Top B.Com Degree College in Bangalore | Bachelor of Commerce - Indian Academy
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IADCA - DEGREE COLLEGE AUTONOMOUS

NAAC re-accredited with 'A' Grade | Autonomous College under University Grants Commission & Bengaluru North University

Programmes Overview

Indian Academy Degree College started to offer B.Com in the year 1999. Ever since, this programme has catered to commerce aspirants who desire to build their professional competence on higher plateaus, with specialized knowledge in the fields of business and commerce.

It is a three-year degree programme conducted in affiliation to Bengaluru North University, spread over six semesters. The students are exposed to various subjects varying from finance, marketing and human resources to entrepreneurship, taxation and accounting practice; fostered by subjects related to soft skills and effective communication skills. The department uses a variety of teaching tools to interact with students, ensuring efficient knowledge delivery. Our faculty members constantly adapt to and accept new techniques and methodologies in teaching.

Objectives:
  • To cater to manpower requirements of companies, in the fields of accounting, taxation, auditing, financial analysis and management.
  • To prepare students for pursuit of higher education that will propel them to become business scientists, researchers, consultants and teachers, with core competencies.
  • To develop entrepreneurship abilities and managerial skills, in students, so as to enable them to effectively establish and manage their own businesses.
  • To develop ethical leaders and managers for solving real life business problems, with competency and holistic approaches.
  • To provide a strong foundation, to students, for professions in the fields of accountancy -chartered accountancy, cost and management accountancy, capital and commodity markets, and insurance and banking sector, by helping them clear respective examinations.
Electives:
  • Accounting
  • Finance
  • Human Resources
  • Banking and Insurance

Name of the Department: COMMERCE

Programme Outcome (PO): Programme- B.COM (General)

PO1: The students will be employable in functional areas like accounting, taxation, banking, insurance and corporate law.

PO2: An attitude for working effectively and efficiently in a business environment. Learners will gain knowledge of various disciplines of Commerce, Business, Accounting, Economics, and Finance, Auditing and Marketing

PO3: Students acquire skills to work as tax consultant, audit assistant and other financial supporting services.

PO4: Students have choices to pursue professional courses such as CA, M.COM, MBA, CMA, ICWA, CS,etc

PO5: Students are able to play roles of businessmen, entrepreneur, managers, consultant, which will help learners to possess knowledge and other soft skills and to react aptly when confronted with critical decision making.

I SEMESTER

Course Outcome (CO): Course- Financial Accounting

CO1: Acquire conceptual knowledge of basics of Accounting

CO 2: Identify events that need to be recorded in the accounting records

CO 3: Develop the skill of recording financial transactions and preparation of Reports in accordance with GAAP

CO 4: Develop and understand the nature and purpose of financial statements in

relation to decision making.

CO5: Enable the students to combine practice and theoretical knowledge of

financial accounting.

Course Outcome (CO): Course- Indian Financial System

CO1: Understand the role and function of the financial system with reference to the macro economy.

CO2: Demonstrate an awareness of the current structure and regulation of the Indian financial services sector.

CO3: Evaluate and create strategies to promote financial products and services

CO4: Evaluate the functioning of different financial institutions

CO5: Illustrate the functioning of financial market and government security market in the development of Indian financial system

Course Outcome (CO): Course- Principles of Management

CO1: Evaluate the global context for taking managerial actions of planning, organizing andcontrolling.

CO2: Integrate management principles into management practices.

CO3: Contribute to the development, implementation, and evaluation of employee recruitment,selection, and retention plans and processes.

CO4: To have an understanding of the basic concepts, functions and processes of human resource management 

CO5: To be aware of the role, functions and functioning of human resource department of the organizations. 

Course Outcome (CO): Course- Corporate Administration

CO1: To make students to know about various company law

CO2: The subjects provides knowledge to the students to different documents required to startup a company

CO3: To gain knowledge about different meeting conducted by company

CO4: Various role executed by top level management

CO5: Understand the concept of process of issue of shares and its subscription.

II SEMESTER

Course Outcome (CO):Course - Advanced Financial Accounting

CO1: Describe the role of accounting information and its limitations

CO2: Understand the concept of Consignment and learn the accounting

treatment of the various aspects of consignment

CO3: Distinguish Joint Venture and Partnership and to learn the methods of maintaining records under Joint Venture

CO4: Know the ascertainment of profit under Single Entry system

CO5: Understand and analyze financial statements.

Course Outcome (CO): Course- Marketing Management

CO1: Understand the concept of Marketing and learn the recent trends in marketing.

CO2: To evaluate and analyze the environmental impact on Marketing.

CO3: Discuss the concept and types of Marketing Mix and its blend in Marketing Operation

CO4: To achieve the practical knowledge in Retail Operations

CO5: To understand the role of Service sector and its importance in present era.

Course Outcome (CO): Course- Banking Law & Operations

CO1: To improve comprehension of banking concepts and operations familiarize students of banking business and practices

CO2: To understand the working of banking organizations-its Governance and the facilities provided by banks to consumers like cheques, transferring funds, creating deposits etc.

CO3: To enhance students’ knowledge regarding new concepts and technologies introduced in the banking system.

CO4:To develop an understanding of different negotiable instruments and their management.

CO5:To identify the changing role of various government regulations with respect to banking sector.

Course Outcome (CO): Course- QABD - I

CO1: To understand basic concept of numerical analysis

CO2: To apply basic terms of dispersion and skewness in solving practical problems field of as of business.

CO3: Use business statistics for central measurements, frequency distributions, graphs, and measure of dispersion and be able to select which method should be used for different problems

CO4: Apply the knowledge of principles and purpose of index number in finding out the difference between quantity and price.

CO5: To know how the information has to be collected through census method and its application in survey

III SEMESTER

Course Outcome (CO): Course- Corporate Accounting

CO1: To gain practical knowledge of company& accounts

CO2: Collect the annual reports of a company and calculate the value of goodwill under various methods

CO3: Understand the treatment of profit prior to incorporation

CO4: Collection of latest final accounts of a company and find out the intrinsic value of shares.

CO5: Knowledge on statutory provisions regarding preparation of Company Final Accounts.

Course Outcome (CO): Course- E-Business & Accounting

CO1: Understand the fundamentals and importance of E-commerce

CO2: To understand the concept of online shopping and models of Electronic market.

CO3: Empower the students to access e-commerce requirement of a business

CO4: To introduce students with accounting package (Tally ERP 9).

CO5: Perform computerized accounting using Tally package.

Course Outcome (CO): Course- Business Ethics

CO1: To understand the Business Ethics and to provide best practices of Ethics.

CO2: To learn the values and implement in their careers to become best managers.

CO3: To develop various CSR policies and practice it in their professional life and adhere to ethical codes in Corporate Governance.

CO4: Students will be analyze ethical codes.

CO5: Analyse employee conditions and ethical codes.

Course Outcome (CO): Course- QADB - II

CO1: To communicate quantitative ideas both orally and in writing of correlation and regression.

CO2: To create quantitative models to solve real world problems in appropriate contexts

CO3: Frame problems using multiple mathematical and statistical representations of relevant structures and also find out missing values through interpolation and extrapolation

CO4: Formulate complete, concise, and correct sampling methods to select their sample for them reassert activities

CO5: Familiarizing students with probability theorem

Course Outcome (CO): Course-Public Relations & Corporate Communication

CO1: Identify, understand, and apply contemporary theories of leadership to a wide range of situations and interactions

CO2: Employability skills – time and resource management, conflict resolution, teaching and mentoring others

CO3: Help students understand the communication process, its benefits and challenges

CO4: Collaborate: students will develop the strategies to work with others to achieve specific goals

CO5: Learn to evaluate and improve upon personal leadership strengths and weaknesses

IV SEMESTER

Course Outcome (CO): Course- Advanced Corporate Accounting

CO1: Understood various issues of company accounting

CO2: Ability to do accounting for issue and redemption of redeemable preference shares and debentures

CO3: Students have understood history, procedure and guidelines of accounting standards

CO4: To understand the accounting procedure for reconstruction and liquidation of companies.

CO5: A Comprehensive understanding of the advanced issues in accounting for assets, liabilities and owner’s equity.

Course Outcome (CO): Course- Cost Accounting

CO1: To Know how to calculate cost (different types) and profit of the product

CO2: How to value and control Labour and Machine costs

CO3: To know the reasons for differences in Financial accounts and Cost accounts and accordingly reconcile the cost accounts and financial accounting books

CO4: Learn to evaluate the overheads.

CO5: To know the techniques of Inventory management.

Course Outcome (CO): Course- Financial Management

CO1: Make the students understand the different functions of financial management I.e. Capital budgeting, Financing, Working capital management, and dividend decision.

CO2: An understanding of the overall role and importance of the finance function

CO3: Demonstrate basic finance management knowledge.

CO4: Analyze and make informed, rational decisions in the key financial management areas of managing long-term and short term assets, management of company finances and earnings.

CO5: Understand the concept of working capital management, long term financing, and leverage and dividend policy.

Course Outcome (CO): Course- Stock and Commodity Markets

CO1: To understand the intricacies of operations in commodity derivatives market.

CO2: Manage risk through hedging strategies.

CO3: Understand the functioning of trading mechanism used by brokers.

CO4: Analyse Financial Markets.

CO5: Understanding the articulations of commodities

Course Outcome (CO): Course- Principles of Event Management

CO1: Obtain a sense of responsibility for the multi-disciplinary nature of event management

CO2: Gain confidence and enjoyment from involvement in the dynamic industry of event management

CO3: Identify best practice in the development and delivery of successful conferences and corporate gatherings

CO4: Identify the key elements of a conference and the processes involved in venue selection, registration, catering, accommodation, transport, security and entertainment

CO5: Identify management essentials such as developing budgets, critical paths, work breakdown structures, risk mitigation and contingency planning

V SEMESTER

Course Outcome (CO): Course- Entrepreneurship Development

CO1: Understand the importance of Entrepreneurship in present era.

CO2: Acquire knowledge on establishment and policies of Small-Scale Industries.

CO3: Formation and future prospectus of Small scale Industries.

CO4: The practical exposure to prepare Business plan for future Startups.

CO5: To analyze the role of Financial Institutions in encouraging future Entrepreneurs.

Course Outcome (CO): Course- IFRS

CO1: Understand the need of IFRS

CO2: Acquaint with the internationally accepted accounting standards

CO3: Convergence with existing indian standards

CO4: Prepare financial reports: as per requirement under Ind AS and IFRS

CO5: Understanding the difference between old standards and IFRS

Course Outcome (CO): Course- Income Tax -I

CO1: Understand difference between Income tax bill and Act.     

CO2: Application of Provisions relating to various Heads of Income.

CO3: To enable student’s analysis the taxability of various heads of income.

CO4: To understand the deductions and exemptions for various heads

CO5: To familiarize the function and structure of CBDT

Course Outcome (CO): Course- Costing Methods

CO1: To familiarize students with the basic concepts of cost and various methods and techniques of costing.

CO2: Identify the specifics of different costing methods.

CO3: Application of costing methods to both manufacturing and service industry.

CO4: To be able to analyze and evaluate information for cost ascertainment, planning, Control and decision making

CO5: Summarize process, job, batch Costing and prepare a process cost report.

Course Outcome (CO): Course- Advanced Accounting (Elective1)

CO1: Preparation of different schedules with respect to final accounts of Banking companies.

CO2: Preparation of financial statements of Life Insurance Company

CO3: Preparation of financial statements of General Insurance Company

CO4: Students will learn relevant financial accounting career skills, applying both quantitative and qualitative knowledge to their future careers in business.

CO5: Able to demonstrate knowledge of various advanced accounting issues related to Financial Accounting within a global and or ethical framework

Course Outcome (CO): Course- Goods and Services Tax (Elective 2)

CO1: understanding the need and importance of GST in India over the old taxes

CO2: Assessment and Payment of GST

CO3: Availing the benefits of Input tax credit and adjustments.

CO4: To understand Dual GST structure in India.

CO5: To enable students analyze the provisions under GST Act.

Course Outcome (CO): Course- International Financial Mgmt (Elec 1 – Fin)

CO1: To familiarize students with the concept of Financial Management, Financial markets and intermediaries.

CO2: Identify and appraise investment opportunities in the international environment.

CO3: Understanding host country’s Environment, Application of the techniques of Investment Appraisal and Capital Rationing.

CO4: To enable them to know Capital structure theories, valuation of shares, debt and Risk management techniques.

CO5: Understand international capital and foreign exchange market.

VI SEMESTER

Course Outcome (CO): Course- Business Regulations

CO1: To familiarize students with the basic elements of Law, contract, Agreement & Breach of Contract.

CO2: Explain the concepts in business law to current business environment.

CO3: Integrate concept of business law with foreign trade.

CO4: Understanding in detail the sale of goods act, Competition act and rights & duties of Consumer protection Act.

CO5: Overview of FEMA Provisions, Grant of Patents and Environment Protection Act.

Course Outcome (CO): Course- Principles & Practices of Auditing

CO1: To familiarize and educate students on the Auditing concepts.

CO2: Critically evaluate the role and responsibilities of the external auditor and the audit process

CO3: Appraise the legislative and professional provisions (auditing standards and ethical guidelines) that constitute the regulatory framework for the conduct of external auditing.

CO4: Formulate how the auditor obtains an understanding of the entity and its environment, when planning and assessing the risk of the audit.

CO5: To familiarize the students of the audit procedure of different types of undertakings.

Course Outcome (CO): Course- Income –Tax II

CO1: To make students know Tax structure in India.

CO2: To make student understand the procedure adopted by government to compute the tax liability on Incomes

CO3: To enable students to get familiarized with various Provisions relating to Deductions.

CO4: To enable students analyse the various sources of Incomes which are taxable and which are exempt under the Act.

CO5: To familiarize the students with the authorities for Levy and Collection of taxes .

Course Outcome (CO): Course- Management Accounting

CO1: To familiarize the students with various principles and Techniques of Management Accounting.

CO2: Enable them acquire skills needed to analyze

CO3: Interpret the performance of the firm through preparation of financial statement.

CO4: To make students apply accounting ratios to extract the financial performance of the firm.

CO5: Understand change in financial position through preparation of fund flow and cash flow analysis

Course Outcome (CO): Course- Business Taxation

CO1: Understand the procedure by government to compute the tax liability on Imports and exports.

CO2: Analyze the provisions of taxability on businesses like Company and Partnership firm.

CO3: Importance of E-filing of returns with availability of different forms and dates for payment and filing it.

CO4: Enable students to analyse tax structure in India.

CO5: Knowledge of slab rates and turnover limits for tax purpose.

Course Outcome (CO): Course- Cost Management

CO1: Calculation of different elements in marginal costing like ratios, fixed and variable cost

CO2: How to prepare different types of budget

CO3: Differentiate between the traditional costing system and how it will be effective in Activity Based Costing.

CO4: Evaluate different variance especially Material variance and Labour variance

CO5: Conceptual procedure of different methods applied in cost control and cost reduction

Course Outcome (CO): Course- Performance Management (Fin. Elec)

CO1: Understanding the techniques of decision making like marginal costing and standard costing.

CO2: To make students to understand the difference between the traditional costing system and how it will be effective in activity based costing.

CO3: To make student understand the procedure of different methods applied in cost control and cost reduction.

CO4: Understanding different types of budgets

CO5: Understanding the concepts of management reporting and management information systems.

Course Outcome (CO):Course- International Audit & Assurance (Fin. Elec)

CO1: Evaluate the nature, purpose and scope of an audit and the legal, regulatory and ethical framework for auditing.

CO2: Identify procedures required to evaluate control risk.

CO3: Analyse the nature of internal control systems related to audit including IT systems.

CO4: Formulate how the auditor obtains an understanding of the entity and its environment, when planning and assessing the risk of the audit.

CO5: To familiarize the students of the audit procedure of different types of undertakings.

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