B. Com. (Finance and Taxation)

Programme Outcome- B.Com with Finance and Taxation

Total credits: 120

Semesters- 6

Working Days per Semester: 90

Working Hours per Semester: 450

Examination- External Evaluation: 80% and Internal evaluation- 20%

B.Com Finance and Taxation is intended to inculcate in the students initially the fundamental view of the business world , Banking, Insurance and legal framework of companies. Further the students are given a deep insight into the Accounting Practices, Direct Taxation and Indirect Taxation. The students are equipped with the concepts and applications of micro and macro economics , financial systems, its constituents, the principles on which it operates, inter-linkages and regulatory concerns. Targeted outcomes are:-

• Produce trained and employable professionals who has thorough knowledge of finance and commerce to meet the requirements for various sectors in commerce and industry
• Capacity to make decisions at personal & professional level is expected to increase after completion of this course.
• Know how to independently start up own Business.

Programme Specific Outcome

The programme specific outcomes are as specified below:

To impart, familiarize and provide a deep understanding of the following aspects:

• Business and its role in the society
• Business ethics and CSR
• Income Tax Act 1961:
  • Computation of specific heads of Income
  • Computation of Total Income and tax payable and returns to be filed by an individual and the assessment procedures
• Preparing accounts and financial statements of various types of business units other than corporate undertakings
• Management and administration of joint stock companies in India as per Companies Act 2013
• Basic concepts and practices of banking and the principles of insurance
• Principles and various dimensions of management
• Economic concepts and the principles of decision making
• Corporate accounting procedures and accounting for banking companies
• Statistics and quantitative techniques in business
• Financial market operations and financial services in India
• Principles of marketing management and their applications in the business and industry
• Cost concepts and costing as a separate system of accounting