Bachelor of Commerce Course Outcomes

The Bachelor of Commerce (B.Com) course is designed to equip students with a deep understanding of commerce, finance, and business principles. Here are some key outcomes:

Key Skills Developed:

- Analytical skills: Students develop strong analytical skills, enabling them to interpret financial data, identify trends, and make informed decisions.

- Financial management: B.Com graduates learn financial management techniques, including budgeting, forecasting, and financial analysis.

- Accounting and taxation: Students gain a solid understanding of accounting principles, taxation laws, and financial reporting.

- Leadership and management: The course helps students develop leadership and management skills, preparing them for roles in business and industry.

- Communication and problem-solving: B.Com graduates develop strong communication and problem-solving skills, enabling them to effectively convey ideas and resolve complex business problems ¹.

Career Opportunities:

- Accountant: B.Com graduates can pursue careers in accounting, financial analysis, and taxation.

- Financial analyst: Students can work as financial analysts, providing insights and recommendations to businesses and organizations.

- Business consultant: B.Com graduates can work as business consultants, helping organizations improve their operations and strategy.

- Banking and finance: Students can pursue careers in banking, finance, and insurance, working in roles such as investment banking, asset management, or risk management.

- Entrepreneurship: The course prepares students to start their own businesses, providing a solid foundation in business principles and practices.

Program Outcomes:

- Knowledge and understanding: B.Com graduates gain a deep understanding of commerce, finance, and business principles.

- Practical skills: Students develop practical skills in financial management, accounting, and taxation.

- Critical thinking: The course helps students develop critical thinking skills, enabling them to analyze complex business problems and develop effective solutions.

- Communication and teamwork: B.Com graduates learn to communicate effectively and work collaboratively in teams

SEMESTER-I

COURSE 1

FUNDAMENTALS OF COMMERCE

Learning Outcomes: At the end of the course, the student will able to Identify the role commerce in Economic Development and Societal Development. Equip with the knowledge of imports and exports and Balance of Payments. Develop the skill of accounting and accounting principles. They acquire knowledge on micro and micro economics and factors determine demand and supply. An idea of Indian Tax system and various taxes levied on in India. They will acquire skills on web design and digital marketing.

COURSE 2:

BUSINESS ORGANIZATION

Learning outcomes: After completing this course a student will have: Ability to understand the concept of Business Organization along with the basic laws and norms of Business Organization. The ability to understand the terminologies associated with the field of Business Organization along with their relevance and to identify the appropriate types and functioning of Business Organization for solving different problems. The application of Business Organization principles to solve business and industry related problems and to understand the concept of Sole Proprietorship, Partnership and Joint Stock Company etc.

SEMESTER-II

COURSE 3:

FINANCIAL ACCOUNTING

Learning Outcomes: At the end of the course, the student will able to identify transactions and events that need to be recorded in the books of accounts. Equip with the knowledge of accounting process and preparation of final accounts of sole trader. Develop the skill of recording financial transactions and preparation of reports in accordance with GAAP. Know the difference between Joint Ventures and Consignment. Critically examine the balance sheets of a sole trader for different accounting periods. Design new accounting formulas & principles for business organizations.

COURSE 4:

BUSINESS MANAGEMENT

Learning Outcomes: At the end of the course, the student will able to; Understand the concept of Business Management along with the basic laws and norms. Able to understand the terminologies associated with the field of Business Management and control along with their relevance. and to identify the appropriate method and techniques of Business Management for solving different problems. They apply basic Business Management principles to solve business and industry related problems and to understand the concept of Planning, Organizing, Direction, Motivation and Control etc.

SEMESTER-III

COURSE 5:

ADVANCED ACCOUNTING

Learning Outcomes: At the end of the course, the student will able to; Understand the concept of Non-profit organizations and its accounting process, Comprehend the concept of single-entry system and preparation of statement of affairs, Familiarize with the legal formalities at the time of dissolution of the firm, Prepare financial statements for partnership firm on dissolution of the firm and Employ critical thinking skills to understand the difference between the dissolution of the firm and dissolution of partnership.

COURSE 6:

INCOME TAX

Learning Outcomes: At the end of the course, the student will able to; Acquire the complete knowledge of the tax evasion, tax avoidance and tax planning, Understand the provisions and compute income tax for various sources, Grasp amendments made from time to time in Finance Act, Compute total income and define tax complicacies and structure and Prepare and File IT returns of individual at his own.

COURSE 7:

BUSINESS LAW

Learning Outcomes: At the end of the course, the student will able to; Understand the legal environment of business and laws of business, Highlight the security aspects in the present cyber-crime scenario, Apply basic legal knowledge to business transactions, Understand the various provisions of Company Law, Engage critical thinking to predict outcomes and recommend appropriate action on issues relating to business associations and legal issues and Integrate concept of business law with foreign trade.

COURSE 8:

BANKING THEORY AND PRACTICE

Learning Outcomes: At the end of the course, the student will able to; Understand the basic concepts of banks and functions of commercial banks. Demonstrate an awareness of law and practice in a banking context. Engage in critical analysis of the practice of banking law. Organize information as it relates to the regulation of banking products and services. Critically examine the current scenario of Indian Banking system. Formulate the procedure for better service to the customers from various banking innovations.

SEMESTER-IV

COURSE 9:

CORPORATE ACCOUNTING

Learning Outcomes: At the end of the course, the student will able to; Understand the Accounting treatment of Share Capital and aware of process of book building, Demonstrate the procedure for issue of bonus shares and buyback of shares, Comprehend the important provisions of Companies Act, 2013 and prepare final accounts of a company with Adjustments, Participate in the preparation of consolidated accounts for a corporate group Understand analysis of complex issues, formulation of well-reasoned arguments and reaching better conclusions and Communicate accounting policy choices with reference to relevant laws and accounting standards.

COURSE 10:

COST AND MANAGEMENT ACCOUNTING

Learning Outcomes: At the end of the course, the student will able to; Understand various costing methods and management techniques, Apply Cost and Management accounting methods for both manufacturing and service industry, Prepare cost sheet, quotations, and tenders to organization for different works, Analyze cost-volume-profit techniques to determine optimal managerial decisions, Compare and contrast the financial statements of firms and interpret the results and Prepare analysis of various special decisions, using relevant management techniques.

COURSE 11:

AUDITING

Learning Outcomes: At the end of the course, the student will able to; Understanding the meaning and necessity of audit in modern era, Comprehend the role of auditor in avoiding the corporate frauds, Identify the steps involved in performing audit process, Determine the appropriate audit report for a given audit situation, Apply auditing practices to different types of business entities and Plan an audit by considering concepts of evidence, risk and materiality

SEMESTER-V

COURSE 12:

ADVERTISING AND MEDIA PLANNING

Learning Outcomes: At the successful completion of the course students are able to: Understand the role of advertising in business environment and understand the legal and ethical issues in advertising. Acquire skills in creating and developing advertisements and understand up-to-date advances in the current media industry. Acquire the necessary skills for planning and advertising media campaign.

COURSE 12:

STOCK MARKETS

Learning Outcomes: By the completion of the course, the students will be able to Expose to theory and functions of the Share Market in Financial Sector as job careers and 2. Study the functioning of capital markets and create awareness among the public. Acquire knowledge on operations of Share Market and Research skills and involve in activities of Mutual Funds and stock market firms. Enhance their skills by practicing in preparation of accounting statements.

COURSE 13:

CUSTOMER RELATIONSHIP MANAGEMENT

Learning Outcomes: On successful completion of this course, the students will be able: To be aware of the nuances of customer relationship and to analyze the CRM link with the other aspects of marketing. To impart the basic knowledge of the Role of CRM in increasing the sales of the company and to make the students aware of the different CRM models in service industry.To make the students aware and analyze the different issues in CRM.

COURSE 13:

STOCK MARKETS ANALYSIS

Learning Outcomes: By the completion of the course, the students are able to Expose to theory and functions of the monetary and Financial Sector as job careers and Study the functioning of local Capital markets. Create awareness among the public by giving reporting after analysis and Acquire knowledge on operations of Share Market and Research skills. Enhance their skills by involving activities of Share Market analysis

COURSE 14:

DIGITAL MARKETING

Learning Outcomes Upon successful completion of the course students will be able to; Analyze online Micro and Macro Environment and Design and create website. Discuss search engine marketing and Create blogs, videos, and share

COURSE 14:

ADVANCED CORPORATE ACCOUNTING

Learning Outcomes After completing the course, the student shall be able to: Understand Corporate Accounting environment and record transactions related to Purchase of Business, Amalgamation and Reconstruction. Analyze the situations of Purchase of Business and Liquidation and create formulas and calculations relating to Amalgamation, Internal Reconstruction and Holding company accounts. Acquire skills of Accounting Procedure of Advanced Corporate Accounting Environment.

COURSE 15:

SERVICE MARKETING

Learning Outcomes Upon successful completion of the course the student will be able to; Discuss the reasons for growth of service sector and examine the marketing strategies of Banking Services, insurance and education services. Review conflict handling and customer Responses in services marketing. Describe segmentation strategies in service marketing and Suggest measures to improve services quality and their service delivery.

COURSE 15:

SOFTWARE SOLUTIONS TO ACCOUNTING

Course Learning Outcomes After completing the course, the student shall be able to: Understand the technical environment of accounting software and highlight the major accounting software in India. Apply basics of accounting software into business firms for accounting transactions. Understand the various versions of Tally and other software and integrate the concept of different accounting software for accounting purpose. Design new approaches for use of accounting software environment.

COMMERCE - Course Outcomes