B.

COM TAXATION

PO PROGRAMME OUTCOMES (POs)

No. Upon completion of the B.COM. Degree Programme, the Undergraduate will be able to

Critical Thinking- Take informed actions after identifying the assumptions that frame
our thinking and actions, checking out the degree to which these assumptions are
PO – 1
accurate and valid, and looking at our ideas and decisions (intellectual, organizational,
and personal) from different perspectives.

Effective Communication - Speak, read, write and listen clearly in person and through
PO – 2 electronic media in English and in one Indian language, and make meaning of the
world by connecting people, ideas, books, media and technology.

Self Directed and Life-long Learning- Acquire the ability to engage in independent
PO – 3
and life-long learning in the broadest context socio-technological changes.

Ethics- Recognize different value systems including your own, understand the moral
PO – 4
dimensions of your decisions, and accept responsibility for them.
 PROGRAMME SPECIFIC OUTCOMES
PSO No.
Upon completion of these courses the Undergraduate would have

PSO – 1
Core Knowledge: The course will enable the students to demonstrate knowledge of
major theories and models in key areas of business, finance, management, business
regulations and computer application.

PSO - 2
Critical thinking: Students will gain skills in applying critical thinking and analytical
reasoning in innovation, leadership, business research and managerial decision
making.

PSO – 3
Problem solving: Learners can set forth their career into organisations in the fields of
business, accounting and information technology by identifying related problems and
coming up with logical resolutions.

PSO - 4
Integrity and responsibility: Nurture students by inculcating human values,
professionalism and ethics within the legal frameworks of business and transforming
them into socially responsible citizens.

Cognitive Level
C-Creating
E-Evaluating
An-Analysing
Ap-Applying
U-Understanding
R-Remembering
 SEMESTER I
COURSE TITLE DIMENSIONS AND METHODOLOGY OF BUSINESS
STUDIES
COURSE CODE COM01 - COM1CRT0119
COURSE NO. Core 1
CO Course Outcomes PO’s PSO’s Cognitive
No. Address Address Level
ed ed
The students will able to
CO - 1 Explain the meaning and functions of 1 1 U
business and its importance in this present
scenario.
CO - 2 Evaluate how the government policies 1 1 U
have transformed business in India
CO - 3 Identify technology integration in business 1,3 1 U
and also help them to apply in real life.
CO - 4 Justify the importance of doing business 1,4 4 U
ethically.
CO - 5 Acquire information about the major rules 1,4 4 U
and regulations applicable to a business.

CO -PO-PSO Mapping - COURSE NAME : DIMENSIONS AND METHODOLOGY OF

BUSINESS STUDIES

PO PO2 PO3 PO4 PS0 PSO2 PSO3 PSO4

1 1

CO1 2 - - - 2 - - -

CO2 2 - - - 1 - - -

CO3 2 - 2 - 2 - - -

CO4 1 - - 2 - - - 2

CO5 1 - - 2 - - - 2

AVG 1.6 - 2 2 1.67 - - 2

CO
(-)No Justification (1) Slightly Justified (2) Moderately Justified (3) Substantially Justified

COURSE TITLE FINANCIAL ACCOUNTING – I

COURSE CODE COM01 - COM1CRT0219
COURSE NO. Core 2
CO Course Outcomes PO’s PSO’s Cognitive
No. Address Address Level
ed ed
Students will be able to:
CO - 1 prepare financial statements using 1
1,2,3,4 Ap
accounting standards.
CO - 2 follow the accounting procedures in the 1
preparation of financial statements from 1,2,3,4 Ap
incomplete records.
CO - 3 make use of the accounting procedures of 1
1,2,3,4 Ap
royalty.
CO - 4 follow the accounting procedures on 1
1,2,3,4 Ap
consignment of goods.
CO - 5 perceive and follow the accounting 1,4
1,3,4 Ap
procedures of GST.

CO -PO-PSO Mapping - COURSE NAME : FINANCIAL ACCOUNTING – I

PO1 PO2 PO3 PO4 PSO1 PSO2 PSO3 PSO4

CO1 2 - - - 2 2 2 1
CO2 2 - - - 2 2 2 1
CO3 2 - - - 2 2 2 1
CO4 2 - - - 2 2 2 1
CO5 2 - - 1 2 1 1 1

AVG CO 2 - - 1 2 1.8 1.8 1

(-)No Justification (1) Slightly Justified (2) Moderately Justified (3) Substantially Justified
COURSE TITLE BUSINESS REGULATORY FRAMEWORK
COURSE CODE COM01 - COM1CRT0319
COURSE NO. Core 3
CO Course Outcomes PO’s PSO’s Cognitive
No. Address Address Level
ed ed
CO - 1 The students will be able to: 1,4 1,2, 4 U
Demonstrate the understanding of Indian
Contract Act, 1872 and will be able to
determine the essential elements of a valid
contract.
CO - 2 Explain and contrast contracts of 1,4 1,4 Ap
bailment and pledge.
CO - 3 Distinguish contracts of indemnity and 1,4 1,4 Ap
guarantee.
CO - 4 Explain the rules and provisions related to 1,4 1,4 U
the creation of agency.
CO - 5 Identify the rules and regulations related to 1,4 1,4 U
contracts of sale.

CO -PO-PSO Mapping - COURSE NAME : BUSINESS REGULATORY FRAMEWORK

PO1 PO2 PO3 PO4 PS01 PSO2 PSO3 PSO4 PSO5

CO1 2 - - 2 2 2 - 2 -

CO2 2 - - 2 2 - - 2 -

CO3 2 - - 2 2 - - 2 -

CO4 1 - - 1 1 - - 1 -

CO5 2 - - 2 2 - - 2 -

AVG 1.8 - - 1.8 1.8 2 - 1.8 -

CO

(-)No Justification (1) Slightly Justified (2) Moderately Justified (3) Substantially Justified
COURSE TITLE BANKING AND INSURANCE
COURSE CODE COM02 - COM1CMT0119
COURSE NO. Complementary 1
Course Outcomes PO’S PSO’s Cognitive
CO No.
Addressed Addressed Level
Students will be able to:
Describe the concept and evolution of
the Indian Banking System and the
CO - 1 1 U
basic functions of Commercial banks 1
and the Reserve Bank of India.
Determine the various concepts and
CO - 2 U
techniques of e-banking. 1,3,4 1,4
Explain the relationship between
banker and customer and also be able to 1,3
CO - 3 1 U
identify different types of cheques and
methods of endorsement.
Acquire information on the concept of
CO - 4 insurance and the basic principles of 1,4 1,4 U
insurance.
Distinguish between various types of
CO - 5 1 U
insurance and their policies. 1

CO -PO-PSO Mapping - COURSE NAME : - BANKING AND INSURANCE

PO1 PO2 PO3 PO4 PS01 PSO2 PSO3 PSO4

CO1 2 - - - 2 - - -

CO2 2 - 2 2 2 - - 2

CO3 2 - 2 1 2 - - -

CO4 2 - - 2 2 - - 2

CO5 2 - 1 - 2 - - -

AVG 2 1.6 1.6 2 - - 2

CO

(-)No Justification (1) Slightly Justified (2) Moderately Justified (3) Substantially Justified
 SEMESTER II
COURSE TITLE FINANCIAL ACCOUNTING - II
COURSE CODE COM01 - COM2CRT0119
COURSE NO. Core 4
CO Course Outcomes PO’s
PSO’s Cognitive
No. Address
Addressed Level
ed
CO - 1 Students will be able to:
CO - 2 follow the accounting procedures of Hire 1
1,3 Ap
purchase.
CO - 3 follow the procedure for preparing the 1
accounts of Head offices and branches 1,3 Ap
according to accounting standards.
CO - 4 follow the accounting procedures to 1
record transactions and to prepare final 1,3 Ap
accounts of farms.
CO - 5 follow the accounting procedures to be 1
followed at the time of dissolution of 1,3 Ap
partnership firms.
perceive about the accounting standards. 1,4 1,4 U

CO -PO-PSO Mapping - COURSE NAME : - FINANCIAL ACCOUNTING - II

PO1 PO2 PO3 PO4 PSO1 PSO2 PSO3 PSO4

CO1 2 - - - 2 2 - -
CO2 2 - - - 2 2 - -
CO3 2 - - - 2 2 - -
CO4 2 - - - 2 2 - -
CO5 2 - - 1 2 1 - 1

AVG CO 2 - - 1 2 1.8 - 1

(-)No Justification (1) Slightly Justified (2) Moderately Justified (3) Substantially Justified
COURSE TITLE CORPORATE REGULATIONS AND ADMINISTRATION
COURSE CODE COM01 - COM2CRT0219
COURSE NO. Core 5
CO Course Outcomes PO’s PSO’s Cognitive
No. Address Address Level
ed ed
CO - 1 Student will be able to : 1,4 1,2, 4 U
Identify the characteristics of a company
according to Companies Act, 2013.
CO - 2 Explain the procedure for the promotion 1,4 1,2,4 U
and formation of a company
CO - 3 Demonstrate the understanding of the 1,4 1,2,4 U
rules related to raising of share capital and
the contents of the prospectus.
CO - 4 Describe the rules and provisions 1,4 1,2,4 U
applicable in the administration of a
company.
CO - 5 Explain the procedure for winding up of 1,4 1,2, 4 U
companies.

CO -PO-PSO Mapping - COURSE NAME : CORPORATE REGULATIONS AND

ADMINISTRATION

PO1 PO2 PO3 PO4 PS01 PSO2 PSO3 PSO4 PSO5

CO1 1 1 1 1 1 -

CO2 1 1 1 1 1 -

CO3 2 2 2 2 2 -

CO4 2 2 2 2 2 -

CO5 2 2 2 2 2 -

AVG 1.6 1.6 1.6 1.6 1.6 -

CO

(-)No Justification (1) Slightly Justified (2) Moderately Justified (3) Substantially Justified
COURSE TITLE BUSINESS MANAGEMENT

COURSE CODE COM02 - COM2CRT0319

COURSE NO. Core 6

CO No. Course Outcomes PO’S PSO’s Cognitive

Addressed Level
Addressed

Students will be able to:

CO - 1 Describe the basic concepts and 1 1 U

principles of management.

CO - 2 Determine the importance of planning 1,2,3 1, 2 U

in decision making and also will be
able to identify the different types of
plans.

CO - 3 To identify and describe the structure 1,2,3 1,2 U

of the organization.

CO - 4 Explain the various aspects of 1,2,3 1,2 U

directing, motivation and leadership

CO - 5 Explain modern management 1,2,3 1 U

techniques and take appropriate
managerial decisions.

CO -PO-PSO Mapping - COURSE NAME :BUSINESS MANAGEMENT

 PO1 PO2 PO3 PO4 PS01 PSO2 PSO3 PSO4

CO1 2 2 1 - 2 - - -

CO2 2 2 2 - 2 2 - -

CO3 2 2 1 - 2 1 - -

CO4 2 2 2 - 2 2 - -

CO5 2 2 - - 2 - - -

AVG 2 2 1.5 - 2 1.6 - -

CO
COURSE TITLE PRINCIPLES OF BUSINESS DECISIONS
COURSE CODE COM01 – COM2CMT0119
COURSE NO. Complementary 2
CO Course Outcomes PO’s PSO’s Cognitive
No. Addresse Address Level
d ed
The students will be able to
CO - 1 Describe the concept of decision making
and the principles underlying business 1 1 U
decision making.

CO - 2 Explain the Demand Theory, Elasticity of

demand and Demand Forecasting under 1,3 1,2 U
short term and long term.

CO - 3 Identify the theories of Production

function and Law of Production for 1 1 U
production analysis.

CO - 4 Acquire the knowledge in Cost concepts

and Cost Output relationship in short run 1,3 1 U
and long run.

CO - 5 Elucidate the price theory and price

determination under different market 1,3 1,2 U
Conditions.
CO -PO-PSO Mapping - COURSE NAME: PRINCIPLES OF BUSINESS DECISIONS

PO PO2 PO3 PO4 PS0 PSO2 PSO3 PSO4 PSO5

1 1

CO1 2 - - - 2 - - - -

CO2 2 - 2 - 2 2 - - -

CO3 1 - - 1 - - - -

CO4 1 - 1 1 - - - -

CO5 2 - 2 2 1 - - -

AVG 1.6 - 1.67 - 1.6 1.5 - - -

CO

(-)No Justification (1) Slightly Justified (2) Moderately Justified (3) Substantially Justified

SEMESTER III
COURSE TITLE CORPORATE ACCOUNTS - I
COURSE CODE COM01 - COM3CRT0119
COURSE NO. Core 7
CO No. Course Outcomes PO’s PSO’s
Addressed Addressed
CO - 1 Students will be able to:
CO - 2 follow the rules governing the accounting 1
treatments of share issues, preference share
redemptions, bonus issues, stock buybacks, and 1,2,4
right issues as outlined in the Companies Act of
2013.
CO - 3 follow the accounting processes for stock and 1
1,2,4
debt underwriting.
CO - 4 follow the provisions as per Companies Act 2013 1
regarding the preparation of financial statements
of corporations and also get familiar with the 1,2,4
techniques for determining managerial
remuneration and profit prior to incorporation.
CO - 5 evaluate various investment channels based on 1
1,2,4
profit or loss on purchase or sale of
 investments.

CO -PO-PSO Mapping - COURSE NAME : CORPORATE ACCOUNTS - I

PO1 PO2 PO3 PO4 PSO1 PSO2 PSO3 PSO4

CO1 2 - - - 2 2 - 1
CO2 2 - - - 2 2 - 1
CO3 2 - - - 2 2 - 1
CO4 2 - - - 2 2 - 1
CO5 2 - - - 2 2 - 1

AVG CO 2 - - - 2 2 - 1

(-)No Justification (1) Slightly Justified (2) Moderately Justified (3) Substantially Justified

COURSE TITLE QUANTITATIVE TECHNIQUES FOR BUSINESS - I

COURSE CODE COM01 – COM3CRT0219
COURSE NO. Core 8
CO Course Outcomes PO’s PSO’s Cognitive
No. Address Address Level
ed ed
The students will be able to
CO - 1 Explain the meaning of Statistics, different 1 1 U
types of statistics, identifying the
advantages and distrust in statistics.
CO - 2 Identify the different methods of data 1,3 1 U
collection and sampling methods in
statistics.
CO - 3 Solve measures of central tendency and 1,3 1,2,3 Ap
analyse the data by using various tools.
CO - 4 Make use of various tools of dispersion 1,3 1,2,3 Ap
and discussion on Lorenz curve,
Skewness, Kurtosis and Moments.
CO - 5 Analyze and distinguish interpolation and 1,3 1,2,3 An
extrapolation and its different methods.
CO -PO-PSO Mapping - COURSE NAME : QUANTITATIVE TECHNIQUES FOR BUSINESS - I

PO1 PO2 PO3 PO4 PS01 PSO2 PSO3 PSO4

CO1 2 - 1 - 2 - - -

CO2 2 - 1 - 2 - - -

CO3 2 - 2 - 2 2 2 -

CO4 2 - 2 - 2 2 2 -

CO5 1 - 1 - 1 1 1 -

AVG 1.8 - 1.4 - 1.8 1.67 1.67 -

CO

(-)No Justification (1) Slightly Justified (2) Moderately Justified (3) Substantially Justified

COURSE TITLE FINANCIAL MARKETS AND OPERATIONS

COURSE CODE COM01 – COM3CRT0319
COURSE NO. Core 9
CO Course Outcomes PO’s PSO’s Cognitive
No. Address Address Level
ed ed
The students will be able to:
CO - 1 Explain the basic structure of Indian 1,3 1 U
Financial System and SEBI guidelines for
its efficient functioning.
CO - 2 Describe the functioning of primary market 1,3 1 U
and also be familiar with methods of new
issue and the intermediaries of the primary
market.
CO - 3 Explain the functioning of secondary 1,3 1 U
market in India and the different methods of
trading in stock exchange, types of
speculators and methods of calculation of
 index.
CO - 4 Explain the concept of mutual funds and 1,3 1 U
will be capable to analyse the performance
of various mutual funds schemes.
CO - 5 Elucidate the term derivatives and different 1 1 U
types of derivatives.

CO -PO-PSO Mapping - COURSE NAME: FINANCIAL MARKETS AND

OPERATIONS

PO PO2 PO3 PO4 PS0 PSO2 PSO3 PSO4 PSO5

1 1

CO1 1 - 1 - 1 - - - -

CO2 2 - 2 - 2 - - - -

CO3 2 - 2 - 2 - - - -

CO4 2 - 1 2 - - - -

CO5 1 - - 1 - - - -

AVG 1.6 - 1.5 - 1.6 - - - -

CO

(-)No Justification (1) Slightly Justified (2) Moderately Justified (3) Substantially Justified
COURSE TITLE MARKETING MANAGEMENT
COURSE CODE COM05 – COM3CRT0419
COURSE NO. Core 10
Course Outcomes PO’s PSO’s Cognitiv
CO No.
Addressed Addressed e Level
Students will be able to:
To acquire knowledge about the concept of 1
CO - 1 marketing, marketing mix and its 1 U
importance in business and society.
Describe the product, its life cycle and 1,3
CO - 2 1 U
branding.
Explain different pricing strategies adopted 1,4
CO - 3 1,4 U
by the organization
Identify the various aspects of physical 1,3
CO - 4 2 U
distribution.
Outline recent trends in Marketing. 1,3
CO - 5 1,2 U

CO-PO-PSO Mapping – COURSE NAME- MARKETING MANAGEMENT

PO1 PO2 PO3 PO4 PS01 PSO2 PSO3 PSO 4 PSO 5

CO1 2 2 - - - -

CO2 2 2 2 - - - -

CO3 2 2 2 2 -

CO4 2 1 2 - -

CO5 2 2 2 2 - - -

AVG 2 - 1.67 2 2 2 2 -
CO

(-)No Justification (1) Slightly Justified (2) Moderately Justified (3) Substantially Justified
COURSE TITLE INFORMATION TECHNOLOGY FOR BUSINESS
(THEORY)
COURSE CODE COM02 – COM3CRT0619
COURSE NO. Optional Core 1
CO No. Course Outcomes PO’s PSO’s Cognitive
Addressed Addressed Level
Students will be able to:
CO - 1 To explain the components 1 1,2 U
of the computer System
CO - 2 To make use of Information 1,2,4 1,2,4 Ap
Technology in various fields
CO - 3 To identify the Networks and 1,2,3 1,2,3 U
various communication
devices
CO - 4 To develop Webpages. 1,2 1,2,3 Ap
CO - 5 To distinguish the various 1,2,3 1,2,3 U
components of Internet
Technology

CO-PO-PSO Mapping – COURSE NAME_ INFORMATION TECHNOLOGY FOR BUSINESS

PO1 PO2 PO3 PO4 PS01 PSO2 PSO3 PSO 4

CO1 2 - - - 3 2 - -

CO2 2 1 - 3 2 2 - 3

CO3 2 1 2 - 2 2 2 -

CO4 3 2 - - 1 2 3 -

CO5 2 2 1 - 2 2 1 -

AVG CO 2.2 1.5 1.5 3 2 2 2 3

(-)No Justification (1) Slightly Justified (2) Moderately Justified (3) Substantially Justified
 SEMESTER IV
COURSE TITLE CORPORATE ACCOUNTS - II
COURSE CODE COM01 – COM4CRT0119
COURSE NO. Core 12
CO No. Course Outcomes PO’s PSO’s
Addressed Addressed
CO - 1 Students will be able to:
CO - 2 follow the rules and regulations regarding the 1
preparation of financial statements of Insurance
companies and will be able to analyse the 1,2,4
financial statements of Insurance companies to
ascertain the profitability and financial position .
CO - 3 follow the rules and regulations regarding the 1
preparation of financial statements of Banking
companies and will be able to analyse the 1,2,4
financial statements of Banking companies to
ascertain the profitability and financial position .
CO - 4 perceive and follow the accounting procedures 1
1,2,4
on Internal reconstruction.
CO - 5 comprehend the concept of amalgamation as 1
well as apply the accounting procedures to be 1,2,4
followed at the time of amalgamation.

CO -PO-PSO Mapping - COURSE NAME : CORPORATE ACCOUNTS - II

PO1 PO2 PO3 PO4 PSO1 PSO2 PSO3 PSO4

CO1 2 - - - 2 2 - 1
CO2 2 - - - 2 2 - 1
CO3 2 - - - 2 2 - 1
CO4 2 - - - 2 2 - 1
CO5 2 - - - 2 2 - 1

AVG CO 2 2 2 1

(-)No Justification (1) Slightly Justified (2) Moderately Justified (3) Substantially Justified
COURSE TITLE QUANTITATIVE TECHNIQUES - II
COURSE CODE COM01 – COM4CRT0219
COURSE NO. Core 13
CO Course Outcomes PO’s PSO’s Cognitive
No. Address Address Level
ed ed
The students will be able to
CO - 1 Interpret correlation between two variables 1,3 1,2,3 Ap
CO - 2 Utilize the concepts of time series and 1,3 1,2,3 Ap
their application to various areas
CO - 3 Make use of the conceptual and practical 1,3 1,2,3 Ap
introduction to the techniques of
regression analysis
CO - 4 Interpret a range of index numbers 1,3 1,2,3 Ap
commonly used in business firms
CO - 5 Examine the basic concepts and theorems 1,3 1,2, 3 An
of probability

CO -PO-PSO Mapping - COURSE NAME : QUANTITATIVE TECHNIQUES FOR BUSINESS - II

PO1 PO2 PO3 PO4 PS01 PSO2 PSO3 PSO

4

CO1 2 - 2 - 2 1 1 -

CO2 1 - 1 - 1 2 2 -

CO3 1 - 2 - 2 1 1 -

CO4 1 - 1 - 1 2 2 -

CO5 2 - 2 - 2 2 2 -

AVG 1.4 - 1.6 - 1.6 1.6 1.6 -

CO

(-)No Justification (1) Slightly Justified (2) Moderately Justified (3) Substantially Justified
COURSE TITLE ENTREPRENEURSHIP DEVELOPMENT AND
PROJECT MANAGEMENT

COURSE CODE COM05 – COM4CRT0319

COURSE NO. Core 14

CO No. Course Outcomes PO’s PSO’s Cognitive

Addressed Addressed Level

CO - 1 Students will be able 1 1 U

to:

Define the concept of

entrepreneurship and
its scope in the
present scenario.

CO - 2 Discuss about the 1 1 U

major classification
of entrepreneurs and
the role of MSME in
the entrepreneurial
development.

CO - 3 Describe project 1,4 1,2,4 U

identification process
and gain knowledge
on the legal
provisions available
for the protection of
business ideas in
India.
 CO - 4 Discuss the concept 1 1,2 U
of project formulation
and list out the
contents of a project
report.

CO - 5 Identify various 1 1,4 U

entrepreneurial
support programmes
in India

CO-PO-PSO Mapping – COURSE NAME- ENTREPRENEURSHIP DEVELOPMENT AND PROJECT

MANAGEMENT

PO1 PO PO3 PO4 PS0 PSO2 PSO3 PSO 4 PSO 5

2 1

CO1 1 1 -

CO2 2 2 -

CO3 2 2 2 1 2 -

CO4 2 2 2 -

CO5 1 1 1 -

AVG 1.6 2 1.6 1.5 1.5 -

CO

(-)No Justification (1) Slightly Justified (2) Moderately Justified (3) Substantially Justified
COURSE INFORMATION TECHNOLOGY FOR OFFICE
TITLE

COURSE COM02 – COM4CRP0419

CODE

COURSE Optional Core 2

NO.

CO No. Course Outcomes PO’s PSO’s Cognitive

Addressed Level
Addressed

Students will be able to:

CO - 1 To create documents with tables, 1,3 1 AP

images, hyperlinks and water marks
by using MS word package.

CO - 2 Explain the desktop publishing 1 1 U

process and the software and tools
used for desktop publishing.

CO - 3 To create workbooks, format text, 1,3 1 AP

add worksheets, organize data, and
create charts in MS Excel.

CO - 4 Formulate and analyse different 1,3 1 AP

mathematical and statistical
operations using the MS Office
Excel

CO - 5 Create presentations with images 1,3 1 AP

and videos, add basic objects and
design elements to presentations.

CO-PO-PSO Mapping – COURSE NAME_ INFORMATION TECHNOLOGY FOR OFFICE

 PO1 PO2 PO3 PO4 PS01 PSO2 PSO3 PSO 4

CO1 2 - 2 - 3 - - -

CO2 1 - 1 - 1 - - -

CO3 2 - 2 - 3 - -

CO4 2 - 2 - 3 - - -

CO5 2 - 2 - 3 - - -

AVG CO 1.8 - 1.8 - 2.6 - - -

SEMESTER V
COURSE TITLE COST ACCOUNTING – I
COURSE CODE COM01 – COM5CRT0119
COURSE NO. Core 16
CO Course Outcomes PO’s PSO’s Cognitive
No. Address Address Level
ed ed
The students will be able to
CO - 1 Summarize the cost concepts, methods and 1,3 1 U
techniques of cost accounting
CO - 2 Solve the various methods of pricing of 1,3 1,2,3 Ap
materials
CO - 3 Utilize knowledge on labour cost and 1,3 1,2,3 Ap
compute different methods of wage
payment
CO - 4 Construct primary and secondary 1,3 1,2,3 Ap
distribution summary and know the
various methods of absorption of
overheads.
CO - 5 Utilize the skills in preparing cost sheet, 1,3 1,2,3 Ap
tenders and quotations and reconciliation
of cost and financial statements

CO -PO-PSO Mapping - COURSE NAME : Cost Accounting - I

PO1 PO2 PO3 PO4 PS01 PSO2 PSO3 PSO4

CO1 1 - 1 - 1 1 1 -

CO2 2 - 2 - 2 1 1 -

CO3 2 - 2 - 2 2 1 -

CO4 2 - 2 - 2 2 1 -

CO5 2 - 2 - 2 2 2 -

AVG 1.8 - 1.8 - 1.8 1.6 1.2 -

CO

(-)No Justification (1) Slightly Justified (2) Moderately Justified (3) Substantially Justified
COURSE TITLE ENVIRONMENTAL MANAGEMENT AND HUMAN RIGHTS

COURSE CODE COM05 – COM5CRT0219

COURSE NO. Core 17
Course Outcomes PO’S PSO’s
Cognitive
CO No. Addressed Addresse
Level
d
Describe the concept of environmental
CO - 1 U
studies, its scope and importance. 1,3 1
Identify environmental issues and explain
CO - 2 1 U
the concept of sustainable development. 1,3,4
Enhance knowledge on recent
developments in the field of commerce 1,3
CO - 3 1 U
and management relating to the
environment.
Acquire knowledge about the Right to 1,3,4
CO - 4 1,4 U
Information Act 2005.
CO - 5 Explain various aspects of human rights. 1,3,4 1,4 U

CO -PO-PSO Mapping - COURSE NAME: ENVIRONMENTAL MANAGEMENT

AND HUMAN RIGHTS

PO1 PO2 PO3 PO4 PS01 PSO2 PSO3 PSO4

CO1 2 - 2 1 2 - - 1

CO2 2 - 2 2 2 - - 2

CO3 2 - 2 1 2 - - 2

CO4 2 2 2 2 2 - - 2

CO5 2 - 2 2 2 - - 2

AVG 2 2 2 1.6 2 - - 1.8

CO

(-)No Justification (1) Slightly Justified (2) Moderately Justified (3) Substantially Justifie
COURSE TITLE FINANCIAL MANAGEMENT
COURSE CODE COM01 – COM5CRT0319
COURSE NO. Core 18
CO Course Outcomes PO’s PSO’s Cognitive
No. Address Address Level
ed ed
The students will be able to
CO - 1 Explain the concept of financial 1,3 1 U
management, the meaning of finance, and
the objectives of financial management.
CO - 2 Evaluate the cost of capital, EBIT-EPS 1,3 1,2,3 Ap
analysis and various leverages.
CO - 3 Evaluate the various capital budgeting 1,3 1,2,3 Ap
techniques that will help them in making
investment decisions.
CO - 4 Estimate working capital and interpret the 1,3 1,2,3 Ap
concept of working capital management.
CO - 5 Describe the various concepts involved in 1,3 1,2 U
dividend decisions including dividends,
dividend policy, and payout ratios.

CO-PO-PSO Mapping – COURSE NAME_ FINANCIAL MANAGEMENT

PO1 PO2 PO3 PO4 PS01 PSO2 PSO3 PSO 4

CO1 1 - 1 - 1 1 1 -

CO2 2 - 2 - 2 1 1 -

CO3 2 - 2 - 2 2 1 -

CO4 2 - 2 - 2 2 1 -

CO5 2 - 2 - 1 1 - -
AVG 1.8 - 2 - 1.6 1.4 1 -
CO

(-)No Justification (1) Slightly Justified (2) Moderately Justified (3) Substantially
Justified

COURSE TITLE COMPUTERISED ACCOUNTING (THEORY)

COURSE CODE COM02 – COM5CRT0519
COURSE NO. Optional Core 3
CO No. Course Outcomes PO’s PSO’s Cognitive
Addressed Addressed Level
Students will be able to:
CO - 1 To distinguish between 1 1,2,3 U
computerised accounting and the
manual accounting
CO - 2 To make use of tally software for 1,3 1,2,3 Ap
doing accounting problems.
CO - 3 To make use of tally software for 1,3 1,2,3 Ap
doing accounting problems with
inventory management
CO - 4 To combine accounts and all tax 1,3,4 1,3,4 Ap
related aspects to the accounting
problem using tally software
CO - 5 To integrate employee 1,3 1,2,3 Ap
management in the accounts with
the help of tally software.

CO-PO-PSO Mapping – COURSE NAME_ COMPUTERISED ACCOUNTING

PO1 PO2 PO3 PO4 PS01 PSO2 PSO3 PSO4

CO1 2 - - - 2 2 1 -

CO2 2 - 2 - 2 2 3 -

CO3 2 - 1 - 2 2 3 -

CO4 2 - 2 2 2 - 3 2

CO5 2 - 1 - 2 2 3 -
AVG CO 2 - 1.75 2 2 2 2.6 2

(-)No Justification (1) Slightly Justified (2) Moderately Justified (3) Substantially Justified

COURSE TITLE FUNDAMENTALS OF BANKING AND INSURANCE

COURSE CODE COM05 – COM5COT0319
COURSE NO. Open Course
Course Outcomes PO’s PSO’s Cognitive
CO No.
Addressed Addressed Level
Students will be able to understand
the concept and evolution of the
CO - 1 Indian Banking System and the basic 1 1 U
functions of Commercial banks and
the Reserve Bank of India.
Students will be able to gain
knowledge on the applicability of the 1,3,4
CO - 2 1,4 U
E-banking facilities provided by
commercial banks.
Make students interpret the
relationship between a banker and 1,3
his customer and help them
CO - 3 1 U
understand the basic functions
behind using a cheque and the
principle of crossing a cheque.
Students will get an overview of the
CO - 4 introduction of insurance and its 1,4 1,4 U
basic principles.
Help students list out the various
CO - 5 types of life insurance plans and 1 1 U
general insurance policies.

CO-PO-PSO Mapping – COURSE NAME_ FUNDAMENTALS OF BANKING AND INSURANCE

PO1 PO2 PO3 PO4 PS01 PSO2 PSO3 PSO 4

CO1 2 - - - 2 - - -

CO2 2 - 2 2 2 - - 2

CO3 2 - 2 1 2 - - -
 CO4 2 - - 2 2 - - 2

CO5 2 - 1 - 2 - - -

AVG CO 2 1.6 1.6 2 - - 2

(-)No Justification (1) Slightly Justified (2) Moderately Justified (3) Substantially Justified

SEMESTER VI
COURSE TITLE COST ACCOUNTING – II
COURSE CODE COM01 – COM6CRT0119
COURSE NO. Core 20
CO Course Outcomes PO, PSO’s Cognitive
No. Addresse Addres Level
d sed
The students will be able to
CO - 1 Utilize different methods and techniques 1,3 1,2,3 Ap
of costing
CO - 2 Illustrate specific order costing and its 1,3 1,2,3 Ap
application in various industries
CO - 3 Solve the methods and techniques 1,3 1,2,3 Ap
applicable for different types of industries
using process costing.
CO - 4 Develop skills in preparing various types 1,3 1,2,3 Ap
of budgets and notify the students with the
steps involved in budgetary control
CO - 5 Make use of the technique of marginal 1,3 1,2,3 Ap
costs and its application in decision
making .

CO -PO-PSO Mapping - COURSE NAME : Cost Accounting - II

PO1 PO2 PO3 PO4 PS01 PSO2 PSO3 PSO4

CO1 2 - 2 - 2 2 2 -

CO2 1 - 1 - 2 1 1 -

CO3 2 - 1 - 2 2 1 -
CO4 2 - 2 - 2 2 2 -

CO5 2 - 2 - 2 2 2 -

AVG 1.8 - 1.6 - 2 1.8 1.6 -

CO

(-)No Justification (1) Slightly Justified (2) Moderately Justified (3) Substantially Justified

COURSE TITLE BUSINESS RESEARCH

COURSE CODE COM02 – COM6CRT0219
COURSE NO. Core 21
Course Outcomes PO’S PSO’s
Cognitive
CO No. Addressed Addresse
Level
d
Students will be able to:
Acquire basic knowledge about research
CO - 1 1 U
and identify various types of research. 1,3
Identify the techniques of defining research
CO - 2 problems and formulation of research 1,3 1,2,3 U
design.
Apply the different methods of data
CO - 3 1,2 AP
collection and analyse the data. 1,2,3
Demonstrate the usage of variables and
CO - 4 scales and their practical implications in 1,3 U
1
research proposals.
Familiarize the concept of Plagiarism and
CO - 5 1,4 U
write a research report. 1,,4

CO -PO-PSO Mapping - COURSE NAME : BUSINESS RESEARCH

PO1 PO2 PO3 PO4 PS01 PSO2 PSO3 PSO4

CO1 2 - - - 2 - - -
CO2 2 - - - 2 2 2 -

CO3 2 2 1 2 2 2 - 2

CO4 2 1 2 - 2 2 -

CO5 2 2 - 2 2 1 - 2

AVG 2 1.6 1.5 2 2 1.7 2 2

CO

COURSE TITLE AUDITING AND ASSURANCE

COURSE CODE COM01 – COM6CRT0319
COURSE NO. Core 22
CO Course Outcomes PO’s PSO’s Cognitive
No. Address Address Level
ed ed
At the end of the course, the students will
be able to
CO - 1 Specify the various auditing practices in 1 1 U
common.
CO - 2 Recognize the significance of auditing 1, 3 & 4 1, 2 & 4 U
practices in the business field.
CO - 3 Link the auditing practices with business 1, 3 & 4 1, 2 & 4 Ap
activities focusing more on business
transparency and effectiveness.
CO - 4 Analyse the various legal frameworks 4 4 An
covered under the auditing area and its
related process.
CO - 5 Explain significance of audit report and 1,3 & 4 1, 2 & 4 U
the audit reporting procedure by the
auditor.

CO -PO-PSO Mapping - COURSE NAME : AUDITING AND ASSURANCE

PO1 PO2 PO3 PO4 PS01 PSO2 PSO3 PSO4

CO1 1 - - - 2 - - -

CO2 1 - 1 2 2 1 - 2

CO3 1 - 1 2 2 1 - 2

CO4 - - - 2 - - - 2

CO5 1 - 1 2 2 1 - 2

AVG 1 - 1 2 2 1 - 2
CO

(-)No Justification (1) Slightly Justified (2) Moderately Justified (3) Substantially Justified

COURSE TITLE MANAGEMENT ACCOUNTING

COURSE CODE COM01 – COM6CRT0419
COURSE NO. Core 23
CO Course Outcomes PO’s PSO’s Cognitive
No. Address Address Level
ed ed
The students will be able to
CO - 1 Elucidate the meaning and nature of
Management Accounting and how it is 1,3 1 U
differentiated from financial and cost
accounting and identify the tools of
Management Accounting.

CO - 2 Explain the concept of financial statement

analysis and be able to prepare 1, 3 1,2,3 Ap
Comparative statements, Common size
statements, Trend Analysis and make
inferences.

CO - 3 Make use of ratio analysis to take timely

and effective decisions and to arrive at 1,3 1,2,3 Ap
conclusions.

CO - 4 Develop skills in preparing fund flow

statement and will be capable of valuable 1,3 1,2,3 Ap
recommendations.

CO - 5 Develop skills in preparing cash flow

statement and will be capable of valid 1,3 1,2,3 Ap
suggestions.
CO -PO-PSO Mapping - COURSE NAME : MANAGEMENT ACCOUNTING

PO PO2 PO3 PO4 PS0 PSO2 PSO3 PSO4 PSO5

1 1

CO1 1 - 1 - 1 - - - -

CO2 2 - 1 - 2 1 1 - -

CO3 3 - 2 - 3 2 2 - -

CO4 2 - 2 - 2 2 1 - -

CO5 2 - 2 - 2 2 1 - -

AVG 2 - 1.6 - 2 1.75 1.25 - -

CO

(-)No Justification (1) Slightly Justified (2) Moderately Justified (3) Substantially Justified

COURSE TITLE SOFTWARE FOR BUSINESS RESEARCH

(THEORY)

COURSE CODE COM02 – COM6CRT0619

COURSE NO. Optional Core 4

CO No. Course Outcomes PO’s PSO’s Cognitive

Addressed Level
 Addressed

Students will be able to:

CO - 1 Explain the concept of data

processing.
1,3 1 U

CO - 2 Explain SPSS software, its tools

and basic functions.
1,3 1 U

CO - 3 To conduct descriptive and basic

inferential statistical analysis by
using SPSS analysis tools. 1,3 1 AP

CO - 4 To design business letters,

programme charts, notices by using
LibreOffice writer.

1,3 1 AP

CO - 5 To formulate and analyse different

mathematical and statistical
operations using the LibreOffice 1,3 1 AP
Calc.

PO1 PO2 PO3 PO4 PS01 PSO2 PSO3 PSO 4

CO1 2 - 2 - 1 - - -
 CO2 2 - 2 - 2 - - -

CO3 2 - 2 - 3 - - -

CO4 2 - 2 - 3 - - -

CO5 2 - 2 - 3 - - -

AVG CO 2 - 2 2.4 - - -

(-)No Justification (1) Slightly Justified (2) Moderately Justified (3) Substantially Justified