Program Outcomes (POs) and Course Outcomes (COs)
PO1 Subject Knowledge — Demonstrate comprehensive knowledge of commerce subjects including accounting, finance, taxation, law and business management.
PO2 Analytical and Numerical Ability — Apply quantitative and analytical techniques to interpret financial and business data.
PO3 Professional Competence — Prepare financial statements, tax returns and audit working papers following statutory standards and professional practices.
PO4 Decision Making and Problem Solving — Use accounting, costing and economic tools to support managerial decisions and solve business problems.
PO5 Communication and Ethical Practice — Communicate financial information clearly and adhere to professional ethics, corporate governance and social responsibility.
PO6 ICT and Digital Literacy — Use accounting software, spreadsheets and online platforms for business operations and reporting.
PO7 Employability and Entrepreneurship — Develop practical skills for employment, internships and small business creation; demonstrate readiness for professional certifications (e.g., CA/CS/ICWA/CMA/Tax Practitioner).
PO8 Lifelong Learning — Pursue continuous professional development and adapt to regulatory, technological and market changes.
Financial Accounting -Course Outcomes
CO1: Record and classify business transactions using double‑entry bookkeeping.
CO2: Prepare trial balance, final accounts and adjustments for sole proprietorship and partnership.
CO3: Analyze financial statements using ratio and trend analysis.
CO4: Interpret accounting standards applicable to everyday accounting problems.
Corporate Accounting
CO1: Prepare company final accounts including share capital, debentures and profit appropriation.
CO2: Account for amalgamation, absorption and consolidation of group accounts.
CO3: Apply provisions for company valuation and dividend distribution.
CO4: Present statutory disclosures required under the Companies Act
Cost Accounting
CO1: Compute product and service costs using job, batch and process costing methods.
CO2: Prepare cost sheets and perform variance analysis (material, labour, overhead).
CO3: Use standard costing and marginal costing for short‑term decision making.
CO4: Recommend costing improvements to enhance profitability
Management Accounting
CO1: Prepare budgets and forecast financial performance.
CO2: Use ratio analysis, cash flow and fund flow statements for managerial control.
CO3: Apply capital budgeting techniques (NPV, IRR) to investment decisions.
CO4: Design performance measurement reports for managers.
Business Law / Mercantile Law
CO1: Explain key provisions of Contract Act, Sale of Goods Act and related statutes.
CO2: Interpret legal principles affecting commercial transactions and contracts.
CO3: Apply law to simple business disputes and draft basic legal notices.
CO4: Recognize compliance obligations of businesses under statutory law.
Company Law
CO1: Explain company formation, governance structure and director responsibilities.
CO2: Apply statutory procedures for meetings, resolutions and financial reporting.
CO3: Interpret legal provisions related to shares, debentures and corporate borrowings.
CO4: Identify corporate compliance and disclosure requirements.
Taxation (Income Tax)
CO1: Compute taxable income for individuals and firms under the Income‑tax Act.
CO2: Prepare basic income tax returns and calculate tax liabilities.
CO3: Apply provisions for deductions, exemptions and tax planning measures.
CO4: Explain recent amendments and compliance timelines.
Goods and Services Tax (GST)
CO1: Explain GST structure, registration, levy and time/place of supply concepts.
CO2: Prepare basic GST invoices and compute tax payable on supplies.
CO3: File sample GST returns and understand input tax credit mechanism.
CO4: Apply GST compliance processes for trading and service businesses.
Auditing
CO1: Explain audit concepts, audit planning and internal control evaluation.
CO2: Perform substantive and compliance audit procedures and prepare audit working papers.
CO3: Draft an auditor’s report in conformity with auditing standards.
CO4: Recommend improvements in internal control and risk mitigation.
Banking and Insurance
CO1: Describe banking operations, negotiable instruments and regulatory framework.
CO2: Explain principles of insurance and types of coverages.
CO3: Evaluate banking products and basic credit appraisal techniques.
CO4: Apply risk management concepts in insurance and banking contexts.
Business Statistics and Mathematics
CO1: Use statistical tools (mean, median, variance, correlation, regression) to summarise data.
CO2: Apply index numbers, time series and forecasting methods to business problems.
CO3: Use matrices and basic calculus for quantitative analysis.
CO4: Interpret statistical results for managerial decision making.
Marketing Management
CO1: Explain core marketing concepts, market segmentation and consumer behaviour.
CO2: Design basic marketing mix strategies (product, price, place, promotion).
CO3: Prepare a simple marketing plan for a product/service.
CO4: Use basic marketing metrics to evaluate campaign performance.
Human Resource Management (HRM)
CO1: Describe HR functions: recruitment, selection, training and performance appraisal.
CO2: Apply HR practices to solve workplace issues and enhance employee engagement.
CO3: Design a basic training program and assessment criteria.
CO4: Interpret statutory labour provisions affecting HR policies.
Entrepreneurship and Small Business Management
CO1: Identify entrepreneurial opportunities and prepare a basic business plan.
CO2: Evaluate sources of finance and prepare simple cash flow forecasts.
CO3: Apply legal and regulatory steps for starting a small business.
CO4: Demonstrate understanding of marketing and operational aspects for startups.
E‑Commerce and Business Analytics (elective)
CO1: Explain online business models and digital payment mechanisms.
CO2: Use spreadsheets and basic analytics to interpret e‑commerce data.
CO3: Design a simple e‑commerce store framework and customer flow.
CO4: Apply digital marketing basics and analytics metrics to measure performance.
