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.
| Course code | Course name |
| 22UCE01 | 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 |
| 22UCE02 | 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 |
| 22AEC01 | Business Economics |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | Gain knowledge of Basic concepts and Nature of Principles of Business Economics to apply in Business decision making. | Remember |
| CO2 | Grasp the ideas on Demand and supply and influence on determination of Price in the market. | Understand |
| CO3 | Illustrate the short run and Long run cost and their relationship with output and examine the Revenue concepts. | Apply |
| CO4 | Demonstrate the Equilibrium price output determination under perfect and imperfect market conditions. | Apply |
| CO5 | Understand the Economists arguments concerning profit policy and acquaint the Knowledge on features of factors of production inflation, deflation and business cycle and its impact on Economy. | Apply |
| Course code | Course name |
| 22UCE03 | 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 |
| 22UCE04 | 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 |
| 22AEC02 | Indian Economy |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | Understand the basic concept of economic growth and the features of Indian Economy. | Remember |
| CO2 | Be aware of the likely distributional consequences of population growth and thus of conflicting interests with in an Economy. | Understand |
| CO3 | Apply economic reasoning to issues of Agriculture and Impact of Green Revolution, Land reforms, Programmes in Indian Economy. | Apply |
| CO4 | Narrate effectively about role of Industrialisation, New industrial programmes and policies concerting Industrial Development in India. | Apply |
| CO5 | Analyse and Appraise the Trends in India’s Foreign trade. New Economic Policy (LPG) and E-Governance in India. | Apply |
| Course code | Course name |
| 22UCE05 | 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 |
| 22UCE06 | 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 |
| 22UCE07 | 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 |
| 22UCE08 | Banking and Financial Institutions |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | Define the term ‘Banking’ and identify the classification of banks and its activities. | Remember |
| CO2 | Describe the functions of Indian Commercial Banks and its recent developments. | Understand |
| CO3 | Demonstrate the various functions of Reserve Bank of India (RBI), EPS,EFT, ECS and RTGS | Apply |
| CO4 | Interpret the role and the various functions performed by the Development Banks. | Apply |
| CO5 | Interpret the models Credit Rating | 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 |
| 22UCEN1 | 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 | |||
| 22UCE09 | 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 | |||
| 22UCE10 | 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 | ||||
| 22UCE11 | 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 | |||
| 22UCE12 | Goods and Services Tax | |||
| S. NO. | COURSE OUTCOME | BLOOMS VERB | ||
| CO1 | Define the term ‘GST’ and identify the legal issues and applicability of GST in the Indian business society. | Remember | ||
| CO2 | Describe the Goods and Services Tax, 2017 and its various types of GST. | Understand | ||
| CO3 | Demonstrate the provisions and valuation relating to levy of tax and its rates. | Apply | ||
| CO4 | Explain the registration and its procedure. | Apply | ||
| CO5 | Interpret the payment and refund under Goods and Services Tax. | 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 |
| 22UCES2 | 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 | |||
| 22UCEN2 | 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 |
| 22UCE13 | 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 | |
| 22UCE14 | Digital Marketing |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | Recognize the changing dimensions of digital marketing. | Remember |
| CO2 | Understand the forces behind the digital marketing | Understand |
| CO3 | Recognize the significance of digital marketing mix | Apply |
| CO4 | Discriminate the various models of digital marketing | Apply |
| CO5 | Understand the significance of online advertising and its role | Understand |
| Course code | Course name |
| 22UCE15 | 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 |
| 22UCE16 | 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 |
| 22UCEM1 | 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 |
| 22UCEM2 | 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 |
| 22UCEM3 | 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 |
| 22UCEM4 | 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 |
| 22UCES3 | 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 |
| 22UCE17 | 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 |
| 22UCE18 | 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 |
| 22UCEP1 | 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 |
| 22UCEM5 | 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 |
| 22UCEM6 | 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 |
| Course code | Course name |
| 22UCEM7 | 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 |
| 22UCEM8 | 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 |
| 22UCES4 | Computer Applications in Business |
| S. NO. | COURSE OUTCOME | BLOOMS VERB |
| CO1 | · Understand the basic components of computer and areas of applications | Remember |
| CO2 | · Describe how to use MS – Office Applications | Understand |
| CO3 | · Basic knowledge of Editing spreadsheets and the analysis of data using Excel | Apply |
| CO4 | · Enable the students of financial and statistical functions | Apply |
| CO5 | · Know about the MS-Power point and its importance | Apply |