Welcome To B. K. Birla College of Arts, Science & Commerce, Kalyan
Welcome To B. K. Birla College of Arts, Science & Commerce, Kalyan
Welcome To B. K. Birla College of Arts, Science & Commerce, Kalyan
Welcome To B. K. Birla College of Arts, Science & Commerce, Kalyan
Welcome To B. K. Birla College of Arts, Science & Commerce, Kalyan
Bachelor of Commerce
(B.Com)
Bachelor of Commerce (B.Com)
Curriculum
Semester - I
Course Outcomes (CO)
| Course Code | Title of Course | Course Outcome |
|---|---|---|
| BUNCM101 | Financial Accounting I | CO1: To make learners aware of the basic Accounting Concepts, Processes & Accounting Standards. |
| CO2: To acquaint the learners about the preparation of Final Accounts of Sole Manufacturing / Trading concerns, including effects of Capital & Revenue items. | ||
| CO3: The learners gain accounting knowledge and practical application of Valuation of Inventories at cost as per AS- 2. | ||
| CO4: The learners will acquire the knowledge of preparing final accounts of multi-departmental organization |
Semester - II
Course Outcomes (CO)
| Course Code | Title of Course | Course Outcome |
|---|---|---|
| BUNCM201 | Financial Accounting II | CO1: To acquaint learners about conversion of single-entry records into double entry system. |
| CO2: To introduce the concept of Hire Purchase System & Instalment Sale and Accounting with calculation of Interest. | ||
| CO3: To familiarize learners about Accounting of dependent branches. | ||
| CO4: To familiarize learners about Consignment Accounting. | ||
| CO5: To familiarize the learners about Accounting Software through introduction to Tally software. |
Semester - III
Course Outcomes (CO)
| Course Code | Title of Course | Course Outcome |
|---|---|---|
| BUNCM301 | Financial Accounting III |
CO1: To enhance the understanding of learners about preparation of partnership final accounts with advanced adjustments on admission, retirement & death of a partner. CO2: To understand the procedure for dissolution of partnership firm by showing gradual realization of firm’s assets and payment of firm’s liabilities. CO3: To help the learners to understand accounting for Amalgamation & conversion of firms into limited company also introduce the learners, the concept of Company Balanc Sheet as per Schedule III of Companies Act, 2013. CO4: To enhance the understanding of learners about Tally, Accounting Software. |
| BUNCM302 | Financial Modelling |
CO1: To enhance the understanding of learners about Financial Modelling. CO2: To acquaint learners about Vertical format of Final Accounts and various tools of interpretation and analysis of financial statements. CO3: To aware learners about the concept and procedure of Working Capital Management. CO4: To acquit learners about use of excel for financial modelling. (only basic) |
Semester - IV
Course Outcomes (CO)
| Course Code | Title of Course | Course Outcome |
|---|---|---|
| BUNCM402 | Financial Accounting IV |
CO1: To introduce the learner’s theoretical framework of company accounts & Profit Prior to Incorporation. CO2: To explain the accounting procedure for redemption of preference shares & debentures. CO3: To impart the practical knowledge and skills through project work on accounting of specialized business. |
| BUNCM402 | Fundamental of Auditing and Assurance |
CO1: To introduce learners, concept of Auditing, its types, significance and process of audit. CO2: To familiarize learners about documentation and techniques of auditing. CO3: To introduce the concept of Audit Report. |
Semester - V
Course Outcomes (CO)
| Course Code | Title of Course | Course Outcome |
|---|---|---|
| BUCFA501 | Financial Accounting and Auditing VII |
CO1: To introduce and aware learners about preparation of final accounts as per schedule III of Companies Act, 2013. CO2: To develop understanding of learners with accounting treatment in case of Internal Reconstruction, Buyback of Shares, Investment Accounting and importance of code of professional conduct for accountants. CO3: To introduce the concept of Ind AS. |
| BUCCA502 | Cost Accounting |
CO1: To familiarize learners with the new branch of accounting i.e., cost accounting and basic elements of cost along with its practical application. CO2: To aware the learners with preparation of statement of total cost and understand the procedure for reconciliation between financial accounting and cost accounting results. |
| BUCTAX505 | Direct and Indirect Taxes Paper – I Direct Taxes (Income Tax) |
CO1: To develop the understanding of basic concepts in Income Tax & make them aware about the process to compute Income from different sources. CO2: To familiarize learners with the process of computation of Total Taxable Income and tax liability of an Individual Assess. CO3: To make them aware about the practical skills of e to filing of returns of Income Tax. |
Semester - VI
Course Outcomes (CO)
| Course Code | Title of Course | Course Outcome |
|---|---|---|
| BUCFA601 | Financial Accounting and Auditing Paper IX |
CO1: To impart the learners, knowledge of the accounting process due to change in constitution of Joint Stock Companies due to amalgamation, external reconstruction, absorption and liquidation of company. CO2: To familiarize learners with the provisions of Companies Act, w.r.t. Underwriting of Shares and Debentures and Accounting for Foreign Currency Transactions. CO3: To introduce the learners, accounting process for limited liability partnership as well as its practical exposure. |
| BUCCA602 | Cost Accounting- II |
CO1: To introduce learners and make them aware about the costing procedure used in process costing and contract costing and techniques of Cost Accounting, i.e., marginal costing and standard costing. CO2: To familiarize learners with the methods of keeping cost records and preparation of cost control accounts using non to integrated accounting system. CO3: To introduce the learners the latest concept used in cost accounting, like activity to based costing, life to cycle costing, target costing and bench marking. |
| BUCTAX605 | Goods and Services Tax Act |
CO1: To introduce learners with the basic concepts of GST, levy & collection of GSTs. CO2: To impart them the knowledge about the registration process and computation of GST liability and Payment of GST. CO3: To impart practical knowledge about e to filing of GST Returns. |
Expert Faculty
Dr. Lakshita Soni
Vice-Principal (Commerce)
HOD - Accountancy
HOD - Accountancy
Aided
⭐ Expert Faculty
Mrs. Jyoti Tupe
Assistant Professor
Aided
Mr. Bharat Bagul
Assistant Professor
Aided
Ms. Krutika Bhongade
Assistant Professor
Aided
Ms. Poornima Choudhary
Assistant Professor
Aided
Ms. Sanjana Shrivastav
Assistant Professor
Aided
Ms. Haramrit Kaur Puri
Assistant Professor
Aided
Ms. Sayali Mhatre
Assistant Professor
Aided
Ms. Pooja Malviya
Teacher Assistant
Aided
Program Outcome (PO)
A student completing a bachelor’s degree in commerce will be able to:
PO1 : Core Knowledge
Gain thorough grounding in the core areas of commerce and accountancy.
PO2 : Industry Awareness
Illustrate knowledge of the latest trends and developments in the fields of commerce, accountancy, banking, finance, taxation, and Management.
PO3 : Practical Skills
Demonstrate skills acquired to face the modern-day challenges in Commerce and Business.
PO4 : Employability Skills
Develop holistic approach and employability skills the global challenges in business world.
PO5 : Academic Foundation
Students will possess basic subject knowledge required for higher studies, professional and applied courses like management studies, law, etc.
PO6 : Holistic Development
Aids all around development of students.
PO7 : Lifelong Learning
Orient students towards lifelong learning.
Programme Specific Outcomes (PSO)
A student completing Bachelor’s Degree in Commerce will be able to:
PSO1 : Academic Competence
- Demonstrate knowledge in preparation of Financial Statements of various entities like Trading and Manufacturing Concerns, Limited Liability Partnerships, Joint Stock Companies etc.
- Exhibit knowledge in various disciplines of commerce, economics, finance, auditing, business law and marketing.
- Acquire practical skills through project work and certificate courses offered to serve as tax advisor, audit assistant and other financial services.
PSO2 : Research and Technology
- Apply knowledge of accounting concepts in setting up a computerized set of accounting systems.
- Analyze and Interpret Financial Statements of Small Business, Partnership Firms and Companies.
- Demonstrate methods of data collection and interpretation of data.
PSO3 : Entrepreneurial Competence
- Demonstrate knowledge of commerce in business, service sector, marketing, finance and entrepreneurship development.
- Equip skills like framing business objectives, developing business plan, effective communication, utilization of resources, decision making, problem solving etc. in managing business.
- Apply Financial, Cost and Management Accounting principles and practices in business.
PSO4 : Professional Competence
- Pursue higher education and advance research in the field of commerce, management and finance.
- Apply the subject knowledge to acquire professional qualification like CA, CS, CMA, CFA etc. and other competitive examinations.
- Demonstrate ethics, values, environmental awareness and social responsibility in their respective domains.
Programme Objectives
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Career Options
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