B.Com Model-II
Finance and Taxation

60 Seats

B.Com Model-II
Computer Applications

60 Seats

M.Com
Finance and Taxation

35 Seats

The Department of Commerce was started from the inception of the college, i.e., 2012. From a very humble beginning in 2012, today it is the biggest department of the college, catering to more than 234 students. The department became a centre of post-graduate studies in commerce in 2013. The multidimensional changes in the business scenario attracted greater numbers of students to opt for commerce and management the field. The department provides a platform for the students to enhance their aptitude and attitude. The department emphasizes on the moral, social and patriotic growth of students.

 

  • B.Com Model-II Finance and Taxation 60 Seats
  • B.Com Model-II Computer Applications 60 Seats
  • M.Com Finance and Taxation 35 Seats

Mount.com ”THE COMMERCE ASSOCIATION”

Department of Commerce, the strong pillar of Mount Carmel College Karukadom, was started as the first degree batch with a small number of students in 2012. Our motive is to empower our students to fulfill their goals. Every year we conduct an intra and inter-collegiate Commerce Fest (PRAVEGA) for the curricular and co-curricular excellence for our students.

PLACEMENT ASSISTANCE

We also provide placement to students with most leading organizations. The placement is usually offered by an employer organization for the final year of a degree and PG courses. This could be in any area of business, commerce, manufacturing or the public sector, in any size of company or organization.

CAREER GUIDANCE PROGRAMS

Career guidance for students at the college is an important programme to guide the students in an appropriate direction. Proper carrier guidance and soft skill development training are conducted with the help of professional trainers is in frequent intervals, which helps the students to value their abilities, valance and skills for making their goals into a reality.

TUTORSHIP

Our motive of tutorship is to give proper guidance, by continuously evaluating the overall performance of the students. Typically, a tutor provides academic assistance to one or more students on certain subject in areas after-school tutoring, home-based tutoring.

PAPER PRESENTATION

We are conducting an Inter-collegiate paper presentation, which helps to increase more knowledge and interest in research fields of students. The students from different colleges compete with each other positively to highlight the different issues and information in the field of modern economy and business.

INDUSTRIAL VISIT

To give exposure to students to the larger world of Information Technology and to the world of industry, Industrial Visits are being arranged on appropriate occasions.

STUDY TOUR

This is arranged to provide students with a tacit experience of complex, large-scale manufacturing processes, a little relaxation from the textbooks, boards and classroom walls.

ON THE JOB TRAINING

Students get to be part of a live working environment/ project in a reputed firm for a period of one month in between their 4th and 5th semesters. It offers a real experience to the students in their functional area.

LIBRARY

We provide a library facility for our students as a collection of sources of information and similar resources, made accessible to a defined community for reference or borrowing. It provides physical or digital access to material, and may be a physical building or room, or a virtual space, or both.

COMPUTER LAB

We have a well equipped computer lab which provides computer services for our students. to increase technical skill and knowledge . Computers in computer labs are typically equipped with internet access, while scanners and printers may augment the lab setup. Computers in computer labs are typically arranged either in rows, so that every work station has a similar view of one end of the room to facilitate lecturing or presentations, to facilitate small group work.

Head of the Department

Ms. Rigi M Jacob M.Com, MBA, B.Ed
Associate Professor
Ms. Rekha V M
Ms. Rekha V M M.Com, B.Ed
Associate Professor
Ms. Minu Maria Paul M.Com. B. Ed. Assistant Professor
Ms. Minu Maria Paul M.Com B.Ed
Assistant Professor
Ms. Sofi Nazar M.Com, B.Ed Assistant Professor
Ms. Sofi Nazar M.Com, B.Ed
Assistant Professor
Ms. Shameera M.B Assistant Professor
Ms. Shameera M.B M.Com, B.Ed
Assistant Professor
Ms. Neenu Sathyan M.Com Assistant Professor
Ms. Neenu Sathyan M.Com
Assistant Professor
Mr. Anoop Kurian MBA Assistant Professor
Mr. Anoop Kurian MBA
Assistant Professor
Ms. Leya Gilbert M.Com, M.Phil Assistant Professor
Ms. Leya Gilbert M.Com, M.Phil
Assistant Professor
Mr. Shineed Krishnan M.Com Assistant Professor
Mr. Shineed Krishnan M.Com
Assistant Professor
Ms. Diya Baby M.Com Assistant Professor
Ms. Diya Baby M.Com
Assistant Professor

Programme Outcomes

B.Com

At the end of three year B.Com programme, the students will be able to :-
PO 1- Build a strong foundation in accounting, management and business subjects
PO 2- Seek variety of career options in accounting, management and business related fields
PO 3- Equip with skills and knowledge to excel in their future careers
PO 4- Develop critical thinking skills in students
PO 5- Enter master programmes like M.Com, MBA and pursue professional programmes like C.A, CMA, C.S, etc.
PO 6- Develop entrepreneurial skills

M.Com

M.Com degree programme offered by University is outcome based and the outcomes expected are as follows:
PO1- Enhancing the horizon of knowledge so as to enable the learners to carry out qualitative research and pursue academic or professional careers.
PO2- Developing problem analysis skills and knowledge and applying the same in real life situation.
PO3- Using research knowledge and aptitude acquired in the course of study for solving socially relevant problems
PO4 Understanding the role and applicability of knowledge acquired in the context of society, environment and sustainable development sticking on to the ethics and values.
PO5- Developing effective communication skills and ability to work in teams by strengthening group dynamics
PO6- Fostering ability to engage in lifelong learning, demonstrating empathetic social concern, contributing to the development of nation, by making sure of awareness gained on various issues.

Programme Specific Outcomes

B.Com Finance and Taxation

At the end of three year B.Com Model II programme with specialisation in Finance and Taxation, the students will be able to:-
PSO 1- Understand the application of business Knowledge in both theoretical and practical aspects.
PSO 2- Determine the procedures and schedules to be followed on preparing financial statements of Companies.
PSO 3- File Income tax return and compute the tax liability of individuals
PSO 4- Develop proficiency in the management of an organisation
PSO 5- Attain skills in conducting business transactions online
PSO6 – Learn the basic skills for the effective utilisation of funds
PSO7 – Follow the ethics pertaining to business transactions

B.Com Computer Applications

At the end of three year B.Com programme with specialisation in Computer Application, the students will be able to:-
PSO 1- Understand the application of business Knowledge in both theoretical and practical aspects.
PSO 2- Determine the procedures and schedules to be followed on preparing financial statements of Companies.
PSO 3- Understand the basic concepts and functions of accounting, trade and computer software
PSO 4- Develop proficiency in the management of an organisation
PSO 5- Attain skills in conducting business transactions online
PSO6 ā€“ Analyse the scope of the business by adopting modern technology in the business practice
PSO7 – Follow the ethics pertaining to business transactions

M.Com Finance and Taxation

At the end of two year M.Com programme, the students will be able to:-
PSO1- Inculcating managerial skills and theoretical knowledge for managing business units with special focus on functional areas of business and management.
PSO2- Imparting advanced accounting knowledge and skills and provide awareness regarding latest developments in the field of accounting.
PSO3- Enabling learners to acquire advanced theoretical knowledge on research methods and techniques and also developing capabilities in the application of research in solving business related problems
PSO4- Acquisition of expertise in specialized fields like finance, taxation, marketing, management and information technology
PSO5- Development of quantitative aptitude and analytical skills of the learner.
PSO6- Facilitating learner to pursue career in professional areas of commerce and management such as taxation, financial services, consultancy etc.

Course Outcomes

B.Com Finance and Taxation

SEMESTER 1

COURSE TITLE: DIMENSIONS AND METHODOLOGY OF BUSINESS STUDIES (CO1CRT01)

CO1: Helps to understand business and its role in society
CO2: To comprehend the business environment and various dimensions
CO3: Helps to introduce the importance and fundamentals of business research.
CO4: Explain how the environment affects the working of a business
CO5: Explain how the govt policies have transformed business in India

COURSE TITLE: FINANCIAL ACCOUNTINGā€“ I (CO1CRT02)

CO1: Equip the students with the skill of preparing accounts and financial statements of various types of business units other than corporate undertakings
CO2: To equip the students with the skill of preparing accounts and financial statements of various types of business units other than corporate undertakings
CO3: Distinguish between Single Entry and Double Entry
CO4: Know the ascertainment of profit under Single Entry system.
CO5: Understand the meaning and features of Non-Profit Organizations
CO6: Differentiate Trade bills from Accommodation Bills

COURSE TITLE: CORPORATE REGULATIONS AND ADMINISTRATION (CO1CRT03)

CO1: The subject familiarize the students with the basic concepts and practice of banking and the principles of Insurance
CO2: To familiarize the students with the management and administration of joint stock Companies in India as per Companies Act, 2013
CO3: List the documents related to formation of a company
CO4: Explain the provisions of share capital and its issue
CO5: Describe the provisions for appointment, removal , disqualifications and other aspects of a director in a company
CO6: Explain the modes of acquiring membership in a company

COURSE TITLE: BANKING AND INSURANCE (CO1CRT04)

CO1: To familiarize the students with the basic concepts and practice of banking and the principles of Insurance
CO2: To carry out financial analysis of banks and insurance companies,
CO3: To prioritize ethical values
CO4: To have knowledge of banking, insurance and capital market law besides fundamental legal knowledge
CO5: Describe the functions of banking
CO6: Explain the relationship between the banker and the customer

SEMESTER 2

COURSE TITLE: FINANCIAL ACCOUNTING ā€“ II (CO2CRTO4)

CO1: To acquaint the students with the preparation of books of accounts of various types of business activities and application of important accounting standards
CO2: Helps students in the preparation of books of accounts of various types of business activities and application of important accounting standards
CO3: Explain the concepts of branch accounting
CO4: Prepare final accounts of sole trader
CO5: Prepare Royalty Accounts
CO6: Explain the concepts of branch accounting

COURSE TITLE: BUSINESS REGULATORY FRAMEWORK (CO2CRTO5)

CO1: The course is intended to familiarize the students with the legal framework influencing business decisions.
CO2: The subject familiarizes the students with the legal framework influencing business
CO3: Explain the provisions of various elements of contract
CO4: Explain the rights and duties of bailor, bailee, pawnee and surety
CO5: Distinguish between Bailment and Pledge and Indemnity and Guarantee
CO6: Describe the provisions of agency

COURSE TITLE: BUSINESS MANAGEMENT (CO2CRTO5)

C01: Use business terms and concepts when communicating.
CO2: Analyze data to verify accuracy of conclusions.
CO3: Explain the financial concepts used in making business decisions.
CO4: Explain the principles of organization and staffing
CO5: Explain the process and techniques of control
CO6: Explain the modern management techniques

COURSE TITLE: PRINCIPLES OF BUSINESS DECISIONS (CO2CRTO5)

CO1: The course is intended to familiarize the students with the economic concepts and principles
CO2: The subject is intended to familiarize the students with the economic concepts and principles underlying business decision making
CO3: Describe the barriers to individual decision-making and common styles of decision-making. Explain the concept of ā€œrational decision makingā€ and contrast it with prospect theory, bounded rationality, heuristics, and robust decisions.
CO4: Explain evidence-based decision making and its tools.
CO5: Describe the components and use of a decision tree.
CO6: Explain common techniques used to manage group decision making.

SEMESTER 3

COURSE TITLE: CORPORATE ACCOUNTS I (C03CRTO7)

CO1: To make the students familiarize with corporate accounting procedures and to understand the accounting for banking companies
CO2: To provide a thorough knowledge about the accounting of companies
C03: Prepare the accounts of companies undergoing amalgamation and external reconstruction
C04: Explain the concepts of Liquidation of companies.
CO5: Prepare the accounts of companies on the event of internal reconstruction
CO6: Prepare the final accounts of Joint Stock companies

COURSE TITLE: QUANTITATIVE TECHNIQUE (C03CRT08)

CO1: To make the students understand the role of statistics and quantitative techniques in business and familiarize them with basic tools applied
CO2: Learn statistical tools for quantitative analysis in research and business decision making
CO3: Explain the features and methods of statistics
CO4: Have an introductory idea about statistical methods and tools that are essential for the empirical and analytical study of economics at the undergraduate level.
CO5: Have a better understanding about the quantitative aspects regarding research and economic analysis

COURSE TITLE: FINANCIAL MARKETS AND OPERATIONS (C03CRT09)

CO1: The course is intended to familiarize the students with financial market operations in India
CO2: To give the students an overall idea about Capital market.
CO3: To familiarize the students with capital market operations in India
C04: Explain the recent developments in the Indian financial system
C05: Describe the methods of issuing shares and role of intermediaries in the primary market
C06: List the various speculators and describe the speculative activities

COURSE TITLE: MARKETING MANAGEMENT (C03CRT10)

CO1: The objective of this course is to provide a sound understanding of the basic principles of marketing management and their applications in the business and Industry.
CO2: To help students to understand the concept of marketing and its applications
CO3: To make the students aware of modern methods and techniques of marketing
CO4: To learn about marketing process for different types of products and services
CO5: To demonstrate analytical skills in identification and resolution of problems pertaining to marketing management.

COURSE TITLE: GOODS AND SERVICES TAX(CO3OCT01)

CO1: To give the students a general understanding of the GST law in the country with a practical perspective and employability to the students in the commercial tax practices.

SEMESTER 4

COURSE TITLE: CORPORATE ACCOUNTS ā€“ II (C04CRT11)

CO1: To equip the students with the preparation of financial statements of insurance companies and to understand the accounting procedure for reconstruction and liquidation of companies.
CO2: To provide a thorough knowledge about the accounting of companies

COURSE TITLE: QUANTITATIVE TECHNIQUES FOR BUSINESS- II (C04CRT12)

CO1: To make the students understand the role of statistics and quantitative techniques in business and familiarize them with basic tools applied
CO2: Learn statistical tools for quantitative analysis in research and business decision making

COURSE TITLE: ENTREPRENEURSHIP DEVELOPMENT & PROJECT MANAGEMENT (C04CRT13)

CO1: To develop and strengthen the entrepreneurial quality, to motivate them for achievement and to enable participants to be independent, capable, promising businessmen.
CO2: The objective is to make the trainees prepared to start their own enterprise after the completion of the training program

COURSE TITLE: FINANCIAL SERVICES (CO4OCT01)

CO1: To provide the students with an overall idea of financial services available in the country and to create an understanding about recent trends in financial services sector.

SEMESTER 5

COURSE TITLE: COST ACCOUNTING-I (CO5CRT14)

CO1: To familiarize the students with cost concepts and to make the students learn the fundamentals of cost accounting as a separate system of accounting
CO2: Explain the concept and role of cost accounting in the business management of manufacturing and non-manufacturing companies.
CO3: Define the costs and their impact on value creation in the manufacturing and non- manufacturing companies.
CO4: Use accounting methods of cost calculation.

COURSE TITLE: ENVIORNMENT AND HUMAN RIGHTS (CO5CRT15)

CO1: To furnish awareness about environmental problems among peoples impart basic knowledge about the environment and its allied problems. Developing an attitude of concern for the environment
CO2: To create awareness among students about the importance of biodiversity and its conservation.
CO3: To create awareness among students about the consequences of pollution and possible solutions to avoid pollution
CO4: To familiarize students with human rights
CO5: To examine the application of Human rights in the field

COURSE TITLE: E- COMMERCE (CO5CMT07)

CO1: To understand the basic and emerging topics in E-Commerce
CO2: To discuss E-Commerce from an enterprise point of view and think strategically about the role of IT for an organizationā€™s competitive position

COURSE TITLE: INCOME TAX- I (CO5OCT01)

CO1: To familiarise the students with Income Tax Act 1961 and to enable the students to compute Income taxable under the first three heads of Income.

SEMESTER 6

COURSE TITLE: COST ACCOUNTING -II (CO6CRT17)

CO1: To acquaint the students with different methods and techniques of costing.
C02: To enable students to identify the methods and techniques applicable for different types of industries
CO3: To acquaint the students with different methods and techniques of costing.
CO4: To enable the students to identify the methods and techniques applicable for different types of industries

COURSE TITLE: ADVERTISEMENT AND SALES MANAGEMENT (CO6CRT18)

CO1: To make students aware of the basic concept of Advertising
CO2: To familiarize the strategies and methods of Advertisement and Sales Management
CO3: To make the students and understand the different mechanisms of sales promotion
CO4: To demonstrate the effect of Advertisement and Sales Management on marketing.

COURSE TITLE: INCOME TAX- ASSESSMENT AND PLANNING (CO6CMT09)

CO1: To understand the Assessment of Firms & Association of Persons
CO2: To understand the Assessment of co-operative societies
CO3: To understand the Assessment of HUF
CO4: To understand the Assessment of Companies
CO5: To learn about Tax planning

COURSE TITLE: MANAGEMENT ACCCOUNTING (C06CMT20)

CO1: Explain the application of management accounting and various tools used
CO2: Make inter-firm and inter-period comparison, of financial statements
CO3: Analyses the financial statement using various ratios
C04: Prepare different budget for the business

COURSE TITLE: INCOME TAX- II (CO6OCT01)

CO1:To have an understanding of determination of Total Income and tax payable
CO2:To get an overview regarding returns to be filed by an individual and also assessment procedure

B.Com Computer Applications

SEMESTER 1

COURSE TITLE: DIMENSIONS AND METHODOLOGY OF BUSINESS STUDIES (CO1CRT01)

CO1: Helps to understand business and its role in society
CO2: To comprehend the business environment and various dimensions
CO3: Helps to introduce the importance and fundamentals of business research.
CO4: Explain how the environment affects the working of a business
CO5: Explain how the govt policies have transformed business in India

COURSE TITLE: FINANCIAL ACCOUNTINGā€“ I (CO1CRT02)

CO1: Equip the students with the skill of preparing accounts and financial statements of various types of business units other than corporate undertakings
CO2: To equip the students with the skill of preparing accounts and financial statements of various types of business units other than corporate undertakings
CO3: Distinguish between Single Entry and Double Entry
CO4: Know the ascertainment of profit under Single Entry system.
CO5: Understand the meaning and features of Non-Profit Organizations
CO6: Differentiate Trade bills from Accommodation Bills

COURSE TITLE: CORPORATE REGULATIONS AND ADMINISTRATION (CO1CRT03)

CO1: The subject familiarize the students with the basic concepts and practice of banking and the principles of Insurance
CO2: To familiarize the students with the management and administration of joint stock Companies in India as per Companies Act, 2013
CO3: List the documents related to formation of a company
CO4: Explain the provisions of share capital and its issue
CO5: Describe the provisions for appointment, removal , disqualifications and other aspects of a director in a company
CO6: Explain the modes of acquiring membership in a company

COURSE TITLE: BANKING AND INSURANCE (CO1CRT04)

CO1: To familiarize the students with the basic concepts and practice of banking and the principles of Insurance
CO2: To carry out financial analysis of banks and insurance companies,
CO3: To prioritize ethical values
CO4: To have knowledge of banking, insurance and capital market law besides fundamental legal knowledge
CO5: Describe the functions of banking
CO6: Explain the relationship between the banker and the customer

SEMESTER 2

COURSE TITLE: FINANCIAL ACCOUNTING ā€“ II (CO2CRTO4)

CO1: To acquaint the students with the preparation of books of accounts of various types of business activities and application of important accounting standards
CO2: Helps students in the preparation of books of accounts of various types of business activities and application of important accounting standards
CO3: Explain the concepts of branch accounting
CO4: Prepare final accounts of sole trader
CO5: Prepare Royalty Accounts
CO6: Explain the concepts of branch accounting

COURSE TITLE: BUSINESS REGULATORY FRAMEWORK (CO2CRTO5)

CO1: The course is intended to familiarize the students with the legal framework influencing business decisions.
CO2: The subject familiarizes the students with the legal framework influencing business
CO3: Explain the provisions of various elements of contract
CO4: Explain the rights and duties of bailor, bailee, pawnee and surety
CO5: Distinguish between Bailment and Pledge and Indemnity and Guarantee
CO6: Describe the provisions of agency

COURSE TITLE: BUSINESS MANAGEMENT (CO2CRTO5)

C01: Use business terms and concepts when communicating.
CO2: Analyze data to verify accuracy of conclusions.
CO3: Explain the financial concepts used in making business decisions.
CO4: Explain the principles of organization and staffing
CO5: Explain the process and techniques of control
CO6: Explain the modern management techniques

COURSE TITLE: PRINCIPLES OF BUSINESS DECISIONS (CO2CRTO5)

CO1: The course is intended to familiarize the students with the economic concepts and principles
CO2: The subject is intended to familiarize the students with the economic concepts and principles underlying business decision making
CO3: Describe the barriers to individual decision-making and common styles of decision-making. Explain the concept of ā€œrational decision makingā€ and contrast it with prospect theory, bounded rationality, heuristics, and robust decisions.
CO4: Explain evidence-based decision making and its tools.
CO5: Describe the components and use of a decision tree.
CO6: Explain common techniques used to manage group decision making.

SEMESTER 3

COURSE TITLE: CORPORATE ACCOUNTS I (C03CRTO7)

CO1: To make the students familiarize with corporate accounting procedures and to understand the accounting for banking companies
CO2: To provide a thorough knowledge about the accounting of companies
C03: Prepare the accounts of companies undergoing amalgamation and external reconstruction
C04: Explain the concepts of Liquidation of companies.
CO5: Prepare the accounts of companies on the event of internal reconstruction
CO6: Prepare the final accounts of Joint Stock companies

COURSE TITLE: QUANTITATIVE TECHNIQUE (C03CRT08)

CO1: To make the students understand the role of statistics and quantitative techniques in business and familiarize them with basic tools applied
CO2: Learn statistical tools for quantitative analysis in research and business decision making
CO3: Explain the features and methods of statistics
CO4: Have an introductory idea about statistical methods and tools that are essential for the empirical and analytical study of economics at the undergraduate level.
CO5: Have a better understanding about the quantitative aspects regarding research and economic analysis

COURSE TITLE: FINANCIAL MARKETS AND OPERATIONS (C03CRT09)

CO1: The course is intended to familiarize the students with financial market operations in India
CO2: To give the students an overall idea about Capital market.
CO3: To familiarize the students with capital market operations in India
C04: Explain the recent developments in the Indian financial system
C05: Describe the methods of issuing shares and role of intermediaries in the primary market
C06: List the various speculators and describe the speculative activities

COURSE TITLE: MARKETING MANAGEMENT (C03CRT10)

CO1: The objective of this course is to provide a sound understanding of the basic principles of marketing management and their applications in the business and Industry.
CO2: To help students to understand the concept of marketing and its applications
CO3: To make the students aware of modern methods and techniques of marketing
CO4: To learn about marketing process for different types of products and services
CO5: To demonstrate analytical skills in identification and resolution of problems pertaining to marketing management.

COURSE TITLE: INFORMATION TECHNOLOGY FOR BUSINESS (C03CRT02)

CO1: Graduates will demonstrate the ability to communicate effectively both orally and in writing.
CO2: Graduates will demonstrate knowledge of the legal and ethical environment impacting business organizations and exhibit an understanding and appreciate of the ethical implications of decisions.
CO3: Graduates will demonstrate an understanding of and appreciate for the importance of the impact of globalization and diversity in modern organizations.
CO4: Graduates will demonstrate an ability to engage in critical thinking by analyzing situations and constructing and selecting viable solutions to solve problems.
CO5: Graduates will demonstrate an ability to work effectively with others.
CO6: Graduates will demonstrate knowledge of current information, theories and models, and techniques and practices in all of the major business disciplines including the general areas of Accounting and Finance, Information Technologies, Management, Marketing, and Quantitative Analysis.

SEMESTER 4

COURSE TITLE: CORPORATE ACCOUNTS ā€“ II (C04CRT11)

CO1: To equip the students with the preparation of financial statements of insurance companies and to understand the accounting procedure for reconstruction and liquidation of companies.
CO2: To provide a thorough knowledge about the accounting of companies

COURSE TITLE: QUANTITATIVE TECHNIQUES FOR BUSINESS- II (C04CRT12)

CO1: To make the students understand the role of statistics and quantitative techniques in business and familiarize them with basic tools applied
CO2: Learn statistical tools for quantitative analysis in research and business decision making

COURSE TITLE: ENTREPRENEURSHIP DEVELOPMENT & PROJECT MANAGEMENT (C04CRT13)

CO1: To develop and strengthen the entrepreneurial quality, to motivate them for achievement and to enable participants to be independent, capable, promising businessmen.
CO2: To make the trainees prepared to start their own enterprise after the completion of the training program

COURSE TITLE: INFORMATION TECHNOLOGY FOR OFFICE (CO4OCT02)

CO1: To make the students get familiar with office management activities using Information Technology
CO2: Gets proper awareness regarding data base management systems
CO3: To know the practical applications of office packages
CO4: To know the basics of office presentations tool

SEMESTER 5

COURSE TITLE: COST ACCOUNTING-I (CO5CRT14)

CO1: To familiarize the students with cost concepts and to make the students learn the fundamentals of cost accounting as a separate system of accounting
CO2: Explain the concept and role of cost accounting in the business management of manufacturing and non-manufacturing companies.
CO3: Define the costs and their impact on value creation in the manufacturing and non- manufacturing companies.
CO4: Use accounting methods of cost calculation.

COURSE TITLE: ENVIORNMENT AND HUMAN RIGHTS (CO5CRT15)

CO1: To furnish awareness about environmental problems among peoples impart basic knowledge about the environment and its allied problems. Developing an attitude of concern for the environment
CO2: To create awareness among students about the importance of biodiversity and its conservation.
CO3: To create awareness among students about the consequences of pollution and possible solutions to avoid pollution
CO4: To familiarize students with human rights
CO5: To examine the application of Human rights in the field

COURSE TITLE: PROGRAMMING IN ā€˜Cā€™ (CO5CRT15)

CO1: Utilize the computing knowledge efficiently in projects with concern for societal, environmental, and cultural aspects
CO2: Design and develop applications to analyze and solve all computer science related problem
CO3: Involve in perennial learning for a continued career development and progress as a computer professional

COURSE TITLE: COMPUTERISED ACCOUNTING (CO5OCT02)

CO1: CO1: To introduce the students to Basic of Accounts and the usage of Tally for accounting purpose.
CO2: To help students to work with well- known accounting software i.e. Tally ERP.9.Tally is an accounting package which is used for learning to maintain accounts.
CO3: Students will learn to create company, enter accounting voucher entries including advance voucher entries, do reconcile bank statement, do accrual adjustments, and also print financial statements, etc. in Tally ERP.9 software.
CO4: Demonstrate an understanding of various predefined inventory vouchers to suit the various business requirements and flexibility to create unlimited stock items, use simple to complex conversion units and generate invoices with the required information and dimensions.
CO5: Demonstrate an understanding of how to maintain a payroll register .This helps to understand how to maintain management related information, statutory forms and reports in the prescribed formats such as: Pay Slip ,Payroll Statements, Attendance and Overtime Registers etc.
CO6: Develop the students use the Tally software, that helps to prepare Accounting, Payroll, Billing, Sales and Profit Analysis, Auditing Banking Inventory, Taxation such as GST, VAT, TDS, TCS etc.

SEMESTER 6

COURSE TITLE: COST ACCOUNTING -II (CO6CRT17)

CO1: To acquaint the students with different methods and techniques of costing.
C02: To enable students to identify the methods and techniques applicable for different types of industries
CO3: To acquaint the students with different methods and techniques of costing.
CO4: To enable the students to identify the methods and techniques applicable for different types of industries

COURSE TITLE: ADVERTISEMENT AND SALES MANAGEMENT (CO6CRT18)

CO1: To make students aware of the basic concept of Advertising
CO2: To familiarize the strategies and methods of Advertisement and Sales Management
CO3: To make the students and understand the different mechanisms of sales promotion
CO4: To demonstrate the effect of Advertisement and Sales Management on marketing.

COURSE TITLE: DATABASE MANAGENT SYSTEM (C06CMTO9)

CO1: Demonstrate the basic elements of a relational database management system.
CO2: Identify the data models for relevant problems.
CO3: Design entity relationship and convert entity relationship diagrams into RDBMS and formulate SQL queries on the respect data into RDBMS and formulate SQL queries on the data.

COURSE TITLE: MANAGEMENT ACCCOUNTING (C06CMT20)

CO1: Explain the application of management accounting and various tools used
CO2: Make inter-firm and inter-period comparison, of financial statements
CO3: Analyses the financial statement using various ratios
C04: Prepare different budget for the business

COURSE TITLE: SOFTWARE FOR BUSINESS AND RESEARCH (CO6OCP01)

CO1: To impart knowledge to use IT in business research
CO2: To make students aware of using different methods of business research analysis
CO3: To enable students to apply SPSS in analysis of huge business data
CO4: To develop practical skill in the applications of business software
CO5: To understand the core concepts behind free soft wares
CO6: To expertise the students in the Libre Office writer and calc through practical sessions

M.Com Finance and Taxation

SEMESTER 1

COURSE TITLE: SPECIALISED ACCOUNTING (CM010101)

CO1: Providing an in depth understanding about theoretical and practical aspects of major Accounting Standards to apply the same in different practical situations.
CO2: To equip the students to apply accounting standards and deal with advanced practical areas related to valuation, amalgamation, specialized areas and to have a basic understanding on developments in accounting

COURSE TITLE: ORGANISATION BEHAVIOUR (CM010102)

CO1: Basic understanding about the concepts of organization behavior
CO2: Understanding. A very good understanding about individual behavior, personality and motivation CO3: Understand and evaluate imparting deep understanding about group behavior and leadership related to organizational behavior.
CO4: A very good understanding about individual behavior, personality and motivation
CO5: Understanding Add the knowledge base of the leaner regarding change management and deal with stress
CO6: Evaluate and Apply Impart knowledge about the role of organizational culture and conflict on organizational behavior
CO7: To understand human behavior at Individual, Interpersonal, Group and Intergroup levels and to recognize issues inherent in organizational change, growth, development and conflict

COURSE TITLE: MARKETING MANAGEMENT (CM010103)

CO1: To equip the students to have an overall understanding about the application areas of marketing and can identify some potential areas for research
CO2: Learner should have a basic understanding about concepts like customer centricity, CRM, value chain and customer delights
CO3: Learner should have a basic understanding about concepts like customer centricity, CRM, value chain and customer delights
CO5: The learner should get a clear understanding about the market segmentation process and its applications in marketing strategies.
CO6: Understand and apply Good understanding about product line, product mix, brand equity, brand identity, brand personality and brand image
CO7: Understand and Evaluate Develop sound ideas regarding services marketing and service quality

COURSE TITLE: MANAGEMENT OPTIMISATION TECHNIQUES (CM010104)

CO1: To enable the students to understand various optimization models used in business decision making
CO2: Develop theoretical understanding about various business optimization models.
CO3: Understanding Ability to develop Linear Programming Models for business problems and Solve the same.
CO4: Apply and evaluate Application of Linear Programming in the areas of transportation and assignment
CO5: understand importance of optimization of industrial process management
CO6: apply basic concepts of mathematics to formulate an optimization problem
CO7: Analyse and appreciate variety of performance measures for various optimization problems

COURSE TITLE: METHODOLOGY FOR SOCIAL SCIENCE RESEARCH (CM0101025)

CO1: To enable a learner to understand properly the concepts of research methodology, equip them to prepare a research design and carry out research in systematic and scientific manner.
CO2: Develop a thorough understanding about the basic concepts of social science research After completing this module; the learner should be able to formulate a research design.
CO3: After studying the theoretical aspects of sampling design, the learner should be able to draw a sampling design.

SEMESTER 2

COURSE TITLE: ADVANCED CORPORATE ACCOUNTING (CM010201)

CO1: To equip the learner to understand the higher-level applications of accounting in corporate sector and recent developments
CO2: The learner should be able to prepare consolidated financial statements of group companies
CO3: Preparation of the financial statements of public utility companies and deal with the disposal of surplus
CO4: Develop and awareness on the procedure of bankruptcy under the recent Bankruptcy Procedure Code.
CO5: Familiarizing the learner with the accounting procedures of liquidation of companies and preparation of various statements required as per the Companies Act.
CO6: Basic understanding about the preparation of accounts of some special lines of businesses like shipping, hospitals and hotels.

COURSE TITLE: HUMAN RESOURCE MANAGEMENT (CM010202)

CO1: To give an overview as to how an organization identifies requirements of human resources, how it acquires, rewards, develops, motivates and manages people effectively and also provides an insight into the developments taking place in the field of Human Resource Management
CO2: Acquaintance with basic concepts of HRM and performance appraisal.
CO3: Understanding about human resource development, stress management and work life management .High level knowledge about various aspects of training.
CO4: Understanding about various aspects of industrial relations so as to evaluate the real cases of industrial relations. Understanding about HR outsourcing HR accounting and HR audit.
CO5: Understanding about HR outsourcing HR accounting and HR audit.

COURSE TITLE: INTERNATIONAL BUSINESS (CM010203)

CO1: To give a broader picture of different aspects of international trade and monetary systems and the operation of firms in an international environment
CO2: Familiarization with globalization, internationalization of business and the international business environment.
CO3: Understanding about theories of international trade, trade barriers and trade blocks.
CO4: Develop an understanding about the international investment environment.
CO5: Achieve high level knowledge about various aspects of international monetary system

COURSE TITLE: QUANTITATIVE TECHNIQUES (CM010204)

CO1: To impart proficient knowledge in the application of Quantitative Techniques for Social Science Research.
CO1: This course intends to give understanding about the applications of quantitative techniques.
CO3: This course intends to give understanding about the applications of quantitative techniques.
CO4: After learning this course, the student should be in a position to identify appropriate parametric test for testing the hypotheses. The learner should be equipped with the skills to identify the most suitable non parametric test for testing a hypothesis.

COURSE TITLE: STRATEGIC MANAGEMENTMANAGEMENT (CM010205)

CO1: To provide an awareness regarding various types of strategies and applications of same along with strategic formulation, implementation and evaluation
CO2: Strong understanding about the theoretical foundations of strategic management
CO3: Clear understanding about various models of environmental and internal analysis.
CO4: Development of an idea about the strategy formulation process at the corporate level.
CO5: Familiarization with various tools strategic planning and evaluation

SEMESTER 3

COURSE TITLE: STRATEGIC FINANCIAL MANAGEMENT (CM010301)

CO1: To apply financial management concepts and theories for strategic financial management decision making.
CO2: Learn the theoretical foundations of financial management and financial management decisions.
CO3: Evaluate the feasibility of different options regarding discount, credit period, storage cost etc. related to current assets and current liabilities and estimate working capital requirements.
CO4: Evaluate long term proposals and evaluate the risk associated with long term investment.
CO5: Evaluate the decisions regarding leasing of capital assets.

COURSE TITLE: INCOME TAX – LAW AND PRACTICE (CM010302)

CO1: To impart basic knowledge about income tax rules and equips the students to compute total income of an individual.
CO2: Acquire knowledge regarding the basic Able to compute the income from salary and house property. Concepts of Income Tax.
CO3: Determine taxable profit of a business or profession.
CO4: Able to compute capital gain and income from other source.
CO5: Able to calculate Gross Total Income of an individual.
CO6: Learner shall be able to determine eligible deductions and compute Taxable Income and tax liability of an individual.

COURSE TITLE: SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT (CM010303)

CO1: To create awareness among the learners about different investment avenues, enrich them to handle modern portfolio techniques to construct efficient portfolios, evaluation and revision of the inefficient portfolios.
CO2: Able to understand the concepts of investments, different types of investments, views of investment and process of investment and apply the theoretical knowledge in investment information for selecting the securities.
CO3: Understanding the types of risk in security market and Applying various tools for the valuation of bonds as well as economic indicators to predict the market. CO4: Understand the tools of technical analysis, analyze the patterns and trends in the market by using various tools and enable to take after understanding market efficiency level also.
CO5: Applying Modern portfolio theories and construct optimum portfolios

COURSE TITLE: INDIRECT TAX LAWS (CM800301)

CO1: To enable the learner to have an understanding on the provisions of major Indirect Tax Laws and Rules
CO2: Understand the basic concepts of the Goods and Services Tax.
CO3: Develop a clear idea about the levy and collection of tax and tax credit.
CO4: Develop the knowledge about the provisions regarding registration, preparations of books of accounts and filing of returns under the Act.
CO5: Understand about the powers of GST authorities regarding inspection, search and seizure.
CO6: Basic understanding about the Customs Law in India.

SEMESTER 4

COURSE TITLE: ADVANCED COST AND MANAGEMENT ACCOUNTING (CM010401)

CO1: To enable the learner to apply principles and techniques of Cost and Management Accounting in decisions making situations.
CO2: Explains cost accounting systems
CO3: Defines the concepts of cost, expense, loss and revenue
CO4: Explains the purposes of cost accounting
CO5: Explains the relationships between cost and financial accounting
CO6: Prepare production cost statement and cost of goods sold statement

COURSE TITLE: INCOME TAX-ASSESSMENT AND PROCEDURE (CM010402)

CO1: To enable the learners to advise assesses regarding their income tax queries and to be trained to attend professional examinations in taxation.
CO2: To expose the students to the latest provisions of Income Tax Act.
CO3: To identify the Tax Planning and Assessment Procedures for Individuals, Firms and Companies.
CO4: Students will get working knowledge regarding legitimate way of tax planning under different financial/ managerial decisions after taking into consideration the impact of Direct Tax Laws.

COURSE TITLE: DERIVATIVES AND RISK MANAGEMENT (CM800401)

CO1: To familiarize the students with the derivative markets and its evolution, compare and evaluate the performance of different forward, futures and options contracts and understand the various future and option pricing models.
CO2: Analyze and price diverse derivatives products to generate an optimal risk management strategy.
CO3: Demonstrate critical thinking, analytical and problem solving skills in the context of derivatives pricing and hedging practice.
CO4: Explain the binomial model and its extension in continuous time to the Black-Scholes model.
CO5: Demonstrate an understanding of pricing forwards, futures and options contracts
CO6: providing an in-depth understanding of financial derivatives in terms of concepts, structure, instruments and trading strategies for profit and risk management.

COURSE TITLE: INTERNATIONAL MARKETING (CM810402)

CO1: To familiarize the learners with the issues and developments in International Marketing and understand the marketing mix applicable.
CO2: Have developed an understanding of major issues related to international marketing
CO3: The marketing principles that together constitute the field of study known as international marketing
CO4: The development of sustainable competitive advantage and international marketing strategies that are designed to increase the chances for the firm to be successful in a foreign market;
CO5: communicate effectively in oral and written forms about international marketing using appropriate concepts, logic and rhetorical conventions.
CO6: develop an advanced understanding of the international marketing environment, the international marketing mix, and international marketing strategy. Specific topics include the rationale for international marketing; marketing issues related to international economic, financial political, legal, cultural and information technology environments