Department of Commerce

Programme: B.Com Hons

Courses offered by Department of commerce under B. Com Hons

Category: Core

Learning outcomes:

After completing the course, the student shall be able to:

• Understand the theoretical framework of accounting and to prepare financial statements
• Explain and determine depreciation and value of inventory
• Learn accounting for hire purchase transactions, leases, branches and departments
• Understand the concepts of partnership firm and prepare accounts for dissolution of a Partnership firm
• Develop the skill of preparation of trading and profit and loss account and balance sheet using computerized accounting.

Category: Core

Learning outcomes:

After completing the course, the student shall be able to:

• Understand basic aspects of contracts for making the agreements, contracts and subsequently enter valid business propositions
• Be able to recognize and differentiate the special contracts and identify their appropriate usage at varied business scenarios
• Equip the students about the legitimate rights and obligations under the sale of goods act
• Enable with skills to initiate entrepreneurial ventures as L.L.P
• Understand the fundamentals of internet based activities under the information and Technology act.

Category: Core

Learning outcomes:

After completing the course, the student shall be able to:

• Develop an understanding of accounting for share capital and debentures
• Prepare financial statements of a company
• Develop an understanding of cash flow statements
• Understand the accounting for amalgamation and liquidation of companies
• Prepare consolidated balance sheet for holding company

Category: Core

Learning outcomes:

After completing the course, the student shall be able to:

• Understand the regulatory aspects and the broader procedural aspects involved in different types of companies covering the Companies Act 2013 and Rules there under.
• Follow the basic legal documents and their usage essential for operations and management of company.
• Enable the students to synthesis company processes, meetings and decisions.
• Equip the students with framework of dividend distribution and role of auditors in a Company.
• Comprehend and evaluate working of depositories and their functions in stock markets.

Category: Core

Learning outcomes:

After completing the course, the student shall be able to:

• Understand basic nature and importance of human resource management.
• Analyze the current theory and practice of recruitment and selection.
• Realize the importance of performance management system in enhancing employee Performance.
• Recommend actions based on results of the compensation analysis and design
• Compensation schemes that are cost effective, that increase productivity of the workforce, and comply with the legal framework.
• Understand role of modern HRM in meeting challenges of changing business environment

Category: Core

Learning outcomes:

After completing the course, the student shall be able to:

• Understand the basic concepts in the law of income tax and determine the residential status of different persons.
• Identify the five heads in which income is categorised and compute income under the heads ‘salaries’ and ‘income from house property’.
• Compute income under the head ‘ profits and gains of business or profession’, ‘capital gains’ and ‘income from other sources’.
• Understand clubbing provisions, aggregate income after set-off and carry forward of losses, and deductions allowed under the income tax act; and further to compute taxable income and tax liability of individuals and firms.
• Develop the ability to file online returns of income

Category: Core

Learning outcomes:

After completing the course, the student shall be able to:

• Understand the evolution of management and apprehend its effect on future managers.
• Analyze how organisations adapt to an uncertain environment and decipher decision making techniques managers use to influence and control the internal environment.
• Comprehend the changes happening in organisation structure over time.
• Analyze the relationship amongst functions of management i.e. Planning, organizing, directing and controlling.
• Appreciate the changing dynamics of management practice.

Category: SEC

Learning outcomes:

After completing the course, the student shall be able to:

• Understand the basics of E-commerce, current and emerging business models.
• Familiarize with basic business operations such as sales, marketing, HR etc. On the web.
• Enhance the students' skills for designing and developing website.
• Identify the emerging modes of e-payment.
• Understand the importance of security, privacy, ethical and legal issues of ecommerce

Category: SEC

Learning outcomes:

After completing the course, the student shall be able to:

• Learn the practical applications of training and development theories in recent times. Learn to design training programmes for diverse workforce
• Understand the role of development officers.
• Evaluate training and development programmes.
• Recognize the mechanism of career development programmes.

Category: Core

Learning outcomes:

After completing the course, the student shall be able to:

• Understand thoroughly the conceptual framework of Cost Accounting; identification of differences between different financial and cost accounting; cost concepts and elements of cost; preparation of cost sheet.
• Understand the accounting and control of material and labour cost.
• Develop ability to understand classification, allocation, apportionment and absorption of overheads in cost determination; under and over absorption of overheads; treatment of various item of overheads
• Develop ability to calculate the cost of products, jobs, contracts, processes and services after understanding the basic concepts and processes involved in them
• Understand cost accounting book keeping systems and reconciliation of cost and financial account profits

Category: Core

Learning outcomes:

After completing the course, the student shall be able to:

• Comprehend the concept of systematic processing and interpreting the information in quantitative terms to arrive at an optimum solution to business problems.
• Develop proficiency in using different mathematical tools (matrices, calculus, linear programming, and mathematics of finance) in solving daily life problems.
• Acquire competence to use computer for mathematical computations, especially with big data.
• Obtain critical thinking and problem-solving aptitude.
• Evaluate the role played by mathematics in the world of business and economy.

Category: Core

Learning outcomes:

After completing the course, the student shall be able to:

• Understand the various concepts and terminologies used in computer networks and internet and be aware of the recent developments in the fast changing digital business world.
• Handle document creation for communication.
• Make various computations in the area of accounting and finance and represent the business data using suitable charts. S/he should be able to manipulate and analyze the business data for better understanding of the business environment and decision making
• Understand and apply the various database concepts and tools in the related business areas with the help of suggested popular software.

Category: SEC

Learning outcomes:

After completing the course, the student shall be able to:

• Understand entrepreneurship as volition in context of India.
• Gather knowledge and ideas on the existing support system for entrepreneurial orientation.
• Understand enterprise formation process for gaining ideas as to creation of an enterprise for pursuing a career.
• Understand requirements of post-enterprise creation for effective operation of the business.
• Gain knowledge on available growth strategies for implementing effective suitable strategy for expansion and growth.

Category: SEC

Learning outcomes:

After completing the course, the student shall be able to:

• Know the difference between e-filing and regular filing of Income tax returns and understand the circumstances when e-filling is mandatory
• Understand the basic process of computing taxable income and tax liability, and know about various types of income tax return forms.
• Understand the concept of advance payment of tax and tax deduction at source and develop the ability of e-filing of TDS returns.
• Become aware of the basic framework and structure of GST, including the meaning of input tax credit and the process of its utilization.
• Know about various types of GST returns and their filing.

Category: DSE

Learning outcomes:

After completing the course, the student shall be able to:

• Understand thoroughly the conceptual framework of Management Accounting; identification of differences between different forms of accounting––Financial, Cost and Managerial; distinction between cost control and cost reduction.
• Understand the concept of marginal cost and marginal costing; preparation of income statements using absorption and variable costing; learning of costvolume-profit analysis and break-even analysis using mathematical and graphical approaches; and the application in businesses.
• Understand the concept of relevant and irrelevant costs and make decisions related to different business situations using marginal costing and differential costing techniques.
• Understand budgetary control system as a tool of managerial planning and control; ability to prepare various types of budget. Ability to understand standard costing system as a tool of managerial control; calculation of variances in respect of each element of cost and sales; control ratios. CO5: understand management accounting issues of Responsibility accounting, Divisional performance measurement and Transfer pricing.

Category: DSE

Learning outcomes:

After completing the course, the student shall be able to:

• Acquire a fair degree of proficiency in comprehending statistical data, processing and analysing it using descriptive statistical tools.
• Gather knowledge about various probability concepts and distributions and their business applications.
• Understand the relationship between two variables using concepts of correlation and regression and its use in identifying and predicting the variables.
• Develop an understanding of the index numbers and their utility in daily life and stock market.
• Become aware of the patterns revealed by the time series data and to use it to make predictions for the future.

Category: DSE

Learning outcomes:

After completing the course, the student shall be able to:

• Understand the communication objectives behind advertising and promotions. Understand the various advertising and media elements in the advertising decisions.
• Identify the ethical and legal issues of advertising.
• Comprehend the importance and role of personal selling.
• Understand the process of personal selling

Category: DSE

Learning outcomes:

After completing the course, the student shall be able to:

• Understand the meaning and scope of Banking with functions of Banks and their role into banking
• Familiarize with regard to operations of Banking and various services and benefits.
• Develop insights on lending operations of banking and causes of NPA into banking sector.
• Acquaint with the concept of Insurance through functions and fundamental principles of Insurance.
• Understand the types of Insurance and Regulatory framework of Insurance.

Category: DSE

Learning outcomes:

After completing the course, the student shall be able to:

• Understand the meaning and scope of financial markets as well as institutions in India.
• Understand the concepts of Money Market and Capital Market
• Explain Commercial Banking and its Current developments.
• Explain concept of Non-Banking Financial Companies (NBFC’s)
• Examine the Financial Services Industry

Category: DSE

Learning outcomes:

After completing the course, the student shall be able to:

• Understand the development of organisational behavior and its importance in managing people at the workplace
• Understand how individuals behave under different conditions and why individuals behave as they do. Appreciate different theories of motivation.
• Critically evaluate leadership styles and strategies.
• Critically evaluate the potential effects of organisation culture and stress on behavior in organisation so as to direct the same towards predetermined goals.

Category: Core

Learning outcomes:

After completing the course, the student shall be able to:

• Develop understanding of basic concepts of marketing, marketing philosophies and environmental conditions effecting marketing decisions of a firm.
• Develop understanding of basic concepts of marketing, marketing philosophies and environmental conditions effecting marketing decisions of a firm.
• Understand and analyze the process of value creation through marketing decisions involving product development.
• Understand and analyze the process of value creation through marketing decisions involving product pricing and its distribution.
• Understand and analyze the process of value creation through marketing decisions involving product promotion and also to equip them with the knowledge of various developments in marketing area that may govern marketing decisions of a firm.

Category: Core

Learning outcomes:

After completing the course, the student shall be able to:

• Explain the nature and scope of financial management as well as time value of money and risk return trade off
• Analyze capital budgeting process and capital budgeting techniques
• Estimate various capital structure theories and factors affecting capital structure decisions in a firm
• Critically examine various theories of dividend and factors affecting dividend policy
• Evaluate working capital requirement

Category: DSE

Learning outcomes:

After completing the course, the student shall be able to:

• Explain investment environment and concept of return & risk.
• Understand bond valuation & role of credit rating agencies.
• Examine equity approaches.
• Analyze two securities portfolio using Harry Markowitz model, Calculating portfolio risk and return, explaining CAPM and evaluating Mutual Funds and Financial derivatives.
• Evaluate investors protection framework

Category: DSE

Learning outcomes:

After completing the course, the student shall be able to:

• Understand the process of globalization, its impact on the evolution and growth of international business and to appreciate the changing dynamics of the diverse international business environment. Analyze the theoretical dimensions of international trade and intervention measures adopted; to appreciate the significance of different forms of regional economic integration and to understand the concept of Balance of payment account and its components.
• Understand the significance of different forms of regional economic integration and to appreciate the role played by various international economic organisations such as the WTO, UNCTAD, IMF and World Bank.
• Familiarize students with the international financial environment, and get them acquainted with the basic features of the foreign exchange market – its characteristics and determinants
• Critically examine the concept and form of foreign direct investment, and to create awareness about emerging issues in international business such as outsourcing and ecological issues.

Category: DSE

Learning outcomes:

After completing the course, the student shall be able to:

• Describe the conceptual framework of financial reporting have an understanding the components of financial statements
• Identify major disclosures to be made in the annual report by the listed companies
• Explain techniques of analysis of financial statements
• Analyze and interpret financial statements of companies using the case study method gain understanding of emerging areas in financial reporting - accounting for ecommerce business, value added statements and Integrated Reporting

Category: DSE

Learning outcomes:

After completing the course, the student shall be able to:

• Understand the importance of consumer buying process and to identify the ethical and legal issues in advertisements and in packaging.
• Learn how to pursue the consumer rights under consumer protection act 1986.
• Understand the procedure of filing a complaint.
• Analyse the role of industry regulators in consumer protection.
• Comprehend the hearings, enquiry and appeal provisions.

Category: Core

Learning outcomes:

After completing the course, the student shall be able to:

• Differentiate between different aspects of auditing especially for internal check, internal control and for overall corporate governance.
• Understand the concept of corporate governance in organisations and its essence for management.
• Provide and assimilate information leading to failure of organisation and corporate scams.
• Comprehend the governance framework for an organisation provided by different regulatory bodies in India and Abroad.
• Recognise the essence of ethics in business.

2)

Category: Core

Learning outcomes:

After completing the course, the student shall be able to:

• Connect with the genesis of goods and services tax (GST), decipher the constitutional amendment carried out to install GST in India and comprehend the composition and working of GST council.
• Understand the meaning of supply under GST law, differentiate between intrastate and inter-state supply, comprehend rules related to the place of supply and compute the value of supply.
• Comprehend the utilization of input tax credit, and the reverse charge mechanism of paying GST and to know the procedure for claiming refund under GST law.
• Understand the provisions for registration under GST along with special provisions such as those related to anti-profiteering; avoidance of dual control; eway bills and penalties.
• Know the basic concepts of Customs Act and to compute the assessable value for charging customs duty.

Department of Commerce

Programme: B.Com

Category: Core

Course outcomes:

After completing the course student should be able to

• understand the theoretical framework of accounting and to prepare financial statements
• explain and determine depreciation and value of inventory
• learn accounting for hire purchase transactions, leases, branches and departments
• understand the concepts of partnership firm and prepare accounts for dissolution of a partnership firm
• Develop the skill of preparation of trading and profit and loss account and balance sheet using computerized accounting..

Category: Core

Course outcomes:

After completing the course student should be able to

• Understand dynamics of business organisations and management practices with respect to stakeholders.
• Understand varied perspectives related to business environment and entrepreneurship.
• Analyze how organisations adapt to an uncertain environment and decipher decision
• Making techniques managers use to influence and control the internal environment.
• Analyze the relationship amongst functions of management i.e. planning, organizing, directing and controlling.
• Appreciate the change in working pattern of modern organisations.

Category: Core

Course outcomes:

After completing the course student should be able to

• Understand basic aspects of contracts for making the agreements, contracts and subsequently enter valid business propositions
• Handle the execution of special contracts used in different types of business.
• Learn legitimate rights and obligations under The Sale of Goods Act.
• Acquire skills to initiate entrepreneurial ventures as LLP.
• Understand the fundamentals of Internet based activities under The Information and Technology Act.

Category: Core

Course outcomes:

After completing the course student should be able to

• Acquire proficiency in using different mathematical tools (matrices, calculus and mathematics of finance) in solving real life business and economic problems.
• Develop an understanding of the various averages and measures of dispersion to describe statistical data.
• Understand the relationship between two variables through correlation and regression.
• Understand the construction and application of index numbers to real life situations.
• Understand the trends and tendencies over a period of time through time series analysis.

Category: Core

Course outcomes:

After completing the course student should be able to

• Understand the rules and the broader procedural aspects involved in different types of companies covering the Companies Act 2013
• Comprehend and appropriately use the basic legal documents essential for operations and management of company.
• Distinguish between varied company processes, meetings and decisions
• Know the framework of dividend distribution and role of auditors in a company.
• Understand and evaluate working of depositories and their functions for working in stock market.

Category: Core

Course outcomes:

After completing the course student should be able to

• Understand the basic concepts in the law of income tax and determine the residential status of different persons.
• Identify the five heads in which income is categorized and to compute income under the heads ‘Salaries’ and ‘Income from House Property’.
• compute income under the head ‘ Profits and gains of business or profession’, ‘Capital gains’ and ‘Income from other sources’
• Understand clubbing provisions, aggregate income after set-off and carry forward of losses, and deductions allowed under the Income Tax Act.
• Compute tax liability of individuals and firms and understand the provisions of filing return of income.

Category: Core

Course outcomes:

After completing the course student should be able to

• Develop an understanding of accounting for share capital and debentures.
• Prepare financial statements of a company.
• Develop understanding of cash flow statements.
• Understand the accounting for amalgamation of companies
• Prepare consolidated balance sheet for Holding company

Category: Core

Course outcomes:

After completing the course student should be able to

• Understand conceptual framework of Cost Accounting.
• Understand in detail the accounting and control of material and labour cost.
• Understand classification, allocation, apportionment and absorption of overheads in cost determination
• Calculate the cost of products, jobs, contracts, processes and services.
• have basic understanding of cost accounting book keeping systems and Reconciliation of cost and financial account profits.

Category: : DSE

Course outcomes:

After completing the course student should be able to

• Understand the concept of HRM and its role in effective business administration
• Understand the role of recruitment and selection in relation to organization’s business and HRM objectives.
• Explain the importance of performance management system in enhancing employee performance.
• Design compensation schemes that are cost effective, increase productivity of the workforce, and comply with the legal framework.
• Recognize emerging horizons of HRM and also enduring international HRM, e-HRM, HRIS.

Category: : DSE

Course outcomes:

After completing the course student should be able to

• Develop understanding of basic concepts of marketing, marketing philosophies and environmental conditions effecting marketing decisions of a firm.
• Understand the dynamics of consumer behavior and process of market selection through STP stages.
• Learn about marketing decisions related to product produced by a firm.
• Learn about marketing decisions involving product pricing and its distribution.
• Learn marketing decisions involving product promotion

Category: : DSE

Course outcomes:

After completing the course student should be able to

• Explain the nature, scope and objective of financial management, along with Time Value of Money, Risk & Return.
• Analyze Capital Budgeting Process and Techniques including NPV, IRR and Profitability Index
• Examine various Capital structure theories and estimating cost of capital.
• Critically examine basic Theories and policies of Dividend.
• Estimate working capital along with an overview of cash receivables and inventory management.

Category: : DSE

Course outcomes:

After completing the course student should be able to

• Connect with the genesis of goods and services tax (GST), decipher the Constitutional amendment carried out to install GST in India and comprehend the composition and working of GST council.
• Understand the meaning of supply under GST law, differentiate between intra-state and inter-state supply, comprehend rules related to the place of supply and compute the value of supply.
• Comprehend the utilization of input tax credit, and the reverse charge mechanism of paying GST and to know the procedure for claiming refund under GST law.
• Understand the provisions for registration under GST along with special provisions such as those related to anti-profiteering and avoidance of dual control.
• Know the basic concepts of Customs Act and to compute the assessable value for charging customs duty.

Category: : DSE

Course outcomes:

After completing the course student should be able to

• Link training and development to company’s strategy effectively and assess training needs of the people working in the organization
• Apply various methods of training and development in real life situations.
• Design, develop, and conduct management development programmes.
• Evaluate the effectiveness of training and development programmes.
• Leverage the emerging trends in training and development field.

Category: SEC

Course outcomes:

After completing the course student should be able to

• Understand the concept of entrepreneurship in the context of Indian economic scenario.
• link the individual’s capability and strength as a guiding factor towards Entrepreneurial orientation and their commitment to act as an agent of social change through entrepreneurial participation.
• Understand entrepreneurial process for initiating new venture creation.
• Understand social support system for garnering strength towards entrepreneurial preferences.
• Understand various dimensions of managing a business enterprise once it is formed.

Category: SEC

Course outcomes:

After completing the course student should be able to

• Understand the communication objectives behind advertising and promotions.
• Understand the various message and media elements in the advertising decisions.
• Analyze the effectiveness of advertising
• Comprehend the importance and role of personal selling
• Understand the process of personal selling.

Category: DSE

Course outcomes:

After completing the course student should be able to

• Differentiate between various tax planning concepts and understand the procedure of assessment of corporate assesses.
• devise strategies for tax planning in respect of a new business, understand the specific tax issues for start-ups, and comprehend the Income Tax provisions relevant for financial management decisions.
• decipher the tax factors relevant for managerial decisions.
• understand how to claim relief in case of double taxation of income.
• understand tax planning with reference to business restructuring

Category: DSE

Course outcomes:

After completing the course student should be able to

• understand the meaning and scope of Banking with functions of Banks and their role into banking.
• familiarize with the operations of Banking and various services and benefits.
• get an insight of lending operations of banking and causes of NPAs into banking sector.
• acquaint with the concept of Insurance through functions and fundamental principles of Insurance
• understand the types of Insurance and Regulatory framework of Insurance.

Category: DSE

Course outcomes:

After completing the course student should be able to

• understand thoroughly the conceptual framework of Management Accounting; different forms of accounting––Financial, Cost and Managerial; types of costs for decision making and cost control; cost control and cost reduction.
• understand the concept of marginal cost and marginal costing; preparation of income statements using absorption and variable costing; learning of cost-volume-profit analysis and break-even analysis using mathematical and graphical approaches; and their application in businesses
• understand the concept of relevant cost and make decisions related to different business situations using marginal costing and differential costing techniques.
• understand preparation of various types of budgets and budgetary control system as a tool of managerial planning and control; Ability to understand standard costing system as a tool of managerial control; calculation of variances in respect of each element of cost and sales; control ratios.
• have basic understanding of techniques of performance measurement such as Responsibility Accounting, Divisional Performance Measurement and Transfer Pricing.

17605)

Category: DSE

Course outcomes:

After completing the course student should be able to

• understand the meaning and scope of Financial Markets as well as institutions in India.
• familiarize the students with the concepts of Money Market and Capital Market.
• explain Commercial Banking and its Current developments. familiarize the students with the concept of Non-Banking Financial Companies (NBFC’s).
• examine the Financial Services Industry.
• have basic understanding of techniques of performance measurement such as Responsibility Accounting, Divisional Performance Measurement and Transfer Pricing.

Category: DSE

Course outcomes:

After completing the course student should be able to

• understand the process of globalization, its impact on the evolution and growth of international business and to appreciate the changing dynamics of the diverse international business environment.
• analyze the theoretical dimensions of international trade and intervention measures adopted; to appreciate the significance of different forms of regional economic integration and to understand the concept of Balance of payment account and its components.
• understand the significance of different forms of regional economic integration and to appreciate the role played by various international economic organisations such as the WTO, UNCTAD, IMF and World Bank.
• familiarize students with the international financial environment, and get them acquainted with the basic features of the foreign exchange market – its characteristics and determinants.
• critically examine the concept and form of foreign direct investment, and to create awareness about emerging issues in international business such as outsourcing and ecological issues.

Category: DSE

Course outcomes:

After completing the course student should be able to

• acquaint with the Investment Environment and concept of Return & Risk.
• develop the understanding of Bond valuation & role of Credit Rating agencies.
• understand the methods of Equity analysis approaches.
• analyze two securities portfolio using Harry Markowitz model and CAPM, Mutual Funds and Financial derivatives.
• examine investors’ protection framework.

Category: DSE

Course outcomes:

After completing the course student should be able to

• Understand the importance of consumer buying process and to identify the alternatives available to dissatisfied consumers
• Learn how to pursue the consumer rights under consumer protection act 1986.
• Understand the procedure of filing a complaint
• Analyze the role of industry regulators in consumer protection.
• comprehend the hearings, enquiry and appeal provisions

Category: DSE

Course outcomes:

After completing the course student should be able to

• understand the development of organisational behavior and its importance in managing people at the workplace.
• understand human behavior as an individual.
• appreciate different theories of motivation.
• critically evaluate leadership styles and strategies.
• understand the importance of organisational culture and learn to deal with change and stress.

Category: SEC

Course outcomes:

After completing the course student should be able to

• comprehend the importance of personal selling
• learn the different theories of selling both traditional as well as modern
• Understand the role of personal selling.
• Understand the process of personal selling.

Category: SEC

Course outcomes:

After completing the course student should be able to

• identify issues in collective bargaining, its significance.
• understand the levels, coverage and agreements of collective bargaining.
• enable to liaison in negotiations.
• differentiate between negotiations, collective bargaining and use of its approaches.
• administer the negotiation agreement and handle grievance management.

Category: Generic

Course outcomes:

After completing the course student should be able to

• understand entrepreneurship as volition in context of India.
• gather knowledge and ideas on the existing support system for entrepreneurial orientation.
• understand enterprise formation process for gaining ideas as to creation of an enterprise for pursuing a career.
• understand of requirement of post-enterprise creation for effective operation of the business.
• gain knowledge on available growth strategies for implementing effective suitable strategy for expansion and growth

Category: Generic

Course outcomes:

After completing the course student should be able to

• understand the learning environment of a firm.
• identify the various inputs that should go into any training Programme.
• understand the role of development officers.
• understand the need and significance of evaluation of training and development programmes.
• recognize the mechanism of career development programmes.

Category: DSE

Course outcomes:

After completing the course student should be able to

• differentiate between various tax planning concepts and understand the procedure of assessment of corporate assesses.
• devise strategies for tax planning in respect of a new business, understand the specific tax issues for start-ups, and comprehend the Income Tax provisions relevant for financial management decisions.
• decipher the tax factors relevant for managerial decisions.
• understand how to claim relief in case of double taxation of income.
• understand tax planning with reference to business restructuring

Category: DSE

Course outcomes:

After completing the course student should be able to

• understand the meaning and scope of Banking with functions of Banks and their role into banking.
• familiarize with the operations of Banking and various services and benefits.
• get an insight of lending operations of banking and causes of NPAs into banking sector.
• acquaint with the concept of Insurance through functions and fundamental principles of Insurance
• understand the types of Insurance and Regulatory framework of Insurance.

Category: DSE

Course outcomes:

After completing the course student should be able to

• understand thoroughly the conceptual framework of Management Accounting; different forms of accounting––Financial, Cost and Managerial; types of costs for decision making and cost control; cost control and cost reduction.
• understand the concept of marginal cost and marginal costing; preparation of income statements using absorption and variable costing; learning of cost-volume-profit analysis and break-even analysis using mathematical and graphical approaches; and their application in businesses.
• understand the concept of relevant cost and make decisions related to different business situations using marginal costing and differential costing techniques.
• understand preparation of various types of budgets and budgetary control system as a tool of managerial planning and control; Ability to understand standard costing system as a tool of managerial control; calculation of variances in respect of each element of cost and sales; control ratios.
• have basic understanding of techniques of performance measurement such as Responsibility Accounting, Divisional Performance Measurement and Transfer Pricing.

Category: DSE

Course outcomes:

After completing the course student should be able to

• understand the meaning and scope of Financial Markets as well as institutions in India.
• familiarize the students with the concepts of Money Market and Capital Market.
• explain Commercial Banking and its Current developments. familiarize the students with the concept of Non-Banking Financial Companies (NBFC’s).
• examine the Financial Services Industry