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POs PSOs and COs
M.Com. Commerce Program Outcomes (POs):
PO–1: Learners will acquire the skills like effective communication, decision making, problem solving in day to day business affairs.
PO –2: Students will learn relevant managerial accounting career skills, applying both quantitative and qualitative knowledge to their future careers in business
PO –3: Learners can also acquire practical skills to work as tax consultant, Insurance consultant, management consultant and audit assistant.
PO –4: Learners will be able to recognize features and roles of businessmen, entrepreneur, managers, consultant, which will help learners to possess knowledge and other soft skills.
PO –5: Students will be able to demonstrate progressive learning of various tax issues and tax forms related to individuals. Students will be able to demonstrate knowledge in setting up a computerized set of accounting books.
PO –6: Learners will be able to prove proficiency with the ability to engage in competitive exams like CA, CS, ICWA and other courses.
PO –7: Learners will be able to do higher education and advance research in the field of commerce, management, and banking and finance
M.Com – II ( Sem III & IV).
Commerce Course Outcomes (COs)
| COURSE OUTCOMES (CO) |
| Course Outcomes |
Management Accounting Paper I |
| CO 1 |
Understand the fundamentals of ManagementAccounting. |
| CO 2 |
Explain the analysis and interpretation of financialstatements |
| CO 3 |
Demonstrate the estimation of working capitalrequirements |
| CO 4 |
Practice to analyze the changes in financial position. |
| COURSE OUTCOMES (CO) |
| Course Outcomes |
Management Accounting Paper-II(Management Control System) |
| CO 1 |
Understand the fundamentals of Management Control System and Reporting. |
| CO 2 |
Explain the marginal costing and cost-volume-profit analysis and practice decision making based thereon |
| CO 3 |
Simulate the budgetary control system and demonstrate the budgeting. |
| CO 4 |
Practice to analyze the cost variances. |
| COURSE OUTCOMES (CO) |
| Course Outcomes |
BUSINESS FINANCE-PAPER-I |
| CO 1 |
Apply fundamental concepts of business finance and examine various finance decisions |
| CO 2 |
Compare different types of capital structure |
| CO 3 |
Compare and appraise various long-term and short-term sources of finance |
| CO 4 |
Illustrate various components of Working Capital Management |
| COURSE OUTCOMES (CO) |
| Course Outcomes |
BUSINESS FINANCE-PAPER-II |
| CO 1 |
Become familiar with practical trading techniques in Indian stock market |
| CO 2 |
Understand how to build and evaluate the portfolio and different facets of portfolio management |
| CO 3 |
Acquire conceptual understanding of Corporate Restructuring |
| CO 4 |
Become aware of recent trends in business finance scenario with specific reference to Startup Funding, Angel Financing and FinTech services |
| COURSE OUTCOMES (CO) |
| Course Outcomes |
Advanced Accountancy -Paper No.-V |
| CO 1 |
Familiarity with accounting of business combination of companies |
| CO 2 |
Perfection in accounting of different types of co-operatives. |
| CO 3 |
Understanding the accounting for lease. |
| CO 4 |
Understand the concept of social responsibility of accounting, environment accounting and human resource accounting |
| COURSE OUTCOMES (CO) |
| Course Outcomes |
Advanced Accountancy Paper VI |
| CO 1 |
To understand basic elements of computation and tax liability |
| CO 2 |
To analyse various sources of income and their taxability |
| CO 3 |
To know the deductions from income and their implication on taxability |
| CO 4 |
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| COURSE OUTCOMES (CO) |
| Course Outcomes |
Advanced Accountancy Paper VII (Cost Accounting) |
| CO 1 |
Students will acquire the knowledge of elements of cost and cost sheet. |
| CO 2 |
Students will acquaint the knowledge and skill to prepare job cost sheet and contract account |
| CO 3 |
. Students will explain the costing process for processing units and service organizations. |
| CO 4 |
Students will understand to reconcile the cost and financial accounts. |
| COURSE OUTCOMES (CO) |
| Course Outcomes |
Advanced Accountancy Paper VIII (Contemporary Issues in Accounting) |
| CO 1 |
students will acquire the knowledge of contemporary issues in accounting |
| CO 2 |
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| CO 3 |
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| CO 4 |
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M.Com – I ( Sem I & II). Commerce Course Outcomes (COs)
| COURSE OUTCOMES (CO) |
| Course Outcomes |
Advanced Accountancy -Paper I |
| CO 1 |
Understand concept of Accounting Standards and practical implications of AS-1 and AS-2 |
| CO 2 |
Familiar with preparing final accounts of service industries. |
| CO 3 |
Demonstrate preparation of consolidated financial statements of holding company and its subsidiaries. |
| CO 4 |
Understand preparation of financial statements of Insurance Companies with Schedules. |
| COURSE OUTCOMES (CO) |
| Course Outcomes |
Advanced Accountancy Paper II (Management Accounting) |
| CO 1 |
Understand the fundamentals of ManagementAccounting. |
| CO 2 |
Explain the analysis and interpretation of financialstatements. |
| CO 3 |
Demonstrate the estimation of working capital requirements. |
| CO 4 |
Practice to analyze the changes in financial position |
| COURSE OUTCOMES (CO) |
| Course Outcomes |
Advanced Accountancy Paper III(Taxation) |
| CO 1 |
Compute Income from Salary |
| CO 2 |
Compute Income from Business or Profession and House Property |
| CO 3 |
Compute Total Income and Tax Liability |
| CO 4 |
File E- Return and make E – Payment of Tax |
| COURSE OUTCOMES (CO) |
| Course Outcomes |
Advanced Accountancy Paper IV Introduction to Income Tax |
| CO 1 |
know the basic information related to income tax. |
| CO 2 |
Know important terms and how to determine Residential Status of an Assessee |
| CO 3 |
Understand procedure of assessment and Income Tax Authorities |
| CO 4 |
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| COURSE OUTCOMES (CO) |
| Course Outcomes |
Advanced Accountancy -Paper V |
| CO 1 |
accounting of business combination of companies |
| CO 2 |
accounting of consumer co-operatives societies. |
| CO 3 |
Understand the accounting for lease. |
| CO 4 |
Understand the accounts of Electricity Companies. |
| COURSE OUTCOMES (CO) |
| Course Outcomes |
Advanced Accountancy Paper VI (Cost Accounting) |
| CO 1 |
Students will acquire the knowledge of elements of cost and cost sheet. |
| CO 2 |
Students will acquaint the knowledge and skill to prepare job cost sheet and contract account. |
| CO 3 |
Students will be able to explain the costing process for processing units and service organizations. |
| CO 4 |
Students will understand to reconcile the cost and financial accounts |
| COURSE OUTCOMES (CO) |
| Course Outcomes |
Advanced Accountancy Paper VII (Auditing) |
| CO 1 |
Understand the basic concepts and objectives of audit |
| CO 2 |
Gain working knowledge of generally accepted auditing procedures |
| CO 3 |
Identify the skills and techniques of conducting audit of various entities |
| CO 4 |
Know the recent trends in practice of audit |
| COURSE OUTCOMES (CO) |
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| Course Outcomes |
Advanced Accountancy -Paper VIII Title of Paper- Introduction to Auditing |
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| CO 1 |
Understand the basic concepts and objectives of audit |
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| CO 2 |
Gain working knowledge of generally accepted auditing procedures |
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| CO 3 |
Identify the skills and techniques of conducting audit of various entities |
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| CO 4 |
Know the recent trends in practice of audit |
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| COURSE OUTCOMES (CO) |
| Course Outcomes |
On the Job Training (OJT) |
| CO 1 |
Expose the students to the real life situation |
| CO 2 |
Develop an ability of critical thinking |
| CO 3 |
Analyse the problem in an organisation and suggest remedial actions |
| CO 4 |
. Gain working knowledge of the job/profession to get insights of the business |
| COURSE OUTCOMES (CO) |
| Course Outcomes |
Elective I (BM): Paper I Business Management |
| CO 1 |
Course Outcomes Understand the theoretical aspects of management and strategic management |
| CO 2 |
Describe the theoretical aspects of management and strategic management |
| CO 3 |
Understand the contemporary issues in management. |
| CO 4 |
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| COURSE OUTCOMES (CO) |
| Course Outcomes |
Organizational BehaviourElective I(BM): Paper II |
| CO 1 |
Describe theoretical concepts of organizational Behaviour. |
| CO 2 |
Classify types of personalities |
| CO 3 |
Summarize types of conflicts. |
| CO 4 |
Summarize adoption of organizational culture. |
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