B.Com. is a high profile undergraduate program aimed to create enhanced competence of career positioning tied up with opportunity to become a global professional. By pursuing this course, a student will attain conceptual knowledge and analytic skills that may help in areas of employment at various levels.
Today, many MNC's are setting up their branch offices in India due to Liberalization and Globalization of Indian Economy. Hence there are many employment opportunities for the Professional students. On completion of this course one can start one's career in Business Consultant/ Auditors / Tax Consultant / Chief Financial Analyst / Investment Banking / Capital Market / Personal Financial Advisors / Forensic Accounting / MNC's / Retail Stores / IT / Advertising and Media.

Programme Outcomes :

1) After deep insight of fundamentals of commerce and other related disciplines like statistics, taxation, law, economics and finance.

2) The curriculum offers a number of courses to equip the students to face modern day challenges in the field of business and profession.

3) The learners will acquire skills like communication, decision making and leadership qualities in solving day to day business affairs.

4) Students will have a comprehensive understanding of accounting skills, which can further be applied in their future careers and higher education.

5) The learners will involve in various practical work as tax consultant, audit assistant and other financial supporting services.

6) By goodness of the preparation they can turn into a Manager, Accountant , Management Accountant, cost Accountant, Bank Manager, Auditor, CompanySecretary, Teacher, Professor, Stock Agents, Government employments and so on.,

7) Students will prove themselves in different professional exams like C.A. , C S, CMA, MPSC, UPSC. As well as other coerces.

8) Students will prove themselves in different professional exams like C.A. , C S, CMA, MPSC, UPSC. As well as other coerces.

Course Outcomes :

Course Code : BC 102 & 202 (Communication Skills)

After completion of this course the student will be able to:

1) Understand cultural diversity and values of life.

2) Become well versed in effective business communication.

3) Develop clear and lucid writing skills.

4) Draft business correspondence effectively with great brevity and clarity.

5) Relate with the nuances of business strategies and organisation with familiarity.

6) Relate with the nuances of business strategies and organisation with familiarity.

7) Enhance their employability by developing effective verbal communication skills.

Course Code : BC 103(Financial Accounting -I) & BC 203 (FINANCIAL ACCOUNTING-II)

After completion of this course the student will be able to:

1) Acquire conceptual knowledge of basics of accounting, prepare ledger accounts and do journal entries accordingly.

2) Equip with the knowledge of accounting process and prepare financial statements in accordance with appropriate standards.

3) Prepare Bank Reconciliation Statement from incomplete statements of Cash book and Pass Book.

4) Understand Partnership accounts for admission, retirement, death of partner and dissolution of Partnership Firm.

5) Understand the meaning of Hire- Purchase, Branch, Department and Consignment and also the preparation of the related accounts.

6) Apply previously acquired accounting and computer skills by using software Tally.ERP.9.0.

Course Code : BC 104 (Business Law-I) & BC 204 (Business Law-II)

After completion of this course the student will be able to:

1) Appreciate the relevance of Law of Contract Act for an individual as well as for business houses along with the significance of forming, performing and discharging written and verbal contracts and agreements.

2) Acquire knowledge about entering into special contracts like indemnity, guarantee, bailment, pledge and agency including the remedies available to the parties for the breach of contracts.

3) Hold grip on basics of Sales of Goods Act including conditions, warranties, sale by auction and hire purchase agreements and Partnership Act that consists of nature, types, registration process, rights, duties, authorities and dissolution defined under the act.

4) Gain knowledge about the contents like features, agreements and incorporation by registration covered under The Limited liability Partnership Act.

5) Understand the significance of negotiable instruments like promissory note, bill of exchange and cheques in the day to day life and business under Negotiable Instrument Act.

6) Understand the legal framework under the Consumer Protection Act and the procedure to seek justice under grievance redressal machinery and get deep insight into the Patent Act.

7) Acquire knowledge about the provisions of Factories Act regarding health, safety and welfare of workers with additional provisions regarding employment of women, young person and Children.

8) Comprehend the purpose behind establishment of Right to Information Act and IT Act that describes objectives, penalties, powers, functions and the role of State, central and information commissions to handle appeals and grievances.

Course Code : BC 105 (Computer Applications for Business)

After completion of this course the student will be able to:

1) Understand the Practical aspects of Microsoft Windows.

2) Learn the MS-Office 2007 including Ms-Word, Ms-PowerPoint, Ms-Excel and their utility in writing document, creating spreadsheet, preparation PowerPoint presentation

3) Learn working of computer system & its parts.

4) Learn Number system and technique to represent computer system architecture, every value that you are saving and getting into/from computer memory.

Course Code : BC 106(Principles of Economics-I) & BC 206 (Principles of Economics-II)

After completion of this course the student will be able to:

1) Understand theories and principles in microeconomics including demand theory, elasticity of demand and consumer equilibrium with utility and indifference curve analysis.

2) Aalyse the relationship between inputs used in production and the resulting output and cost, integrate the concepts of price and output decisions of firms and industry under various market structure.

3) Understand theories and principles in macroeconomics including national income, models of employment and output determination, consumption function and investment multiplier. CO4: Assess business fluctuations, expansions and recessions, long term macro- economic growth trends and concept of Inflation.

5) Apply these principles to analyze economic issues.

6) Communicate effectively using written and oral arguments about specific economic issues.

Course Code : BC 205 (Business Mathematics)

After completion of this course the student will be able to:

1) To analyse and demonstrate mathematical skills which is required in mathematical intensive areas in economics and business.

2) Learn about mathematical applications in commerce, finance, economics etc.

3) Apply the knowledge in mathematic in solving business problems.

4) Use simple and compound interest to do business calculations such as value of money, present value and future value and will be able to differentiate which math method should be used for different problems.

5) Use differential calculus to solve problems of finding maximum profits and minimum cost.

Course Code : BC 302 & 402 (Communication Skills)

After completion of this course the student will be able to:

1) Develop overall linguistic competence and communication skills.

2) Understand and be aware of cultural diversities and problems of the world.

3) Make abstracts and summaries of business proposals.

4) Communicate in an ethical manner.

5) Demonstrate effective verbal and non-verbal skills through presentations.

6) Participate in brainstorming sessions in a business organisation.

7) Gain proficiency in soft skills required for national and global placements.

Course Code : BC 303 (Principles of Business Management)

After completion of this course the student will be able to:

1) Define the meaning, scope, significance, functions and process of management.

2) List the characteristics, process and types of plans and understand the difference between delegation and decentralisation of authority and types of organisation structure.

3) Have an insight of the process of recruitment, selection and various types of training provided to the employee.

4) Learn various theories of motivation and leadership and types of leadership styles along with importance of communication and Co-ordination.

Course Code : BC 304 (Corporate Accounting -I) & BC 404 ( Corporate Accounting-II)

After completion of this course the student will be able to:

1) Acquire knowledge of corporate accounts, accounting standards and to describe various practices and procedures related to Company Act, 2013.

2) Understand the basic structure and redemption of share capital and debentures, ability to grasp knowledge of right issue and bonus share.

3) Develop ability to understand underwriting of shares, preparation of income statement, position statement and consolidate balance sheet for holding company.

4) Learn Accounting Standard-14 that helps them to know the process of Amalgamation and Internal reconstruction, interpretation and preparation of liquidation final accounts.

5) Enlarge capability to understand the concept and preparation of accounts related to banking and insurance company, calculation of profit prior to incorporation.

Course Code : BC 305 (Income Tax Law -I) & BC 405 (Income Tax Law -II)

After completion of this course the student will be able to:

1) Define the procedure of direct tax assessment.

2) Identify the five heads in which income can be categorised.

3) Understand clubbing provisions, aggregation of income after set-off and carry forward of losses.

4) Compute total income and define tax complicacies and structure.

5) Learn about appeal & revision, tax penalties, offences and prosecutions.

Course Code : BC 306 (Business Statistics)

After completion of this course the student will be able to:

1) Understand basic concepts of Statistics such as collection of data, tabular and graphical representation of data.

2) Calculate Measures of Central Tendency, Dispersion, Correlation and Regression analysis.

3) Analyze time series and its trend including seasonal indices.

4) Solve the problems relating to Index number.

5) Understand the concept relating to forecasting, and they would be able to forecast the demand and sales of companies or industries.

Course Code : BC 403 (Company Law)

After completion of this course the student will be able to:

1) Understand the background of new companies Act, 2013 and kinds of companies.

2) Acknowledge and explicate the three important documents for incorporation and commencement of Business of Company: Memorandum of Association, Articles of Association and Prospectus.

3) Specify various types of shares and share capital and elucidate the alteration of MOA, AOA and consequences of misrepresentation in prospectus.

4) Recognize the powers and duties of directors and know various forms of winding up of company.

Course Code : BC 406 (Operations Research)

After completing this course, the students will be able to:

1) Understand concepts, scope and techniques of operations research for business decision making.

2) Appropriately formulate linear programming models and application of OR techniques to solve these Linear programming problems.

3) Propose the strategy using decision making method under uncertainty and game theory.

4) Understandand interpret variety of problems such as assignment, transportation and travelling salesman, etc.

5) Solve multilevel decision problems and simulate different real-life probabilistic situations using Monte Carlo simulation techniques.

Course Code : BC 502 (Management Accounting - I) & BC 602 (Management Accounting-II)

After completing this course, the students will be able to:

1) Apply management accounting and its objectives in facilitating decision making.

2) Give proper idea on financial statement analysis from practical point of view.

3) Prepare Cash Flow and Funds Flow statements this helps them in planning for intermediate and long-term finances.

4) Calculate various accounting ratios and analyse and interpret the liquidity, solvency, turnover and profitability by these ratios.

5) Develop the know-how and concept of marginal costing with practical problems and applications of Marginal costing.

6) Acquaint the meaning and types of Budgets and the concept of budgetary control.

Course Code : BC 503 (Cost Accounting - I) & BC 603 (Cost Accounting-II)

After completing this course, the students will be able to:

1) acquire in depth indulgent of cost accounting principles for identification, analysis and interpretation of cost components and ascertainment using various costing methods and procedures.

2) understand the basic structure of cost accounting and cost related concepts, preparation of cost sheet along with elements of cost, analyse and evaluate information related to material, labour and overhead costs.

3) develop ability to understand and calculate the cost through FIFO, LIFO and Average Method, cost determination through apportionment and absorption of overheads, over valuation and under valuation of overheads.

4) learn reconciliation of cost and financial account that help them to find out any discrepancies and error arising from cost accounts and to understand the basic fundaments of unit costing, identification of difference between job and contract costing.

5) enlarge capability to comprehend and calculate equivalent production, structure of process costing; identify the disparity between traditional costing and activity base costing.

Course Code : BC 504 (Indirect Taxes)

After completing this course, the students will be able to:

1) Understand the comprehensive structure of GST along with basic principles underlying the indirect system of taxation in India.

2) Determine taxable event, taxable person, time, place and value of supply for implementation of SGST, CGST and IGST.

3) Get a better understanding of the registration process for claiming input tax credit and requirement of filing various forms and documents like tax invoice, debit note, credit note and bill of supply etc.

4) Describe the powers and functions of GST Council and its role in the administration of GST.

5) Compare the previous tax system and the present GST regime to critically examine the strengths and weaknesses of both systems.

Familiarize with types of custom duty, the modes of valuation, exemptions and procedures applicable for exports and imports under indian customs act.

Course Code : BC 505 (Auditing)

After completing this course, the students will be able to:

1) Know the basic principles governing an Audit and importance of an error-free financial statement.

2) Get deeper insight in the role of Institute of Chartered Accountants of India for issuing auditing standards to conduct audit and other assurance engagements.

3) Understand auditors’ qualifications, disqualification, rights, duties and liabilities and acquire knowledge of audit evidence and documentation.

4) Describe the procedure of vouching of cash and trading transactions, assets and liabilities in financial statements along with understanding of inherent risk involved in assessing and evaluating the financial statements.

5) Discuss the process of formulating the audit report and communicating the same to the client and the recent changes rising in the field of Auditing with special reference to Tax Audit and management Audit.

Course Code : BC 506 (Corporate Finance)

After completing this course, the students will be able to:

1) Study the different techniques and methods while calculating time value of money and the applicability of the concept of corporate finance to understand the managerial Decisions and Corporate Capital Structure.

2) Understand the objectives and process of investment decisions, its evaluation criteria using different techniques and models.

3) Enlighten alternative sources of finance and investment opportunities and their suitability in particular conditions.

4) Measure the criteria of proportionate investment in different securities under the capital structure decision.

5) Apply different dividend theories while taking decisions concerning dividend pay-out ratio.

6) Analyse different issues which evaluate the requirements of working capital for the company’s efficient performance.

Course Code : BC 604 (Business Environment)

After completing this course, the students will be able to:

1) Understand relationship between environment and business, significance and changing dimensions of business environment.

2) Analyse changing trends in micro and macro variables in India including the conceptual framework of BOP, employment, income, money supply, price level, saving and investment trends in the economy.

3) Grasp the importance of planning undertaken by the government of India and familiarize with Economic System & its types, growth and performance of public and private sector in India.

4) Understand importance of Fiscal, Monetary and New economic policy and their impact on Indian economy.

5: Interpret the current trends in India’s foreign trade and the functioning of international economic groupings.

Course Code : BC 605 (Entreprenuership and Governance)

After completing this course, the students will be able to:

1) Understand the needs and beginning of entrepreneurial class and communicate the applicability of different entrepreneurial theories.

2) Evaluate the different factors who affect the growth of entrepreneurs and developments of women entrepreneurship.

3) Analyse the role of EDP’s and different financial or non- financial authorities for sustainability and encouraging entrepreneurship.

4) Understand the role of business ethics for sound business.

5) Apply different theories and principles of business ethics in a business organisation.

6) Understand the conceptual framework of corporate governance by following the recommendations of clause 49 and Kumar Mangalam Birla committee.

7) Understand the concept of ‘corporate social responsibility (CSR)’ and its different aspects related with business ethics & corporate governance.

Course Code : BC 606 (Financial Planning)

After completing this course, the students will be able to:

1) Understand and demonstrate the basics of financial planning like nature, advantages, process and legal aspects involved in developing financial plan.

2) Discuss various investment options available in capital and money market and will have clear understanding of objectives, rewards and constraints while investing funds.

3) Familiarize with the concept of risk, return, time value of money, portfolio and diversification needed to evaluate the performance of financial planning.

4) Synthesize information to develop a successful financial plan and evaluate tax saving instruments.

5) Analyse the need of life and health insurance and the role of investor’s grievances and redressal system in India.