CO1: Understand various concepts associated with Management Theory and Practice.
CO2: Improve problem solving skill and efficiency.
CO3: Apply the management skills in decision making.
CO4: Develop strategic thinking and planning.
CO5: Improve adaptability and innovation.
KU1DSCCOM101 Accounting for Beginners
CO1: Understand the Accounting Concepts, Conventions and use Accounting rules to record business transactions.
CO2: Identify and interpret accounting information to inform users and make decisions.
CO3: Acquire knowledge on the preparation of Journal, Ledger and Trial Balance.
CO4: Apply the knowledge in preparing detailed accounts of sole trading concerns.
CO5: Analyze the causes of errors in Trial Balance and the rules for rectification of errors.
KU1DSCCOM103 Business Statistics
CO1: Understand and explain statistical concepts.
CO2: Present and interpret statistical data.
CO3: Apply measures of central tendency and variation.
CO4: Apply measures of variation.
CO5: Analyse and solve real-world business problems using statistics.
MDC - KU1MDCCOM101 Management of Start-ups
CO1: To create awareness about the start-up ecosystem in India and Kerala.
CO2: To understand the various assistance and facilities provided by the multiple agencies to start-ups.
CO3: To acquire knowledge about the preparation and presentation of the documents needed for starting new ventures.
CO4: To understand various types of ventures and procedures involved in starting new ventures as start-up.
CO5: To acquire knowledge about the preparation and presentation of business plans needed for starting new start-ups by using innovative tools.
Semester II- B.Com Co-operation Course Outcomes
KU2DSCCOM105 Financial Accounting
CO1: Understand the theoretical and practical knowledge of the basics of accounting.
CO2: Acquire the knowledge of accounting for royalty and Consignment accounts.
CO3: Imbibe the accounting concepts of Inland Branch Business.
CO4: Comprehend the procedure for determining profit and financial position from incomplete records.
KU2DSCCOM108 Business Economics
CO1: Understanding Economic Principles.
CO2: Applying Microeconomic Theory.
CO3: Macroeconomic Analysis.
CO4: Understanding Economic Policy.
KU2DSCCOM110 Quantitative Techniques for Business Decisions
CO1: Understand and explain Quantitative Techniques in business.
CO2: Analyse relationships between variables using Correlation and Regression Analysis.
CO3: Apply time series analysis techniques.
CO4: Understand Probability Theory and its application.
CO5: Apply quantitative techniques to solve business problems.
KU2MDCCOM102 Fundamentals of Entrepreneurship
CO1: Comprehend the meaning, definition, and functions of an entrepreneur, along with the qualities and types of entrepreneurs.
CO2: Understand the process of mobilizing resources and setting up a startup, including government initiatives like PMMY and Kerala Start-Up Mission.
CO3: Analyze the formation, features, and registration process of MSMEs, and the importance and procedure of obtaining UdyogAadhar.
CO4: Apply entrepreneurial concepts to various sectors such as women, rural, agro, retail, and social entrepreneurship.
CO5: Evaluate the factors motivating entrepreneurship and the obstacles faced in running an entrepreneurial venture.
CO6: Create a viable business plan addressing motivational factors and overcoming obstacles in entrepreneurship.
Semester III- B.Com Co-operation Course Outcomes
KU3DSCCOM200 CORPORATE ACCOUNTING
CO1: Explain the key concepts, types, and processes involved in the issue and redemption of shares and debentures.
CO2: Record and journalize transactions related to shares, debentures, forfeiture, reissue, bonus issues, and buyback as per regulatory norms.
CO3: Prepare the final accounts of companies using the format prescribed under Schedule III of the Companies Act, 2013.
CO4: Analyze the accounting procedures and financial statements of banking and insurance companies, including NPAs, life funds, and valuation balance sheets.
CO5: Interpret company financial reports and evaluate the impact of statutory requirements on corporate financial statements for decision-making.
KU3DSCCOM201 COMPANY LAW AND ADMINISTRATION
CO1: Define and explain the nature, features, and types of companies as per the Companies Act, 2013.
CO2: Demonstrate knowledge of company formation procedures, including the role of promoters and incorporation process.
CO3: Interpret the contents and legal implications of Memorandum and Articles of Association and understand the doctrine of ultra vires, constructive notice, and indoor management.
CO4: Describe the management structure of a company, including the appointment, rights and liabilities of directors and key managerial personnel.
CO5: Understand the procedures and legal implications of company meetings and the process of winding up a company.
KU3DSCCOM203 FINANCIAL MARKETS AND SERVICES
CO1: Recall the basic concepts, components, and terminologies of the Indian financial system.
CO2: Explain the structure and functioning of financial markets and services in India.
CO3: Apply knowledge of financial instruments and services in real-world business contexts.
CO4: Analyze and differentiate between various financial markets, institutions, and services.
CO5: Evaluate the performance and suitability of financial services and regulatory frameworks.
CO6: Create a structured report or solution to address contemporary financial issues or trends.
KU3DSCCOM204 EVENT MANAGEMENT
CO1: Understand the fundamentals of event management, including event types, benefits, the Five C’s framework and the essential skills required for successful event managers.
CO2: Create comprehensive event management plans, including budgeting, pricing and event logistics.
CO3: Understand about marketing the event and manage event staffing effectively through job descriptions and rosters.
CO4: Understand event closure procedures, apply evaluation techniques to assess outcomes, implement corrective actions and prepare comprehensive reports.
CO5: Recognize various career paths in event management and understand the qualifications and essential skills required for success in the field.
KU3VACCOM100 PROFESSIONAL ETHICS AND CORPORATE GOVERNANCE
CO1: Define key concepts in professional ethics and corporate governance.
CO2: Explain ethical theories, principles, and governance frameworks in organizations.
CO3: Apply ethical reasoning to real-world professional and corporate dilemmas.
CO4: Analyze ethical issues and governance failures in business case studies.
CO5: Evaluate the effectiveness of corporate governance practices in ensuring ethics.
CO6: Develop ethical codes or governance models for professional conduct.
Semester IV- B.Com Co-operation Course Outcomes
KU4DSCCOM207 COST ACCOUNTING
CO1: Explain the fundamental concepts, elements, and classifications of cost accounting and prepare basic cost sheets.
CO2: Apply inventory control techniques and pricing methods for material issues in various business scenarios.
CO3: Compute and analyze labour costs using different wage payment and incentive schemes.
CO4: Allocate, apportion, and absorb overheads using appropriate distribution and absorption methods.
CO5: Evaluate the effectiveness of cost accounting techniques in managerial planning, control, and decision-making.
KU4DSCCOM208 BUSINESS LEGAL ENVIRONMENT
CO1: Understand the nature of agreements, contracts and the essential elements of a valid contract.
CO2: Differentiate between valid, void, voidable, illegal, and unenforceable contracts.
CO3: Understand the breach of contract and remedies available for a breach of contract.
CO4: Interpret the legal framework and practical implications of special contracts such as indemnity, guarantee, agency, bailment and provisions under the Sale of Goods Act.
KU4DSCCOM209 ENTREPRENEURSHIP DEVELOPMENT
CO1: Understand the concept of Entrepreneurship, features and importance.
CO2: Enhance knowledge on entrepreneurial motivation, entrepreneurial competencies, institutional efforts and role of Government in developing entrepreneurship.
CO3: Identify the factors affecting Entrepreneurial Growth.
CO4: Analyze the Problems of MSMEs, Steps for starting SSIs/MSMEs and measures taken by the Government for the promotion of MSMEs.
CO5: Apply the knowledge on financial support or schemes of financial institutions for entrepreneurs to start new ventures.
KU4SECCOM100 OFFICE SECRETARYSHIP AND PRACTICES
CO1: Understand the fundamental concepts of office secretaryship.
CO2: Apply knowledge of office management practices and procedures.
CO3: Demonstrate proficiency in written and oral business communication.
CO4: Utilize modern office technology and digital tools for secretarial tasks.
CO5: Exhibit practical secretarial skills through simulated and real-world activities.
KU4VACCOM101 CONSUMER RIGHTS AND PROTECTION
CO1: Understand the concept of consumer rights and the importance of consumer awareness.
CO2: Explain the provisions of the Consumer Protection Act and related legislations.
CO3: Identify various unfair trade practices and consumer grievances.
CO4: Evaluate the roles of consumer forums and regulatory authorities in redressal.
CO5: Apply knowledge of consumer rights to real-life situations and case studies.
CO6: Promote ethical consumption and responsible consumer behavior in society.
KU4VACCOM102 ENVIRONMENTAL STUDIES AND DISASTER MANAGEMENT
CO1: Recall basic concepts of environment, pollution, and disaster management.
CO2: Understand the causes and impacts of environmental degradation and disasters on society and business.
CO3: Apply environmental laws, pollution control measures, and disaster response strategies in real-life scenarios.
CO4: Analyze the relationship between economic development, sustainability, and environmental ethics.
CO5: Evaluate government policies, business practices, and technologies for environmental compliance and disaster resilience.
CO6: Design solutions for sustainable practices or local disaster management strategies through innovative or case-based learning.
KU4INTCOM200 INTERNSHIP
CO1: Application of commerce and business concepts in real-world work environments, demonstrate professional competencies and workplace skills, adapt to organizational challenges, and evaluate career opportunities based on practical exposure to diverse business sectors.
Semester V- B.Com Co-operation Course Outcomes
KU5DSCCOM300 MODERN BANKING PRINCIPLES AND PRACTICES
CO1: Comprehensive understanding of the origins, evolution, regulatory framework and the modern trends and technology used in Indian banking system.
CO2: Enhances the knowledge on roles and functions of commercial banks, relationship between banker and customer and the procedure for opening and operating the account.
CO3: Identify the role of RBI in the credit control, promotion and regulation of monetary system.
CO4: Analyze the Promotional and Regulatory measures of RBI like Repo, Reverse Repo, CRR, SLR in the current economic scenario.
CO5: Apply the knowledge on digital Banking Services and use of negotiable instruments in day-to-day life.
KU5DSCCOM301 INCOME TAX I
CO1: Recall and define the basic concepts and terminologies related to Income Tax, including person, assessment year, previous year, and residential status.
CO2: Explain the components of income from salary and house property, and describe the exemptions and deductions applicable under Indian Income Tax law.
CO3: Calculate the taxable income from salary and house property for individuals using both old and new tax regimes through problem solving exercises.
CO4: Differentiate between various components of salary, exemptions, and deductions to determine their impact on an individual’s gross total income.
CO5: Assess simple tax planning scenarios for individuals based on salary and house property income to optimize tax liability within the legal framework.
KU5DSCCOM302 ACCOUNTING FOR MANAGERIAL DECISIONS
CO1: Understand the core concepts, scope, and significance of Management Accounting, distinguishing it from Financial and Cost Accounting.
CO2: Apply various tools of financial statement analysis, including Ratio Analysis and Cash Flow Statements, for effective financial interpretation and decision-making.
CO3: Analyze business decisions (e.g., make or buy, pricing, product mix) using techniques like Marginal Costing.
CO4: Create comprehensive reports and decision models for management, integrating the concepts of marginal costing and budgetary control.
CO5: Evaluate the efficiency of an organization's operations using Standard Costing and Budgetary Control for performance measurement and control, and understand management reporting.
KU5DSECOM300 CONCEPT AND EVOLUTION OF CO-OPERATION
CO1: Understand the concepts and principles of Cooperative movement.
CO2: Understand the origin of cooperative movement and the history of cooperatives in the world.
CO3: Describe Indian cooperative movement, its features, structure and significance.
CO4: Acquaint themselves with the system of cooperative education, training and its impact on the functioning of cooperative organisations.
KU5DSECOM301 CO-OPERATIVE INSTITUTIONS
CO1: Understand kinds of cooperatives in India.
CO2: Understand the management and administration of different types of cooperatives.
CO3: Identify the role and significance of cooperative organization in Kerala’s Economy.
CO4: Describe various kinds of cooperative institutions.
KU5SECCOM101 ACCOUNTING PACKAGES AND SPREADSHEET APPLICATIONS IN BUSINESS
CO1: Understand the fundamentals of computerized accounting and configure a company in an accounting package.
CO2: Apply accounting software to record routine business transactions (sales, purchase, payments) and manage inventory.
CO3: Analyze financial statements and statutory reports (GST, TDS) generated from the accounting package.
CO4: Utilize advanced features of spreadsheets (functions, pivot tables, visualization) for quantitative data analysis.
CO5: Evaluate financial and business data using quantitative techniques on spreadsheets for data-driven decision-making.
Semester VI – B.Com Co-operation Course Outcomes
KU6DSCCOM303 AUDITING PRINCIPLES AND PRACTICES
CO1: Understand the term auditing, its concept, principles, procedures and requirements needed for auditing in accordance with current legal requirements and professional standards.
CO2: Enhances the knowledge on various aspects of audit consisting of internal check, vouching, verification and valuation of assets and liabilities.
CO3: Identify various types of audit and the procedure of verification of various assets.
CO4: Analyze the audit procedure, voucher verification, valuation of assets & liabilities and auditing of companies.
CO5: Apply the knowledge in vouching the accounts of nearby institutions and companies and prepare audit reports after internal check system and auditing.
KU6DSCCOM304 INCOME TAX II
CO1: Understand the concepts and provisions related to profits and gains of business or profession, capital gains, and income from other sources.
CO2: Apply the provisions of the Income Tax Act to compute taxable income under various heads and total income of individuals.
CO3: Analyze the applicability of deductions, exemptions, and set-off provisions in various tax situations.
CO4: Evaluate tax planning opportunities in relation to business income, capital gains, and other sources.
CO5: Demonstrate familiarity with income tax return filing procedures, forms, and the e-filing portal.
KU6DSCCOM305 HUMAN RESOURCE MANAGEMENT
CO1: Define key concepts and functions of Human Resource Management.
CO2: Explain the processes of recruitment, selection, training, and performance appraisal.
CO3: Apply HR practices in real-world organizational contexts.
CO4: Analyze different HR strategies for talent acquisition, retention, and motivation.
CO5: Evaluate the effectiveness of compensation plans, employee discipline, and labor relations.
CO6: Design HR solutions and policy suggestions for improving organizational effectiveness.
KU6DSECOM316 CO-OPERATIVE LEGAL SYSTEM
CO1: Understand the historical perspective of cooperative legislation in India and Kerala.
CO2: Understand the provisions of Kerala Cooperative Societies Act, 1969.
CO3: Describe the procedure for the formation and registration of a cooperative organisation.
CO4: Describe the provisions of management and winding up of cooperative societies.
KU6DSECOM317 CO-OPERATIVE ACCOUNTING AND AUDITING
CO1: Prepare and present accounting aspects of cooperative organisations.
CO2: Understand the procedure of cooperative auditing.
CO3: Understand the provisions regarding the settlement of disputes in cooperatives.
CO4: Understand the constitution and functioning of Cooperative Unions.
KU6SECCOM102 PRINCIPLES AND PRACTICES OF GST
CO1: Recall the fundamental concepts, genesis, structure, and constitutional provisions of GST in India.
CO2: Analyze the provisions related to levy and scope of supply under the CGST Act, and apply the appropriate tax treatment to various types of supply.
CO3: Apply GST provisions to determine time, place, and value of supply and analyze the conditions and computations related to Input Tax Credit.
CO4: Understand the procedural and legal requirements for GST registration and returns, and demonstrate compliance through correct documentation.
CO5: Create GST-compliant documents such as tax invoices and return statements and operate the GST common portal for e-way bill generation, return filing, and registration processes.
Semester VII:B.Com Co-operation Course Outcomes
BUSINESS RESEARCH METHODOLOGY
CO1: Understand the purpose of research in a business context and overall research process.
CO2: Learning how to identify and formulate a research problem and critically review existing literature.
CO3: Enhance awareness on research designs and insight to the students about exploring different types of research designs.
CO4: Analyze the methods of collecting both primary and secondary data, various sampling techniques and steps in report writing.
CO5: Apply the knowledge on business research to conduct formal research projects, use for decision making and ethical practice in research.
QUANTITATIVE TECHNIQUES FOR BUSINESS ANALYSIS
CO1: Understand the techniques of time series and correlation analysis to identify relationships and trends in business data.
CO2: Develop the ability to apply regression and probability techniques for analyzing and interpreting business situations.
CO3: Acquire knowledge of various probability distributions and their applications in analyzing business data.
CO4: Familiarize with the principles and procedures of hypothesis testing, including parametric and non-parametric tests, to draw valid conclusions from data.
BUSINESS ENVIRONMENT AND POLICY
CO1: Define the meaning, scope, and significance of business environment and its dimensions.
CO2: Explain the influence of economic, political, legal, and socio-cultural factors on business decisions.
CO3: Apply tools such as PESTLE and SWOT analysis to assess business opportunities and threats.
CO4: Analyze the impact of economic policies, planning, and reforms on business performance.
CO5: Evaluate the implications of regulatory frameworks, foreign investment policies, and government initiatives on business growth.
CO6: Design strategic responses for businesses to adapt to changing environmental and technological trends.
SPECIAL ACCOUNTING
CO1: Understand and explain the concepts, objectives, and accounting procedures related to hire purchase and instalment systems, including the treatment of interest, default, and repossession.
CO2: Prepare and analyze departmental trading and profit & loss accounts, applying principles of allocation and apportionment of expenses.
CO3: Construct voyage accounts to determine profit or loss for completed and incomplete voyages with appropriate classification of incomes and expenses.
CO4: Evaluate various methods of valuing human resources and assess the significance, benefits, and limitations of Human Resource Accounting.
CO5: Apply and compare different methods of inflation accounting (CPP and CCA) to present financial statements that reflect current price levels accurately.
ORGANISATIONAL BEHAVIOUR
CO1: Enable students to understand human interactions and behavior in organisation.
CO2: To develop an understanding of different dimension of individual behavior.
CO3: Acquaint students with the theories governing organizational behaviour.
CO4: To sensitize and appreciate the importance of managing people at workplace through understanding of organizational climate to deal with change and stress.
Semester VIII: B.Com Co-operation Course Outcomes
STRATEGIC BUSINESS MANAGEMENT
CO1: After studying this course, students will be able to explain the concept of strategy, differentiate between various levels of strategy (corporate, business, and functional) and identify the characteristics of strategic decision-making in organisations.
CO2: After studying this course, students will be able to apply environmental scanning tools and techniques such as SWOT, PESTEL, ETOP, and McKinsey 7S framework to assess organizational strengths, weaknesses, opportunities, and threats.
CO3: After studying this course, Students will be able to use analytical frameworks like BCG Matrix, GE-McKinsey Matrix, Experience Curve, and Industry Analysis to make strategic choices and recommend suitable corporate, business, and functional-level strategies.
CO4: On completion, Students will be able to design coherent strategic plans aligning vision, mission, goals, and objectives to achieve sustainable competitive advantage and organisational growth.
INTERNATIONAL BUSINESS
CO1: Analyze the Global Environment: Differentiate between international and domestic business, and evaluate the strategic necessity and impact of globalization on modern business practices.
CO2: Formulate Entry Strategies: Critically assess and justify various modes of entry into foreign markets (e.g., exporting, licensing, FDI) based on the advantages, disadvantages, and influencing factors of each.
CO3: Apply Trade Theories: Compare and apply the principles of both classical (e.g., Comparative Advantage) and modern (e.g., National Competitive Advantage) theories of international trade to explain trade patterns and understand the structure of the Balance of Payments.
CO4: Explain Forex Dynamics: Articulate the functions, features, and components of the Foreign Exchange Market, and explain the key factors and theories (e.g., Purchasing Power Parity) that determine exchange rates and govern currency convertibility.
ADVANCED CORPORATE ACCOUNTING
CO1: Understand, Analyze and apply the legal and accounting principles governing amalgamation, absorption, reconstruction, and liquidation of companies.
CO2: Prepare and interpret post-restructuring and consolidated financial statements in compliance with relevant accounting standards and the Companies Act.
CO3: Evaluate the financial and strategic impact of corporate restructuring decisions on various stakeholders.
CO4: Demonstrate critical thinking and problem-solving skills in addressing complex corporate accounting and restructuring scenarios.