Bachelor of Commerce is one of the most sought courses after 12th. The course covers a number of subjects during its study period. It mainly focuses and offers understanding on Accounts, Mathematics and Economics. The B. Com Course provides with a wide range of managerial skills and knowledge in a particular area of commerce.
The Bachelor degree of Commerce, aims to provide:• Students with the knowledge.
• Tools of analysis.
• Skills with which to understand and participate in the modern business and economic world.
• To prepare them for subsequent graduate studies and to achieve success in their professional careers.
• It provides opportunities for an exciting career in accounting, a field that offers challenge, variety and job satisfaction, an opportunity to travel and work overseas.
• The opportunity to develop career into various sectors of the business community.
After Completing Bachelor of Commerce (B.Com) course, students are able to:• To build a strong foundation of knowledge in different areas of Commerce.
• To develop the skill of applying concepts and techniques used in Commerce.
• To develop an attitude for working effectively and efficiently in a business environment.
• To integrate knowledge, skill and attitude that will sustain an environment of learning and creativity among the students.
• To expose students about entrepreneurship.
• To enable a student to be capable of making decisions at personal and professional level.
• Students also acquire skills to work as tax consultant, audit assistant and other financial supporting services. Students have choices to pursue professional courses such as CA, M.COM, MBA, CMA, ICWA, CS, etc
• Students are able to play roles of businessmen, entrepreneur, managers, consultant, which will help learners to possess knowledge and other soft skills and to react aptly when confronted with critical decision making.
DEPARTMENT OF ACCOUNTANCY
|Class||Course||Outcomes (Students will be able to )|
|F.Y .B.Com.||Accountancy and Financial Management||1. Develop and understand the nature and purpose of financial statements in relationship to decision making. Develop the ability to use the fundamental accounting equation to analyze the effect of business transactions on an organization's accounting records and financial statements. Develop the ability to use a basic accounting system to create (record, classify, and summarize) the data needed to solve a variety of business problems. Develop the ability to use accounting concepts, principles, and frameworks to analyze and effectively communicate information to a variety of audiences. Develop the ability to use accounting information to solve a variety of business problems. Develop the ability to interact well with team members. 2. Develop the ability to use the fundamental accounting equation to analyze the effect of¾ business transactions on an organization's accounting records and financial statements. 3. Develop the ability to use a basic accounting system to create (record, classify, and¾ summarize) the data needed to solve a variety of business problems. 4. Develop the ability to use accounting concepts, principles, and frameworks to analyze¾ and effectively communicate information to a variety of audiences. 5. Develop the ability to use accounting information to solve a variety of business¾ problems. Develop the ability to interact well with team members.|
|S.Y.B.Com.||MANAGEMENT ACCOUNTING||1. Assistance in Planning and Formulation of Future Policies 2. Helps in the Interpretation of Financial Information 3. Helps in Controlling Performance 4. Helps in Organizing 4. Helps in the Solution of Strategic Business Problems 5. Helps in Coordinating Operations 6. Helps in Motivating Employees 7. Communicating Up-to-date Information 8. Helps in Evaluating the Efficiency and Effectiveness of Policies|
|S.Y.B.Com.||AUDITING||1. Discuss the need for an independent or external audit and describe briefly the development of the role of the assurance provider in modern business society 2. Describe the quality control procedures necessary to ensure that a competent assurance engagement is performed, and apply professional ethics including Code of Conduct to specific scenarios 3. Describe the various levels of persuasiveness of different types of audit evidence and explain the broad principles of audit sampling techniques 4. Understand auditors’ legal liabilities, and be able to apply case law in making a judgment whether auditors might be liable to certain parties|
|T.Y.B.Com.||FINANCIAL ACCOUNTING||1. This course will enable the students to combine practice and theoretical knowledge of financial accounting. 2. The students of this course will be active learners and develop awareness of emerging trends in financial accounting, 3. The course will provide decision making skills to the students in the financial analysis context, 4. The students of this course will have the ability to identify and analyze financial accounting problems and opportunities in real life situations.|
|T.Y.B.Com.||COST ACCOUNTING||1. To understand the basic concepts and processes used to determine product costs 2. To be able to interpret cost accounting statements 3. To be able to analyze and evaluate information for cost ascertainment, planning, control and decision making 4. To be able to solve simple cases.|
|T.Y.B.Com.||TAX ACCOUNTING||1. Use the tax formula, determine filing status and correct number of personal and dependency exemptions, and compute an individual’s taxable income 2. Apply the taxation rules to determine whether items such as compensation, dividends, alimony, and pensions are taxable 3. Determine whether an item is income 4. Determine whether an item is income 5. Distinguish between deductions from and for AGI. 6. Identify the different types of itemized deductions. 7. Identify transactions that may result in losses or bad debts 8. Determine the proper classification and deductibility of travel expenses.|
DEPARTMENT OF COMMERCE
|Class||Course||Outcomes (Students will be able to )|
|F.Y.B.Com.||Business Development and Service Sector
UBARFSI 3 – Sem II Indian Political Process
|1. Use business terms and concepts when communicating. 2. To familiarize the students with basic concepts of business. 3. To develop knowledge and understanding of business. 4. Able to understand the concept and constituents of Business Environment 5. To make students aware of current trends in business. 6. Able to prepare project plan with statutory requirement in promoting business unit 7. Concept and importance of entrepreneurship, factors Contributing to Growth of Entrepreneurship, Entrepreneur and Manager, Entrepreneur and Intrapreneur. 8. Explain the Service sector concepts used in making business decision. 9. Familazie students with basic concept of Services, Markeitng Mix, its strategies 10. To understand the concept and terms of retailing as well as the trends in retailing 11. Use effective communication skills to promote respect, relationship and entrepreneurship. 12. Utilize information by applying a variety of business and industry software and hardware to major business function. 13. To understand the recent trends in service sectors like ITEs Sector, Banking, Insurance, Logistics and so on 14. Demonstrate a basic understanding of business management. 15. Student will able to understand the basic development of entrepreneurship as a profession 16. To understand the scope of E-Commerce, major activities of e-commerce|
|S.Y.B.Com.||Management : Functions and Challenges||1. Understand the Management role, functions Principles for taking managerial decision. 2. Understand the Planning process, its components as well as understand the technique used in decision making process. 3. understand and assess the challenges of turbulent business management 4. be able to evaluate and design sustainable strategies in such environments either in marketing, international business and/or technology management fields and in their intersection 5. be able to apply relevant business skills in deciding organization structure as well as able to organise resources requirement for effective management 6. Understand the concept of CSR, governance, Knowledge Management, Management of change etc. 7. Use Production Planning and Control terms and concepts when communicating in production unit. 8. Explain the Quality Management concepts used in making management decision. 9. Use effective communication skills to promote respect and relationship for productivity. 10. Use Service Quality Management terms and concepts when communicating. 11. Make aware of the Indian Financial System 12. Evaluate and understand the Financial Market, its function, regulation etc. 13. Make use financial system at the time of investing decision. 14. Make aware of contemporary practices in financial Market 15. Make investment in mutual fund. 16. Explain the financial concepts used in making accounting management decision|
|T.Y.B.Com.||Marketing & Human Resource Management||1. Students can identify how consumer behaves differently. 2. Able to understand how a product possessed from different stages. 3. Able to understand the difference between trademark and branding. 4. Able to describe the customer segmentation, target marketing and positioning. 5. Understand different methods of sale promotion. 6. Learn the qualities of human resource manager in an organization. 7. Analysis the importance of different methods of training given to the employees in organization. 8. Memorize the difference between on the job training and of the job training. 9. Learn the participant of industrial relation and recruitment of good industrial relation programme.|
|T.Y.B.Com.||Purchasing & Store Keeping||1. Identifying the scope for integrating materials management function over the logistics and supply chain operations. 2. Integrate the organization wide materials requirement to develop an overall plan (MRP). 3. Identify, study, compare, and evaluate alternatives, select and relate with a good supplier. 4. Apply various purchasing method and inventory controlling techniques into practice. 5. Analyzing the materials in storage, handling, packaging, shipping distributing and standardizing. CO6. Integrate important materials functions to both products and services & use MRP,ERP,& PLM managing materials.|
- Accounting & Financial Management – I
- Commerce Paper-I
- Business Economics-I
- Business Communication-I
- Environmental Studies-I
- Foundation Course, Paper -I
- Mathematic & Statistical Techniques-I
- Accounting & Financial Management– II
- Commerce Paper-II
- Business Economics-II
- Business Communication-II
- Environmental Studies-II
- Foundation Course, Paper -II
- Mathematic & Statistical techniques-II
- Accountancy & Financial Management-III
- Financial Accounting and Auditing- Introduction To Management Accounting
- Commerce Paper-III
- Business Economics- III
- Company Secretarial Practice - I
- Foundation Course- Contemporary issues-III
- Business Law-I
- Accountancy & Financial Management-IV
- Financial Accounting and Auditing- Auditing
- Commerce Paper-IV
- Business Economics- IV
- Company Secretarial Practice - II
- Foundation Course- Contemporary issues-IV
- Business Law-II
- Financial Accounting And Auditing VII - Financial Accounting
- Financial Accounting And Auditing VIII- Cost Accounting
- Business Economics V
- Commerce V
- Direct & Indirect Taxation Paper I
- Purchasing & Store Keeping- I
- Financial Accounting And Auditing IX - Financial Accounting
- Financial Accounting And Auditing X- Cost Accounting
- Direct & Indirect Taxation Paper II
- Purchasing & Store Keeping- II
- Business Economics VI
- Marketing & Human Resources
- Management (Commerce VI)