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News Update:

Admission open for 2025-2026 Academic year           

B.Com Finance And Taxation

At the end of three year B.Com programme, the students will be able to --

  • PO 1- Gain detailed knowledge of Finance, Accounting, IT, Taxation and Business laws in order to have a strong base in the fundamentals of Commerce.
  • PO 2- Be equipped with professional, inter personal and entrepreneurial skills.
  • PO 3- Be equipped with adequate professional theory and skills to face the modern-day challenges in commerce .
  • PO 4- Attain a positive attitude to further skills in the field of commerce to attain a successful career.
  • PO 5- Motivated towards lifelong learning and acquiring knowledge in modern corporate and the IT sector.

At the end of B.Com programme the students will be capable of managing all the activities of an organization --

  • PSO 1- Subject Knowledge - Will be imbibed with as per the requirements of companies in Accounting, Taxation, Business Laws, Auditing, Financial analysis and Management.
  • PSO 2- Soft Skills - Will be possessed enhanced managerial skills, communication skills, ethical values, team work, professional and leadership skill sets.
  • PSO 3- Independent Management Techniques - To be empowered with entrepreneurship and managerial skills so as to enable them to establish and manage their respective careers.
  • PSO 4- Applied Knowledge & Critical thinking - Will able to learn the application of both quantitative and qualitative knowledge to their future careers in business and confronted with critical decision making.
  • PSO 5- Professionalism will acquire practical skills to work as tax consultant, audit assistant and other financial supporting services.

After completing each course under three year B.Com F&T programme the students will be able --

SEMESTER 1

  • BANKING AND INSURANCE

    • CO1- Familiarize with the basic concepts and practice of banking and the principles of Insurance
    • CO2- Understand recent trends and innovations in the banking sector.
    • CO3- Attain basic awareness about the concept of risk and various types of insurance.
    • CO4- Gain knowledge on various kinds of life insurance plans
    • CO5- Familiarize the types of the general insurance in India

  • ENGLISH- FINE-TUNE

    • CO1- Recognize the term and concepts of elementary grammar
    • CO2- Analyze the situation where different grammatical units are used.
    • CO3- Identify the principles of language
    • CO4- Contrast and determine the different usages with a grasp of their application
    • CO5- Outline the methods of using various levels of languages for conversation, documenting, speaking and other forms of communication and correspondence.

  • CORPORATE REGULATIONS AND ADMINISTRATION

    • CO1- Understand the provisions of Company Act 2013.
    • CO2- Familiarize on capital structure and the procedure of share allotment.
    • CO3- Attain knowledge on rights and duties of shareholders, members and types of meetings in the companies.
    • CO4- Familiarize with rules and regulations relating to appointment of directors
    • CO5- Acquire the knowledge on modes and procedure of winding up of companies

  • DIMENSIONS AND METHODOLOGY OF BUSINESS STUDIES

    • CO1 - To understand business and its role in society
    • CO2 - Build knowledge on Business ethics and CSR
    • CO3 - Comprehend the business environment and various dimensions
    • CO4 - To familiarize Technology integration in business
    • CO5 - To introduce the importance and fundamentals of business research

  • FINANCIAL ACCOUNTING– I

    • CO1 - Equip the students with the skill of preparing accounts and financial statements of various types of business units other than corporate undertakings
    • CO2 - Introduce single entry system of accounts
    • CO3 - Enable students with the skills to prepare royalty accounts,
    • CO4 - Understand the system of preparing consignment accounts
    • CO5 - Familiarize with the procedure involved in the farm accounts.

SEMESTER 2

  • English

    • CO1 - Recall the works that discusses the psychological burden of war.
    • CO2 - Develop a space for critical thinking, and enable the student to assess the cause of free speech and the dissenters who bear the brunt of tyrannical authoritarian regimes.
    • CO3 - Assist the student to revisit, redefine and identify the existing crisis of marginalized, subaltern groups.
    • CO4 - Explain the issues of survival and ecological conservation.
    • CO5 - Aid student to learn about the experiences of refugees.

  • Financial Accounting II

    • CO1 - Improve the skill of audit process
    • CO2 - Attain clear idea about financial statements.
    • CO3 - Learn the process of royalty.
    • CO4 - Acquire the skill of analyzing different accounts.
    • CO5 - Acknowledge farm accounting concepts.
    • CO6 - Apprehend knowledge of farm accounting transactions.

  • Business Regulatory Framework

    • CO1 - Well acquainted with the concept of contracts.
    • CO2 - Students could distinguish the different types of contracts.
    • CO3 - Familiarize with bailment and pledge.
    • CO4 - Comprehend the contracts of indemnity and guarantee
    • CO5 - Grasp knowledge about the Law of Agency.

  • Business Management

    • CO1 - Inculcate the knowledge about the fundamental principles of business management
    • CO2 - Familiarize with the planning process and the methods of effective planning and coordination
    • CO3 - Discuss the different aspects of the organising function of management
    • CO4 - Acquire knowledge about the theories and practices of effective leadership and motivation
    • CO5 - Appraise the modern management techniques such as Total Quality Management and Business Process reengineering.

  • Principles of Business Decisions

    • CO1 - Accustom the economic concepts and principles underlying business decision making
    • CO2 - Forecast the demand for new products by doing demand analysis on various products
    • CO3 - Acquaint with the concept of optimum utilization of the recourses to give maximum output and to understand the production function for making optimum combination of inputs.
    • CO4 - Ability to learn, calculating and analyzing cost based on output.
    • CO5 - Critical thinking on the role of price with regard to demand and to improve the logical thinking on price determination.

SEMESTER 3

  • Literature and/as Identity (English)

    • CO1 - The student will be able to know the meaning of the term diaspora and learn works related to diasporic identities
    • CO2 - Recognize various issues of conflicting identities related to South Asian Studies.
    • CO3 - Get a general idea about life writings like biography, autobiography and memoirs.
    • CO4 - Know more of tribal literature and its relevance in today’s world.
    • CO5 - Identify the issues of identity among the whites.

  • Quantitative Techniques for Business I

    • CO1 - Acquire basic knowledge on statistics and its importance in commerce and business.
    • CO2 - Conceptualize and identify various statistical analysis methods.
    • CO3 - Build empirical and practical knowledge up on measures of central tendency and measures of dispersion.
    • CO4 - Procure knowledge on prediction of values using interpolation and extrapolation techniques.

  • Corporate Accounting I

    • CO1 - Familiarise with the rules relating to issues of shares and debentures.
    • CO2 - Throw light on facts relating to underwriting of shares
    • CO3 - Carry out computation of the financial results of companies
    • CO4 - Apply on preparation of Investments account
    • CO5 - Interpret computation of Insurance claims

  • Financial Market Operations

    • CO1 - Introduce the operations of Indian financial system
    • CO2 - Create awareness regarding the operations of primary market in India
    • CO3 - Understand the role of secondary market in the financial market operations
    • CO4 - Gain knowledge about the mutual funds, its operations, advantages and disadvantages
    • CO5 - Acquire knowledge about the various derivative instruments dealt in the Indian financial market

  • Goods and Services Tax

    • CO1 - Explain the basic concepts of the Goods and Services Tax
    • CO2 - Develop a clear idea about the levy and collection of tax and tax credit
    • CO3 - Discuss and Apply knowledge about the provisions regarding registration, preparations of books of accounts and filing of returns under the Act
    • CO4 - Build knowledge about Assessment and Audit, Authorities, Inspection, search, seizure, Demand and recovery
    • CO5 - Annotate about Appeals, Offences and Penalties

  • Marketing Management

    • CO1 - Extend field of knowledge on the marketing concepts and marketing environment.
    • CO2 - Discuss on product planning and product life cycle.
    • CO3 - Gain knowledge on choice of distribution channels and pricing strategies.
    • CO4 - Comprehend various methods of promotion
    • CO5 - Apprehend the peculiarities of marketing, marketing of agricultural products and functions of commodity market

SEMESTER 4

  • English

    • CO1 - Recall the works of the pioneers of literature to attain a conventional understanding of people and life around.
    • CO2 - Develop a space for critical thinking, and enable the student to assess certain conventional notions through an alternative point of view.
    • CO3 - Revisit, redefine and identify the effect of literary works which act as not only a signpost but also to impart the pleasure of learning a different culture and class by intertwining theory, literature and real-life perspectives.
    • CO4 - Explain the experiences of those writers this has imparted interest among masses.
    • CO5 - Think about the strength of human spirit to rise above certain social, moral and physical limits; also provides a space to redefine value and culture.

  • Corporate Accounting II

    • CO1 - Attain a basic understanding of Accounting procedure of Insurance Company’s
    • CO2 - Acquire an overall idea about the preparation of different types of financial statements in banking companies.
    • CO3 - Built an understanding of the accounting procedure for internal reconstruction.
    • CO4 - Solve the procedure of Amalgamation
    • CO5 - Learn basic procedures for Liquidation of companies.

  • Quantitative Techniques for Business II

    • CO1 - Compute and interpret correlation coefficient using Karl Pearson’s Co-efficient of Correlation and Spearman’s Rank Correlation.
    • CO2 - Report findings for Simple Linear Regression by solving problems using regression equations.
    • CO3 - Comprehend the idea of constructing index numbers and identify different tests of index numbers.
    • CO4 - Discern data analysis using time series analysis and to be well acquainted with measuring trend using moving average method.

  • Entrepreneurship Development and Project Management

    • CO1 - Make decisions according to the business situations.
    • CO2 - Learn basic business techniques by doing various business activities.
    • CO3 - Gain power to think on starting up a business.
    • CO4 - Discover various supporting agencies in India.
    • CO5 - Reflect on the entrepreneurial status in the society.

  • Financial Services

    • CO1 - Acquire knowledge about basic concepts of the Financial Services
    • CO2 - Discuss and learn the functioning of Venture Capital and Securitization
    • CO3 - Develop knowledge about Leasing and Factoring
    • CO4 - Analyse and study about the different credit rating agencies in India
    • CO5 - Inculcate the knowledge about Mergers and Acquisition

SEMESTER 5

  • E Commerce

    • CO1 - Understand the basic and emerging topics in E-Commerce
    • CO2 - Know E-Commerce from an enterprise point of view.
    • CO3 - Get Practical knowledge up on new trend and cyber security
    • CO4 - Think strategically about the role of IT for an organization’s competitive position and setting up of new e commerce business

  • Environment Management and Human Rights

    • CO1 - Examine the role of commerce in environment protection and various eco-tourism activities.
    • CO2 - Aquire knowledge on Right to information Act and Human Rights in detail.
    • CO3 - Execute public awareness programmes through an environmental visit.
    • CO4 - Impart with recent developments in green business and management
    • CO5 -Discuss the concept of natural resources ecosystem and its conservation.

  • Cost Accounting I

    • CO1 - Understand the concept of costing and related terms.
    • CO2 - Familiarize with the estimation and controlling of material cost
    • CO3 – Apply and analyse labor cost concepts
    • CO4 - Gain familiarity with the estimation of overhead cost
    • CO5 – Develop cost sheets.

  • Income Tax I

    • CO1- Collect the basic concepts and definitions of Income Tax Act 1961
    • CO2- Know the residential status of assesse and incomes exempted from tax
    • CO3- Familiarize with the computation of income from salary
    • CO4- Apprehend the computation of income from house property
    • CO5- Compute income from business and profession

SEMESTER 6

  • Cost Accounting II CO6CRT17

    • CO1 - Annotate different activity levels-Job Costing &Batch Costing
    • CO2 - Point out Operating Costing in different fields
    • CO3 - Recall the application of process costing
    • CO4 - Acquire knowledge on breakeven and pricing decisions
    • CO5 - Illustrate Budget Preparation

  • Advertising and Sales Management

    • CO1- Comprehend various concepts related to advertisements to identify misleading and false advertisements and get a general idea about framing advertisements.
    • C02- Acquire copy writing skills and will also be equipped with the ability to choose a particular medium for advertisement.
    • C03- Ability to decide an appropriate test for measuring the effectiveness of advertisement as they become aware of various tests for measuring the effectiveness of advertisements.
    • C04- Prepare sales promotion budget and the knowledge about various sales promotion strategies may benefit those students who dream of a career in salesmanship.
    • C05- Formulate own strategies to manage sales force in the client organization.

  • Income Tax- Assessment and Planning

    • CO1 - Compute the total income and tax liability of firms and Association of Persons
    • CO2 - Make the assessment of co-operative societies and trusts.
    • CO3 - Determine the total income and tax liability of HUF
    • CO4 - Carry out assessment of companies and determine their tax liability
    • CO5 - Learn tax planning concepts and apply the same

  • Income Tax- II

    • CO1 - Restate the provisions of Capital Gains and to compute Tax liability under the head Capital Gain.
    • CO2 - Give explanation on the provisions of Income from other sources and compute Tax liability under the head Income from other sources.
    • CO3 - Acquaint with the deductible provisions of Income Tax
    • CO4 - Compute Total Income and Tax liability.
    • CO5 - Apprehend the provisions of Direct tax authorities and Assessment along with Tax Planning, Tax evasion, Tax avoidance and Tax management.

  • Management Accounting

    • CO1 - Explain the application of Management Accounting and various tools used
    • CO2 - Make interfirm and inter period comparison of financial statements
    • CO3 - Analyse the financial statement using various ratios
    • CO4 -Prepare fund flow statement and cash flow statement
    • CO5 -Prepare different budget for Business

Eligibility Criteria