GAUHATI COMMERCE COLLEGE

COURSE OUTCOME

B.COM (CBCS)
Subject Code Subject Course Outcome
Semester I
 The objective lies in preparing the
students for better communicative skills
through vocabulary building and written
correspondences.
Business Communication  Secondarily to equip the students with
(English/Hindi/MIL) enhanced communicative mediums
through new technologies.
 To boost the confidence among students
through practical lessons on Presentation,
Group Discussion, Personal Interview etc.
 From this book the students are expected
to learn about the modern technology
BCM-AE-1014
such as Power Point, Emails,
Business Communication Correspondence through letters, internet
(Assamese) and also how to publish their own
writings in public newspapers. The
students are facilitated the same through
the book prescribed for them.
 To equip students with the effective
faculties of reading, writing,
Business Communication comprehension and communication.
(MIL)  Secondarily to equip the students with
enhanced communicative mediums
through new technologies
 Acquire conceptual knowledge of
financial accounting
 Learn about accounting information,
accounting principles and the use of
accounting standard
 Understand the theory of measurement
of Business Income
COM-HC-1026 Financial Accounting
 Learn Computerised accounting system
with practical application of Tally-ERP 9
 Learn the procedure of preparation of
Final Accounts
 Learn the concept of Hire-Purchase,
Installment Payment System and Branch
Account
  Impart basic knowledge of the important
COM-HC-1036 Business Law business legislation along with relevant
case law.
 CO1: To understand the consumer buying
behaviour and their process of decision
making to create demand
COM-GE-1046(A) Micro Economics
 CO2: To understand the supply side of the
market and producers’ equilibrium
through cost and revenue.
 Provide basic skills to operate in stock
markets and the ways of investing in it.
COM-GE-1046(B) Investing in Stock Markets
 Enable the student to take up investment
in stock markets independently.
Semester II
 To provide the knowledge of
environment education, its importance
and various environmental related issues.
ENV-AE-2014 Environmental Studies  To make aware of students for various
environmental effects and social
responsibilities for protection and
reservation of natural resources.
 Acquire conceptual knowledge of
Corporate Accounting and learnabout the
process of preparation of Final accounts
ofJoint Stock Company (as per Companies
Act, 2013)
 Learn about the concept and methods of
valuation of Goodwilland Shares
COM-HC-2026 Corporate Accounting
 Learn about the concepts andaccounting
 treatment of Right Shares, Bonus Shares
and Buy Back of Shares
 Learn the basic concepts of Holding
Company as per Companies Act and
Accounting Standards and preparation of
Consolidated Balance Sheet.
 Impart basic knowledge of the provisions
of the Companies Act 2013
 Impart basic knowledge of the provisions
COM-HC-2036 Corporate Laws of the Depositories Act, 1996.
 Impart knowledge on practical aspects
through case studies involving issues in
corporate laws.
 CO1: To provide basic knowledge of
macroeconomic variables.
COM-GE-2046(A)
 CO2: To understand the working of the
Macro Economics
variables in determining equilibrium of
the economy.
  CO3: To understand the policy framework
of the economy in the light of open
economy.
 Develop an understanding among
students about identifying analyzing and
managing various types of risk.
Insurance & Risk
COM-GE-2046(B)  Understand principles of insurance and
Management
its usefulness in business.
 Impart knowledge on regulatory
framework.
Semester III
 To provide computer skills and
knowledge for commerce students and to
enhance the student understands of
Computer Applications in usefulness of information technology
COM-HC-3016
Business tools for business operations
 To enable the students familiar with the
practical applications for preparing
business information.
 Acquire basic knowledge and equip
themselves with application of principles
of Income Tax Act 1961 and the relevant
rules
 Learn to compute taxable income under
COM-HC-3026 Income-tax Law and Practice
different heads of income
 Learn the computation of income tax
liability and deduction available
 Learn to file Income Tax Return
electronically
 Gain knowledge of the principles and
practices of management techniques.
Management Principles and  Understand the various managerial
COM-HC-3036
Applications functions in detail.
 Apply principles of management in real
business environment.
 To provide knowledge to students about
the basic statistical tools that are used in
business and commerce and thus provide
COM-GE-3046 (A)
Business Statistics/ them with an expertise in managerial
decision making so as to effectively
handle statistical data vis-a-vis the
application of these tools.
 To Provide knowledge to the learners in
the field of decision making, Queuing
Operation Research in
COM-GE-3046 (B) Theory, replacement techniques and
Business
reliability so as to equip them for
business forecasting and decision making
  Comprehend the role of
entrepreneurship in social-economic
development at local, state, national and
global level.
COM-SEC-HC-3054
 Evaluate the necessary techniques and
(A)
Entrepreneurship/ formalities involved in building start ups.
 Develop an entrepreneurial mindset and
zeal to pursue entrepreneurship as a
profession and reap the benefits of self
employment
 Understand the process of identifying
new business opportunities, researching
and developing a business concept and
COM-SEC-HC-3054
New Venture Planning analyzing the resources and strategies
(B)
necessary to implement
 Learn about startups and how new
ventures can be fruitfully operated.
Semester IV
 To acquaint with the basic concepts used
in cost accounting
 Learn about various elements of cost like
Materials, Labour and Overheads
COM-HC-4016 Cost Accounting  Learn the concept and calculation of cost
in special situation like Job Costing,
Contract Costing and Process Costing
 Acquire knowledge of Integral and Non-
Integral System
 To provide the learners with the basic
knowledge of mathematical tools so as to
COM-HC-4026 Business Mathematics familiarise them with the application of
these tools in business and economic
situations.
 Gain knowledge of the processes to apply
Human Resource Management Principles
and techniques in dealing with human
capital in organizations
 Understand emerging challenges of HRM,
Human Resource methods of acquiring human resource,
COM-HC-4036
Management training them and measuring their
performances
 Learn issues related to Voluntary
Retirement Scheme (VRS), downsizing,
fringe benefits, HRIS, HRA, social security,
employee welfare and ethics in HRM.
 CO1: To give a clear picture of the major
COM-GE-4046 (A) problems of Indian economy and their
Indian Economy solutions.
 CO2: To understand the history of growth
 and development of the economy.
 CO3: To understand reforms introduced.
 CO4: To inculcate spirit of
entrepreneurship
 Make the students understand the basic
concepts of micro-finance and its
importance.
 Develop understanding about the
institutional structure of microfinance in
COM-GE-4046 (B) Micro Finance India
 Develop understanding about the
management of micro-finance
institutions
 Impart knowledge about microfinance in
Indian context.
 To provide knowledge about various e-
commerce tools, techniques, security
COM-SEC-HC-4054 issues for conducting business
(A) transactions through electronic means.
E-Commerce
 To Provide practical skills for online
transaction, e-payment and web
designing methods etc.
 Acquire concepts and practical
knowledge about E-filling of Returns
 Learn how to register on Income Tax
E/filling Website and file various Income
Tax returns
COM-SEC-HC-4054
E-Filing of Returns  Learn about the concept of TDS and E-
(B)
filling of TDS returns
 Acquire the knowledge about the
relevant notification regarding E-filling of
GST returns and the process of filling the
same.
Semester V
 Gain basic knowledge of concepts,
principles, tools and techniques of
marketing
 Understand about marketing mix
COM-HC-5016 Principles of Marketing
components, consumer behavior, market
segmentation, consumerism and
 Apply the learnt concepts in the context
of recent developments in marketing.
 Familiarize the students with the
Fundamentals of Financial
COM-HC-5026 principles and practices of financial
Management
management.
COM-DSE-HC-5036  Acquire conceptual knowledge of various
Management Accounting
(A) tools and techniques of Management
 Accounting
 Development of Managerial decision
making skill
 Learn the preparations of various budgets
required in a business organisation
 Acquire the knowledge of Standard
Costing and variance analysis
 Advanced knowledge on Financial
Accounting applicable in Business of
special nature and on Government
Accounting
 Learn the accounting treatment for
COM-DSE- HC-5036 Advanced Financial
preparation of Royalty Accounts
(B) Accounting
 Acquire the knowledge of Insurance claim
and Departmental accounts
 Learn the accounting treatment of
Amalgamation and dissolution of
Partnership firm
 Acquire knowledge of the basic concepts
of advertising as a promotional tool and
medium of communication.
COM-DSE- HC-5036  Understand major media types,
Advertising
(C) developing advertising appeals and
measuring advertising effectiveness in
view of social, ethical and legal aspects of
advertising in India.
 Provide knowledge of Banking principles,
COM-DSE- HC-5036 procedures and techniques in accordance
Banking
(D) with current legal requirements and
professional standards.
COM-DSE- HC-5036 Computerised Accounting  Provide skills for designing Computer
(E) System based accounting system
 Provide students the basic knowledge of
COM-DSE- HC-5036 Indian Financial System and its
Indian Financial System
(F) components, institutions and their
functions.
Semester VI
 Acquire knowledge of auditing principles,
procedures and techniques in accordance
with current legal requirements and
professional standards
Auditing and Corporate  Acquire knowledge of conducting audit of
COM-HC-6016
Governance Limited Company
 Learn about Cost audit , Tax audit and
Management audit
 Get an overview of the principles of
Corporate Governance and Corporate
 Social Responsibility
 Acquire the basic knowledge of Indirect
Tax Laws
 Learn various provisions of Central Excise
and Custom Laws
COM-HC-6026 Indirect Tax Laws
 Acquire knowledge about the structure of
GST in India
 Learn the procedure of registration, levy
and collection of Tax under GST.
 Familiarize the students with different
investment alternatives.
COM-DSE- HC-6036
Fundamentals of Investment  Introduce students to the framework of
(A)
investment analysis and valuation
 Highlight the role of investor protection.
 Know their rights as a consumer, the
social framework of consumer rights and
legal framework of protecting consumer
rights.
 Understand the procedure of redressal of
COM-DSE- HC-6036 Consumer Affairs and consumer complaints and the role of
(B) Customer Care different agencies in establishing product
and service standards
 Comprehend the business firm’s interface
with consumers and the consumer
related regulatory and business
environment.
 Acquire conceptual knowledge of
accounting standards
 Learn about Corporate Annual Reports –
COM-DSE- HC-6036 Advanced Corporate its contents and Provisions
(C) Accounting  Learn about the preparation of
Liquidators Final Statement of Accounts
 Learn about the preparation of accounts
of Banking and Insurance Companies
 Familiarize the students with the
concepts, importance and dynamics of
international business
 Highlight India’s involvement with global
COM-DSE- HC-6036
International Business business.
(D)
 Theoretical foundations of international
business to the extent these are relevant
to the global business operations and
developments.
 Learn the concept of employer-employee
relations discipline, collective bargaining,
COM-DSE- HC-6036 Industrial Relations and
workers participation in management,
(E) Labour Laws
arbitration, adjudication and negotiations
to manage industrial disputes and
 conflicts.
 Evaluate the different labour laws related
to trade unions, industrial disputes,
provisions relating to health, safety,
welfare measure and working hours in
factories.
 Learn Research Methodology
 Demonstrate innovative thinking/ideas
COM-DSE- HC-6036 Business Research Methods for future applications
(F) and Project Work  Orient the students for research work
 Acquire practical experience of Field
Survey