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Kumararani Meena Muthiah College of Arts and Science
BACHELOR OF COMMERCE (B.COM)
PROGRAM OUTCOME
• To understand basic concepts and fundamental principles and theories about the areas of
specialization.
• Gain analytical ability in the field of commerce, social sciences and its influence on the society.
• Acquire knowledge with ability to analyse literatures, its intellectual development of the
individual and society.
• Create well trained professional for industry, banks to meet man-power requirement as
effective management professionals and corporate world.
• Develop various leadership and communication skills which help in expressing ideas,
creativity, enhance scientific application and research.
• Learn and imbibe ethical moral, social values towards cultural society.
• To make job creators rather than job seekers.
PROGRAM OFFERED:
B.Com GENERAL
B.Com CORPORATE SECRETARYSHIP
B.Com ACCOUNTING AND FINANCE (SHIFT 2)
Kumararani Meena Muthiah College of Arts and Science
B.COM (GENERAL)
PROGRAM SPECIFIC OUTCOME
• Thorough foundation in the fundamentals of Commerce and Finance.
• Provide trained professionals for the industry, banking and insurance sectors, NBFCs etc.
• hands on experience and progressive learning of various tax issues and tax forms related to
individuals and business houses
• Learn relevant managerial accounting career skills, applying both quantitative and qualitative
analytical knowledge in finance.
• Able to prove proficiency with the ability to engage in competitive exams like CA, CS, CMA
and other professional courses.
Kumararani Meena Muthiah College of Arts and Science
COURSE OUTCOME
I SEMESTER
MAJOR
FINANCIAL ACCOUNTING
To enable the students to know the Principles of Accounting in General
To understand the System of Keeping Financial Accounting Records.
BUSINESS COMMUNICATION
To facilitate the students to understand the concept of Communication.
To know the Basic Techniques of the Modern forms of Communication.
ALLIED
BUSINESS ECONOMICS
To create awareness on the individual units and concepts in business
To know about the Demand and Supply, profits, nature and scope of the subject
To understand the concepts of Economics and Management in business
To know about the market structure in the economy
II SEMESTER
MAJOR
FINANCIAL ACCOUNTING II
To enable the students to get a comprehensive understanding of the Financial
Accounting
To make the students know the various methods of maintaining the accounting
records in various forms of Business.
PRINCIPLES OF MANAGEMENT
To make the students understand the basic concepts of management
To prepare the students to know about the significance of the management in
business.
Kumararani Meena Muthiah College of Arts and Science
ALLIED
INDIAN ECONOMY
To develop ideas of the basic characteristics of Indian economy, its potential on natural
resources.
To understand the importance, causes and impact of population growth and its
distribution, translate and relate them with economic development
To grasp the importance of planning undertaken by the government
III SEMESTER
MAJOR
CORPORATE ACCOUNTING
To enable the students about the Preparation of the Company Accounts
To motivate the students to understand the various provisions of the Companies Act
BUSINESS LAWS
To highlight the Provisions of Law governing theGeneral Contract and
special Contract.
To enable the students to understand the Legal Remedies available in the Law
to the Business and other people.
BANKING THEORY LAW AND PRACTICE
To facilitate the understanding of the origin and the growth of the Indian Banking
system
To understand the Modern day Development in Indian Banking Sector
MARKETING
To make the students understand the importance and the relevance of Marketing
in today’s Business World.
To enable the students to understand the the Features of the Indian Marketing.
ALLIED
BUSINESS STATISTICS
To independently calculate basic statistical parameters to study average, variability,
relationship between variables, indices etc.
To interpret the meaning of the calculated Statistical indicators based on the acquired
knowledge
Kumararani Meena Muthiah College of Arts and Science
To choose a Statistical method for solving practical problems involving finance and
Accounts related data.
RURAL ECONOMICS
To demonstrate the basic concept of rural development of the economy
To identify the policies and programmes under rural development of economic policies
To explain the problems related to tribal areas of economy development
IV SEMESTER
MAJOR
ADVANCED CORPORATE ACCOUNTING
To make th students understand the applications of Accounting Transactions in
Corporate sector
To facilitate the students to understand the Provisions of the Indian Companies
Act.
COMPANY LAW
To enlighten the students on the Provisions governing the Company Law
To make the students aware on the recents amendments to Companies Act
FINANCIAL SERVICES
To enable the students to understand the world of financial services
To facilitate the understanding of the various Financial Services
BUSINESS TAXATION
To make the students to gain knowledge of the Principles of the Indirect Tax
To highlight the students about th Customs duty, Excise duty,VAT etc
ALLIED
ELEMENTS OF OPERATIONS RESEARCH
Know the origin and the basics of Operations Research and its role in various fields.
Formulate and solve a Linear programming problem using various techniques
Understand the concept of logistics and various methods to find the initial
solution and hence proceed to the optimum solution
Kumararani Meena Muthiah College of Arts and Science
Understand the process of assigning jobs to persons/machines to obtain the optimum
solution
Acquire the basic skills needed to analyze competitive two person games
INTERNATIONAL ECONOMICS
To identify the basic difference between local economics and international economics
To provide an analysis of the economic relationships between countries, covering both
trade and monetary issues.
To deal with international trade theory and policy
V SEMESTER
MAJOR
ELEMENTS OF COST ACCOUNTING
To make the students know the Process of Accounting for Cost Elements.
To understand the advantages of Costing to the Stakeholders, Workers, Creditors and the
Public.
PRACTICAL AUDITING
To make the students understand the concept of present day Auditing Practices.
To enable the students to gain knowledge of various techniques of Auditing.
ENTREPRENEURIAL DEVELOPMENT
To make the students to understand the concept of Entrepreneurship and there work in
life.
To enable the students to know the effectiveness of the manpower in Entrepreneurship.
FINANCIAL MANAGEMENT
To impart the basics of Financial Management for the benefit of Commerce Students
To enable the students to know the concepts of investment ,Financing and Working
Capital
ELECTIVE
INCOME TAX LAW AND PRACTICE
To provide a detailed understanding of the various provisions of IT Act
To enable the students to know about the Assesment Procedures and Tax Planning.
Kumararani Meena Muthiah College of Arts and Science
VI SEMESTER
MAJOR
ADVANCED COST ACCOUNTING
To make the students understand the process of ascertaining, classification and
controlling costs
To enable the students to learn the various methods of cost elements.
MANAGEMENT ACCOUNTING
To enable the students to get knowledge about the varioustechniques of Management
Principles
To make the students to get practical skill in ssssolving management problems.
BUSINESS ENVIRONMENT
To impart the knowledge of Business Environment
To enable the students to know the factors influencing the charges in the Business
Climate.
ELECTIVE
INCOME TAX LAW AND PRACTICE II
To help the students to understand the relevance and significance of Tax
To facilitate the students in understanding the various provisions IT Act
HUMAN RESOURCE MANAGEMENT
To facilitate the students to know about the importance of Human Resources.
To make the students to understand the various aspects of the Human Resources
Management.
Kumararani Meena Muthiah College of Arts and Science
B.COM (CORPORATE SECRETARYSHIP)
PROGRAM SPECIFIC OUTCOME
• Will acquire knowledge and skills to contribute to the corporate world
• 100% job oriented course eligible to become Company Secretary by pursuing ACS
• Enable to have a knowledge about Accounting, Law and Computing skills
• Establish practical proficiency in the field of Company Law and Secretarial Practice, Industrial
and Corporate Governance
• Able to prove proficiency with the ability to engage in competitive exams like CA, CS, CMA
and other professional courses.
Kumararani Meena Muthiah College of Arts and Science
COURSE OUTCOME
I SEMESTER
MAJOR
Financial Accounting I
Understanding the basic accounting concepts & terms.
Acquire knowledge to read and understand the financial statements of a company.
Applying the Knowledge in preparing the final accounts of Trading organisations and
sole tradership.
Company Law & Secretarial Practice – I
To gain knowledge on Companies Act 2013
Understand the different types of companies under CA 2013
To learn about the basic documents and functioning of the companies and the
compliances required to followed under Companies Act 2013
To understand the Role of a Company Secretary in the Functioning of a Company
ALLIED
Marketing
To state the role and functions of marketing with a range of organisations
To synthesise ideas into a marketing plan
To analyse the marketing concepts and theories in evaluating the impacts of environmental
changes on marketing planning, strategies and practices
II SEMESTER
MAJOR
Advanced Financial Accounting
Prepare financial accounts for partnership firms in different situations of admission,
retirement, death , dissolution and insolvency of the partners.
To understand the difference between the dissolution of the firm and dissolution of
partnership.
To get the basic understanding of departmental and hire purchase.
Kumararani Meena Muthiah College of Arts and Science
Human Resource Management
To acquire the basic concepts of HRM& use of information system to record HR details.
To gain working knowledge on Human resource selection, Compensation, Performance
Management.
To know the various motivational theories.
To gain the understanding of human resource audit.
ALLIED
Business Communication
To get basic knowledge about types of communication
Process of communication.
Effective modes of communication and usage of digital media.
To know about various Reporting practices.
III SEMESTER
MAJOR
Corporate Accounting I
To learn the basics of company accounts
To gain knowledge in issue of shares/debentures/redemption
To acquire knowledge on acquisition/ goodwill valuation
To know about the preparation of company final accounts
Company Law & Secretarial Practice – II
To know the various kinds of meetings held in a company
To know the qualification & duties of directors
To understand the various procedures to convene meetings, duties of secretary for the
same.
To know the distinction between share holders and debenture holders rights and powers.
Declaration of dividends.
To know the procedure for appointment of auditors.
Kumararani Meena Muthiah College of Arts and Science
ALLIED
Statistics I
Distinguish between different types of data.
Organize, manage and present data.
Analyze statistical data graphically using frequency distributions and cumulative
frequency distributions.
Know the complementary relationship of skewness with measures of central tendency
and dispersion in describing a set of data.
Understand ‘moments’ as a convenient and unifying method for summarizing several
descriptive statistical measures.
Auditing
To familiarise the students with the auditing procedures like, vouching, verification etc
To understand the qualification, duties, appointment, functions powers and liabilities of
an auditor.
To get an over view of different types of auditing with reference to different sectors.
IV SEMESTER
MAJOR
Corporate Accounting – II
To know about inflation accounting and accounting standards followed by the companies.
To understand the preparation of final accounts of banks and insurance companies.
To understand about the amalgamation procedure followed by companies.
To know the liquidation accounting process
Business Management
Understand the importance of Administration & Management.
Understand the Principles of Management in traditional & modern scientific way.
Understand the details about Planning and MBO •
Learn about Principles of Organization & various types of Organizations
Explain Span of Management.
Describe Delegation and Decentralization types of delegation.
Learn about Co-ordination and Control, Principles and techniques
View management techniques to be adopted to run the Organization effectively by using
Principles of Management
Kumararani Meena Muthiah College of Arts and Science
ALLIED
Statistics II
Distinguish between different types of data
Organize, manage and present data.
Analyze statistical data graphically using frequency distributions and cumulative
frequency distributions.
Analyze statistical data using measures of central tendency, dispersion and location.
Know the complementary relationship of skewness with measures of central tendency
and dispersion in describing a set of data.
Understand ‘moments’ as a convenient and unifying method for summarizing several
descriptive statistical measures.
Banking Law Theory and Practice
To get an overview of evolution of banking industry and central banking functions
To know about commercial banking and its function
To gain knowledge on different types of deposits, accounts , lending procedures,
consumer related grievances and redressal.
To know about the negotiable instruments
V SEMESTER
MAJOR
Management Accounting
To Understand various costing systems and management systems •
Analyze cost-volume-profit techniques to determine optimal managerial decisions.
To understand the analysis of financial statements of organisations.
To gain the concepts and application of ratio analysis
To learn the concepts and applications of budgets, fund flow statement and cash flow
statements.
Securities law & Market Operations
To understand the Primary and Secondary Market operations
To know about the types of financial instruments and stock exchanges
To gain functional knowledge on securities markets
To learn about mutual funds and asset management companies.
To know about dematerialisation and rematerialisation process.
Income Tax Law & Practice I
Kumararani Meena Muthiah College of Arts and Science
To Acquire the complete knowledge of basic concepts of income tax •
To understand the concept of exempted incomes.
Understand the provisions of agricultural income
To learn to Calculate Residential status of a person.
To Compute the income under the head” Income from Salary” / Compute income under
the head “Income from House Property” •/Compute income under the head “Income from
Business or Profession”
To understand the overall administration of the Act.
Commercial Law
To gain awareness on the various elements of contract.
To gain basic knowledge on legal aspects of business.
ELECTIVE
Entrepreneurial Development
To Understand the development of entrepreneurship as a field of study and as a
profession.
Understand the entrepreneurial process.
To understand and experience of idea generation.
To understand the role of government in promoting entrepreneurship.
To learn about the different models of entrepreneurship and importance of women
entrepreneurship.
VI SEMESTER
MAJOR
Cost Accounting
To gain knowledge of cost accounting Conepts
To Understand the significance of cost accounting
To understand the difference between cost accounting, financial accounting and
Management accounting
Learn and prepare cost sheets
To learn the methods of valuation for materials, labour and overheads.
Differentiate methods of calculating stock consumption
Identify the specifics of different costing methods
GST & Customs Law
To gain the basic knowledge of tax structure in India
To acquire knowledge on GST its procedure and customs law
Kumararani Meena Muthiah College of Arts and Science
Income Tax Law & Practice – II
To acquire knowledge on computation of income from capital gains and other sources.
To learn about total income, Gross total income and tax liability of individuals.
Industrial Law
To understand the importance of labour laws
To gain knowledge on the compliance and provisions of various acts like Factories Act,
Payment of wages act etc.,
ELECTIVE
Institutional Training
To gain practical exposure to the theoretical papers studied at various semesters relating
to company law and secretarial practice
To apply the knowledge of financial statement analysis.
Kumararani Meena Muthiah College of Arts and Science
B.COM (ACCOUNTING AND FINANCE)
PROGRAM SPECIFIC OUTCOME
• Basic and sound knowledge in the field of accounting.
• Practical training and industrial experience on tax and portfolio management
• Enhances skills on the working capital management and latest accounting techniques
• Learn relevant managerial accounting career skills, applying both quantitative and qualitative
analytical knowledge in finance.
• Able to prove proficiency with the ability to engage in competitive exams like CA, CS, CMA
and other professional courses.
Kumararani Meena Muthiah College of Arts and Science
COURSE OUTCOME
I SEMESTER
MAJOR
FINANCIAL ACCOUNTING
Prepare financial statements in accordance with appropriate standards.
Interpret the business implications of financial statement information.
Rectify the errors to prepare a correct trial balance and understand the accounting system
properly.
MARKETING
Upon completion of this course, students will be able to:
Identify the role and significance of various elements of marketing mix.
To evaluate the role and relevance of marketing organization in current marketing
conditions.
Understanding the marketing concepts in global environment. and its relevance.
ALLIED
BUSINESS STATISTICS
Independently calculate basic statistical parameters to study average, variability,
relationship between variables, indices etc.
Interpret the meaning of the calculated Statistical indicators based on the acquired
knowledge
Choose a Statistical method for solving practical problems involving finance and
Accounts related data.
II SEMESTER
MAJOR
ADVANCED FINANCIAL ACCOUNTING
Understand the accounting preparation for Branch office and Departments in the
organisation
Understand the difference between the hire purchase system and instalment system and
how to prepare accounts under hire purchase system.
Kumararani Meena Muthiah College of Arts and Science
Evaluate a series of accounting during the dissolution of the partnership firm. by using
piecemeal distribution method. Understand the concepts of admission and retirement of
partners.
BUSINESS ENVIRONMENT
Upon completion of this course, students will be able to:
Identify and evaluate the complexities of business environment and their impact on the
business.
Analyze the relationships between Government and business and understand the political,
economic, legal and social policies of the countr
ALLIED
ELEMENTS OF OPERATIONS RESEARCH
Know the origin and the basics of Operations Research and its role in various fields.
Formulate and solve a Linear programming problem using various techniques
Understand the concept of logistics and various methods to find the initial
solution and hence proceed to the optimum solution
Understand the process of assigning jobs to persons/machines to obtain the optimum
solution
Acquire the basic skills needed to analyze competitive two person games
III SEMESTER
MAJOR
CORPORATE ACCOUNTING –I
Account the various adjustments related to share capital and companies
Prepare the final accounts of joint stock companies.
BUSINESS LAW CPG3B
Become aware of legal aspects of business.
Raise his over-all interest in laws prevalent in the country relevant to his job.
Kumararani Meena Muthiah College of Arts and Science
BANKING THEORY LAW AND PRACTICE
to understand the Banking Concepts both practically and theoretically.
explore to functions in banking sector.
Motivates the students to take Banking as Profession especially while performing Role
play activity.
ENTREPRENEURIAL DEVELOPMENT
Find problems worth solving for entrepreneur.
Students identify and secure customers ,stakeholders, and team members through
networks ,primary customer research, and competitive and industry analyses in order to
priorities and pursue an initial target market in real world
Students are able to create presentations and business plans that articulate and apply
financial, operational, market and sales knowledge to identify paths to value develop and
cultivate endurance
ALLIED
BUSINESS MATHEMATICS
It helps the students to have a brief knowledge on mathematical concepts which is
included in the course.
Develop proficiency in the application to solve business math problems.
Finally in this course pupil will see how business areas such as accounting, marketing,
forecasting and financial analysis also use some form of business maths applications.
IV SEMESTER
MAJOR
CORPORATE ACCOUNTING – II
Understand the concepts of amalgamation and external reconstruction
Evaluate the concepts of Liquidation of companies.
Evaluate the banking and insurance companies preparation of accounts
Kumararani Meena Muthiah College of Arts and Science
FINANCIAL SERVICES
Summarize the reasons to study financial institutions.
Identify roles of financial intermediaries within financial markets.
Understand internationalization of financial markets and their investment opportunities
PRINCIPLES OF MANAGEMENT
Assess global situation, including opportunities and threats that will impact management
of an organization.
Integrate management principles into management practices
Specify how the managerial tasks of planning, organizing and controlling can be
executed in a variety of circumstances.
BUSINESS COMMUNICATION
It helps to learn and horn their communication skill in organisational environment
It enhances the students to understand and write communication letter and barrier to
communication.
It make the students very effective in understanding the formal communication to be
followed in the organisation both (oral &written)
ALLIED
BUSINESS MATHEMATICS II
Appreciate business mathematics concepts that are encountered in the real world,
Understand and be able to communicate the underlying business concepts and
mathematics involved to help another person gain insight into the situation.
Motivates the students intrinsic interest quantitative thinking.
Provide a foundation and motivation for exposure to analytical thinking subsequent to the
course
Understand the important role maths plays in all facets of the business world.
Kumararani Meena Muthiah College of Arts and Science
V SEMESTER
MAJOR
PRACTICAL AUDITING
Articulate knowledge of fundamental audit concepts.
Apply critical thinking skills and solve auditing problems through the use of case studies.
Demonstrate the use of the Auditing, Assurance and Ethics Handbook.
COST ACCOUNTING
Understand the purposes of cost accounting
Understand the concepts of cost, expense, loss and revenue
Prepare production cost statement and cost of goods sold statement
Evaluate the inventory costs according to the inventory valuation techniques and makes
journal entries of them
Calculates labour costs and records them
Explains cost from the view point of the relationship with cost centres
INCOME TAX LAW AND PRACTICE – I
Utilize the definitions of the various components of Income tax law.
Apply an understanding of common allowances and deductions for salaried employees.
Computation of house property income and learn to apply the compulsory deductions
under section 24.
Understand what are the business and professional income and how to interpret them to
calculate tax to find out whether they earn profit or loss.
FINANCIAL MANAGEMENT
To understand the role of financial manager
To indentify the cost involved in capital
Understand the decision to pay (or) retention a dividend
Kumararani Meena Muthiah College of Arts and Science
ELECTIVE
PORTFOLIO MANAGEMENT
Students will understand the characteristics of different financial assets such as money
market instruments, bonds and stocks and how to buy and sell these assets in financial
markets.
Students will understand the benefits of diversification of holding a portfolio of assets
and the importance played by the market portfolio.
Students will know how to apply different valuation models to evaluate fixed income
securities, stocks and how to use different derivative securities to manage their
investment risks.
Students have an understanding of investment theory, as well as knowledge of the issues
associated with the application of this theory in practical setting, in particular, how it
applies to portfolio construction.
VI SEMESTER
MAJOR
MANAGEMENT ACCOUNTING
Learn to take decision- making provide from the financial position of the firm.
It enhance the students to evaluate the performance of different department as per the
requirement of management.
It contributes of budget, std, reports etc.,
ADVANCED COST ACCOUNTING
Understand the cost accounting systems, job cost system,
Calculates production cost according to the job cost system.
Calculates product cost according to the process costing.
INCOME TAX LAW AND PRACTICE – II
Understand how to calculate depreciation for the purpose of income tax valuation.
Apply slab rate calculation for the different kinds of person as per the age category .
Understand how file returns for different types of assesses.
Kumararani Meena Muthiah College of Arts and Science
WORKING CAPITAL MANAGEMENT
Discuss the ratios used to evaluate capital and cash performance
Learn to manage the components of the working capital efficiently in order to minimise
the cost and maximise the profit of the business firm.
ELECTIVE
CAPITAL MARKET
Students will understand the characteristics of different financial instruments.
Students will know the market trends and to take proper decision to invest in long term
debt-equities.
Students will have the knowledge of stock market functions.