1. ADVANCED CORPORATE ACCOUNTING

Course Outcomes:

CO1. Apply the various accounting standards in the preparation of Financial Statements of Companies.

CO2.Prepare Financial Statements as per Part I Schedule III Division I of the Companies Act 2013.CO3.Demonstrate knowledge about the conceptual frame work of IFRS and Ind AS in the preparation of financial statements.

CO4. Prepare Financial Statements as per Part I Schedule III Division II of the Companies Act 2013.

CO5. Apply the concept of Human Resource accounting in the accounting process.

2. ENTERPRISES, INNOVATIONS AND SMALL BUSINESS MANAGEMENT

CO1. Develop the concepts and framework of small business enterprise.

CO2. Compose managerial training aspects of small business.

CO3. Apply theoretical knowledge in setting up and management of small businesses.

CO4. Formulate and implement strategies for sustained growth of small businesses

CO5. Design innovative business models on existing and emerging business areas

3.HUMAN RESOURCE MANAGEMENT

CO1. Analyse the nature, scope and objectives of HRM and also to assess the skills for HR professionals.

CO2. Apply scientific techniques for planning, recruitment, selection and training human resource.

CO3. Demonstrate knowledge about theories of motivation and ability to employ appropriate methods        of performance appraisal in business organizations.

CO4. Assess and evaluate different leadership styles and theories.

CO5. Identify the importance of discipline in an organization and analyze causes of stress and suggest techniques for management of stress.

4. RESEARCH METHODOLOGY

CO1. Describe the concepts, methods and process of scientific enquiry for the creation of knowledge and development of theory

CO2. Identify research problems and prepare research proposal/synopsis

CO3. Evaluate different research designs and choose one which is best suited to the type of problem under study

CO4. Create a suitable data collection instrument, collect the data and analyse it by using appropriate statistical tools.

CO5. Prepare a research report in a standard format

      5. QUANTITATIVE TECHNIQUES

CO1. Describe the basic concepts and uses of quantitative techniques in reporting and decision making in business.

CO2. Compute and analyze the concepts of normal distributions with real data.

CO3 Apply the sampling techniques for sample selection and calculate the accuracy of the selected data by using parametric tests.

CO4. Calculate the consistency and independence of sample data by using non parametric test

CO5. Apply the statistical control charts for quality control.

ADVANCED FINANCIAL ACCOUNTING

CO1. Apply the usage of double account system in public utility concerns such as water, gas, electricity

CO2. Illustrate the recognition requirements of As per AS 21– consolidated financial statements- on acquisition of Parent -Subsidiary.

CO3. Identify the recognition requirements of IND AS 103 – Business Combinations – Amalgamation..

CO4. Prepare and present the consolidated financial statement as per Ind AS 110 on acquisition of Parent -Subsidiary

CO5. Identify the procedure and evidence and ethics that relate to forensic accounting, investigate and discover fraud and other improper accounting activities.

CORPORATE STRATEGIC MANAGEMENT

CO1. Appreciate the basic concepts, methods and process of Strategic Management and Analyze strategic decision in the corporate undertaking.

CO2. Evaluate strategic intent in corporate-level decision making.

CO3. Design appropriate business strategies in response to the dynamic business environment

CO4.Illustrate strategic implementation in the corporate companies.

CO5. Assess the concept of strategic evaluation and control methods and apply it in the business scenario.

PRACTICES OF MANAGEMENT AND ORGANISATIONAL BEHAVIOUR

CO1. Explain the history and evolution of management concepts and thoughts and solve corporate problems by applying management principles.

CO2. Apply the principles of MBO in contemporary business scenario.

CO3. Distinguish between various types of organizational structures and design organizational structure according to the nature of business.

CO4. Apply the knowledge about theories of Organisational Behaviour in contemporary business environment.

 CO5. Use knowledge about the concept of organizational change and to initiate change in an organization. 

FINANCIAL MANAGEMENT PRINCIPLES AND STRATEGIES

CO1. Understand the objectives, scope of financial management and apply the time value concept of money and the concept of cost of capital in financial decision making.

CO2. Design optimum capital structure by evaluating the cost of each components of capital and also various theories of capital structure.

CO3.Analyse the necessity, determinants and components of working capital particularly cash management and ability to estimate working capital requirements. 

CO4.Demonstrate an understanding of various inventory and receivables management techniques and ability to apply those techniques in managing inventory and receivables.

CO5.Evaluate various theories of dividend and apply them to determine the optimum dividend payout for the purpose of appropriate dividend decisions.

OPERATIONS RESEARCH

CO1. Impart knowledge in concepts, tools and models of operations research.

CO2. Apply and solve real world problems using linear programing models.

CO3. Demonstrate the usage of transportation and assignment models for decision making.

CO4. Formulate appropriate strategies using decision theory, game theory and replacement theory under different situations.

O5. Applying CPM and PERT techniques to plan, schedule and control project activities.

RESEARCH PROJECT REPORT AND VIVA VOCE

CO1. Demonstrate practical knowledge in identifying scientific research problems and framing of research designs.

CO2. Able to apply statistical tools for collecting, analyzing, and interpreting research data and other financial information.

CO3. Able to prepare a research project report with proper organization of materials in a standard format.

CO4. Demonstrate an ability to present and defend the research project work through an oral presentation Criteria for evaluation of Project and viva Voce.

CORPORATE GOVERNANCE

CO1. Evaluate the current system of corporate governance prevailing on the basis of various theories and models of and recommendations made by committees on corporate governance

CO2. Explain corporate governance regulations

CO3. Examine the methods and systems to achieve corporate excellence

CO4. Justify the importance of business ethics

CO5. Construct a business model that build corporate image

BUSINESS ENVIRONMENT

CO1. Describe the concept of business environment and the regulatory framework Appraise the contemporary world economic order.

CO2. Evaluate the political and legal environment of business.

CO3. Assess socio-cultural environment, business ethics and CSR

CO4. Evaluate the impact of international treaties and agreements on business environment India.

DIRECT TAXES – LAW AND PRACTICE

CO1. Able to understand the Income Tax system in India and basic concepts

CO2. Able to compute income under various heads

CO3. Demonstrate the knowledge about the provisions of the Income Tax Act in tax planning for head- wise incomes.

CO4. Apply rules regarding clubbing of income and set off and carry forward of losses

CO5. Able to compute the Gross Total Income of an assessee.

FINANCIAL ANALYSIS AND REPORTING

CO1. Identify accounting information and tools for business decision making.

CO2. Compute and interpret different ratios for business decision making.

CO3. Prepare and present fund flow statement.

CO4. Prepare and present cash flow statement

CO5. Prepare report on financial state of affairs to the stakeholders

SECURITY ANALYSIS AND PORTFOLIO MANAGEMENT

CO1. Evaluate various investment avenues

CO2. Carry out a fundamental analysis of to determine the intrinsic value of securities.

CO3. Employ technical analysis to predict future price movements of securities.

CO4. Develop and analyse different portfolios.

CO5. Evaluate and revise the portfolios.

ADVANCED COST ACCOUNTING

CO1.Apply principles of marginal costing for business decision making.

CO2.Apply the technique of standard costing for cost control.

CO3. Prepare budgets to monitor and evaluate financial performance.

CO4.Apply the concept of activity based costing for decision making.

CO5.Assess contemporary Issues and recent developments in cost accounting

TAXATION – ASSESSMENT & PROCEDURES

CO1. Apply the provisions of the Income Tax Act regarding deductions from gross total income in reducing the tax liability.

CO2.Competency to compute taxable income and tax liability of individuals, firms, Association of Persons and Body of Individuals and companies in accordance with the provision of the Income Tax Act.

CO3.Knowledge about different types of income tax return and assessment ability to file return of income of individuals.

CO4.Knowledge about the Income Tax regime in India and provisions of the Income Tax Act regarding modes of payment of tax.

CO5. Awareness about the provisions of the Income Tax Act regarding survey, search and seizure, offences and penalties etc.

GOODS AND SERVICES TAX

CO1. Understand the fundamental principles and rationale of indirect tax system with special reference to GST.

CO2. Know the “place of supply rules” and applicability of the same under GST

CO3.  Getting familiar with the technology and the flow of return filing under GST

CO4. Compute the assessable value of transactions related to goods and services.

CO5. File GST returns.

FINANCIAL DERIVATIVES AND RISK MANAGEMENT

CO1. Assess different types of risks and identify derivatives instrument for hedging risk

CO2. Apply hedging techniques using derivatives instruments

CO3. Calculate price of futures contract by using different pricing models

CO4. Use different pricing models to compute the value of options.

CO5. Apply swaps to exploit comparative advantage to obtain low cost borrowing.

INTERNATIONAL FINANCE AND BUSINESS

CO1. Identify and assess the significance of and issues related to international finance and liquidity.

CO2.Evaluate the contemporary international trade scenario and foreign exchange activities

CO3.Evaluate theories of international business

CO4. Achieve high level knowledge about various aspects of international monetary system.

CO.5 Gain the capacity to evaluate contemporary international trade treaties