B.Com.

(H)

Learning Outcomes

SEMESTER -I

BCH: DSC-1.1 Management Principles and Applications

Learning Objectives

The course aims to familiarize the learner with extant and emerging management theories and
practices for reflective and holistic thinking on management principles and practices.

Learning outcomes

The Learning Outcomes of this course are as follows:

• describe the various levels of management and applicability of management principles.
• evaluate a company’s competitive landscape as per Porter’s Five-force model.
• demonstrate various types of authority, delegation and decentralization in authority
• demonstrate various types of leadership styles and identify the motivation techniques
used by leaders.
• discuss the impact of emerging issues in management.

BCH: DSC- 1.2 Business Laws

Learning Objectives

To impart basic knowledge of the important business laws relevant for the inception and
conduct of general and business activities with relevant case laws.

Learning outcomes

The Learning Outcomes of this course are as follows:

• examine basic aspects of contracts vis-a-vis agreements and subsequently enter into
valid business propositions.
• describe various modes of discharge of contract and remedies available in case of a
breach.
• recognize and differentiate between the special contracts.
• analyse the rights and obligations under the Sale of Goods Act.
• apply skills to form and manage entrepreneurial ventures as LLP.

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BCH: DSC- 1.3 Financial Accounting

Learning Objectives

The course aims to help learners to acquire conceptual knowledge of financial accounting, to
impart skills for recording various kinds of business transactions and to prepare financial
statements.

Learning outcomes

The Learning Outcomes of this course are as follows:

• apply the generally accepted accounting principles while recording transactions and
preparing financial statements.
• demonstrate the accounting process under a computerised accounting system.
• measure business income applying relevant accounting standards.
• evaluate the impact of depreciation and inventories on Business Income.
• prepare the Financial Statements of sole proprietor firms and Not-For-Profit
Organisations.
• prepare the accounts for Inland Branches, Departments and Leases.

SEMESTER -II

DSC 2.1 Corporate Accounting

Learning Objectives

The course aims to help learners to acquire conceptual knowledge of corporate accounting
systems and to learn the techniques of preparing the financial statements of companies.

Learning Outcomes

After completion of the course, learners will be able to:

• Analyse the matters related to issues of share capital, debentures, bonus shares,
redemption of preference shares and debentures of a company.
• Prepare financial statements of companies manually as well as using online software.
• Interpret the valuation of intangible assets and shares.
• Describe accounting for Amalgamation and Internal Reconstruction of Companies.
• Prepare Annual Reports of companies and analyse the voluntary and mandatory
information contained in them.

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DSC 2.2 Company Law

Learning Objectives

The course aims to develop and comprehend business and its processes in accordance with the
provisions of the Companies Act, 2013 while analysing case laws.

Learning Outcomes

After completion of the course, learners will be able to:

• Analyse the regulatory aspects and the broader procedural aspects involved in different
types of companies covering the Companies Act, 2013 and Rules.
• Prepare the basic legal documents required for formation of a company.
• Analyse the process and documents required for raising capital for the company.
• Analyse the managerial composition of companies and examine the process of company
• meetings.
• Evaluate the framework of dividend distribution and develop understanding of the
winding up process including Insolvency Resolution.

DSC 2.3 Human Resource Management

Learning Objectives

The course aims to acquaint the learners with the techniques and principles to manage human
resources of an organisation for better performance and workplace environment.

Learning Outcomes

After the completion of the course, the learners will be able to:

• Evaluate the importance of contemporary and emerging HR issues.

• Analyse the concept and sources of recruitment and selection process.
• Devise employee training and development programs.
• Design performance appraisal techniques and compensation schemes.
• Design HR policies for employee engagement and experience; grievance redressal,
employee health, safety, welfare, social security, and stress-free work life balance.

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SEMESTER -III

BCH 3.1: HUMAN RESOURCE MANAGEMENT

Course Objective

The objective of this course is to enable learners to understand the importance of human
resources and their effective management in organisations.

Course Learning Outcomes

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

CO1: understand basic nature and importance of human resource management.
CO2: analyze the current theory and practice of recruitment and selection.
CO3: realize the importance of performance management system in enhancing employee
performance.
CO4: 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.
CO5: understand role of modern HRM in meeting challenges of changing business
environment.

BCH 3.2: INCOME TAX LAW AND PRACTICE

Course Objective

This course aims to impart knowledge of law pertaining to levy of income tax in India. It also
aims to enable the students to apply the same practically.

Course Learning Outcomes

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

CO1: understand the basic concepts in the law of income tax and determine the residential
status of different persons.
CO2: identify the five heads in which income is categorised and compute income under the
heads ‘Salaries’ and ‘Income from House Property’.
CO3: compute income under the head ‘ Profits and gains of business or profession’, ‘Capital
gains’ and ‘Income from other sources’.
CO4: 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.
CO5: develop the ability to file online returns of income.

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BCH 3.3: MANAGEMENT PRINCIPLES AND APPLICATIONS

Course Objective

The objective of the course is to familiarize the learner with extant and emerging management
theories and practices for reflective and holistic thinking on management principles and
practices.

Course Learning Outcomes

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

CO1: understand the evolution of management and apprehend its effect on future managers.
CO2: analyze how organisations adapt to an uncertain environment and decipher decision
making techniques managers use to influence and control the internal environment.
CO3: comprehend the changes happening in organisation structure over time.
CO4: analyze the relationship amongst functions of management i.e. planning, organizing,
directing and controlling.
CO5: appreciate the changing dynamics of management practice.

SEMESTER -IV

BCH 4.1: COST ACCOUNTING

Course Objective

To provide an in-depth study of the cost accounting principles for identification, classification
and analysis of cost components and cost ascertainment in different industries using various
costing methods

Course Learning Outcomes

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

CO1: 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.
CO2: understand the accounting and control of material and labour cost.
CO3: 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
CO4: develop ability to calculate the cost of products, jobs, contracts, processes and services
after understanding the basic concepts and processes involved in them.

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CO5: understand cost accounting book keeping systems and reconciliation of cost and
financial account profits

BCH 4.2: BUSINESS MATHEMATICS

Course Objective

The objective of this course is to familiarize the students with the basic mathematical tools with
special emphasis on applications to business and economic situations. Course

Learning Outcomes

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

CO1: comprehend the concept of systematic processing and interpreting the information in
quantitative terms to arrive at an optimum solution to business problems.
CO2: develop proficiency in using different mathematical tools (matrices, calculus, linear
programming, and mathematics of finance) in solving daily life problems.
CO3: acquire competence to use computer for mathematical computations, especially with Big
data.
CO4: obtain critical thinking and problem-solving aptitude.
CO5: evaluate the role played by mathematics in the world of business and economy.

BCH 4.3: COMPUTER APPLICATIONS IN BUSINESS

Course Objective

To provide computer knowledge to commerce students and equip them with computational
skills using ICT tools.

Course Learning Outcomes

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

CO1: 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.
CO2: handle document creation for communication.
CO3: acquire skills to create and make good presentations
CO4: 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
CO5: understand and apply the various database concepts and tools in the related business
areas with the help of suggested popular software.

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SEMESTER -V

BCH 5.1: PRINCIPLES OF MARKETING

Course Objective

The objective of this course is to provide basic knowledge of concepts, principles, tools and
techniques of marketing and to provide knowledge about various developments in the
marketing.

Course Learning Outcomes

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

CO1: develop understanding of basic concepts of marketing, marketing philosophies and
environmental conditions effecting marketing decisions of a firm.
CO2: understand the dynamics of consumer behaviour and process of market selection through
STP stages.
CO3: understand and analyze the process of value creation through marketing decisions
involving product development.
CO4: understand and analyze the process of value creation through marketing decisions
involving product pricing and its distribution.
CO5: 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.

BCH 5.2: FINANCIAL MANAGEMENT

Course Objective

To familiarize the students with the principles and practice of financial management

Course Learning Outcomes

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

CO1 - explain the nature and scope of financial management as well as time value of money
and risk return trade off
CO2 – analyze capital budgeting process and capital budgeting techniques
CO3 - estimate various capital structure theories and factors affecting capital structure
decisions in a firm
CO4 - critically examine various theories of dividend and factors affecting dividend policy
CO5 - evaluate working capital requirement

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SEMESTER -VI

BCH 6.1: AUDITING AND CORPORATE GOVERNANCE

Course Objective

To provide knowledge of corporate governance and auditing principles, procedures and

techniques in accordance with current legal requirements and professional standards.

Course Learning Outcome

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

CO1: differentiate between different aspects of auditing especially for internal check, internal
control and for overall corporate governance.
CO2: understand the concept of corporate governance in organisations and its essence for
management.
CO3: provide and assimilate information leading to failure of organisation and corporate
scams.
CO4: comprehend the governance framework for an organisation provided by different
regulatory bodies in India and Abroad.
CO5: recognise the essence of ethics in business.

BCH 6.2: GOODS & SERVICES TAX (GST) AND CUSTOMS LAW

Course Objective

To impart knowledge of principles and provisions of GST and Customs Law, the important
legislation dealing with indirect tax system in India; and to enable the students to apply the
same practically.

Course Learning Outcomes

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

CO1: 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.
CO2: 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.
CO3: 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.
CO4: understand the provisions for registration under GST along with special provisions such
as those related to anti-profiteering; avoidance of dual control; e-way bills and penalties.

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CO5: know the basic concepts of Customs Act and to compute the assessable value for
charging customs duty.