BACHELOR OF COMMERCE - B.COM.

Course Outcome

Course  CodeCourse  NameCourse Outcome
 SEM I 
CC 1General ManagementTo acquaint students with the important aspects of management
CC 2Financial AccountingTo acquaint the students on the practical aspects of single entry and depreciation accounting.To familiarize the students with advanced accounting procedures for equity and preferenceshares
CC 3

Micro Economics

1. To acquaint the students with the concepts of microeconomics dealing with Consumer demand and consumer behavior.2. To make the student understand the supply side of the market through the production and cost behavior of firms.3. To make the student understand different types of market and levels of competitionprevailing in the market4. To familiarize the students with different types of market imperfections and strategies adopted by firms in the imperfect market.
(CC 4)Commercial Arithmetic’s – I.To provide basic knowledge of mathematics and its applications in the field of commerce and industry.To acquaint the students with wide ranging applications of mathematical techniques to commerce, economics and practical situations.
AECC 1Spoken English1. To listen to, understand and convey information2. To listen to and respond appropriately to the contributions of others3. To understand, order and present facts, ideas and opinions4. To articulate experience and express what is thought, felt and imagined5. To communicate clearly and fluently6. To use grammatically correct language7. To use register appropriate to audience and context.
AECC  2ENVIRONMENTAL STUIDESThe  course  envisages  that  all the  under graduates  coming  out  of our  university  system  are  aware  of our  national  resources , ecosystems  and their  linkages to society, livelihood, environment  and  conservation  .This  theortical  learning  shall be  supported  by the  actual  field  visits.,
GE  1COMPUTER  APPLICATIONUnderstand the fundamentals of Information Technology and provide insights intoDominant IT Applications and emerging IT Technologies.
GE 1Banking ITo acquaint students with basics of banking and structure of banking business in India
GE 1Marketing ManagementTo introduce the students to the basics of marketing management.
GE 1Business Ethics, Corporate Governance and Corporate Social ResponsibilityTo familiarize the students with concept of business ethics, corporate governanceand corporate social responsibility
 SEM II   
(CC 5)Introduction to Marketing To develop an understanding of the marketing environment and relevant decisions
(CC 6)Financial Statement Analysis & InterpretationTo develop skills in students to analyze and interpret financial statements from viewpoint of liquidity,    solvency, profitability and cash flow of entities and apply the same for decision making.
(CC 7)Managerial Economics The basic objective of this course is to familiarize the students with the approach,concepts and advanced techniques of managerial economics that are applied in business deecision making.
(CC 8)Commercial Arithmetic – II 
 (AECC 3)Business Communication

Communication skills have emerged as the most powerful set of skills to possess for accelerating one’s career trajectory and for enhancing the quality of life of people in modern times. In a competitive world where efficiency and effectiveness do matter, it is imperative that students learn these skills.This Course of Modern Business Skills in Business Communication integrates spoken, written,visual and written communication situations and strategies – the way communication actually occurs in a dynamic workplace. Some of the course objectives are:

To increase students confidence and ability to communicate orally while using technology.To improve collaboration and communication skills of students.

To enhance multimedia literacy skills of students.

To build relationships and establish their online social presence

AECC-4ENVIRONMENTAL STUDIES-II 
GE 2COMPUTER  APPLICATION -IITo understand the basics of cyber space and accompanying cyber threats and provide the foundation for preparing, detecting and protecting against cyber threats and challenges.
 (GE 2)Banking IITo provide an insight to banker-customer relationship, banking technology, bank financials and regulations.
(GE 2)Services Marketing – I To familiarize the students with the concepts and processes in Services Marketing.
(GE 2)Tourism and Hospitality ManagementObjective: To acquaint the students with the fundamentals of tourism and hospitality management.
 SEM III  
CC 9Business Finance 
CC 10Fundamentals of Cost AccountingTo familiarize students to elements and methods of cost accounting
CC 11 Entrepreneurship DevelopmentTo motivate the students to be self-employed. From the syllabus they will get theoretical knowledge on how to start an enterprise of their own. Practical knowledge can be obtained through assignments like writing a project report to obtain finance or interviewing existing entrepreneurs.
SEC 1Business Laws (With practical component)To impart basic knowledge of the important business legislations.
SEC 2Computer Application for Business-ITo provide advanced computer skills and knowledge for commerce studentsTo enhance the students’ understanding of usefulness of information technology tools forbusiness operationsTo become familiar with the processes needed to develop, report, and analyze businessdataTo learn how to use and apply Excel and Excel add-ins to solve business problemsTheory:
GE 3 Business Statistics– I 
GE 3Business Environment –ITo familiarize students about different aspects of business environment and its impact on business activities.
GE  3Retail ManagementTo acquaint students with the basic concepts of retailing and its application in current marketing scenario.
GE 3Indian Capital MarketsTo provide a comprehensive understanding of various operations, issues anddevelopments in Indian capital markets
GE 4Economics of Resources1.To familiarize the students with concepts and issues in the realm environmental economics and sustainable development.2. To introduce the students to economics of resources and their use against the background ofgrowing global concerns over the future of the world economy due to the rapid depletion ofnatural resources3. To help the students understand the significance of the management of environment and resources for business.4. To introduce the students to the economics of human resource development
GE  4Environmental  Ethics 
 SEM IV  
CC12FUNDAMENTALS OF INVESTMENTTo familiarize the students with different investment alternatives, introduce them to the framework of their analysis and valuation and highlight the role of investor protection.
CC13Income TaxTo provide basic knowledge of concepts, principles and provisions ofIncome-tax Act, 1961 and the relevant Rules
CC14Accounting For Service OrganizationsTo familiarize the students with practical aspects of accounting forservice organizations such as banks, general insurance companies, underwritersand hotels
SEC 2Companies Act and IPR LawsTo impart basic knowledge of the provisions of the Companies Act 2013, The PatentsAct, 1970, Indian Copyright Act, 1957, The Trademarks Act, 1999 and The Designs Act, 2000.
SEC 2Computer Application for Business-IITo familiarize the student with various applications of Information and Communicationtechnologies in businessTo enable the student to become familiar with the mechanism for conductingbusiness transactions through electronic meansTo provide skills and knowledge to create a maintain a website for business
GE 5Business Statistics – II 
GE 5Business Environment –IITo introduce the students to elements and composition of economic, legal and international environment of business and also aims to bring about awareness of business environment in Goa.
GE 5Financial ServicesTo develop an understanding of salient features and mechanisms of important financial services and recent developments and issues in Indian financial services sector.
GE 5E-Commerce and E-AccountingTo familiarize the students with concepts and practical aspects of e-commerce and e-accounting.
GE 6INDIAN ECONOMY1. To enable the students to grasp the current economic problems in India.2. To highlight the important economic sectors and challenges faced by them in the recent years.3. To acquaint students with the major policy regimes of government to resolve problems in agriculture, industry and service sector of India.4. To enable students to understand the change in policy focus from central planning to processof market integration of the Indian Economy with other markets in the world
GE 6ENVIRMENTAL ETHICS 
  SEM  V  
 INTERNATIONAL  ECONOMICSTo enable students understand the role of international trade and investment in economic growth and development; to acquaint students with the various macroeconomic variables that are of significance in an open economy; to help students understand economic trends in the global economy
 ENTERPRENEURSHIP  MANAGEMENTTo motivate the students to be self-employed. From the syllabus they will get theoretical knowledge on how to start an enterprise of their own. Practical knowledge can be obtained through assignments like writing a project report to obtain finance or interviewing existing entrepreneurs.
 Industrial ManagementTo acquaint the students with knowledge about industrial management, industrial productivity and total quality management
 ADVANCED ACCOUNTING 
 Income Tax, Service Tax and Goa Value Added TaxTo provide an insight into main provisions of the Income Tax Act, 1961 applicable to the ‘assessment year’ which shall be same as the ‘academic year’ (e.g. for academic year 2013-14 the assessment year shall be 2013-14), and to impart some basic knowledge about the Service Tax as amended by the current Finance Act up to June 30 of the academic year.
 Auditing –IThe course aims at imparting knowledge about the principles, methods, techniques of auditing and their applications to understand the objective and concepts of auditing to gain working knowledge of generally accepted auditing procedures and of techniques and skills.
 Cost-METHODS OF COSTINGTo provide basic conceptual & working knowledge of various methods of cost accounting
 Cost-TECHNIQUES  OF COSTINGTo provide in-depth study of techniques of costing.
 COST & MANAGEMENT  AUDITTo provide in-depth study of the body of knowledge comprising of the techniques and methods of planning and execute a cost and management audit assignment.
 BM-SERVICE  MARKETING-ITo familiarize students to basic concepts in Services Marketing and develop knowledge and understanding of key services in the service sector.
 FINANCIAL  MANAGEMENTTo familiarize the students with concepts, role and techniques of financial management in firms and provide an insight into various decisions in management of corporate finance.
 STRATEGIC  MANAGEMNTThis paper aims at enabling students to learn about the basics of Strategic Management and to enlighten them with various strategies employed by the business firms to have a competitive advantage in the highly competitive and globalized business environment.
 SEM VI  
 HUMAN  RESOURCE  MANAGEMENTIt makes an attempt to knead all aspects of HRM to enable the students comprehend the key and vital issues of HRM in a dynamic environment.
 ISSUES  OF  INDIAN  ECONOMYTo acquaint students with the current status of the Indian economy in respect of established macroeconomic indicators; to help students appreciate the various sectoral and developmental issues facing the Indian economy
 ENTREPREURSHIP  DEVELOPMENT 
 ADVANCED  ACOOUNTINGTo develop accounting skills in students to for preparation of financial statements of limited companies and for accounting of transactions in the special circumstances of internal and external reconstruction, redemption debentures and valuation of goodwill and  shares.
 INCOME  TAX, SERVICE  TAX & GOA  VAT –IITo provide an insight into some more provisions of the Income Tax Act, 1961 as applicable to the ‘assessment year’ which shall be same as the ‘academic year’, and some basic provisions of the Goa Value Added Tax Act, 2005 applicable to the current financial year, as amended up to November 30 of the academic year.
 AUDITING -II 
 INCOME TAXTo provide basic conceptual & working knowledge of Income tax
 CMA-TECHNIQUES  OF COSTINGTo provide in- depth study of Techniques of Costing
 COST AND MANAGEMENT AUDITTo provide in-depth study of the body of knowledge comprising of the techniques and methods of planning and execute a cost and management audit assignment.
 MARKETING  OF SERVICE 
 FINANCIAL MANAGEMNT 
 STRATEGIC  MANAGEMENT 

 BACHELOR OF COMMERCE SYLLABUS FOR B.COM DEGREE PROGRAM UNDER CBCS w.e.f. 2017-18

 B.COM. (GENERAL) COURSE STRUCTURE

SEMESTER - I

Category Paper Credits
CC1  General Management 4
CC2  Financial Accounting 4
CC3  Micro Economics 4
CC4 Commercial Arithmetic I 4
AECC1 Spoken English 4
AECC2 Environmental Studies I 2
GE1 Generic Elective (Any One to be selected) 4
1. Computer Application I
2. Banking
3. Business Ethics, Corporate Governance and Corporate Social Responsibility
4. Marketing Management

SEMESTER - II

Category Paper Credits
CC5 Introduction to Marketing 4
CC6  Financial Statement Analysis & Interpretation 4
CC7  Managerial Economics 4
CC8  Commercial Arithmetic II 4
AECC3  Business Communication 4
AECC4 Environmental Studies II 2
GE12 Generic Elective (Any One to be selected) 4
1. Computer Application
2. Banking
3. Service Marketing
4. Tourism & Hospitality Management

SEMESTER - III

Category Paper Credits
CC9 Business Finance 4
CC10 Fundamentals of Cost Accounting 4
CC11 Entrepreneurship Development 4
SEC1  Business Law (with practical component) / Computer Applications for Business I 4
GE3  Generic Elective (Any One to be selected) 4
1. Business Statistics
2. Business Environment
3. Retail Management
4. Indian Capital Markets
GE4 Economics of Resources/ Any Other 4

SEMESTER - IV

Category Paper Credits
CC12 Fundamentals of Investment 4
CC13  Income Tax 4
CC14 Accounting for Service organizations 4
SEC2 Companies Act and IPR Laws (with practical component)/Computer Applications for Business II 4
GE5 Generic Elective (Any One to be selected) 4
1. Business Statistics
2. Business Environment
3. Financial Services
4. E-Commerce & E-Accounting
GE6 Indian Economy 4