M.Com.(Master of Commerce)
| Sr.No. | Program Outcomes (POs) - A student will be able to |
|---|---|
| PO1: | Discuss the basics and advancements in commerce related disciplines. |
| PO2: | Demonstrate conceptual, applied and research skills as well as competencies required for effective problem solving and right decision making in routine and special activities relevant to business. |
| PO3: | Distinguish conventional as well as contemporary areas in the discipline of Commerce. |
| PO4: | Exhibit in-depth understanding of all core areas in commerce. |
| PO5: | Recognize the challenges of business world by studying and analyzing advanced commercial and business methods and processes. |
| PO6: | Generate employment rates into stimulating and diverse careers. |
| PO7: | Communicate effectively while handling the challenges of the corporate environment and business circles. |
| PO8: | Produce solutions to social problems and ethical dilemmas. |
| Sr.No. | Program Specific Outcomes (PSOs) - A student will be able to |
|---|---|
| PS01: | Describe core concepts in accountancy and their practical usage. |
| PS02: | Apply theoretical foundation for the preparation and presentation of financial statements. |
| PS03: | Interpret different aspects of income tax. |
| PS04: | Demonstrate competency in managerial decision making and control. |
| PS05: | Value business ethics, professional and human values and ethical system at general level. |
| Sr.No. | Course Outcomes (COs) - A student will be able to |
|---|---|
| CO1: | Define and explain the fundamental concepts and principles of management accounting. |
| CO2: | Differentiate between financial accounting and management accounting. |
| CO3: | Identify and classify various costs (e.g., direct, indirect, fixed, variable). |
| CO4: | Understand the role of budgeting in planning and controlling organizational activities. |
| CO5: | Apply Cost Volume Profit analysis to evaluate the impact of changes in volume, costs, and prices on profit. |
| CO6: | Develop the concept of management accounting and its significance in the business. |
| CO7: | Understand, develop and apply the techniques of management accounting in the financial decision making in the business corporate. |
| CO8: | Use their learning in managerial decision making and control. |
| Sr.No. | Course Outcomes (COs) - A student will be able to |
|---|---|
| CO1: | Understand emerging changes in the modern business environment. |
| CO2: | Develop the analytical, technical and managerial skills in the various areas of Business Administration. |
| CO3: | Develop skills to become effective future managers and leaders. |
| CO4: | Develop Technical skills required for designing and developing effective Functional strategies for growth and sustainability of business. |
| CO5: | Conduct a thorough analysis of the external environment using tools such as PESTEL analysis. |
| CO6: | Utilize tools like SWOT analysis for a holistic view of the organization. |
| CO7: | Understand various approaches to strategy formulation (e.g., cost leadership, differentiation, focus). |
| CO8: | Learn and apply scenario planning techniques for anticipating and preparing for future uncertainties. |
| Sr.No. | Course Outcomes (COs) - A student will be able to |
|---|---|
| CO1: | Laid a theoretical foundation of Accounting & Accounting Standards. |
| CO2: | Gain ability to solve problems relating to Corporate Accounting. |
| CO3: | Memorize key accounting standards and their application in complex scenarios. |
| CO4: | Summarize and discuss the implications of accounting treatments for specific transactions. |
| CO5: | Demonstrate the application of accounting standards in real-world scenarios, considering various business structures. |
| CO6: | Synthesize information from multiple sources to make informed accounting recommendations. |
| CO7: | Apply advanced accounting software and tools for financial modeling and reporting. |
| CO8: | Implement accounting strategies to address international financial reporting challenges. |
| Sr.No. | Course Outcomes (COs) - A student will be able to |
|---|---|
| CO1: | Recall and explain key concepts in income tax law, including taxable income, deductions, and credits. |
| CO2: | Interpret and explain the principles and rules governing income tax calculations. |
| CO3: | Demonstrate the application of tax planning strategies to minimize tax liabilities. |
| CO4: | Analyze complex tax scenarios for individuals and entities, considering various sources of income and deductions. |
| CO5: | Evaluate the consequences of tax planning decisions on financial outcomes. |
| CO6: | Develop comprehensive tax plans for individuals and businesses, considering legal and ethical considerations. |
| CO7: | Conduct tax research to address complex and evolving tax issues. |
| CO8: | Implement tax compliance strategies for entities operating in multiple jurisdictions. |
| Sr.No. | Course Outcomes (COs) - A student will be able to |
|---|---|
| CO1: | Recall and explain advanced concepts in cost accounting, including activity-based costing (ABC) and target costing. |
| CO2: | Summarize the advantages and limitations of various advanced cost accounting techniques. |
| CO3: | Demonstrate the application of cost accounting in decision-making processes. |
| CO4: | Analyze the impact of advanced cost accounting on product pricing and profitability. |
| CO5: | Critically assess the effectiveness of advanced cost accounting methods in optimizing operational performance. |
| CO6: | Synthesize information from various cost reports to support management decision-making. |
| CO7: | Conduct variance analysis and interpret results to identify areas of improvement. |
| CO8: | Implement cost control measures based on the analysis of cost drivers and variances. |
| Sr.No. | Course Outcomes (COs) - A student will be able to |
|---|---|
| CO1: | Memorize key terms associated with responsibility accounting. |
| CO2: | Summarize the principles of responsibility accounting and its role in organizational performance evaluation. |
| CO3: | Apply job order costing and process costing methods to allocate costs in manufacturing environments. |
| CO4: | Analyze the impact of costing techniques on product pricing, profitability analysis, and decision-making. |
| CO5: | Evaluate the appropriateness of responsibility centers and performance metrics in responsibility accounting. |
| CO6: | Develop comprehensive costing systems for specific industries or product lines. |
| CO7: | Evaluate the impact of cost allocation methods on the performance measurement of responsibility centers. |
| CO8: | Apply responsibility accounting principles to design performance measurement systems for different organizational structures. |
| Sr.No. | Course Outcomes (COs) - A student will be able to |
|---|---|
| CO1: | Recall and define key financial analysis terms, such as liquidity ratios, profitability ratios, and leverage ratios. |
| CO2: | Interpret financial statements, including balance sheets, income statements, and cash flow statements. |
| CO3: | Evaluate the impact of financial decisions on the overall financial position of the organization. |
| CO4: | Critically evaluate financial reports to identify potential areas of improvement or concern. |
| CO5: | Synthesize financial information to prepare forecasts and projections for strategic decision- making. |
| CO6: | Develop comprehensive financial models for forecasting and budgeting purposes. |
| CO7: | Analyze the financial implications of investment decisions, mergers, and acquisitions. |
| CO8: | Implement financial risk management strategies to safeguard the organization's financial well-being. |
| Sr.No. | Course Outcomes (COs) - A student will be able to |
|---|---|
| CO1: | Define Industrial Economics. |
| CO2: | Explain Economies of the scale. |
| CO3: | Paraphrase causes of Low Industrial Productivity. |
| CO4: | Interpret Government Policy Measures for Balanced Regional Industrial Development. |
| CO5: | Elaborate determinants of size of firm. |
| CO6: | Discuss sources of Industrial Finance. |
| CO7: | Explain problems of MSME. |
| CO8: | Interpret Alfred Weber’s theory of Industrial Location. |
| Sr.No. | Course Outcomes (COs) - A student will be able to |
|---|---|
| CO1: | Memorize key regulations and standards related to each specialized accounting area. |
| CO2: | Summarize the differences between financial reporting requirements for various types of entities. |
| CO3: | Apply forensic accounting techniques to investigate financial fraud and irregularities. |
| CO4: | Evaluate the impact of specific accounting rules on financial disclosure for nonprofit organizations. |
| CO5: | Evaluate the ethical considerations unique to each specialized accounting field. |
| CO6: | Synthesize information from forensic accounting investigations to provide insights and recommendations. |
| CO7: | Analyze the financial implications of tax regulations and compliance requirements for various entities. |
| CO8: | Implement accounting strategies tailored to meet the unique needs of specialized accounting areas. |
| Sr.No. | Course Outcomes (COs) - A student will be able to |
|---|---|
| CO1: | Recall and define key concepts in business taxation, including taxable income, deductions, and credits. |
| CO2: | Interpret and explain the principles behind business taxation, including corporate, partnership, and LLC taxation. |
| CO3: | Apply tax rules and regulations to calculate the tax liability for different types of business entities. |
| CO4: | Analyze complex tax scenarios for businesses, considering various sources of income, deductions, and credits. |
| CO5: | Critically assesse the tax consequences of strategic business decisions, such as mergers, acquisitions, and expansions. |
| CO6: | Develop comprehensive tax plans for businesses, considering legal and ethical considerations. |
| CO7: | Conduct tax research to address complex and evolving tax issues for multinational corporations. |
| CO8: | Implement tax compliance strategies for businesses operating in multiple jurisdictions. |
| Sr.No. | Course Outcomes (COs) - A student will be able to |
|---|---|
| CO1: | Recall and define key cost accounting terms and concepts. |
| CO2: | Interpret the role of cost accounting in organizational decision-making. |
| CO3: | Apply job order costing and process costing methods to allocate costs in manufacturing scenarios. |
| CO4: | Analyze the impact of cost accounting on product pricing and profitability. |
| CO5: | Critically assess the appropriateness of cost accounting methods in different organizational contexts. |
| CO6: | Develop comprehensive cost accounting systems tailored to specific industries or organizational structures. |
| CO7: | Evaluate the impact of cost allocation methods on performance measurement. |
| CO8: | Implement cost accounting software and tools for data analysis and reporting. |
| Sr.No. | Course Outcomes (COs) - A student will be able to |
|---|---|
| CO1: | Memorize the principles and components of cost control. |
| CO2: | Interpret the role of cost control in achieving organizational goals. |
| CO3: | Apply cost control techniques to monitor and regulate budgetary processes. |
| CO4: | Evaluate the impact of cost control measures on overall organizational performance. |
| CO5: | Critically assess the effectiveness of different cost control strategies in various business contexts. |
| CO6: | Develop comprehensive cost control plans tailored to specific industries or organizational structures. |
| CO7: | Analyze the relationship between cost control and other organizational functions, such as production and marketing. |
| CO6: | Implement cost systems that align with organizational objectives and support decision- making. |
| Sr.No. | Course Outcomes (COs) - A student will be able to |
|---|---|
| CO1: | Recall and define key financial terms, including assets, liabilities, equity, and financial ratios. |
| CO2: | Interpret financial statements to assess the financial health of a business. |
| CO3: | Demonstrate the application of valuation methods in determining the worth of investments. |
| CO4: | Evaluate the impact of financial decisions on the overall financial position of the organization. |
| CO5: | Critically assess investment opportunities through methods like Net Present Value (NPV) and Internal Rate of Return (IRR). |
| CO6: | Synthesize information from various financial sources to make informed financial decisions. |
| CO7: | Conduct financial analysis to assess the viability of potential mergers and acquisitions. |
| CO6: | Implement financial risk management techniques to mitigate exposure to market fluctuations. |
| Sr.No. | Course Outcomes (COs) - A student will be able to |
|---|---|
| CO1: | Define Research Methodology. |
| CO2: | Explain types of variables. |
| CO3: | Paraphrase various methods of data collection. |
| CO4: | Interpret sampling methods. |
| CO5: | Elaborate types of questionnaire. |
| CO6: | Discuss need of literature review. |
| CO7: | Explain steps in research design. |
| CO8: | Interpret research ethics. |
| Sr.No. | Course Outcomes (COs) - A student will be able to |
|---|---|
| CO1: | Recall and define key concepts and terminology related to advanced auditing, including audit evidence, audit risk, and professional standards. |
| CO2: | Interpret the principles of advanced auditing, including the role of auditors, legal responsibilities, and the ethical considerations inherent in auditing. |
| CO3: | Apply advanced audit techniques to assess and verify complex financial transactions. |
| CO4: | Analyze internal controls within organizations and evaluate their effectiveness in preventing and detecting fraud. |
| CO5: | Critically assess the adequacy and reliability of audit evidence obtained during the audit process. |
| CO6: | Develop comprehensive audit plans for different industry sectors and business structures |
| CO7: | Evaluate the risks associated with auditing multinational corporations and the challenges in coordinating international audit engagements. |
| CO8: | Implement audit procedures that address the unique |
| Sr.No. | Course Outcomes (COs) - A student will be able to |
|---|---|
| CO1: | Recall and define key terms and concepts related to specialized auditing areas, such as forensic auditing, IT auditing, or environmental auditing. |
| CO2: | Interpret the unique principles and methodologies associated with specialized auditing areas. |
| CO3: | Demonstrate the application of IT auditing procedures to assess information systems controls. |
| CO4: | Analyze the impact of environmental regulations on auditing procedures and reporting. |
| CO5: | Evaluate the ethical considerations unique to specialized auditing fields. |
| CO6: | Synthesize information from specialized audit reports to provide meaningful insights and recommendations. |
| CO7: | Analyze the implications of emerging technologies on specialized audit procedures. |
| CO8: | Implement specialized audit procedures that address the unique challenges posed by the chosen specialized auditing field. |
| Sr.No. | Course Outcomes (COs) - A student will be able to |
|---|---|
| CO1: | Recall and define key terms and concepts related to cost audit, including cost accounting principles and audit standards. |
| CO2: | Interpret the purpose and objectives of cost audit in the context of financial reporting and regulatory compliance. |
| CO3: | Apply cost audit techniques to verify the accuracy and reliability of cost accounting records. |
| CO4: | Analyze cost structures and cost allocation methods used by organizations under audit. |
| CO5: | Critically assess the effectiveness of internal controls related to cost accounting processes. |
| CO6: | Synthesize information from cost audit reports to provide meaningful insights and recommendations for improvement. |
| CO7: | Evaluate the risks associated with cost audit in the context of global or multinational corporations. |
| CO8: | Apply cost audit software and tools for data analysis, compliance testing, and reporting. |
| Sr.No. | Course Outcomes (COs) - A student will be able to |
|---|---|
| CO1: | Recall and define key terms and concepts related to management audit, including management control systems and audit methodologies. |
| CO2: | Interpret the purpose and objectives of management audit in evaluating organizational performance. |
| CO3: | Demonstrate the application of management audit procedures in various organizational contexts. |
| CO4: | Evaluate the impact of management audit findings on organizational efficiency and effectiveness. |
| CO5: | Critically assess the alignment of management practices with organizational goals and objectives. |
| CO6: | Develop comprehensive management audit plans tailored to specific industries or organizational structures. |
| CO7: | Apply management audit software and tools for data analysis, compliance testing, and reporting. |
| CO8: | Evaluate the risks associated with management audit in the context of global or multinational corporations. |
| Sr.No. | Course Outcomes (COs) - A student will be able to |
|---|---|
| CO1: | Recall and define key terms and concepts related to capital markets and financial services, such as stocks, bonds, and financial institutions. |
| CO2: | Interpret the functions and roles of capital markets in facilitating the allocation of financial resources. |
| CO3: | Apply financial valuation techniques to analyze securities, including stocks and bonds. |
| CO4: | Analyze the factors influencing capital market movements, including economic indicators and market trends. |
| CO5: | Critically assess the performance of financial services providers, such as banks and investment firms. |
| CO6: | Synthesize information from financial reports to provide insights for strategic decision- making in financial services. |
| CO7: | Evaluate the risks associated with globalization and internationalization in financial markets. |
| CO8: | Implement financial strategies that address the unique challenges posed by evolving financial markets. |
| Sr.No. | Course Outcomes (COs) - A student will be able to |
|---|---|
| CO1: | Define Economic environment. |
| CO2: | Explain Industrial growth pattern since 8th plan. |
| CO3: | Paraphrase causes of Industrial imbalance. |
| CO4: | Interpret role of Economic environment in Industrial development. |
| CO5: | Elaborate progress of iron and steel industry. |
| CO6: | Discuss impact of globalization on Indian Industry. |
| CO7: | Explain problems of Sugar Industries. |
| CO8: | Interpret importance of economic environment. |
| Sr.No. | Course Outcomes (COs) - A student will be able to |
|---|---|
| CO1: | Recall and define recent advancements in accounting, taxation, and auditing, including changes in accounting standards, tax regulations, and audit methodologies. |
| CO2: | Interpret the implications of recent changes in accounting standards, tax laws, and auditing practices on financial reporting and compliance. |
| CO3: | Apply recent changes in accounting standards to financial statement preparation and disclosure. |
| CO4: | Analyze the effects of recent advancements on financial statements, tax returns, and audit reports. |
| CO5: | Critically assess the benefits and drawbacks of recent advancements in accounting, taxation, and auditing. |
| CO6: | Develop comprehensive strategies for implementing recent changes in accounting and tax practices within organizations. |
| CO7: | Analyze the ethical considerations associated with recent advancements in accounting, taxation, and auditing. |
| CO8: | Apply advanced software and technologies in accounting, taxation, and auditing processes. |
| Sr.No. | Course Outcomes (COs) - A student will be able to |
|---|---|
| CO1: | Recall and define recent advancements in cost auditing and cost accounting systems, including changes in cost accounting standards and methodologies. |
| CO2: | Interpret the implications of recent changes in cost accounting standards and methodologies on organizational cost structures and reporting. |
| CO3: | Apply recent changes in cost accounting standards to develop more accurate and relevant cost reports for decision-making. |
| CO4: | Analyze the effects of recent advancements on cost structures, budgeting processes, and variance analysis. |
| CO5: | Critically assess the benefits and drawbacks of recent advancements in cost auditing and cost systems. |
| CO6: | Develop comprehensive strategies for implementing recent changes in cost accounting within organizations. |
| CO7: | Evaluate the impact of globalization on cost accounting practices and cross-border cost management. |
| CO8: | Apply advanced cost accounting software and technologies in cost auditing and reporting processes. |