Course Outcome B.Com.
- To teach fundamental knowledge and necessary abilities to the higher secondary students in emerging areas of commerce like accounting, auditing, company laws, taxation.
- To prepare students by skilling them with desired ability in commerce education and research.
- To prepare the students with commerce and related core areas like accounting, cost accounting, management accounting, taxation and corporate laws.
- To develop and strengthen theoretical, and practical aspects of commerce for preparing the students for higher education and research.
- To furnish the students about the latest trends in commerce and related areas.
- To develop the skill of applying concepts and techniques used in Commerce
- After receiving graduate degree in commerce, the students have the options to join corporate sector, public sector, government organizations as entry level executives or can pursue higher studies in commerce, management, economics, law, and professional courses like CA, ICWA, and CS.
- To develop an attitude for working effectively and efficiently in a business environment.
- The following is Syllabus as per NEP, 2020 scroll down for Semester wise Syllabus and click on the link below the subject to check the detailed syllabus.
SEM. I (New Syllabus as Per NEP, 2020)
SEM. II (New Syllabus as Per NEP, 2020)
SEM. III (New Syallbus as Per NEP 2020)
SEM. IV (S.Y. B.Com)
- To understand the basic ideas about Public finance and its scope
- To aware about concept of private and public goods, spill over benefits and its application
- To know the nature of Public Expenditure, pattern of Public expenditure in India, Effects of public expenditure
- To evaluate the Tax structure in India, theories of Taxation and its application
- To gain the knowledge about Public Debt and Deficit finance and their needs.
- Students will Learn about basic knowledge of functional areas of production, purchasing, and inventory management.
- They will also learn scientific purchasing and application of scientific purchasing.
- Graduates will learn the usage of different inventory methods.
- Students will effectively learn with the positive side of adopting new product in marketing.
- Students will get the knowledge about causes of failure of product.
- Study provides interesting ways of learning in production.
- Students can learn how the business tax planning can be done. They learnt the admissible expense and admissible incomes related to business and profession.
- Assets held for more than 365 days and sold, it is treated as capital gain and students can do tax planning with it.
- To know the lottery income benefits, horse race, gambling benefits, their charges, dividend income by income from other sources.
- Students also can learn the very innovative chapter i.e. Goods and Service Tax.
| Sr.No | NAME OF THE TOPIC | SUBJECT PROGRAM OUTCOME |
|---|---|---|
| 1 | TEXT-COLOURS OF LIFE(SECTION TWO) | a) Reading correctly with proper pronunciation, intonation and accent b) Writing topic accurately using new words and with some originality |
| 2 | CORPORATE SOCIAL RESPONSIBILITY LETTERS | a) improving writing skill |
| 3 | AGENCY CORRESPONDENCE | a) writing of letters of correspondence |
| 4 | COLLECTION LETTERS | a) writing intimation letter, reminder letter, warning letter, letter of thanks |
| 5 | VOCABULARY | a) learning vocabulary : idioms and phrasal verbs |
| 6 | ASSIGNMENT | a) understanding of the text through textual summaries b) focus on all essential structural items/grammatical elements c) writing of formal letters |
| 1 | Differentiation Differentiation and integration can help us solve many types of real-world problems. We use the derivative to determine the maximum and minimum values of particular functions (e.g. cost, strength, amount of material used in a building, profit, loss, etc.) |
| 2 | Application of Derivatives We use the derivative to determine the maximum and minimum values of particular functions (e.g. cost, strength, amount of material used in a building, profit, loss, etc.) |
| 3 | Index Numbers Index number of prices is a method through which we can measure changes in the price level over time. This means that whether a country faces inflation or deflation can be known from the index number of prices |
| 4 | Time Series Time Series is a sequence of well-defined data points measured at consistent time intervals over a period of time. … Time series analysis is the use of statistical methods to analyze time series data and extract meaningful statistics and characteristics about the data For Example, predicting future demand based on past sales on particular time. |
- How to measure per unit cost, the difference between fixed and variable cost, measurement of cost of production etc can be known from single or unit costing.
- How the profit should be matched as per cost as well as as per financial account can be learnt from reconciliation of profit as per cost account with profit as per financial accounts.
- Students can learn how the costing concept is useful in operating as well as service sector like hospital, transportation from service costing.
- How the batch wise production costing is done, how the work on contract is done etc learnt from job,batch,contract costing.
- Like taxation, auditing is also unique subject for students. They can know the auditing of accounts by introduction of auditing.
- To know how the audit of the company is to be done, their steps.,types of reports all can be learnt.
- To know how to collect the proof or evidence of what is written in balance sheet by vouching.
- How to evaluate the assets and liabilities, how to verify it can be learnt from verification and valuation od assets and liabilities.
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SEM. V (T.Y. B.Com)
- To understand the idea about Economic Planning, Planning in India and its consequences
- To aware about the role of Economic Reforms undertaken by government, its impact and remedies
- To evaluate the different policies of government of India for Economic Stability, Economic Growth and Development.
- To seek the knowledge about Federal Finance in India, practicability of transfer resources in terms of financial relationship between Central and State Governments
- To interpret complex marketing issues and problems using relevant theories, concepts and methods with regard to ethical conduct.
- Knowing how to apply contemporary marketing theories to the demands of business and management practice.
- Find and generate information/data needed to inform problem solving in marketing using appropriate methodology.
- Analyze information/data critically and synthesize new knowledge and communicate that knowledge via engaging written and oral formats.
- Organize information and data to reveal patterns and themes, and manage teams and evidence gathering and problem solving processes.
- Conduct the process of inquiry, and respond to feedback, accounting for ethical, social and cultural (ESC) issues.
- Students can learn how the business tax planning can be done. They learnt the admissible expense and admissible incomes related to business and profession.
- Assets held for more than 365 days and sold, it is treated as capital gain and students can do tax planning with it.
- To know the lottery income benefits, horse race, gambling benefits, their charges, dividend income by income from other sources.
- Students also can learn the very innovative chapter i.e. Goods and Service Tax.
| NAME OF THE TOPIC | SUBJECT PROGRAM OUTCOME |
|---|---|
| Text Book – GEMS OF WISDOM PART I | a) Reading correctly with proper pronunciation, intonation and accent b) Writing topic/answers accurately using new words and with some originality |
| INSURANCE CORRESPONDENCE | a) writing of letters of correspondence |
| QUESTIONNAIRE | a) surveying and collecting data as per the prescribed topics b) meaningful composition of questions |
| ASSIGNMENTS | a) understanding of the text and develop enhanced capabilities b) writing formal letters c) writing of questionnaire |
| VOCABULARY(Latin, French, Greek, Spanish) | a) Gaining knowledge of new words of different languages of world b) usage of new words in day-today life |
| 1 | Discrete Probability Distributions -1 A discrete distribution is a function that gives the probabilities of observable (either finite or countably infinite) pre-defined values |
| 2 | Discrete Probability Distributions -2 A discrete distribution is a function that gives the probabilities of observable (either finite or countably infinite) pre-defined values For example, probability of 7 will student pass the exam in t he class on 10 students. |
| 3 | Process Control Technique Statistical process control (SPC) is a method of quality control which employs statistical methods to monitor and control a process For example, it helps us to monitor no of defects produce during the process |
| 4 | Product Control Technique Product control is another method of statistical quality control in which the quality of a product is controlled while the product is ready to dispatch or sell to the customers |
- The raw material which finished in process and the measurement of process expenses is termed as process costing. Students learn the different part of costing.
- Students learn the marginal costing where only variable cost is important and the fixed is not.
- How to do decision making in crucial situation of companies can be learnt from decision making chapter.
- How the two companies merge and becomes one , the process of it can learnt from amalgamation account.
- How the management is emerged as a concept of accounting, how to analyse the financial statements like balance shet, profit and loss account, how to interpret it learnt from introduction of management accounting.
- The ratios like operating, liquidity, financial ratios can be learnt from ratio analysis.
- In which ways the statement of cash flow is divide in operating, investing and financial means learnt from cash flow statement.
- To control the expenses of company or firm, budget is reuired. For that students learn various types of budgets like cash budget, production budget, zero base budget.
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SEM. VI (T.Y. B.Com)
- To provide such knowledge about volume of Foreign Trade, India’s Trade Policies (Export and Import)
- To discuss the structure of Banking Sector
- To know the functions of Commercial banks and Reserve Bank of India, role of Monetary Policy to bring stability in Economy.
- To evaluate the Tax Structure in India
- To understand the problems of Demonetization and Black Money
- Demonstrate understanding of the finance function
- Demonstrate understanding of the goals of the finance manager
- Identify the basic financial environment and institutions
- Perform analytical reviews of financial results, proposals, and plans
- Identify funding sources, instruments, and markets
- Demonstrate knowledge of the value of money over time and its uses
- Demonstrate knowledge of a basic financial vocabulary
- Recognize the importance of ethics
- Introduce students to financial management and its importance and its applications in business, their relationship with the business environment and the role and functions of chief financial officer.
- Introduce students to financial planning, and objectives, and its benefits, and the types of areas and stages of financial planning, and the factors that help the success of financial planning.
- Introduce students to the methods used in financial planning to assess the short-term financial needs.
- Introduce students to time value of money and its relationship to the objectives of financial management, rationale for using the time value of money, and simple and compound interest and how to calculate it, and also to understand the present value of the future payments.
- Introduce students to major financial statements of businesses as well as the definition of the purposes and tools of financial analysis and its importance in the financial control process.
- Introduce students to the basics of investing in securities through exposure to the following points: knowledge of financial markets, and their components, and functions of the financial market, and the parties worked in the financial markets, the stock traded in the money markets and capital markets, then find out the efficiency standards of the financial market, as well as valuations of Shares and bonds.
- Giving students how to apply full financial cycle and makes the necessary adjustments on service and commercial installations.
- Giving students of Application processors to finance small projects.
| SR. NO. | NAME OF THE TOPIC | SUBJECT PROGRAM OUTCOME |
|---|---|---|
| 1 | TEXT- GEMS OF WISDOM –PART 2 | a) development of reading , writing, speaking and listening skills b) meaningful composition of tasks c) understanding of text d) learning usage of grammatical elements |
| 2 | PRESS REPORTS | a) learning and knowing about media:Print and Electronic b) learning data collection of accidents and its compilation |
| 3 | BUSINESS REPORTS | a) writing individual reports b) writing committee reports |
| 4 | COMPREHENSION(STOCK MARKET REPORT) | a) explaining market reports b) ability to understand and interpret market strategy c) analysis of market trend |
| 5 | VOCABULARY | a) knowing stock market terminology b) read and correctly pronounce new words and learning of standard abbreviations |
| 6 | ASSIGNMENTS | c) understanding of the text and develop enhanced capabilities d) focus on all essential structural items/grammatical elements Theme based tasks to be completed to test deeper understanding of the text through textual summaries |
| 1 | Testing of Hypothesis & Large Sample Test A hypothesis test evaluates two mutually exclusive statements about a population to determine which statement is best supported by the sample data. For example, It help us to make decision about population based on sample. To make comparison of multiple population. To compare Average CGPA of Gujarat university and Saurashtra University. |
| 2 | Decision Theory Framework of logical and mathematical concepts, aimed at helping managers in formulating rules that may lead to a most advantageous course of action under the given circumstances |
| 3 | Game Theory Game theory is the process of modeling the strategic interaction between two or more players in a situation containing set rules and outcomes |
| 4 | Matrix Algebra A matrix is a rectangular array of numbers or other mathematical objects for which operations such as addition and multiplication are defined. Perform common matrix operations (addition, subtraction, multiplication, etc.). |
- Students can practice of substituting an expected cost for an actual cost in the accounting records and then periodically recording variances by learning standard costing.
- Students can do planning of organisations’ long term investments such as new machinery, replacement, new plants, new products through capital budgeting.
- The money available at the present time is woth more than the same amount in future due to its earning capacity. Students can learn this principle by the concept of time value of money.
- How to do the audit of company, what are the preliminery steps for it, what is the procedure etc learnt from Company Audit.
- When auditor give clean or qualified report, when he give true and fair certificate learnt form Auditors’ Report and Certificates.
- The calculation of depreciation as well as its methods, information about divisible profits learnt from the chapter divisiblt profit and depreciation.
- Students can do an official examination of the facts about a situation of a company from investigation. They can also learn an audit programmes of banks, colleges, institutions by learning Audit Programme.
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