Course Outcome as per NEP (2020) applicable to F.Y. BCom from 2024-2025

1. Class: F.Y.B.Com. Sem-I Subject: Financial Accounting-I Academic Year: 2024-2025

Course Outcomes: After completion of the course, students will be able:

a) To understand the concepts of Financial Accounting.
b) To apply the knowledge of Partnership Accounts, AS, Ind AS, Lease, Hire Purchase, and Royalty for accounting.
c) To analyse the effects of accounting treatments of Partnership Accounts, AS, Ind AS, Lease, Hire Purchase, and Royalty.
d) To evaluate the impact of accounting treatments of Partnership Accounts, AS, Ind AS, Lease, Hire Purchase, and Royalty on financial aspects.
e) To create an independent accounting of the financial transactions about Partnership Accounts, AS, Ind AS, Lease, Hire Purchase, and Royalty.
f) To remember the accounting treatment of Partnership Accounts, AS, Ind AS, Lease, Hire purchase and Royalty.

2. Class: F.Y.B.Com. Sem-I Subject: Basics of Cost & Management Accounting and Material Accounting-I

Course Outcome: After Completion of the course, the student will be able:

a) To remember the basic concepts related to Cost and Management Accounting.
b) To understand the application of cost concepts and relevant cost accounting standards to material.
c) To apply the basis of classification of cost in preparation of the Cost Sheet, the Estimated Cost Sheet, Tender and Quotation.
d) To analyse the cost performance of a business entity with the help of the Cost Sheet and material issuing prices.
e) To evaluate the performance with the help of Price List, Estimates, Tenders, and Quotations as well as Landed Cost.

3. F.Y.B.Com. Sem-I Subject: Fundamentals of Banking-I

Course Outcome: After Completion of the course, the student will be able:

a) To provide knowledge of Fundamentals of Banking.
b) To create awareness about various banking concepts.
c) To conceptualize banking operations.
d) To develop the working capability of students in the banking sector
e) To make the Students aware of Banking Business and practices.

4. F.Y.B.Com. Sem-I Subject: Business Accounting-I

Course Outcome: After Completion of the course, the student will be able:

a) To understand the accounting principles, concepts, conventions, and partnership accounts.
b) To apply accounting principles, concepts, conventions, and partnership accounts for accounting treatment.
c) To analyse the effects of accounting treatments.
d) To evaluate the impact of accounting treatments.
e) To create an independent accounting of the financial transactions.
f) To remember the accounting principles, concepts, conventions, and partnership accounts.

5. F.Y.B.Com. Sem-I Subject: Mastering English for Professional Purposes-I

Course Outcome: After Completion of the course, the student will be able:

a) Students understand the importance of communication and the consequent competence required for it.
b) Students learn the basics of communication
c) Students acquire the necessary skills and components of communication.
d) Students become confident about communication through rigorous exercise.
e) Students become competent in communication.
f) Students realize that literary pieces are very good examples of effective communication.

6. I.K.S. (Generic)- Year-I, Sem- I Syllabus

Course Outcome: After Completion of the course, the student will be able:

a) Developments in science from ancient times will be introduced.
b) Developments in humanities from ancient times will be understood.

7. VEC-101-T: Environment Education-I Course type: VEC (Theory) Semester : I

Course Outcome: After Completion of the course, the student will be able

a) Describe how human activities impact the environment.
b) Explain principles of sustainable development and resource management.
c) Analyze local, regional, and global environmental issues and their effects.
d) Evaluate different strategies for conserving biodiversity and ecosystems.
e) Apply relevant environmental policies and ethical considerations to real-world scenarios.
f) Design and implement action plans for community-based environmental projects.

8. Class: F.Y.B.Com. Sem-I Subject: Introduction to Behavioural Economics

Course Outcomes: After completion of the course, students will be able:

a) The students will be able to the Comprehend the Origin of economics.
b) Understand the importance of Indian Knowledge System related to economics.
c) Explore the interdisciplinary approach to economics.
d) Understand the concepts, theory and Laws of Microeconomics.
e) Solve simple mathematical equations related to economics.

B.Com. in Accountancy and Taxation FAC121T Subject-I & II Major Mandatory Financial Accounting Semester – II

Course Outcomes: After completion of the course, students will be able:

a) To understand the concepts and terms of Accounting Standards, Ind AS, and Concepts of Insurance, Goodwill, and Investment.
b) To apply accounting treatment for calculation of Insurance Claims, Valuation of Goodwill, and Investment.
c) To analyze the effects of accounting treatments on calculation of Insurance Claims, Valuation of Goodwill, and Investment.
d) To evaluate the impact of Accounting Standards, Ind AS, Insurance, Goodwill, and Investment on financial information.
e) To create an independent accounting of the financial transactions. 6) To remember the accounting treatment of Accounting Standards, Ind AS, Insurance, Goodwill, and Investment.

B.Com. in Cost and Management Accounting ILO122T Subject-I & II Major Mandatory Inventory, Labour and Overhead Accounting – Semester II

Course Outcome: After Completion of the course, student will be able –

a) To Remember The concepts related to Material, Labour as an element of cost.
b) To Understand Various techniques of Material (Inventory) cost control and Labour cost control.
c) To Apply The Stores related documents and payroll system.
d) To Analyse Inventory, Labour and Overhead cost.
e) To Evaluate The effectiveness of various techniques under Material ,Labour and Overhead Accounting.

B.Com in Banking and Finance FI126T Subject-I & II Major Mandatory Fundamentals of Insurance II – Semester II

Course Outcomes: After completion of the course, students will be able to:

a) Understand conceptual Framework of Startup and Insurance and basic Principles of insurance.
b) Define and identify the facets and legal aspects of startups and various kinds of insurances and insurance contracts.
c) Understand and acquaint with the laws relating to startup and Insurance and their significance and features.

B.Com MSE129T Subject-III Major Mandatory Market Structure and Welfare Economics Semester II

Course Outcomes: After completion of the course, students will be able to:

a) Understand perfect and imperfect market structure.
b) Understand Indian Knowledge System related to competitive market structure.
c) Explore the relationship between micro economics and welfare economics.
d) Understand measures of microeconomic concepts and theory.
e) Solve simple case studies related to imperfect market.

BBA-  Semester -1 101T  – Major Mandatory Principles of Management

Course Outcomes: After completion of the course, students will be able to

a) Express themselves effectively in routine and special real business interactions and principles of management.
b) Demonstrate appropriate use of administration, management. CO3 Ability to organize various programs, meetings and events.
c) Apprise the pros and cons of major managerial functions.
d) Create and deliver effectiveness of quality management.

B.Com SEC121C OM SEC Business AccountingII -Semester II

Course Outcomes: After completion of the course, students will be able:

a) To understand the concepts, meaning, fundamental principles, types, and legislation in India and Maharashtra of Co-Operation, and meaning and classification of branches.
b) To apply concepts of Co-Operation and Classification of Branches for accounting treatment.
c) To analyze the financial statements and ledgers.
d) To evaluate the impact of accounting treatments.
e) To create an independent accounting of the financial transactions.
f) To remember the concept of Co-Operation and Branch.

B.Com VEC121 COM VEC Constitutional Values, Fundamental Duties and Political System in India – Semester II

Course Outcomes: The students will be able to:

a) Understand the process of making of Constitution and its features.
b) Appreciate the Constitutional values and understand the importance of fundamental duties enshrined in the Constitution of India.
c) Understand the dynamics of the political System in India, recent trends, challenges and cleavages of the Indian political system so as to get inspiration to cherish the values embedded in the Constitution.