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THE BHAWANIPUR EDUCATION SOCIETY COLLEGE

A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA


RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

Programme Specific Outcomes (PSO)

Bachelor of Commerce (Honours & General) 2019-2020

1. Practical Implementation and Testing Skills as the students will be ready for employment in
functional areas like accounting, taxation, banking, insurance and corporate law.

2. Professional and Industry Skills Ability to work in teams with enhanced communication and
inter-personal skills, to impart knowledge through the contemporary knowledge in the field of
accountancy and finance in dynamic and challenging global environment. The knowledge of soft
skills and critical decision making will help them work as businessmen, entrepreneur, managers,
consultant etc.

3. Successful Career in competitive market Students will be able to demonstrate progressive


learning in various disciplines of commerce, business, accounting, economics, finance, auditing
and marketing etc. They will be able to prove proficiency with the ability to engage in
competitive exams like CA, CS, ICWA and other courses.
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

Programme Outcome (PO)

B.Com (Honours & General) 2019-2020

Program Outcome Description

PO1 The students are provided with a holistic view of the subjects
Acquiring Extensive Domain
to be covered in the curriculum so that they may develop
Knowledge
knowledge about the domain of their studies

Method of Measurement: Internal Assessment

Students are encouraged to apply their minds as opposed to


learning by rote, thereby embracing the art of critical
PO2
Inculcating critical thinking skills thinking. Their vision is sought to be enlarged so as to allow
them to think laterally, think independently, think out of the
box

Method of Measurement: Continuous Internal Assessment

The interest in the subject is sought to be sparked in the


Instilling self-motivated pursuit of
PO3 student’s mind so that they may be encouraged to self-
knowledge
motivate themselves in the pursuit of knowledge

Method of Measurement: Internal Assessment


Students are sought to be kept abreast with the latest
developments in the fields of studies that are relevant to them.
Keeping abreast with the recent
PO4 This not only helps them in their employability quotients, but
developments in relevant field of study
also ensures a greater, in-depth understanding of the subject
being pursued
Regular Teacher-Student Interactive Sessions
Method of Measurement:
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

Adequate amount of stress is also accorded in ensuring that


the students develop the necessary social and interpersonal
PO5 Developing social and interpersonal skills
skills. Special attention is provided in the area of corporate
and commercial skills

Method of Measurement: Regular Teacher-Student Interactive Sessions

Students are provided systematic support for the development of


Imparting analytical skills and analytical skills which are essential requirements in the world
PO6 encouraging innovative practices beyond the sheltered life of the campus and are provided
unstinted encouragement in the pursuit of innovative practices

Method of Measurement: Regular Teacher-Student Interactive Sessions

The college takes pride in taking a number of steps to ensure that


all students are imbibed with necessary environmental
Imbibing Environmental Consciousness
PO7 consciousness and the requisite ethical values so that BESC
and ethical values
students may make the transition from merely being a good
academically oriented student to be a good human being.
Method of Measurement: Regular Teacher-Student Interactive Sessions
Students are provided a thorough grinding about Sustainability
and practices that are aimed at ensuring that the scarce resources
PO8 Sustainability to achieve common good of the world are put to use effectively, efficiently and
economically to achieve the greatest common good

Method of Measurement: Regular Teacher-Student Interactive Sessions


One of the objectives of the programme is to empower all students
Intellectual development and increasing and ensure their intellectual development with a view towards
PO9 employability preparing them to become employable

Method of Measurement: Regular Teacher-Student Interactive Sessions


Students are provided with support to improve their
communication skills and are taught how they can master the
PO10 different mass media channels – both traditional and social to
Soft skill development
communicate both internally within the organization and its
different constituents and with the world at large

Method of Measurement: Regular Teacher-Student Interactive Sessions


THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

COURSE OUTCOME
SEMESTER- I

PAPER COURSE OUTCOME (CO)


SEMESTER- I AECC 1.1Chg
AECC 1.1Chg 1.1.1 Students will be able to identify
Communicative English errors in syntax.
Unit 1
Listening and understanding 1.1.2 Students will be able to use
Unit 2 formal language in business
Reading skill communication.
Unit 3
Communication skill 1.1.3Students will be able to write
Unit 4 official correspondences in the
Writing Skill correct format.
Unit 5
Business Communication 1.1.4 Students will have an overall
Unit 6 impression about formal written
Personality Grooming communication.
PAPER COURSE OUTCOME (CO)
AECC 1.1Chg AECC 1.1Chg
Indian Language 1.1.1 Students will be able to identify
various poetic devices.

1.1.2 Students will be able to


comprehend given passages and
texts.

1.1.3 Students will have an overall


impression about the literary eras.

1.1.4 Students will have in depth


understanding of texts.
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

PAPER COURSE OUTCOME (CO)


GE 1.1Chg GE 1.1 Chg (A)
Module I 1.1.1. Students will understand the
Microeconomics law of demand, supply various
Unit 1 concepts related to this and concept
Demand & consumer Behaviour and measurement of elasticity. Also
Unit 2 they will learn how consumer will
Production & Cost allocate this income among goods
Unit 3 and services to maximize utility
Perfect Competition
1.1.2. They will be familiarized with
the concepts and theory of production
and cost along with profit
maximization objective on the part of
producer.
1.1.3. Students will be able to
analyze the perfectly competitive
market structure and equilibrium
output determination under short run
as well as long run equilibrium
condition.
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

PAPER COURSE OUTCOME (CO)


GE 1.1Chg GE 1.1 Chg (B)
Statistics 1.1.1 To gain in depth knowledge and
Unit 1 understanding of the concept and
Fundamentals scope of statistics
Unit 2
Measures of Central Tendency 1.1.2 To gain knowledge of
Unit 3 measures of Central
Measures of Dispersion TendencY of Arithmetic
Unit 4 Mean, Geometric Mean and
Moments, Skewness and Kurtosis Harmonic Mean
Unit 5
Interpolation 1.1.3 To understand the concept of
measures of dispersion,
including absolute version
and relative version

1.1.4 To gain a thorough


knowledge about Moments,
Skewness and Kurtosis

1.1.5 Application of statistics in


other different areas
PAPER COURSE OUTCOME (CO)
CC1.1 Chg CC 1.1 Chg
Business Laws
Unit 1 1.1.1 To gain understanding of the
The Indian Contract Act, 1872 various legal and regulatory
Units 2 rules covered in the course
The Sale of Goods Act,1930 and the respective rights and
Unit 3 obligations created under
Partnership Laws these.
Unit 4
The Negotiable Instruments Act 1881 1.1.2 To apply basic legal
Unit 5 knowledge to business
Consumers Protection Act, 1986 transactions.

1.1.3 To gain a clear understanding


THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

of the legal environment of


business.
1.1.4 To Communicate effectively
using standard business and legal
terminology
PAPER COURSE OUTCOME (CO)
CC1.2 Chg CC 1.2 Chg
Principles of Management
Unit 1 1.2.1 Students will have an over-all
Introduction impression about various
Units 2 concepts and the different
Planning schools of management
Unit 3
Organizing 1.2.2 Students will have a detailed
Unit 4 introduction to the concepts
Directing and Staffing of planning, organizing,
Unit 5 directing & staffing
Motivation, Co-ordination and Control
1.2.3 Students will be able to
conceptualize the concepts of
motivation, control & co-
ordination
PAPER COURSE OUTCOME (CO)
CC 1.1 Ch CC1.1 Ch
Financial Accounting - I 1.1.1 Students will have an overall
Unit 1 impression about Accounting
Introduction 1.1.2 Students will be able to learn
Units 2 about the preparation of
Concept of determination of business income Balance Sheet
Unit 3 1.1.3 Students will be able to
Introduction to Accounting Standard & Accounting Theory understand about accounting
Unit 4 concept and conventions
Final accounts of Trading Concern
Unit 5
Financial Statements from incomplete records and of NPO
Unit 6
Accounting for special sales transaction, Sectional and self -
balancing ledger Insurance claim for loss of stock and for loss
of profit
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

SEMESTER- II

PAPER COURSE OUTCOME (CO)


GE2.1Chg (A)
SEMESTER- II
GE2.1Chg (A) 2.1.1 Students will gather
E-Commerce knowledge about the
Unit 1 emergence of the digital
Introduction economy and its governing
Units 2 characteristics
E-CRM & SCM 2.1.2 Students will Understand the
Unit 3 ways in which ecommerce is
Digital Payment conducted in the virtual space
Unit 4 2.1.3 Students will become
ERP proficient in conducting and
Unit 5 facilitating economic
Trends in E-commerce transactions in the digital
space
2.1.4 Students will understand the
features of websites and the
tools used to build an E-
commerce website

PAPER COURSE OUTCOME (CO)


GE 2.1Chg (B) GE 2.1 chg (B)
Business Communication 2.1.1 Students will understand the
Unit 1 concepts, elements & barriers
Introduction to communication
Units 2
Types of Communication 2.1.2 Students will learn the types
Unit 3 & tools of communication
Tools of communication
Unit 4
Drafting 2.1.3 Students will master the
skills of drafting letters,
notices, agenda, minutes etc.
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

PAPER COURSE OUTCOME (CO)


CC 2.1Chg CC 2.1Chg
Company Law 2.1.1 Students will acquire
Unit 1 functional knowledge about
Introduction to Company the laws governing the world
Units 2 of trade, industry and
Formation of Company Commerce.
Unit 3 2.1.2 Students will understand
Company Administration about the legal framework
Unit 4 within which commercial
Share Capital & Debenture activities must be restricted,
Unit 5 the protection such laws
Corporate Meetings provide and the penalties that
have to be borne in case of
their breach
2.1.3 Students will understand the
legal principles and the
fountainheads from which the
specific commercial laws
have evolved and become
well versed about their
general applicability.
PAPER COURSE OUTCOME (CO)
CC 2.2 Chg(A) CC 2.2 Chg(A)
Marketing Management 2.2.1 Students will learn the basic
Unit 1 concepts and the principles
Introduction to Company governing the art and science
Units 2 of marketing
Consumer Behavior & Market Segmentation management
Unit 3
Product 2.2.2 Students will develop the skill
Unit 4 sets required for converting
Pricing, Distribution Channels and Physical Distribution actualizing a sale
Unit 5 2.2.3 Acquire practical knowledge
Promotion and Recent developments in marketing about marketing and getting a
domain view of the process
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

PAPER COURSE OUTCOME (CO)


CC 2.2 Chg(B) CC 2.2 Chg(B)
Human Resource Management 2.2.1 Students will understand the
Unit 1 dynamics of human relations
Nature & Scope especially in the work place
Units 2 2.2.2 Students will acquire
Human Resource Planning adequate knowledge about the
Unit 3 legal and procedural inputs
Recruitment & Selection required to manage humans as
Unit 4 valuable resource in the
Training & Development entity.
Unit 5 2.2.3 Students will be equipped
Job Evaluation and Performance Appraisal with practical knowledge to
maintain good inter-personal
and enterprise wide
relationships so as to channel
all energies towards the
common goals

PAPER COURSE OUTCOME (CO)


CC 2.1 Ch CC 2.1 Ch
Cost and Management Accounting - I
Unit 1 2.1.1 Students will gather
Introduction knowledge about the
Units 2 importance and efficacies of
Material Cost costing as a prime mover in
Unit 3 the world of trade, commerce
Employee Cost and Incentive and industry
Systems 2.1.2 Students will understand how
Unit 4 various cost inputs are
Overhead and Cost Statement factored in, calculated and
Unit 5 realized in the production
Cost Book process, down to the final
Keeping pricing
Unit 6 2.1.3 Students will acquire
Costing Methods workable knowledge about
the calculation of costs and
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

thereby maximize the stated


outcomes for which the
particular enterprise is run
SEMESTER- III

PAPER COURSE OUTCOME (CO)


SE 3.1Chg (A)
SEMESTER- III
SE 3.1Chg (A) 3.1.1 Students will develop an overall
Information Technology & Its Application in Business impression regarding various
(Theory) concepts related to Information
Unit 1 Technology, their implementation
Information Technology and Business and usage.
Unit 2
Data Organisation and Database Management System 3.1.2 Students will gain extensive
Unit 3 knowledge about networking, threats,
Internet and its Application e-security and related legal
Unit 4 regulations applicable.
Security and Encryption
Unit 5
IT Act, 2000 and Cyber Crime

PAPER COURSE OUTCOME (CO)


SE 3.1Chg (B)
SE 3.1Chg (B)
Information Technology & Its Application in Business 3.1.1 Students will get working
(Practical) knowledge about Information
Unit 1 Technology – the different facets of
Word Processing IT that are ushering in a tectonic shift
Unit 2 in the world and the ways they are
Preparing Presentations impacting businesses.
Unit 3
Spreadsheet and its Business Application 3.1.2 Students will be well versed
Unit 4 with the different technological
Database Management System advancements that are now finding
Unit 5 place in the commercial environment
Website Designing and will acquire the ability to use
them for enhancing the overall
effectiveness of the enterprise.
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

PAPER COURSE OUTCOME (CO)


GE 3.3 Chg (A) GE 3.3 Chg (A)
Business Mathematics 3.3.1 Students will be able to state
Unit 1 possible number of arrangements and
Permutation and Combination selection of things under different
Unit 2 condition.
Set Theory
Unit 3 3.3.2 Students will be able to solve
Binomial Theorem numerical problem related to set
Unit 4 theory using venn diagram.
Logarithm
Unit 5 3.3.3 Students will be able to
Compound Interest and Annuities generalize the binomial theorem for
any integral power in the expansion.

3.3.4 Students will be able to convert


exponent to logarithm and vice
versa.

3.3.5 Student will be able to calculate


amount, interest and time period
related problem on annuities and
compound interest.

PAPER COURSE OUTCOME (CO)


GE 3.3 Chg (B) GE 3.3 Chg (B)
Statistics 3.3.1 Students will be able to find
Unit 6 correlation between two variables.
Correlation and Association 3.3.2 Students will be able to solve
Unit 7 different problem related to
Regression Analysis regression.
Unit 8 3.3.3 Students will be able to
Index Number evaluate cost of living index.
Unit 9 3.3.4 Students will be able to plan an
Time Series Analysis investigation and display time series
Unit 10 distribution.
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

Probability 3.3.5 Students will be able to apply


key concept of probability and
conditional probability.

PAPER COURSE OUTCOME (CO)


CC 3.1 Ch CC 3.1 Ch
Financial Accounting - II 3.1.1 Students will be well
Unit 1 versed with the different
Partnership Accounts I laws governing
Unit 2 partnerships in relation to
Partnership Accounts II their accounting needs
Unit 3 3.1.2 Students will be able to
Branch Accounting prepare branch accounts
Unit 4 and to understand the
Hire Purchase and Instalment Payment System expansion lead to the
Unit 5 concept of development
Departmental Accounts of branch
Unit 6 3.1.3 Students will be
Investment Accounts conversant with the both
Unit 7 Hire purchase and
Business Acquisition and Conversion of partnership into limited instalment payment
company system.
3.1.4 Students will be able to
understand the
departmental Trading
Profit & Loss Account
and Balance sheet in
present competitive
business environment.
3.1.5 Students will be able to
understand the accounting
for investments, governed
by the provisions set out
in AS-13 ‘Accounting for
Investments’ issued by
ICAI.
3.1.6 Students will gather
knowledge about how
partnership can be
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

converted into limited


company and pre and post
effect of profit.

PAPER COURSE OUTCOME (CO)


CC 3.2 Ch CC 3.2 Ch
Indian Financial System 3.2.1 Students will gather
Unit 1 knowledge on financial
Indian Financial System and its components system and financial markets
Unit 2 in India.
Financial Markets 3.2.2 Knowledge on commercial
Unit 3 bank and other financial
Financial institutions institutions in India
Unit 4 3.2.3 Idea about fundamentals of
Financial Services financial services and players
Unit 5 in financial sectors of SEBI
Investor’s Protection
SEMESTER- IV

PAPER COURSE OUTCOME (CO)


SEMESTER - IV GE 4.1 Chg (A)
GE 4.1 Chg (A) 4.1.1 Students will be able to
Microeconomics - II understand and analyze the
Unit 1 monopoly market structure along
Monopoly with the derivation of market
Unit 2 equilibrium.
Imperfect Competition
Unit 3 4.1.2 In this unit students will be able
Factor Price Determination to understand the features of two
more market structures-
monopolistic competition and
oligopoly which are imperfect in
nature. Here students will also
analyze the oligopoly market with
the help of Sweezy’s Kinky
Demand Curve Model.

4.1.3 Students will be able to analyze


how factors are determined using
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

various theories related to rent,


wage, interest and profit.

PAPER COURSE OUTCOME (CO)


GE 4.1 Chg (B) GE 4.1 Chg (B)
Indian Economy 4.1.1 Students will be able to
Unit 1 understand various concepts
Basic Issues in Economic Development and measures related to
Unit 2 development and
Basic Features of Indian Economy underdevelopment. They will
Unit 3 also learn about various
Sectoral Trends and Issues aspects of National Income.
Unit 4 4.1.2 Here students will be able to
Social Issues in Indian Economy analyse the sectoral
distribution of National
Income and Occupational
Structure along with its
change during post-reform
period and issues related to
service-led growth.
4.1.3 Students will be able to
analyse sector-wise trend,
problems and reforms related
to major sectors- agriculture,
industry, service and external
sectors.
4.1.4 Students will be able to
understand problem of
poverty and the measures
related to alleviation of
poverty. They will also learn
about the problems of
unemployment and remedial
measures

PAPER COURSE OUTCOME (CO)


THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

CC 4.1 Chg (A) CC 4.1 Chg (A)


Entrepreneurship Development 4.1.1 Students will learn about the
Unit 1 role of different financial
Introduction institutions in the economy.
Unit 2 4.1.2 Students will be able to
Public and private systems comprehend the role of family
Unit 3 business in India.
Sources of business ideas and tests feasibility 4.1.3 Students will be able to write
Unit 4 business proposals/ plans.
Mobilizing resources 4.1.4 Students will be able to
identify resources for start-
ups.
4.1.5 Students will be able to
understand different financial
aspects in the current
scenario.
4.1.6 Students will be able to
comprehend and appreciate
the spirit of entrepreneurship

PAPER COURSE OUTCOME (CO)


CC 4.1 Chg (B) CC 4.1 Chg (B)
Business Ethics 4.1.1 Students will understand the
importance of ethical conduct in
Unit 1 business
Business ethics
Unit 2 4.1.2 Students will acquire skills
Principles of Business ethics which will help them to recognize
Unit 3 and resolve ethical issues in business
Ethics in Management
Unit 4 4.1.3 The ethical dimension of
Corporate Culture decision making will reflect on them
Unit 5 in workplace.
Ethics & Corporate Governance
4.1.4 Students will be able to identify
key organizational tools, policies,
systems, and laws that apply to
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

managing ethical conduct specifically


in the business environment.

4.1.5 Students will be able to


prioritize personal and organizational
values to make ethical decisions.

PAPER COURSE OUTCOME (CO)


CC 4.1 Ch
Taxation – I
CC4.1 Ch
Unit 1
4.1.1 Students will be imparted
Basic Concepts and Definitions under IT Act
with basic knowledge
Unit 2
about relevant taxation
Heads of Income and Provisions governing Heads of Income
terminologies
Unit 3
4.1.2 Students will master
Heads of Income and Provisions governing Heads of Income
application of analytical skills
Unit 4
in computation of various
Income of other Persons included in Assessee’s Total Income,
heads of income &
Set-off and carry forward of losses, Deductions
ascertainment of taxable
income with reference to
pertinent taxation provisions.
4.1.3 Students will be imparted
practical knowledge
related to application of
various aspects of direct
taxation.

PAPER COURSE OUTCOME (CO)


CC 4.2 Ch CC 4.2 Ch
Cost and Management Accounting - II
Unit 1 4.2.1 Conversant with the joint
Joint Product & By product production process, the
Activity Based Costing allocation of joint product
Unit 2 costs according to the
Budget ad Budgetary Control benefits-received approaches
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

and the relevant market value


Unit 3 approaches, the methods of
Standard Costing accounting for by-products
Unit 4 and the ascertainment of cost
CVP Analysis, Marginal Costing after separation.
Unit 5 Short-term Decision making
4.2.2 The students will be able to
distinguish between
traditional overhead rates and
activity based overhead rates
and also, they will be able to
recognize the suitable
allocation treatment.

4.2.3 Evaluation of adverse and


favorable variations

4.2.4 Managerial decision making


like preparation of different
types of budget, application
limiting factor, make or buy
through marginal costing
technique.

SEMESTER- V

PAPER COURSE OUTCOME (CO)


CC 5.1Chg COURSE OUTCOME (CO)

Auditing and Assurance CC 5.1Chg

Unit 1 CC5.1.chg1 Students will come to know why an independent


Concept, Need and Purpose examination of financial books of accounts is essential.
Of Audit
CC5.1.chg2 Students will come to know about the various
Unit 2 procedures & techniques that are to be followed to conduct an
Audit Procedures and audit.
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

Techniques

Unit 3 CC5.1.chg3 Students will understand about the risks which may still
Audit Risk and Internal remain even after detailed checking and how to consider the same
Control System while auditing.

Unit 4 CC5.1.chg4 Students will come to know how the findings have to be
Vouching, Verification and reported in the form of Audit Report and how to provide Audit
Valuation Certificates.

Unit 5 CC5.1.chg5 Students will know about the different kinds of Audit
that can be done & its importance.
Company Audit

Unit 6
Audit Report and Certificate

Unit 7
Other Thrust Areas

PAPER COURSE OUTCOME (CO)

CC 5.2 Ch

TAXATION II CC 5.2 Ch

Unit 1 CC5.2.ch1 Students will master application of


analytical skills in ascertainment of
Computation of Total Income and Tax Payable taxable income and computation of tax
Unit 2 liability.

Tax Management CC5.2.ch2 Students will be imparted with


basic and practical knowledge about the
Unit 3 provisions for filing and assessment of
return. Basic knowledge about total tax,
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

Basic Concepts of Indirect Tax and Overview of GST interest and fee payable under IT Act
would also be imparted.
Unit 4
CC5.2.ch3 Students will be imparted with
Taxable Event, Supply – Concept, Time, basic knowledge about relevant
Value and Place, Charge of GST terminologies under current indirect tax
Unit 5 regime.

Input and Output Tax Computation, CC5.2.ch4 Students will be imparted with
basic knowledge and application of
Input Tax Credit (ITC) and Composition Scheme relevant terminologies under GST law.
under GST
CC5.2.ch5 Students will master application of
Unit 6 analytical skills in computation of Input
and Output Tax and application of Input
Customs
tax credit mechanism. The basic
knowledge about Composition Scheme
would also be imparted.

CC5.2.ch6 Students will be imparted basic and


practical knowledge about the pertinent
taxation provisions with regards to
Customs.

PAPER COURSE OUTCOME (CO)


DSE 5.1 A1 DSE 5.1 A1
MACTROECONOMICS
Unit 1 5.1A1.1 Students will understand the
Introduction basic concepts of macroeconomics
Units 2 with particular emphasis on the
National Income Accounting various concepts of national income
Unit 3 accounting along with their
Determination of equilibrium Level of National Income measurement method.
Unit 4 5.1A1.2 Students will learn to
Commodity Market & Money Market equilibrium determine the equilibrium output and
Unit 5 income by using the concepts of
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

Money, Inflation anD unemployment consumption, investment and saving


and analyze the same in money
market and commodity market under
monetary as well as fiscal policies.
5.1A1.3 Students will study the
various functions of money along
with various theories associated with
demand for money and supply of
money and concepts and impact of
inflation on the economy and
unemployment

PAPER COURSE OUTCOME

DSE 5.1 A2 DSE 5.1 A2


Advanced Business Mathematics

5.1 A2.1 Students will be able to understand


about the domain and Range. They are able to
Unit 1 understand the dependence of one quantity over
Functions, Limits and Continuity the other, that is, the relationship between ‘x’
and f(x). They learn to analyze the graph and
ultimately, it makes them prepare for the other
topics. For understanding Calculus, the students
need to understand this topic. Students learn to
find the limits and continuity of various functions
like exponential, logarithmic, sine, cosine, etc.

5.1.A2.2 The students learn about differentiating


Unit 2 by the first principle and by the formulas. They
learn about as why and where differentiation is
Differentiation & Integration
used in real life. Integration helps the students to
find out the area under a curve, volume. Students
learn to integrate the different functions with the
help of the formulae. They can understand that
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

integration is the inverse of differentiation.

Unit 3 5.1.A2.3 Students will be able to apply the


practical application of Derivatives. They
Application of Derivative understand the concept of maxima and minima.
They can find out the profit and loss in business.

UNIT 4 5.1.A2.4 Students learn about the various


properties of Determinants. They understand the
Determinants method of finding out the Determinant with
expanding and without expanding too.
UNIT 5
5.1.A2.5 students learn about the types of
Matrix
matrices, arithmetic operations like addition,
subtraction, multiplication, scalar multiplication.
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

PAPER COURSE OUTCOME (CO)

DSE 5.2 A
CORPORATE ACCOUNTING DSE 5.2 A
Unit 1
Company- Introduction and Accounting for Shares and DSE 5.2 A.1. Students will be
Debentures well versed with issue and
Unit 2 forfeiture of shares and
Buy back and Redemption of preference shares debentures.
Students will be well versed
Unit 3 provisions of buy back and
Company Final Accounts redemption of shares.

Unit 4 DSE 5.2 A.2. Students will be


Redemption of Debentures well versed with preparation of
company final accounts,
Unit 5 statement of profit and loss and
Valuation balance sheet.

Unit 6 DSE 5.2 A.3 Students will be


Company merger and reconstruction well versed with provisions of
redemption of debentures.

DSE 5.2 A.4. Students will be


well versed with different
methods of valuation of shares
and goodwill.

DSE 5.2 A.5. Students will be


well versed with provisions of
amalgamation in the nature of
merger and purchase and learn
about internal reconstruction.
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

PAPER COURSE OUTCOME (CO)


DSE 5.1 M 1 DSE 5.1 M 1
Consumer Behaviour
Unit 1 5.1M1.1 To be able to identify the
Consumer Behaviour major influences in consumer
Units 2
behaviour
Determinants of Consumer Behaviour
Unit 3 5.2M1.2 To distinguish between
Consumer Decision-making process different consumer behaviour
Unit 4 influences and their relationships
Consumer Behaviour & Society 5.2M1.3 To establish the relevance of
Unit 5 consumer behaviour theories and
Consumer Behaviour and Marketing Research concepts to marketing decisions
5.2M1.4 To recognise social and
ethical implications of marketing
actions on consumer behaviour

PAPER COURSE OUTCOME (CO)


DSE 5.1 M 2 DSE 5.1 M 2
Sales Management
Unit 1 5.1M2.1 To be able to identify the
Sales Organisation key factors in establishing and
Units 2
maintaining high morale in the sales
Designing the Sales Force
Unit 3 force.
Managing the Sales Force 5.1M2.2 To develop an effective
Unit 4 sales compensation plan.
Personal Selling and Salesmanship 5.1M2.3. To be capable to evaluate
Unit 5 the performance of a salesperson.
Marketing Channels and Selection 5.1M2.4 Students will be able to
evaluate sales and sales management
strategies in relation to current legal
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

and ethical standards of practice.

PAPER COURSE OUTCOME (CO)


DSE 5.2 M 1 DSE 5.1 M2
Product & Pricing Management
Unit 1 5.1M2.1 Students will understand the
Introduction to Product Management product marketing decisions based on
Units 2
product life cycle and product
Marketing Environment and Market Segmentation
Unit 3 portfolio structure
New Product Development 5.1M2.2 Students will have an
Unit 4 overall impression of importance of
Packaging and Branding understanding how demographic,
Unit 5 cultural and institutional factors
Pricing Management shape the global marketing
environment
5.1M2.3. Students will be able to
explain the primary factors to
consider in pricing
5.1M2.4. Students will be competent
to analyze elements of a brand and
explain how the brand-building
process contributes to success of
products or services
5.1M2.5 Students will be able to
identify the price affects the value of
an organization's products or
services.

PAPER COURSE OUTCOME (CO)


DSE 5.2 M 2 DSE 5.2 M2
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

Marketing Communication
Unit 1 5.2M2.1 Students will understand the
Introduction to Product Management product marketing decisions based on
Units 2
product life cycle and product
Marketing Environment and Market Segmentation
Unit 3 portfolio structure
New Product Development 5.2M2.2 Students will have an
Unit 4 overall impression of importance of
Packaging and Branding understanding how demographic,
Unit 5 cultural and institutional factors
Pricing Management shape the global marketing
environment
5.2M2.3. Students will be able to
explain the primary factors to
consider in pricing
5.2M2.4. Students will be competent
to analyze elements of a brand and
explain how the brand-building
process contributes to success of
products or services
5.2M2.5 Students will be able to
identify the price affects the value of
an organization's products or
services.

PAPER COURSE OUTCOME (CO)


DSE 5.1 T DSE 5.1 T
Public Finance & Taxation
Unit 1 DSE 5.1T.1 To have conceptual
Origin and Development of Public Finance clarity of public expenditure and
Units 2
revenue theories.
Taxation and Government Revenue
Unit 3 DSE 5.1 T.2 To apply the principle
Government Expenditure of optimal taxation in analysing
Unit 4 various governments tax
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

Impact of Taxation and Public Expenditure policies.


Unit 5 DSE 5.1 T.3 To comprehend the role
Public Debt of administrative, political, and
Unit 6
economic constraints in public
Development of Federal Finance in India
Unit 7 finance reforms.
Central Finances in India DSE5.1T.4 To Link strategy
Unit 8 development, strategy execution, and
State Finances budgeting
Unit 9 processes in public sector
Fiscal reforms in India organizations.
Units 10
Issue of Public debt in India- Internal and External

PAPER COURSE OUTCOME (CO)


DSE 5.2 T DSE 5.2 T
Direct Law and Practice 5.2T.1. Students will master
Unit 1 application of analytical skills in
Residential Status, Incidence of Tax, Income which do not form computation of various heads of
part of Total Income income & ascertainment of taxable
Units 2 income with reference to pertinent
Heads of income and provisions governing heads of income taxation provisions.
Unit 3 5.2T.2. Students will master
Income of other persons included in Assessee’s Total Income application of analytical skills in
and Deduction from GTI computation of various heads of
Unit 4 income & ascertainment of taxable
Relief u/s 89, Double Taxation Relief, Business Restructuring income with reference to pertinent
Unit 5 taxation provisions.
Computation of Total Income and Tax payable 5.2T.3. Students will be able to
understand the various benefits/
deductions under Chap VI-A of the
Income tax act, 1961 which are to be
reduced from the gross total income
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

of the assessee.
5.2T.4. Students will be able to
compute the taxable income of
different assesses.

PAPER COURSE OUTCOME (CO)


DSE 5.1 eB DSE 5.1 eB
Fundamentals of computer
Unit 1 DSE 5.1eB.1 Students will
Computer Basics Understand the concept of input and
Units 2
output devices of Computers and
CPU organization and architecture
Unit 3 how it works and recognize the basic
Memory organization terminology used in computer
Unit 4 programming.
Input and Output devices DSE 5.1eB.2Students will be able to
Unit 5 explain how computers are
Operating system networked, and the protocols that
Unit 6
Problem solving Tools govern internet and application
Unit 7 communication
Data Communication and Computer network DSE 5.1eB.3 Students will be well
Unit 8 versed with multimedia essentials
Multimedia essentials and its application

PAPER COURSE OUTCOME (CO)


THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

DSE 5.2 eB DSE 5.2 eB1


Database Management System & System Analysis and
Design
DSE 5.2 eB1
Database Management System

Unit 1
Introduction to DBMS DSE 5.1eB1.1 Students will be able
Units 2 to describe the fundamental elements
Data models of relational database management
Unit 3 systems
Database Languages
Unit 4 DSE 5.1 eB1.2 To make the students
SQL – An overview familiar, with the concepts of DBMS,
Unit 5 and System Development
Database design DSE 5.1 eB1.3 Familiar with basic
Unit 6 database storage structures and
Database Normalisation access techniques: file and page
Unit 7
organizations, indexing methods
Indexing

PAPER COURSE OUTCOME (CO)


DSE 5.2 eB DSE 5.2 eB2
Database Management System & System Analysis and
Design
DSE 5.2 eB2
System Analysis and Design

Unit 1
Overview of system analysis and design DSE 5.2 eB2.1 Students will be able
Units 2 to describe principles, concepts and
Phases in system development practice of System Analysis and
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

Unit 3 Design process


Information requirement analysis DSE 5.2eB2.2 Students will be
Unit 4 equipped to explain the processes of
System Design
constructing the different types of
Unit 5
Testing information systems
DSE 5.2eB2.3 Students will be able
to apply object-oriented concepts to
capture a business requirement.
DSE 5.2eB2.4 Students will be able
to Design and Develop of
Information Systems in real world
business environment

Semester VI
PAPER COURSE OUTCOME (CO)
AECC 6.1 Chg AECC 6.1 Chg
Environmental Studies AECC6.1 Chg.1 Students will get an
overall impression about the
environmental challenges

AECC6.1.Chg.2 Students will be


able to identify causes behind
environmental hazards

AECC6.1.Chg.3 Students will be


able to identify possible solution for
few environmental challenges

AECC6.1.Chg.4 Students will be


able to shortlist preventive measures
for various environmental challenges

PAPER COURSE OUTCOME (CO)


THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

SEC 6.1 Chg SEC 6.1 Chg


Computerized Accounting System and E-Filing of SEC6.1 Chg.1 Students will gain in-
Tax return depth knowledge of the accounting
Unit 1 software applications, word
Computerized Accounting Package processing, and spreadsheet.
Units 2
Designing computerized accounting system SEC6.1.Chg.2 students will be able
Unit 3 to establish company records,
E-filing of tax return maintain daily transactions using the
Units 4 general ledger, accounts payable,
Project work based on the above-mentioned topic accounts receivable, inventory,
account reconciliation and payroll
and create financial statements.

SEC6.1.Chg.3 Students will be able


to equipped with Indian Taxation
System and enhance their skills in the
field of Taxation and online filing of
tax return
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

PAPER COURSE OUTCOME (CO)


CC 6.1 Ch CC 6.1 Ch1
Project Work (Written)
CC 6.1 Ch1 CC6.1.ch1.1 Instill among the
PROJECT REPORT students the basic knowledge and
spirit of entrepreneurship.

CC6.1.ch1.2 Students will be


encouraged to undertake independent
research projects which can add
value to society
CC6.1.ch1.3 To give a thorough
understanding of different financial
aspects in the current scenario

PAPER COURSE OUTCOME (CO)


CC 6.1 Ch CC 6.1 Ch2
Project Work (Viva-Voce) CC6.1.ch2.1 Develop oral
CC 6.1 Ch2 communication skills of the students.
VIVA-VOCE
CC6.1.ch1.2 Encourage students to
understand the practical aspects of
trade industry and commerce.
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

PAPER COURSE OUTCOME (CO)


DSE 6.1A DSE 6.1A
Financial Reporting and Financial Statement 6.1A.1 The students will be able to
Analysis identify and understand different
Unit 1 tools like Ratio analysis, comparative
Holding Company and common size income statement
Units 2 and balance sheet and cash flow
Accounting Standards statement
Unit 3 6.1A.2The students will understand
Fund Flow Statement the accounting concepts and
Units 4 conventions.
Cash Flow Statement 6.1A.3The students will be able to
Unit 5 know about the issues of ethics
Introduction to Financial Statements Analysis sustaining true financial reporting of
Units 6 company assets, liabilities and profits
Accounting Ratios for FSA

PAPER COURSE OUTCOME (CO)


DSE 6.2A DSE 6.2A
Financial Management 6.2A.1 Developing basic knowledge
Unit 1 of the students about the elementary
Introduction & Basic Concepts concepts of finance, role and
Units 2 techniques of financial management
Sources of Finance and Cost of capital with an insight into various decisions
Unit 3 of the management.
Leverage and capital structure theories 6.2A.2 1Understanding the role and
Units 4 responsibilities of the financial
Working Capital Management (1) manager and corporate financial
Unit 5 activities.
Working Capital Management (2) 6.2A.3 Developing concepts relating
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

Units 6 to management of finance,


Capital Expenditure Decisions (1) processing of financial information
Units 7 for the management decision-making
Capital Expenditure Decisions (2) in key areas like working capital
Units 8 management, capital budgeting
Dividend Decisions decisions, dividend policy etc.

PAPER COURSE OUTCOME (CO)

DSE6.1 M DSE6.1M1

RETAIL MANAGEMENT AND


MARKETING OF SERVICES

DSE6.1 M1

Units 1
6.2.1 Introduction to retailing 6.1M1.1 Students will get the relevant concept of
Units 2 retailing, along with its importance and function.
Retailing in India 6.1M1.2 Students will understand the factors
Units 3 determining growth of retailing in India, its impact
Retail Formats on Indian economy, as well as the key drivers o=of
the Indian Retails Industry
Units 4
Pricing in Retail 6.1M1.3 The students will gain awareness
Units 5 regarding types of retailing in India, as well as the
Promotion in Retail product and location factors of retail format
6.1M1.4 Students will gather knowledge regarding
price factors of retail format and the approaches to
product pricing. They will also understand the
factors that influence Retail Pricing.

6.1M1.5 Student will understand the basic


concepts of Promotional mix and Strategy
development relevant to retailing. Also, the will get
grasp the meaning and importance of Customer
Relationship Management
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

PAPER COURSE OUTCOME (CO)

DSE6.1 M DSE6.1M2

RETAIL MANAGEMENT AND


MARKETING OF SERVICES

DSE6.1 M2

MARKETING OF SERVICES
6.1M2.1 Students will get the basic concept of
Units 1 services along with its function and characteristics.
Introduction to Services Marketing & They will also get an understanding of the impact
Services and Economy of a Country of service marketing in the economy of a country.

Units 2 6.1M2.2 Students will be versed with the 7Ps of


Issues in Marketing of Services services marketing and how each one is dealt with
in the context of services marketing.
Units 3 6.1M2.3 The students will be introduced to
Service Marketing Management relationship marketing, components of service
communication mix and communication strategies.
Units 4
Consumer Behaviour and Service 6.1M2.4 Students will understand the decision
making process adopted by a consumer and the
Units 5 ethical issues that comes along with this decision
Service Marketing in Non-Profit and making.
Profit Organisations

6.1M2.5 Students will learn about the dynamics of


various industries pertaining to Travel & Tourism,
Financial services, IT Services, Media Services,
Health Care Services and Educational Services.
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

PAPER COURSE OUTCOME (CO)

DSE 6.1 T DSE 6.1 T

INDIRECT TAX : LAWS AND PRACTICES 6.1T.1 Students will be imparted basic
knowledge about relevant
Unit1 terminologies and tax structure in
Basic Concepts and Central Excise
Unit2 Indirect Tax Regime in India. They
Customs would also master application of
Unit 3 analytical skills in ascertainment of
GST excise duty payable.

6.1T.2 Students will master application of


analytical skills in ascertainment of
custom duty payable with reference
to pertinent taxation provisions.

6.1T.3 Students will be imparted with basic


knowledge and application of
relevant terminologies under GST
Law. Students will also master
application of analytical skills in
determination of taxable event,
supply – time, value and place, levy
of GST and computation of Input and
Output Tax and application of Input
tax credit mechanism. The practical
knowledge about Composition
Scheme would also be imparted.
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

PAPER COURSE OUTCOME (CO)


DSE 6.2T 6.2T
Tax Procedure and Planning 6.2T.1 Students will gather
Module 1 : TAX PROCEDURE knowledge on assessment of income.
Unit 1
Return of Income and Assessment 6.2T.2. Knowledge relating to
Units 2 interest, fees, penalties and
Advance Tax, Interest & Fees, Advance Ruling for Non- prosecution by Income Tax
Resident Authorities.
Unit 3
TDS, Refund of Excess Payment 6.2T.3. Idea about fundamentals of
Unit 4 tax planning under different
Penalties & Prosecutions, Appeals & Revisions, Income Tax situations.
Authorities
6.2T.4 Basic concepts of Transfer
Module 2 TAX PLANNING Pricing, Arms Length Pricing and
Unit 1 relief from double taxation of
Basic Concepts income.
Unit 2
Tax Planning I
Unit 3
Tax Planning II
Unit 4
Tax Planning relating to Employee’s compensation, Transfer
Pricing and APA, Relief from Double Taxation
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

PAPER COURSE OUTCOME (CO)

DSE 6.1 e-B DSE 6.1 e-B1

Internet & WWW and Functional e-


Business System

Module I

DSE 6.1 e-B1

Internet & World Wide Web

Unit 1
6.1eB1.1 Students will be able to demonstrate
Working of the Internet with TCP/IP how the Internet works and what are the
different layers of TCP/IP and how a message
Unit 2 is transmitted from sender to receiver using
Internet Concepts various internet protocols. This will help them
to establish working structure of internet in the
Unit 3 organisation.

Intranet and Extranet 6.1eB1.2 Students will be well versed with the
different technological advancements taking
Unit 4
place in our day to day life. They will be able
Internet Security to use E-commerce incorporate it in their
business with various available tools.

6.1eB1.3 Students will identify how businesses


can use intranets and extranets to manage
information in their organisation.

6.1eB1.4 Students will be able to understand


security related issues and will be able to
identify some of the factors driving the need
for network security.
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

PAPER COURSE OUTCOME (CO)

Module II

DSE 6.1 e-B2 DSE 6.1 e-B2

Functional E-Business System

Unit 1 6.1eB2.1 Students will demonstrate working of


E-commerce with reference to direct
Applications of E-Business marketing. This will also help to determine the
Unit 2 effectiveness of market research with context
of a business unit.
E-Strategy
6.1eB2.2 Students will be able to use the
Unit 3 concepts of strategic management and its
nature in competitive and institutional
Customer effective Web Design
landscape.
Unit4
6.1eB2.3 Students will be able to design their
Electronic Payment System own business web sites with various available
tools and increase the working boundary of
Unit 5 their business unit.
E-business marketing concepts 6.1eB2.4 Students will be able to use various
E-payment modes available. They will be able
Unit 6
to do online fund transfer and use it to conduct
E-Commerce and Online Service Industries their E-commerce business effectively and
efficiently.
Unit 7
6.1eB2.5 Students will be able to do branding
Mobile Commerce of products and identify various marketing
strategies required to run their business
successfully.
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

6.1eB2.6 Students will be able to establish


their own online business and provide services
to the customers.

6.1eB2.7 Students will be able to use their


mobiles for business and use it to increase their
business profits. They will be able to create
their own apps.

PAPER COURSE OUTCOME (CO)

DSE 6.2 e-B

COMPUTER APPLICATION DSE 6.2 e-B1


(Practical)

Module I

DSE 6.2 e-B1

COMPUTER APPLICATION
(Practical)

Unit 1
DSE6.2eB1.1 Students will get working
C++ knowledge about object oriented langauge –
the different facets of programming langauge
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

are ushering in a tectonic shift in the world


and the ways they are impacting businesses.
Unit 2

Use of Accounting software package – ACE,


TALLY DSE6.2eB1.2 Students will be well versed
with the different technological
advancements that are now finding place in
the commercial environment and will
acquire the ability to use them for enhancing
the overall effectiveness of the enterprise.

PAPER COURSE OUTCOME (CO)

DSE 6.2 e-B

E-BUSINESS APPLICATION DSE 6.2 e-B2


(Practical)

Module II

DSE 6.2 e-B2

E-BUSINESS APPLICATION
(Practical))
Unit 1

HTML & DHTML


THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

DSE6.2eB2.1 Students will gain extensive


knowledge about website designing.
Unit 2

JAVA
DSE6.2eB2.2 Students will get working
knowledge about object oriented language –
the different facets of programming language
are ushering in a tectonic shift in the world
and the ways they are impacting businesses.

B.Com(H) PO CO Mapping 2019-2020

Semester - I PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10

CO AECC(A)1.1.1 ✓ ✓
CO AECC(A)1.1.2 ✓ ✓ ✓ ✓ ✓ ✓
CO AECC(A)1.1.3 ✓ ✓ ✓ ✓ ✓ ✓
CO AECC(A)1.1.4 ✓ ✓ ✓ ✓
CO AECC(B)1.1.1 ✓ ✓ ✓ ✓ ✓
CO AECC(B)1.1.2 ✓ ✓ ✓ ✓ ✓
CO AECC(B)1.1.3 ✓ ✓ ✓ ✓
CO AECC(B)1.1.4 ✓ ✓ ✓ ✓
CO GE 1.1 Chg(A) 1 ✓ ✓ ✓
CO GE 1.1 Chg(A) 2 ✓ ✓ ✓
CO GE 1.1 Chg(A) 3 ✓ ✓ ✓
CO GE 1.1 Chg(B) 1 ✓ ✓ ✓
CO GE 1.1 Chg(B) 2 ✓ ✓ ✓
CO GE 1.1 Chg(B) 3 ✓ ✓ ✓
CO GE 1.1 Chg(B) 4 ✓ ✓ ✓
CO GE 1.1 Chg(B) 5 ✓ ✓ ✓ ✓ ✓ ✓
CO CC 1.1 Chg 1 ✓ ✓ ✓
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

CO CC 1.1 Chg 2 ✓ ✓ ✓ ✓ ✓ ✓
CO CC 1.1 Chg 3 ✓ ✓ ✓
CO CC 1.1 Chg 4 ✓ ✓
CO CC 1.2 Chg 1 ✓ ✓ ✓ ✓
CO CC 1.2 Chg 2 ✓ ✓ ✓ ✓
CO CC 1.2 Chg 3 ✓ ✓ ✓ ✓ ✓ ✓
CO CC 1.1 Ch 1 ✓ ✓ ✓ ✓ ✓
CO CC 1.1 Ch 2 ✓ ✓ ✓ ✓ ✓
CO CC 1.1 Ch 3 ✓ ✓ ✓ ✓
Semester - II PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10
CO GE 2.1 Chg(A) 1 ✓ ✓ ✓ ✓ ✓ ✓
CO GE 2.1 Chg(A) 2 ✓ ✓ ✓
CO GE 2.1 Chg(A) 3 ✓ ✓ ✓ ✓ ✓
CO GE 2.1 Chg(A) 4 ✓ ✓ ✓ ✓ ✓ ✓
CO GE 2.1 Chg(B) 1 ✓ ✓ ✓ ✓ ✓
CO GE 2.1 Chg(B) 2 ✓ ✓ ✓ ✓ ✓
CO GE 2.1 Chg(B) 3 ✓ ✓ ✓ ✓ ✓
CO CC 2.1 Chg 1 ✓ ✓ ✓ ✓
CO CC 2.1 Chg 2 ✓ ✓ ✓ ✓
CO CC 2.1 Chg 3 ✓ ✓ ✓ ✓
CO CC 2.2 Chg(A) 1 ✓ ✓ ✓ ✓
CO CC 2.2 Chg(A) 2 ✓
CO CC 2.2 Chg(A) 3 ✓ ✓ ✓ ✓ ✓
CO CC 2.2 Chg(B) 1 ✓ ✓ ✓
CO CC 2.2 Chg(B) 2 ✓ ✓ ✓
CO CC 2.2 Chg(B) 3 ✓ ✓ ✓
CO CC 2.1 Ch 1 ✓ ✓ ✓ ✓
CO CC 2.1 Ch 2 ✓ ✓ ✓
CO CC 2.1 Ch 3 ✓ ✓ ✓ ✓ ✓ ✓
Semester - III PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10
CO SE 3.1 Chg(A) 1 ✓ ✓ ✓
CO SE 3.1 Chg(A) 2 ✓ ✓ ✓ ✓ ✓
CO SE 3.1 Chg(B) 1 ✓ ✓ ✓
CO SE 3.1 Chg(B) 2 ✓ ✓ ✓ ✓ ✓ ✓
CO GE 3.3 Chg (A) 1 ✓ ✓
CO GE 3.3 Chg (A) 2 ✓
CO GE 3.3 Chg (A) 3
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

CO GE 3.3 Chg (A) 4 ✓


CO GE 3.3 Chg (A) 5 ✓ ✓
CO GE 3.3 Chg (B) 1 ✓ ✓ ✓ ✓
CO GE 3.3 Chg (B) 2 ✓ ✓
CO GE 3.3 Chg (B) 3 ✓ ✓
CO GE 3.3 Chg (B) 4 ✓ ✓
CO GE 3.3 Chg (B) 5 ✓ ✓ ✓
CO CC 3.1 Ch 1 ✓ ✓
CO CC 3.1 Ch 2 ✓ ✓
CO CC 3.1 Ch 3 ✓ ✓
CO CC 3.1 Ch 4 ✓ ✓ ✓ ✓
CO CC 3.1 Ch 5 ✓ ✓ ✓
CO CC 3.1 Ch 6 ✓ ✓ ✓ ✓
CO CC 3.2 Ch 1 ✓ ✓ ✓
CO CC 3.2 Ch 2 ✓ ✓ ✓ ✓
CO CC 3.2 Ch 3 ✓ ✓ ✓ ✓ ✓
Semester - IV PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10
CO GE 4.1 Chg(A) 1 ✓ ✓
CO GE 4.1 Chg(A) 2 ✓ ✓
CO GE 4.1 Chg(A) 3 ✓
CO GE 4.1 Chg(B) 1 ✓ ✓ ✓
CO GE 4.1 Chg(B) 2 ✓ ✓ ✓ ✓
CO GE 4.1 Chg(B) 3 ✓ ✓ ✓ ✓
CO GE 4.1 Chg(B) 4 ✓ ✓ ✓ ✓ ✓
CO CC 4.1 Chg(A) 1 ✓ ✓ ✓
CO CC 4.1 Chg(A) 2 ✓ ✓ ✓
CO CC 4.1 Chg(A) 3 ✓ ✓ ✓ ✓ ✓
CO CC 4.1 Chg(A) 4 ✓ ✓ ✓ ✓ ✓
CO CC 4.1 Chg(A) 5 ✓ ✓ ✓ ✓
CO CC 4.1 Chg(A) 6 ✓ ✓ ✓ ✓ ✓
CO CC 4.1 Chg(B) 1 ✓
CO CC 4.1 Chg(B) 2 ✓
CO CC 4.1 Chg(B) 3 ✓
CO CC 4.1 Chg(B) 4 ✓ ✓ ✓ ✓ ✓ ✓
CO CC 4.1 Chg(B) 5 ✓ ✓ ✓
CO CC 4.1 Ch 1 ✓ ✓ ✓ ✓
CO CC 4.1 Ch 2 ✓ ✓ ✓ ✓ ✓ ✓
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

CO CC 4.1 Ch 3 ✓ ✓ ✓ ✓ ✓ ✓ ✓
CO CC 4.2 Ch 1 ✓ ✓ ✓ ✓
CO CC 4.2 Ch 2 ✓ ✓ ✓ ✓ ✓ ✓
CO CC 4.2 Ch 3 ✓ ✓ ✓ ✓ ✓ ✓
CO CC 4.2 Ch 4 ✓ ✓ ✓ ✓ ✓ ✓ ✓
Semester - V PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10

CC 5.1 Chg1 ✓ ✓


CC 5.1 Chg2 ✓ ✓


CC 5.1 Chg3 ✓ ✓


CC 5.1 Chg4 ✓ ✓


CC 5.1 Chg5 ✓ ✓


CC5.2 Ch1 ✓ ✓

CC5.2 Ch1 ✓
✓ ✓

CC5.2 Ch1 ✓
✓ ✓

CC5.2 Ch1 ✓
✓ ✓

CC5.2 Ch1 ✓
✓ ✓

✓ ✓
DSE5.1A1.1 ✓ ✓
DSE5.1A1.2 ✓ ✓
✓ ✓
DSE5.1A1.3 ✓ ✓
✓ ✓

DSE5.1A2.1 ✓ ✓

DSE5.1A2.2 ✓
✓ ✓

DSE5.1A2.3 ✓
✓ ✓

DSE5.1A2.4 ✓
✓ ✓

DSE5.1A2.5 ✓
✓ ✓
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956


DSE5.2A.1 ✓ ✓

DSE5.2A.2 ✓
✓ ✓

DSE5.2A.3 ✓
✓ ✓

DSE5.2A.4 ✓
✓ ✓

DSE5.2A.5 ✓ ✓ ✓

DSE5.1M1.1 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE5.1M1.2 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE5.1M1.3 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE5.1M1.4 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE5.1M2.1 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE5.1M2.2 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE5.1M2.3 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE5.1M2.4 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE5.1T1.1 ✓ ✓ ✓ ✓

DSE5.1T1.2 ✓ ✓ ✓ ✓

DSE5.1T1.3 ✓ ✓ ✓ ✓

DSE5.1T1.4 ✓ ✓ ✓ ✓

DSE5.2T1.1 ✓ ✓ ✓ ✓

DSE5.2T1.2 ✓ ✓ ✓ ✓

DSE5.2T1.3 ✓ ✓ ✓ ✓

DSE5.2T1.4 ✓ ✓ ✓ ✓
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

DSE5.1eB.1 ✓ ✓ ✓ ✓ ✓

DSE5.1eB.2 ✓ ✓ ✓ ✓ ✓

DSE5.1eB.3 ✓ ✓ ✓ ✓ ✓

DSE5.2eB1.1 ✓ ✓ ✓ ✓ ✓

DSE5.2eB1.2 ✓ ✓ ✓ ✓ ✓

DSE5.2eB1.3 ✓ ✓ ✓ ✓ ✓

DSE5.2eB2.1 ✓ ✓ ✓ ✓ ✓

DSE5.2eB2.2 ✓ ✓ ✓ ✓ ✓

DSE5.2eB2.3 ✓ ✓ ✓ ✓ ✓

DSE5.2eB2.4 ✓ ✓ ✓ ✓ ✓

Semester - VI PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8 PO9 PO10
AECC6.1Chg.1 ✓ ✓ ✓ ✓

AECC6.1Chg.2 ✓ ✓ ✓ ✓

AECC6.1Chg.3 ✓ ✓ ✓ ✓

AECC6.1Chg.4 ✓ ✓ ✓ ✓

SE6.1Chg.1 ✓ ✓ ✓ ✓ ✓

SE6.1Chg.2 ✓ ✓ ✓ ✓ ✓

SE6.1Chg.3 ✓ ✓ ✓ ✓ ✓

CC6.1Ch1.1 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓

CC6.1Ch1.2 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓

CC6.1Ch1.3 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓

CC6.1Ch2.1 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓

CC6.1Ch2.2 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

CC6.1Ch2.3 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE6.1A1 ✓ ✓ ✓ ✓

DSE6.1A2 ✓ ✓ ✓ ✓

DSE6.1A3 ✓ ✓ ✓ ✓

DSE6.2A1 ✓ ✓ ✓ ✓

DSE6.2A2 ✓ ✓ ✓ ✓

DSE6.2A3 ✓ ✓ ✓ ✓

DSE6.1M1.1 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE6.1M1.2 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE6.1M1.3 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE6.1M1.4 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE6.1M1.5 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE6.1M2.1 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE6.1M2.2 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE6.1M2.3 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE6.1M2.4 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE6.1M2.5 ✓ ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE6.1T.1 ✓ ✓ ✓

DSE6.1T.2 ✓ ✓ ✓

DSE6.1T.3 ✓ ✓ ✓

DSE6.2T.1 ✓ ✓ ✓
THE BHAWANIPUR EDUCATION SOCIETY COLLEGE
A MINORITY RUN COLLEGE. AFFILIATED TO UNIVERSITY OF CALCUTTA
RECOGNISED UNDER SECTION 2(F) & 12 (B) OF THE UGC ACT, 1956

DSE6.2T.2 ✓ ✓ ✓

DSE6.2T.3 ✓ ✓ ✓

DSE6.1eB1.1 ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE6.1eB1.2 ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE6.1eB1.3 ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE6.1eB1.4 ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE6.1eB2.1 ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE6.1eB2.2 ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE6.1eB2.3 ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE6.1eB2.4 ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE6.1eB2.5 ✓ ✓ ✓ ✓ ✓ ✓ ✓

DSE6.2eB1.1 ✓ ✓ ✓
✓ ✓
DSE6.2eB1.2 ✓ ✓ ✓ ✓
✓ ✓
DSE6.2eB2.1 ✓ ✓ ✓ ✓
✓ ✓
DSE6.2eB21.2 ✓ ✓ ✓ ✓
✓ ✓

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