Course outcoms
S.V.G.M.Government DegreeCollege:Kalyandurg
B.Com. Programme Outcomes
and
Course wise Outcomes
Program Outcome:
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.
· Students can get thorough knowledge of finance and commerce.
· The knowledge of different specializations in Accounting, costing, banking and finance with the practical exposure helps the students to stand in organization.
Program Specific Outcome:
· The students can get the knowledge, skills and attitudes during the end of the B.com degree course.
· By goodness of the preparation they can turn into a Manager, Accountant , Management Accountant, cost Accountant, Bank Manager, Auditor, Company Secretary, Teacher, Professor, Stock Agents, Government employments and so on.,
· Students will prove themselves in different professional exams like C.A. , C S, CMA, as well as other cources.
· The students will acquire the knowledge, skill in different areas of communication, decision making, innovations and problem solving in day to day business activities.
· Students will gain thorough systematic and subject skills within various disciplines of finance, auditing and taxation, accounting, management, communication, computer.
· 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.
· Students will learn relevant Advanced accounting career skills, applying both quantitative and qualitative knowledge to their future careers in business.
· Students will be able to do their higher education and can make research in the field of finance and commerce.
Course Outcomes:
Semester – I
Fundamentals of 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 inØaccordance with GAAP.
· Analyze the difference between cash book and pass book in terms of balance and make reconciliation.
· Critically examine the balance sheets of a sole trader for different accounting periods.
· Design new accounting formulas & principles for business organizations.
Business Organization and Management:
Learning Outcomes:
At the end of the course, the student will be able to:
· Understand different forms of business organizations
· Comprehend the nature of Joint Stock Company and formalities to promote a Company.
· Describe the Social Responsibility of Business towards the society.
· Critically examine the various organizations of the business firms and judge the best among them.
· Designand plan to register a business firm. Prepare different documents to register a company at is own.
· Articulatenew models of business organizations.
Business Environment:
Learning Outcomes:
At the end of the course, the student will able to;
· Understand the concept of business environment.
· Define Internal and External elements affecting business environment.
· Explain the economic trends and its effect on Government policies.
· Critically examine the recent developments in economic and business policies of theGovernment.
· Evaluate and judge the best business policies in Indian business environment.
· Develop the new ideas for creating good business environment.
Semester – II
Financial Accounting:
Learning Outcomes:
At theend of the coursethe student will able to;
· Understand the concept of consignment and learn the accounting treatment of theØvarious aspects of consignment.
· Analyze the accounting process and preparation of accounts in consignment and joint venture.
· Distinguish Joint Venture and Partnership and to learn the methods of maintaining records under Joint Venture.
· Determine the useful life and value of the depreciable assets and maintenance ofØReserves in business entities.
· Design an accounting system for different models of businesses at his own using the principles of existing accounting system.
Business Economics:
Learning Outcomes:
At the end of the course, the student will able to;
· Describe the nature of economics in dealing with the issues of scarcity of resources
· Analyze supply and demand analysis and its impact on consumer behavior.
· Evaluate the factors,such as production and costs affecting firms behavior.
· Recognize market failure and the role of government in dealing with those failures.
· Use economic analysis to evaluate controversial issues and policies
· Apply economic models for managerial problems, identify their relationships, and formulate the decision making tools to be applied for business.
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 bankinginnovations.
Semester – III
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.
· Employ critical thinking skills to understand the difference between the dissolution of the firm and dissolution of partnership
Business Statistics
Learning Outcomes:
At the end of the course, the student will able to;
· Understand the importance of Statistics in real life
· Formulate complete, concise, and correct mathematical proofs.
· Frame problems using multiple mathematical and statistical tools, measuring relationships by using standard techniques.
· Build and assess data-based models
· Learn and apply the statistical tools in day life.
· Create quantitative models to solve real world problems in appropriate contexts.
Marketing:
Learning Outcomes:
At the end of the course, the student will able to;
· Develop an idea about marketing and marketing environment.
· Understand the consumer behavior and market segmentation process.
· Comprehendthe product life cycle and product line decisions.
· Know the process of packaging and labeling to attract the customers.
· Formulate new marketing strategies for a specific new product.
· Develop new product line and sales promotion techniques for a given product.
· Design and develop new advertisements to given products.
Semester – IV
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.
· Demonstratetheprocedure 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 ofwell-reasoned arguments andreachingbetter conclusions.
· Communicate accounting policy choiceswith reference to relevant laws and accounting standards.
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.
· Prepare analysis of various special decisions, using relevant management techniques.
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.
· Prepare and File IT returns of individual at his own.
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.
· Integrate concept of business law with foreign trade.
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
· Plan an audit by considering concepts of evidence, risk and materiality
Goods and Service Taxes:
Learning Outcomes:
At the end of the course, the student will able to;
· Understand the basic principles underlying the Indirect Taxation Statutes.
· Examine the method of tax credit. Inputand Output Tax credit and Cross Utilization of Input Tax Credit.
· Identify and analyze the procedural aspects under different applicable statutes related to GST.
· Compute the assessable value of transactions related to goods and services for levy and determination of duty liability.
· Develop various GST Returns and reports for business transactions in Tally.
6th Semester:
16-A. Advanced Corporate Accounting (Skill Enhancement Course (Elective), 4 Credits):
Learning Outcomes:
After completing the course, the student shall be able to:
· Understand Corporate Accounting environment
· Record Transactions related to Purchase of Business, Amalgamation and Reconstruction
· Analyze the situations of Purchase of Business and Liquidation
· Create formulas and calculations relating to Amalgamation, Internal Reconstruction and Holding company accounts
· Acquire skills of Accounting Procedure of Advanced Corporate Accounting Environment.
17- A. Software Solutionsto Accounting (Skill Enhancement Course (Elective), 4 Credits):
Learning Outcomes:
After completing the course, the student shall be able to:
· Understand the technical environment of accounting softwares.
· Highlight the major accounting softwares in India.
· Apply basics of accounting softwares into business firms for accounting transactions.
· Understand the various versions of Tally and other softwares.
· Integrate the concept of different Accounting softwares for accounting purpose
· Design new approaches for use of accounting software environment.
20-B. Life Insurancewith Practice (Skill Enhancement Course (Elective), 4 Credits):
Learning Outcomes:
After completing the course, the student shall be able to:
· Understand the Features of Life Insurance , schemes and policies and insurance companies in India
· Analyze various schemes and policies related to Life Insurance sector
· Choose suitable insurance policy for given situation and respective persons
· Acquire Insurance Agency skills and other administrative skills
· Acquire skill of settlement of claims under various circumstances
21- B. General Insurance Procedureand Practice (Skill Enhancement Course (Elective), 4 Credits):
Learning Outcomes:
After completing the course, the student shall be able to:
· Understand the Features of General Insurance and Insurance Companies in India
· Analyze various schemes and policies related to General Insurance sector
· Choose suitable insurance policy under Health, Fire, Motor, and Marine Insurances
· Acquire General Insurance Agency skills and administrative skills
· Apply skill for settlement of claims under various circumstances.
16-C: Digital Marketing (Skill Enhancement Course (Elective) 4 credits):
Learning Outcomes:
Upon successful completion of the course students will be able to;
· Analyze online Micro and Macro Environment
· Design and create website
· Discuss search engine marketing
· Create blogs, videos, and share.
17 C -Service Marketing (Skill Enhancement Course (Elective) 4 credits):
Learning Out comes:
Upon successful completion of the course the student will be able to;
· Discuss the reasons for growth of service sector.
· 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.
· Suggest measures to improve services quality and their service delivery.
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