BAF

FYBAF Sem I

1 1.1 Financial

Accounting

CO 1 To discuss concepts, benefits , procedures for issue of Accounting Standards.

CO 2 To evaluate cost of inventory applying different valuation methods FIFO and Weighted Average method.

CO 3 To classify receipts and expenditure into capital, revenue and deferred revenue.

CO 4 To prepare final accounts of manufacturing concerns.

CO 5 To prepare departmental trading and profit and loss account and balance sheet.

CO 6 To discuss accounting treatment in case of hire purchase transactions.

CO 7 To prepare journal, ledger accounts and disclosure in balance sheet for hirer and vendor.

2 1.2 Cost

Accounting-I

CO 1 Identify the differences between cost accounting and financial accounting.

CO 2 Point out to the advantages of adopting cost accounting as against financial accounting.

CO 3 Identify and classify transactions on different basis and allocate them under the correct class.

CO 4 Handle documentation with regard to inventory in an organisation.

CO 5 Classify the levels of stock lying in a company into different categories and examine them accordingly.

CO 6 Arrive at the valuation of stock using different techniques and examine the result.

CO 7 Evaluate the labour composition of an organization.

CO 8 Create labour cost records for an organization.

CO 9 Apply methods of overtime, idle time and incentive and derive the labour cost structure in an organization.

CO 10 Classify the overhead costs on different basis.

CO 11 Examine the overhead breakup structure and technique of absorption of overheads.

3 1.3 Introduction

to Financial Management – I

CO 1 To discuss meaning, scope, importance and objectives of financial management.

CO 2 To discuss various concepts of valuation viz. Present value, annuity, time value of money, discounting and compounding techniques.

CO 3 To interpret different types of leverages viz. operational,

financial and combined.

CO 4 To illustrate relationship between operational and financial leverage.

CO 5 To analyse the need and different sources of finances long term, medium term and short term.

CO 6 To discuss the importance of cost of capital and measurement of cost of capital.

4 1.4 Business Communication-I

CO 1 Distinguish between verbal and non verbal communication.

CO 2 Identify various modes of communication.

CO 3 Draft effective job letters like cover letter, job acceptance letter and resignation letter.

CO 4 Participate in debates and elocution thereby overcoming stage fear.

CO 5 Prepare curriculum vitae for self and others.

5 1.5 Foundation

Course - I

CO 1 Discuss multi cultural diversity of Indian society through its demographic composition, population distribution according to religion, caste and gender.

CO 2 Describe linguistic diversity, regional variation.

CO 3 Discuss violence against women and portrayal of women in media.

CO 4 Identify inequalities faced by people with physical and mental disabilities.

CO 5 Examine inequalities due to Caste system and inter group conflicts.

CO 6 Narrate issues on Communalism and Regionalism.

CO 7 Discuss philosophy of constitution of India, its structure, Preamble and features.

CO 8 Examine the political party system in India.

CO 9 Relate importance of women in politics.

6 1.6 Business

Environment

CO 1 Discuss Business Objectives, Dynamics of Business and its Environment, Types of Business Environment.

CO 2 Perform Environmental Analysis using PESTEL Analysis & SWOT Analysis

CO 3 Discuss Ethical Dilemmas, Corporate Culture and Ethical Climate

CO 4 Develop Entrepreneurship as a Career Option

CO 5 Examine Consumerism in India & discuss Consumer Protection Act 1986

CO 6 Narrate Social Responsibility of Business, Ecology and Business, Carbon Credit

CO 7 Discuss Evolution of Social Audit & comment on Social Audit v/s Commercial Audit

CO 8 Examine Strategies for going Global: MNCs and TNCs, WTO

CO 9 Relate Foreign Trade in India- Balance of Trade, FDI Investment Flows and its Implication for Indian Industries

7 1.7 Business

Economics I

CO 1 To learn the working of micro variables of the economy.

CO 2 To analyze the working of demand and supply curves, while being able to see the impact of it on the economy.

CO 3 To analyze the different types of economies through various pre defined characteristics.

CO 4 To illustrate relationship between operational and financial leverage.

CO 5 To analyze the supply patterns and understand the scales of economies and the level of diseconomies in an industry.

CO 6 To identifying different variable influencing the pricing of a product in a firm; and being able to calculate the price in different working scenarios.

FYBAF Sem II

8 Taxation I

(Indirect Taxes)

CO 1 To describe the transaction types which are related to Value Added Tax.

CO 2 To provide overview of basic structure of Indirect Taxes and key concepts of Indirect Taxation.

CO 3 To know what transaction types are subjected to Value Added Tax.

CO 4 To indicate Value Added Tax application, differentiation of application.

CO 5 To indicate Value Added Tax compliance and attendance.

CO 6 To relate transaction amounts to Value Added Tax liability and Tax entities and accounting treatment.

CO 7 To discuss the method of tax credit. Inflows and outflows. Outflows: tax imposition, tax exemption, tax deduction

9 Financial

accounting

CO 1 To identify nature of single entry book system

CO 2 To identify methods of branch accounting under dependent and independent method.

CO 3 To calculate claim under fire insurance policy.

CO 4 To identify accounting rules of consignment accounting and valuation of stock.

10 Business Laws-I

CO 1 Explain the concepts of offer, acceptance, agreement, contract and its various essentials.

CO 2 Compare offer and acceptance, agreement and contract.

CO 3 Describe each component/essential of a valid contract

in detail with illustrations.

CO 4 Analyse and infer modes in which a contract may be discharged.

CO 5 Examine special contracts such as bailment, pledge, agency, etc.

CO 6 Explain the rights and liabilities of parties entering into such special contracts.

CO 7 Distinguish between bailment, pledge, agency, etc.

CO 8 Distinguish between sale and an agreement to sell.

CO 9 Interpret whether an illustration is a sale or an agreement to sell.

CO 10 Explain the rights, duties and liabilities of buyer, seller.

CO 11 Explain about auction sale, its essentials and functioning.

CO 12 Differentiate between promissory notes, bills of exchange, cheques, etc.

CO 13 Identify various types of bills of exchange, crossings on cheques, etc.

CO 14 Explain about the rights, duties and liabilities of parties involved with these instruments.

CO 15 Explain about the rights and duties of consumer under the Consumer Protection Act, 1986.

CO 16 Identify and illustrate about the principle of Caveat Emptor.

CO 17 Explain about the consumer dispute redressal and consumer protection forums.

CO 18 Dramatize popular/landmark cases from the above laws studied.

11 Business

Communication-II

CO 1 Prepare effective power point presentations on assigned topics.

CO 2 Give presentations via power point in front of a large (60-70 people) audience.

CO 3 Effectively speak in a group discussion by being part of it.

CO 4 Face personal interviews with confidence and grace.

CO 5 Write business letters like, inquiry, order, complaint/grievance and sales letters.

CO 6 Prepare promotional leaflets and flyers to promote the products/services of a business.

12 Business

mathematics

CO 1 Apply proportions to rate, base, and percentage problems.

CO 2 Apply proportions to rate, base, and percentage problems.

CO 3 Calculate trade discounts, single and series, cash discounts.

CO 4 Apply simple interest and compound interest formula.

CO 5 Identify investment prospects in shares and mutual funds.

CO 6 Identify concepts of applications of mathematical tools in business decision making.

13 Foundation

Course

CO 1 Discuss concepts of Liberalization, Privatization and Globalization in Indian economy.

CO 2 Discuss growth of information technology and communication.

CO 3 Discuss concepts of Human Rights, its origin and adoption of Universal Declaration of human rights.

CO 4 Discuss about environmental degradation, its causes and importance of sustainable development

CO 5 Examine causes of stress and conflict in Indian society.

CO 6 Discuss significance of values, ethics and prejudices in developing the individual.

CO 7 Discuss aggression and violence as public expression of conflict.

CO 8 Examine types of conflicts and use of coping mechanisms for managing individual stress.

SYBAF Sem III

14 Taxation

CO 1 Provide knowledge of fundamental concepts of Indian income tax law

CO 2 Apply critical thinking and problem solving skills to resolve income tax issues.

CO 3 Apply law and rules to compute tax liability

CO 4 Classify sources of income

CO 5 Classify between deductible and non deductible expenses.

15 Cost Accounting -

II

CO 1 Identify the classification of costs, cost of sales, profit centre and so on.

CO 2 Prepare basic and advanced cost sheets for different purposes.

CO 3 Examine the cost sheet prepared with respect to items such as total costs, profits, per unit cost, etc.

CO 4 Identify reasons for discrepancies between costing and financial records/ accounts.

CO 5 Prepare a statement of reconciliation for setting off the differences between cost and financial accounts.

CO 6 Examine concepts of progress payments, retention money, tax deducted at source, incomplete contracts.

CO 7 Prepare costing records for contractors and their balance sheets to determine the profits earned by them.

CO 8 Interpret concepts of process loss, abnormal gains, etc.

CO 9 Develop cost records for products involving multiple processes, products creating joint/by-products etc.

CO 10 Interpret inter-process profits for a product.

16 Financial Market

Operations

CO 1 Analyze & explain Saving and Investment Money, Inflation and Interest Banking and Non Banking Financial Intermediaries.

CO 2 Identify the determinants of Government Economic Philosophy and Financial Market, Structure of Financial Market in India

CO 3 Perform the function of Secondary Market System, Bond Market in India and Debt Market in India

CO 4 Identify the types of Financial Instruments.

CO 5 Perform investment in REPO, tbs, Equities, Bonds, Derivatives, others

CO 6 Analyze Liquidity, Maturity, Safety and Yield in

Financial Instruments.

CO 7 Identify Merchant Banking Services Like: Managing of Public Equity / Debenture Issues Mobilizing Fixed Deposits.

CO 8

Provide consulting on Arranging Inter-corporate Loans, Raising term Finance and Loan Syndication. Other Financial Services: Consumer Finance, Credit Cards, Mutual Funds and Commercial Paper.

17 Macro economics

CO 1 Discuss Macroeconomics with its Meaning, Scope and Importance.

CO 2 Analyze Circular flow of aggregate income and expenditure in an economy.

CO 3 Calculate The Measurement of National Product & Define Green GNP and NNP concepts for National Income and Economic Welfare

CO 4 Develop Trade Cycles with its Phases.

CO 5 Determine the sources of Money Supply & Factors influencing Velocity of Circulation of Money

CO 6 Narrate the Demand for Money by explaining Keynesian approaches to Theory of Employment.

CO 7 Discuss the Quantity theory of money using Fisher’s equation of exchange - Cambridge cash balance approach

CO 8 Examine the concept of Public Goods and the role of Government

CO 9 Relate to Sources of Public Revenue, Shifting of tax burden, Economic Effects of taxation, etc.

CO 10 Depict an effective role in Fiscal Management and Financial Administration

18 Information

technology in Accountancy-I

CO 1 To discuss on the history and basics of computer system.

CO 2 To acquaint the learners with various office productive tools like Microsoft word, excel, power point and tools in accounting.

CO 3 To impart knowledge on Web browsers, downloading, email and search engines.

CO 4 To discuss on the usage of internet and other emerging tools.

CO 5 To discuss in detail on E-commerce.

19 Business Law CO 1

Interpret the definitions of Factory, Occupier, Worker, etc under the Factories Act, 1948

CO 2 List the provisions related to the health of workers working in a factory under the Factories Act, 1948.

CO 3 Recall the provisions related to the safety workers working in a factory under the Factories Act, 1948

CO 4 State the provisions related to the welfare of workers working in a factory under the Factories Act, 1948.

CO 5 Define the term partnership as per the Partnership Act, 1932.

CO 6 Recognize the tests for determination of a partnership.

CO 7 Describe the provisions for the admission, retirement and expulsion of partners.

CO 8 Explain the steps for dissolution of a partnership firm

CO 9 Discuss the concept of a limited liability partnership

CO 10 Differentiate between a partnership firm and a limited liability partnership.Differentiate between a private limited company and a limited liability partnership

CO 11 Recall and explain provisions on formation, membership, functioning and dissolution of the LLP.

CO 12 Dramatize popular landmark cases in a moot court setting.

SYBAF Sem IV

20 Management II

CO 1 Discuss concepts of management and its impact on business

CO 2 Describe evolution of management and its applicability in business

CO 3 Discuss process of management.

CO 4 Elaborate Planning and its importance in management

CO 5 Discuss concepts of organizing, Staffing, Coordination Directing and Control.

21 Taxation

CO 1 To discuss the conditions to be complied in computing net taxable income of individual

CO 2 To identify the availability of various tax friendly deductions and privileges under the statute in accordance with Section 80 of Income tax Act, 1961

CO 3

To Solve numerical on five heads of income in accordance with provisions contained in section 15 to 17, section 22 to 27, section 28 to 44, section 45 to 55, section 56 to 59

CO 4 To identify the provisions of return of income section 139

CO 5 To identify the provisions of Advance tax and interest on tax liability

22

Research Methodology in

Accounting & Finance

CO 1 Discuss Importance of research in Accounting and Finance

CO 2 Analyze Types of research - Basic, Applied, Descriptive, Analytical and Empirical Research & Formulate of research problem

CO 3 Prepare Research Design in Accounting and Finance

CO 4 Develop Hypothesis by Formulation of Types of Different Research designs

CO 5 Perform Data Collection using Primary Data & Secondary Data.

CO 6 Narrate the Factors affecting the choice of method of data collection.

CO 7 Illustrate Data Presentation using Stages in Data Processing: Editing, Coding, Classification, Tabulation, Graphic Presentation.

CO 8 Perform Statistical Analysis using Measures of Central Tendency, Measures of Dispersion, Correlation Analysis and Regression Analysis.

CO 9 Relate to Use of computer and internet in data collection and processing.

CO 10 Depict an effective role in Interpretation and Report Writing

23 Business Laws-II

CO 1

Recall the definitions of terms such as ‘accounting standards’, ‘deposit’, ‘financial year’, ‘government company’, ‘depository’, ‘small person company’, ‘one-person company’, etc. as per the provisions of the Companies Act, 2013.

CO 2 Explain the various types of companies that can be formed.

CO 3 Differentiate between public and private limited companies.

CO 4 Describe the procedure for incorporation of companies- public, charitable organisations, etc.

CO 5 Prepare company documents such as the Memorandum & Articles of Association.

CO 6 Illustrate the procedure for changes in registered office, capital structure, etc. of a company.

CO 7 Explain the term ‘prospectus’ and its types.

CO 8 Describe the procedure for issue of prospectus by a company.

CO 9 Indicate the penal provisions in case of misstatements in prospectus.

CO 10 Recall and explain the definition of securities.

CO 11 Express the various types of preference share capital in a company.

CO 12 Summarize the procedure for private placement of securities.

CO 13 Recall the meaning of the term private placement u/s 42 of the Companies Act, 2013.

CO 14 Explain the procedure for further issue of shares by a company.

CO 15 Describe the procedure for issue of sweat equity shares by a company.

CO 16 Explain the process for issue of debentures by a company.

CO 17 Explain the procedure for redemption of debentures by a company.

CO 18 Dramatize popular/landmark cases of the Companies Act

24 Management

Accounting

CO 1 To demonstrate the computation of cash flows arising from operating,investing and financing activities in accordance with recommendations of AS3 of ICAI

CO 2

To identify the mechanisms available to evaluate and analyse the income statement and balance sheet with the help of comparative and common sized analysis, trend analysis and ratio analysis

CO 3 To demonstrate the estimation methodology of working capital of business entity

CO 4 To identify the importance and utility of management accounting to top management in making prominent decisions in business

25 Information

technology in Accountancy-II

CO 1 To discuss on the meaning and classification of Business process.

CO 2 To conduct a study on business process management and its life cycle.

CO 3 To study the automation in accounting system.

CO 4 To impart knowledge on computerized accounting system.

CO 5 A detailed study of MIS reporting in Computer environment.

CO 6 To discuss on the use of Information technology in Auditing.

TYBAF Sem V

26 Management II

CO 1 Discuss concepts of marketing with reference to 4 P’s Product, Price, Place and Promotion and its application in business.

CO 2 Discuss concepts of production management and elaborate importance of productivity and quality management.

CO 3 Describe Human resource management and identify methods and process of human resource planning

CO 4 Discuss short term and long term sources of finance.

CO 5 Examine developments in Capital market and its reforms and developments.

CO 6 Discuss concept of Venture Capital and introduce importance of DEMAT account, Futures and Options.

27 TAXATION

(DIRECT TAXES)

CO 1 To discuss fundamental concepts and definitions of terms in accordance with specific provisions contained in section 2 of Income tax Act,1961

CO 2

Apply provisions of Sec 5 of statute on computing the total income for various categories of residential status as well as sec 6 of the statute on determining the residential status for Assessment year 2017-18

CO 3

To Solve numericals on five heads of income in accordance with provisions contained in section 15 to 17, section 22 to 27, section 28 to 44, section 45 to 55, section 56 to 59

CO 4 To identify the specific nature of incomes which enjoy exemptions by virtue of section 10 of Income tax Act,1961

CO 5 To identify the availability of various tax friendly deductions and privileges under the statute in accordance with Section 80 of Income tax Act,1961

CO 6 To discuss the conditions to be complied in computing net taxable income of individual

28 Auditing

CO 1 Explain the powers and duties of the auditors of a company.

CO 2 Differentiate between various types of audits such as branch audit, special audit, joint audit, etc.

CO 3 Recall the provisions relating to a tax audit.

CO 4 Interpret the type of report issued by an auditor.

CO 5 Discuss the various reporting requirements under the Companies Act.

CO 6 Demonstrate an understanding of the need for review of internal control environment.

CO 7 Explain the approach used for an audit procedure in a computerized information system-based environment.

CO 8 Discuss the special aspects in audit of e-commerce based transactions.

CO 9 Recall the provisions of the Code of Ethics with special reference to the Chartered Accountants Act, 1949.

CO 10 Classify members of the ICAI in the classification of members who are deemed to be in practice.

CO 11 Explain the significance of the Certificate of Practice

CO 12 Weigh the disciplinary proceedings of the ICAI with respect to some popular hearings.

29 Financial

Management

CO 1 Demonstrate an understanding of the overall role and importance of the finance function in business entities.

CO 2 Demonstrate basic finance management knowledge on aspects of credit management by analysing the entity through various analytical tools .

CO 3 Communicate effectively using relevant business terminology used in industry

CO 4 Demonstrate the working of debt market and equity market with specific emphasis on valuation strategies

CO 5 Demonstrate the investment options available in mutual fund investment and to develop computing abilities of NAV

30 Financial

accounting V

CO 1 Identify and analyze business problems and opportunities and formulate recommendations for courses of action.

CO 2 Identify investment and financing decisions for a business using financial management concepts, and methods.

CO 3 Prepare consolidated financial statements.

CO 4 Identify appropriate accounting method required under various share ownership scenarios.

CO 5 Identify the new format of balance sheet as per revised Schedule VI

31 Cost Accounting III CO 1

Discuss on the meaning, needs, advantages and limitations of Uniform Costing throught situational analysis.

CO2 Discuss the meaning, advantages and disadvantages, and demonstrate accounting treatment under

integrated and non-integrated accounting system.

CO 3 Determining the operating cost of hospital, hotels and transport services pertaining to goods and passengers.

CO4 Calculate equivalent units of production and inter-process profit under Process Costing

CO 5 Discuss emerging concepts in costing such as Target Costing, Activity Based Costing (ABC), Product Life costing

TYBAF Sem VI

32 Economics III

CO 1 Discuss Macroeconomics with its Meaning, Scope and Importance.

CO 2 Analyze Circular flow of aggregate income and expenditure in an economy.

CO 3 Calculate The Measurement of National Product & Define Green GNP and NNP concepts for National Income and Economic Welfare.

CO 4 Develop Trade Cycles with its Phases.

CO 5 Determine the sources of Money Supply & Factors influencing Velocity of Circulation of Money.

CO 6 Narrate the Demand for Money by explaining Keynesian approaches to Theory of Employment.

CO 7 Discuss the Quantity theory of money using Fisher’s equation of exchange - Cambridge cash balance approach.

CO 8 Examine the concept of Public Goods and the role of Government.

CO 9 Relate to Sources of Public Revenue, Shifting of tax burden, Economic Effects of taxation, etc.

CO 10 Depict an effective role in Fiscal Management and Financial Administration.

33 Direct Taxes

CO 1 To demonstrate the working of setoff and carry forward of losses within the provisions of Income tax act 1961

CO 2

To develop computation abilities of students in respect of interest computation under section 234 A,B, and C in accordance with the provisions of Income tax act 1961

CO 3

To apply the provisions of law on computation of TDS, Advance tax and final tax liability of individual in accordance with the provisions of Income tax act 1961

CO 4 To implement the computation abilities of capital gains on sale of capital assets

CO 5 To demonstrate the working of clubbing of income by virtue of section 64 of Income tax act 1961

34 Financial

accounting VI

CO1

To perform accounting of Insurance Company and conduct a detailed discussion on the regulatory and legal provisions of Insurance companies.(Excluding Life Insurance )

CO2 To perform accounting of Banking Companies and discuss on the regulations to be followed and provisions to be created in the accounting statements.

CO3 To acquaint the learners with Accounting standard 13 relating to Investment Accounting.

CO4 To discuss in detail on the accounting treatment of foreign currency transactions.

C05 To discuss in detail on the LLP form of business, its regulatory aspects and to perform the accounting of Limited liability partnership firm.

35 Financial

accounting VII

CO1 To perform valuation of Goodwill and shares.

CO2 To discuss on the regulation relating to accounting of Electricity company and to prepare the Final accounts of Electricity company.

CO3 To discuss on the regulation relating to accounting of Co-operative Housing Society and Consumer Co-operative society and to prepare their Final accounts.

CO4 To perform accounting of foreign branch.

C05 To introduce IFRS and Ind-AS.

36 Cost accounting IV

CO1 Discuss Budgeting and Budgetary Control, and preparing flexible budgets and functional budgets

CO2 Explain in detail Absorption Costing and Marginal Costing, Cost Volume and Profit Analysis

CO3 Discuss Managerial Decision Making concepts with practical illustrations.

CO4 Demonstrate Standard Costing and Variance Analysis

37 Financial

Management III

CO1 Discuss Financial Policy and Corporate Strategy

CO2 Demonstrate Security Analysis covering Fundamental analysis, Industry analysis, Technical analysis and Bond valuation

CO3 Discuss Practical considerations and theories on dividend policy

CO4 Evaluating performance MFs, NAV, Costs incurred by MFs, Holding Period Return

Criteria for evaluating the performance, Sharpe ratio, Treynor ratio, Jensen’s ratio

C05 Discuss Traditional and Modern Portfolio theories