| S.No | Course Name | Course Outcome |
| 1 | ADVANCED ACCOUNTING | CO1. Non Profit Entities- Meaning - Features of Non-Profit Entities CO2. Ascertainment of Profit and Preparation of Statement of Affair CO3.Accounting Treatment in the Booksof Hire Purchaser and Hire Vendor CO4.Dissolution of a Partnership Firm – Application of Garner v/s Murray Rule in India |
| 2 | AUDITING | CO1. Meaning – Objectives – Importance of Auditing – Characteristics CO2. Based on Ownership, Time and Objective CO3. Steps to be taken at the Commencement of a New Audit – Audit program CO4. Auditor’s Ǫualifications – Appointment and Reappointment |
| 3 | BUSINESS ORGANIZATION | CO1. Concept, Meaning, Features,Stages of development of business and Importance of business. CO2. Considerations in Establishing New Business. CO3. Meaning, Importance, Factors affecting Plant Location. CO4. Meaning, Characteristics, Objectives, Causes, Forms and Kinds Of Business Combination. |
| 4 | FUNDAMENTAL OF COMMERCE | CO1. They will acquire skills on web design and digital marketing CO2. Meaning and Objectives Accounting, Accounting Cycle Branches CO3. Differences between Direct and Indirect Tax CO4. Web Design – Word Press Basics, Developing a Simple Website. |
| 5 | BUSINESS LAW | CO1. Meaning and Definition of Contract – Essential Elements of Valid Contract CO2. Rules Regarding to Minors Contracts – Rules Relating to Contingent Contract. CO3. Consumer Protection Councils – Consumer Dispute Redresses Mechanism CO4. Overview and Need for Cyber Law – Contract Procedures – Digital Signature – Safety Mechanisms |
| 6 | DIGITAL MARKETING | CO1. Introduction to Digital Marketing. Traditional Vs. Digital Marketing, Technology behind Digital Marketing CO2. Introduction, Types of Email, Email Marketing Campaign Process, Email marketing Tools CO3. Social Media Marketing, Seven Myths of SMM, Characteristics of Successful Social Media Marketer |
| 7 | COST AND MANAGEMENT ACCOUNTING | CO1. Cost Accounting: Definition – Features– Objectives – Functions – Scope CO2. Techniques of Inventory Control – Valuation of Material CO3. Meaning and Features of Marginal Costing – Contribution –Profit Volume Ratio |
| 8 | ADVANCED CORPORATE ACCOUNTING | CO1. Meaning – Purchase Consideration – Methods for determining Purchase CO2. Meaning of Holding Companies and Subsidiary CO3. Companies- Consolidated Financial Statements- Legal requirements Accounting Treatment |
| 9 | BANKING THEORY AND PRACTICE | CO1, Meaning &Definition of Bank – Functions of Commercial Banks CO2. Online and Offshore Banking,Internet Banking – Anywhere Banking CO3. Responsibilities of Paying Banker -Payment Gateways. SEMESTER-IV |
| 10 | CORPORATE ACCOUNTING | CO1. Kinds of Shares – Types of Preference Shares– Issue of Shares at Par, Discount and Premium CO2. Need and Methods – Average Profit Method, Super Profits Method CO3. Adjustments Relating to Preparation of Final Accounts |
| 11 | ADVERTISING AND MEDIA PLANNING | CO1. Advertising- Nature and Scope- Functions CO2. Advertising Media – Role of Media– Types of Media CO3. Media Strategy – Market Analysis-Media Choices –Influencing Factors |
| 12 | BUSINESS MANAGEMENT | CO1. Definition &Meaning of Management – Henry Fayal Principals of Management CO2. Functions of Directing – Motivation – Theories of motivation CO3.Nature, importance and Problems – effective coordination. Basic Control Process and Control techniques |
| 13 | STOCK MARKETS | CO1. Nature, Scope and basics of stock market,Need of Investment CO2. Participants in Future Contract-Clearing of Mechanism. CO3. Exchange Board of India (SEBI)-Powers, Functions |
| 14 | SERVICE MARKETING | CO1. Nature and scope of services,characteristics of services no classification of service CO2. Services Market Segmentation: - Market segmentation Basis & Need for segmentation of services, CO3. Managing Demand and Supply of Service . CO4. Improving Service Ǫuality and Service Delivery, Service Failure and Recovery |
| 15 | FINANCIAL ACCOUNTING | CO1. Advantages and limitations – Accounting concepts and conventions Double entry CO2. Design new accounting formulas& principles for business organization CO3. Consignment – Features – Preform Invoice Account Sales Del-credere Commission CO4. Joint Venture – Features – Difference between Joint-Venture And Consignment – Accounting Procedure |
| 16 | INCOME TAX | CO1. Basic Concepts: Income, Person, Assesses Assessment Year, Previous Year,Rates of Tax CO2. Basis of Charge, Tax Treatment of Different Types of Salaries Allowances, Perquisites, CO3. Procedure For Computation of Income from Business CO4. Meaning of Capital Asset – Types – Procedure for Computation of Long-term C05. Deductions under Section 80 Computation of Total Income |
| 17 | ADVANCED CORPORATE ACCOUNTING | CO1. Consideration-Discharge of Purchase Consideration-Accounting Treatment CO2. Meaning of Holding Companies and Subsidiary CO3. Companies- Consolidated Financial Statements- Legal requirements CO4. Preparation of Statement of Affairs and Deficiency Account-Accounting Treatment |
