Programme Outcomes

BA – Bachelor of Arts Programme

at the University of Mumbai:

PO1 Critical Thinking and Analytical Skills: Graduates will demonstrate the ability to think critically and analytically, evaluate evidence, and formulate reasoned arguments across various disciplines within the humanities and social sciences.

PO2 Effective Communication: Students will develop proficiency in written, oral, and visual communication, enabling them to articulate ideas clearly and persuasively in diverse contexts.

PO3 Cultural Awareness and Appreciation: Graduates will gain a deeper understanding and appreciation of diverse cultures, societies, and historical contexts, fostering empathy and global citizenship.

PO4 Interdisciplinary Knowledge: Graduates will demonstrate proficiency in integrating knowledge from multiple disciplines, fostering interdisciplinary approaches to problem-solving and critical inquiry.

PO5 Ethical and Civic Responsibility: Students will develop a sense of ethical awareness and civic responsibility, engaging with issues of social justice, equity, and human rights within local and global contexts.

PO6 Adaptability and Lifelong Learning: Graduates will possess the adaptability and resilience to navigate complex and rapidly changing environments, along with a commitment to lifelong learning and personal development.

PO7 Professional and Career Skills: Students will acquire transferable skills such as teamwork, leadership, time management, and project management, enhancing their employability across a range of sectors and industries.

PO8 Engagement with Contemporary Issues: Graduates will be equipped to critically engage with contemporary social, political, and cultural issues, contributing to informed public discourse and democratic participation.

PO9 Preparation for Further Study or Employment: The programme will prepare students for diverse pathways, including advanced study in fields such as humanities, social sciences, law, education, and public administration, as well as entry into various professional roles in the public, private, and non-profit sectors.back to top

Bachelor of Commerce (B. Com) Program Outcomes

PO1: To provide learners with an education in commerce, accounting, economics, and other courses of exceptional quality.

PO2: To promote critical thinking and problem-solving skills among learners through cognitive and reflective activities.

PO3: To develop learners’ skills as required by an organization, including proficiency in English for business and administrative purposes.

PO4: To provide learners with knowledge of business law, financial matters, and managerial issues.

PO5: To increase awareness among learners of environmental issues and instil environmental sustainability practices among them.

PO6: To prepare learners for careers as accountants, auditors, tax practitioners, marketing analysts, bankers, financial advisors, share brokers, and mutual fund advisers, among others.

PO7: To enable learners to pursue a higher education such as CA, CS, MBA, CMA, etc., and to conduct research in the field of Accountancy and Commerce.

Master of Commerce (M. Com.) in Advanced Accountancy

1. PO1 Comprehensive Understanding of Strategic Management: Graduates will demonstrate a comprehensive understanding of strategic management concepts, including different levels of strategies adopted in organizations, contemporary strategies relevant in today’s global economy, and the use of technology for enhanced competitive edge.
2. PO2 Proficiency in Economic Analysis for Business Decision-Making: Graduates will be proficient in applying economic theory and principles to business decision-making, including understanding market behavior, production decisions, cost analysis, and market structure analysis.
3. PO3 Mastery in Cost and Management Accounting: Graduates will master the concepts and techniques of cost and management accounting, including marginal costing, standard costing, budgeting, and variance analysis, for effective decision-making and financial reporting in service sectors.
4. PO4 Ethical and Socially Responsible Business Practices: Graduates will understand the significance of business ethics and corporate social responsibility, and be able to apply ethical principles to various functional areas of business, including marketing, human resources, finance, and corporate governance.
5. PO5 Research Proficiency in Business and Social Sciences: Graduates will possess advanced research skills, including formulating research problems, selecting appropriate methodologies, and using statistical tools for data analysis, to contribute to knowledge advancement in business and social sciences.
6. PO6 Understanding of Macroeconomic Policies and International Aspects: Graduates will understand macroeconomic concepts and their implications for policy-making at both national and corporate levels, including fiscal and monetary policies, balance of payments, and international macroeconomic policy coordination.
7. PO7 Financial Management Expertise: Graduates will demonstrate expertise in financial management, including investment decisions, financial statement analysis, cost of capital determination, and understanding of financial markets and services.
8. PO8 Proficiency in E-Commerce and IT Laws: Graduates will be proficient in understanding the emerging trends and challenges in e-commerce, including business models, web-based commerce, and legal and regulatory environments related to cybercrime and IT laws.
9. PO9 Advanced Knowledge in Financial Accounting Standards: Graduates will possess advanced knowledge of financial accounting standards, including foreign currency transactions, final accounts for banking and insurance companies, and consolidated financial statements.
10. PO10 Specialized Knowledge in Direct and Indirect Taxation: Graduates will have specialized knowledge in direct and indirect taxation, including income tax computation, GST registration and compliance, and understanding of tax laws and regulations.
11. PO11 Advanced Skills in Financial Management and Planning: Graduates will possess advanced skills in financial management and planning, including capital budgeting, working capital management, financial reporting, and strategic financial decision-making.
12. PO12 Research and Project Management Skills: Graduates will demonstrate advanced research and project management skills, including identifying relevant problems, conducting thorough research, and designing innovative solutions or interventions to address real-life situations or complex problems.

Graduates of the M.Com in Advanced Accountancy program will be equipped with comprehensive knowledge, advanced skills, and ethical principles to excel in various roles in the fields of accounting, finance, and business management. They will be prepared to contribute effectively to organizations, academia, and society at large.

Course outcomes – Arts

1.FYBA Semester I

1. Communication skill in English Paper I

Course objectives

Unit 1: Introduction to Communication Skills

1.To introduce effective use of English language in local and global context and necessity of effective communication skills in English.

Unit 2: Developing Comprehension Skills in English

2.To enable learners to understand thought-process through reading and grammatical aspects of sentence making.

Unit 3: Speaking skill in English

3.To enable learners to develop confidence to speak English effectively on various occasions of formal and informal communication.

Unit 4: Formal writing skills

4.To enable learners to write for purpose and understand various formats and layouts of writing.

Course outcomes

Unit 1

CO1- Learners will widen their perspective towards English language for their career choices and effective personality traits.

Unit 2

CO2 -Learners will develop reading habits for knowledge, vocabulary and language effectiveness.

Unit 3

CO3- Learners will develop interest and confidence in spoken English for effective desired result.

Unit 4

CO4 -Learners will have an understanding for how to write properly and correctly while using English for formal communication.back to top

2. Indian Political System Paper I The Constitutional Framework

Course Objectives2.

Module 1

1.Understanding the Historical Context: Gain insight into the historical background leading to the formation of the Indian Constitution, including key events, debates, and influences.

Comprehension of Constitutional Components: Grasp the significance and content of the Preamble and identify the basic features that constitute the foundation of the Indian Constitution.

Module 2

2.Understanding Citizen Rights: Explore the concept of citizenship within the Indian context, focusing on fundamental rights enshrined in Articles 14 to 32 of the Constitution.

Appreciation of Directive Principles: Understand the Directive Principles of State Policy as outlined in the Constitution and their role in guiding state policy and governance.

Module 3

3.Understanding the Structure of Governance: Examine the structure and functioning of the legislature and judiciary, including the roles and powers of Parliament and the judicial system, both in original and writ jurisdiction.

Exploring Judicial Activism: Analyse the concept of judicial activism and its implications on governance and the balance of power between different branches of government.

Module 4

4.Understanding Executive Functions: Investigate the roles and responsibilities of the Union Executive, including the President, Prime Minister, and Council of Ministers, in the Indian political system.

Local Self-Government: Examine the provisions and implementation of the 73rd and 74th Amendments, focusing on decentralisation and local self-government in India.

Course Outcomes

Module 1

CO 1 – Historical Awareness: Learners will be able to articulate the historical context surrounding the making of the Indian Constitution and its significance in shaping modern India.

CO 2 – Interpretation of Constitutional Elements: Learners will be able to interpret and analyse the Preamble and identify and discuss the basic features of the Indian Constitution.

Module 2

CO 3 – Understanding of Citizen Rights: Learners will demonstrate a comprehensive understanding of fundamental rights and their implications for citizens in the Indian political system.

CO 4 – Applicability of Directive Principles: Learners will be able to apply the Directive Principles of State Policy to analyse contemporary socio-economic and political issues.

Module 3

CO 5 – Knowledge of Governance Structure: Learners will gain knowledge of the structure and functioning of the legislative and judicial branches of government in India.

CO 6 – Critical Thinking on Judicial Activism: Learners will develop critical thinking skills to evaluate the impact of judicial activism on governance and democracy.

Module 4

CO 7 – Understanding Executive Roles: Learners will understand the roles and functions of the Union Executive and their significance in the Indian political system.

CO 8 – Awareness of Local Governance: Learners will be aware of the provisions and implementation of local self-government through the study of the 73rd and 74th Amendments.back to top

3. Marathi Compulsory

 (निवडक कथांचा अभ्यास व व्यावहारिक मराठी)

Course Objectives

Module 1

1.To Give an introduction to Marathi short stories.

2.To develop the skill of literary and critical thinking through the study of Marathi short stories. 

3.To make aware of various socio-cultural, and environmental issues.

Module 2

1.To develop writing skills in Marathi Language.

2.To teach various types of uses and applications of Marathi Language.

Course Outcome

Module 1

CO1: Learners will gain an introduction to Marathi short stories.

CO2: Learners will develop the skill of literary and critical thinking through the study of Marathi short stories. 

 CO3:  Learners will become aware of various socio-cultural, and environmental issues.

Module 2

CO1: Learners will develop writing skills in the Marathi Language.

CO2: Learners will learn various types of uses and applications of the Marathi Language.

4. Micro Economics Paper I

Course Objectives

1.This course is designed to introduce the Learners to elementary concepts in microeconomics.

2.The Learners should be able to use these concepts to understand the relevance of microeconomics to the real world.

3.The Learners should be able to build on these concepts in the future to develop deeper understanding of the Economy.

Course Outcome

CO1 –   Learners will get knowledge about the basic principles of microeconomic theory.

CO2 –   Analytical thinking will develop among Learners with the help of statistical tools.

CO3 –   Learners will understand the skills of applications of the microeconomic concepts to analyse the real-life situation.

 5. Marathi Ancillary

(नाटक या साहित्य प्रकाराचा अभ्यास)

Course Objectives

Module1

1.To teach the forms of Marathi Literature.

2.To understand the nature and features of Drama.

3.To introduce the elements of Drama and structure of Drama

Module 2

4.To make understand the understand Tradition of Marathi Theatre.

5.To develop the skill of critical thinking through the study of drama named DEVBABHALI

6.To develop awareness about various socio-cultural issues.

Module 3

7.To make understand the understand Tradition of Marathi Theatre.

8.To develop the skill of critical thinking through the study of drama named MAZA GHAR.

9.To develop awareness about various socio-cultural issues.

Course Outcomes

Module1

CO1: Learners will   learn the forms of Marathi Literature.

CO2: Learners will understand the nature and features of Drama.

CO3: Learner will learn the elements of Drama and structure of Drama

Module 2:

CO4: Learners will understand Tradition of Marathi Theatre.

CO5: Learner will develop the skill of critical thinking through the study of drama named DEVBABHALI

CO6: Learner will develop the awareness about various socio-cultural issues.

Module 3:

CO4: Learners will understand Tradition of Marathi Theatre.

CO5: Learner will develop the skill of critical thinking through the study of drama Named MAZA GHAR

CO6: Learner will develop the awareness about various socio-cultural issues.

6. Foundation Course Paper I

Course Objectives

1.To help Learners understand multi-cultural diversity, linguistic diversity of Indian society and regional variations.

2.To enable the Learners to understand the concept of disparity, inequality and intra-group conflicts.

3. To enable Learners to discuss the structure of the Indian constitution and Philosophy of the constitution.

4.To enable Learners to evaluate the Indian politics.

Course Outcome

CO1 – Learners will be understanding the multi-cultural diversity, linguistic diversity of Indian society and also understand regional variations according to rural, urban and tribal characteristic.

CO2 – Learners will be understanding the concept of disparity as arising out of stratification and inequality, Intra group conflicts arising out of communalism.

CO3 – Learners will be understanding the structure of the Indian constitution and Philosophy of the constitution as set out in the preamble.

CO4 -Learners will be understand the parity system of Indian politics.

FYBA Semester II

1. FYBA Semester II Communication Skill in English Paper II

Course objectives:

Unit 1: English Usage in Communication

1.To enable learners to understand various types of English and their distinct differences along with the use of English language for official purpose.

Unit 2: Enhancing Reading Competencies

2.To enable learners to develop reading habits with their focus on vocabulary and critical thinking.

Unit 3: Advanced Oral Communication Skills

3.To enable learners to use English for oral communication with specific focus on presentation skills, group discussion and interview skills.

Unit 4: Advanced Writing

4.To enable learners to write effectively and creatively with specific focus on report writing and creative writing.

Course outcomes

Unit 1:

CO1 – Learners will have knowledge of various English and their differences and they will develop confidence in the use of English language at workplace or in academics.

Unit 2:

CO2 – Learners will develop reading habits improving their appropriacy in English language.

Unit 3:

CO3 – Learners will be competent in using English orally with their presentation skills for desired result.

Unit 4:

CO4 – Learners will be competent in using English creatively with their performative capabilities.

2. FYBA Semester II Indian Political Process

Course Objectives

Module 1

1.Understanding Federal Dynamics: Explore the changing nature of the federal system in India, focusing on the dynamics of Centre-State relations, particularly in fiscal matters and during emergency situations.

Analysis of Autonomy Demands: Examine the demands for greater autonomy by various states and regions within India, and analyse the implications of these demands on the federal structure.

Module 2

2. Comprehending Party Politics: Understand the characteristics and features of national and regional political parties in India, and analyse their electoral performance since 1989 to discern trends and patterns.

Module 3

3. Exploration of Social Dynamics: Investigate the role of caste, religion, and gender in Indian politics, with specific reference to issues such as reservation, communalism, and political participation.

Module 4

4. Addressing National Security Challenges: Identify and analyse challenges to national security, including the criminalization of politics, internal threats such as Naxalism and insurgency, and the impact of global terrorism on India.

Course Outcomes

Module 1

CO1 – Understanding Federal System Changes: Learners will comprehend the evolving dynamics of Centre-State relations, particularly in fiscal matters and during emergencies, and evaluate their impact on governance.

CO2 – Analysis of Autonomy Movements: Learners will analyse demands for greater autonomy and their implications for the federal structure of India.

Module 2

CO3 – Insight into Party Politics: Learners will gain insight into the features and characteristics of national and regional political parties and be able to analyse their electoral performance over the years.

Module 3

CO4 – Understanding Social Dynamics: Learners will understand the role of caste, religion, and gender in Indian politics and critically analyse their impact on political processes and outcomes.

Module 4

CO5 – Addressing National Security Concerns: Learners will identify and evaluate challenges to national security, including the criminalization of politics, internal threats such as Naxalism and insurgency, and the impact of global terrorism on India’s security landscape.

3. FYBA Semester II Marathi Ancillary

(ललित गद्य या साहित्यप्रकाराचा अभ्यास)

Course Objectives

Module 1

1.To introduce the nature and features of Literary Essays.

2.To teach the elements of Literary Essays.

3.To make understand Tradition of Marathi Literary Essays.

Module 2

4.To develop the skill of critical thinking through the study of Literary Essays- the name of the book Church bell

5.To develop awareness about various socio-cultural, environmental issues.

Module 3

6.To develop the skill of critical thinking through the study of Literary Essays- the name of the book Paripurti

7.To develop awareness about various socio-cultural, environmental issues.

Course Outcomes

Module 1:

CO1: Learners will understand the nature and features of Literary Essays.

CO2: Learner will learn the elements of Literary Essays.

CO3: Learners will understand Tradition of Marathi of Literary Essays.

Module 2:

CO1: Learners will develop the skill of critical thinking through the study of Literary Essays- the name of the book Church bell. 

CO2: Learners will develop awareness about various socio-cultural, and environmental issues.

Module 3:

CO1: Learners will develop the skill of critical thinking through the study of Literary Essays- the name of the book Paripurti

CO2: Learners will develop awareness about various socio-cultural, environmental issues.

4. FYBA Semester II Marathi Compulsory

(निवडक कवितांचा अभ्यास व व्यावहारिक मराठी)

Course Objectives

Module 1

1.To give an introduction with Marathi Poems.

2.To develop the skill of literary and critical thinking through the study of Marathi poems  

3.To make aware of various socio-cultural, and environmental issues.

Module 2

4.To develop reading and writing skills of   Marathi Language.

5.To teach various types of uses and applications of Marathi Language.

Course Outcome

Module 1:

CO1: Learners will gain an introduction to Marathi Poems.

CO2: Learners will develop the skill of literary and critical thinking through the study of Marathi poems. 

CO3:  Learners will become aware of various socio-cultural, and environmental issues.

Module 2:

CO1: Learners will develop reading and writing skills in Marathi Language.

CO2: Learners will learn various types of uses and applications of the Marathi Language.

5. FYBA Semester II Micro Economics Paper II

Course Objectives

As a logical sequence to Microeconomics course-I, this course is aimed at giving supply side knowledge of Economics to the learner which will enhance their knowledge about aspects of production, cost and revenue analysis, theories of distribution and understanding about the market structure.

Course Outcome

CO1 – Learners will get supply side knowledge of Economics.

CO2 – Learners will be able to understand about production, cost and revenue analysis and theories of distribution.

CO3 – Learners will understand and analyse about the different market structures.

6. FYBA Semester II Foundation Course Paper II

Course Objectives

1.To enable the Learners to relate various concepts of Globalization and its impact on Indian Society.

2.To enable Learners to discuss the concept of Human Rights.

3.To enable Learners to assess the importance of environmental studies in the current developmental context.

4.To enable Learners to evaluate the existence of stress and conflict in individuals and the society.

Course Outcome

CO1 – Learners will be able to analyse the concept of Globalization, Liberalization and Privatization.

CO2 – Learners will be aware about human rights.

CO3 – Learner will be able recollect the information about basics of environmental ecology and interconnection between natural capital and environmental natural resources.

CO4 – Learner can discuss a bout causes of stress and conflict in Indian society.

SYBA Semester III

1. SYBA Semester III Introduction to Advertising Paper I

Course Objectives

Module 1

Introduction to Advertising

 • Integrated Marketing Communications (IMC) – Concept, Features, Elements, Role of advertising in IMC • Advertising: Concept, Features, Evolution of Advertising, Active Participants, Benefits of advertising to Business firms and consumers. • Classification of advertising: Geographic, Media, Target audience and Functions.

Module 2

Advertising Agency 11 • Ad Agency: Features, Structure and services offered, Types of advertising agencies, Agency selection criteria • Agency and Client: Maintaining Agency–Client relationship, Reasons and ways of avoiding Client Turnover, Creative Pitch, Agency compensation • Careers in advertising: Skills required for a career in advertising, Various Career Options, Freelancing Career Options – Graphics, Animation, Modelling, Dubbing.

Module 3

Economic & Social Aspects of Advertising 11 • Economic Aspects: Effect of advertising on consumer demand, monopoly and competition, Price. • Social aspects: Ethical and social issues in advertising, positive and negative influence of advertising on Indian values and culture. • Pro Bono/Social advertising: Pro Bono Advertising, Social Advertising by Indian Government through Directorate of Advertising and Visual Publicity (DAVP), Self-Regulatory body- Role of ASCI (Advertising Standard Council of India)

Module 4

Brand Building and Special Purpose Advertising 11 • Brand Building: The Communication Process, AIDA Model, Role of advertising in developing Brand Image and Brand Equity, and managing Brand Crises. • Special purpose advertising: Rural advertising, Political advertising-, Advocacy advertising, Corporate Image advertising, Green Advertising – Features of all the above special purpose advertising. • Trends in Advertising: Media, Ad spends, Ad Agencies, Execution of advertisements

Course Outcome

Module 1

CO 1 – To understand today’s business not success without advertising, in future learners will success their business through adverting and Learners will know the which advertising use which area they will know the idea of success in advertising local to global

CO 2 – The tools of advertising are more effectively working and learner will take benefit of that tools

Module 2

CO 3 – To understand the about agency and how to approach to the new agency of advertising and success our business, if learners are start to their business, they will start their business with advertising and expand their business worldwide.

Module 3

CO 4 – To understand to learners the code of conduct and the rules and regulations of DAVP, to know the role of ASCI and pro bono advertising.

Module 4

CO 5 – to understand how to develop our brand, brand image, rural advertising at time of cover the rural area, today’s importance of green advertising trends of today’s media to know learners very well.

2. SYBA Semester III Foundation course Paper III

Course Objectives

1.To enable Learners to examine the socio-economic problems faced by vulnerable groups.

2.To describe various aspects of disaster causes, effects and the steps in disaster management with reference to the Indian scenario.

3.To outline the interest in science and technology with the development of scientific temper and attitude.

4.To enable Learners to examine the various aspects of interpersonal as well as business communication.

Course Outcome

CO1 – Basic understanding will be developed among Learners about issues related to violations of Human Rights of weaker sections.

CO2 – Dealing with Environmental Concerns Learners can understand concept of Disaster and general effects, dealing with disasters and human Rights related with rehabilitation.

CO3 – The topic would make the Learners not to believe in superstitions and develop a scientific temper.

CO4 – Learners would understand the significance of communication in daily life which will help to build their career.

3. SYBA Semester III Marathi P II

(कथन साहित्याचा अभ्यास)

Course Objectives

Module 1

1.To introduce the nature and features of Narrative literature.

2.To teach elements of Narrative literature and tradition of Marathi Narrative literature.

Module 2

3.To develop the skill of critical thinking, literary criticism through the study of Novel named Fesati. short stories named Bakaryachi Body. 

4.To develop awareness about various socio-cultural, environmental issues.

Module 3

5.To develop the skill of critical thinking, literary criticism through the study of   short stories named Bakaryachi Body. 

6.To develop awareness about various socio-cultural, environmental issues.

Course Outcomes

Module 1

CO1: Learners will understand the nature and features of Narrative literature.

CO2: Learners will learn the elements of Narrative literature and tradition of Marathi Narrative literature.

 Module 2

 CO1: Learners will develop the skill of critical thinking, literary criticism through the study of Novel named Fesati short stories named Bakaryachi Body. 

CO2: Learners will develop awareness about various socio-cultural, and environmental issues.

Module 3

CO1: Learners will develop the skill of critical thinking, and literary criticism through the study of short stories named Bakaryachi Body. 

CO2: Learners will develop awareness about various socio-cultural, and environmental issues.

4. SYBA Semester III Principles and concepts of Political theory

Course Objectives

Module 1 Introduction to Political Theory

1.To introduce Learners to the fundamental concepts, scope, and approaches of political theory, providing a foundational understanding of its importance in analysing political phenomena.

Module 2 Understanding the State, Civil Society, and Market

2.To explore the concept of the state from various perspectives, including traditional and contemporary approaches, and to analyse the interplay between the state, civil society, and the market in political theory.

Module 3 Exploration of Power, Authority, and Legitimacy

3.To examine the concepts of power, authority, and legitimacy, understanding their definitions, sources, and implications for governance and political relations.

Module 4 Study of Law and Political Obligation

4.To delve into the concept of law within the context of political theory, analysing political obligations, including the right to resist authority when necessary.

Course Outcomes:

Module 1

CO 1 – Comprehensive Understanding of Political Theory: Learners will demonstrate a comprehensive understanding of political theory, including its definition, scope, and the traditional and contemporary approaches used to study it.

Module 2

CO 2 – Analysis of State, Civil Society, and Market: Learners will analyse the concept of the state and its changing perceptions, as well as the interactions between the state, civil society, and the market, recognizing their significance in political theory.

Module 3

CO 3 – Evaluation of Power, Authority, and Legitimacy: Learners will critically evaluate the concepts of power, authority, and legitimacy, understanding their dynamics and implications for political governance and decision-making processes.

Module 4

CO 4 – Critical Analysis of Law and Political Obligation: Learners will critically analyse the concept of law and political obligation, including the right to resist authority, and understand their role in shaping political structures and individuals’ obligations towards the state.

5. SYBA Semester III Public Administration

Course Objectives:

Module 1

Introduction to Public Administration: To introduce Learners to the meaning, scope, and significance of public administration, tracing its evolution as a discipline and understanding its role in the contemporary context of liberalisation, privatisation, and globalisation.

Module 2

Study of Theories of Administration: To familiarise Learners with key theories of administration, including scientific management theory by F. W. Taylor, bureaucratic theory by Max Weber, and human relations theory by Elton Mayo, providing insights into different approaches to organising and managing public institutions.

Module 3

Exploration of Basic Principles and Theories of Organization: To examine fundamental principles and theories of organisation in public administration, including hierarchy, delegation, centralization, decentralisation, motivational theories by McGregor and McLelland, and leadership theories like trait theory and contingency theory, enabling Learners to understand organisational dynamics and employee behaviour.

Module 4

Analysis of Contemporary Techniques and Practices in Administration: To analyse contemporary techniques and practices in public administration, such as good governance, e-governance, and public-private partnerships, allowing Learners to understand the challenges and opportunities in modern governance structures.

Course Outcomes:

Module 1

CO 1 – Comprehensive Understanding of Public Administration: Learners will demonstrate a comprehensive understanding of public administration, including its conceptual framework, historical development, and contemporary relevance in the context of globalisation and technological advancements.

Module 2

CO 2 – Critical Evaluation of Theories of Administration: Learners will critically evaluate key theories of administration, understanding their strengths, limitations, and applicability in various organisational contexts, and analysing their implications for effective management and decision-making.

Module 3

CO 3 – Application of Organisational Principles: Learners will apply fundamental principles and theories of organisation in public administration contexts, demonstrating their ability to analyse organisational structures, design efficient processes, and enhance employee motivation and leadership effectiveness.

Module 4

CO 4 – Analysis of Contemporary Administrative Practices: Learners will analyse contemporary administrative practices, such as good governance, e-governance, and public-private partnerships, assessing their impact on public service delivery, accountability, and efficiency, and identifying strategies for improving governance outcomes.

6. SYBA Semester III Macro Economics I

Course Objectives

This course is designed to provide an introduction to the Learners about the basic building blocks of Macro Economics which will serve as a foundation throughout their career. Understanding different concepts of National Income, Investment and savings. Understanding of IS-LM framework.

Course Outcome

CO1     Learners will understand the scope and importance of Macro Economics.

CO2     Learners will be aware about the basic concepts national Income and its measurement.

CO3     Learners will understand the basic building blocks of Macro Economics which serves throughout their career.

CO4       Learners will get knowledge of concepts like Consumption and saving.

CO5     Learners will understand the banking structure of the country and concepts of demand and supply of money.

7. SYBA Semester III Marathi Study of Language and Dialects P III

(भाषा आणि बोली अभ्यास)

Course Objectives

Module 1:

1.To introduce the nature and features of Language.

2.To teach the functions of the language.

Module 2:

3.To teach the correlation between language, society and culture.

4.To teach linguistic approach towards languages.

Module 3:

5.To introduce the importance and urge of the study of dialects.

6.To introduce Marathi dialects in the society like Vharadi, Ahirani, Konkani

7.To introduce the nature and features of Marathi Malwani and Aagri Dialects.

Course Outcomes

Module 1:

CO1: Learners will learn the nature and features of Language.

CO2: Learners will learn the functions of the language.

Module 2:

CO3: Learners will learn the correlation between language, society and culture.

CO4: Learners will learn the linguistic approach towards languages.

Module 3:

CO5: Learners will learn the importance and urge of the study of dialects.

CO6: Learners will aware about the Marathi dialects in the society like Vharadi, Ahirani, Konkani

CO7: Learners will learn the nature and features of Marathi Malwani and Aagri Dialects.

8. SYBA Semester III Public Finance

Course Objectives

Public Finance is the study of government policy from the point of economic efficiency and equity. The role and functions of the government have been changing throughout time. The existence of externalities, acceleration of economic growth, raising the level of employment, the need and concern for adjustment in the distribution of income and wealth etc. require the use of package of policies which require tax systems, expenditure programmes, rising of debt, issues of deficit etc. This course deals with basic concepts which explain the need for government intervention. It exposes the Learner to public budget through issues of taxation, expenditure, debt and concepts of deficit. Learners also understood the Indian Public Finance.

Course Outcome

CO1       Learners will learn the scope of public finance like public revenue, public expenditure, and public debt.

CO2     Learners will understand the budget of India, its types and structure of budget.

CO3     Learners will learn the role and intervention of government.

CO4     Learners will understand the sources of taxation, tax system and policies related to economic growth and employment generation.

CO5     Learners will also get the understanding of concepts of expenditure, budget, debt, deficit and taxation.

SYBA Semester IV

1. SYBA Semester IV Introduction to Advertising Paper II

Course Objectives

Module 1

Media in Advertising • Traditional Media: Print, Broadcasting, Out-Of-Home advertising and films – advantages and limitations of all the above traditional media • New Age Media: Digital Media / Internet Advertising – Forms, Significance and Limitations • Media Research: Concept, Importance, Tool for regulation – ABC and Doordarshan Code.

Module 2

Planning Advertising Campaigns • Advertising Campaign: Concept, Advertising Campaign Planning -Steps Determining advertising objectives – DAGMAR model • Advertising Budgets: Factors determining advertising budgets, methods of setting advertising budgets, Media Objectives – Reach, Frequency and GRPs • Media Planning: Concept, Process, Factors considered while selecting media, Media Scheduling Strategies

Module 3

Execution and Evaluation of Advertising 11 • Creativity: Concept and Importance, Creative Process, Concept of Creative Brief, Techniques of Visualization • Creative aspects: Buying Motives – Types, Selling Points- Features, Appeals – Types, Concept of Unique Selling Preposition (USP) • Creativity through Endorsements: Endorsers – Types, Celebrity Endorsements – Advantages and Limitations, High Involvement and Low Involvement Products

Module 4

Fundamentals of Creativity in Advertising 12 • preparing print ads: Essentials of Copywriting, Copy – Elements, Types, Layout- Principles, and Illustration – Importance. • Creating broadcast ads: Execution Styles, Jingles and Music – Importance, Concept of Storyboard • Evaluation: Advertising copy, Pre-testing and Post-testing of Advertisements – Methods and Objectives.

Course Outcome

Module 1

CO 1 – To understand the learner’s new media and set up the new media successfully. ABC role and Doordarshan code known to the learners.

CO 2 – to understand the learners How to focus the internet media / Digital media and significance of new media.

 Module 2

CO 3 – Learners know the budget of advertising at every level means local to global and they plan properly to our business of advertising.

Module 3

CO 4 – to understand the Learner’s/ learners different types of advertising such as Visualization, creative brief unique sale proportion and celebrity endorsement and high and low involvement product.

Module 4.

CO 5 – To understand the jingle and music advertising, pre-testing and post testing methods also known to learners.

Course Outcome

2. SYBA Semester IV Marathi Study of Drama

 (नाटकएकांकिका या साहित्यप्रकाराचा अभ्यास)

Course Objectives

Module 1

1.To introduce the nature and features of Drama and One-act Play

2.To teach the elements, and differences of Drama and One Act Play and the Tradition of Marathi Theatre.

Module 2

1.To develop the skill of literary criticism through the study of drama named Amadar Saubhagyawati.

2.To develop awareness about various socio-cultural issues.

Module 3

1.To develop the skill of literary criticism through the study of book of one-act play named Nivadak Ekankika

2.To develop awareness about various socio-cultural issues.

Course Outcome

Module 1

CO1: Learners will understand the nature and features of Drama and One act Play

CO2: Learner will learn the elements differences of Drama and One act Play

and the Tradition of Marathi Theatre.

Module 2

CO5: Learner will develop the skill of literary criticism through the study of drama named Amdar Saubhagyawati.

CO6: Learners will develop awareness about various socio-cultural issues.

Module 3

CO7: Learner will develop the skill of literary criticism through the study of a one-act play named Nivadak Ekankika

CO8: Learners will develop awareness about various socio-cultural issues.

3. SYBA Semester IV Foundation Course – IV

Course Objectives

1.To enable Learners understand rights of consumer and right to information.

2.To enable the Learners to relate the concept of ecology and sustainable development, environmental pollutions.

3.To illustrate the Learners about new types of technologies used in day-to-day life.

4.To explain to the Learners the various competitive examinations and discuss the life skills such as time management, goal setting etc. required to shape their career

Course Outcome

1.Learner will get an outline of rights reserved for the consumer along with detailed information on the Right to Information and Public Investigation Litigation act.

2.Learner will be able to state the different approaches of Ecology which would help them to understand Environmental Principles for sustainable Development and Environmental pollution control.

3.Learner will be able to describe the advanced technological inventions and their application in human life.

4.The topics will equip them with necessary life skills and the abilities needed to succeed in a competitive outer world.

4. SYBA Semester IV Indian Administration

Course Objectives

Module 1

Understanding Indian Administration: Gain an understanding of the structure, evolution, and constitutional context of Indian administration, including its salient features and the role of district administration since independence.

Module 2

Personnel Administration: Learn about the recruitment process for All India Services, Central services, and State services, including the role of Public Service Commissions and the importance of training programs.

Module 3

Financial Administration: Understand the budgetary process, the role of parliamentary committees such as the Public Accounts Committee and the Comptroller and Auditor General in financial oversight, and the principles of financial accountability.

Module 4

Exploration of Contemporary Issues: Analyse contemporary issues in Indian administration, including integrity in administration through institutions like Lokpal, Lokayukta, and the Central Vigilance Commission, the relationship between citizens and administration, and the implementation of Citizen’s Charters.

Course Outcomes

Module 1

CO 1 – Comprehensive Understanding of Indian Administration: Learners will demonstrate a comprehensive understanding of the evolution, structure, and constitutional context of Indian administration, including its salient features and the role of district administration.

Module 2

CO 2 – Knowledge of Personnel Administration: Learners will gain knowledge of the recruitment process for various government services, the functions of Public Service Commissions, and the importance of training in personnel administration.

Module 3

CO 3 – Understanding of Financial Administration: Learners will understand the budgetary process, the role of parliamentary committees and the Comptroller and Auditor General in financial oversight, and the principles of financial accountability in Indian administration.

Module 4

CO 4 – Analysis of Contemporary Issues: Learners will analyse contemporary issues such as integrity in administration, the relationship between citizens and administration, and the implementation of Citizen’s Charters, and propose solutions to address these challenges.

5. SYBA Semester IV Marathi Grammar and writing skills Paper III

(मराठी व्याकरण आणि लेखन कौशल्ये)

Course Objectives

Module 1

1.To teach the Marathi Grammar and its application.

Module 2

2.To introduce computer technology for the application of Marathi language 

Module 3:

3.To develop writing skills in various forms of Marathi Language like essay writing, abstract writing, expansion of theme etc.

Course Outcomes:

Module 1

CO1: Students will learn the Marathi Grammar and its application.

Module 2

CO1: Students will learn computer technology for the application of Marathi language. 

Module 3

CO1: Students will develop writing skills in various forms of Marathi Language like essay, abstract, expansion of theme etc.

6. SYBA Semester IV Political Values and Ideologies

Course Objectives:

Module 1

Understanding Rights: Explore the meaning and nature of rights, theories of rights, and their classification to provide a comprehensive understanding of the concept of rights in political theory.

Module 2

Exploration of Political Values: Examine basic political values such as liberty, equality, and justice to understand their significance in shaping political ideologies and systems.

Module 3

Study of Democracy: Analyse theories of democracy, principles of liberal democracy, and the conditions necessary for the successful functioning of democracy to develop a deep understanding of democratic governance.

Module 4

Examination of Political Ideologies: Study prominent political ideologies such as Marxism, Fascism, and Feminism to comprehend their core principles, historical contexts, and impact on political thought and practice.

Course Outcomes:

Module 1

CO 1 – Comprehensive Understanding of Rights: Learners will demonstrate a comprehensive understanding of the concept of rights, including their meaning, nature, theoretical foundations, and various classifications.

Module 2

CO 2 – Appreciation of Political Values: Learners will appreciate the significance of fundamental political values such as liberty, equality, and justice and understand their role in shaping political systems and policies.

Module 3

CO 3 – Knowledge of Democratic Principles: Learners will gain knowledge of democratic theories, principles of liberal democracy, and the essential conditions for the successful functioning of democratic governance.

Module 4

CO 4 – Understanding of Political Ideologies: Learners will understand the core principles, historical contexts, and key characteristics of prominent political ideologies such as Marxism, Fascism, and Feminism, and critically analyse their impact on political thought and practice.

7. SYBA Semester IV Macro Economics II

Course Objectives

This course is designed to make Learners aware of macroeconomic terminologies and make them familiar with macroeconomic terms and concepts in order to understand economics at aggregate level. It also aims to make the Learners aware about recent developments in macroeconomic literature.

Course Outcome

CO1     Learners will aware to macroeconomics terminologies and familiar with them and understand economics at aggregate level.

CO2     Learners will understand the recent issues like inflation, poverty, unemployment and government policies to resolve this issue.

CO3     Learners will aware about the economic policy like monetary and fiscal policy.

CO4     Learners will understand post-Keynesian economics.

CO5     Learners get knowledge about external sector and foreign policies, foreign exchange market and theories.

8. SYBA Semester IV Indian Economy – I

Course Objectives

This course deals with the nature and sector wise composition of Indian economy. The learners shall be able understand the problems and prospects of Indian economy. The content has also intended to orient the learners about the recent developments in the economy.

Course Outcome

CO1     Learners will understand the nature and sector wise composition of Indian Economy.

CO2     Learners will get knowledge of National income and different methods of measuring national income.

CO3     Learners will get knowledge of Indian agriculture and recent state and different policies of government.

CO4     Learners will get knowledge of industrial sector and government policies.

CO5     Learners will know about service sector and its importance in Indian Economy.

TYBA Semester V

1. TYBA Semester V Economics – Advance Macroeconomics III

Course Objectives

The course is designed to provide sound understanding in micro economic theory.  Since learners have been taught perfect competition. This course focuses on three main pillars of microeconomics such as imperfect competition, welfare economics and information economics.

Course Outcome

CO1     Learners will get knowledge about new market structure, imperfect competition.

CO2     Learners can understand the welfare economics and economics of information.

CO3     Learners can understand micro economic theory.

2. TYBA Semester V Economics for Growth and Development

Course Objectives

This course introduces the concepts, theories, process and policies regarding growth and development. The meaning of the development as it has evolved over the years is clarified. The contemporary as well as classical theories of growth, development, and underdevelopment are considered in detail. Theories and issues related to population, poverty, inequality and human capital are considered. Urban and rural aspects of the development process studied. Importance of technology, infrastructure and planning in development process are considered. The approach has been to cover all important areas of development economics.

Course Outcome

CO1     Learners will enable to apply and analyse issues in the development process.

CO2     Learners will be able to identify the issues related to Growth and Development.

CO3     Learners will be able to understand the policy options and analysed the Measures taken for the   development of an economy.

3. TYBA Semester V Economics – Industrial and Labour Economics

Course Objectives

This course intends to equip the learnerswiththeknowledgeaboutthefundamentalsofIndustrialEconomicsandalsothelatestpolicies relating to the Indian industry. There has been a paradigm shift in the structure of the Indian industrial sector and the policies governing it ever since the new era of globalization and liberalization has ushered in.

Course Outcome

CO1     Learners will study the different contemporary issues of industrial sector.

CO2     Learners will know the problems of industries.

CO3     Learners will get the knowledge about productivity.

CO4     Learners will get knowledge about new Policies and its impact on industries.

4. TYBA Semester V Marathi Paper IV (History of Medieval Marathi Literature)

Course Objectives

Module1

1.To introduce the Cultural and Social History of Medieval Maharashtra.

2.To teach the Nature and features of Medieval Marathi Literature

3.To teach the philosophy and literature created by the Mahanubhav cult in the 13th century.

Module 2

4.To introduce the Cultural and Social History of Medieval Maharashtra.

5.To teach the Nature and features of Medieval Marathi Literature

6.To teach the philosophy and literature created by the Varkari cult in 13th century.

Module 3:

7.To introduce the Cultural and Social History of Medieval Maharashtra.

8.To teach the Nature and features of Medieval Marathi Literature

9.To teach the philosophy and literature created by the Varkari cult in the 15th To 17th century.

Module 4:

10.To introduce the Cultural and Social History of Medieval Maharashtra.

11.To teach the Nature and features of Medieval Marathi Literature

12.To teach the features of Pandit Poetry.

Course Outcomes

Module1:

CO1: Students will understand the Cultural and Social History of Medieval Maharashtra.

CO2: Students will learn the Nature and features of Medieval Marathi Literature

CO3:  Students will learn the philosophy and literature created by the Mahanubhav cult in the 13th century.

Module 2:

CO1: Students will understand the Cultural and Social History of Medieval Maharashtra.

CO2: Students will learn the Nature and features of Medieval Marathi Literature

CO3:  Students will learn the philosophy and literature created by the Varkari cult in 13th Century

Module 3:

CO1: Students will understand the Cultural and Social History of Medieval Maharashtra.

CO2: Students will learn the Nature and features of Medieval Marathi Literature

CO3:  Students will learn the philosophy and literature created by Varkari cult in 15th Century till 17th century.

Module 4:

CO1: Students will understand the Cultural and Social History of Medieval Maharashtra.

CO2: Students will learn the Nature and features of Medieval Marathi Literature

CO3:  Students will learn the features of Pandit Poetry.

5. TYBA Semester V Marathi Paper V (Indian and Western Theories of Literature)

Course Objectives

Module 1

1.To teach ancient Indian literary theories in Sanskrit like Bharatmuni’s Rasasutra, Alankarvichar, Ritivichar, Vakroktivichar, dhvanivichar, auchityavichar.

2.To make aware of historical literary background of Indian Literature.

Module 2

3.To teach the nature and function of literary language.

4.To introduce the Sanskrit theories of literary language like shabdashakti.

Module 3

5.To teach the concepts for literary competence in Sanskrit: Pratibha, Vyutpatta and Abyas

6.To teach the theories of objectives behind the literature like Aanand and Bodha.

Module 4

7.To learn the commentaries of Sanskrit Literary philosophers like Lolat, Shankuk, Bhattanayak, and Abhinavgupta on Rasasutra.

8.To be aware about the basic theories behind Indian Literature.

Course Outcomes

Module 1:

CO1: Students will learn the ancient Indian literary theories in Sanskrit like Bharatmuni’s Rasasutra, Alankarvichar, Ritivichar, Vakroktivichar, dhvanivichar, auchityavichar.

CO2: Students will be aware of the historical literary background of Indian Literature.

Module 2:

CO3: Students will learn the nature and function of literary language.

CO4: Students will understand the Sanskrit theories of literary language like shabdashakti.

Module 3:

CO5:  Students will learn the concepts of literary competence in Sanskrit: Pratibha, Vyutpatta and Abyas

CO6: Students will learn the theories of objectives behind the literature like Aanand and Bodha.

Module 4:

CO7: Students will understand the commentaries of Sanskrit Literary philosophers like Lolat, Shankuk, Bhattanayak, and Abhinavgupta on Rasasutra.

CO8: Students will understand the basic theories behind Indian Literature.

6. TYBA Semester V Marathi Paper VI (Literature and Society)

Course Objectives

Module 1

1.To teach the concepts of society and culture as well as literature.

2.To develop an understanding of the co-relation of Literature and society.

Module 2

3.To introduce the different trends in Marathi literature like Gramin Sahitya and Mahanagari Sahitya.

4.To teach the nature and features of Gramin Sahitya through the study of poems by Kalpana Dudhal- Dhag asatech aaspaas.

5.To develop awareness about various socio-cultural, and environmental issues.

Module 3

6.To teach the nature and features of Mahanagari Sahitya through the study of a Novel written by Mahesh Keluskar named Kramashaha.

7.To develop awareness about various socio-cultural, and environmental issues.

Course Outcomes

Module1

CO1: Students will learn the concepts of society and culture as well as literature.

CO2: Students will understand the co-relation of Literature and society.

Module 2

CO3: Students will learn the different trends in Marathi literature like Gramin Sahitya and Mahanagari Sahitya.

CO4: Students will learn the nature and features of Gramin Sahitya through the study of poems by Kalpana Dudhal- Dhag asatech aaspaas.

CO5: Students will be aware of various socio-cultural, and environmental issues.

Module 3

CO6: Students will learn the nature and features of Mahanagari Sahitya through the study of a Novel written by Mahesh Keluskar named Kramashaha.

CO7: Students will be aware of various socio-cultural, and environmental issues.

7. TYBA Semester V Political Science – International Relations: World Politics

Course Objectives

Module 1

Understanding International Relations: To provide Learners with a comprehensive understanding of the field of international relations, including its definition, scope, and relevance in contemporary global politics.

Exploration of Approaches: To familiarise Learners with key theoretical approaches in international relations, particularly realism and liberalism, and enable them to critically analyse international political dynamics through these lenses.

Conceptual Understanding: To introduce Learners to fundamental concepts such as power, national interest, and balance of power, and to facilitate their understanding of how these concepts shape international relations.

Module 2

Analysis of World Order: To analyse the structure of the international system, including the dynamics of the Cold War era characterised by bipolarity, and the shifts in world order post-Cold War, including unipolarity, multipolarity, and non-polarity.

Module 3

Study of Conflict, Peace, and Security: To examine different types of conflicts and their changing nature, explore approaches to peace such as arms control, disarmament, and collective security, and understand the evolving concept of security encompassing both national security and human security.

Module 4

Exploration of International Political Economy: To study key institutions and mechanisms shaping the global economy, including the Bretton Woods Institutions (IMF, World Bank, WTO), regional economic integration such as the European Union, and the phenomenon of globalisation.

Course Outcomes:

Module 1

CO 1 – Comprehensive Understanding of International Relations: Learners will demonstrate a comprehensive understanding of the field of international relations, including its definition, scope, and relevance in global politics.

CO 2 – Critical Analysis through Theoretical Lenses: Learners will be able to critically analyse international political dynamics using theoretical approaches such as realism and liberalism, and evaluate their applicability in different contexts.

CO 3 – Application of Conceptual Knowledge: Learners will apply their understanding of fundamental concepts such as power, national interest, and balance of power to analyse and interpret various international political phenomena.

Module 2

CO 4 – Analysis of World Order: Learners will analyse the structure of the international system, including the dynamics of the Cold War and post-Cold War world orders, and evaluate the implications of shifts in global power configurations.

Module 3

CO 5 – Understanding of Conflict and Peace: Learners will understand different types of conflicts and their changing nature, evaluate approaches to peace, and analyse the concept of security in its national and human dimensions.

Module 4

CO 6 – Understanding of International Political Economy: Learners will understand key institutions and mechanisms shaping the global economy, analyse regional economic integration processes, and critically evaluate the impacts of globalisation on world politics and economics.

8. TYBA Semester 5 – Political Thought: Western Political Thought

Course Objectives

Module 1

Understanding Western Political Thought: To provide Learners with a comprehensive understanding of significant thinkers and their ideas within Western political thought, spanning from the Renaissance to contemporary times.

Examination of Modern State: To analyse the contributions of key political thinkers such as Niccolo Machiavelli and John Locke to the conceptualization of the modern state and its institutions.

Module 2

Exploration of Liberty and Justice: To examine the ideas of John Stuart Mill and John Rawls regarding liberty, justice, and the role of the state in safeguarding individual rights and promoting social justice.

Module 3

Study of Revolution and Hegemony: To analyse the theories of Karl Marx and Antonio Gramsci regarding revolution, hegemony, and the dynamics of power in society and politics.

Module 4

Exploration of Feminism and Multiculturalism: To study the contributions of Simone de Beauvoir and Will Kymlicka to feminist theory and multiculturalism, and to understand their implications for political thought and practice.

Course Outcomes

Module 1

CO 1 – Comprehensive Understanding of Western Political Thought: Learners will demonstrate a comprehensive understanding of significant thinkers and their ideas within Western political thought, spanning different historical periods and ideological perspectives.

CO 2 – Critical Analysis of Modern State: Learners will critically analyse the contributions of Machiavelli and Locke to the conceptualization of the modern state, including their views on sovereignty, authority, and political power.

Module 2

CO 3 – Evaluation of Liberty and Justice: Learners will evaluate the ideas of Mill and Rawls regarding liberty, justice, and the role of the state in promoting individual freedom and social equality, and critically assess their relevance in contemporary political discourse.

Module 3

CO 4 – Analysis of Revolution and Hegemony: Learners will analyse the theories of Marx and Gramsci regarding revolution, hegemony, and class struggle, and critically evaluate their applicability in understanding contemporary political dynamics.

Module 4

CO 5 – Understanding of Feminism and Multiculturalism: Learners will understand the contributions of de Beauvoir and Kymlicka to feminist theory and multiculturalism, and critically assess their implications for political theory and practice, particularly in relation to issues of gender equality and cultural diversity.

9. TYBA Semester 5 – Politics of Modern Maharashtra

Course Objectives

Module 1

Understanding the Historical Context: To provide Learners with an understanding of the historical background of Maharashtra, including the evolution of the idea of Maharashtra, the nationalist movement, social reform movements, and the Samyukta Maharashtra Movement.

Module 2

Analysis of Sub-regionalism and Regional Disparity: To analyse the dynamics of sub-regionalism, regional disparities, and development issues within Maharashtra, focusing on regions like Konkan, Marathwada, and Vidarbha, as well as reports like the Dandekar Committee Report and the role of Statutory Development Boards.

Module 3

Study of Political Institutions: To examine the political institutions in Maharashtra, including the State Legislature, the Chief Minister and Council of Ministers, and the judiciary, understanding their composition, functions, and roles within the state’s political framework.

Module 4

Exploration of Caste and Politics: To analyse the intersection of caste and politics in Maharashtra, including the dynamics of dominant caste politics, Dalit politics, and OBC politics, and to understand their impact on the state’s political landscape.

Course Outcomes

Module 1

CO 1 – Historical Understanding: Learners will demonstrate a comprehensive understanding of the historical background of Maharashtra, including key movements and events that have shaped its political landscape.

Module 2

CO 2 – Analysis of Regional Dynamics: Learners will analyse sub-regionalism, regional disparities, and development issues within Maharashtra, critically evaluating reports and mechanisms aimed at addressing these disparities.

Module 3

CO 3 – Understanding of Political Institutions: Learners will understand the functioning and roles of key political institutions in Maharashtra, including the State Legislature, the executive branch, and the judiciary, and their significance in the state’s governance.

Module 4

CO 4 – Critical Analysis of Caste and Politics: Learners will critically analyse the role of caste in Maharashtra’s politics, including dominant caste politics, Dalit politics, and OBC politics, and understand how these dynamics influence political processes and outcomes in the state.

TYBA Semester VI

1. TYBA Semester VI Economics – Advance Macro Economics – III

Course Objectives

This course introduces the Learners to form al modelling of a macro economic theory with analytical tools. Since Learners have been taught Keynesian Synthesis, this course focuses on four aspects which are the study of Post Keynesian Synthesis, Trade Cycles, Exchange Rate Regimes and International Monetary System.

Course Outcome

CO1     Learners will aware about post Keynesian synthesis and understand various aspects of trade cycles.

CO2     Learners will be able to describe the contemporary Exchange Rate Regimes and   International Monetary System.

2. TYBA Semester VI Economics – International Economics

Course Objectives

The course is designed to provide a general understanding of the fundamentals of International Trade Theories along with the balance of payment concepts, crisis and various policy measures to correct the same. It also provides overview of the working of foreign exchange market, determination of exchange rate and different terms related with the foreign exchange market. The course introduces the main features of the international economic institutions and enables them to critically understand role and functions of those institutions.

Course Outcome

CO1     Learners will be able to understand the trade theories and determinants of trade which helps them to analyse the international trade policies.

CO2     Learners will be able to understand the role of various international institutions and trade blocks and their approaches in framing the policies for trade.

CO3     Learners will understand the fundamentals of International Trade Theories along with the balance of payment concepts, crisis and various policy measures to correct the same.

3. TYBA Semester VI Economics – Industrial and Labour Economics – II

Course Objectives

Issues pertaining to the labour market, wage policy, trade unions and amicable solutions to industrial disputes have become vital for developing countries, especially for India, where the bulk of the labour force is employed in the unorganised sector, and the organized sector is witnessing a phenomenon of jobless growth. This course intends to provide knowledge of the same and also discusses the importance of labour welfare and social security measures for the growing labour.

Course Outcome

CO1     Learners will be aware about different problems and policies a Labour.

CO2     Learners will get information about trade unions and industrial relation in contemporary world.

CO3     Learners will know the different policies of Labour welfare.

4. TYBA Semester VI Marathi Paper IV (History of Medieval Marathi Literature)

Course Objectives

Module1

1.To introduce the Cultural and Social History of Medieval Maharashtra.

2.To teach the Nature and features of Medieval Marathi Literature

3.To teach the features of Shahir Poetry.

Module 2:

4.To introduce the Cultural and Social History of Medieval Maharashtra.

5.To teach the Nature and features of Medieval Marathi Literature

6.To teach the philosophy and literature created by Nath, Datta, Samartha and Lingayat cult in the 13th to 17th centuries.

Module 3:

To introduce the Cultural and Social History of Medieval Maharashtra.

To teach the Nature and features of Medieval Marathi Literature

To teach the philosophy and literature created by the Christi Marathi poets and Islamic Marathi poets in the 15th To 17th century.

Module 4:

To introduce the Cultural and Social History of Medieval Maharashtra.

To teach the Nature and features of Medieval Marathi Literature

To teach the features of Bakhar Literature.

Course Outcomes

Module1:

CO1: Students will understand the Cultural and Social History of Medieval Maharashtra.

CO2: Students will learn the Nature and features of Medieval Marathi Literature

CO3:  Students will learn the features of Shahiri Poetry.

Module 2:

CO1: Students will understand the Cultural and Social History of Medieval Maharashtra.

CO2: Students will learn the Nature and features of Medieval Marathi Literature

CO3:  Students will learn the philosophy and literature created by Nath, Datta, Samartha and Lingayat cult in the 13th Century – 17th Centuries.

Module 3:

CO1: Students will understand the Cultural and Social History of Medieval Maharashtra.

CO2: Students will learn the Nature and features of Medieval Marathi Literature

CO3:  Students will learn the philosophy and literature created by Christi and Islamic Marathi poets from 15th Century till 17th century.

Module 4:

CO1: Students will understand the Cultural and Social History of Medieval Maharashtra.

CO2: Students will learn the Nature and features of Medieval Marathi Literature

CO3:  Students will learn the features of Bakhar Gadya.

5. TYBA Semester VI Marathi Paper V (Indian and Western Theories of Literature)

Course Objectives

Module 1

1.To teach Western literary theories of Plato and Aristotle.

2.To make aware of historical literary background of modern Indian Literature.

Module 2

3.To teach the nature and function of literary language.

4.To introduce the Western theories of literary language.

Module 3

5.To teach the concepts for literary competence in Western literature.

6.To teach the theories of objectives behind the literature.

Module 4:

7.To learn the commentaries Catharsis

8.To make aware of the basic theories behind modern Indian Literature.

Course Outcomes

Module 1:

CO1: Students will learn the Western literary theories of Plato and Aristotle.

CO2: Students will be aware of the historical literary background of modern Indian Literature.

Module 2:

CO1: Students will learn the nature and function of literary language.

CO2: Students will understand the Western theories of literary language.

Module 3:

CO1:  Students will learn the concepts of literary competence in Western Literature.

CO2: Students will learn the theories of objectives behind the literature (Art for Art’s sake).

Module 4:

CO1: Students will understand the commentaries on Catharsis.

CO2: Students will understand the basic theories behind modern Indian Literature.

6. TYBA Semester VI Marathi Paper VI (Literature and Society)

Course Objectives

Module 1

1.To introduce socio-political history and movements in Maharashtra since the sixties.

2.To learn the views of well-known Marathi critic Sharadchandra Muktibodh and M.N. Wankhede on social commitment in literature.

3.To develop an understanding of the co-relation of Literature and society.

Module 2:

4.To introduce the different trends in Marathi literature like Dalit Literature and feminist Literature in Marathi.

5.To teach the nature and features of Dalit Literature through the study of Drama named Bhai Tumhi Kuthe Aahaat? 

6.To develop awareness about various socio-cultural, and environmental issues.

Module 3

7.To teach the nature and features of feminist literature through the study of short stories named Avakash.

8.To develop awareness about various socio-cultural, and environmental issues.

Course Outcomes

Module1

CO1: Students will learn the socio-political history and movements in Maharashtra since the sixties.

CO2: Students will learn the views of well-known Marathi critic Sharadchandra Muktibodh and M.N. Wankhede on social commitment in literature.

CO3: Students will learn the co-relation of Literature and society.

Module 2

CO4: Students will learn the different trends in Marathi literature like Dalit Literature and Feminist literature.

CO5: Students will learn the nature and features of Dalit Literature through the study of Drama named Bhai Tumhi Kuthe Aahaat? 

CO6: Students will be   aware about various socio-cultural, and environmental issues.

Module 3

CO7: Students will learn the nature and features of feminist literature through the study of short stories named Avakash.

CO8: Students will be awareness about various socio-cultural, and environmental issues.

7.TYBA Semester 6 – International Relations: India in World Politics

Course Objectives

Module 1

Understanding Foreign Policy and Diplomacy: To provide Learners with a comprehensive understanding of foreign policy, its objectives, and the role of diplomacy in India’s engagement with the world.

Examination of Determinants of Foreign Policy: To analyse the determinants of India’s foreign policy, including political, economic, social, and strategic factors, and understand how these factors shape India’s approach towards international relations.

Module 2

Study of India’s Relations with Major Powers: To study India’s relations with major powers such as the USA, Russia, and China, including historical context, current dynamics, and future prospects.

Module 3

Exploration of India’s Relations with Neighbours: To examine India’s relations with its neighbours, particularly within the SAARC region, focusing on key relationships with Pakistan and Bangladesh, including historical conflicts, diplomatic efforts, and prospects for cooperation.

Module 4

Analysis of India’s Role in International Organizations: To analyse India’s role in international organisations, with a specific focus on its engagement with the United Nations and ASEAN, understanding India’s contributions, challenges, and opportunities within these multilateral frameworks.

Course Outcomes

Module 1

CO 1 – Comprehensive Understanding of Foreign Policy: Learners will demonstrate a comprehensive understanding of foreign policy objectives and the role of diplomacy in India’s engagement with the international community.

CO 2 – Analysis of Determinants of Foreign Policy: Learners will analyse the various determinants of India’s foreign policy and understand how these factors influence India’s approach towards global affairs.

Module 2

CO 3 – Understanding of India’s Relations with Major Powers: Learners will understand the historical context, current dynamics, and future prospects of India’s relations with major powers such as the USA, Russia, and China.

Module 3

CO 4 – Insight into India’s Neighbourhood Relations: Learners will gain insight into India’s relations with its neighbours, particularly within the SAARC region, including an understanding of historical conflicts, diplomatic efforts, and prospects for regional cooperation.

Module 4

CO 5 – Knowledge of India’s Role in International Organizations: Learners will gain knowledge of India’s role in international organisations such as the United Nations and ASEAN, understanding its contributions, challenges, and opportunities within these multilateral frameworks.

8.TYBA Semester 6 – Political Thought: Indian Political Thought

Course Objectives

Module 1

Understanding Indian Political Thought: To provide Learners with a comprehensive understanding of the key thinkers and ideas in Indian political thought, spanning different historical periods and ideological perspectives.

Examination of Ideas on State: To analyse the perspectives of thinkers such as Mahadev Govind Ranade and Mohandas Karamchand Gandhi on the nature and role of the state in Indian society, including concepts of governance, justice, and sovereignty.

Module 2

Study of Nationalism: To examine the contributions of Rabindranath Tagore and Vinayak Damodar Savarkar to the discourse on nationalism in India, including their conceptions of nationhood, identity, and cultural regeneration.

Module 3

Exploration of Rational and Radical Reform: To analyse the ideas of Gopal Ganesh Agarkar and Bhimrao Ramji Ambedkar regarding rational and radical reforms in Indian society and politics, focusing on issues of social justice, equality, and empowerment.

Module 4

Understanding of Socialism: To study the socialist perspectives of Jawaharlal Nehru and Rammanohar Lohia, including their visions for economic development, social welfare, and egalitarianism in post-colonial India.

Course Outcome

Module 1

CO 1 – Comprehensive Understanding of Indian Political Thought: Learners will demonstrate a comprehensive understanding of key thinkers and ideas in Indian political thought, including their historical context, ideological foundations, and contemporary relevance.

CO 2 – Analysis of Ideas on State: Learners will analyse and evaluate the perspectives of Ranade and Gandhi on the nature and role of the state, critically assessing their contributions to Indian political theory and practice.

Module 2

CO 3 – Evaluation of Nationalism: Learners will critically evaluate the conceptions of nationalism presented by Tagore and Savarkar, understanding their implications for Indian identity, unity, and cultural resurgence.

Module 3

CO 4 – Critical Analysis of Rational and Radical Reform: Learners will critically analyse the ideas of Agarkar and Ambedkar on rational and radical reform, assessing their proposals for social change, political empowerment, and transformation in Indian society.

Module 4

CO 5 – Understanding of Socialist Thought: Learners will understand and evaluate the socialist visions of Nehru and Lohia, analysing their approaches to economic planning, social justice, and the role of the state in promoting equality and development.

9.TYBA Semester 6 – Determinants of Politics of Maharashtra

Course Objectives

Module 1

Understanding the Political Economy of Maharashtra: To provide Learners with an understanding of the intersection between politics and economics in Maharashtra, including the role of businesses, cooperatives, and land issues in shaping political dynamics.

Module 2

Study of Political Parties in Maharashtra: To analyse the major political parties operating in Maharashtra, including their ideologies, organisational structures, and strategies, and to understand the dynamics of coalition politics in the state.

Module 3

Examination of Contemporary Issues and Movements: To examine contemporary issues and social movements in Maharashtra, including tribal issues, farmers’ movements, and agitations, and to understand their impact on state politics and society.

Module 4

Exploration of Civil Society Initiatives: To explore civil society initiatives and alternative models of development in Maharashtra, including the concept and nature of civil society, movements for the right to information, and initiatives for environmental protection.

Course Outcomes

Module 1

CO 1 – Comprehensive Understanding of Political Economy: Learners will demonstrate a comprehensive understanding of the political economy of Maharashtra, including the influence of business interests, cooperative movements, and land issues on political processes and policies.

Module 2

CO 2 – Analysis of Political Party Dynamics: Learners will analyse the dynamics of political parties in Maharashtra, including the Indian National Congress, Nationalist Congress Party, Bharatiya Janata Party, and regional parties, and understand the complexities of coalition politics in the state.

Module 3

CO 3 – Critical Evaluation of Contemporary Issues: Learners will critically evaluate contemporary issues and social movements in Maharashtra, including tribal issues and farmers’ movements, analysing their causes, objectives, and impact on governance and policy making.

Module 4

CO 4 – Understanding of Civil Society Initiatives: Learners will understand the role and significance of civil society initiatives in Maharashtra, including movements for transparency and environmental protection, and assess their contribution to social change and development in the state.

Programme Specific Outcomes (PSOs) for Political Science:

PSO 1 Analytical Thinking: Graduates will demonstrate the ability to critically analyse political concepts, theories, and phenomena, employing analytical thinking skills to evaluate diverse perspectives and develop informed opinions on political issues.

PSO 2 Effective Communication: Graduates will effectively communicate their ideas, arguments, and analyses both orally and in writing, demonstrating clarity, coherence, and persuasiveness in conveying complex political concepts and arguments.

PSO 3 Interdisciplinary Understanding: Graduates will integrate knowledge from various disciplines, including history, economics, sociology, and international relations, to understand the multifaceted nature of political phenomena and analyse their interconnectedness.

PSO 4 Global Awareness: Graduates will demonstrate awareness of global political dynamics, including international relations, geopolitics, and global governance structures, understanding the interconnectedness of local, national, and international political processes.

PSO 5 Ethical and Civic Responsibility: Graduates will exhibit ethical and civic responsibility, understanding the ethical implications of political decisions and actions, and actively engaging in democratic processes and civic activities to contribute positively to society.

PSO 6 Leadership and Teamwork: Graduates will demonstrate leadership qualities and the ability to work effectively in teams, understanding the dynamics of group decision-making and collaboration in political contexts.

PSO 7 Problem-Solving Skills: Graduates will develop problem-solving skills, applying theoretical insights and analytical tools to identify, analyse, and propose solutions to contemporary political challenges at local, national, and global levels.

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Course outcomes Commerce

FYBCom Semester I

1.FYBCom Semester I Accountancy and Financial Management Paper I

Course Objectives

1.To assist learners with incomplete accounting records

2.To understand consignment accounting and stock calculations.

3.To develop learners’ knowledge and skills related to fire insurance claims.

Course Outcome

Module 1 – Module 1 Accounting standards issued by ICAI and Inventory valuation

CO 1 – Accounting Standards were understood by the learner. It was clear to the learner that AS1, AS2, and AS9 are the different accounting standards. The learners acquired skills in valuing stocks using a variety of methods.

Module 2 Final account of Sole proprietor

CO 2 – The learner acquired valuable skills in the preparation of final accounts for both sole proprietary concerns as well as for trading concerns.

Module 3 Departmental Accounting

CO 3 – The learner created a final account for a department store based on the allocation of departmental costs.

Module 4 Accounting for Hire purchase

CO 4 – Learner understands the features of hire purchase accounting. The learners gained expertise in journalizing entries related to hire purchases, including entries within the books of the hire vendor and the hire purchaser

2. FYBCom Semester I Commerce Paper I

Course Objectives

Module 1

Business Introduction: Concept, Functions, Scope and Significance of business. Traditional and Modern Concept of business. Objectives of Business: Steps in setting business objectives, classification of business objectives, Reconciliation of Economic and Social Objectives. New Trends in Business: Impact of Liberalization, Privatization and Globalization, Strategy alternatives in the changing scenario, Restructuring and turnaround strategies

Module 2

Business Environment Introduction: Concept and Importance of business environment, Interrelationship between Business and Environment Constituents of Business Environment: Internal and External Environment, Educational Environment and its impact, International Environment – Current Trends in the World, International Trading Environment – WTO and Trading Blocs and their impact on Indian Business.

Module 3

Project Planning Introduction: Business Planning Process; Concept and importance of Project Planning; Project Report; feasibility Study types and its importance Business Unit Promotion: Concept and Stages of Business Unit Promotion, Location – Factors determining location, and Role of Government in Promotion. Statutory Requirements in Promoting Business Unit: Licensing and Registration procedure, Filling returns and other documents, other important legal provisions

Module 4

Entrepreneurship Introduction: Concept and importance of entrepreneurship, factors Contributing to Growth of Entrepreneurship, Entrepreneur and Manager, Entrepreneur and Intrapreneur the Entrepreneurs: Types of Entrepreneurs, Competencies of an Entrepreneur, Entrepreneurship Training and Development centres in India. Incentives to Entrepreneurs in India. Women Entrepreneurs: Problems and Promotion.

Course Outcome

Module 1

CO 1 – To understand about business and the surrounding of business.

CO 2 – To understand about the LPG and international level situation of business

Module 2

CO 3 – To understand all Learners all types of environments such as political, social and economic etc

CO 4 – To know about WTO and the real function and woe to play main role of WTO.

Module 3

CO 5 – To understand especially How to set up business, Location Rules and regulations local to Global set up.

CO 6 – To understand feasibility study, filling returns, legal provisions etc.

Module 4

CO 7 – To understands the duties of entrepreneurs and subordinates, to clear idea of how-to growth of entrepreneurs

CO 8 – To understand the women entrepreneur’s duties and problems.

3. FYBCom Semester I Business Economics Paper I

Course Objectives

1.To provide overall introduction of business economics as dealing with the problems of allocation of scare resources in optimum manner.

2.To build a familiarity with the basic tools of consumer and producer theory.

3.To make Learners aware about decision making process of business.

4.To grasp Learners aware about production and it’s pricing in different market forms.

Course Outcome

1.Learner will be able to understand scope and importance of Business Economics- basic- tools, basic economic relation and concepts of revenue. The basic of market demand and supply.

2.Learner will get knowledge of demand function, demand estimation and demand forecasting.

3.Learner will get knowledge of supply and production function such as short run and long run production function.

4.Learner will be able to understand cost production and extensions of cost analysis such as accounting cost, economic cost, Cost reduction through experience and break-even analysis.

4. FYBCom Semester I Business Communication in English Paper I

Course Objectives

Unit 1: Theory of Communication

Ch. 1: Concept of Communication

To enable learners to understand meaning, process and importance of communication

Ch. 2. Impact of Technology Enabled Communication

To enable learners to understand how use of communication can be effective with the impact of technology.

Ch. 3: Communication at Workplace

To enable learners to understand formal and informal channels and methods of communication at workplace.

Ch. 4: Introduction to Business Ethics

To enable learners to understand the role and importance of business ethics at workplace for better results.

Ch. 5: Problems in Communication and Barriers to Communication

To enable learners to understand various barriers to communication and how they can be overcome for better results.

Ch. 6: Importance of Listening Skills

To enable learners to develop effective listening skills for effective results.

Unit II: Business Correspondence

To enable learners to develop their skills of writing for business correspondence

Unit III: Language and Writing Skills

To enable learners to develop writing skills in English

Course outcomes:

Unit 1

Ch.1: Learners will develop their understanding towards the role and importance of communication.

Ch. 2: Learners will develop their skills in using effective communication using technology and its various modes of communication.

Ch. 3: Learners will develop their understanding towards formal and informal communication and its effects and advantages.

Ch. 4: Learners will develop their sense and seriousness at workplace considering their responsibility and organisational progress.

Ch. 5: Learners will find effective ways of communication overcoming the arising barriers at workplace.

Ch. 6: Learners will have an understanding towards the role and importance of effective listening skills at workplace.

Unit II

Leaners will understand various formats and layouts of business correspondence and how to write various types of formal letters

Unit III

Learners will have an understanding towards writing in English.

5. FYBCom Semester I Environmental studies Paper I

Course Objectives

Module 1- Environment and Ecosystem:

Understanding the Environment, Meaning, definition, scope and its components; concept of an ecosystem: definition, Characteristics, components and types, functioning and structure; Food Chain and Food Web Ecological Pyramids – Man and environment relationship; Importance and scope of Environmental Studies

Module 2- Natural Resources and Sustainable Development

Help to Understand Natural Resources and Sustainable Development Meaning and definitions; Classification and types of resources, factors influencing resource utilisation; Resource conservation meaning and methods – conventional and non-conventional resources, problems associated with and management of water, forest and energy resources – resource utilization and sustainable development

Module 3- Populations and Emerging Issues of Development

Understanding Populations and Emerging Issues of Development: Population explosion in the world and in India and arising concerns Demographic Transition Theory – pattern of population growth in the world and in India and associated problems – Measures taken to control population growth in India; Human population and environment – Environment and Human Health – Human Development Index – The World Happiness Index.

Module 4- Urbanisation and Environment

Help to know about Urbanisation and Environment, Concept of Urbanisation – Problems of migration and urban environment- changing land use, crowding and stress on urban resources, degradation of air and water, loss of soil cover impact on biodiversity, Urban heat islands – Emerging Smart Cities and safe cities in India – Sustainable Cities.

Module -5- Reading of Thematic Maps

Helping Learners to understand Thematic Maps Located bars, Circles, Pie charts, Isopleths, Choropleth, and Flow map, Pictograms – Only reading and interpretation.

Course Outcomes:

Module 1

CO 1 – The learners will be able to define the term environment, explain scope and its components; concept of an ecosystem: definition, Characteristics, components and types, functioning and structure; Food Chain and Food Web Ecological Pyramids – Man and environment relationship; Importance and scope of Environmental Studies

Module 2

CO2: Learners will be able to understand and define Meaning, Classification and types of resources, factors influencing resource utilisation; Resource conservation meaning and methods – conventional and non-conventional resources, problems associated with and management of water, forest and energy resources – resource utilization and sustainable development

Module 3

CO3: The learners will be able to explain Population explosion in the world and in India and arising concerns Demographic Transition Theory – pattern of population growth in the world and in India and associated problems – Measures taken to control population growth in India; Human population and environment – Environment and Human Health – Human Development Index – The World Happiness Index.

Module -4

CO4: The learners will be able to examine Problems of migration and urban environment- changing land use, crowding and stress on urban resources, degradation of air and water, loss of soil cover impact on biodiversity, Urban heat islands – Emerging Smart Cities and safe cities in India – Sustainable Cities.

Module 5

CO5: The learner will be able to identify and recognize the elements and their functions in different mapping

6. FYBCom Semester I Foundation course Paper I

Course Objectives

1.To help Learners understand multi-cultural diversity, linguistic diversity of Indian society and regional variations.

2.To enable the Learners to understand the concept of disparity, inequality and intra-group conflicts.

3.To enable Learners to discuss the structure of the Indian constitution and Philosophy of the constitution.

4.To enable Learners to evaluate the Indian politics.

Course Outcome

1.Learners will understand the multi-cultural diversity, linguistic diversity of Indian society and also understand regional variations according to rural, urban and tribal characteristic.

2.Learners will understand the concept of disparity as arising out of stratification and inequality, Intra group conflicts arising out of communalism.

3.Learners will understand the structure of the Indian constitution and Philosophy of the constitution as set out in the preamble.

4.Learners will understand the party system of Indian politics. 

7. FYBCom Semester I Mathematical and Statistical Techniques-I

Course Objectives:

Module 1: 1) Define the basic concept of Shares and mutual funds.

Module 2: 1) Define the permutation and combination.

                 2) Study of basic linear programming problem by using graphical method.

Module 3: 1) Define the basic terms like Mean, Mode, Median, Quartiles, Variance, Standard Deviation etc.

Module 4: 1) To introduce the basics of probability.

                  2) Define Addition and Multiplication theorem in Probability.

Module 5: 1) To introduce the basic types of decision-making process to get the desired the result to the decision maker.

Course Outcomes

Module 1: By understanding the concept of Shares and Mutual Fund, Learners will be able to find net gain, no. of units of MF etc.

Module 2: Study the linear programming problem related to industries.

Module 3: Understands the concept of Central tendency to study the Problems related to data collection.

Module 4: Study the basic concept of probability.

Module 5: Study the different Decision-making Criteria to obtain optimum decision.

FYBCom Semester II

1. FYBCom Semester II Accountancy and Financial Management Paper II

Course objectives

1.Learners need to understand accounting standards to maintain accounts in any organization.

2.To familiarize learners with the preparation of final accounts for manufacturing and trading concerns. Make them aware of how capital expenditures and revenue expenditures are presented in the final accounts

3.To develop the skills of learners in preparing departmental accounting for a department store, as well as allocating expenditures.

Course outcomes

Module 1Accounting from Incomplete Records

CO 1 –Using incomplete records, learners prepared final accounts. They learned how to calculate Debtors, Creditors, credit sales and credit purchases, as well as asset and liability closing balances.

Module 2Consignment Accounts

CO 2 –Consignment accounting terms were understood by the Learner. The Learners were taught how to prepare ledger accounting for both parties.

Module 3Branch Accounts

CO 3 –The Learner gained an understanding of the meaning and different methods of branch accounting. A competency has been acquired in the preparation of branch accounting books for the head office.

Module 4Fire Insurance Claim

CO 4 –The learner understood what fire insurance claims are and their importance. Learners learned how to calculate the stock at the time of the fire and the amount of the claim.

2. FYBCom Semester II Commerce Paper II

Course objectives

Module 1

Concept of Services Introduction: Meaning, Characteristics, Scope and Classification of Services – Importance of service sector in the Indian Marketing Mix Services: Consumer expectations, Services Mix, – Product, Place, Price, Promotion, Process of Services delivery, Physical evidence and people Service Strategies: Market research and Service development cycle, Managing demand and capacity, opportunities and challenges in service sector.

Module 2

Retailing Introduction: Concept of organized and unorganized retailing, Trends in retailing, growth of organized retailing in India, Survival strategies for unorganized Retailers Retail Format: Store format, non – Store format, Store Planning, design and layout Retail Scenario: Retail Scenario in India and Global context – Prospects and Challenges in India. Mall Management – Retail Franchising. FDI in Retailing, Careers in Retailing

Module 3

Recent Trends in Service Sector ITES Sector: Concept and scope of BPO, KPO, LPO and ERP. Banking and Insurance Sector: ATM, Debit & Credit Cards, Internet Banking – Opening of Insurance sector for private players, FDI and its impact on Banking and Insurance Sector in India Logistics: Networking – Importance – Challenges

Module 4

E-Commerce Introduction: Meaning, Features, Functions and Scope of E-Commerce-Importance and Limitations of E-Commerce Types of E-Commerce: Basic ideas and Major activities of B2C, B2B, And C2C. Present status of E-Commerce in India: Transition to E-Commerce in India, E-Transition Challenges for Indian Corporate; on-line Marketing Research.

Course outcomes

Module 1

CO 1 – Learners will understand to service and about service in business and service opportunities in the business

CO 2 – Learners are known when they try to start their business, which types of the services are used in actual business

 Module 2

CO 3 – To understand service and how modern services frames are utilised in service sector.

Module 3

CO 4 – Learners to know about BPO, KPO, LPO and related information to worldwide information such as ATM Debit card and Credit Cards and how to use carefully and transaction will be complete carefully.

Module 4

CO 5 – To understand the e-commerce and related importance and learner clear to idea todays latest e-transaction through e- commerce complete successfully.

3. FYBCom Semester II Business Economics Paper II

Course objectives

1.To provide knowledge to Learners about market structure.

2.To make Learners aware about pricing and output decision making process of firms.

3.To provide information about varies methods of evaluating capital projects.

Course outcomes

1.Learner will be able to understand market structure.

2.Learner will be able to examine pricing and output decisions under imperfect competition.

3.Learner will be able to understand pricing methods used in the business world.

4.Learner will be able to interpret various methods of evaluating capital projects.

4. FYBCom Semester II Business Communication in English Paper II

Course objectives

Unit 1: Group Communication

Ch. 1: Interviews

To enable learners to understand various types of interviews and develop the skills of presentation.

Ch. 2: Meetings

To enable learners to understand the role, importance and various types of meetings in an organisation

Ch. 3: Committees and Conferences

To enable learners to understand functioning of an organisation through formation of various committees and organising conferences.

Ch. 4: Public Relations

To enable learners to understand how public relations contribute to build image of an organisation through various measures and policy.

Unit 2: Business Correspondence

To enable learners to develop the drafting skills of trade letters

Unit 3: Language and Writing Skills

To enable learners to use English language for effective communication.

Course outcomes

Unit 1:

Ch. 1: Learners will have appropriate knowledge of interviews and group discussion for effective presentation.

 Ch. 2: Learners will understand how meetings are helpful and constructive for organisational progress.

Ch. 3: Learners will develop their leadership traits and professional communication with the knowledge of organisational communication.

Ch. 4: Learners will inculcate the good will model of communication at workplace.

Unit 2: Learners will have appropriate knowledge of drafting trade letters for various purpose.

Unit 3: Learners will understand how to write various reports and how to read various documents.

5. FYBCom Semester II Environmental studies Paper II

Course Objectives:

Module 1 Solid Waste Management for Sustainable Society:

Understanding Solid Waste Management for Sustainable Society: Classification of solid wastes – Types and Sources of Solid Waste; Effects of Solid Waste Pollution- Health hazards, Environmental Impacts; Solid Waste Management – solid waste management in Mumbai- Schemes and initiatives run by MCGM – role of citizens in waste management in urban and rural areas. Analysis of Autonomy Demands: Examine the demands for greater autonomy by various states and regions within India, and analyse the implications of these demands on the federal structure.

Module 2 Agriculture and Industrial Development:

Help to understand Environmental Problems Associated with Agriculture: Loss of Productivity, Land Degradation, desertification – Uneven Food Production – Hunger, Malnutrition and Food Security – Sustainable Agricultural practices Environmental Problems Associated with Industries – pollution – Global warming, Ozone Layer Depletion, Acid rain, Sustainable Industrial practices – Green Business and Green Consumerism, Corporate Social Responsibility towards environment

Module 3 -Tourism and Environment:

Help Learners to Understand Tourism: Meaning, Nature, Scope and importance – Typology of tourism- classification; Tourism potentials in India and challenges before India; New Tourism Policy of India; Consequences of tourism: Positive and Negative Impacts on Economy, Culture and environment- Ecotourism.

Module 4 Environmental Movements and Management

Help to know about Environmental Movements and Management: Environmental movements in India: Save Narmada Movement, Chipko Movement, Appiko Movement, Save Western Ghats movement; Environmental Management: Concept, need and relevance; Concept of ISO 14000 and 16000; Concept of Carbon Bank and Carbon Credit, EIA, ecological footprint; Environment Protection Acts; Concept and components of Geospatial Technology- Applications of GST in Environmental Management.

Module 5 Map Filling:

Help to know about Environmentally significant features Konkan and Mumbai

Course Outcomes

Module 1

CO 1 – The learners will be able to understand Solid Waste Management for Sustainable Society: Classification of solid wastes – solid waste management in Mumbai- Schemes and initiatives run by MCGM – role of citizens in waste management in urban and rural areas.

Module 2

CO 2- The learners will be able to define and understand Environmental Problems Associated with Agriculture: Loss of Productivity, Land Degradation, desertification – Uneven Food Production – Hunger, Malnutrition and Food Security – Sustainable Agricultural practices Environmental Problems Associated with Industries – pollution – Global warming, Ozone Layer Depletion, Acid rain, Sustainable Industrial practices – Green Business and Green Consumerism, Corporate Social Responsibility towards environment.

Module 3

CO 3– The Learners will be able to define the term Tourism, understand Scope and importance – Typology of tourism- classification; Tourism potentials in India and challenges before India; New Tourism Policy of India; Consequences of tourism: Positive and Negative Impacts on Economy, Culture and environment- Ecotourism.

Module 4

CO 4 – The learners will be able to know about Environmental Movements and Management understand Environmental Management Concept of Carbon Bank and Carbon Credit, EIA, ecological footprint; Environment Protection Acts; Concept and components of Geospatial Technology- Applications of GST in Environmental Management.

Module 5

CO 5 – The learners will be able to know Environmentally significant features Konkan and Mumbai and fill in the map.

6. FYBCom Semester II Foundation Course Paper II

Course Objectives

1.To enable the Learners to relate various concepts of Globalization and its impact on Indian Society.

2.To enable Learners to discuss the concept of Human Rights.

3.To enable Learners to assess the importance of environmental studies in the current developmental context.

4.To enable Learners to evaluate the existence of stress and conflict in individuals and the society.

Course Outcome

1.Learners will be able to analyse the concept of Globalization, Liberalization and Privatization.

2.Learners will be aware about human rights.

3.Learner will be able recollect the information about basics of environmental ecology and interconnection between natural capital and environmental natural resources.

4.Learner can discuss a bout causes of stress and conflict in Indian society.

7. FYBCom Semester II Mathematical and Statistical Techniques-II

Course Objectives

Module 1: 1) To study the basic types of functions and their derivatives.

                  2) To calculate maxima and minima of a given functions.

Module 2: 1) Define the Simple and Compound Interest,

                  2) Understands the concept of Annuity.

Module 3: 1) Define the Correlation and Regression Analysis

                 2) Study the types of Correlation and different forms of regression lines.

Module 4: 1) Define the Time Series Analysis with reference to time and study the different components.

Module 5) 1) Define the different types of probability.

Course Outcome

Module 1: Understands basic concept of derivatives and its application.

Module 2: Understand the Concept of Interest and Annuity for investment purpose.

Module 3: Study the Correlation between two variables and to calculate its values.

Module 4: 1) Understands the concept of Time Series Analysis and use it to study the Performance of the business in the past and future.

                 2) Understands different methods to find trend of the time series analysis.

Module 5: Understands the concept of probability and use it to identify the possibilities of certain evets.

SY BCom Semester III

1. SY BCom Semester III Accountancy and Financial Management Paper III

Course Objectives

1.To provide Learners with an understanding of Amalgamation and to assist them in preparing accounts of accounting for Amalgamation of Partnership Firms.

2.To enable Learners to better understand the concept of piecemeal distribution of cash and prepare a Statement of Distribution of Cash.

3.To provide Learners with a comprehensive understanding of how to prepare final partnership accounts.

4. To better understand the conversion process from a partnership to a limited liability company.

Course Outcome

Module 1   Partnership Final Accounts based on Adjustment of Admission or Retirement/Death of a Partner during the year

CO 1 –A learner can prepare the final accounts of the firm upon admission, retirement, or death of a partner.

Module 2 Piecemeal Distribution of Cash

CO 2 –A statement of piecemeal cash distribution was understood by the learners

Module 3 Amalgamation of Firms

CO 3 –Amalgamation of Partnership Firms accounts were prepared by the learner.

Module 4 Conversion / Sale of a Partnership Firm into a Ltd. Company

CO 4 –Conversions of partnerships into LLCs can be accounted for by learners

2. Financial Accounting and Auditing – Introduction to Management

Module 1: Introduction to Management Accounting

Course Objective: Introduce fundamental concepts, principles of management accounting and analysis of vertical format of financial statements.

Course Outcomes:

CO1: Understand the role of management accounting in decision-making.

CO2: Recognize the importance of management accounting in planning and control.

CO3: Analyse the vertical financial statements by using analysis tools namely, trend, common size and comparative.

Module 2: Ratio Analysis and Interpretation

Course Objective: Equip Learners with skills to analyse financial data using ratios.

Course Outcomes:

CO1: Calculate and interpret liquidity, profitability, and leverage ratios.

CO2: Analyse financial statements for performance assessment.

CO3: Evaluate financial health and stability of an organization.

CO4: Apply ratio analysis techniques to assess business performance.

CO5: Interpret findings to support managerial decision-making.

Module 3: Working Capital Management

Course Objective: Provide understanding of principles and practices in managing working capital.

Course Outcomes:

CO1: Define working capital and its components.

CO2: Evaluate strategies for effective management of accounts receivable, inventory, and accounts payable.

CO3: Develop strategies to optimize working capital levels and Identify risks associated with working capital management.

CO4: Calculate working capital of company

Module 4: Capital Budgeting

Course Objective: Familiarize Learners with techniques for evaluating long-term investment decisions.

Course Outcomes:

CO1: Understand the importance of capital budgeting in investment decision-making.

CO2: Apply NPV, IRR, payback period, and profitability index techniques.

CO3: Evaluate investment proposals considering quantitative and qualitative factors.

CO4: Analyse the limitations and challenges of capital budgeting techniques.

3. SY BCom Semester III MANAGEMENT: FUNCTIONS AND CHALLENGES Commerce III

Course Objectives

Module 1- Introduction to Management

To make the learners aware about conceptual knowledge and evolution of management

To explain the concept of management and evolution of management thoughts from classical to the modern approach

Module 2- Planning and Decision Making

To familiarize the learners with the functions of management.

To evaluate the planning function and decision-making process of management

Module 3- Organising

To make the learners conversant with various types of organisations – traditional and modern.

To analyse organizing function of management, basis of departmentation and delegation of authority

Module 4 – Directing and Controlling

To acquaint the learners with functions and styles of leadership and importance of motivation.

To analyse the directing and controlling function of management with emphasis on motivation and leadership

Course Outcome

Module 1- Introduction to Management

CO 1 The Learner understands the concept of management and evolution of management thoughts from classical to the modern approach

CO 2 Learners are expected to know the meaning of management, evolution of management thoughts and be able to compare ancient and modern management approach.

Module 2- Planning and Decision Making

CO 3 The Learners evaluate the planning function and decision-making process of management

CO 4 Learners are expected to apply the process of Planning in day-to-day activities. They should be able to use Decision Making Techniques while making decisions.

Module 3- Organising

CO 5 The Learners assess the organizing function of management, basis of departmentation and delegation of authority

CO 6 Learners are expected to understand the bases of departmentation in various companies.

Module 4 – Directing and Controlling

CO 7 The Learner identifies the directing and controlling function of management with emphasis on motivation and leadership

CO 8 They should also understand the importance of motivation and leadership with proper controls.

4. SY BCom Semester III Business Economics

Course Objectives

1.To help Learners to understand basic macroeconomic theories and models.

2.To make the Learners understand how an economy as a whole works from the Keynesian perspective.

3.To familiarize Learners with theories of ISLM model.

4.To equip Learners with the features of inflation and its remedies along with theories of demand and supply of money.

Course Outcome

1.Learners will understand fundamental principles of macroeconomics.

2.Learners will learn concepts of effective demand, investment and consumption and would be able to see the relevance of the theory in the developing countries.

3.Learners will be able to analyse the IS-LM model.

4.Learners will be able to analyse situation of inflation and unemployment in India. Learners will understand money supply and demand for money.

5. SY BCom Semester III Advertising

Course Objectives

Module 1

Introduction to Advertising

 • Integrated Marketing Communications (IMC) – Concept, Features, Elements, Role of advertising in IMC • Advertising: Concept, Features, Evolution of Advertising, Active Participants, Benefits of advertising to Business firms and consumers. • Classification of advertising: Geographic, Media, Target audience and Functions.

Module 2

Advertising Agency 11 • Ad Agency: Features, Structure and services offered, Types of advertising agencies, Agency selection criteria • Agency and Client: Maintaining Agency–Client relationship, Reasons and ways of avoiding Client Turnover, Creative Pitch, Agency compensation • Careers in advertising: Skills required for a career in advertising, Various Career Options, Freelancing Career Options – Graphics, Animation, Modelling, Dubbing.

Module 3

Economic & Social Aspects of Advertising 11 • Economic Aspects: Effect of advertising on consumer demand, monopoly and competition, Price. • Social aspects: Ethical and social issues in advertising, positive and negative influence of advertising on Indian values and culture. • Pro Bono/Social advertising: Pro Bono Advertising, Social Advertising by Indian Government through Directorate of Advertising and Visual Publicity (DAVP), Self-Regulatory body- Role of ASCI (Advertising Standard Council of India)

Module 4

Brand Building and Special Purpose Advertising 11 • Brand Building: The Communication Process, AIDA Model, Role of advertising in developing Brand Image and Brand Equity, and managing Brand Crises. • Special purpose advertising: Rural advertising, Political advertising-, Advocacy advertising, Corporate Image advertising, Green Advertising – Features of all the above special purpose advertising. • Trends in Advertising: Media, Ad spends, Ad Agencies, Execution of advertisements

Course Outcome

Module 1

CO 1 – To understand today’s business not success without advertising, in future learners will success their business through adverting and Learners will know the which advertising use which area they will know the idea of success in advertising local to global

CO 2 – The tools of advertising are more effectively working and learner will take benefit of that tools

Module 2

CO 3 – To understand the about agency and how to approach to the new agency of advertising and success our business, if learners are start to their business, they will start their business with advertising and expand their business worldwide.

Module 3

CO 4 – To understand to learners the code of conduct and the rules and regulations of DAVP, to know the role of ASCI and pro bono advertising.

Module 4

CO 5 – to understand how to develop our brand, brand image, rural advertising at time of cover the rural area, today’s importance of green advertising trends of today’s media to know learners very well.

6. SY BCom Semester III Foundation Course

Course Objectives

1.To enable Learners to examine the socio-economic problems faced by vulnerable groups.

2.To describe various aspects of disaster causes, effects and the steps in disaster management with reference to the Indian scenario.

3.To outline the interest in science and technology with the development of scientific temper and attitude.

4.To enable Learners to examine the various aspects of interpersonal as well as business communication.

Course Outcome

1.Basic understanding will be developed among Learners about issues related to violations of Human Rights of weaker sections.

2.Dealing with Environmental Concerns Learners can understand concept of Disaster and general effects, dealing with disasters and human Rights related with rehabilitation.

3.The topic would make the Learners not to believe in superstitions and develop a scientific temper.

4.Learners would understand the significance of communication in daily life which will help to build their career.

7. SY BCom Semester III Business Law I

Course Objectives

Upon successful completion of Business Law paper, I and Paper II at S. Y. B. Com semester III and Semester IV respectively, the students will be able to:

1. Demonstrate an understanding of the Legal Environment of Business.

2. Apply basic legal knowledge to business transactions.

3.Communicate effectively using standard business and legal terminology.

4. have a basic knowledge about case law studies.

Course Objectives

Module I

To help the students to understand the basic rules of Agreements and Contracts along with the basic Rules of Offer. Acceptance, Consideration, Capacity/Competency to contract & rules governing Consideration in The Indian Contract Act, 1872.

Module II

To help the students to understand the concept of Consent, Free Consent, Classification of contracts, Modes of Discharge of Contracts, Breach of Contract and Remedies against the breach.

Module III

To help the students to understand the nuance of Law of Indemnity & Guarantee. Contract of Bailment, Contract of Pledge and Contract of Agency.

Module IV

To make the students understand the object and significance of the Sale of Goods Act, 1936 the concept of Goods, Types of Goods, Condition & Warranty, Doctrine of Caveat Emptor, Rights of Unpaid Seller and Remedies for Breach of Contract of Sale.

Module V

To make the students understand various provisions related to The Negotiable Instrument Act, 1881 with Amendment Act, 2015. Rules related to Bills of Exchange, Promissory Note and Cheque. Dishonour of Cheque and Penalties.

SY BCom Semester IV

1. SY BCom Semester IV Advertising

Course Objectives

Module 1

Media in Advertising • Traditional Media: Print, Broadcasting, Out-Of-Home advertising and films – advantages and limitations of all the above traditional media • New Age Media: Digital Media / Internet Advertising – Forms, Significance and Limitations • Media Research: Concept, Importance, Tool for regulation – ABC and Doordarshan Code.

Module 2

Planning Advertising Campaigns • Advertising Campaign: Concept, Advertising Campaign Planning -Steps Determining advertising objectives – DAGMAR model • Advertising Budgets: Factors determining advertising budgets, methods of setting advertising budgets, Media Objectives – Reach, Frequency and GRPs • Media Planning: Concept, Process, Factors considered while selecting media, Media Scheduling Strategies

Module 3

Execution and Evaluation of Advertising 11 • Creativity: Concept and Importance, Creative Process, Concept of Creative Brief, Techniques of Visualization • Creative aspects: Buying Motives – Types, Selling Points- Features, Appeals – Types, Concept of Unique Selling Preposition (USP) • Creativity through Endorsements: Endorsers – Types, Celebrity Endorsements – Advantages and Limitations, High Involvement and Low Involvement Products

Module 4

Fundamentals of Creativity in Advertising 12 • preparing print ads: Essentials of Copywriting, Copy – Elements, Types, Layout- Principles, and Illustration – Importance. • Creating broadcast ads: Execution Styles, Jingles and Music – Importance, Concept of Storyboard • Evaluation: Advertising copy, Pre-testing and Post-testing of Advertisements – Methods and Objectives.

Course Outcome

Module 1

CO 1 – To understand the learner’s new media and set up the new media successfully. ABC role and Doordarshan code known to the learners.

CO 2 – to understand the learners How to focus the internet media / Digital media and significance of new media.

 Module 2

CO 3 – Learners know the budget of advertising at every level means local to global and they plan properly to our business of advertising.

Module 3

CO 4 – to understand the Learner’s/ learners different types of advertising such as Visualization, creative brief unique sale proportion and celebrity endorsement and high and low involvement product.

Module 4.

CO 5 – To understand the jingle and music advertising, pre-testing and post testing methods also known to learners.

2. MANAGEMENT: PRODUCTION AND FINANCE Commerce – IV

Course Objectives

Course Objectives:

Module 1- Production and Inventory Management

To acquaint the learners with the basic concepts of Production Management and Inventory Management.

Module 2- Quality Management

To help them understand the basic concepts of Quality and Contemporary quality management tools.

Module 3- Indian Financial System

To provide basic knowledge about Indian Financial Systems.

Module 4- Recent Trends in Finance

To update the learners with the recent trends in Finance.

Course Outcome

Module 1- Production and Inventory Management

CO 1The Learner can tool and techniques of production management, production systems and inventory management

CO 2 The learner is expected to understand the production process of industries and the inventory control techniques followed by them

Module 2- Quality Management

CO 3The Learner is familiarised with terms related to quality management and allied concepts

CO 4 The learner is expected to know the various Quality Management processes and techniques adopted by companies.

Module 3- Indian Financial System

CO 5The Learner is able to justify the functioning of the Indian Financial System and the role of regulators and intermediaries

CO 6The learner is expected to have a complete understanding of all components of the Indian financial system.

Module 4- Recent Trends in Finance

CO 7 The Learner can evaluate the recent trends in finance with the emphasis on mutual funds, commodity market, derivatives market and financing start-up ventures

CO 8 A desired outcome is that the learner is motivated to become more financially included by participating in financial markets

3. SY BCom Semester IV Foundation course

Course Objectives

1.To enable Learners understand rights of consumer and right to information.

2.To enable the Learners to relate the concept of ecology and sustainable development, environmental pollutions.

3.To illustrate the Learners about new types of technologies used in day-to-day life.

4.To explain to the Learners the various competitive examinations and discuss the life skills. such as time management, goal setting etc. required to shape their career.

Course Outcome

1.Learner will get an outline of rights reserved for the consumer along with detailed information on the Right to Information and Public Investigation Litigation act.

2.Learner will be able to state the different approaches of Ecology which would help them to understand Environmental Principles for sustainable Development and Environmental pollution control.

3.Learner will be able to describe the advanced technological inventions and their application in human life.

4.The topics will equip them with necessary life skills and the abilities needed to succeed in a competitive outer world.

4. SY BCom Semester IV Business Law II

Course Objectives

1. Demonstrate an understanding of the Legal Environment of Business.

2. Apply basic legal knowledge to business transactions.

3.Communicate effectively using standard business and legal terminology.

4. have a basic knowledge about case law studies.

Course Outcome

Module I

To help the students to understand from The Companies Act, 2013, the concepts governing a Com and features of companies, Roles, features of compass Duties & Liabilities of Promoters, Liabilities of Prom Classification of Companies, Pre & Post-incorporation stages, Lifting of Corporate Veil. Memorandum of Association & Articles of Association, of Association, Co Common procedure for Incorporation of Company. Prospectus and Private Placement.

Module II

To help the students to understand the various provisions related to Member of a Company, Modes of Acquiring & Cessation of Membership, Rules regarding Director, Qualification & Disqualification, Legal position of Director. Legal provisions relating to Company Meetings, i.e. Annual General Meeting. Extra-ordinary General Meeting. Board Meeting.

Module III

To help the students to understand the nuance of The Partnership Act, 1932, Concepts, Essentials. True Test of Partnership, Types, Rights & Duties. Modes & Consequences of Dissolution of Partnership. Concepts, Characteristics of LL.P. under Limited Liability Partnership Act, 2008.

Module IV

To make the students understand the students would lead object and significance of the Consumer Protection Act, 1986, Concepts, Consumer Dispute, Complaint, Defect, Deficiency, Unfair Trade Practices, Redressal Agencies. Salient Features and Objects of Competition Act, 2002.

Module IV

To make the students understand various provisions related to Intellectual Property Rights. Concepts, Objectives & Rules relating to Patents Act, 1970, Copyright Act, 1957 & Trade Marks Act, 1999.

5. SY BCom Semester IV Business Economics III

Course Objectives

1.To help Learners understand concepts and issues of Public Finance and the role of Government in an economy with respect to efficiency, welfare, social advantage and public goods.

2.To help Learners understand the sources of public revenue and taxation.

3.To make aware Learners about public policies, significance of Public Expenditure and Public Debt.

4.To help Learners understand Fiscal Policy and budget.

Course Outcome

1.It helps to familiarize learners with the fundamental concepts and issues of Public Finance. And about the role of government in an economy.

2.Learners will understand the sources of public revenue, shifting of tax burden, economic effects of taxation.

3.It makes learner aware of impact of public policies on social and economic lives of people. Also, about significance of Public Expenditure and Public Debt in economy.

4.It makes learner aware of Fiscal Policy and budget.

6. SY BCom Semester IV AUDITING

Course Objective and Course Outcomes for each of following module:

Module 1: Introduction to Auditing

Module 2: Audit Planning, Procedures and Documentation

Module 3: Auditing Techniques and Internal Audit Introduction

Module 4: Auditing Techniques: Vouching & Verification

Module 1: Introduction to Auditing

Course Objective: Provide an overview of auditing principles, objectives, and types.

Course Outcomes:

CO1: Understand the role and importance of auditing in business operations.

CO2: Identify different types of audits and their purposes.

CO3: Recognize key auditing concepts like error and frauds.

CO4: Explain the auditor’s responsibilities and ethical considerations.

CO5: Appreciate the significance of independence and professional scepticism in auditing.

Module 2: Audit Planning, Procedures, and Documentation

Course Objective: Equip Learners with skills to plan and conduct audits effectively.

Course Outcomes:

CO1: Develop audit plans based on risk assessment and materiality considerations.

CO2: Implement audit procedures to obtain sufficient and appropriate audit evidence.

CO3: Document audit findings, procedures, and conclusions effectively.

CO4: Identify and address common audit risks and challenges.

Module 3: Auditing Techniques and Internal Audit Introduction

Course Objective: Introduce Learners to auditing techniques and the role of internal audit.

Course Outcomes:

CO1: Apply analytical procedures and substantive testing techniques in auditing.

CO2: Understand the concept and purpose of internal auditing.

CO3: Explore the responsibilities, objectives effectiveness of internal controls and risk management processes of internal audit.

CO4: Recognize the relationship between internal and external auditing processes.

Module 4: Auditing Techniques: Vouching & Verification

Course Objective: Enhance Learners’ understanding of specific auditing techniques, focusing on vouching and verification.

Course Outcomes:

CO1: Define and differentiate between vouching and verification techniques.

CO2: Apply vouching techniques to examine transactions and documents for accuracy and authenticity.

CO3: Implement verification procedures to confirm the existence, ownership, and valuation of assets and liabilities.

CO4: Utilize vouching and verification techniques to provide assurance on financial statements and internal controls

7. SY BCom Semester IV Accountancy and Financial Management

Course Objectives

1. To provide learners with a better understanding of what a company is and how to prepare company accounts as well as how it impacts accounting.

2. To provide learners with a comprehensive understanding of the Redemption of Preference Shares procedure.

3. To ensure learners are aware of the debt redemption process.

4. To demonstrate learners the need for, the procedure for, and the effect of profit before incorporation.

Course Outcome

Module 1   Introduction to Company Accounts

CO 1 –It is important for learners to understand limited company terms.

Module 2 Redemption of Preference Shares

CO 2 –Redemption of preference shares should be explained by a Learner.

Module 3 Redemption of Debentures

CO 3 –Learners should comprehend how to redeem debentures.

Module 4 Ascertainment and Treatment of Profit Prior to Incorporation

CO 4 –It is important that a Learner understands how to calculate profits before incorporation

TYBCom Semester V

1.TYBCom Semester V Financial Accounting Paper VII

Course Objectives

1. To impart knowledge of the fundamentals of financial statement preparation to learners.

2. To provide Learners with a basic understanding of corporate restructuring accounting.

3. To provide Learners with an understanding of the basic concepts of investment accounting.

4. To familiarize Learners with accounting procedures for share buybacks.

Course Outcomes

Module 1   Preparation of Final Accounts of Companies

CO 1 –It is expected that the learner will prepare the financial statements of a corporation.

Module 2 Internal Reconstruction

CO 2 –An understanding of internal restructuring in a corporation will be gained by Learners.

Module 3 Buy Back of Shares

CO 3 –The Learners will be required to account for corporate share buybacks.

Module 4 Investment Accounting

CO 4 –The learner gained knowledge about the preparation of an investment account.

Module 5Ethical Behaviour and Implications for Accountants

CO 5 –The learner has a clear understanding of ethical behaviour for accountants.

2.TYBCom Semester V COST ACCOUNTING

Course Objective and Course Outcomes for each of following module:

Module 1: Introduction to Cost Accounting

Module 2: Material Cost

Module 3: Labour Cost

Module 4: Overheads

Module 5: Classification of Costs and Cost Sheet

Module 6: Reconciliation of cost and financial accounts

Module 1: Introduction to Cost Accounting

Course Objective:

1.Introduce fundamental concepts and principles of cost accounting.

2.Provide an overview of the role and importance of cost accounting in business decision-making.

Course Outcomes:

CO1: Understand the basic terminology and principles of cost accounting.

CO2: Recognize the significance of cost accounting in improving managerial decision-making processes.

Module 2: Material Cost

Course Objective:

1.Familiarize Learners with methods of costing materials.

2.Enable Learners to analyse material costs with store ledger and their impact on overall cost structures.

Course Outcomes:

CO1: Understand the basic terminology and principles of material cost

CO2: Ability to calculate material costs using FIFO and WAM costing methods.

CO3: Understand the significance of material cost control and its implications for business profitability.

Module 3: Labour Cost

Course Objective:

1.Introduce principles and techniques for costing labour.

2.Equip Learners with the skills to analyse and control labour costs effectively with calculation of labour hour rate and machine hour rate.

Course Outcomes:

CO1: Understand the basic terminology and principles of labour cost

CO2: Ability to compute and analyse labour costs using approaches like labour hour rate and machine hour rate.

CO3: Understand the importance of labour cost management in achieving operational efficiency.

Module 4: Overheads

Course Objective:

1.Explore the nature and classification of overhead costs.

2.Provide insight into methods of allocating and controlling overhead costs.

Course Outcomes:

CO1: Understand the various types of overhead costs and their allocation techniques.

CO2: Gain proficiency in implementing overhead cost control measures to enhance cost efficiency.

Module 5: Classification of Costs and Cost Sheet

Course Objective:

1.Explain the classification of costs based on behaviour, function, and relevance.

2.Train Learners in the preparation and interpretation of cost sheets.

Course Outcomes:

CO1: Ability to classify costs according to their behaviour, function, and relevance.

CO2: Proficiency in preparing and analysing cost sheets to facilitate managerial decision-making.

Module 6: Reconciliation of Cost and Financial Accounts

Course Objective:

1.Introduce the process of reconciling cost and financial accounts.

2.Highlight the importance of reconciliation in ensuring accuracy and integrity of financial information.

Course Outcomes:

CO1: Understand the procedures involved in reconciling cost and financial accounts.

CO2: Recognize the significance of reconciliation in detecting discrepancies and maintaining financial transparency.

3.TYB.Com   Semester V – Marketing

Course Objectives

Module 1– Introduction to Marketing

a) Marketing, Concept, Features, Importance, Functions, Evolution, Strategic v/s. Traditional Marketing b) Marketing Research – Concept, Features, Process Marketing Information System – Concept, Components Data Mining – Concept, Importance c) Consumer Behaviour – Concept, Factors Influencing Consumer Behaviour Market Segmentation – Concept, Benefits, Bases of Market Segmentation, Customer Relationship Management – Concept, Techniques, Market Targeting – Concept, Five Patterns of Target Market Selection

Module 2 Marketing Decisions –I

a) Marketing Mix – Concept, Product – Product Decision Areas, Product Life Cycle – Concept, Managing Stages of PLC, Branding – Concept, Components, Brand Equity – Concept, Factors Influencing Brand Equity, b) Packaging – Concept, Essentials of a Good Package, Product Positioning – Concept, Strategies of Product Positioning, Service Positioning – Importance and Challenges, c) Pricing – Concept, Objectives, Factors Influencing Pricing, Pricing Strategies

Module 3 — Marketing Decisions –II

a) Physical Distribution – Concept, Factors Influencing Physical Distribution, Marketing Channels (Traditional and Contemporary Channels) Supply Chain Management – Concept, Components of SCM, b) Promotion – Concept, Importance, Elements of Promotion Mix

Integrated Marketing Communication (IMC) – Concept, Scope, Importance c) Sales Management – Concept, Components, Emerging Trends in Selling Personal Selling – Concept, Process of Personal Selling, Skill sets required for Effective Selling

Module 4. Key Market Dimension

a) Marketing Ethics – Concept, Unethical Practices in Marketing, General Role of Consumer Organizations Competitive Strategies for Market Leader, Market Challenger, Market Follower and Market Nicher b) Rural Marketing – Concept, Features of Indian Rural Market, Strategies For Effective Rural Marketing Digital Marketing – Concept, Trends in Digital Marketing  Green Marketing – Concept, Importance  c) Challenges Faced by Marketing Managers in 21st Century  Careers in Marketing – Skill sets required for Effective Marketing

Factors contributing to Success of Brands in India with Suitable Examples Reasons for Failure of Brands in India with Suitable Examples

Course Outcomes

Module 1

CO 1 – To understand the learners marketing concepts and other related marketing such as Marketing Research, consumer behaviour, Marketing Information system, data mining, Market segmentation, especially types of Market segmentation, Techniques etc.

CO 2 – To understand learners overall the market and marketing in local and global level.

Module 2

CO 3 – Learners known about 4Ps of marketing, Brand, Brand Equity, packing and packaging, Product Life Cycle also supportive information included.

Module 3

CO 4 – To understand the Learner’s physical distribution of marketing, Communication system, knowledge of personal selling etc.

Module 4

CO 5 – To understand the learners marketing ethics and rural marketing, challenges faced by new commerce in marketing field, and the latest knowledge of 21 century is included so learners are more motivated in marketing area such as local to global.

4.TYBCom Semester V Direct and Indirect Taxes Paper I

Objectives of the course

1. To introduce Learners to direct and indirect tax principles.

2. To provide learners with an understanding of residential status.

3. To gain a thorough understanding of the income heads and the computation of income.

4. To provide an overview of the 1961 Income Tax Act’s provisions regarding total income computation.

Course Outcomes

Module 1   Basic Terms

CO 1 –An understanding of direct taxation terms would be acquired by the learner

Module 2 Scope of Total Income & Residential Status

CO 2 –In order to compute assessee’s taxable income, the learner should be able to determine their residential status.

Module 3 Heads of Income

CO 3 –Learners will learn how to calculate income from salaries, houses, business/professions, capital gains and income from other sources.

Module 4 Deduction from Total Income

CO 4 –The learners will use Chapter VI-A of the Income Tax Act of 1961 to calculate their gross income deductions.

Module 5 Computation of Total Income for Individual

CO 5 –Learners will learn how to calculate net total income by considering every source of income and deduction in Chapter VI-A.

5.TYB.Com   Semester V – Labour Welfare and Practice

Course Objectives

Module 1

Module I: Labour welfare:  Labour Welfare: – Meaning, Definition, Scope, Objective & Theories of Labour welfare. a) Evolution of Labour Welfare in India. b) Provisions for Labour welfare content in the Constitution of India (including Articles 41, 42, 43…. factories Act 1948, ESI Act 1948, Workmen’s Compensation Act 1923)

Module 2

Module II – Labour Legislations in India a) Labour Welfare Facilities b) National Commission on Labour and Labour Welfare c) Labour Laws of the Elimination of Child Labour

Module 3

Module III: Agencies of Labour welfare:  a) Agencies of Labour welfare in India (Central govt., State govt., Employers & Trade Unions) b) Labour Welfare Officer: role and functions. c) Labour Administration in India

Module 4

Module IV: Industrial Hygiene & Occupational Health:  a) Industrial hygiene & Occupational Health b) Industrial accidents – causes & prevention. c) Occupational diseases & Statutory Provisions, Fatigue, Frustration,

Course Outcomes

Module 1

CO 1 – Learners know about the labour welfare practices which is formed central and state government by laws. Learners know the different acts such as factory act, ESI act and Workmen’s Compensation Act, also know about the articles of 41, 42.43 etc.

CO 2 – To understand the Provisions for Labour welfare content in the Constitution of India also.

Module 2

CO 3 – To understand Labour Welfare Facilities, National Commission on Labour and Labour Welfare, Labour Laws of the Elimination of Child Labour

Module 3

CO 4 –Learners know about the Agencies of Labour welfare, Agencies of Labour welfare in India (Central govt., State govt., Employers & Trade Unions), Labour Welfare Officer: role and functions. And Labour Administration in India

Module 4

CO 5 – Learners know about Industrial Hygiene & Occupational Health, Industrial hygiene & Occupational Health, Industrial accidents, causes & prevention. Occupational diseases & Statutory Provisions, Fatigue, and Frustration

6.TYBCOM Semester 5- Export Marketing

Course Objectives

Module 1- Introduction to Export Marketing

To evaluate the concept, factors influencing, importance, risk involved in export marketing, problems of India’s export sector and direction of export trade for products and services

Module 2- Global Framework for Export Marketing

To explain various types of trade barriers, major Economic Groupings of the world, agreements of WTO and overseas market selection process

Module 3-India’s Foreign Trade Policy

To apprise the Learner about the highlights and impact of Foreign Trade Policy and benefits to exporters

Module 4- Export Incentives and Assistance

To examine various financial incentives, schemes and institutional assistances to Indian exporters

Course Outcomes

Module 1- Introduction to Export Marketing

CO 1The Learner is able to examine the concept, factors influencing, importance, risk involved in export marketing, problems of India’s export sector and direction of export trade for products and services

CO 2 The Learners would understand the basics of exports and its contribution to economic development.

Module 2- Global Framework for Export Marketing

CO 3 The Learner examines various types of trade barriers, major Economic Groupings of the world, agreements of WTO and overseas market selection process

CO 4The Learners would be acquainted with the various Trading Blocs in operation.

Module 3- India’s Foreign Trade Policy

CO 5The Learner evaluates the Learner about the highlights and impact of Foreign Trade Policy and benefits to exporters

CO 6Understand India’s Foreign Trade Policy 2015-2020 and Highlights, the Exim policy which provides a list of initiatives and procedural guidelines for exporters and importers (GOI renamed the EXIM policy as Foreign Trade Policy in 2004).

Module 4- Export Incentives and Assistance

CO 7The Learner evaluates the various financial incentives, schemes and institutional assistances to Indian

CO 8The Learners would be able to explore the various incentives offered for promoting exports

7.TYBCom Semester V Business Economics-V

Course Objectives

1.To help Learners understand the functioning of the Indian Economy.

2.To help Learners to study the agriculture during post reform period and National Agricultural Policy.

3.To make the Learners aware about the various reforms in Industrial and Service sector.

4.To orient the Learners with recent trends, issues and challenges in Banking sector and financial markets.

Course Outcome

1.Learners will be able to analyse and critique the functioning of the Indian Economy. (i.e. Macro Economics Overview of India). It introduces Learners to the various issues and challenges of the Indian Economy.

2.Learners will understand situation of agriculture during post reform period national agricultural policy.

3.Learners would be aware of the recent trends, role and growth of the Secondary and Tertiary sector.

4.Learners will get knowledge about banking and financial market and it makes them aware of recent trends, issues, challenges and reforms in these markets.

8. T.Y.B.COM. SEMESTER – V COMPUTER SYSTEMS AND APPLICATIONS

Course Objectives

To identify the fundamental concept of Data Communication, Networking and Internet.

Course Outcomes

After completing this topic, the Learner will be able to

Understand and explain Data Communication System and its components.

Know basic concept of Computer networking.

Identify the different types of networks, topologies, media and protocols.

Enumerate the layers of the OSI model and TCP/IP. Explain the function(s) of each layer.

Identify the different types of network devices and their functions within a network.

Understand internet concepts, connections, working and services

Course Objectives

To acquaint Learners with the use of database and MY SQL.

Course Outcomes

Upon completion, Learners will understand SQL functions, join techniques, database objects and be able to write queries. They will also be able to:

Manage data in relational database management systems (RDBMS).

Understand basic concepts of how a database stores data via tables.

Understanding syntax and functions.

Learn how to retrieve and manipulate data from one or more tables.

Know how to filter data based upon simple and multiple conditions.

Deleting, Updating and inserting data into existing tables

Course Objectives

To recommend Learners with the practical usage and working of MS Excel.

Course Outcomes

Upon completion, Learners will understand the skills necessary to use pivot tables, audit and analyse worksheet data, utilize data tools, link with other sheets, and create and manage databases in excel sheets. They will be also able to:

Create and edit basic worksheets and workbooks.

Enter text and formulas into an Excel spreadsheet.

Enhance alpha and numeric data in an Excel Worksheet – Move & Copy alpha and numeric data.

Construct formulas to manipulate numeric data in an Excel Worksheet.

Create a spreadsheet to tabulate and record numeric values.

 Make use of financial, mathematical and statistical functions.

TYBCom Semester VI

1.Financial Accounting Paper IX

Objectives of the course

1. To provide learners with an understanding of the accounting treatment of company amalgamations.

2. To achieve competence in foreign currency accounting, Learners should gain knowledge and skills.

3. To provide learners with a comprehensive understanding of liquidation accounting.

4. To assist Learners in developing a statement showing the net liabilities of underwriters.

5.To provide Learners with an understanding of how to treat a limited liability company in accounting.

Course Outcomes:

Module 1   – AS – 14 – Amalgamation, Absorption & External Reconstruction

CO 1 –The learners will gain an understanding of mergers and acquisitions, as well as external restructuring of corporations.

Module 2 – Accounting of Transactions of Foreign Currency

CO 2 –Learners will understand how foreign currency transactions are handled in accounting.

Module 3 – Liquidation of Companies

CO 3 –The learner will be competent to account for the liquidation of a corporate entity.

Module 4 – Underwriting of Shares & Debentures

CO 4 –The Learner will be capable of accounting for securities underwriting.

Module 5- Accounting for Limited Liability Partnership

CO 5 –Learners will gain an understanding of how the accounting for limited liability partnerships is treated.

2.COST ACCOUNTING

Course Objective and Course Outcomes for each of following module:

Module 1: Cost Control Accounts

Module 2: Contract Costing

Module 3: Process Costing

Module 4: Introduction to Marginal Costing

Module 5: Introduction to Standard Costing

Module 6: Some Emerging concepts of Cost accounting

Module 1: Cost Control Accounts

Course Objective

1.Introduce the concept of cost control accounts and their role in monitoring and managing costs.

2.Familiarize Learners with the procedures for maintaining and analysing cost control accounts. Course Outcomes

CO1: Understand the purpose and importance of cost control accounts in cost management.

CO2: Ability to set up and maintain cost control accounts to track and control costs effectively.

Module 2: Contract Costing

Course Objective

1.Provide an understanding of contract costing methods used in construction industries

2.Enable Learners to apply contract costing techniques to real-world scenarios.

Course Outcomes

CO1: Gain insight into the principles and techniques of contract costing.

CO2: Develop the ability to calculate and analyse costs associated with specific contracts.

Module 3: Process Costing

Course Objective

1.Introduce the concept of process costing and its application in industries with continuous production processes.

2.Enable Learners to apply process costing methods to various manufacturing settings.

Course Outcomes

CO1: Understand the principles and procedures involved in process costing.

CO2: Ability to calculate and allocate costs in a process costing environment.

Module 4: Introduction to Marginal Costing

Course Objective

1.Familiarize Learners with the basic principles and concepts of marginal costing.

2.Enable Learners to analyse cost-volume-profit relationships using marginal costing techniques.

Course Outcomes

CO1: Understand the principles of marginal costing and its implications for decision-making.

CO2: Ability to calculate and interpret marginal costs and contribution margins.

Module 5: Introduction to Standard Costing

Course Objective

1.Introduce the concept of standard costing and its role in performance evaluation and cost control.

2.Enable Learners to set standard costs and analyse variances.

Course Outcomes

CO1: Gain insight into the principles and techniques of standard costing.

CO2: Ability to set standard costs, calculate variances, and interpret their implications for performance evaluation.

Module 6: Some Emerging Concepts of Cost Accounting

Course Objective

1.Explore and enable Learners to understand and analyse emerging concepts in cost accounting.

Course Outcomes

CO1: Familiarity with emerging concepts such as activity-based costing, target costing, and Life cycle costing and Benchmarking.

3.TYB.Com   Semester VI –Human Resource Management.

Course Objectives

Module 1

Human Resource Management · Human Resource Management – Concept, Functions, Importance, Traditional v/s Strategic Human Resource Management · Human Resource Planning- Concept Steps in Human Resource Planning Job Analysis-Concept, Components, Job design- Concept, Techniques · Recruitment- Concept, Sources of Recruitment Selection – Concept, process, Techniques of E selection,

Module 2

Human Resource Development · Human Resource Development- Concept, functions Training- Concept, Process of identifying training and development needs, Methods of Training & Development (Apprenticeship, understudy, job rotation, vestibule training, case study, role playing, sensitivity training, In, basket, management games) Evaluating training effectiveness- Concept, Methods · Performance Appraisal- Concept, Benefits, Limitations, Methods Potential Appraisal-Concept, Importance · Career Planning- Concept, Importance Succession Planning- Concept, Need Mentoring- Concept, Importance Counselling- Concept, Techniques.

Module 3

Human Relations · Human Relations- Concept, Significance Leadership –Concept, Transactional & Transformational Leadership Motivation- Concept, Theories of Motivation,(Maslow’s Need Hierarchy Theory, Vroom’s Expectancy Theory, McGregor’s Theory X and Theory Y, Pink’s Theory of Motivation) · Employees Morale- Concept, Factors affecting Morale, Measurement of Employees Morale Emotional Quotient and Spiritual Quotient- Concept, Factors affecting EQ & SQ · Employee Grievance- Causes, Procedure for Grievance redressal Employee welfare measures and Health & Safety Measures.

Module 4

Trends In Human Resource Management · HR in changing environment: Competencies- concept, classification Learning organizations- Concept, creating an innovative organization, Innovation culture- Concept, Need, Managerial role. · Trends in Human Resource Management, Employee Engagement- Concept, Types Human resource Information System (HRIS) – Concept, Importance, Changing patterns of employment. · Challenges in Human Resource Management: Employee Empowerment, Workforce Diversity. Attrition, Downsizing, Employee Absenteeism, Work life Balance, Sexual Harassment at work place, Domestic and International HR Practices, Millennial (Gen Y) Competency Mapping.

Course Outcomes

Module 1

CO 1 – To understand learners about the Human Resource management, know the scopes, job analysis, job specification, technique and special which procedure use in the organization in recruitment.

CO 2 – To know more information in selection procedure and e-selection procedure in HRM.

Module 2

CO 3 – To understand the Human resource Development and training process especially on the job and off the job training.

Module 3

CO 4 – To know to the learner’s motivation and Human relation in organization, X and Y theory and other theories.

Module 4

CO 5 – Latest information and practically knowledge get from the HR managerial level in organization. HRIS and work life balance and employee’s absenteeism reasons also known at the time of working in the organization.

4.TYBCom Semester VI – Direct and Indirect Taxes Paper II

Objectives of the course

1. To provide Learners with an overview of the Goods and Services Tax in the Indian economy.

2. To provide Learners with a basic understanding of indirect taxes on goods and services.

3. To acquire an understanding of GST calculations, composition taxes, input tax credits, and GST registration procedures.

Course Outcomes

Module 1   – Introduction

CO 1 –To provide learners with an understanding of a variety of terms related to Goods and Services Tax (GST).

Module 2 – Levy and Collection of Tax

CO 2 –The Learner will gain an understanding of forward and reverse charge mechanisms, as well as composite and mixed supply systems.

Module 3 – Time, Place and Value of Supply

CO 3 –Supply value, place, and time would be understood by learners.

Module 4 – Input Tax Credit & Payment of Tax

CO 4 –Learners will learn how to read and understand various documents, including tax invoices, bills of supply, debit notes, and credit notes.

Module 5 – Registration under GST Law

CO 5 –Learners are able to determine whether they need GST registration by completing this course. Learning how to calculate CGST, SGST, and IGST can be accomplished by considering the input tax credit.

5.TYB.Com   Semester VI – Labour Welfare and Practice

Course Objectives

Module 1

Module I: Social Security:  a) Meaning, Definition &Objective of Social Security. b) Various Social Security provisions made in India (Employees provident fund Act, Maternity benefit Act, Family Pension Scheme, Provision of Gratuity Act 1972) c) Trade Union – Structure, Types & Functions.

Module 2

Module II: Labour Markets:  a) Nature & Characteristics of Labour Markets in India. b) Labour Market Policies, Mobility of Labour c) Socio-Economic aspects affecting Labour welfare, Productivity &Living standard of labour.

Module 3

Module III – Labour Force in India a) Factors determining Labour Force. b) Labour Force & Human Development in India c) Participation of workers in Management

Module 4

Module IV: Globalization &Labour:  a) Labour force & Human Resource Development in India. b) Globalization& Labour Markets in India. c) Impact of Labour Migration. d) ILO- Aims & objectives& impact on Labour Welfare.

Course Outcomes

Module 1

CO 1 – Learners know about the Social Security:  Various Social Security provisions made in India Employees provident fund Act, Maternity benefit Act, Family Pension Scheme, Provision of Gratuity Act 1972 Trade Union – Structure, Types & Functions.

CO 2 – Learners also known to Family Pension Scheme, Provision of Gratuity Act 1972) c) Trade Union – Structure, Types & Functions.

Module 2

CO 3 – Learners understand the labour market the current situation in India, labour mobility and socio-economic aspect of affecting labour welfare.

Module 3

CO 4 – Learner knows about the labour force and human development in India and workers participation in Management.

Module 4

CO 5 – Learners understand about the globalization and labour market, Labour migration, Duties of ILO etc.

6.TYBCOM Semester VI- Export Marketing

Course Objectives

Module 1- Product Planning and Pricing Decisions for Export Marketing

To explain the concepts like product planning, branding decisions, packaging, labelling, marking, Export pricing strategies and various International Commercial Terms in export marketing

Module 2- Export Distribution and Promotion

To examine the concept and strategies for choice of export distribution channels, logistics in export marketing and its selection of modes of transport, need for insurance and sales promotion techniques in export marketing

Module 3- Export Finance

To apprise about export finance options, documentation and procedure involved and role of export promotion and financing intermediaries

Module 4- Export Procedure and Documentation

To explain the procedure and documentation of export trade

Course Outcomes

Module 1- Product Planning and Pricing Decisions for Export Marketing

CO 1The Learner is able to examine the concepts like product planning, branding decisions, packaging, labelling, marking, Export pricing strategies and various International Commercial Terms in export marketing

CO 2The learners would be acquainted with the various aspects of product planning like branding, labelling, Marking, Packaging and the pricing strategies in export marketing

Module 2- Export Distribution and Promotion

CO 3 The Learner evaluates the concept and strategies for choice of export distribution channels, logistics in export marketing and its selection of modes of transport, need for insurance and sales promotion techniques in export marketing

CO 4The learners would know the pros and cons of the distribution channels and the various sales promotion techniques used in export marketing

Module 3- Export Finance

CO 5The Learner examines about export finance options, documentation and procedure involved and the role of export promotion and financing intermediaries

CO 6The learners would understand the procedural aspects involved in the process and the assistance rendered by commercial banks, EXIM, SIDBI in promoting exports

Module 4- Export Procedure and Documentation

CO 7The Learner examines the procedure and documentation of export trade

CO 8The learners would know the role of important documents like the bill of lading, commercial invoice, consular invoice in the process of exports.

7.T. Y. B.Com. Sem-VI, Business Economics-VI

Course Objectives

1.To introduce the Learners to the various theories of international trade.

2.To orient Learners on Commercial Trade policies and various barriers to Free Trade.

3.To orient Learners on BOP, WTO, TRIPS, GATS, world trade and its issues.

4.To make aware Learners about functioning of foreign exchange markets and exchange rate.

Course Outcome

CO1.Learners will learn about the Terms of Trade and Gains form International Trade.

CO2.Learners will learn the importance of Economic Integration using case studies.

CO3.Learners become aware about Balance of Payment and international economic organisation. WTO recent developments in TRIPS, TRIMS and GATS. This knowledge will give them a picture of World Trade and its issues.

CO4.Learners becomes aware of the functioning of foreign exchange markets and its players. Concept and types of Exchange rate are introduced to them.

8. T.Y.B.COM. SEMESTER – VI COMPUTER SYSTEMS AND APPLICATIONS

Course Objectives

To explain the basic concepts of Ecommerce & to familiarize Learners with organizational and managerial systems

Course Outcomes

After completing this the Learner will be able to:

Understand the features of e-commerce.

Learn types and models of e-commerce.

Understand the payment system and also working of online transaction.

Be aware of the ethical, social, and security issues of information systems.

Course Objectives

To recommend the Learners with the practical usage and working of advanced MS Excel

Course Outcomes

Upon completion, Learners will understand skills necessary to work with advance Excel. They will be able to:

Create, use and edit templates.

Create and link multiple spreadsheets.

Construct formulas to manipulate numeric data in an Excel Worksheet.

Make use of lookup, conditional, string, date and statistical functions.

work with different types of charts.

make use of scenario, goal seek and solver.

create, record and manage macros

Course Objectives

To familiarize Learners with the working of graphical user interface -Visual Basic.

Course Outcomes

Upon completion, Learners will get acquaint to work with graphical user interface and will be able to: understand VB environment, controls, datatypes, variables, constants and calculation

Work with decision and conditional statements.

Make use of different loops in program.

Get familiar with sub-procedures and functions.

develop and work with small programs.

MCOM Advanced Accountancy

 The M.com in Advanced Accountancy has the following 16 courses in the first and second year and first to fourth semester for the Master of commerce post graduate program

List of courses

Sr. no.	Class	Semester	Course
1	M.com part I	I	71801 Strategic Management
2	M.com part I	I	71802 Economic For Business Decision
3	M.com part I	I	71803 Cost And Management Accounting
4	M.com part I	I	71084 Business Ethics And Corporate Social Responsibility
5	M.com part I	II	66701 Research Methodology for Business
6	M.com part I	II	66702 Macro Economics Concepts And Application
7	M.com part I	II	66703 Corporate finance
8	M.com part I	II	66704 E Commerce
9	M.com part II	III	72201 Advanced Financial Accounting
10	M.com part II	III	72206 Direct tax
11	M.com part II	III	72221 Financial Services
12	M.com part II	III	UMCISIII Project Work I
13	M.com part II	IV	67501 Corporate financial Accounting
14	M.com part II	IV	67506 Indirect Tax- Introduction of Goods and Service Tax
15	M.com part II	IV	67511 Financial Management
16	M.com part II	IV	UMCISIII Project Work II

M.com part I Sem I

1. M.com part I Sem I – 71801 Strategic Management

Course Objectives:

Module 1

To enable the learners to understand new forms of Strategic Management concepts and their use in business

Module 2

To provide information pertaining to Business, Corporate and Global Reforms

Module 3

To develop learning and analytical skills of the learners to enable them to solve cases and to provide strategic solutions

Module 4

To acquaint the learners with recent developments and trends in the business corporate world

Course Outcomes:

Module 1

CO 1 – The course will enable the learners to gain detailed knowledge of different levels of strategies been adopted in the organizations

.

Module 2

CO 1 – The course help the learners to identify the right tool to select, evaluate and control the strategies for the success of any business enterprise

Module 3

CO 1 – The course gives the learner an exposure to the contemporary strategies which are relevant in today’s global economy.

Module 4

CO 1 – The learners are also exposed to the latest business models, use of technology for the enhanced competitive edge

2. M.com part I Sem I – 71802 Economic for Business Decision

Course Objectives:

Module 1       

This course is designed to equip the students with basic tools of economic theory and its practical applications

Module 2

The course aims at familiarising the students with the understanding of the economic aspects of current affairs and thereby prepares them to analyse the market behaviour with economic way of thinking

Module 3

In addition to providing an insight into application of economic principles in business decisions, it also intends to widen analytical ability of the students and to provide them a foundation for further study of economics

Module 4

In order to make the study practical oriented, the paper requires discussion of some cases involving the use of concepts of business economics

Course Outcomes:

Module 1

Co 1 – To understand basic principles of Business Economics.

Module 2

Co 2 – To understand Demand & Supply Analysis.

Module 3

Co 3 – To understand Production Decisions & Cost Analysis.

Module 4

Co 4 – To understand Market Structure Analysis.

3. M.com part I Sem I – 71803 Cost And Management Accounting

Course Objectives:

Module 1

To enhance the abilities of learners to develop the concept of Cost and management accounting and its significance in the business

Module 2

To enable the learners to understand, develop and apply the techniques of costing in the decision making in the business corporates

Module 3

To enable the learners in understanding, developing, preparing and presenting the financial report in the business corporates

Module 4

To enable the learners in understanding, developing, preparing and presenting the

Operating Costing – Determination of Per Unit Cost – Collection of Costing Data for service sector

Course Outcomes:

Module 1

Co 1 – To understand the basic concepts used in Marginal Costing, Standard Costing, Operating Costing

Module 2

Co 2 – To learn emerging concepts of cost accounting. Theory and Problems based on Analysis of Variances of Materials, Labour Overheads and sales including Sub-variance variance analysis helpful in controlling the cost

Module 3

Co 3 – To understand and apply the concept of budget and budgetary control

Module 4

Co 4 – To be able to analyze and evaluate information for cost ascertainment, planning, control and decision making in service sector

4. M.com part I Sem I 71084 Business Ethics and Corporate Social Responsibility

Course Objectives:

Module 1

1) Students will be able to define business ethics and explain its significance in modern business contexts.

2) Students will identify key Indian ethos, ethics, and values and analyze their relevance in guiding ethical conduct in business.

Module 2

1) Students will examine ethical issues and practices in marketing, advertising, human resources management, finance, accounting, production, information technology, and intellectual property rights.

2) Students will analyze the concept, importance, and evolution of corporate governance and its principles.

Module 3

1)Students will identify and analyze the various drivers that motivate companies to engage in CSR activities, including ethical considerations, regulatory requirements, and competitive advantages.

2)Students will explore prestigious CSR awards in India, such as the CII-ITC Sustainability Awards, and understand the criteria for recognition.

Module 4

1) Students will identify and analyze different stakeholder groups and their expectations regarding corporate social responsibility.

2)Students will analyze CSR practices targeted at various stakeholders, including initiatives related to corporate governance, consumer protection, employee welfare, and community development.

Course Outcomes:

Module 1

Co 1 – Students will gain a comprehensive understanding of the concept, characteristics, and importance of business ethics within the context of modern business practices.

Co 2 – Students will appreciate the significance of Indian ethos, ethics, and values in guiding ethical conduct in business.

Module 2

Co 1 – Students will develop a comprehensive understanding of ethical practices in various functional areas of business, including marketing, human resources, finance, production, information technology, and intellectual property rights.

Co 2 – Students will appreciate the significance of corporate governance in ensuring transparency, accountability, and ethical conduct within organizations.

Module 3

Co 1 – Students will develop a comprehensive understanding of the concept, scope, relevance, and importance of corporate social responsibility in contemporary society.

Co 2 -Students will gain knowledge about various models for implementing CSR initiatives, including corporate philanthropy and strategic CSR approaches.

Module 4

Co 1 -Students will develop an understanding of corporate social responsibility towards various stakeholders, including shareholders, creditors, government, consumers, employees, workers, local communities, and society.

Co 2 – Students will gain awareness of the importance of corporate social responsibility in addressing environmental concerns and promoting sustainable environmental practices.

M.com part I Sem II

1. M.com part I Sem II 66701 Research Methodology for Business

Course Objectives:

Module 1

To enhance the abilities of learners to undertake research in business & social sciences

Module 2

To enable the learners to understand, develop and apply the fundamental skills in formulating research problems

Module 3

To enable the learners in understanding and developing the most appropriate methodology for their research

Module 4

To make the learners familiar with the basic statistical tools and techniques applicable for research

Course Outcomes:

Module 1

CO 1 The course helps in understanding the basic concepts of research.

Module 2

CO 1 The course provides detailed information about various phases of the research process to the learner.

Module 3

CO 1 The research exposes the learner to descriptive and inferential statistical tools which are an important part of the research process.

Module 4

CO 1 The course helps the learner to present the research in desired format for business and academic purposes.

2. M.com part I Sem II 66702 Macro Economics Concepts And Application 

Course Objectives:

Module 1

The heavily application-oriented nature of macroeconomics course is introduced in order to enable the learners to grasp fully the theoretical rationale behind policies at the country as well as corporate level

Module 2

This course the learners to receive a firm grounding on the basic macroeconomic concepts that strengthen analysis of crucial economic policies

Module 3

Learners are expected to regularly read suggested current readings and related articles in the dailies and journals are analysed class rooms

Module 4

1) Students will analyze the causes and consequences of balance of payments disequilibrium in an open economy, including trade deficits, capital flows, and exchange rate fluctuations.

2) Students will evaluate different corrective policy measures, including fiscal policy interventions (government spending and taxation) and monetary policy interventions (interest rates and money supply), and their effectiveness in restoring BOP equilibrium.

Course Outcomes:

Module 1

CO 1 To understand Aggregate Income & its dimensions.

Module 2

CO  1  To understand Keynesian concepts of Aggregate Demand (ADF), Aggregate Supply (ASF)

Module 3

CO  1To understand Economic Policy Implications in the IS-LM framework

Module 4

CO  1 To understand International Aspects of Macroeconomic Policy

3. M.com part I Sem II  66703 Corporate finance

Course Objectives:

Module 1

1) Students will be able to define financial management and explain its significance in optimizing the utilization of financial resources to achieve organizational objectives.

2) Students will explain the importance of financial management in ensuring the efficient allocation and utilization of funds and discuss its scope, covering areas such as financial planning, investment decisions, financing decisions, and dividend decisions.

Module 2

To enable the learners to understand, develop and apply the techniques of investment in the financial decision making in the business corporates

Module 3

To enhance the abilities of learners to analyse the financial statements

Module 4

1) Students will be able to define the cost of capital and explain its significance in determining the minimum rate of return required by investors to finance the firm’s operations and investments.

2) Students will learn various methods for measuring the cost of capital, including the calculation of WACC and marginal cost of capital, and understand how these measures are used in investment and financing decisions.

Course Outcomes:

Module 1

CO 1 Students will understand the various objectives of financial management, including profit maximization and value maximization, and their implications for business performance and shareholder wealth.

CO 1 Students will be able to critically analyze the differences between profit maximization and value maximization as objectives of financial management and evaluate their impact on long-term business sustainability and stakeholder interests.

Module 2

CO 1 To understand how to calculate the cost of debt, cost of equity and the Cost of Capital.

Module 3

CO 1 Explain the concept, role and impact of investment policy, capital structure and dividend policy.

Module 4

CO 1 Students will gain awareness of business risk and financial risk, including the differences between debt and equity financing, types of leverage, and investment objectives for individuals and non-business purposes.

4. 66704 E Commerce

Course Objectives:

Module 1

To provide an analytical framework to understand the emerging world of e-commerce

Module 2

To make the learners familiar with current challenges and issues in e-commerce

Module 3

To develop the understanding of the learners towards various business models

Module 4

1) To enable to understand the Web- based Commerce and equip the learners to assess e-commerce requirements of a business

2) To develop understanding of learners relating to Legal and Regulatory Environment and Security issues of E-commerce

Course Outcomes:

Module 1

CO 1 Understand the importance and benefits of E commerce in today business world

Module 2

CO 1 Know about the essential of using e commerce model in business

Module 3

CO 1 Remember the safety and security concerns while using E COMMERCE

Module 4

CO 1 Enumerate the IT laws in India to deal with cybercrime.

M.com part II Sem III

1. M.com part II Sem III 72201 Advanced Financial Accounting

Course Objectives:

Module 1

1) Students will understand the relevant accounting standards governing foreign currency transactions, including the objectives, scope, and key provisions.

2) Students will be able to identify different types of foreign currency transactions, such as foreign currency sales, purchases, borrowings, and investments.

Module 2

1) Students will understand the components of final accounts for banking companies, including assets, liabilities, capital, income, and expenses, and their classification as per regulatory requirements.

2) Students will identify the statutory requirements applicable to banking companies in preparing their final accounts, including compliance with banking regulations, accounting standards, and disclosure norms.

Module 3

1) Students will understand the accounting provisions outlined in the Insurance Act and regulations issued by IRDAI for both life insurance and general insurance businesses, including requirements related to premium income recognition, claims provisioning, and investment valuation.

2)Students will identify the statutory requirements applicable to insurance companies, including regulatory reporting formats, disclosure norms, and compliance standards prescribed by IRDAI.

Module 4

1) Students will comprehend the accounting provisions outlined in the Maharashtra State Cooperative Societies Act and Rules, including requirements related to maintenance of books of accounts, audit, and reporting.

2) Students will identify the statutory requirements applicable to cooperative societies in Maharashtra, including submission of annual financial statements, compliance with audit requirements, and adherence to regulatory directives.

Course Outcomes:

Module 1

CO 1 Students will develop a comprehensive understanding of foreign currency transactions and their implications on financial reporting.

CO  2 Students will gain knowledge about the relevant accounting standards applicable to foreign currency conversion, such as International Financial Reporting Standards (IFRS) or Generally Accepted Accounting Principles (GAAP).

Module 2

CO 1 Students will develop a comprehensive understanding of the final accounts prepared by banking companies, including the balance sheet, profit and loss account, and cash flow statement.

CO 2 Students will gain knowledge about the statutory requirements applicable to banking companies in preparing their final accounts, including regulations set forth by regulatory authorities and accounting standards.

Module 3

CO 1 Students will develop a comprehensive understanding of the accounting provisions outlined in the Insurance Act and regulations set forth by the Insurance Regulatory and Development Authority (IRDAI) for both life insurance and general insurance businesses.

CO 2 Students will gain knowledge about the statutory requirements applicable to insurance companies, including reporting, disclosure, and compliance norms mandated by regulatory authorities.

Module 4

CO 1 Students will acquire a comprehensive understanding of the accounting provisions outlined in the Maharashtra State Cooperative Societies Act and Rules, including the requirements related to financial reporting, accounting practices, and regulatory compliance.

CO 2 Students will gain knowledge about the statutory requirements applicable to cooperative societies in Maharashtra, including reporting formats, disclosure norms, and compliance standards mandated by the state regulatory authority.

2. M.com part II Sem III 72206 Direct tax

Course Objectives:

Module 1

1) Students will be able to define essential terms used in taxation, such as “person,” “assessee,” and “income,” and explain their significance in determining tax liability.

Module 2

1) Students will explain the concept of income from salary, including the components of salary, allowances, perquisites, and deductions available under the Income Tax Act.

2) Students will understand the taxation of income from house property, including the computation of annual value, deductions available, and treatment of rental income and self-occupied property.

Module 3

1) Students will apply the deduction provisions under Section 80 to compute taxable income accurately and prepare tax returns.

2)Students will evaluate tax planning strategies involving deductions and exclusions to optimize tax savings while ensuring compliance with tax laws and regulations.

Module 4

1) Students will determine the tax liability for individuals and partnership firms based on the applicable tax rates and slabs, considering the income computed under different heads.

2) Students will prepare income tax returns for individuals and partnership firms using appropriate forms prescribed by the Income Tax Department and ensure accuracy in reporting income, deductions, and tax payments.

Course Outcomes:

Module 1

CO 1 Students will gain knowledge about the basis of charge in taxation, including concepts such as previous year, assessment year, residential status, scope of total income, and deemed income.

CO 1 Students will develop the competence to apply key definitions accurately in tax-related contexts to determine the tax liability of individuals and entities.

Module 2

CO 1 Students will gain knowledge about the computation rules and provisions applicable to each head of income, including the determination of taxable income, deductions, and exemptions available under each category.

CO 2 Students will develop competence in assessing and computing taxable income under different heads, ensuring compliance with tax laws and regulations.

Module 3

CO 1  Students will develop a comprehensive understanding of various deduction provisions available under Section 80 of the Income Tax Act, including their eligibility criteria, limits, and implications for tax planning.

CO 2 Students will gain knowledge about exclusions from total income, including exemptions related to specific heads of income and other provisions that result in income not being included in the total taxable income.

Module 4

CO 1 Students will develop a comprehensive understanding of the computation of income for individuals and partnership firms, including the determination of taxable income under various heads and computation of tax liability.

CO 2 Students will gain knowledge about the relevant tax provisions applicable to individuals and partnership firms, including income tax rates, deductions, exemptions, and tax credits.

3. M.com part II Sem III 72221 Financial Services

Course Objectives:

Module 1

1) Students will identify and categorize different types of financial services offered in India, including banking services, investment services, insurance services, and wealth management services.

2) Students will describe the concept of merchant banking, its evolution, and its functions, including advisory services, underwriting, issue management, syndication, and corporate finance.

Module 2

1) Students will be able to define factoring and explain its role in financing and risk management for businesses.

2)Students will describe the credit rating process, including credit rating agencies, methodologies, and factors considered in assigning credit ratings to entities and financial instruments.

Module 3

1) Students will be able to define venture capital and explain its characteristics, forms of assistance, and the venture capital process.

2) Students will describe securitization, including its concept, need, structure, and instruments involved.

Module 4

1) Students will explain the meaning and significance of depository services, including the role of depositories in the capital market ecosystem and the advantages of the depository system over traditional share certificates.

2) Students will identify the major depositories in India, such as the National Securities Depository Limited (NSDL) and the Central Depository Services Limited (CDSL), and understand their functions and services.

Course Outcomes:

Module 1

CO 1 Students will gain a comprehensive understanding of financial services, including their scope, functions, and importance in facilitating economic activities.

CO 2 Students will acquire knowledge about the financial services sector in India, including its growth trajectory, structure, and various types of services offered.

Module 2

CO 1 Students will develop an understanding of securitization, its concept, need, structure, instruments, and the process involved.

CO 2 Students will be aware of credit rating mechanisms, including its importance, methodologies, and impact on financial decision-making.

Module 3

CO 1 Students will gain a comprehensive understanding of venture capital, securitization, and their roles in the financial markets.

CO 2 Students will acquire knowledge about hire purchase finance, including its concept, installment credit, consumer credit, and sources of finance in India.

Module 4

CO 2 Students will develop an understanding of e-broking, including its meaning, adoption in India, and the experience of investors with electronic trading platforms.

CO 2 Students will be aware of custodial services, including their meaning, obligations, responsibilities of custodians, and adherence to a code of conduct.

4. UMCISIII Project Work I

Course Objectives:

1) Students should identify a relevant problem or issue to address through their project work, ensuring that it aligns with their academic interests and learning objectives.

2) Students should conduct thorough research and analysis to understand the problem context, gather relevant data and information, and explore potential solutions or strategies.

3) Students should design and develop innovative solutions or interventions based on their research findings, employing critical thinking and creativity to address the problem effectively.

Course Outcomes:

Project work is considered as a special course involving application of knowledge in solving/ analyzing/ exploring a real life situation/ difficult problem. Project work would be of 06 credits. A project work may be undertaken in any area of Elective Courses

Mcom part II Sem IV

1. 67501 Corporate financial Accounting

Course Objectives:

Module 1

1) Familiarize students with the concept and purpose of financial reporting incorporate settings

2) Introduce the role of financial reporting in ensuring transparency and accountability within organizations.

Module 2

1) Familiarize students with the applicability, interpretation, and scope of Accounting Standards (AS) in India.

2) Explain the compliance requirements and implications of AS in financial reporting practices.

Module 3

1) Introduce students to the concepts of business amalgamation and merger, elucidating their meanings, purposes, and legal frameworks

2) Provide insights into the importance of valuation in the context of amalgamation and merger transactions.

Module 4

1) Introduce students to the concept of consolidated financial statements, explaining their meaning, purpose, and significance in corporate reporting.

2)Differentiate between standalone financial statements and consolidated financial statements, highlighting their respective uses and limitations.

Course Outcomes:

Module 1

CO 1 Students will comprehend the fundamental concepts and principles of financial reporting, including its purpose and significance in corporate governance.

CO 2 Students will recognize the necessity of accurate and transparent financial reporting for various stakeholders and decision-making processes.

Module 2

CO 1 Students will gain a thorough understanding of Indian Accounting Standards (Ind-AS), including their structure, principles, and adoption process.

CO 2 Students will apply their knowledge of specific Ind-AS, such as Borrowing Costs, Operating Segments, EPS, Income Taxes, and Accounting for Fixed Assets, in real-world scenarios.

Module 3

CO 1 Students will develop a deep understanding of the meanings, legal aspects, and rationales behind business amalgamation and merger activities.

CO 2 Students will acquire the skills to apply different valuation methods effectively, considering factors such as the nature of the business, industry dynamics, and transaction objectives.

Module 4

CO 1 Students will evaluate the advantages and disadvantages of consolidated financial statements, recognizing their role in providing a holistic view of a group’s financial position while also acknowledging the challenges and complexities involved.

CO 2 Students will be able to differentiate between standalone financial statements and consolidated financial statements, understanding when each is appropriate and the information they convey.

2. 67506 Indirect Tax- Introduction of Goods and Service Tax

Course Objectives:

Module 1

1) Introduce students to the concept and meaning of Goods and Services Tax (GST) and Integrated Goods and Services Tax (IGST).

2) Compare the present/old tax structure with GST, highlighting the differences, advantages, and challenges of transitioning to the GST regime.

Module 2

1) Introduce students to the concept and significance of registration under the Goods and Services Tax (GST) regime.

2)Explain the legal provisions and requirements governing the registration process for taxpayers.

Module 3

1) Introduce students to the concept of place of supply of goods and services under the Integrated Goods and Services Tax (IGST) Act, 2017.

2) Explain the significance of determining the place of supply in the context of cross-border transactions and interstate supplies.

Module 4

1)Introduce students to the concept and significance of payment of Goods and Services Tax (GST) in the Indian tax regime.

2) Explain the importance of timely and accurate GST payment for compliance with legal requirements and avoidance of penalties.

Course Outcomes:

Module 1

CO 1 Students will analyze the dual GST structure, understanding its implications for tax administration, revenue distribution, and interstate commerce.

CO 2 Students will evaluate the benefits of GST, considering its impact on businesses, consumers, government revenues, and the overall economy.

Module 2

CO 1  Students will be familiar with the grounds and procedures for the cancellation of GST registration, including voluntary cancellation and cancellation by tax authorities

CO 2 Students will understand the provisions for the revocation of cancelled GST registration, including the circumstances, procedures, and conditions for revocation.

Module 3

CO 1 Students will master the provisions of Section 12 of the IGST Act, including the rules and exceptions governing the determination of the place of supply for services.

CO 2 Students will acquire proficiency in analyzing Section 10 of the IGST Act, understanding the provisions and implications of determining the place of supply for goods.

Module 4

CO 1 Students will develop a comprehensive understanding of the payment process for Goods and Services Tax (GST), including its importance, timelines, and methods.

CO 2 Students will acquire proficiency in managing timelines and due dates for GST payment, ensuring compliance with legal requirements and avoiding penalties.

3. 67511 Financial Management

Course Objectives:

Module 1

1) Introduce students to the concept and significance of financing in business operations.

2) Provide an overview of different types of financing options available to businesses.

Module 2

1) Introduce students to the concept of capital budgeting and its significance in financial decision-making.

2) Provide an overview of the role of capital budgeting in allocating financial resources for long-term investment projects.

Module 3

1) Define working capital and its components, such as current assets and current liabilities.

2) Discuss the concepts of gross working capital, net working capital, and their significance.

Module 4

1) Introduce students to the concept and significance of financial planning in business operations.

2)Highlight the role of financial planning in achieving organizational goals and objectives.

Module 5

1) Provide students with a framework for strategic financial decision-making, encompassing analysis, planning, implementation, and control.

2) Illustrate the interplay between strategic financial decisions and broader corporate strategy.

Course Outcomes:

Module 1

CO 1 Students will be able to identify the financial needs of businesses across different stages of the business lifecycle and various operational requirements.

CO 1 Students will gain knowledge of long-term financing options, including equity capital, preference shares, retained earnings, debentures, and long-term loans, and understand their implications for capital structure and ownership.

Module 2

CO 1 Students will acquire proficiency in the capital budgeting process, including project identification, evaluation, selection, and monitoring, to effectively allocate financial resources.

CO 1 Students will develop problem-solving skills by solving numerical problems related to cash flow computation, project ranking, and selection under capital rationing constraints.

Module 3

CO 1 Students will understand the theoretical aspects of the operating or working capital cycle, including its components and duration.

 CO 2Students will demonstrate competence in managing individual components of working capital, including cash, marketable securities, receivables, and inventory.

Module 4

CO 1 Students will develop a comprehensive understanding of financial planning concepts, processes, and techniques.

CO 2 Students will acquire proficiency in budgeting concepts, including the meaning of budgeting, essential components of a budget, and types of budgets.

Module 5

CO 1 Students will acquire proficiency in applying a strategic financial decision-making framework to analyze, plan, implement, and control financial strategies.

CO 2 Students will understand the functions of strategic financial management, including capital budgeting, capital structure management, dividend policy, risk management, and corporate restructuring, and their implications for organizational performance.

4. UMCISIII Project Work II

Course Objectives:

1) Students should identify a relevant problem or issue to address through their project work, ensuring that it aligns with their academic interests and learning objectives.

2) Students should conduct thorough research and analysis to understand the problem context, gather relevant data and information, and explore potential solutions or strategies.

3) Students should design and develop innovative solutions or interventions based on their research findings, employing critical thinking and creativity to address the problem effectively.

Course Outcomes:

Project work is considered as a special course involving application of knowledge in solving/ analyzing/ exploring a real life situation/ difficult problem. Project work would be of 06 credits. A project work may be undertaken in any area of Elective Courses