and opportunities | Remember |
| CO2 | Describe the Business plan and explain the return or profit | Understand |
| CO3 | Demonstrate the various financing models and its suitability | Apply |
| CO4 | Relate the marketing and selling models and interpret the pricing methods | Apply |
| CO5 | Interpret the models for managing the human resources in the business enterprises | Apply |
| Course code | Course name |
| 22UBC07 | Fundamentals of Computer and Tally |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | Understand the basic concepts about hardware and software components and data retrieval from various areas of business. Recall and remember the different types of computers available in business industries. | Remember |
| CO2 | Aware of different programming and machine level languages and steps to develop computer programmes. | Understand |
| CO3 | Practice the creation, alteration and deletion of a company, ledgers, vouchers and stock, Experiment passing entries by using various vouchers and reconcile the banking transactions | Apply |
| CO4 | groups Prepare the various books of accounts and financial statements of a business | Apply |
| CO5 | Employ the provisions of GST towards passing entries of a business transactions and Demonstrate the generation of reports and filing of various returns under the GST Act | Apply |
| Course code | Course name |
| 22ASTC1 | Business Statistics – I |
| S. No. | Course Outcome | Blooms Verb |
| CO1 | Explain scope, limitations and data collections. | Remember to Apply |
| CO2 | Understand the data in table and represent the data in diagrams and graphs. | Remember to Evaluate |
| CO3 | Analyse the measures of central tendency and dispersion. | Analyze, Evaluate
|
| CO4 | Analyze and solve the LPP using graphical method. | Analyze to Create
|
| CO5 | Construct LPP Models for given circumstances. | Understand, Create |
| Course code | Course name |
| 22UBCN1 | Principles of Commerce |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | Define the terms ‘Commerce’, ‘Business’ and identify the various characteristics of business activity and objectives of business | Remember |
| CO2 | Describe the classification of business activity and the factors to be considered while starting the business | Understand |
| CO3 | Demonstrate the various forms of business organisation | Apply |
| CO4 | Explain the types of partnership form of business | Apply |
| CO5 | Interpret the features and types of companies | Apply |
| Course code | Course name | ||
| 22UBC08 | Company Accounts-II | ||
| S. NO. | COURSE OUTCOME | BLOOMS VERB | |
| CO1 | Describe the accounting procedures for Amalgamation, Absorption and External Reconstruction. |
Remember |
|
| CO2 | Explain the concept of Liquidation of Companies and alteration of share capital. |
Understand |
|
| CO3 | Demonstrate the procedures for preparing the consolidate Balance Sheet in the case of Holding Company Accounts. |
Apply |
|
| CO4 | Interpret the various accounting procedures to be followed in the preparation of Banking Companies’ accounts. |
Apply |
|
| CO5 | Teach how to prepare the Insurance company accounts (Life and Non- Life Insurance) |
Apply |
|
| Course Code | Course name | ||
| 22UBC 09 | Company Law | ||
| S. NO. | COURSE OUTCOME | BLOOMS VERB | |
| CO1 | Define the term ‘Company Law’ and identify the various types of companies. |
Remember |
|
| CO2 | Describe the formation of a company and explain the contents of Memorandum, Articles of Association and Prospectus of a company. |
Understand |
|
| CO3 | Discuss the different types of Shares, Debentures and Stock. |
Apply |
|
| CO4 | Understand the meeting and its types and various resolution of a company. |
Apply |
|
| CO5 | Highlight the qualification, appointment of directors and their rights and duties. |
Apply |
|
| Course code | Course name | ||
| 22UBC 10 | Stock Exchange and Business Practices | ||
| S. NO. | COURSE OUTCOME | BLOOMS VERB | |
| CO1 | Describe the nature of Investment Management and the classification of investments. | Remember | |
| CO2 | Explain the role of Industrial Securities Market and its functions. | Understand | |
| CO3 | Demonstrate the intuitional role in the development of Stock Market. | Apply | |
| CO4 | Analyze the Economic, Industry, Company approaches to analysis of securities. | Apply | |
| CO5 | Interpret the Technical Analysis of a security. | Apply | |
| Course code | Course name |
| 22UBCP2 | Computer Applications in Accounting and Taxation |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | Practice the creation, alteration and deletion of a company, ledgers, vouchers and stock groups | Apply |
| CO2 | Experiment passing entries by using various vouchers and reconcile the banking transactions | Apply |
| CO3 | Prepare the various books of accounts | Apply |
| CO4 | Prepare the final reports of business concern | Apply |
| CO5 | Employ the provisions of GST towards passing entries of a business transactions | Apply |
| Course code | Course name |
| 22ASTC2 | Business Statistics – II |
| S. No. | Course Outcome | Blooms Verb |
| CO1 | Understand the methods of studying trends and tendencies in data. | Remember to Apply |
| CO2 | Measure the trend and identify its type and construct seasonal indices | Remember to Evaluate |
| CO3 | Understand the methods of analyzing Time series | Analyze, Evaluate |
| CO4 | Construct weighted and unweighted index numbers | Analyze, Evaluate |
| CO5 | Analyze the optimum schedule and assignment schedule | Apply to Evaluate |
| Course code | Course name | ||
| 22UBC N2 | Principles of Marketing | ||
| S. NO. | COURSE OUTCOME | BLOOMS VERB | |
| CO1 | Define the term ‘Marketing’ and identify the various concepts of marketing. |
Remember |
|
| CO2 | Discuss the various functions of Transport and Storage. |
Understand |
|
| CO3 | Explain the factors influencing the consumers’ behavior and market segmentation. |
Apply |
|
| CO4 | Interpret the product mix and pricing Mix. |
Apply |
|
| CO5 | Demonstrate the consumer protection and the rights of consumers. |
Apply |
|
| Course code | Course name |
| 22UBC11 | Cost Accounting |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | · Enable the students to remember the various concepts of cost accounting and its applications | Remember |
| CO2 | · Understand the process of recording the material purchase and maintaining the inventory system | Understand |
| CO3 | · Understand the various methods of calculating the labour cost and the incentive plans | Understand |
| CO4 | · Analyze the classification of overhead expenses and computation of machine hour rate | Analyze |
| CO5 | · Understand the process costing system | Understand |
| Course code | Course name |
| 22UBC12 | Income Tax Law and Practice – I |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | · Define the basic concepts of Income Tax | Remember |
| CO2 | · Interpret the Residential Status of Assessee and Incidence of Tax Liability | Understand |
| CO3 | · Calculate the Income under the head Salaries | Apply |
| CO4 | · Compute the Income under the House Property | Apply |
| CO5 | · Compute the Income under the head Capital Gain | Apply |
| Course code | Course name |
| 22UBC13 | Software Development with Visual Programming |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | · Define the basic concepts of visual basic | Remember |
| CO2 | · Interpret the properties of command button | Understand |
| CO3 | · Compute the Format Functions | Apply |
| CO4 | · Compute the Functional procedures using arrays | A`pply |
| CO5 | · Demonstrate the DAO object model | Apply |
| Course code | Course name |
| 22UBC14 | Principles of Management |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | · Introduction to Business Management and need for Management and Management Art and Science | Remember |
| CO2 | · Evaluate the Planning process and Types of planning and Planning tools and Techniques | Understand |
| CO3 | · Demonstrate the formal and informal Organization and Types of organization and Delegation of authority under Organisation | Apply |
| CO4 | · Relating to the principles of directing and techniques of directing and motivational theories | Apply |
| CO5 | · Interpretation of Controlling Process and Controlling Techniques | Apply |
| Course code | Course name |
| 22UBCM1 | Organizational Behaviour |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | · Remember the various Theories of Personality | Remember |
| CO2 | · Understand the concepts of motivation and organizational culture | Understand |
| CO3 | · Understand the various types of leadership and quality of work life | Understand |
| CO4 | · Understand the various management of conflicts in an organization | Understand |
| CO5 | · Remember transactional analysis and organizational effectiveness | Remember |
| Course code | Course name |
| 22UBCM2 | Export-Import Finance |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | · Acquire the basic knowledge various source of finance such as long term , medium term and short term | Remember |
| CO2 | · Examine various procedure for pre shipment and pro shipment procedure | Understand |
| CO3 | · Excel the knowledge about various methods of payment for import business | Apply |
| CO4 | · Evaluate the different procedure for obtaining the long-term finance | Apply |
| CO5 | · Understand the development of Foreign Trade | Understand |
| Course code | Course name |
| 22UBCM3 | Business Finance |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | · Remember the financial goals and its functions | Remember |
| CO2 | · Understand the techniques of capital budgeting and importance of cost of capital | Understand |
| CO3 | · Understand the various theories of capital structure and measurement of leverages | Understand |
| CO4 | · Apply the various methods of dividend policies | Apply |
| CO5 | · Understand the factors determining the requirement of working capital | Understand |
| Course code | Course name |
| 22UBCM4 | Business Environment |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | · Remember the various factors that affecting the environment to the business | Remember |
| CO2 | · Understand the structure of economy | Understand |
| CO3 | · Understand the economic and political environment | Understand |
| CO4 | · Understand the concept and significant of technological environment | Understand |
| CO5 | · Understand Business and Society, Business and Culture and Social Responsibilities of Business | Understand |
| Course code | Course name |
| 22UBCS3 | Modern Office Management |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | · Remember the principles, scope, procedure and systems followed in an modern office | Remember |
| CO2 | · Understand the office layout, office safety and working environment | Understand |
| CO3 | · Understand the importance of office furniture and office machines | Understand |
| CO4 | · Understand the essentials of good filing system and its methods | Understand |
| CO5 | · Apply modernization of mail transmission and communication | Apply |
| Course code | Course name |
| 22UBC15 | Management Accounting |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | · Understand the basic concepts and their applications in the area of Management Accounting | Remember |
| CO2 | · Understand the knowledge about the ratio analysis and its importance | Understand |
| CO3 | · Understand the management accounting techniques that facilitates managerial decisions-making | Understand |
| CO4 | · Basic knowledge of budgetary control and its importance | Apply |
| CO5 | · Basic knowledge of preparing report to the top management | Apply |
| Course code | Course name |
| 22UBC16 | Income Tax Law & Practice II |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | · Calculate the Income under the head Profits and Gains of Business or Profession | Apply |
| CO2 | · Compute the Income under the head Other Sources | Apply |
| CO3 | · Illustrate the Aggregation of Income, Set-off and carry forward of losses and Deduction under chapter VIA | Apply |
| CO4 | · Compute the Total Income of an Individual | Apply |
| CO5 | · Explain the PAN and role of Income tax Authorities | Understand |
| Course code | Course name |
|
22UBCP3 |
Commerce Practical |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | · Filling up of various forms used in business enterprises | Remember |
| CO2 | · Understand the various forms filled in Banking transactions | Understand |
| CO3 | · Acquire the knowledge in filling up of various forms used in cooperative societies | Apply |
| CO4 | · Apply the knowledge of preparation of Agenda and Minutes of Meetings | Apply |
| CO5 | · Knowledge of using filling up forms in LIC and Preparation of an advertisement copy etc. | Apply |
| Course code | Course name |
| 22UBCM5 | E-Commerce |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | · Remember the basic concepts of E-Commerce | Remember |
| CO2 | · Understand the objectives of EDI and EDI Applications in business | Understand |
| CO3 | · Knowledge of using the internet and E-Marketing etc. | Apply |
| CO4 | · Apply the knowledge on EPS of modern commercial transactions | Apply |
| CO5 | · Be aware of the IT Act, security risks and multimedia | Apply |
| Course code | Course name |
| 22UBCM6 | Entrepreneurial Development |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | · Remember the various factors that influencing the entrepreneurship traits | Remember |
| CO2 | · Understand the Business Plan | Understand |
| CO3 | · Understand the Women Entrepreneurship and its role | Understand |
| CO4 | · Understand the prospects and problems of SSI | Understand |
| CO5 | · Remember various financial institutions and its role in the development of entrepreneurship in Tamil Nadu | Remember |
| Course code | Course name |
| 22UBCM7 | Auditing |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | · Gain knowledge on different types of auditing in an organization | Remember |
| CO2 | · Acquire knowledge on procedure for conducting audit, audit programme and fundamental principles for internal check | Understand |
| CO3 | · Instill the knowledge on the verification techniques of assets, liabilities and its valuation for internal and external audit | Apply |
| CO4 | · Understand the share capital and share transfer audit and its provisions | Apply |
| CO5 | · Understand how to use software and the computerization of information system | Understand |
| Course code | Course name |
| 22UBCM8 | Financial Services |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | · Describe the various financial services and its importance | Remember |
| CO2 | · Know about the role of stock exchange in India | Understand |
| CO3 | · Understand the mutual fund scheme | Apply |
| CO4 | · Explain the basic knowledge of Housing Finance and procedure for granting loans | Apply |
| CO5 | · Understand the factoring and venture capital finance | Apply |
| Course code | Course name |
| 22UBCS4 | Values and Ethics for Business |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | · Recognize organization challenges to ethical behavior | Remember |
| CO2 | · Evaluate common beliefs about ethics | Understand |
| CO3 | · Especially common beliefs about the role of values and ethics for business | Apply |
| CO4 | · Outcome knowledge about the various norms | Apply |
| CO5 | · Understand the impact of consumer goods and services especially the Consumer Protection Act, 1986 | Apply |