DEPARTMENT OF COMMERCE
Programme Outcomes (PO)
- Students are able to gain a thorough basic knowledge in the fundamental of Commerce and Accounting.
- 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 etc., well trained professionals to meet the requirements.
- After completing graduation, students can get skills regarding various aspects like Marketing Manager, Selling Manager, 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.B.A., and professional Courses like MCA.,C.A., ICWA., ACS.,etc.,
- The knowledge of different specializations in Accounting, costing, banking and finance with the 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.
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 |