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  .Siena College of Professional Studies has been NAAC Accredited with a CGPA of 2.85 on a seven point scale at B++ Grade.  •      .  •     .   •  

CO-BCOM MODEL II FINANCE AND TAXATION

FIRST SEMESTER

COURSE CODE :C01CRT01

COURSE TITLE : DIMENSIONS AND METHODOLOGY OF BUSINESS STUDIES

Course Outcome No.

Expected Course Outcome

CO1

Provide an understanding about the scope and significance of business and classify the components of business environment.

CO2

Analyze the stages and development of business in Indian economy since independence, Explain the details about NEP policies.

CO3

Familiarize the area of technology in business and Distinguish the Various E-commerce transaction.

CO4

Develop a clear understanding about Business ethics and Examine the arguments in favor and against social responsibility.

CO5

Apply the basic concept of research, Research process and research Reporting.

 

COURSE CODE :C01CRT02

COURSE TITLE : FINANCIAL ACCOUNTING-I

Course Outcome No.

Expected Course Outcome

CO1

Familiarize the basics of accounting and competence in preparing final accounts with adjustments

CO2

Analyse the practice of “Single Entry System” and find out the process involved in the preparation of final Accounts from Incomplete Records

CO3

Capacitate skills in the preparation of Royalty Accounts in the books of lessor and lessee.

CO4

Develop an in-depth knowledge on Consignment Account, Consignment Transactions, Consignor, Consignee and Preparation of Accounts.

CO5

Create accounting skills in the preparation of final accounts in farming activities.

 

COURSE CODE :C01CMT01

COURSE TITLE : BANKING AND INSURANCE

Course Outcome No.

Expected Course Outcome

CO1

Develop an idea on origin and evolution of banks, functions of bank, various types of banks, understand the concept of credit creation and credit control.

CO2

Discover the innovations and reforms in banking sector.

CO3

Familiarize with the various instruments in bank and procure knowledge with regard to provisions related with banker- customer relationship.

CO4

Procure knowledge regarding insurance, need and importance, principles, concept of risk, IRDA and Insurance sector reforms.

CO5

Providing an understanding on different types of insurance, provisions and conditions related to insurance policy.

 

COURSE
CODE :C01CRT03

COURSE
TITLE : CORPORATE REGULATIONS AND ADMINISTRATION

Course Outcome No.

Expected Course Outcome

CO1

Summarise the basic concepts of Company Law in India and different types of companies

CO2

Demonstrate
the role of promoter in formation of a company

CO3

Impart an idea about share capital and various modes of raising capital

 CO4

Explaining the mode of acquiring membership in a company, various laws and provisions related to meeting of Board of Directors and Auditors

CO5

Discuss various modes of winding up and role of liquidator in winding up

 

SECOND SEMESTER 

COURSE CODE :C02CRT04

COURSE TITLE : FINANCIAL ACCOUNTING II

Course Outcome No.

Expected Course Outcome

CO1

To acquaint the students with the preparation of books of accounts of various types of business activities and application of important accounting standards

CO2

Helps students in the preparation of books of accounts of various types of business activities and application of
important accounting standards

 CO3

Explain the concepts of branch accounting

CO4

Prepare final accounts of sole trader

CO5

Prepare Royalty Accounts

 

COURSE CODE:C02CRT05

COURSE TITLE : BUSINESS REGULATORY FRAMEWORK

Course Outcome No.

Expected Course Outcome

CO1

Understand the various concepts in Indian Contract Act.

CO2

Familiarise the different aspects of bailment, pledge and finder of lost goods

 CO3

Explain the legal aspects of contract of indemnity and guarantee

CO4

Describe about the law agency, essentials, kinds, rights and duties of agents and principle

CO5

Overview about Sales Goods Act  1930

 

COURSE CODE:C02CRT06

COURSE TITLE : BUSINESS MANAGEMENT

Course Outcome No.

Expected Course Outcome

CO1

Discuss about the management philosophy ,explain the various contributions of F.W Taylor and Henry Fayol

CO2

Describe in detail about the planning function of management

CO3

Explain the various principles of organisation, different types of organisation, distinguish between centralization and decentralisation

CO4

Understanding about staffing, directing, controlling function of management

CO5

Analyse management techniques such as Quality Circle, TQM, BPR, Six Sigma

 

COURSE CODE :C02CMT02

COURSE TITLE : PRINCIPLES OF BUSINESS DECISION

Course Outcome No.

Expected Course Outcome

CO1

Discuss about various types and steps involved in decision making and to make aware about economic concepts and theories applied in decision making

CO2

Overview about law of demand

CO3

Explain the various concepts of  production function

CO4

Understand the basic aspects of cost analysis ,to develop and interpret charts related to cost analysis

CO5

Describe the price theory and price mechanism and discuss forms of markets and price determination

 

THIRD SEMESTER

COURSE CODE :C03CRT07

COURSE TITLE : CORPORATE ACCOUNTING I

Course Outcome No.

Expected Course Outcome

CO1

Summarize the basic concepts of issue of shares and capacitate competency in preparing journal and ledger of companies during redemption.

CO2

Classify different types of underwriting and calculate liability of underwriters and underwriting commission.

CO3

Generate skills in the preparation of companies final accounts and develop skills in the calculation of managerial remuneration.

CO4

Prepare investment Accounts and evaluate concepts of Ex-interest, cum-interest, cum dividend and Ex-dividend.

CO5

Compute claim for loss of stock and average clause.

 

COURSE
CODE :C03CRT08

COURSE
TITLE : QUANTITATIVE TECHNIQUES FOR BUSINESS – I

Course Outcome No.

Expected Course Outcome

CO1

Identify the concept ‘statistics’ and analyses the functions of statistics.

CO2

Explain statistical unit and differentiate probability sampling and Non probability sampling.

CO3

Generate skills in analysing data through measures of central tendency.

CO4

Assess the concept of dispersion and find out measures of Dispersion.

CO5

Differentiate interpolation and extrapolations and classify different methods of interpolation.

  

COURSE CODE :C03CRT09

COURSE TITLE : FINANCIAL MARKET AND OPERATIONS

Course Outcome No.

Expected Course Outcome

CO1

Describe the basic concepts of Indian financial system.

CO2

Execute the operations of new issue market.

CO3

Extend the role and functions of stock exchange, listing of securities, speculation and private equity.

CO4

Explain mutual funds, analyse its operations, advantages, and disadvantages.

CO5

Categorize various derivative instruments deal in the Indian derivatives market.

 

COURSE CODE :C03CRT10

COURSE TITLE : MARKETING MANAGEMENT

Course Outcome No.

Expected Course Outcome

CO1

Describe the marketing concepts and marketing environment.

 CO2

Integrate product planning, product life cycle, product development, branding, packaging and pricing.

CO3

Evaluate various pricing strategies and find out its uniqueness.

CO4

Assess various distribution channels and evaluate its features.

CO5

Summarize recent trends in marketing.

  

COURSE CODE :C03OCT01

COURSE TITLE : GOODS AND SERVICE TAX

Course Outcome No.

Expected Course Outcome

CO1

Discuss the Evolution of Goods and service tax.

CO2

Summarize the basic concepts of levy and collection of tax, scope of supply and input tax credit.

CO3

Analyses registration process and differentiate TDS and TCS.

CO4

Describe Assessment, power of authority and provisional attachment.

CO5

Explain appeals, Appellate authority and powers.

 

FOURTH SEMESTER 

COURSE CODE : C04CRT13

COURSE TITLE : ENTREPRENEURSHIP DEVELOPMENT AND MANAGEMENT

Course Outcome No.

Expected Course Outcome

CO1

Familiarize with the concept entrepreneurship and find out the role of entrepreneurs in the economic developments of a nation.

CO2

Classify entrepreneurs and analyse the various problems faced by women entrepreneurs.

CO3

Evaluate the steps involved in project management and assess the various protection available to Intellectual Property Rights

CO4

Capacitate competences in assess a case for designing a unique project report for newly starting enterprise.

CO5

Categorize different entrepreneurial support systems in India for uploading skill in new entrepreneurs.

 

COURSE CODE:C04CRT11

COURSE TITLE : CORPORATE ACCOUNTING –II

Course Outcome No.

Expected Course Outcome

CO1

Familiarize the type of insurance Companies and find out its accounting procedures

CO2

Analyse the accounting procedures and Provisions of Banking Companies.

CO3

Assess the grounds for internal reconstruction and generate skills to prepare Revised Balance Sheet

CO4

Discuss the different business combinations and accounting treatments

CO5

Examine the grounds for liquidation of Companies, order of payment and preparation of Final statement.

 

COURSE CODE:C04CRT12

COURSE TITLE : QUANTITATIVE TECHNIQUES II

Course Outcome No.

Expected Course Outcome

CO1

To  familiarize the term correlation and its types.

CO2

To gain practical knowledge in the computation of regression and analysis.

CO3

To introduce the basics of index numbers and problems in construction of index numbers.

CO4

Compute skill in time series analysis and various mathematical models.

CO5

To provide knowledge about permutation and combination and probability.

 

COURSE CODE: C04COCT01

COURSE TITLE : FINANCIAL SERVICES

Course Outcome No.

Expected Course Outcome

CO1

Familiarize with the concept financial services and its various types.

CO2

To introduce the basics of and securitisation and the factors that affect investment.

CO3

To create awareness regarding the leasing and factoring.

 CO4

To facilitate knowledge about credit rating and its types.

CO5

To provide knowledge about permutation and combination and probability.

 

FIFTH SEMESTER

COURSE CODE :   C05CRT14

COURSE TITLE : COST ACCOUNTING I

Course Outcome No.

Expected Course Outcome

C01

Summarize the basic concepts and elements relating to cost and cost accounting

CO2

Analyse the various techniques and methods that can be employed for proper inventory management

CO3

Evaluate the outcomes and effectiveness of various wage payment systems

CO4

Classify the various types of overheads and its method of apportionment

CO5

Preparing the cost sheet and reconciliation statement to evaluate the effectiveness of cost accounting practices

 

COURSE CODE :C05CRT15

COURSE TITLE : ENVIRONMENT MANAGEMENT AND HUMAN RIGHTS

Course Outcome No.

Expected Course Outcome

C01

Develop an ecological pyramid with thorough understanding of Ecological succession and structure of ecosystem

CO2

Summarize different types of Environment pollution and evaluate the social issues related to environment

CO3

Assess the recent developments in commerce associated with environment management.

CO4

Justify the significance of Right to Information Act 2005

CO5

Find out the contributions of United Nations and Universal Declaration of Human Rights in the society

 

COURSE CODE :C05OCT01

 

COURSE TITLE : INCOME TAX -1

Course Outcome No.

Expected Course Outcome

C01

Summarize the evolution and terminologies relating to Income Tax Law in India

CO2

Explain the concepts of residential status and incidence of tax

CO3

Analyse the method of computing tax under the head Salary

CO4

Evaluate the basis and procedure for computation of Income from House Property

CO5

Describe the chargeability and procedure for computation of business Income

 

COURSE CODE :C05CMT07

 

                COURSE TITLE : E-COMMERCE

Course Outcome No.

Expected Course Outcome

CO1

Analyse
the E-commerce transaction cycle by constructing E-commerce models

CO2

Classify
the recent development in e-commerce with special reference to different
stakeholders in E-Business

CO3

Compare
and Contrast between different e-payment systems

CO4

Summarise
E-commerce security according to the provisions of IT Act,2000

CO5

Explain
the steps in setting up of an e-commerce business

  

COURSE CODE :BA5OPT22

 

COURSE TITLE : OPEN COURSE-BRAND MANAGEMENT

Course Outcome No.

Expected Course Outcome

CO1

Analyse the different process of branding and apply the understanding into types of products

 CO2

Evaluate the different promotional techniques used in branding to identify the brand name and its identity

CO3

Construct a logo by applying its various ingredients and principles

CO4

Describe the concepts pertaining to brand positioning

CO5

Summarise the conceptual meaning of brand extension and brand licensing

 

SIXTH SEMESTER

COURSE CODE :C06CMT09

COURSE TITLE : INCOME TAX ASSESSEMENT AND PLANNING

Course Outcome No.

Expected Course Outcome

CO1 

Compute Tax on total income of a firm, AOP and BOI 

CO2

Awareness about rate of tax for co-operative societies and computation of taxable income and tax liability 

CO3

Compute tax on HUF 

CO4 

Understand various types of company, deductions from GTI 

CO5

Awareness about tax evasion, tax avoidance, tax planning and tax management 

 

COURSE
CODE :C05OCT01

 

COURSE TITLE : INCOME TAX – II

Course Outcome No.

Expected Course Outcome

CO1 

Calculate short term and long-term capital gain for income tax purpose. Awareness about
capital gains exempted from tax

CO2

Knowledge about the computation of income from other source as per Income Tax Act, 1961. 

CO3

Awareness about determine taxable income and tax liability of Individual and practical understanding about clubbing of income, set off and carry forward of losses.

CO4 

Understanding about assessment of individuals, agricultural income; its clubbing and computation of tax 

CO5

Awareness about income tax authorities, their powers and functions. Idea about assessment and assessment procedures.

 

COURSE CODE :C06CRT18

 

COURSE TITLE: ADVERTISEMENT & SALES MANAGEMENT

Course Outcome No.

Expected Course Outcome

CO1

Discuss basic aspects of advertising including the types of and ethics in advertising

CO2

Describe advertisement appeal, ad layout and media in advertising

CO3

Explain methods of measuring advertisement effectiveness

CO4

Articulate strategies and techniques of effecting sales promotion and personal selling required for successful conduct of Business.

CO5

Discuss the elements of personal selling and evaluate the methods for designing the sales force

 

COURSE CODE :C06CRT20

 

COURSE TITLE: MANAGEMENT ACCOUNTING

Course Outcome No.

Expected Course Outcome

CO1

Explain management accounting, its objectives, functions, limitations and difference with financial accounting and cost accounting.

CO2

Describe various tools and techniques used by management accountants for financial statement analysis.

CO3

Summarize the basic framework of financial reporting using management accounting

CO4

Employ ratio analysis of financial statements and interpret the financial statement using ratios

CO5

Analyse fund flow and cash flow statements and explain the same in real business/accounting cases.

 

 

COURSE CODE :C06CRT17

 

COURSE TITLE:  COST ACCOUNTING 2

Course Outcome No.

Expected Course Outcome

CO1

Describe batch, job, and contract costing

CO2

Distinguish between transport costing and contract costing

CO3

Prepare process account, joint product and by-product

CO4

Apply marginal costing methods in decision making

CO5

Prepare different types of budgets

 

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