Advanced Accountancy

Sr. No.

Class 

Semester

Course Code

Course

Course Outcome

1

B.Com-I

Semester-I

GEC-AA1: General Elective Course

Principles of Marketing Paper-I

1. The students will know various marketing concepts, basics of marketing and he or she will be able to assess

consumer behaviour.

2. The students will understand rural market, consumers and he or she will also enlighten about various recent trends and

development in marketing.

2

B.Com-I

Semester-I

GEC-BB1: General Elective Course

Insurance

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.

3

B.Com-I

Semester-I

DSC-1 Discipline Specific Course

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.

4

B.Com-I

Semester-I

Course Code: DSC-2: Discipline Specific Course

Management Functions and Application-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.

5

B.Com-I

Semester-II

GEC-AA2: General Elective Course

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.

6

B.Com-I

Semester-II

GEC-BB2: General Elective Course

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.

7

B.Com-I

Semester-II

DSC-4 Discipline Specific Course

Financial Accounting Paper-II

1. To acquaint with skill of recording transactions related to single entry system.
2. To apply skills of accounting for conversionof partnershipfirmintoalimitedcompany.
3. To make use of knowledge and skill for accounting of branches.
4. To understand the knowledge about computerized accounting.

8

B.Com-I

Semester-II

DSC-5: Discipline Specific Course

Management Functions and Application-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

9

B.Com-II

Semester-III

Core Course

Corporate Accounting Paper - I

1. Explain the accounting entries of issue and forfeiture of shares and re-issue offorfeited shares, discuss accountingtreatment for redemption of preference shares and   buyback of shares.

2. Demonstrate accounting for issue of debentures and redemption of debentures.

3. Simulate practice of preparing financial statements as per the provisions of Indian Companies    Act 2013.

4. Practice the fundamental accounting process on Tally ERP.

10

B.Com-II

Semester-III

Generic Elective Course

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

11

B.Com-II

Semester-IV

Core Course

Corporate Accounting Paper - II

1. Explain the accounting entries of profit/loss prior to incorporation.

2. Compute the value of shares as per distinct methods and differentiate between

them.

3. Simulate practice of accounting for liquidation of companies.

4. Practice the store accounting through Tally ERP.

12

B.Com-II

Semester-IV

Generic Elective Course

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.

13

B.Com-III

Semester-V

Core Course

Modern Management Practice – Paper -I

1. To impart knowledge of modern management

2. To understand concepts of CRM

3. To know the concepts of emotional and social intelligence

4. To understand the concept of lean and talent management

14

B.Com-III

Semester-V

CC-C3

Business Regulatory Framework- Paper I

1. To Provide exposure to commerce students about the business Regulatory Framework of India.
2. To create awareness about select laws concerning business activities.
3. To provide basic legal knowledge to commerce students.

15

B.Com-III

Semester-V

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.

16

B.Com-III

V

DSE-A2

Advanced Accountancy (Auditing)

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.

17

B.Com-III

Semester-VI

Core Course

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

18

B.Com-III

Semester-VI

CC-C4

Business Regulatory Framework- Paper II

1. To Provide exposure to commerce students about the business Regulatory Framework of India.
2. To create awareness about select laws concerning business activities.
3. To provide basic legal knowledge to commerce students.

19

B.Com-III

Semester-VI

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.

20

B.Com-III

Semester-VI

DSE-A4

Advanced Accountancy(Taxation) - Paper – IV

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.