Main Content
Department of Commerce
The Department of Commerce was established in 1983 with the vision of striving towards continuous academic excellence, with a strong emphasis on women empowerment and enhancing students’ prospects for advanced studies and overseas employment. Over the past three decades, the Department has grown significantly and has expanded into diverse areas of academic pursuit, with a current student strength of over 1,000.
The Department adopts diverse teaching methodologies to help students develop a wide range of skill sets and social responsibilities, which are essential in Commerce education.
Vision
To strive towards continuous academic excellence and enhance students’ prospects for advanced studies, overseas employment, and responsible citizenship.
Mission
To mould students into graduates who can successfully thrive in a competitive business environment with a strong sense of social responsibility.
Educational Philosophy
"Knowledge is power. Information is liberating. Education is the premise of progress, in every society, in every family."
Courses Offered
Undergraduate Programmes (B.Com):
- B.Com
- B.Com Accounting and Finance
- B.Com Human Resource and Marketing
- B.Com Professional Courses
- B.Com with CA (Focus on Indian CA)
- B.Com ACCA (Focus on UK CA)
- B.Com CMA – US (Focus on Management Accounting and Cost Accounting)
B.Com with Industry Integration:
- B.Com with US Taxation (in association with Ernst & Young Global Ltd)
- B.Com with BPM (in association with Tata Consultancy Services)
- B.Com with Data Analytics (in association with Infosys Ltd)
Add-On Courses
“Technology can become the wings that allow students to fly farther and faster than ever before.”
- Tally
- Advanced Tally
- MS Excel
- Advanced MS Excel
- Power BI
- Business Analytics
Best Practices
Business Lab
Pioneered in 2004 as the first of its kind under Bangalore University, providing practical exposure and motivating students to apply theoretical concepts to real-life business situations.
Students’ Association
Akanksha, our student association, organizes annual fests and community activities, providing a platform for creative, leadership, and organizational skill development. View Report
E-Cell
Inaugurated in 2019, this SHG-based initiative focuses on women empowerment, capacity building, and nurturing budding entrepreneurs with regular workshops and lectures.
Career Development
Comprehensive programmes offering work-based learning and essential skills required for students to progress in their chosen professional paths.
Academic Initiatives
- Budget Discussion: Annual analysis and panel discussions on Union Budget trends.
- Guest Lectures: Expert sessions on personality development, Accounts, and Finance. View Report
- Webinars: SDG-themed series educating on global climate and economic challenges. View Report
- Industrial Talk: Bridging the gap between academia and industry expectations. View Report
- Industrial Visit: Annual exposure to real-time large scale business operations. View Report
Achievements
CA Foundation Cleared: Hanika P, Lavanya V, Yoganethra G (II Year B.Com)
CA Intermediate Cleared: Varsha T, Deepti Abhinaya, Bhavana N (III Year B.Com)
Academic Honours: Akshatha S. Rao (M.Com) cleared the KSET Examination in 2025.
Ms. Usha T earned her Doctorate degree in the year 2025.
Dr. Abhinandan N designed four patents in the year 2025.
Syllabus
| Title | Download |
|---|---|
| B.Com syllabus I & II (NEP) | Download |
| B.Com syllabus III & IV (NEP) | Download |
| B.Com syllabus V & VI (NEP) | Download |
| B.Com A & F syllabus V & VI (NEP) | Download |
| B.Com syllabus I & II (SEP) | Download |
| B.Com syllabus III & IV (SEP) | Download |
| M.Com syllabus | Download |
Course Outcome
Course Outcome
B.Com
SEMESTER I
1.3 Financial Accounting
CO 1. Prepare Bank Reconciliation Statement of a Sole trading concern.
1.3 Financial Accounting
CO2. Draft a Hire Purchase Agreement and calculate Interest on amount due.
1.3 Financial Accounting
CO3. Prepare Departmental Accounts of a company after the data collection
1.3 Financial Accounting CO 4. Understand the concept of bills of exchange, discounting and dishonor of bills
1.4 Company Law and Secretarial Practice
CO1. Prepare Agenda of a meeting and Minutes of Meeting
1.4 Company Law and Secretarial Practice
CO 2. Discuss the annual report of a company.
1.4 Company Law and Secretarial Practice
CO3. List the CSR activities of a few companies
1.4 Company Law and Secretarial Practice
CO 4. Understand the role of a Company Secretary
1.5 Marketing Management
CO 1. Identify core concepts of marketing
1.5 Marketing Management
CO 2. Identify the role of advertising and sales promotion in marketing a product
1.5 Marketing Management
CO3. Identify marketing mix strategies of a business
1.5 Marketing Management
CO4. Apply knowledge on current trends and practices in marketing product.
1.6 Business Organisation and Management
CO1. Make presentations of types of business organization
1.6 Business Organisation and Management
CO2. Prepare an Organisation structure and analyse the suitability of different structure to different organisations.
1.6 Business Organisation and Management
CO3. Understand different styles of leadership
1.6 Business Organisation and Management
CO 4. Analyze cases on individual behaviour, attitude and communication
1.7 Methods and Techniques for Business Decisions
CO 1. Ability to calculate of EMI
1.7 Methods and Techniques for Business Decisions
CO2. Application of matrix in business problems
1.7 Methods and Techniques for Business Decisions
CO 3. Application of mathematics in the commercial situations
1.7 Methods and Techniques for Business Decisions
CO.4. Understanding of basics concepts in mathematics
1.8 Business Economics
CO 1. Apply the concept of price elasticity to real-time business scenarios
1.8 Business Economics
CO 2. Present a diagram showing business cycles
1.8 Business Economics
CO 3. Present the balance of payment chart of India for the latest year
1.8 Business Economics
CO.4. Understand the concept of demand for a product
SEMESTER II
2.3 Financial Accounting II
CO 1. Prepare branch accounts with imaginary figures
2.3 Financial Accounting II
CO 2. Prepare Consignment Accounts with imaginary figures
2.3 Financial Accounting II CO 3. Prepare Joint Venture Accounts with imaginary figures
2.4 Quantitative Analysis for Business Decision I CO 1. Prepare a questionnaire and collect data on demographic profile of a sample
2.4 Quantitative Analysis for Business Decision I CO 2. Tabulation of demography of customers visiting a store.
2.4 Quantitative Analysis for Business Decision I CO 3. Use of appropriate diagrams for presentation of data
2.4 Quantitative Analysis for Business Decision I CO 4. Application of suitable measures of central tendency and dispersion to analyse and interpret data.
2.5 Indian Financial System CO 1.Presentation on types of banks in India
2.5 Indian Financial System CO 2.Identify products & services offered by banks
2.5 Indian Financial System CO 3. Prepare a list of instruments in financial market
2.5 Indian Financial System Co 4. Identify the regulatory institutions in India
2.6 Human Resources Management CO 1.Describe the process of recruitment and selection
2.6 Human Resources Management CO 2. Collect information and make presentation on training methods adopted in an organization
2.6 Human Resources Management CO 3.Collect information and make presentation regarding safety measures adopted in an organization
2.6 Human Resources Management CO 4. Relate the theories of motivation to incentive schemes / promotion in an organisation
2.7 Personality Development CO 1.Develop good communication, inter-personal and decision making skills
2.7 Personality Development CO 2. Identify leadership skills of business leaders
2.7 Personality Development CO 3. Identify stress and causes of stress
2.7 Personality Development CO 4. Understanding the importance of career choice
3.3 Corporate Accounting I CO 1.Fill the share application form of a Public Limited Company.
3.3 Corporate Accounting I CO 2.Collect annual report of a Company and list out its assets and Liabilities.
3.3 Corporate Accounting I CO 3.Collection of latest final accounts of a company and find out the intrinsic value of shares
3.3 Corporate Accounting I CO 4.Collect the annual reports of company and calculate the value of goodwill under different methods.
3.4 Quantitative Analysis for Business Decisions II
CO 1. Collect the turnover of a company and extrapolate the sales of using Binomial Expansion method.
3.4 Quantitative Analysis for Business Decisions II CO 2. Collect data, tabulate data, frame a Null Hypothesis and draw inferences using Test of Significance
3.4 Quantitative Analysis for Business Decisions II CO 3. Understand the concept of consumer price index and its application
3.4 Quantitative Analysis for Business Decisions II CO 4. Understand the concept of Hypothesis and the types
3.5 Stock and Commodities Market CO 1.Understand functioning of a stock exchange
3.5 Stock and Commodities Market CO 2.Understand the process of online trading of shares and debentures.
3.5 Stock and Commodities Market CO 3.Prepare the list of commodities traded on commodity market on MCX and NCDEX
3.5 Stock and Commodities Market CO 4. Interpret the indices in the stock market.
3.6 Financial Management CO 1.Evaluate the NPV of an investment made in any one capital project with imaginary figures for 5 years.
3.6 Financial Management
CO 2. Analyse Capital structure of a company from an Annual Report
3.6 Financial Management
CO 3. Prepare an estimate of working capital requirementswith imaginary figures
3.6 Financial Management
CO 4. Calculate the future value of a fixed deposit given the interest rate and period of deposit
3.7 Indian Banking Operations
CO1.Collect and fill account opening form of SB A/c or Current A/c
3.7 Indian Banking Operations
CO 2. Collect and fill pay in slip of SB A/c or Current A/c
3.7 Indian Banking Operations
CO 3. List various customer services offered by banks.
3.7 Indian Banking Operations
CO 4. List the new age banking products
SEMESTER IV
4.3 Corporate Accounting II CO 1. List the legal provisions in respect of redemption of preference shares.
4.3 Corporate Accounting II CO 2. Calculation of Purchase consideration with imaginary figures.
4.3 Corporate Accounting II CO 3. Collect and present any five cases of amalgamation in the nature of merger or acquisition of Joint Stock Companies.
4.3 Corporate Accounting II CO 4. List the legal provisions in respect of internal reconstruction
4.4 Cost Accounting CO 1.Identification of elements of cost in services sector by visiting an organization
4.4 Cost Accounting CO 2.Make cost estimation for the making of a proposed product.
4.4 Cost Accounting CO 3.Collection and Classification of overheads in an organization on the basis of functions.
4.4 Cost Accounting CO 4.Prepare a reconciliation statement with imaginary figures
4.5 Financial Services I CO 1.Prepare a report on schemes of any two mutual fund companies.
4.5 Financial Services I CO 2.Prepare a chart on different types of consumer finance offered.
4.5 Financial Services I CO 3. Prepare a list of services offered by venture capital firms.
4.5 Financial Services I CO 4. Prepare a list of insurance types offered in India
4.6 Auditing CO 1.Collect the information about types of audit conducted in any one organization
4.6 Auditing CO 2. Visit an audit firm; write about the procedure followed by them in auditing the books of accounts of a firm.
4.6 Auditing CO 3. Draft an audit program
4.6 Auditing CO 4. Draft an audit report
4.7 International Business CO 1. List and make presentation of any five MNCs and TNCs
4.7 International Business CO 2.Prepare a chart on companies and their modes of entry
4.7 International Business CO 3. Discussion on India and WTO
4.7 International Business CO 4. Understand the different modes of entry in international market
SEMESTER V
5.1 Income Tax I CO 1.Prepare table of rates of tax based on slabs
5.1 Income Tax I CO 2.Calculation of taxable income and tax payable (individuals only)
5.1 Income Tax I CO 3.Filing of IT returns of individuals.
5.1 Income Tax I CO 4. Prepare list of enclosures for IT returns.
5.2 Business Law CO 1.Draft a ‘rent agreement’ incorporating all the essential features of a valid agreement.
5.2 Business Law CO 2. Draft agreement to repay a loan borrowed from a bank on installment basis.
5.2 Business Law CO 3.Draft a complaint against ‘unfair trade practice’ adapted by a businessman, to the consumer forum.
5.2 Business Law CO 4.Information of cyber protection.
5.3 Management Accounting CO 1.Collection of financial statements of any one organization for two years and preparing comparative statements
5.3 Management Accounting CO 2.Collection of financial statements of any two organization for two years and prepare a common Size Statements
5.3 Management Accounting CO 3.Calculation of Accounting Ratios and their interpretation
5.3 Management Accounting CO 4. Draft a report on any financial crisis in an organization
5.4 Advanced Financial Accounting CO 1.Understand the various concepts in advanced financial accounting
5.4 Advanced Financial Accounting CO 2. Prepare different schedules with reference to final accounts of Banking Companies
5.4 Advanced Financial Accounting CO 3. Prepare financial statement of Life Insurance Company
5.4 Advanced Financial Accounting CO 4. Prepare financial statement of General Insurance Company
5.5 Business Taxation CO 1.Collect financial statement of a firm and compute the taxable income
5.5 Business Taxation CO 2.Prepare the challan for payment of tax under existing laws on goods not covered under GST.
5.5 Business Taxation CO 3.Prepare a flow chart of GST Suvidha Provider (GST).
5.5 Business Taxation CO 4.Prepare chart showing rates of GST.
5.6 Costing Methods CO 1.Understand all the concepts in costing
5.6 Costing Methods CO 2.List the industries located in your area and methods of costing adopted by them
5.6 Costing Methods CO 3.Preparation of Imaginary composite job cost statement
5.6 Costing Methods CO 4.Preparation of activity based cost statement
Specialization in Finance & Banking
5.1 Income Tax I CO 1.Prepare table of rates of tax based on slabs
5.1 Income Tax I CO 2.Calculation of taxable income and tax payable (individuals only)
5.1 Income Tax I CO 3.Filing of IT returns of individuals.
5.1 Income Tax I CO 4. Prepare list of enclosures for IT returns.
5.2 Business Law CO 1.Draft a ‘rent agreement’ incorporating all the essential features of a valid agreement.
5.2 Business Law CO 2. Draft agreement to repay a loan borrowed from a bank on installment basis.
5.2 Business Law CO 3.Draft a complaint against ‘unfair trade practice’ adapted by a businessman, to the consumer forum.
5.2 Business Law CO 4.Information of cyber protection.
5.3 Management Accounting CO 1.Collection of financial statements of any one organization for two years and preparing comparative statements
5.3 Management Accounting CO 2.Collection of financial statements of any two organization for two years and prepare a common Size Statements
5.3 Management Accounting CO 3.Calculation of Accounting Ratios and their interpretation
5.3 Management Accounting CO 4. Draft a report on any financial crisis in an organization
5.4 Advanced Financial Management CO 1.Examine the various sources of Business Finance and interpret the various aspects of debt-equity ratio
5.4 Advanced Financial Management CO 2.Illustrate the principles underlying the Valuation of Business and financial assets including the impact of cost of capital on the value of Business.
5.4 Advanced Financial Management CO 3.Examine the risks and the main techniques employed in the assessment of such risk
5.4 Advanced Financial Management CO 4. List the mergers in the past 5 years and examine the modalities of merger with emphasis on share exchange ratio
5.5 Financial Services II CO 1.Prepare an interview schedule and interview an official regarding the services provided by the financial institution.
5.5 Financial Services II CO 2.Meet a SHG and submit a report.
5.5 Financial Services II CO 3. Understand the ratings of instruments
5.5 Financial Services II CO 4. Interpret the ratings by rating agencies
5.6 Banking Law CO 1.Discussion on bank scams and frauds
5.6 Banking Law CO 2.Understand the risk related to Basel I ,II &III
5.6 Banking Law CO 3.Collect information and make regarding various e-banking services offered by the banks
5.6 Banking Law CO 4.Collect information about the services offered by NPCI
Specialization in Finance & Banking5.1 Income Tax I CO 1.Prepare table of rates of tax based on slabs
5.1 Income Tax I CO 2.Calculation of taxable income and tax payable (individuals only)
5.1 Income Tax I CO 3.Filing of IT returns of individuals.
5.1 Income Tax I CO 4. Prepare list of enclosures for IT returns.
5.2 Business Law CO 1.Draft a ‘rent agreement’ incorporating all the essential features of a valid agreement.
5.2 Business Law CO 2. Draft agreement to repay a loan borrowed from a bank on installment basis.
5.2 Business Law CO 3.Draft a complaint against ‘unfair trade practice’ adapted by a businessman, to the consumer forum.
5.2 Business Law CO 4.Information of cyber protection.
5.3 Management Accounting CO 1.Collection of financial statements of any one organization for two years and preparing comparative statements
5.3 Management Accounting CO 2.Collection of financial statements of any two organization for two years and prepare a common Size Statements
5.3 Management Accounting CO 3.Calculation of Accounting Ratios and their interpretation
5.3 Management Accounting CO 4. Draft a report on any financial crisis in an organization
5.4 Advanced Financial Accounting CO 1.Understand the various concepts in advanced financial accounting
5.4 Advanced Financial Accounting CO 2. Prepare different schedules with reference to final accounts of Banking Companies
5.4 Advanced Financial Accounting CO 3. Prepare financial statement of Life Insurance Company
5.4 Advanced Financial Accounting CO 4. Prepare financial statement of General Insurance Company
5.5 Business Taxation CO 1.Collect financial statement of a firm and compute the taxable income
5.5 Business Taxation CO 2.Prepare the challan for payment of tax under existing laws on goods not covered under GST.
5.5 Business Taxation CO 3.Prepare a flow chart of GST Suvidha Provider (GST).
5.5 Business Taxation CO 4.Prepare chart showing rates of GST.
5.6.Costing Methods CO 1.Understand all the concepts in costing
5.6.Costing Methods CO 2.List the industries located in your area and methods of costing adopted by them
5.6.Costing Methods CO 3.Preparation of Imaginary composite job cost statement
5.6 Costing Methods CO 4.Preparation of activity based cost statement
SEMESTER VI
6.1 Income Tax II CO 1.E-Filing of Income Tax returns
6.1 Income Tax II CO 2.Understand the procedure for set-off and carry-forward of losses (Individuals only)
6.1 Income Tax II CO 3.Application of the provisions of clubbing of income
6.1 Income Tax II CO 4.Understanding of different types of assessment
6.2 Business Ethics CO 1.Make presentation on scams in Finance and Technology
6.2 Business Ethics CO 2.Understanding of cross cultural issues in an organisation
6.2 Business Ethics CO 3.Make presentation on CSR practices of companies( sector wise )
6.2 Business Ethics CO 4.Identify and discuss issues involved in Corporate Governance.
6.3 Entrepreneurship Development CO 1.List the various financial schemes available to an entrepreneur to start a business
6.3 Entrepreneurship Development CO 2.Prepare a Project report to start a SSI Unit.
6.3 Entrepreneurship Development CO 3.Prepare a business plan.
6.3 Entrepreneurship Development CO 4.Discuss the success stories of Entrepreneurs
6.4 Cost Management CO 1.Understanding of concepts in cost management
6.4 Cost Management CO2.Prepare income statement using absorption costing and marginal costing technique
6.4 Cost Management CO 3.Preparation of Sales Budget with Imaginary Figures
6.4 Cost Management CO 4.Collect information regarding manufacturing units using standard costing
6.5 Indian Accounting Standards CO 1.Understanding the concept of Indian Accounting Standard
6.5 Indian Accounting Standards CO 2.Selection of company and identify the applicability of these standards in the selected Companies
6.5 Indian Accounting Standards CO 3. An in-depth information of the accounting and disclosure requirement
6.5 Indian Accounting Standards CO 4. Understanding of the IFRS framework in comparison with the Indian financial reporting requirements (Indian GAAP)
6.6 Corporate Tax Planning CO 1.Understand the concepts in corporate tax planning
6.6 Corporate Tax Planning CO 2.Identify a company and discuss the tax planning aspects
6.6 Corporate Tax Planning CO 3.Describe how the provisions in the corporate tax laws can be used for tax planning
6.6 Corporate Tax Planning Co 4.Understanding the tax planning need for restructuring
Specialization in accounting and taxation
6.1 Income Tax II CO 1.E-Filing of Income Tax returns
6.1 Income Tax II CO 2.Understand the procedure for set-off and carry-forward of losses (Individuals only)
6.1 Income Tax II CO 3.Application of the provisions of clubbing of income
6.1 Income Tax II CO 4.Understanding of different types of assessment
6.2 Business Ethics CO 1.Make presentation on scams in Finance and Technology
6.2 Business Ethics CO 2.Understanding of cross cultural issues in an organisation
6.2 Business Ethics CO 3.Make presentation on CSR practices of companies( sector wise )
6.2 Business Ethics CO 4.Identify and discuss issues involved in Corporate Governance.
6.3 Entrepreneurship Development CO 1.List the various financial schemes available to an entrepreneur to start a business
6.3 Entrepreneurship Development CO 2.Prepare a Project report to start a SSI Unit.
6.3 Entrepreneurship Development CO 3.Prepare a business plan.
6.3 Entrepreneurship Development CO 4.Discuss the success stories of Entrepreneurs
6.4 Cost Management CO 1.Understanding of concepts in cost management
6.4 Cost Management CO2.Prepare income statement using absorption costing and marginal costing technique
6.4 Cost Management CO 3.Preparation of Sales Budget with Imaginary Figures
6.4 Cost Management CO 4.Collect information regarding manufacturing units using standard costing
6.5 Indian Accounting Standards CO 1.Understanding the concept of Indian Accounting Standard
6.5 Indian Accounting Standards CO 2.Selection of company and identify the applicability of these standards in the selected Companies
6.5 Indian Accounting Standards CO 3. An in-depth information of the accounting and disclosure requirement
6.5 Indian Accounting Standards CO 4. Understanding of the IFRS framework in comparison with the Indian financial reporting requirements (Indian GAAP)
6.6 Corporate Tax Planning CO 1.Understand the concepts in corporate tax planning
6.6 Corporate Tax Planning CO 2.Identify a company and discuss the tax planning aspects
6.6 Corporate Tax Planning CO 3.Describe how the provisions in the corporate tax laws can be used for tax planning
6.6 Corporate Tax Planning Co 4.Understanding the tax planning need for restructuring
Specialization in Banking and Finance
6.1 Income Tax II CO 1.E-Filing of Income Tax returns
6.1 Income Tax II CO 2.Understand the procedure for set-off and carry-forward of losses (Individuals only)
6.1 Income Tax II CO 3.Application of the provisions of clubbing of income
6.1 Income Tax II CO 4.Understanding of different types of assessment
6.2 Business Ethics CO 1.Make presentation on scams in Finance and Technology
6.2 Business Ethics CO 2.Understanding of cross cultural issues in an organisation
6.2 Business Ethics CO 3.Make presentation on CSR practices of companies( sector wise )
6.2 Business Ethics CO 4.Identify and discuss issues involved in Corporate Governance.
6.3 Entrepreneurship Development CO 1.List the various financial schemes available to an entrepreneur to start a business
6.3 Entrepreneurship Development CO 2.Prepare a Project report to start a SSI Unit.
6.3 Entrepreneurship Development CO 3.Prepare a business plan.
6.3 Entrepreneurship Development CO 4.Discuss the success stories of Entrepreneurs
6.4 Insurance Services CO 1.Calculation of policy premium with imaginary figures
6.4 Insurance Services CO 2.Calculation of fair claims with imaginary figures
6.4 Insurance Services CO 3. Prepare of list occupational hazards under life insurance
6.4 Insurance Services CO 4.Understanding on the concepts in insurance
6.5 Investment Management CO 1.Understanding the concept of investment, speculation, risk and reward
6.5 Investment Management CO 2. Collect financial statement of a company (Five Years) and carryout fundamental analysis
6.5 Investment Management CO 3.Collect and make presentation on technical analysis of select securities (Charting)
6.5 Investment Management CO 4. Collect information on different investment avenues
6.6 Bank Management CO 1.Make a Association: Provides a platform for students to showcase their talents and leadership skills. View Report scuss the innovative services of any five scheduled banks.
6.6 Bank Management CO 2.Collect Bank Financial Statement and discussion of profitability.
6.6 Bank Management CO 3.Collect SWOC of any one bank
6.6 Bank Management CO 4. Collect information regarding the customer relationship management approaches in any five scheduled banks.
Course Outcomes – B.Com A & F
1st year
1.2 Business Correspondence and Logical Reasoning (CO) [CO 1.Develop and deliver effective presentations]
1.2 Business Correspondence and Logical Reasoning (CO) [CO 2. Demonstrate effective interpersonal communications that maximise team effectiveness]
1.2 Business Correspondence and Logical Reasoning (CO) [CO 3. Ability to write a report]
1.2 Business Correspondence and Logical Reasoning (CO) [Co 4. Ability to solve aptitude test questions on number series, vocabulary and logical reasoning]
1.3 Fundamentals of Accounting (CO) [CO 1. Prepare Bank Reconciliation Statement of a Sole trading concern.]
1.3 Fundamentals of Accounting (CO) [CO 2. Identify the accounting standard for depreciation accounting]
1.3 Fundamentals of Accounting (CO) [CO 3. Understanding the recording of various kinds of business transactions and to demonstrate practical accounting practices in industry]
1.3 Fundamentals of Accounting (CO) [CO 4. Understanding of all concepts in fundamentals of accounting]
1.4 Financial Accounting (CO) [CO 1.Understanding of the concepts in financial accounting]
1.4 Financial Accounting (CO) [CO 2. Describe the main elements of financial accounting information – assets, liabilities, revenue and expenses]
1.4 Financial Accounting (CO) [CO 3. Identify the financial statements and their purposes.]
1.4 Financial Accounting (CO) [CO 4. Identify the various ratios and their importance]
1.5 Business Law and Other Laws (CO) [CO 1.Draft a ‘rent agreement’ incorporating all the essential features of a valid agreement.]
1.5 Business Law and Other Laws (CO) [CO 2. Draft an agreement to repay a loan borrowed from a bank on installment basis.]
1.5 Business Law and Other Laws (CO) [CO 3. Draft a complaint against ‘unfair trade practice’ adapted by a businessman, to the consumer forum.]
1.5 Business Law and Other Laws (CO) [CO 4.Collect information on the security measures in cyber act]
1.6 Business Mathematics and Statistics (CO) [CO 1. Prepare a questionnaire and collect data on demographic profile of a sample]
1.6 Business Mathematics and Statistics (CO) [CO 2. Tabulation of demography of customers visiting a store.]
1.6 Business Mathematics and Statistics (CO) [CO 3.Use of appropriate diagrams for presentation of data]
1.6 Business Mathematics and Statistics (CO) [CO 4.Application of suitable measures of central tendency and dispersion to analyse and interpret data.]
1.7 Business Economics & Commercial Knowledge (CO) [CO 1.Apply the concept of price elasticity to real-time business scenarios]
1.7 Business Economics & Commercial Knowledge (CO) [CO 2.Present a diagram showing business cycles]
1.7 Business Economics & Commercial Knowledge (CO) [CO 3.Understand the importance of regulatory bodies]
1.7 Business Economics & Commercial Knowledge (CO) [CO 4. Present the balance of payment chart of India for the latest year]
2.3 Advanced Accounts – I (CO) [CO 1. Interpretation of amalgamated company balance sheet]
2.3 Advanced Accounts – I (CO) [CO 2. Prepare departmental accounts of a company after the data collection]
2.3 Advanced Accounts – I (CO) [CO 3. Prepare a list of Accounting Standard]
2.3 Advanced Accounts – I (CO) [Co 4. Understanding of the concepts in advance d accounting]
2.4 Income Tax – I (CO) [CO 1.Prepare table of rates of tax based on slabs]
2.4 Income Tax – I (CO) [CO 2.Calculation of taxable income and tax payable (individuals only)]
2.4 Income Tax – I (CO) [CO 3.Filing of IT returns of individuals.]
2.4 Income Tax – I (CO) [CO 4.Prepare list of enclosures for IT returns.]
2.4 Goods and Services Tax (CO) [CO 1.Collect financial statement of a firm and compute the taxable income]
2.4 Goods and Services Tax (CO) [CO 2. Prepare the challan for payment of tax under existing laws on goods not covered under GST.]
2.4 Goods and Services Tax (CO) [CO 3. Prepare a flow chart of GST Suvidha Provider (GST).]
2.4 Goods and Services Tax (CO) [CO 4. Prepare chart showing rates of GST.]
2.5 Company Law and Other Laws (CO) [CO 1. Discuss the annual report of a company]
2.5 Company Law and Other Laws (CO) [CO 2. Interpret the relevant statutes]
2.5 Company Law and Other Laws (CO) [CO 3. Prepare a list of negotiable instruments ( banks )]
2.5 Company Law and Other Laws (CO) [CO 4. Understanding of the concept of company law and other laws]
2.6 Cost Accounting (CO) [CO 1.Identify elements of cost in services sector by visiting any service sector.]
2.6 Cost Accounting (CO) [CO 2. Make cost estimation for the making of a proposed product.]
2.6 Cost Accounting (CO) [CO 3. Collection and Classification of overheads in an organization on the basis of functions.]
2.6 Cost Accounting (CO) [CO 4.Prepare a reconciliation statement with imaginary figures]
2.7 Financial Management (CO) [CO 1. Evaluate the NPV of an investment made in any one capital projectwith imaginary figures for 5 years.]
2.7 Financial Management (CO) [CO 2. Analyse Capital structure of a company from an Annual Report]
2.7 Financial Management (CO) [CO 3. Understand the ratings of instruments]
2.7 Financial Management (CO) [CO 4. Calculate the future value of a fixed deposit given the interest rate and period of deposit]
2nd Year
3.3. Indian Financial System (CO) [CO 1. Presentation on types of banks in India]
3.3. Indian Financial System (CO) [CO 2. Understand the structure of the Indian Financial System]
3.3. Indian Financial System (CO) [CO 3. Collect information about the services offered by banks]
3.3. Indian Financial System (CO) [CO 4. List the regulatory institutions and the key officials]
3.4 Income Tax – II (CO) [CO 1. E-Filing of Income Tax returns]
3.4 Income Tax – II (CO) [CO 2. Understand the procedure for set-off and carry-forward of losses (Individuals only)]
3.4 Income Tax – II (CO) [CO 3.Application of the provisions of clubbing of income]
3.4 Income Tax – II (CO) [CO 4. Understanding of different types of assessment]
3.5 Human Resources Management (CO) [CO 1. Describe the process of recruitment and selection]
3.5 Human Resources Management (CO) [CO 2. Collect information and make presentation on training methods adopted in an organization]
3.5 Human Resources Management (CO) [CO 3.Collect information and make presentation regarding safety measures adopted in an organization]
3.5 Human Resources Management (CO) [CO 4. Relate the theories of motivation to incentive schemes / promotion in an organisation]
3.6 Advanced Accounts-II (CO) [CO 1.An in-depth analysis of advanced accounting topics.]
3.6 Advanced Accounts-II (CO) [CO 2.Summarize concepts and procedures underlying the measurement and reporting of financial information dealing with business reorganisation, and partnership]
3.6 Advanced Accounts-II (CO) [CO 3. Understanding of the accounting standards]
3.6 Advanced Accounts-II (CO) [CO 4.Intepretation of the financial statements]
3.7 Advanced Financial Accounts (CO) [CO 1. Preparation of different schedules with reference to final accounts of Banking companies]
3.7 Advanced Financial Accounts (CO) [CO 2. Preparation of financial statement of Life Insurance Company]
3.7 Advanced Financial Accounts (CO) [CO 3. Preparation of financial statement of General Insurance Company ‘]
3.7 Advanced Financial Accounts (CO) [CO 4. Understanding of the various concepts in advanced financial accounting]
3.8 Economics for Finance (CO) [CO 1. Understand the concepts components of National Income]
3.8 Economics for Finance (CO) [CO 2. Present the reason for devaluation of currency]
3.8 Economics for Finance (CO) [CO 3. Prepare a list of currencies]
3.8 Economics for Finance (CO) [CO 4. Understanding of the concepts in economics]
4.3 Indian Banking Operations (CO) [CO 1.Collect and fill account opening form of SB A/c or Current A/c]
4.3 Indian Banking Operations (CO) [CO 2. Collect and fill pay in slip of SB A/c or Current A/c]
4.3 Indian Banking Operations (CO) [CO 3. List various customer services offered by banks.]
4.3 Indian Banking Operations (CO) [CO 4. Understanding on the types of loan offered by banks]
4.4 Marketing Management (CO) [CO 1. Identify core concepts of marketing]
4.4 Marketing Management (CO) [CO 2.Identify the role of advertising and sales promotion in marketing a product]
4.4 Marketing Management (CO) [CO 3. Identify marketing mix strategies of a business]
4.4 Marketing Management (CO) [CO 4. Ability to apply knowledge on current trends and practices in marketing product.]
4.5 International Business (CO) [CO 1. List and make presentation of any five MNCs and TNCs]
4.5 International Business (CO) [CO 2. Prepare a chart and discuss about companies and their modes of entry]
4.5 International Business (CO) [CO 3. Prepare the list of economic integration levels]
4.5 International Business (CO) [CO 4. Collect information on India and WTO]
4.6 Auditing and Assurance (CO) [CO 1. Understand the principles and practices of internal and external auditing, risk assessment, internal control, procedures, audit report and audit of different entities.]
4.6 Auditing and Assurance (CO) [CO 2. Collect the information about types of audit conducted in any one organization]
4.6 Auditing and Assurance (CO) [CO 3.Visit an audit firm; write about the procedure followed by them in Auditing the books of account of a firm.]
4.6 Auditing and Assurance (CO) [CO 4. Draft an audit program and audit report]
4.7 Enterprise Information Systems and Strategic Management (CO) [CO 1.Understanding of technology enabled information systems and their impact on enterprise wide processes, risks and controls]
4.7 Enterprise Information Systems and Strategic Management (CO) [CO 2. Apply case studies in understanding the ERP functioning]
4.7 Enterprise Information Systems and Strategic Management (CO) [CO 3. Collecting information of SWOC of MNCs]
4.7 Enterprise Information Systems and Strategic Management (CO) [CO 4.Understand the basic concepts and principles of strategic management analyse the internal and external environment of business]
PROGRAM SPECIFIC OUTCOME - M.COM
2020-2021
Program Specific Outcome - M.Com Accounting & Taxation
PSO 1 Prepare statement of accounts, analyse statements and report to management on the financial performance of the organization
PSO 2. Understand the interrelationship between accounting, taxation and financial management and apply the knowledge in making effective business decisions
PSO 3. Prepare cost sheets, set standards, understand cost centres and advise on cost reduction and control
PSO 4. Understand the need for accounting standards, application of accounting standards in preparation of accounts and annual reports.
PSO 5. Understand the process of auditing and the role of an auditor in ethical accounting
PSO 6. Prepare and file income tax returns, understand the relevance of tax exemptions in tax planning
PSO 7. Compute GST and income tax using the relevant provisions.
Program Specific Outcome - M.Com Finance & Banking
PSO 1. Understand the interrelationship of financial institutions, financial markets, financial instruments and financial services.
PSO 2. Analyse the role of RBI in formulating monetary policy
PSO 3. Advice individuals in financial planning and portfolio management
PSO 4. Distinguish between the various mutual fund schemes and provide advice on selection of an appropriate scheme
PSO 5. Understand the functioning of banks, procedure for opening of bank accounts and application for loans
PSO 6. Understand the different types of risks faced by banks with specific focus on NPAs and their impact on the financial performance of banks