| Course Outcomes
DEPARTMENT OF COMMERCE
Name of the Program: 1st B.Com (General)
Semester: 1
NAME OF THE COURSE: The English Turf
No. of Credits : 3
COURSE CODE: ELS 1
COURSE OBJECTIVES:
To make students use perfect grammar introducing basic concepts of English
grammar and to improve good usage of vocabulary for the learners.
To impart language skills, inculcate values and critical thinking amongst the learners
by introducing the concepts of interpersonal skills.
To improve Listening, Speaking, Reading and Writing and understanding skills of
English language through prose and poetry .
To create awareness on linguistic terms and to give inbuilt potential to meet the
diverse language needs.
NAME OF THE PROGRAM: B.Com (General)
SEMESTER: I
NAME OF THE COURSE: SANSKRIT
COURSE CODE:SLS 1
No. of Credits : 5
COURSE OBJECTIVE:
Student may know how to elect a leader, and get acquainted with
leadership qualities. The lesson
“MudhabishekthumVaradhaThamarvasi” discusses on the above
aspects.
Student can easily understand about the nature. The Mountains of India
are one of the wonders in the world by this lesson. This lesson is an
example to the writing skill of Mahakavi “KALIDAS”.
To equip the students to learn about sincerity and morality. The lesson
“Dharmabadhodovaarikaa” reveals about the sincerity of a gate keeper
(Dharmapalaka).It also reveals about the good behavior of gate keeper.
To help students understand that every person should be thankful to
other in daily life by this lesson. The lesson
“KruthagneyNaasthiNishkruthi” is taken from “Panchathantram”.
To help students learn about the Sandhi and Shabdha essentially.
Sandhi and Shabdha are main items in grammar in any language.
NAME OF THE PROGRAM: I B.Com (General)
SEMESTER: I
NAME OF THE COURSE: ENVIRONMENTAL STUDIES
No. of Credits: 2
COURSE CODE: AECC 1
COURSE OBJECTIVES
Students feel responsible for being a human being.
Student shows interest about water conservation, rainwater
harvesting.
Draws information about pollution, global warming, ozone layer
depletion.
Draws information about Human rights.
Field study makes students more responsible about disaster
management.
Name of the Program: B. Com I year (General)
Semester: I
Name of the Course: FINANCIAL ACCOUNTING – I
No. of Credits : 5
Course Code: DSC 101
Course Objective:
To nurture the fundamental concepts of accounting, its principles, standards
and technical knowledge of journal ledger and trial balance.
The ability to differentiate between the various book-keepings of subsidiary books.
To enhance the conceptual knowledge of cash book, pass book and preparation of
Bank Reconciliation Statement
Acquire the knowledge to rectify the errors, depreciation and differentiate between
Revenue Expense and Revenue Receipts
To efficiently prepare the final accounts of sole -trader
To build the capabilities to resolve the various methods of depreciations such as
Straight-line Method and Diminishing Balance Sheet
Name of the Program: B.Com I year (General)
Semester: I
Name of the Course: BUSINESS ORGANISATION AND MANAGEMENT
No. of Credits : 5
Course Code: DSC102
Course Objectives:
To acquaint the students with the basics of Commerce and Business
concepts and functions, forms of Business Organization and functions of
Management.
To understand the Concepts of Business, Trade, Industry and Commerce
Objectives and functions of Business and Forms of Business Organization
To know about Joint Stock Company and documents to be prepared for
incorporation of company.
Understand the concept of Management, Meaning, Characteristics,
Functions of Management, Levels of Management and Skills of
Management and discuss the contribution of Scientific Management by
Fayol’s.
To know about meaning of planning, various types of plans, planning
process and MOB. To understand about organizing, process of organizing
and principles of organization.
To understand about authority, Power, responsibility and accountability of
a manager. Different techniques of effective coordination. Understand the
relation between controlling and other managerial function in general and
planning in particular.
Name of the Program: B.Com I year (General)
Semester: I
Name of the Course: FOREIGN TRADE
No. of Credits : 5
Course Code: DSC103
Course Objectives
To gain knowledge of India’s foreign trade procedures policies, and
international institutions.
To know about the concept of Foreign Trade, different types of
documents used for invoice.
To understand the differences between Balance of Trade and Balance of
Payment and trade deficit and trade surplus.
To gain in depth knowledge about Export policy and Import Policy its
importance and Implementation.
To know about foreign trade and trade blocs.
To gain a knowledge about different international economic institutions.
DEPARTMENT OF COMMERCE
Name of the Program: 1st B.Com (General)
Semester: II
NAME OF THE COURSE: The Englsih Turf
No. of Credits : 3
COURSE CODE: ELS 2
COURSE OBJECTIVES:
To improve LSRW skills to the learners through prose and poetry and also to improve
the understanding levels of the language of the students.
To create awareness on linguistic terms and to give inbuilt potential to meet the
diverse language needs.
To create awareness on the usage of figures of speech in English language for the
better understanding of language among the learners by introducing simile, metaphor,
oxymoron and hyperbole.
To make learners strong to meet the English needs of the real environment by
introducing concepts like Paragraph writing, Descriptive language, Argumentative
Writing, Sequencing etc.
To inculcate good behavior habits among the learners towards others by introducing
Decision making and Ethical behavior.
NAME OF THE PROGRAM: B.Com
SEMESTER- II
NAME OF THE COURSE: SANSKRIT
COURSE CODE: SLS 2
No. of Credits: 5
To help students learn about sincerity, charity. The lesson “
SakthuprasthasyaMahathvam ”teaches that Everybody should do good things
heart fully without any ego thoughts.
To help students learn the essence of philosophical thinking and peaceful
behavior. The lesson “BudhasyaVyragyodhaya” discusses the above facets.
To help thestudent understand that help should not be taken from enemies in
routine life. It will become very dangerous to their life. The lesson “
NaGangadhathaPunareythiKoopam“ reveals about the truth.
To give an understanding of good and bad behaviours. The lesson “
Daivasurasampadhyoga“ as taken from “Bhagavad Gita” The “Bhagavad
Gita” is a great philosophy of Indian culture.
The student can understand about the nature, particularly about the planets,
trees, earth quakes and rain fall etc by the lesson “VygnanikaSamhitha”. We
can also understand about the scientific nature. VaraahamihiraAryabatta : all
great scientists in ancient India. We are proud of our ancient writers.
The Dhathva and Samaasa are major parts of the Sanskrit grammar. By
learning about the Dhatva and Samaasa the student can learn how to write
good sentences in Sanskrit.
NAME OF THE PROGRAM: I B.Com (General)
SEMISTER: II
NAME OF THE COURSE: Basic Computer Skills
No. of Credits : 2
COURSE CODE: AECC 2
COURSE OBJECTIVES:
To identify the components and functions of the hardware used in a
computer system
To describe the functions of System software
To provide students with skills they need to create the documents, spread
sheets and presentations
To maintain Files and Folders and Common Utilities of Operating
System.
To learn how to work with Internet.
To access sent e-mails & Instant Messaging
Name of the Program: B. Com II year (General)
Semester: II
Name of the Course: FINANCIALACCOUNTING – II
No. of Credits :5
Course Code: DSC 201
Course Objective:
To acquire accounting knowledge of bills of exchange as well as other
business accounting methods.
To develop the capabilities to differentiate between abnormal loss and normal
loss along with the basics of consignment accounting and various methods of
maintaining accounting.
To enhance the knowledge of Joint Venture and Memorandum of Joint
Venture.
Technical knowledge to solve Single entry system and Double entry system
and their conversion.
To build up the conceptual knowledge of receipts and payments as well as the
Income and expenditure account.
Technically strengthen the concept and to prepare balance sheet and
subscription account for non – trading organization.
NAME OF THE PROGRAM: I B.Com (General)
SEMESTER: II
NAME OF THE COURSE: Business Law
No. of Credits : 5
COURSE CODE: DSC 202
COURSE OBJECTIVES
To understand the basic legal provisions of the Indian Contract Act 1872
To know how to create, alter, and revoke a contract under the Act
To know what is sale and provision that governs the sale under Contract
of Sale of Goods Act 1930
Rights that are available to the Buyer and the seller under the Contract
Of Sale Of Goods Act 1930
To enhance the consumer education, protect the consumer and various
redressal agencies to resolve the disputes under the Consumer
Protection Act 2002
Intellectual Properties like Trademarks, patents, etc. meaning and legal
provision that governs the Intellectual properties
To know the qualifications and disqualifications, appointment and
removal, powers and duties of a director. Corporate Social
Responsibility.
To Understand Governing meetings, and provisions that are available to
shareholders in the respective meetings, minutes, agenda, and proxies.
To know the Winding up procedures, and types of Winding up, legal
compliances for winding up , consequences of Winding Up
To Know Insolvency of Bankruptcy code 2016
NAME OF THE PROGRAMME: I B.Com (General)
SEMESTER: II
NAME OF THE COURSE: BANKING AND FINANCIAL SERVICES
NO. OF CREDITS: 5
SUBJECT CODE: DS203
Course Objectives
The course will help students to understand:
The main objectives of this course are to introduce the students to
the basic concept of banking as a financial intermediation service
and bank as a financial institution.
To acquire knowledge of working of Indian Banking system.
The impact of government policy and regulations on the banking
industry.
Financial statements and performance of banks.
Banking lending policies and procedures.
DEPARTMENT OF COMMERCE
Name of the Program: 2nd B.Com (General)
Semester: III
NAME OF THE COURSE: English in Use
No. of Credits: 3
COURSE CODE: ELS 3
COURSE OBJECTIVES:
To make students use English avoiding grammatical errors introducing the concepts
of prepositions, voice, concord, connectives.
To make students understand the difference between American English and British
English by giving the common differences between American English and British
English.
To improve technical writing and formal writing among the learners introducing the
concepts of Technical vocabulary, Business Reports, Discursive Essays ,
Argumentative Essays.
To create awareness on ‘use’ rather than ‘usage’ on how the English language is used
rather than how it should be used.
To make students understand and meet a variety of real-life communication needs- to
give and seek information, to express opinions and to convey ideas and feelings.
NAME OF THE PROGRAM: B.Com (General)
SEMESTER- III
NAME OF THE COURSE: SANSKRIT
COURSE CODE: BC303
No. of Credits : 5
” AbhignanaSaakunthalam” the drama which is written by “Kalidasa” has got
worldwide appreciation. The student may have learnt the fact that is love marriages
are not correct to the future life without intimating parents.
o By the character “Dhushyantha” the student will be benefited by the getting
the truth, that is taking fast decisions are very dangerous.
Helps the students to learn the Sastraa like Grammer, Astrology, Poetry and Ayurveda
etc are great.By the lesson “Navarathnani” , the students know above.
Helps student to understand that truth, sincerity and willpower lead to make a
person as a great person by the conversation “Vysampayana and Shudhraka”
The lesson “Ramadhasa” proves, that all religions are great. In this connection the
students may learn that all religions will be respected by them and at the same time
we must have devotion and dedication about the God.
The students will get linguistics knowledge by the lesson “HalanthaSabdharupaani”
NAME OF THE PROGRAM: II B.COM (General)
SEMESTER- III
NAME OF THE COURSE: Communication Skills
Course Objectives
Identify common communication problems
Understand the role of communication in learning process
Learning to communicate through digital media
Understand the importance of empathetic listening
Explore communication beyond language.
NAME OF THE PROGRAM: II B.com (General)
SEMESTER: III
NAME OF THE COURSE : Principles of Insurance
No. of Credits : 2
COURSE CODE: SEC 2
COURSE OBECTIVES:
To make knowledge about the origin of Insurance and other
elements in Insurance business in India
To equip the students about various Insurance policies, claims
settlements, liabilities and Risk factors
To create a knowledge about calculation of premiums, Insurance
regulatory Agencies
To acquire knowledge of Principles of Insurance
To aware about the various life and General Insurance policy
documents and forms that are required in Insurance
NAME OF THE PROGRAM: BCOM (General)
SEMESTER: II
NAME OF THE COURSE : ADVANCED ACCOUNTING
NO OF CREDITS: 5
COURSE CODE : DSC 301
COURSE OBJECTIVES:
To have knowledge on partnership accounts like admission, retirement.
To acquire knowledge about the advanced partnership accounts like
insolvency , sale of firm.
To know how share capital , Bonus share are recorded in company books.
To acquire knowledge about recording of issue , redemption of
Debentures & underwriters.
To know how to prepare the company final A/C’s ie Profit &loss
statement ,Balance sheet
To acquire knowledge regarding valuation of shares & Good will
Name of the Program: B. Com II year (General)
Semester: III
Name of the Course: BUSINESS STATISTICS – I
No. of Credits: 5
Course Code: DSC 302
Course Objective:
To nurture the basic concepts of statistics, its importance, scope and
limitations of the same.
The ability to find a solution on Frequency Distribution and various tabulation of data.
To enhance the conceptual knowledge of measures of central tendency.
Acquire the knowledge of various diagrams, graphs and its presentations.
To efficiently solve and understand various measures of dispersion, skewness and
kurtosis.
To build the capabilities to resolve the various coefficient of correlation and its types.
Name of the Program: B.Com II year (General)
Semester: III
Name of the Course: FINANCIAL INSTITUTIONS AND MARKETS
No. of Credits : 5
Course Code: DSC 303
Course Objectives
To understand Financial System and Economic Development in
Indian Financial System.
To know about Commercial Banks Functions, and Recent
Developments in commercial banks
To understand the concepts and functions of Merchant Banking
,Venture Capital, Private Equity– Hire purchase and leasing—Non-
banking Finance Companies
To gain a knowledge about Functions of Money Market and
Functions , Role of RBI in Money Market.
To provide knowledge about Debt Market in India, Instruments and
Players in Debt Market.
To make the students understand about Equity Market and its products.
DEPARTMENT OF COMMERCE
Name of the Program: 3rd B.Com (General)
Semester: IV
NAME OF THE COURSE: English In Use
No. of Credits : 3
COURSE CODE: ELS 4
COURSE OBJECTIVES:
To make students use English avoiding grammatical errors introducing the
concepts of concord, connectives.
To improve technical writing and formal writing among the learners introducing
the concepts of Technical vocabulary, Business Reports.
To create awareness on ‘use’ rather than ‘usage’ on how the English language is
used rather than how it should be used.
To make students understand and meet a variety of real-life communication needs-
to give and seek information, to express opinions and to convey ideas and feelings.
NAME OF THE PROGRAM: B.Com (General)
SEMESTER- IV
NAME OF THE COURSE: SANSKRIT
COURSE CODE:SLS 4
No. of Credits : 5
The students get the awareness about the greatness of the Indian family system by the
lesson “ChitrapataDarshanam”.
The students may know that an ordinary man become as great person and achieve
anything in his life by the grace of the “Guru”(Teacher) By the lesson “Vivekananda
Vijayam”
Helps the students to get awareness that the children have to follow the tradition and
customs of their family. By the lesson “VisruthaCharitham” the students may
understand that They should also respect the ideals of their parents.
By studying the lesson the student may take the “Druva” character as an ideal person
in their life and they will enrich the goal in their lives.
To help students get the linguistics knowledge by the lesson “KrudhanthaRoopani”
NAME OF THE PROGRAM: III B.com (General)
SEMESTER: IV
NAME OF THE COURSE: PRACTICE OF GENERAL INSURANCE
No. of Credits : 2
COURSE CODE: SEC 4
COURSE OBECTIVES:
To make knowledge about the origin of General Insurance and other
elements in General Insurance business in India
To equip the students about various General Insurance policies, claims
settlements and liabilities
To create a knowledge about calculation of premiums
To acquire knowledge of underwriting, different reserves maintained by
the Insurance companies
To aware about the various policy documents and forms that are
required in General Insurance
Name of the Program: B. Com II year (General)
Semester: IV
Name of the Course: INCOME TAX
No. of Credits : 5
Course Code: DSC 401
Course Objective:
To nurture the basic concept of variations in Taxation system.
To acquire conceptual and legal knowledge about Income Tax provisions relating to
computation of Income from different heads with reference to an Individual assessee.
To enhance the conceptual knowledge of computation of Income from Salary.
Acquire the knowledge of various House Property, Annual values and its exemptions.
To efficiently solve and understand the Profits and Gains of Business or Profession.
To build the capabilities to solve the Capital Gains and Income from Other Sources.
Name of the Program: B. Com II year (General)
Semester: IV
Name of the Course: BUSINESS STATISTICS – II
No. of Credits : 5
Course Code: DSC 402
Course Objective:
To nurture the basic concepts of Linear and Non-Linear regression and its
uses.
The ability to construct Index Numbers and its various methods.
To inculcate analytical and computational ability among the students.
Acquire the knowledge of Time Series, its various methods, uses and limitations.
To efficiently solve and understand the concepts of Probabilities and Theorem of
probability.
To build the capabilities to resolve the Theoretical Distribution and its various types.
Name of the Program: B. Com II year (General)
Semester: IV
Name of the Course: Corporate Accounting
No. of Credits : 5
Course Code: DSC403
Course Objective:
To provide and overview on the company’s liquidation,
liquidatorsremuneration and final statement of account.
Briefing on amalgamation and accounting treatment in the books of transferor
and transferee companies.
To ensure the technical knowledge to the students about internal
reconstruction and acquisition of business.
An overview on the accounts of banking companies and technical knowledge
of legal provision relating to final accounts.
To acquire knowledge of AS – 14 and preparation of accounts of banking and
insurance companies.
DEPARTMENT OF COMMERCE
Name of the Program: 3rd B.Com (General)
Semester: V
NAME OF THE COURSE: English in Action
No. of Credits : 3
COURSE CODE: ELS 5
COURSE OBJECTIVES:
To improve understanding skills of the language among the learners by introducing
prose and poetry.
To improve usage of English without grammatical errors by introducing
grammatical concepts, question tags, Conditionals.
To improve the vocabulary of the learners by the concepts Indianisms, Analogy
and Odd Man Out.
To make students understand and meet a variety of real-life communication needs,
Technical vocabulary regarding film and industry is introduced
NAME OF THE PROGRAM: B.Com (General)
SEMESTER: V
NAME OF THE COURSE: SANSKRIT
Course Code: SLS 5
No. Of Credits: 3
COURSE OBJECTIVE:
The Lesson “Shishyanu Sasanam” as taken from “Titriya”
Upanishad .It Reveals that the Student about the good conduct
and behavior for example the student in his life how to move in this
Society and how to respect his Parents, teachers and elders.
The Lesson “Bhramhashakti Gariyasi” as taken from
“Kaynopanishad” Generally we face so many problems and get
achievements but it is not correct known energy is many cause for
their achievements God is responsibility for all these things. There
is a Proverb “Devam Manush Roopena”.
The Lesson “Madhuro Padeshaha” as taken from “Madhura
Vijayam” Written by “Ganga Devi”. In this lesson the Poet
explained so many things about the human nature. The Problems
arranging the youth, ego by power financial stability moral values
taught by Guru Extra are clearly described in this lesson.
There are two kinds of Alankaras in Sanskrit Literature. That is
“Shabdhalankaraha, Ardhalankaraha” by understanding the
Alankaras the students may write anything attractively. In the same
way students may become good aurotors.
By the lesson “Mahakavi Shastrakaravibhagaha” students can
understand about the eminent and prominent writers in Sanskrit
Literature. They are Paneni Koutilyaha, Bharata Munihi, Bharavi,
Maaghaha, Sriharshasha.
NAME OF THE PROGRAMME: III – BCOM(General)
SEMESTER: V SEMESTER
NAME OF THE COURSE: BUSINESS ECONOMICS
NO. OF CREDITS: 4
SUBJECT CODE: GE
Course Objectives:
The course will help students to understand
To familiarize the students with the basic concept of microeconomics.
To make student understand the demand and supply analysis in business applications
To familiarise students with the production and cost structure under different stages of
production.
To understand the pricing and output decisions under various market structure.
To help students understand cost and revenue
To understand the concept of breakeven analysis
NAME OF THE PROGRAM: III B.com (General)
SEMESTER: V
NAME OF THE COURSE: Cost Accounting
No. of Credits & Course Type: 5 & CBCS
COURSE CODE: DSE 501
COURSE OBJECTIVES
To have a knowledge about cost concepts and cost accounting systems
To know the difference between direct and indirect costs and various
cost techniques for valuation the materials like FIFO, LIFO, Weighted
average etc
To acquire knowledge about how to make analysis of stock such as VED,
ABC, JIT, FSND, etc.
To know how to calculate the wages and bonus for labour under various
methods like Taylor’s differential method, Halsey, Rowan, etc. And
turnover ratios in labour
To equipped knowledge about how you calculate the overhead primary
and secondary distribution. And various methods of distribution of
them.
To understand how to prepare job cost sheet, unit cost sheet and tender
To gain knowledge about contract costing and preparation of contract
account
To gain skill about process costing and preparation of accounts along
with normal and ab normal losses
NAME OF THE PROGRAM: III B.com (General)
SEMESTER: V
NAME OF THE COURSE: Computerized Accounting
No. of Credits : 5
COURSE CODE: DSE 502
COURSE OBECTIVES:
To have a knowledge about performing and preparation of final
account through Accounting Software.
To acquire the knowledge regarding ERP system.
To Prepare the student to the present days accounting
requirements
To understand creation of a company, Ledger and Inventories in
Tally ERP 9
To have a knowledge about various Vouchers and information
analysis in Tally ERP 9
Name of the Program: B. Com III year (General)
Semester: V
Name of the Course: Advanced Corporate Accounting
No. of Credits : 5
Course Code: BC608
Course Objective:
A complete view on holding companies, its legal requirements and on
subsidiary companies.
To provide the students technical knowledge about the consolidated balance
sheet.
To make sure that students are capable to incorporate the final accounts
To inculcate the brief knowledge on double accounting system and its
applicability.
An overview of accounting for price level changes and current purchasing
power ( CPP )
A brief understanding about lease accounts and its types.
To ensure technical knowledge of human resource accounting, social
responsibility accounting and AS – 19 and 21 format accounting.
Name of the Program: B. Com III year (General)
Semester: v
Name of the Course: AUDITING
No. of Credits : 5
Course Code: DSE503 (a)
Course Objective:
To nurture the basic concept of Standard of auditing, its objectives, types and
procedures for issue of standards by AASB.
To acquire conceptual knowledge about the qualities of auditor and execution of
audit.
To understand meaning and elements of auditing and gain knowledge for execution of
audit.
Acquire the knowledge of Internal control, Internal check and Internal audit.
To inculcate the knowledge of vouching, its trading transactions and auditing in an
EDP environment.
To ensure the concept of verification and valuation of assets, various audit committee
and audit reports.
DEPARTMENT OF COMMERCE
Name of the Program: III B.Com (General)
Semester: VI
Data Pending…….