Commerce

CO1: To impart knowledge of theory of Probability and Probability Distribution. CO2: To understand the statistical decision theory. CO3: To discern the sampling distribution and estimation. CO4: To examine general methodology of Hypothesis testing. CO5: Assess the analysis of variance and Non-parametric Tests.

CO1: To understand the nature and functions of Management Accounting. CO2: To Learn about Activity Based Costing. CO3: To examine the variable and absorption costing. CO4: To discuss about managerial decision making. CO5: To discern about the Responsibility Accounting and Divisional Performance Measurement.

CO1: To know basic introduction of financial planning. CO2: To understand the types of Investment Environment. CO3: To discuss about the return risk assessment. CO4: To discern about personal financial planning and process. CO5: To recognize the credit planning and retirement planning.

CO1: Understand the role of communication in personal & professional success. CO2: Prepare and present messages with a specific intent. CO3: Will develop knowledge, skills, and judgment around human communication that facilitate their ability to work collaboratively with others. CO4: Will learn etiquettes and gestures for business purpose. CO5: Will have a practical knowledge of employability quotient.

CO1: Understand the concept of organizational behavior. CO2: Strengthen the foundations of individual behavior with an understanding of human personality, perception, leading and emotions. CO3: Understand the process of leadership. CO4: Understand the behavioral approach to Managerial decision-making. CO5: Develop an understanding of teams and groups in organizations.

CO1: To understand the fundamental of decision making. CO2: To acquainted with the concepts of linear programming and Sensitivity analysis. CO3: To discuss about the transportation, assignment and trans-shipment. CO4: To examine the concepts of inventory management. CO5: To assess the concepts and application of PERT and CPM techniques.

CO1: Explain the concept of fundamental financial concepts, especially time value of money. CO2: Apply capital budgeting projects using traditional methods. CO3: Analyze the main ways of raising capital and their respective advantages and disadvantages in different circumstances. CO4: Integrate the concept and apply the financial concepts to calculate ratios and do the capital budgeting.

CO1: To have knowledge of law relating to transfer of property. CO2: To understand the general concept relating to registration of societies. CO3: Discern the concept and development of intellectual property law in India. CO4: Get acquainted with law relating to competition and consumer protection. CO5: Assess the law relating to Right to Information Act, 2005.

CO1: Explain the concepts in international business with respect to foreign trade/ international business. CO2: Apply the current business phenomenon and to evaluate the global business environment in terms of economic, social and legal aspects. CO3: Analyze the principle of international business and strategies adopted by firms to expand globally. CO4: Understand exchange rate determination. CO5: Integrate concept in international business concepts with functioning of global trade.

CO1: Understand basic about marketing and modern marketing concept. CO2: Develop and understanding of product and pricing decisions. CO3: Students understand channel management of distributors and retailing strategies. CO4: Understand communication mix elements in marketing. CO5: Understand recent trance in marketing.

CO1: Understand the concept and role of strategy. CO2: Learn about the environmental scanning techniques. CO3: Comprehend about the strategic options at business level. CO4: Recognize about the Situation Specific Strategies. CO5: Interpret the strategy implementation and control.

CO1: Understand about the basics of research. CO2: Learn various kinds of research design. CO3: Interpret about the measurement and scaling techniques. CO4: Comprehend about the methods of data collection. CO5: Discern about the interpretation of data and report writing.

CO1: To acquainted with Introduction and benefit principle of Taxation. CO2: To discuss about the methods to alleviate international tax duplication. CO3: To discern about tax incidence and tax evasion in India. CO4: To get knowledge about the Constitutional Provisions Pertaining to Taxes. CO5: Assess the tax Reforms in Direct and Indirect Taxes.

CO1: Understand the origin and growth of company law. CO2: Familiar with Companies and its formation. CO3: Get knowledge about management and control of companies such as appointment, managerial remuneration. CO4: Discern about accounts and audit. CO5: Study related to functions and powers of SEBI in relation to securities markets.

CO1: Develop an understanding of accounting for cost Management and SCM. CO2: Develop an understanding life cycle costing, ABC and target costing. CO3: Prepare reporting quality cost. CO4: Understand pricing strategies. CO5: Prepare business process Re-engineering.

CO1: Knowledge about the concept of business ethics. CO2: Understand about the conceptual framework of corporate governance. CO3: Learning about the corporate management. CO4: Recognize about the role and functions of Board Committees. CO5: : Explain about the major corporate failures.

CO1: Knowledge related with the entrepreneur & entrepreneurship process. CO2: Understand about creating entrepreneurial venture. CO3: Learning about the functional and marketing plan. CO4: Explain about sources of finance. CO5: Discern about enterprise management.

CO1: Understand the introduction of Tax Planning. CO2: Acquainted with the Assessment of companies. CO3: Discuss the Tax Planning and Specific Management Decisions. CO4: Discern Tax Planning and Financial Management Decisions CO5: Get knowledge of business Reorganization.

CO1: Become familiar with Employees Provident fund and schemes. CO2: Understand the Employees state Insurance Act 1948. CO3: Gain knowledge about Factories Act 1948. CO4: Discern about the topic Industrial Disputes Act 1947. CO5: Discuss about Trade Unions act 1926.

CO1: Get acquainted with Accounting theory and Accounting Principles. CO2: Knowledge of various concepts of Income measurement. CO3: Understand the nature and benefits of financial reporting. CO4: Discuss an issue in corporate financial reporting. CO5: Assess the human resource accounting and social reporting.

CO1: Demonstrate how management principles are used to solve practical business Problems. CO2: Compare and contrast different management theories and their effectiveness in various organizational contexts. CO3: Design a management strategy for a hypothetical or real organization using a mix of management theories and practices. CO4: Propose innovative management solutions to enhance efficiency and effectiveness in given business scenarios. CO5: Assess the impact of change management and CSR in business

CO1: Understand and explain the basic concepts, needs, and functions of accounting, including the accounting process and system. CO2: Record business transactions accurately in journals and ledgers, and prepare trial balances while applying accounting principles. CO3: Prepare final accounts for sole proprietorship firms and interpret their financial implications. CO4: Explain the structure of corporate financial statements and prepare company accounts incompliance. CO5: Demonstrate an understanding of green accounting and sustainability reporting, including IFRS sustainability disclosure standards.

CO1: Demonstrate data handling skills with clarity and logical reasoning. CO2: Outline the relevant concepts of Statistics to a given context/business scenario. CO3: Organize business data and conduct statistical treatment. CO4: Evaluate and interpret data using appropriate statistical techniques. CO5: Explain data trends using appropriate statistical models.

CO1: Develop a better understanding of advanced grammar rules and write grammatically correct sentences. CO2: Acquire wide vocabulary and punctuation rules and learn strategies for error-free communication. CO3: Interpret texts, pictures and improve both reading and writing skills which would help them in their academic as well as Professional career. CO4: Comprehend language and improve speaking skills in academic and social contexts. CO5: Develop, share and maximize new ideas with the concept of brainstorming and the documentation of key critical thoughts.

CO1: Gain a foundational understanding of key IT concepts, including hardware, software, and networks. CO2: Develop proficiency in using common computer applications, such as word processing and spreadsheet software. CO3: Explore the ethical and security considerations in IT, emphasizing responsible digital behaviour. CO4: Acquire problem-solving skills by applying IT knowledge to real world scenarios. CO5: Prepare for further studies in IT or related fields by establishing a strong IT knowledge base.

CO1: Master core concepts and methods from ecological and physical sciences and their application in environmental problem solving. CO2: Appreciate the ethical, cross-cultural, and historical context of environmental issues and the links between human and natural systems. CO3: Apply systems concepts and methodologies to analyze and understand interactions between social and environmental processes. CO4: Reflect critically about their roles and identities as citizens, consumers and environmental actors in a complex, interconnected world. CO5: Master core concepts and methods from economic, political, and social analysis as they pertain to the design and evaluation of environmental policies and institutions.

CO1: Gain a foundational understanding of key IT concepts, including hardware, software, and networks. CO2: Develop proficiency in using common computer applications, such as word processing and spreadsheet software. CO3: Explore the ethical and security considerations in IT, emphasizing responsible digital behaviour. CO4: Acquire problem-solving skills by applying IT knowledge to real world scenarios. CO5: Prepare for further studies in IT or related fields by establishing a strong IT knowledge base.

CO1: Develop self-awareness and personal growth by understanding potential, building a growth mindset, and crafting a vision-driven life. CO2: Cultivate a positive attitude and emotional intelligence to manage emotions effectively, reframe negativity, and enhance self-belief and resilience. CO3: Strengthen confidence and self-efficacy through practical strategies for handling setbacks, overcoming fear, and leveraging affirmations for personal empowerment. CO4: Enhance communication skills, including verbal, non-verbal, interpersonal, and group communication, to express ideas clearly and interact effectively in diverse settings. CO5: Apply aptitude and problem-solving skills using logical reasoning, numerical methods and analytical shortcuts to solve quantitative and reasoning challenges efficiently.

CO1: Describe individual and group behavior in organizational settings. CO2: Demonstrate theoretical knowledge of human behavior in human life setting in management. CO3: Judge the lacunae in the system to be able to improve the organization health and other OB outcomes. CO4: Formulate a more productive system and high-performance work culture operating on the principles of OB. CO5: Analyse and apply motivational, communication, and leadership strategies to enhance employee engagement an organizational effectiveness.

CO1: Understand fundamental marketing concepts, theories and principles; the role of marketing in the organization context. CO2: Recognize various elements of marketing mix for effective functioning of an organization. CO3: Critically analyze an organization’s marketing strategies. CO4: Learn appropriate tools and techniques of marketing with focus on Indian experiences, approaches and cases. CO5: Evaluate marketing implementation strategies and formulate and assess strategic, operational and tactical marketing decisions.

CO1: Understand basic concepts of microeconomics and solve the problem of reallocation and distribution of the scarce resources. CO2: To analyze the form and nature of the market and their pricing strategies. CO3: Understand the calculation of national income and true measure for increasing economic welfare. CO4: Understand various challenges associated with the Indian economy and help to balance the economy. CO5: Explain the role of government and economic reforms in promoting sustainable and inclusive economic growth.

CO1: Acquire Vision, Goals and Strategies through Audio-visual Language Texts. CO2: Synthesize complex concepts and present them in creative writing CO3: Develop MTI Reduction/Neutral Accent through Classroom Sessions & Practice CO4 Determine their role in achieving team success through defining strategies for effective communication with different people. CO4: Realize their potentials as human beings and conduct themselves properly in the ways of world. CO5: Acquire satisfactory competency in use of Quantitative aptitude and Logical Reasoning.

CO1: Describe the concept of corporate governance and its significance and discuss different theories of corporate governance. CO2: Demonstrate the role of different stakeholders in corporate governance and interpret concepts like insider trading, shareholder activism, and CSR. CO3: Relate major global corporate failures and the international codes that were developed in response. CO4: Judge the regulatory framework of corporate governance in India, major corporate failures in India and the common governance problems associated with these failures. CO5: Explain real-world case studies of corporate governance practices and propose strategies for enhancing transparency, accountability, and ethical conduct in organizations.

CO1: Define the key concepts of cyber security, cyberspace, cyber threats, cyber warfare, CIA Triad, and cyber terrorism. CO2: Identify different types of hackers, cybercrimes, malware, worms, viruses, trojans, and backdoors. CO3: Explain ethical hacking concepts, social engineering techniques, insider threats, and preventive strategies for securing information systems. CO4: Understand the principles and process of cyber forensics, evidence collection, auditing, and introduction to ISO 27001:2013 standards. CO5: Interpret cyber laws, IT Act 2000 provisions, cyber offences and penalties, e-commerce regulations, and intellectual property rights in cyberspace.

CO1: Define key concepts, types, causes, and impacts of disasters, including physical, social, economic, political, environmental, and psychosocial aspects. CO2: Identify various forms of vulnerability (physical, economic, social) and factors that increase disaster risk. CO3: Explain the disaster management cycle, phases, and principles of disaster risk reduction, including community-based strategies. CO4: Understand national and international disaster management frameworks, policies, plans, and legislative initiatives. CO5: Explain emergency management processes and the role of agencies such as NIDM, NDRF, NCDC, Fire Brigade, and local administration through training and workshops.

CO1: Demonstrate the ability to apply advanced Excel tools and functions for solving business and analytical problems. CO2: Perform data cleaning, validation, and transformation processes to prepare datasets for analysis. CO3: Use formulas, Pivot Tables, and What-If Analysis techniques to analyze business scenarios and support decision-making. CO4: Design professional dashboards and visual reports that effectively communicate business insights. CO5: Develop and implement Excel Macros and VBA scripts to automate repetitive business tasks and enhance efficiency.

CO1: To apply aptitude and logical reasoning techniques to solve quantitative and analytical problems effectively. CO2: To demonstrate enhanced memory, creative thinking, and study strategies to improve academic and professional performance. CO3: To work efficiently in teams by exhibiting leadership, trust, accountability, and conflict management skills. CO4: To develop entrepreneurial competencies by creating, validating, and pitching innovative business ideas. CO5: To exhibit professional behaviour and etiquette in workplace settings, including effective communication and digital professionalism.

CO1: Summarize the motives behind financial decision making. CO2: Interpret the relevant theories and concepts of various practices of financial management and ethics in Finance. CO3: Analyze the relationship among capital structure, cost of capital. CO4: Analyze and evaluate investment projects using traditional and modern capital budgeting techniques. CO5: Identify and evaluate the determinants influencing dividend policies & working capital management.

CO1: Interpret the relevant theories and concepts of cost and management accounting, and prepare cost sheets and quotations accurately. CO2: Ascertain and control material costs using inventory techniques and pricing methods. CO3: Calculate labor costs and apply various methods of wage payments, including incentive plans. CO4: Allocate and apportion overhead costs effectively for accurate cost determination. CO5: Analyze financial statements and cash flow reports to support managerial decision-making and prepare management reports for different organizational levels.

CO1: Recall major laws and regulations and ethical principles that guide business conduct. CO2: Analyse case studies to identify legal and ethical challenges within business operations. CO3: Evaluate the effectiveness of existing legal frameworks in governing business practices. CO4: Propose solutions to ethical dilemmas based on ethical theories and principles that align with corporate social responsibility. CO5: Implements the philosophical and ethical knowledge by way of practical enhancement

CO1: Understand the significance of value inputs in a classroom, distinguish between values and skills,understand the need, basic guidelines, content and process of value education, explore the meaning of happiness and prosperityand do a correct appraisal of the current scenario in the society. CO2: Distinguish between the Self and the Body, understand the meaning of Harmony in the Self the Co-existence of Self and Body. CO3: Understand the value of harmonious relationship based on trust, respect and other naturally acceptable feelings in human-human relationships and explore their role in ensuring a harmonious society. CO4: Understand the harmony in nature and existence, and work out their mutually fulfilling participation in the nature. CO5: Distinguish between ethical and unethical practices, and start working out the strategy to actualize a harmonious environment wherever they work.

CO1: Ascertain a competency level through Building Essential Language and Life Skills. CO2: Build positive emotional competence in self and learn GOAL Setting and SMART Goals techniques. CO3: Apply positive thinking, goal setting and success-focused attitudes, time Management, which would help them in their academic as well as professional career. CO4: Acquire satisfactory competency in use of aptitude, logical and analytical reasoning. CO5: Demonstrate an ability to apply various quantitative aptitude tools for making business decisions.

CO1: Understand Data, Database system and its architecture. CO2: Apply ER modelling and Relational Database design using Normalization. CO3: Apply concepts of database storage and querying. CO4: Understand Concurrency, Recovery and Security mechanism in DBMS. CO5: Understand Current advances in DBMS.

CO1: Understand the basic concepts, types, dimensions, and components of MIS, and evaluate the benefits and evolution of IT infrastructure in the digital firm era. CO2: Apply database management principles by setting up and managing DBMS packages, creating Entity-Relationship diagrams, and understanding data models, data warehouses, and administration techniques. CO3: Analyze various MIS applications, including DSS, GDSS, and knowledge management systems, and develop e-commerce solutions by leveraging enterprise models, business process reengineering, and digital communication strategies. CO4: Evaluate project management objectives and methodologies, including agile practices such as SCRUM, and manage projects effectively to control risk factors and understand ethical, social, and political issues in the information era. CO5: Understand and evaluate the role of emerging technologies.

CO1: Identify and explore the basic features and modalities about Indian constitution. CO2: Differentiate and relate the functioning of Indian parliamentary system at the center and state level. CO3: Differentiate different aspects of Indian Legal System and its related bodies. CO4: Discover and apply different laws and regulations related to engineering practices. CO5:Correlate role of engineers with different organizations and governance e-models.

CO1: Gain a comprehensive understanding of yoga and its modern applications for holistic well-being. CO2: Demonstrate proficiency in yogic anatomy and physiology, enhancing yoga practice and promoting physical and energetic balance. CO3: Master the Eight Limbs of Yoga and comprehend their psychological impact, fostering personal growth and self-realization. CO4: Integrate yoga principles into sports and physical fitness activities to enhance performance and prevent injuries. CO5: Develop skills in wellness management and nutrition.

CO1:Explain the basic concept of strategic management. CO2:Apply environmental scanning and internal appraisal methods identify strategic advantages and opportunities. CO3:Evaluate corporate-level strategies and business-level competitive strategies. CO4:Conduct strategic analysis and choice using tools. CO5:Design strategy implementation plans and employing evaluation techniques for strategic and operational performance.

CO1: Explain how Functional HRM contributes in organizational management. CO2: Analyze all HR Functions like recruitment selection, performance management, compensation benefit, Training and Development and Career Management/Talent Management. CO3: Apply HR analytics, HR with innovation. CO4: Create sustainable goals with diversity, Inclusion and wellness. CO5: Evaluate strategic HR initiatives to enhance organizational effectiveness and drive long-term business success.

CO1: Understand the core principles of operations management and their significance in enhancing efficiency, quality, and customer satisfaction. CO2: Analyze different production systems and develop strategies aligned with business objectives. CO3: Optimize operational processes through effective process design, layout decisions, and capacity anning. CO4: Implement quality management principles to enhance product/service quality and reduce defects. CO5: Evaluate emerging trends in operations management, such as sustainable operations and technological advancements.

CO1: Demonstrate and interpret the fundamental theories of international business and trade. CO2: Develop an understanding of the concept of Foreign Direct Investment and its impact on various world economy. CO3: Analyse the significance of economic Integration in International Business. CO4: Appraise and develop a comprehensive understanding of global emerging trends and Stakeholder engagement. CO5: Apply international business strategies and cross-cultural management skills to real- world global trade and investment decisions.

CO1: Develop self-confidence, personality awareness, and interpersonal effectiveness to create a positive personal and professional impression. CO2: Apply logical and analytical reasoning skills to solve numerical, spatial, and argument-based problems. CO3: Solve quantitative and data interpretation problems using mathematical concepts and logical techniques. CO4: Enhance verbal reasoning and language proficiency through cloze tests and sentence arrangement exercises. CO5: Demonstrate charismatic personality traits and communication skills to improve personal influence and professional presence.

CO1: To learn the scientific aspects of the Bhagavad Gita. CO2: To explore how the timeless wisdom of the Gita can be integrated into modern life to foster holistic well-being. CO3: To discover practical methods from the Gita to manage and reduce stress, anxiety, and overwhelm in personal and professional life. CO4: To gain insights from the Gita on building meaningful and harmonious relationships, enhancing effective communication, and critical thinking. CO5: To develop mindfulness and meditation practices based on Gita teachings to enhance selfawareness, inner peace, and bhakti for achieving the ultimate goal of life.

CO1: Explain the concept of entrepreneurship and its role in economic development. CO2: Identify and evaluate business opportunities through market research and feasibility studies. CO3: Develop a comprehensive business plan, including financial, marketing, and operational strategies. CO4: Understand the legal and regulatory aspects of starting a business. CO5: Demonstrate knowledge of financial planning, including funding sources and cost management.

CO1: To understand the basic concepts in the law of income tax and determine the residential status of different persons. CO2: To identify the five heads in which income is categorised and compute income under the heads Salaries’ and Income from House Property’. CO3: To compute income under the head ‘Profits and gains of business or profession’, ‘Capital gains’and ‘Income from other sources’. CO4: To understand clubbing provisions, aggregate income after set-off and carry forward of losses,and deductions allowed under the Income Tax Act; and further to compute taxable income and tax liability of individuals and firms. CO5: To develop the ability to file online returns of income.

CO1: Describe the strategic role of supply chain management in improving organizational competitiveness. CO2: Explain the design and optimization of supply chain networks, including considerations for ecommerce operations. CO3: Analyse the impact of sourcing and pricing decisions on supply chain efficiency and effectiveness. CO4: Demonstrate skills in coordinating and managing supply and demand in a globalized market environment. CO5: Practices in supply chain operations to enhance performance and resilience

CO1: Learning from experts (contemporary/traditional). CO2: Understanding the material cultures, techniques, tools, relevant skills as well as the philosophies behind the various practices that the interns will engage with. CO3: Inculcating experiential learning CO4: Generating employability and entrepreneurship CO5: Understanding the possibilities of developing art eco-system in the region.

CO1: Define project management concepts, importance, and applications. CO2: Apply project planning, scheduling, and budgeting techniques. CO3: Analyse risk factors and develop mitigation strategies. CO4: Evaluate and control project progress using monitoring tools. CO5: Demonstrate knowledge of contemporary project management practices including agile and sustainable approaches.

CO1: Explain the concepts and determinants of rural development and identify challenges affecting rural growth. CO2: Assess the functioning of rural community structures and their contribution to sustainable development. CO3: Evaluate the global business environment and its impact on international trade and cooperation. CO4: Analyse the policies, functions, and current initiatives of international economic institutions. CO5: Interpret trade policies, investment trends, and trade barriers between India and other countries.

CO1: Identify and formulate a research problem relevant to commerce and management. CO2: Apply suitable research design, data sources, and basic analytical tools for conducting research. CO3: Collect, analyze, and interpret primary or secondary data to derive meaningful findings. CO4: Prepare a structured project report and research paper following standard academic writing and referencing norms. CO5: Demonstrate the ability to present research findings and submit a research paper to a journal or conference.