Course Outcome

 

                                              “ज्ञान ,विज्ञान आणि सुसंस्कार यांसाठी शिक्षण प्रसार”

- शिक्षणमहर्षी डॉ.बापूजीसाळुंखे

Shri Swami Vivekanand Shikshan Sanstha, Kolhapur

Lal Bahadur Shastri College Of Atrs, Science And Commerce,Satara

Department of Commerce

Course Outcomes PG - M.Com

 

Sr. No.	Class	Subject	Course Outcome
1	M.Com I Sem I	DSC-1Advanced Accountancy -Paper I	1. Understand concept of Accounting Standards and practical implications of AS-1 and AS-2 2. Familiar with preparing final accounts of service industries. 3. Demonstrate preparation of consolidated financial statements of holding company and its subsidiaries. 4. Understand preparation of financial statements of Insurance Companies with Schedules.
		DSC-2 Advanced Accountancy Paper II	1. Understand the fundamentals of Management Accounting. 2. Explain the analysis and interpretation of financial statements. 3. Demonstrate the estimation of working capital requirements. 4. Practice to analyze the changes in financial position.
		DSC-3 Advanced Accountancy Paper III	1) Compute Income from Salary 2) Compute Income from Business or Profession and House Property 3) Compute Total Income and Tax Liability 4) File E- Return and make E – Payment of Tax
		DSC -4 Advanced Accountancy Paper IV	1) know the basic information related to income tax. 2) Know important terms and how to determine Residential Status of an Assessee 3) Understand procedure of assessment and Income Tax Authorities
	Sem II	DSC-5 Advanced Accountancy -Paper V	1. accounting of business combination of companies 2. accounting of consumer co-operatives societies. 3. Understand the accounting for lease. 4. Understand the accounts of Electricity Companies.
		DSC-6 Advanced Accountancy Paper VI	1. Students will acquire the knowledge of elements of cost and cost sheet. 2. Students will acquaint the knowledge and skill to prepare job cost sheet and contract account. 3. Students will be able to explain the costing process for processing units and service organizations. 4. Students will understand to reconcile the cost and financial accounts.
		DSC-7 Advanced Accountancy Paper VII	1. Understand the basic concepts and objectives of audit 2. Gain working knowledge of generally accepted auditing procedures 3. Identify the skills and techniques of conducting audit of various entities 4. Know the recent trends in practice of audit
		DSC- 8 Advanced Accountancy -Paper VIII	1. Understand the basic concepts and objectives of audit 2. Gain working knowledge of generally accepted auditing procedures 3. Identify the skills and techniques of conducting audit of various entities 4. Know the recent trends in practice of audit

 

 

Sr. No.	Class	Subject	Course Outcome
1	M.Com II Sem III	CC-C1: Management Accounting Paper I	1. Understand the fundamentals of Management Accounting. 2. Explain the analysis and interpretation of financial statements. 3. Demonstrate the estimation of working capital requirements. 4. Practice to analyze the changes in financial position.
		Advanced Accountancy -Paper No.-V	1. Familiarity with accounting of business combination of companies 2. Perfection in accounting of different types of co-operatives. 3. Understanding the accounting for lease. 4. understand the concept of social responsibility of accounting, environment accounting and human resource accounting.
		DSC -5 BUSINESS FINANCE-PAPER-I	1) Apply fundamental concepts of business finance and examine various finance decisions 2) Compare different types of capital structure 3) Compare and appraise various long-term and short-term sources of finance 4) Illustrate various components of Working Capital Management.
		Advanced Costing Paper No. V	1. To understand the techniques of costing for decision making 2. To analyse the cost for decision making with the help of marginal costing 3. To identify the standard costs and compare them with the actuals 4. To demonstrate the behaviour of cost drivers and its relevance
	Sem IV	CC-C2: Management Accounting Paper-II (Management Control System)	1. Understand the fundamentals of Management Control System and Reporting. 2. Explain the marginal costing and cost-volume-profit analysis and practice decision making based thereon. 3. Simulate the budgetary control system and demonstrate the budgeting. 4. Practice to analyze the cost variances.
		DSC -7 BUSINESS FINANCE-PAPER-II	1) Become familiar with practical trading techniques in Indian stock market 2) Understand how to build and evaluate the portfolio and different facets of portfolio management 3) Acquire conceptual understanding of Corporate Restructuring 4) Become aware of recent trends in business finance scenario with specific reference to Startup Funding, Angel Financing and FinTech services.
		Advanced Accountancy Paper VI ((Income Tax: Computation of Total Income and Tax Liability)	1. To understand basic elements of computation and tax liability 2. To analyse various sources of income and their taxability 3. To know the deductions from income and their implication on taxability
		Advanced Accountancy Paper VII (Costing)	1. Students will acquire the knowledge of elements of cost and cost sheet. 2. Students will acquaint the knowledge and skill to prepare job cost sheet and contract account. 3. Students will explain the costing process for processing units and service organizations. 4. Students will understand to reconcile the cost and financial accounts.

Course Outcomes UG

Sr. No.	CLASS	Subject	Course Outcome
1	B.Com I	DSC-1 Financial Accounting Paper-I	1 To get an idea about the basic of accounting, accounting concepts and conventions and accounting process. 2. To acquaint with skill of recording transactions related to amalgamation of partnership firm. 3. To apply skills of accounting for consignment transactions. 4. To make use of knowledge and skill for accounting of professionals.
		DSC-4  Financial Accounting Paper-II	1.      To acquaint with skill of recording transactions related to single entry system. 2.      To apply skills of accounting for Conversion of partnership firm into a limited company. 3.      To make use of knowledge and skill for accounting of branches. 4. To understand the knowledge about computerized accounting
		DSC-3 Management Functions & Applications Paper-I	1. To get an idea about the basic managerial process and planning works in real life 2. To develop decision making skills to evaluate various alternatives and situations. 3. To acquaint with the knowledge of organizing various resources. 4. To understand the concepts of authority and process of delegation of authority. 5. To understand importance of proper direction and to develop their communication skill
		DSC-5  Management Functions & Applications Paper-II	1. To get an idea about motivation concept and theories 2. To develop their leadership skill 3. To understand and utilize techniques of coordination and control 4. To understand various emerging issues in management like green management and to understand concept of Change
		GEC-AA1 Principles of Marketing   Paper- I	1 Students will be aware about marketing practices  available in India. 2. Students will be aware about conceptual  and  fundamental knowledge of markets and its functioning.   3. Subject will provide package of skills relevant to  practice. 4. It will provide marketing research methodology.
		GEC-AA2  Principles of Marketing Paper-II	1. The students will be aware with four basic elements of marketing i.e.4Ps in detail and he will be armed with various Skills about branding, labeling and advertisement. 2. The students will know about management of retailing operations and changing scenario of retail business in India
		GEC- BB1 Insurance Paper- I	1. To enable the students to know the fundamentals of Insurance. 2. To give exposure to the students about life insurance products, Procedural part and life insurance business in India.
		GEC-BB2  Insurance Paper-II	1. To enables the students to know the fundamentals of General Insurance. 2. To give exposure to the students about general insurance, procedural part, general insurance business and FDI in insurance in India.
2	B.Com II	DSC-7  Corporate Accounting Paper-	1. Demonstrate accounting for issue of bonus shares, rights shares and sweat equity. 2. Demonstrate accounting for issue of debentures and redemption of debentures. 3. Explain the accounting of profit/loss prior to and after incorporation. 4. Practice the fundamental accounting process on Tally ERP
		DSC-7  Corporate Accounting Paper- II	1. Demonstrate accounting for redemption of Preference Shares. 2. Compute the value of shares as per distinct methods and differentiate between them. 3. Simulate practice of preparing financial statements as per the provisions of Indian Companies Act, 2013. 4. Practice the store accounting through Tally ERP
		DSC-8  Fundamentals of Entrepreneurship Paper- I	1. To impart theoretical knowledge of Entrepreneurship 2. To develop Entrepreneurship qualities and skills 3. To acquaint students with Steps involved in the formation of Small Enterprises 4.To enlighten students with Recent Trends and Concepts in Entrepreneurship
		DSC-8  Fundamentals of Entrepreneurship Paper- II	1. To acquaint students with family business in India 2. To impart conceptual knowledge of Service and Agro Entrepreneurship 3. To aware students about Business Plan and Project Report 4. To inspire the students through successful stories of Entrepreneurs
		DSC-9  Money and Financial System Paper- I	1. Students explain the concept of money, its new incarnations and flow in to the economy 2. Students understood the financial system and its operation 3. Students understand the nature of banking business and practices
		DSC 13  Money and Financial System Paper- II	1. Students understand the changing nature of financial system 2. Students equipped explain and make use of the E- Banking services 3. Students enable to analyse the stance of RBI’s monetary policy
	B.Com III	Modern Management Practice Paper-I	1. To impart knowledge of total quality management 2. To understand the Japanese and Chinese Management Practices 3. To know the concept of Event and Performance Management 4. To understand the concept of time and stress management
		Modern Management Practice Paper-II	1. To impart knowledge of total quality management 2. To understand the Japanese and Chinese Management Practices 3. To know the concept of Event and Performance Management 4. To understand the concept of time and stress management
		CC-C3 : Business Regulatory Framework Paper-I	1.Students will capable to know the Technical grounds of mercantile law and its uses 2.Students will capable to know the practices of law
		CC-C4: Business Regulatory Framework Paper-II	1.Students will capable to know the Technical grounds of mercantile law and its uses 2.Students will capable to know the practices of law
		CC-C5 : Cooperative Development Paper-I	1. To study the meaning and principles of Co-operation. 2. To study the agricultural and Non-agricultural Credit Co-operative institutions. 3. To study the Co-operative credit system 4. To Study the important cooperative organizations
		CC-C6 : Cooperative Development Paper-II	1. To study the cooperative legislations and fund management 2. To understand the institutional arrangement for cooperative education and training 3. To understand the nature, registration, legislation and audit of housing cooperatives 4. To understand the cooperative audit system and provisions
		DSE-A1 Advanced Accountancy Paper-I	1. Practice the preparation of financial statements of banks. 2. Demonstrate accounting for farms and hire purchase system. 3. Simulate accounting situations of insurance claim. 4. Explain the accounting process on Tally with GST.
		DSE-A2 : Advanced Accountancy (Auditing) Paper-II	1. To understand the concept and types of audit 2. To identify the residential status and its implication on tax liability 3. To understand the concept of exemption from income 4. To know the computation of income from various sources as well as total income
		DSE-A3 : Advanced Accountancy Paper-III	1. Practice the preparation of financial statements of banks. 2. Demonstrate accounting for farms and hire purchase system. 3. Simulate accounting situations of insurance claim. 4. Explain the accounting process on Tally with GST.
		DSE-A4 : Advanced Accountancy (Taxation)	1. To understand the basic concepts of income tax and basis of charge 2. To identify the residential status and its implication on tax liability 3. To understand the manner of computation of total income 4. To know the basic concepts about GST
		DSE – B1 Industrial Management Paper-I	1. To make students familiar with the subject industrial management. 2. To expose the students the importance and applicability of industry management.
		DSE – B2 Industrial Management Paper-II	1. To make students familiar with the subject human resource management. 2. To expose the students the importance and applicability of human resource management

 

 

 

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