B.Com

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Bachelor of Commerce (B.Com)

Our college offers the students a 3+1 years degree in B.Com. course affiliated to Mysore University.

The Department of Computer Science, Commerce and Management proclaims to add professionally prudent commerce and management students to the corporate world.

B.Com course has a wide variety of subjects that link the corporate and the academic worlds. The Business World has a huge demand for Commerce graduates. If one has a disposition for a higher qualification, there are many postgraduate courses available.

NEP B.Com Program Outcome

  • check icon To develop the skills required for the application of accounting concepts and techniques learned in the classroom at the workplace.
  • check icon To provide competent and technical skills personnel to the industry in the area of Accounting, Finance, Taxation, Cost and Management Accounting.
  • check icon To enhance the employability skills of the commerce students.
  • check icon To enhance the capability of the students to improve their decision-making skills.
  • check icon To enhance the capability of the students to make decisions at personal and professional level.
  • check icon To encourage entrepreneurship among students pursuing education in the field of Commerce.
  • check icon To empower students for pursuing professional courses like Chartered Accountancy, Cost and Management Accountancy, Company Secretary, etc.,
  • check icon To ensure holistic development of Commerce students.

NEP B.Com Course Outcome

Semester I

Course Outcome of Courses
1.1 Financial Accounting – I The students will be able to prepare and analyse financial statements of sole trading concerns.
1.2 Management Principles and Applications Compare and choose the different types of motivation factors and leadership styles.
1.3 Principles of Marketing Students will be able to learn the application of Principles of marketing by business firms
1.4 E - Commerce Students will be able to learn the application of Principles of marketing by business firms
1.5 A. Basics of Accounting The students will be able to prepare subsidiary books and to prepare and analyse financial statements of sole trading concern.
1.5 B. Managing Workforce The students will be able to manage themselves at work place and know the nuances of managing human resources.

Semester II

Course Outcome of Courses
2.1 Financial Accounting – II The students will be able to prepare the final accounts of business firms and NPO and they will be able to account for loss of stock.
2.2 Company Law 1. The students will understand the framework of Companies Act of 2013.
2. Identify the stages of formation and documents involved in the formation of a company.
2.3 Law and Practice of Banking Students will understand the conceptual framework of Banking, classification of Banking, banker and customer relationship and E-Banking services.
2.6 A. Financial Literacy 1. The students will be able to understand the importance of financial literacy and prepare financial plans and budgets.
2. The student will be able to describe the importance of insurance services as social security measures.
2.6 B. Retail Management To enable students to understand how the retail business functions and highlight the scope of retail business in India and across the world.

CBCS B.Com Program Outcome

  • check icon To train a strong foundation for the students in the different areas of commerce.
  • check icon To develop the skills required for applying the concepts and techniques in the field of Commerce.
  • check icon To build a strong attitude in the minds of students to work efficiently and effectively.
  • check icon To make the students of B.Com to develop entrepreneurship skills.
  • check icon To develop the students of B.Com to take the business decisions in an apt manner.
  • check icon To train the students to work efficiently in different business environment.

CBCS Program Specific Outcome

  • check icon The students can get the knowledge, skills and attitudes during the end of the B.com degree course.
  • check icon By goodness of the preparation they can turn into a Manager, Accountant , Management Accountant, Cost Accountant, Bank Manager, Auditor, Company Secretary, Teacher, Professor, Stock Agents, Government employees and so on.,
  • check icon Students will prove themselves in different professional exams like C.A. , C S, CMA, MPSC, UPSC etc.
  • check icon The students will acquire the knowledge, skill in different areas of communication, decision making, innovations and problem solving in day to day business activities.
  • check icon Students will gain thorough systematic and subject skills within various disciplines of finance, auditing and taxation, accounting, management, communication.
  • check icon Students can also get the practical skills to work as accountant, audit assistant, tax consultant, and computer operator.
  • check icon Students will be able to do their higher education and can make research in the field of finance and commerce.

Semester I

Course Outcome
Business Management To provide the basic knowledge for the students to work in the companies under different culture
Financial Accounting-I To make the students develop the skill of preparing Final Accounts and Accounting for Departmental and Branch.
Management of Banking and Insurance Services To develop the skill that is required for the students to work efficiently and effectively in the dynamic banking and insurance scenarios.

Semester II

Course Outcome
Cost Accounting The main objective of this subject is to familiarise students in various concepts of cost accounting in preparation of cost statement, valuation of inventory labour and overheads.
Financial Accounting II To help students to acquire conceptual knowledge of financial accounting and to impart skills for recording various kinds of business transactions.
Principles of Marketing The main aim of this subject is to familiarise students with the basic concepts of marketing practices.

Semester III

Course Outcome
Corporate Accounting - I To acquire knowledge and understanding of the concepts, techniques and practices of Corporate accounting and to develop skills for decision making and to acquire knowledge of the concepts and application of accounts in preparation of financial statements of Ltd. Company.
Income Tax - I The core objectives of this subject is the students to impart knowledge of income tax laws with application of cases pertaining to income from salary, house property, business and profession and capital gains.
Disaster Management To bring oneness among the students between the nature and human.
Company Law and Secretarial Practice The objective of this paper is to help the students understand various provisions of Companies Act 2013. To impart expert knowledge of the various provisions of the Companies Act, schedules, rules, notifications, circulars including secretarial practice, case laws and Secretarial Standards.

Semester IV

Course Outcome
Corporate Accounting - II To acquire knowledge and understanding of the concepts, techniques and practices of corporate accounting.
Income Tax II To acquire knowledge and understanding provisions of income tax regarding depreciation, assessment of partnership, company and MAT provisions and also assessment procedures.
Quantitative Techniques The objective of this paper is to help the students in understanding mathematical and statistical tools in business decisions and to familiarise the students in quantification of data in business.
Logistics And Supply Chain Management The objective of this paper is to make students conceptualise the terms of supply chain, mechanism of supply chain management and dimensions and ethical issues related to supply chain management.

Semester V

Course Outcome
IFRS (IND -AS) This subject aims student to acquire knowledge on IFRS, IND- AS framed by accounting body ICAI, and helps to understand few standards comes under the purview of IFRS for the purpose of financial statements preparation and reporting.
Quantitative Decision tools The objective of this paper is to make the students familiarise themselves with various applications such as SPSS/ EXCEL while using statistical tools in the area of research.
Indirect Tax 1 The objective of this paper is to help the students to acquire the knowledge of indirect taxation structure in India and basic concepts such as time and place of supply, various types of GST, Levy and Collection of GST.
Entrepreneurship Development This subjects helps students to familiarise and understand basics of Entrepreneurship and availability of schemes and sources of finance for the Entrepreneurship development.
Financial Management I The objective of this paper is to help the students to acquire knowledge about wealth maximisation of shareholders through optimum cost of capital, dividend policy and working capital management.
Advanced Cost and Management Accounting-I This paper aims to familiarise students regarding applied cost accounting methods and techniques in the process and contract accounting. Also, to help students to understand on operating costing and reconciliation of CA with FA.

Semester VI

Course Outcome
Business Laws This subject facilitates students to understand legislations and various provisions of contract Act in respect of business situations, Intellectual Property Act, Competition Act, 2002 and Information Technology Act.
Corporate Tax Planning This paper aims for students to have understanding in the taxation provisions meant for corporate and partnership firms in making decisions through tax planning so as to achieve goals of the organisation by adhering to tax laws.
Indirect Taxes – II This paper aims to make the students to familiarise with GST and its provisions regarding determination of value of taxable supply, Input tax credit and e-filing of GSTR and Provisions of customs duty with case studies.
Advanced Cost And Management Accounting-II This paper helps students to conceptualise advanced areas in cost and management such as ratio analysis, analysis of financial statement, cash flow statement and marginal costing.
Principles And Practice Of Auditing The objective of the paper is to help the students in understanding basic concepts of auditing, audit planning, internal check and vouching in Auditing.
Financial Management –II This paper aims to make the students to familiarise regarding working capital management, cash management, venture capital financing and international financing.