sl.no description

COURSE OUTCOMES

2017 ONWARDS

DEPARTMENT : COMMERCE

PROGRAMME : B.Com TAXATION

SEMESTER I

COURSE CODE : EN1CCT01

COURSE NAME : FINE TUNE YOUR ENGLISH

SL.NO DESCRIPTION

C101.1 Recognize the terms and concepts of elementary grammar.

C101.2 Locate the elements of language and grammar studied in earlier classes.

C101.3 Identify the principles of language.

C101.4 Analyse the situations where different grammatical units are used.

C101.5 Determine the appropriate usages to be employed in various aspects of the use of

language.

COURSE CODE : ML2CCT06

COURSE NAME : AATHMAKATHA, LEKHANAM

SL.NO DESCRIPTION

C102.1 To improve reading ,writing and grammatic ability through literature

C102.2 To improve the language development skills through essay writing, diary writing etc.

C102.3 To develops in students critical and creative thinking skills

COURSE CODE : HN1CCT02

COURSE NAME : HINDI – PROSE AND MASS MEDIA

SL.NO DESCRIPTION

C102.1 Improve the language development skills through essay writing,diary writing etc..

C102.2 Introduce various aspects of Commercial & Art films by interviews of directors

C102.3 Familiarise with comparative literature, cultural studies, gender studies, computer science, history, linguistics etc ..through translation

C102.4 Familiarise with History through autobiographies

COURSE CODE : CO1CRT01

COURSE NAME : DIMENSIONS AND METHODOLOGY OF BUSINESS STUDIES SL.NO DESCRIPTION

C103.1

Understand and interpret the role of business and its role in the society and analyse

the different components of business environment and also the parameters of a Global

business environment.

C103.2

Examine the Stages and developments of business in the Indian economy since

independence, enumerate the role of public, private and co-operative sectors, discuss

the concepts of Liberalisation, Privatisation and Globalization, Disinvestment,

Outsourcing and discover the Recent economic initiatives - Niti Ayog - Make in India

initiatives.

C103.3

Understand the applications of Technology integration in business, recall the meaning,

functions, Operations and types of E-Commerce, comprehend M-Commerce, its

meaning, advantages and its Challenges.

C103.4

Culture the concept of Business Ethics, its importance, its principles and measure the

Social responsibility of business and Corporate Governance .

C103.5

Illustrate the meaning, definition, importance, fundamentals and types of of Business

Research, generalize the Research Methodologies and preparation of Research

Reports.

COURSE CODE : CO1CRT02 COURSE NAME : FINANCIAL ACCOUNTING I SL.NO DESCRIPTION

C104.1

Understand the nature, basic concepts and conventions of accounting, familiarise with

the capital and revenue items and preparation of final accounts by hypothesizing its

Adjusting and Closing Entries.

C104.2

Interpret single entry and double entry system of accounting, preparation of

statement of affairs, conversion of single entry into double entry system and assess

the Trading and Profit and Loss Account and Balance Sheet.

C104.3

Analyse royalty accounting, its concepts of Minimum Rent, Short Working, Recovery

and preparation of royalty accounts

C104.4

Perform procedures of consignment accounting , various terms related to

consignment accounting and preparation of consignment accounts.

C104.5

Identify the meaning, characteristics, objectives, advantages and recording of farm

transactions, solve the problems of farm accounting and preparation of final accounts

of farm activities


COURSE NAME : CORPORATE REGULATIONS AND ADMINISTRATION

SL.NO DESCRIPTION

C105.1

Demonstrate the concept of Company its Characteristics, Classifications, and indicate

the History and framework of Company Law in India and Companies Act, 2013.

C105.2

Evaluate the stages in the formation of a companyand analyse the important clauses

relating to Memorandum of Association, Articles of Association with reference to

the Doctrines of Indoor Management.

C105.3

Connect the ideas of Share Capital, its Types, examine the Contents of Prospectus,

identify the Types of prospectus, differentiate Deemed prospectus with Shelf

Prospectus and Red Herring Prospectus and scrutinize the Issue and Allotment of

Securities.

C105.4

Inspect on the Membership in company, modes of acquiring membership, rights and

liabilities of members, cessation of membership, point out the clauses involved in

Company meetings analyse the legal positions, Appointment, Duties, Disqualifications

of Directors.

C105.5

Formulate the procedures involved in Winding up of companies, review the Powers

and Duties of Liquidators in Winding up of registered and unregistered companies.

COURSE CODE : CO1CMT01

COURSE NAME : BANKING AND INSURANCE SL.NO DESCRIPTION

C106.1 Enumerate the origin and history of banking industry, understand the major

functions of commercial Banks, define the functions of RBI, discuss on Banking

Ombudsman Scheme.

C106.2 Infer on the various innovations and reforms in banking and comment on the the

parameters of Financial Inclusion.

C106.3 Establish the relationship between banker and a customer,examine the Different

Types of Accountsand forms of Endorsements.

C106.4 Describe the Concept of Risk in insurance, recognize the Need, Importance and

Principles of an Insurance contract, state Insurance Sector Reforms and assess

Insurance Industry in India.

C106.5 Compare and contrast Life Insurance with Marine Insurance, Fire Insurance, Motor

vehicle insurance, Health InsuranceBurglary insurance, Personal accident insurance

and expound upon the very real value that insurance offers to individuals, institutions

and to the economy.

SEMESTER II


COURSE NAME : ISSUES THAT MATTER

SL.NO DESCRIPTION

C201.1 Identify the major issues of contemporary significance

C201.2 Respond rationally and positively to the issues raised

C201.3 Internalise the values imparted through the selections.

COURSE CODE : ML1CCT05

COURSE NAME : KATHAYUM KAVITHAYUM

SL.NO DESCRIPTION

C202.1 Improve awareness of virtues through dramas

C202.2 Acquire natural speech rhythm through reciting poems

C202.3 Make think of new ideas& devlope creativity throuhgh learning poems

COURSE CODE : HN2CCT04 COURSE NAME : POETRY, COMMERCIAL CORRESPONDENCE AND TRANSLATION

SL.NO DESCRIPTION

C202.1 To build community in the class room through Poetry

C202.2 To understand the barriers of language and cultural differences & reduce the

barriers in commercial correspondence

C202.3 Familiarise with comparative literature, cultural studies, gender studies,

computer science, history, linguistics etc ..through translation


COURSE NAME : FINANCIAL ACCOUNTING II

SL.NO DESCRIPTION

C201.1 Analyse the features of hire purchase system and the difference between hire

purchase and instalment system of accounting and the principles, concepts and

conventions of Accounting.

C201.2 Familiarize the concept of branch accounting and different methods of keeping branch

accounts, identify Independent Branches and Incorporation of Branch Accounts in the

Books of H.O, differentiate between Debtors System and Stock and Debtors System,

comprehend the items appearing in Consolidated Balance Sheet.

C201.3

Apply the concepts of departmental accounting and differentiate it from branch

accounting, formulate the Accounting Procedure and Allocation of Expenses and

Income of Inter Departmental Transfers and scrutinize on the Provision for Unrealized

Profits.

C201.4

Analyse the concept of dissolution of partnership firm and the various methods of

settling accounts under dissolution; identify the sections associated with Insolvency of

a partner.

C201.5 Examine the accounting standards and its applicability and generate ideas about

different accounting standards.


COURSE NAME : BUSINESS REGULATORY FRAMEWORK

SL.NO DESCRIPTION

C202.1 Acquaint with the Law of Contract, Kinds of Contracts E-Contract, breach of contract,

remedies for breach of contract, evaluate the Essentials of a Valid Contract, assess the

essential elements needed for a valid agreement, analyse the clauses related to Breach

of Contract.

C202.2

Create perceptions about Special Contract, comment on the essentials of Pledge and

judge the Rights and Duties of Pawner and Pawnee.

C202.3

Evaluate the Special Contract II- Indemnity and Guarantee, analyse the Rights and

Liabilities of Surety and understand the mode of Discharge of Surety

C202.4 Understand about Law of Agency rights and duties of agent and principal, creation of

agency, termination of agency-Sub agents and substituted agents

C202.5 Comprehend ideas of Sale of Goods Act, 1930 ,Essentials of Contract of Sale of Goods,

Classification of Goods ,its Condition and Warranties


COURSE NAME : BUSINESS MANAGEMENT

SL.NO DESCRIPTION

C203.1

Examine the concepts and principles of management, record the Functional Areas

of Management, discourse Management as a Science, Art and Profession and

modify the Managerial roles.

C203.2 Gain perceptions about the planning process its effectiveness, Nature, Importance –

point out the different Types of Plans, upkeep M.B.O principle.

C203.3 Sketch the role of organisation in Business, experiment on the

Principles of Organisation, Types of Organisation, categorize Organisation Chart,

Organisation Manual, Centralization, Decentralization, Authority , Delegation of

Authority, define Responsibility and Accountability

C203.4 Articulate the concept of Direction and Leadership Styles.apply the different

Theories of Leadership, relate Maslow’s Need Hierarchy Theory; Herzberg’s Two

Factors Theory of Motivation.

C203.5

Infer on the new concepts in Management Techniques, evaluate Quality circle,

Total Quality Management, Business Process Reengineering, make improvements

in Six sigma and Kaizen.

COURSE CODE : CO2CMT02

COURSE NAME : PRINCIPLES OF BUSINESS DECISIONS SL.NO DESCRIPTION

C204.1

Memorise the concepts of Decision making, interpret the Steps in decision making, predict the Decision making environment, apply economic theories for business decision making.

C204.2 illustrate the concepts of Demand Theory, devise Demand determinants, compare and contrast the different Elasticity of Demand, sub divide the Reasons for Law of demand

C204.3 Experiment on the concept of Production, outline Cobb Douglas Production Function, predict the Laws of Production, realise the principles underlying Isoquant Curve.

C204.4 Examine the different Cost concept, schedule the Determinants of cost, summarise Cost output relationship in the short run and long run.

C204.5 Look into the different aspects of Price theory and price mechanism recognize the objectives of pricing, review Pricing in Different Markets, establish the degree of price discrimination.

SEMESTER III


COURSE NAME : GEMS OF IMAGINATION SL.NO DESCRIPTION

C301.1 Appreciate the aesthetic and cultural milieu in which literature resides.

C301.2 Discern the ways in which different literary genres affect reading.

C301.3 Distinguish between literary appreciation and literary critic.


COURSE NAME : CORPORATE ACCOUNTS I SL.NO DESCRIPTION

C301.1 Explain Accounting for Shares, Discuss on the Redemption of Preference Shares,

Analyse ESOP, Rights Issue, Bonus Issue and Buyback of Shares

C301.2 Comment on the Underwriting of Shares and Debentures, Differentiate between

Marked and Unmarked Applications, enumerate Firm Underwriting–

Determine the Liability of Underwriters in respect of an Underwriting Contract –

C301.3 Prepare the Final Accounts of Joint Stock Companies including Balance Sheet,

Calculate of Managerial Remuneration and Profit (Loss) Prior to Incorporation

C301.4 Scrutinize Investment Account on the basis of Cum-interest, Ex-interest, Cum-

dividend, Ex-dividend, Record the Accounting entries, Prepare the Investment

Accounts, observe the Treatment of Bonus Share and Right Shares

C301.5 Compute Insurance claims, Calculate Loss of stock, Comment on the claim for loss

of stock, Apply average Clause, Discuss on the elimination of abnormal/defective

items


COURSE NAME : QUANTITATIVE TECHNIQUES FOR BUSINESS- 1 SL.NO DESCRIPTION

C302.1 Discuss on the Origin, Growth, Meaning and definition of Statistics, Analyse

Statistics as data and as methods, Comment on the Empirical and quantitative

analysis- Scrutinize Descriptive statistics and Inferential statistics, list out the

Limitations of Statistics.

C302.2 Scrutinize the Statistical Survey its Planning and design of enquiry- find out the

Business Data Sources, distinguish between Primary and Secondary Data, analyse

the Methods of collecting Primary data, list out the Sampling Methods,

differentiate Probability Sampling from Non- Probability Sampling, identify the

Statistical errors- analyse the Types of classification.

C302.3 Determine the Measures of Central Tendency, Establish the Empirical relation

between mean, median and mode, Associate relationship between Geometric

Mean-Harmonic Mean and Arithmetic mean,

C302.4 Evaluate the Measures of dispersion, apply the Lorenz curve, Comment on the

Relevance and Applications in Business, Analyse the Mathematical properties of

standard deviation, Prepare the Variance and Co-efficient of Variation, list out the

Measures of Skewness .

C302.5 Compare Interpolation and Extrapolation and Assess the Methods of Interpolation


COURSE NAME : FINANCIAL MARKETS AND OPERATIONS

SL.NO DESCRIPTION

C303.1

Point out the differences between Savings and Investment, observe the Indian

Financial System- Establish the Recent Developments in the Indian Financial

System- analyse the Financial Markets-distinguish between Capital Market and

Money Market Instruments, Determine the Role of RBI in Money Market.

C303.2

Discuss the Functions of New Issue Market, Analyse the Methods of New Issue

Scrutinize Book Building, ESOP and Indian Depository Receipts, examine the role

of Intermediaries in the New Issue Market, List out the Innovative Financial

Instruments.

C303.3

Familiarise with the Role and Functions of Stock Exchanges, Assess the Listing of

Securities, evaluate the Stock Exchanges in India, Comment on the Mark to

Market System, define the Methodologies for Calculating Index, analyse the

Type of Speculators- observe the Foreign Institutional Investors in Securities

market, construct Foreign Portfolio Investment.

C303.4 Explain the Meaning, Objectives, Advantages and Classification of Mutual

Funds– Determine the Constitution and Management of Mutual Funds in India,

Scrutinize the Advantages and limitations of Mutual Funds

C303.5 List out the Features of Derivatives, Analyse the Types of Derivatives, Comment

on the Major Commodity Exchanges in India


COURSE NAME : MARKETING MANAGEMENT

SL.NO DESCRIPTION

C304.1

Distinguish between Market and Marketing, List out the Functions of marketing

and Marketing Management, List out the Marketing Mix-4Ps and 4Cs, examine

the Importance of marketing mix, identify the Factors affecting marketing mix-

Comment on the concept of Market Segmentation.

C304.2

Familiarise with the Meaning and Classification of products, enumerate Product

Line and Product Mix- identify the Steps and Reasons for failure of new

products, examine the Product Life Cycle, evaluate Branding, point out the

Essentials of good packaging.

C304.3

Explain the Factors affecting pricing decision, examine the Role of pricing in

marketing strategy, identify the Steps in formulating pricing, Comment on the

Pricing methods and strategies, Scrutinize Resale Price Maintenance

C304.4 Analyse Physical Distribution Mix, Scrutinize Logistic and Supply Chain

Management Discuss the Factors Affecting the Choice of a Channel of

Distribution.

C304.5 Examine the Recent Trends in Marketing, Explain Relationship Marketing,

Scrutinize Social Marketing and Online Marketing, Comment on the concept of

Green Marketing, distinguish Tele Marketing from Viral Marketing and

Relationship Marketing.

COURSE CODE : CO3OCT01

COURSE NAME : GOODS AND SERVICES TAX

SL.NO DESCRIPTION

C305.1

Examine the Stages of Evolution of GST , enumerate the Methodology of GST -

CGST - SGST - IGST , list out the Important concepts and Definitions in GST.

C305.2

Calculate the Levy and Collection of Tax , Explain Scope of Supply, distinguish

between Composite and Mixed Supplies, Calculate Time of Supply of Goods and

the Time of Supply of Services, Explain Input Tax Credit, differentiate Credit

Notes from Debit Notes.

C305.3 Explain the provisions of Registration, state the importance of Returns And

Payment of Tax , mention the Persons Liable for Registration, state the benefits

of Compulsory Registration, Explain Deemed Registration, identify the

Procedure For Registration - Comment on the conditions for Payment of Tax,

Interest, Penalty

C305.4 Enumerate Assessment and its Types, Determine Audit Inspection examine the

Power of Authorities , observe the procedures of Demands And Recovery

C305.5 Familiarise Appeals and Appellate Authorities, mention the Powers, Procedure

for and Appeal to High Court and Supreme Court, list out the consequences of

Offences and rules for Penalties.

SEMESTER IV


COURSE NAME : REVISITING THE CLASSICS SL.NO DESCRIPTION

C401.1 Become aware about the classics from various lands.

C401.2 Interpret the features that go into the making of classics.

C401.3 Introduce the students to the taste of time-tested world classics.


COURSE NAME : CORPORATE ACCOUNTS II

SL.NO DESCRIPTION

C401.1

Organise the Accounts of Insurance Companies, define the Special Terms, prepare

the – Final Accounts of Life Insurance, identify the items of Revenue Account, Profit

and Loss Account and Balance Sheet (As per IRDA Regulation Act, 2002), Determine

Profit in Life Insurance Business , judge the Valuation Balance Sheet, distinguish the

Accounts of General Insurance Companies (Fire and Marine only), categorise the

Revenue Account, Profit and Loss Account and Balance Sheet (as per IRDA Regulation

Act).

C401.2

Determine the Accounts of Banking Companies, explain the Meaning and Important

Provisions of Banking Companies Act, 1949, Prepare the Final Accounts of Banking

Companies, Create the Profit and Loss Account and Balance Sheet, discuss the

Transactions of Special Type as in rebate on bills discounted interpret on the Asset

Classification and Provisions, judge the Non Performing Assets and Capital Adequacy.

C401.3

Identify Internal Reconstruction, discuss on the Alteration of Share Capital, assess

Capital Reduction, restate Accounting procedure, familiarise the Surrender of Shares

and its Accounting Treatment, prepare the Revised Balance Sheet.

C401.4 Define Amalgamation, Absorption and External Reconstruction, comment on the

Meaning of Amalgamation in the nature of Merger, Purchase , External

Reconstruction, assess the Applicability of AS 14, Calculate the Purchase

consideration (all methods) – record the Journal Entries in the books of Transferor

and Transferee Companies, prepare the Revised Balance Sheet.

C401.5 Summarize the Liquidation of Companies, explain the Meaning and Types of

Contributories, define Preferential Creditors, identify the Fraudulent Preference-

Prepare the Liquidator’s Final Statement of Accounts.


COURSE NAME : QUANTITATIVE TECHNIQUES FOR BUSINESS- II

SL.NO DESCRIPTION

C402.1

Classify Bi-Variate Data Analysis- I, explain Correlation, differentiate Correlation and

Causation, analyse the Types of Correlation and its Methods, Plot Scatter diagram

and Correlation graph, assess the Karl Pearson’s Co-efficient of Correlation and

Spearman’s Rank Correlation Co-efficient, compute Probable Error, identify the

Concurrent Deviation Method, analyse the Concept of lag and lead in correlation.

C402.2

Explain Bi-Variate Data Analysis- II assess Regression Analysis and its Concept-

Utility, Compare correlation and regression, use the Lines of Regression, produce

Regression Equations and regression co-efficient, select Algebraic Methods

of studying regression, evaluate the Standard Error of estimate.

C402.3

Compute Index Numbers, analyse the Meaning, Importance, Characteristics and

uses of Index Numbers, Classify Types of index numbers, solve the Problems in

construction of index numbers, identify the Methods of constructing price index,

differentiate quantity index and value index, judge the Test of Consistency of index

numbers-

C402.4

Assess Time Series its Meaning, Definitions, Components and Utility of of Time

Series, evaluate the Mathematical models, Determine the Trendassess the Method

of Moving Averageand Method of Least Squares.

C402.5

Examine the Meaning and Definition of Probability, analyse the Basic Terms,

Concepts and Approaches to Assigning Probability, differentiate between

Permutation and Combination, apply the Theorems of Probability, explain Baye’s

Theorem of Inverse probability.

COURSE CODE : CO4CRT13 COURSE NAME : ENTREPRENEURSHIP DEVELOPMENT AND PROJECT MANAGEMENT

SL.NO DESCRIPTION

C403.1 Differentiate between entrepreneur and manager, identify the Characteristics

skills and traits of an entrepreneur, Examine the Functions of an Entrepreneur,

discuss the Role and importance of Entrepreneurship in economic development,

comment on the Factors affecting growth of entrepreneurship

C403.2 Classify the entrepreneurs, analyse the Dimensions of Entrepreneurship, Examine

International Entrepreneurship, Ecopreneurship, Social Entrepreneurship and

Women Entrepreneurship, Observe the Problems faced by Women

Entrepreneurs, discuss the Entrepreneurship in Agriculture sector and service

sectors, comment on the New avenues in Dealership, Networking and

Franchising, identify the Steps to establish an enterprise.

C403.3 Discuss the Meaning and Types of Project, explain Project life Cycle, Examine

Sources of Project idea, Determine the Constraints in a project, comment on the

Legal Protection in India.

C403.4 Scrutinize the stages in Formulation of a project, prepare a project report, and

discuss the various aspects of project appraisal.

C403.5 Examine Entrepreneurial Education and training, evaluate Entrepreneurship

Development Programmes describe the Concept, Role and Functions of Business

Incubators, Start-Ups, Cluster Development Schemes use Green Channel

clearances, enumerate the Functions of EDII, NIESBUD,NSIC, SIDBI and DIC.

COURSE CODE : CO4OCT01 COURSE NAME : FINANCIAL SERVICES SL.NO DESCRIPTION

C404.1

Examine Meaning and Types of Financial Services, differentiate between Fund

Based Financial Services and Fee Based Financial Services, explain Role and

Functions of Merchant Bankers

C404.2 comment on the Features and Types of Venture Capital, identify the various Stages

of Venture Capital Financing, Examine Investment nurturing- discuss the Venture

capital Exit strategies, analyse Securitisation, Determine Securitisation of Debt the

Parties involved, identify the Steps and types of securitisation,

C404.3 Evaluate Leasing, distinguish between Operating and Financial Lease, comment on

the Advantages and Limitations of Leasing, explain Factoring, analyse Process of

Factoring- Examine Factoring Vs. Bill Discounting.

C404.4 Discuss the Meaning, types of Credit Rating, Examine the Need for credit rating,

evaluate the Factors affecting credit rating, assess the Advantages and Limitations

of Credit rating, Observe the Credit Rating Agencies in India.

C404.5 Compare Mergers and Acquisition, Examine the Reasons for merger, assess the

Types of merger- Determine the Valuation methods- comment on the Mergers in

India, analyse the Recent trends in financial services.

SEMESTER V


COURSE NAME : COST ACCOUNTING SL.NO DESCRIPTION

C501.1 Define different Cost Concepts, associate Costing with Cost Accounting and Cost

Accountancy, identify Cost Units, Cost Centre, Responsibility Centres and Profit

Centre, differentiate Cost Control and Cost Reduction, Distinguish between Cost

Accounting and Financial Accounting.

C501.1 Outline Material Purchase Procedure, Inventory control and Material Stock Level,

Examine the Documents authorizing movement of materials, Explain Wastage,

Scrap, Spoilage and Defectives, Select the Pricing of issue of materials.

C501.1 Compute Accounting and Control of Labour Cost, Differentiate between Time

Keeping and Time Booking, Explain the Methods and Systems of Wage Payment.

C501.1 Prepare the Accounts for Overhead, Classify Overheads, Comment on the Primary

and Secondary Distribution Summary Absorption of Overhead, Discuss the Actual

and pre-determined rates, Explain Activity Based Costing .

C501.1 Prepare Cost Sheet, Formulate its Objectives, Etablish Tender and Quotation-

Explain Reconciliation Statement, Evaluate the Reasons for disagreements in Profits,

Prepare Memorandum Reconciliation Account.


COURSE NAME : ENVIRONMENT AND HUMAN RIGHTS

SL.NO DESCRIPTION

C502.1 Associate Renewable and non-renewable resources Determine the Food

resources : and its problems, evaluate the Growing energy needs, Examine the

Land resources: measure the Concept of an ecosystem discuss on the Food chains,

food webs and ecological pyramids.

C502.2

Grasp Bio geographical classification of India, analyse the Threats to biodiversity:

Examine Environmental Pollution, judge the Social Issues and the Environment,

comment on Environmental ethics assess Consumerism and waste products,

evaluate Environment Protection Act.

C502.3 Comment on the Recent developments in Green Accounting and Green Banking-

Compare and contrast the International initiatives and initiatives in India, explain

Green Marketing, Determine Green washing and consequences, relate Eco

tourism, its Opportunities and challenges, figure out Environmental audit.

C502.4 Evaluate Right to Information Act 2005, Examine the Procedure for request of

information- analyse the Right to access information on specific issues

C502.5 Analyse the concept and development, of Human Rights and human rights related

organs, evaluate Human Rights in India, Compare Environment and Human Rights,

Compare the Reports, Case studies for policy formulation.

COURSE CODE : CO5CRT16 COURSE NAME : FINANCIAL MANAGEMENT SL.NO DESCRIPTION

C503.1

Explain the Meaning of Finance and Financial Management, distinguish between

Profit Maximization and Wealth Maximization , Examine the Finance Function

establish the relationship of Financial Management with other Disciplines,

comment on the Concept of Time value of money.

C503.2

Evaluate Financing Decision, Examine the Sources of Finance, Elucidate Cost of

Capital, Cost of Preference Capital, Cost of Equity and Cost of Retained Earnings,

Compare Capitalisation and Capital Structure, analyse the Factors Determining

Capital Structure, evaluate Leverage, differentiate Operating Leverage, Financial

Leverage and Composite Leverage, Compute Financial Risk and Business Risk

C503.3 Compare Investment Decision with respect to Capital Budgeting, Determine Cash

Flows, judge the Evaluation Methods and interpret the results.

C503.4

Evaluate Management of Working Capital, list out the differences between Gross

Working Capital and Net Working Capital, Determine the Factors affecting Working

Capital, Estimate the Working Capital Requirements.

C503.5

Judge Dividend Decisions Examine the Types of Dividend, list out the Dividend

Policies, explain Payout Ratio and Retention Ratio- evaluate the Factors

Determining Dividend Policy.


COURSE NAME : INCOME TAX – I

SL.NO DESCRIPTION

C504.1

Ascertain the Brief History of Income Tax in India and its Basic Concepts,

comment on Finance Act, Define Income, Gross Total Income, Total Incom,

Assessee, Assessment Year, compute Average Rate of Tax and Maximum

Marginal Rate, Calculate Rates ofIncome Tax of Capital and Revenue items.

C504.2 Explain Residential Status, Indicate the Incidence of Tax, Recognise the Income

Exempt from Tax, Identify different Heads of Income.

C504.3 Compute Income from Salary and its Chargeability, Elucidiate Perquisites and

Profit in lieu of Salary, Determine Deductions from Salary, Provident Funds and

Treatment, Computation of Income from Salary

C504.4

Comprehend Income from House Property, Basis of Charge and Deemed

Ownership- Grasp Income from House Property Exempt from Tax, Compute

Annual Value and its Determination in Various Cases, Deductions Permissible,

Unrealised Rent and Recovery of Unrealized Rent and Arrears of Rent-

Computation of Income from House Property

C504.5

Determine Profit and Gains of Business or Profession, Chargeability, Deductions

Expressly Allowed – Explain General Deductions, Depreciation -

Expenses/Payments Not Deductible - Expenses Allowed on Actual Payment

Basis Only- Regulate Deemed Profits U/S 41 - Computation of Profits and Gains

of Business or Profession

COURSE CODE : EC5OPT01

COURSE NAME : FUNDAMENTALS OF ECONOMICS (Open Course)

SL.NO DESCRIPTION

C505.1 To make the students of other disciplines aware of the basic ideas and

concepts in Economics

C505.2 To understand the various sources of government revenue and their

expenditure

C505.3 To understand the basic concepts and instruments in financial system

C505.4 To provide an overview of process of economic development in Indian

SEMESTER VI


COURSE NAME : COST ACCOUNTING – II

SL.NO DESCRIPTION

C601.1 Understand the nature, basic concepts, different methods and techniques of

Costing, Ascertainment of Specific Order Costing, Job Costing, Batch Costing,

Contract Costing-and determination of Economic Order quantity.

C601.2 Identify and interpret the different methods and techniques applicable for

different types of industries and devise the requisite data which helps in fixing

the price of products manufactured or services rendered through Operating

Costing, Transport costing, Canteen costing and Hospital costing

C601.3 Develop the capacity to follow and grasp the costing systems, cost management

systems, budgeting systems and performance measurement systems

C601.4 Prepare budgets and understand the different aspects of Budget Manual Budget

Committee, Budget key factor.

C601.5 Analyse Cost-Volume-Profit techniques to determine optimal managerial

decisions, compile and econstruct the budgets and implement the budgetary

control measures.


COURSE NAME : ADVERTISEMENT AND SALES MANAGEMENT SL.NO DESCRIPTION

C602.1 Discuss the strategies, concept and methods of advertising, key players in

advertising industry, advertisement agencies, types and functions of advertising

agencies.

C602.2 Convert the context of advertisement appeal, advertising media, Media planning

and strategy, types of media, Media selection and develop creative solutions to

address advertising and marketing communications challenges.

C602.3 Understand the concept of Advertising research, Need for Measuring the

effectiveness of advertising and analysing the DAGMAR model and determine,

analyze and respond to clients' advertising and marketing communications.

C602.4 Employ the idea about sales promotion and its Sales promotion strategies, Sales

promotion budget and its preparation.

C602.5 Describe the concept of Personal Selling, essential elements of personal selling,

Process and Principles of Personal Selling.


COURSE NAME : AUDITING AND ASSURANCE SL.NO DESCRIPTION

C603.1 Explain the -Meaning and Nature of Auditing, Define and outline the Basic

Principles Governing an Audit, List out Differences between Accountancy and

Auditing. Point out the Qualities and Qualifications of an Auditor assess the Types

and Conduct of Audit, Overview the Role of Auditing and Assurance Standards

Board in India.

C603.2 Comment on Audit Engagement, Documentation and Evidence, create an Audit

Plan, Audit Programme and Audit files, determine the Meaning, Types, Reliability of

audit evidence, follow the Methods of obtaining audit evidence-describe Physical

verification, Documentation, Direct confirmation, Re-computation, Analytical

review techniques, analyse the Representation by management.

C603.3 Indicate the Concept of internal control, Internal Check its Meaning, Definition and

Objects, assign Auditors Duties as regards Internal Check and Internal Audit, list

out the Difference between Internal Check, Internal Control and Internal define and

outline Vouching, summarise Verification and Valuation of Assets and Liabilities.

C603.4 Judge the Audit of Limited Companies –(based on Companies Act 2013), describe

the Powers and Duties of Company Auditor- point out the Liabilities of an Auditor -

Evaluate an Audit Report bsed on its Contents and Types.

C603.5 Interpret Special Audits and Investigation, review Government Audit, list out the

General Duties and powers of Comptroller and Audit General,comprehend

Miscellaneous Audits and Audit of Charitable organizations, Educational

Institutions, Hospitals, Clubs etc. remark on Investigation, its Meaning, Definition

and Scope of investigation, Differentiate between Investigation and Auditing.


COURSE NAME : MANAGEMENT ACCOUNTING

SL.NO DESCRIPTION

C604.1 Define and identify Management Accounting, its Meaning, Nature, characteristics,

scope, Objectives and Functions, compare and contrast financial accounting, cost

accounting and management accounting, employ the Tools of management

accounting- in real life situations.

C604.2 Summarize the background and sources of Financial Statement Analysis, identify

the Nature and limitations of financial statements, describe the Types and

techniques of Financial Analysis, reconstruct Comparative Statements, Common

Size Statements and Trend Analysis.

C604.3 Outline Ratio Analysis its Meaning, Objectives, Importance, Uses, Limitations,

comment on the Types and classification of ratios, construct a Trading and Profit

and Loss Account and Balance Sheet by using Ratios.

C604.4 Show Fund flow Analysis, outline the Need for Fund Flow Statement, determine

Managerial Uses, draw Schedule of Changes in Working Capital and Funds from

operations, Prepare Fund Flow Statement

C604.5 Evaluate Cash Flow Statement, compare and contrast Fund Flow Statement and

Cash Flow Statement, Prepare Cash Flow Statement as per Accounting Standard 3,

Calculate cash flows from operating activities by the indirect method and direct

method.


COURSE NAME : INCOME TAX – II

SL.NO DESCRIPTION

C605.1 Relate the the computation of capital gain, memorise the Basis of charge,

differentiate between Short term and Long term Capital Gains, illustrate the

Compulsory Acquisition of Assets and also Enhanced Compensation and the

concepts of Right Share and Bonus Shares, prepare Capital Gains Account Scheme

and Compute Income from Capital Gain.

C605.2 Familiarise with the computation of income from other sources, review General

and Specific Chargeability, analyses the Kinds of Securities and Grossing up of

Interest and interpret Bond Washing Transaction.

C605.3 Estimate the Clubbing of Income and Aggregation of Incomes, formulate the ways

to Set off and Carry forward of Losses, Compute Gross Total Income , classify the

aggregation of income and deduction u/s 80C to 80U

C605.4 Justify the assessment of individuals, assess the Agricultural Income and Partly

Agricultural Income, summarize the Computation of Tax

C605.5

Synthesise the powers, functions and duties of income tax authorities, evolve a

strong Assessment procedure, interpret the Types of Return , outline the

procedures of E- filing of Return , evaluate Tax evasion.

COURSE CODE : CO6PR01

COURSE NAME : PROJECT AND VIVA

SL.NO DESCRIPTION

C606.1 Develop project plans to achieve the project's goals by break down the tasks and

determine handover procedures

C606.2 Identify links and dependencies available in the project , and schedule to achieve

deliverable and desirable outputs.

C606.3 Estimate and cost the human and physical resources required, and make plans to

obtain the necessary resources

C606.4 Allocate roles with clear lines of responsibility and accountability fostering team

spirit and co-operation

C606.5 Investigate one’s awareness of where your original work sits in relation to the

wider research field