Bachelor of Commerce

The Department of Commerce was started in MES college along with its establishment in June 1972. In the initial period, the Department was catering to a night college to take care of employees working in and around Vasco who had not completed graduation. To start with, Accounting & Taxation were the specialised subjects taught to B Com students under Bombay University. After delinking the affiliation of the college with Bombay University, the department started courses in Vocational Education sponsored by UGC in the subject of Foreign Trade & Taxation.

At present, subjects taught cater to the needs of students in Mormugoa Taluka. Currently, there are 2 specialisations in B Com Viz, Accounting and Management. The Department started M.COM with specialisation in Accounting in the year 2016-17 under the Co-ordinatorship of Mrs. Rochana Kharangate (HOD, Commerce Department). The first batch passed successfully with 100% results. The department conducts annual industrial tour during winter break and also Industrial Visits to various industries and to CIBA.

B.COM PROGRAMME OUTCOME (PO)

Commerce is one of the most popular career options in mainstream education and forms the backbone of Business and Management. A Bachelor’s Degree in Commerce provides skill oriented education to students which empowers them to make effective use of skills and talents as entrepreneurs or employees. The commerce subjects would focus on curriculum offering a number of specializations and practical exposures which would equip the student to face the modern-day challenges in commerce, business and the corporate sector. The programme comprising both academics and exposure to seminars, workshops and research provides the students with an ideal blend of theoretical and practical knowledge. After completing the programme, the B.Com graduate will be able to:
  • PO 1: Develop wide range of business, legal, statistical, financial, entrepreneurial and analytical expertise.
  • PO2: Apply the managerial skills, abilities and knowledge in a business organization, and be capable of maintaining business accounts.
  • PO3: Lead management positions and develop an ability to communicate effectively both in terms of business as well as social interaction.
  • PO4: Participate effectively in social, commercial and civic issues ultimately leading to national development.
  • PO 5:Understand how to operate a business successfully in a continuously changing environment.
  • PO 6:Develop an entrepreneurship spirit and participate effectively in social, commercial and civic issues ultimately leading to national development.
  • PO 7: Make effective use of skills and talents as entrepreneurs or employees.
  • Eligibility for Admission to Semester I & II (in the First Year) B.Com. Programme:

    • (A) To be eligible for admission to semester-I of the Three Year Course leading to the Degree of Bachelor of Commerce, the candidate should have passed:
    • (i) Higher Secondary School Certificate (Std.XII) Examination conducted by Goa Board of Secondary and Higher Secondary Education in Commerce, including vocational stream in the subjects notified by the Goa University from time to time.
      OR
      (ii) Std. XII Commerce or similar examination of another body, equivalent to Goa Board of Secondary and Higher Secondary Education, Goa, and recognized as such by Goa University.
    • (B) To be eligible for admission to semester-I of the Three Year Course leading to the Degree of Bachelor of Science - Not Applicable.
    • (C) A candidate not covered under any of the above categories but desirous of seeking admission to the said course may apply to the College. However, the Registrar along with Dean of concerned Faculty and Chairperson(s) of Board(s) of studies of concerned subjects shall decide the eligibility.
    • (D) A candidate admitted for Semester-I shall be deemed eligible for admission to Semester – II.
    • (E) A candidate migrating from another recognized University and desirous of direct admission to Semester–II may be considered for admission provided he/ she has cleared/ passed First Term/ Semester-I examination of that University with those subjects for which admission is sought and undertakes to successfully complete the other compulsory courses of Semester –I.

    Eligibility for admission to Semester – III & IV (in the second year) B.Com. Programme:

    • (A) A candidate who has requisite attendance for Semester – I and Semester – II shall be eligible for admission to Semester – III.
    • (B) A candidate migrating from any other recognized University may be considered for admission to Semester – III of the B. Com. provided:
    • (a) He/She has passed the First Year B.Com. examination in all subjects from that University.
      (b) He/She had offered at the First Year the same subjects as prescribed under Major Category available under the scheme of this University.
      (c) He/She undertakes to successfully complete the required courses and credits prescribed by this University for Semesters – I & II, if he/she has not already done so in the previous University. Result of Semester – IV examination shall be withheld if the candidate fails to fulfil this undertaking.
    • (C) A candidate admitted for Semester – III shall be deemed eligible for admission to Semester – IV.
    • (D) A candidate from another recognized University may be considered for direct admission to Semester – IV provided he/she fulfils the conditions in (a), (b) and (c) at (B) above and, in addition, has passed/cleared Semester – III/First Term examination of the Second Year B.Com. of that University. However, the result of Semester – IV shall be withheld if the candidate does not fulfil these conditions.

    Eligibility for admission to Semester-V (in the third year) B.Com Honours Course.

    • (A) A candidate who has been declared passed in Semester-I to Semester-IV examinations shall be eligible for admission to Semester-V.
    • (B) A candidate admitted for Semester-V shall be deemed eligible for admission to Semester-VI.
    • (C) A candidate migrating from any other recognized University may be considered for admission to Semester-V of the B. Com. Course provided:
    • (a) he/she has passed the Second Year B. Com. examination in all subjects from that University, and
      (b) he/she had offered at the Second Year the same subjects as prescribed under Major category available, under the scheme of this University. A candidate fulfilling these conditions shall be eligible for admission to only Semester- V.

    Eligibility for admission to Semester-VI (in the third year) B.Com Honours Course

    • (A) A candidate already admitted for Semester-V shall be deemed eligible for admission to Semester-VI.
    • (B) Direct admission to Semester-VI shall not be permitted.
    (A) For B.Com Semester I & II (in First year) : A student seeking admission should duly fill in the prescribed form and meet the Principal / Vice Principal accompanied by the parent / guardian with the following documents and submit the same to the office :
    1. Duly filled Application Form
    2. Identity Card Slip
    3. Anti-Ragging Undertaking Form.
    4. Original marksheet of HSSC / Equivalent examination and two attested photocopies of the same
    5. Original Copy of H. S. S. C. Leaving Certificate
    6. Attested photocopy of Caste Certificate issued by a competent authority (if applicable)
    7. Eligibility Certificate (in original) issued by Goa University (for those students who have passed std XII or any other equivalent examination through any other recognized Board other than Goa Board if applicable)
    8. Six copies of recent passport size photographs
    9. Undertaking for attendance
    10. Students seeking admission are required to enclose photocopies of their Aadhar Card and the first page of their Bank Pass Book consisting the name of Bank and Branch, SB account number, IFSC and MICR Code for the purpose of NEFT transactions.
    11. Students must have email account in gmail.com
    Online Admission details :

    There shall be online admissions and fees payment for Semester III, IV, V and VI. The students are required to visit the college website www.mescollege.org for completing the online admission process. Any service charges for online fees payment will have to be borne by the students. However, online admission and payment of fees will be subject to the implementation of College MIS.

    (B) For B.Com. Semester III and IV (in second year) :
    A student seeking admission should duly fill in the prescribed form and meet the Principal / Vice Principal accompanied by the parent / guardian with the following documents and submit the same to the office :
    1. Duly filled Application Form
    2. Identity Card Slip
    3. Anti-Ragging Undertaking Form
    4. Students from other colleges (affiliated to Goa University) should submit N. O. C. from their respective college
    5. Attested photocopy of Caste Certificate issued by a competent authority (if applicable)
    6. Students from other colleges (not affiliated to Goa University) should submit provisional Eligibility Certificate issued by Goa University and Migration Certificate and Transfer Certificate from their respective universities
    7. A photocopy of mark sheet of Semester I and Semester II in First Year
    8. Six copies of recent passport size photographs
    9. Undertaking for attendance
    10. Students seeking admission are required to enclose photocopies of their Aadhar Card and the first page of their Bank Pass Book consisting the name of Bank and Branch, SB account number, IFSC and MICR Code for the purpose of NEFT transactions.
    11. Students must have email account in gmail.com.
    (C) For B. Com. Semester V and VI
    A student seeking admission should duly fill in the prescribed form and meet the Principal / Vice-Principal accompanied by the parent / guardian with the following documents and submit the same to the office :
    1. Duly filled Application Form
    2. Identity Card Slip
    3. Anti-Ragging Undertaking Form
    4. A photocopy of marksheet of Semester I and semester II in the first year and Semester III and semester IV in second year along with originals for verification.
    5. Students of other colleges affiliated to Goa university should submit N. O. C. from their respective college.
    6. Attested photocopy of Caste Certificate issued by a competent authority (if applicable)
    7. Students from other colleges not affiliated to Goa University should submit provisional Eligibility Certificate issued by Goa University and Migration Certificate and Transfer Certificate from their respective college.
    8. Five copies of recent passport size photographs
    9. Undertaking for attendance
    Examination Plan 2019-20

    Sem I-III-V


    Sem II-IV-VI
    **ADMISSION FEES FOR THE YEAR 2019-20

    **Note: The above fees are subject to change, as per the Notifications received from Goa University / Govt. of Goa from time to time.

    EXAMINATION FEES ++
    Examination Fees in B.Com classes will be as follows:
    EXAM FEES AS PER GOA UNIVERSITY NOTIFICATION NO.: GU/EXAM/FEE/20/2018/12/594 DTD. 25.05.2018


    OTHER FEES AS PER NOTIFICATION:


    Note:
    1. Wherever applicable (such as Computer Science Laboratory Fees/Generic Elective/Skill Enhancement Courses etc.) *
    2. Students opting for Psychology Subject**
    3. For those students opting for e-Accounting subject during Semester IV will have to pay additional fees of Rs.500/- ***
    4. Students opting for the courses under Computer Science subject will have to pay additional fees of Rs.340/-++
    5. Students opting for the courses under Psychology subject will have to pay additional fees of Rs.340/-++
    6. The above fees are subject to change, as per the Notifications received from Goa University/Govt. of Goa from time to time.
    The college will reopen on 17th June 2019 for the new academic year 2019– 2020. The details of the academic terms will be as follows:

    First Semester/Term


    Second Semester/Term


    Vacation / Break


    The students who pass their Higher Secondary Examination of Goa Board with vocational subjects are granted vertical mobility to the following courses :

    Faculty of Commerce


    Faculty of Information Technology


    Faculty of Mathematics & Statistics


    Faculty of Environmental Studies & Geography


    Department of Commerce

    Commerce

    The Department of Commerce was started in MES college along with its establishment in June 1972. In the initial period, the Department was catering to a night college to take care of employees working in and around Vasco who had not completed graduation. To start with, Accounting & Taxation were the specialised subjects taught to B Com students under Bombay University. After delinking the affiliation of the college with Bombay University, the department started courses in Vocational Education sponsored by UGC in the subject of Foreign Trade & Taxation.

    At present, subjects taught cater to the needs of students in Mormugoa Taluka. Currently, there are 2 specialisations in B Com Viz, Accounting and Management. The Department started M.COM with specialisation in Accounting in the year 2016-17 under the Co-ordinatorship of Mrs. Rochana Kharangate (HOD, Commerce Department). The first batch passed successfully with 100% results. The department conducts annual industrial tour during winter break and also Industrial Visits to various industries and to CIBA.

    Semester I     Core Course: CC 1 General Management     Course Code: COC101

    After completing the course the student will be able to:

    • CO 1: Differentiate various functional areas of management and classify different styles of management.
    • CO 2: Implement different steps in decision making while taking managerial decisions.
    • CO 3: Gain knowledge to identify reasons for change and factors affecting resistance to change.
    • CO 4: Examine different organisational conflicts.
    • CO 5: Gain an in depth knowledge of different emerging areas of management.
    Semester I    Core Course: CC 2 Financial Accounting    Course Code: COC102

    After completing the course the student will be able to:

    • CO 1: Understand AS-6 on depreciation accounting and solve problems using various methods of depreciation.
    • CO 2: Gain knowledge about process involved in the issue, redemption and buy back of shares pertaining to companies.
    • CO 3: Gain practical experience on maintaining of books of accounts under single entry system.
    • CO 4: Prepare accounts of small business enterprises.
    Semester I    Generic Elective Course:GE-1 Marketing Management    Course Code:COG105

    After completing the course the student will be able to:

    • CO 1: Acquire knowledge of product planning and development of new product, its packaging, branding and labelling
    • CO 2: Understand the various pricing policies and how to fix the price for the product.
    • CO 3: Gain knowledge of various methods of advertising and promoting the product.
    • CO 4: Classify various distribution policies.
    Semester II    Core Course: CC5 Introduction to Marketing    Course Code: COC103

    After completing the course the student will be able to:

    • CO 1: Describe different concepts of marketing and classify the kinds of goods available.
    • CO 2: Understand the marketing environment and examine the different types of consumer behaviours.
    • CO 3: Identify the elements of marketing mix and discuss the areas in sales force management and physical distribution.
    • CO 4: Understand the need for consumer protection and explain the direct marketing techniques
    Semester II    Core Course: CC 6 Financial Statement Analysis & Interpretation    Course Code: COC104

    After completing the course the student will be able to:

    • CO 1: Gain knowledge to prepare of profit and loss A/c and balance sheet as per Schedule III of the Companies Act 2013.
    • CO 2: Understand various methods of analyzing financial statements like common size, comparative, vertical statements, trend analysis and interpreting the statements.
    • CO 3: Gain practical experience in calculation of various ratios based on profit and loss account and Balance sheet as well as economic value added.
    • CO 4: Understand the mechanism and importance related to cash flow statements.
    Semester II    Generic Elective Course: GE-2 Services Marketing   Course Code: COG115

    After completing the course the student will be able to:

    • CO 1: Examine the nature of services, and distinguish between products and services
    • CO 2: Identify the major elements Marketing Mix for Services needed to improve the marketing of services
    • CO 3: Develop an understanding of the roles of relationship marketing and customer service in adding value to the customer's perception of a service
    • CO 4: Appraise the nature and development of a services marketing strategy
    • CO 5: Recognise how services marketing principles can be used as a conceptual framework to help managers identify and solve marketing problems
    Semester III    Core Course: CC 9    Business Finance Course Code: COC105

    After completing the course the student will be able to:

    • CO 1: Understand various aspects of business finance.
    • CO 2: Learn types of financial plan and preparation of the same for an organisation.
    • CO 3: Learn how to classify capital and understand different concepts of capital.
    • CO 4: Acquaint themselves with the theories of capitalisation and identify causes, effects and remedies of overcapitalisation and undercapitalisation.
    • CO 5: Understand the various aspects of capital structure.
    • CO 6: Gain knowledge of different emerging pattern in training and development.
    Semester III    Core Course: CC 10 Fundamental of Cost Accounting   Course Code: COC 106

    After completing the course the student will be able to:

    • CO 1: Acquire thorough understanding of basic concepts, classification of cost elements and methods of costing.
    • CO 2: Recognize the accounting and control of Waste, Scrap, Spoilage and Defectives and computation of Cost sheet and Estimated cost sheet.
    • CO 3: Understand application and computation of contract costing for one, two and three years.
    • CO 4: Develop and obtain a working knowledge of process costing and By-product.
    • CO 5: Demonstrate Cost Accounting methods and Skills.
    Semester III    Core Course: CC 11 Entrepreneurship Development   Course Code: COC107

    After completing the course the student will be able to:

    • CO 1: Recognize distinct entrepreneurial traits
    • CO 2: Know the parameters to assess opportunities and constraints for new business ideas
    • CO 3: Understand the systematic process to select and screen a business idea
    • CO 4: Formulate a project on the generated business idea
    • CO 5: Learn the path leading to innovation
    Semester III    Skill Enhancement Course: SEC 1 New Venture Planning    Course Code: COS111

    After completing the course the student will be able to:

    • CO 1: Identify opportunities and the drivers of new venture creation processes
    • CO 2: Create a comprehensive new venture proposal with supporting documentation.
    • CO 3: Integrate new venture concepts and techniques in a pitch to an investor panel.
    • CO 4: Demonstrate knowledge and understanding of the processes and procedures for developing a business.
    • CO 5: Develop their own effective strategic business plan
    • CO 6: Know how to communicate their business plan effectively to financiers and other stakeholders
    • CO 7: Analyse and evaluate business information to identify the viability of a proposal.
    • CO 8: Inculcate a holistic view of planning that includes acceptance of ambiguity and uncertainty in a new venture.
    Semester III    Generic Elective Course: GE-3 Business Environment– I    Course Code: COG121

    After completing the course the student will be able to:

    • CO 1: Understand the different environment in the business climate
    • CO 2: Analyze the minor and major factors affecting the business in various streams
    • CO 3: Evaluate the different environments like, political, technological, legal and economic environment in the business
    • CO 4: Acquire in-depth knowledge about etc.
    Semester III    Generic Elective Course: GE-3 Fundamentals of Rural Marketing    Course Code: COG122

    After completing the course student will be able to:

    • CO 1: Identify the core concept of Rural marketing, the role of rural marketer in business and society.
    • CO 2: Understand the rural marketing environment and segmentation of rural market.
    • CO 3: Understand the rural consumer and their demand.
    • CO 4: Analyse the rural marketing opportunities and to identify the solution for the problem faced by them.
    Semester III    Generic Elective Course: GE 4 Training and Development   Course Code: COG131

    After completing the course the student will be able to:

    • CO 1: Understand the various aspects of training and learning.
    • CO 2: Learn how to identify the training and development needs, understand different approaches and techniques of needs assessment including the aspects of curriculum development.
    • CO 3: Acquaint themselves with the methods of training including stages of training, on the job, off the job, experimental and non-experimental methods.
    • CO 4: Understand the various aspects of evaluation of training and development.
    • CO 5: Comprehend emerging patterns in training and development.
    Semester III    Generic Elective Course:GE 4 Consumer Behaviour    Course Code: COG132

    After completing the course the student will be able to:

    • CO 1: Learn about the Consumer behaviour
    • CO 2: Know about the rights of consumers
    • CO 3: Understand various provision under Consumer Act 1986
    • CO 4: Understand the responsibility of a good consumer.
    Semester IV    Core Course: CC 12 Fundamentals of Investment   Course Code: COC108

    After completing the course the student will be able to:

    • CO 1: Understand about the investment environment and different investment options available.
    • CO 2: Get acquainted with the framework of analysis such as fundamental and technical analysis for investment.
    • CO 3: Make investment decisions considering risk-return trade-off for each of the investment alternative.
    • CO 4: Know about the agencies set up for investor protection.
    Semester IV    Core Course: CC 13 Income Tax    Course Code: COC109

    After completing the course the student will be able to:

    • CO 1: Apply the basic concepts, principles and provisions of Income-tax Act 1961 and use the relevant rules for income tax computation.
    • CO 2: Determine the Residential status of an Individual, and understand the five heads of income.
    • CO 3: Distinguish between deductions, exclusions and exemptions.
    • CO 4: Calculate gross total income, which includes income from salary and profits and gains of Business or Profession only for individual assessee.
    • CO 5: Identify the permissible deductions under Chapter VI A from Section 80 C to 80U necessary for calculating adjusted gross total income of individual assessee along with computation of income tax liability.
    Semester IV    Core Course: CC 14 Accounting for service organisation    Course Code: COC110

    After completing the course the student will be able to:

    • CO 1: Understand the nature and working of service organisations and will be capable of performing accounting for the service organisation.
    • CO 2: Learn legal aspects of banking and insurance companies’ format.
    • CO 3: Study RBI guidelines regarding final accounts of banking companies.
    • CO 4: Prepare final accounts of General Insurance companies, banking companies and hotel.
    Semester IV    Skill Enhancement Course: SEC 2 Collective Bargaining and Negotiation Skills    Course Code: COS102

    After completing the course the student will be able to:

    • CO 1: Understand the concepts in collective bargaining.
    • CO 2: Understand the negotiation skills.
    • CO3: Identify the recent trends in collective bargaining in other countries.
    • CO 4: Gain awareness of grievance management.
    • CO 5: List mandatory subjects and permissive subjects of bargaining.
    Semester IV    Generic Elective Course: GE-5 Business Environment– II    Course Code: COG137

    After completing the course the student will be able to:

    • CO 1: Identify the external forces that shape the business environment and drive economic system.
    • CO 2: Differentiate between statutory and common law
    • CO 3: Describe how nations measure global trade, forces that affect global trade and evaluate common strategies used to reach global markets.
    • CO 4: Identify business stakeholders and describe their relationship with business organizations in Goa
    Semester IV    Generic Elective Course: GE-5 Practices in Rural Marketing    Course Code: COG141

    After completing the course student will be able to:

    • CO 1: Know the role of wholesalers and retailers in Rural Market.
    • CO 2: Identify the problems in Channel of distribution in Rural Market.
    • CO 3: Know the constraints in promotion and marketing communication in rural areas.
    • CO 4: Understand the prospects and problems of sales personnel in rural market.
    • CO 5: Recognise role of Government and other organisation in marketing agricultural products.
    Semester IV    Generic Elective Course: GE-6 Compensation Management    Course Code: COG146

    After completing the course the student will be able to:

    • CO 1: Understand the concept and components of Compensation
    • CO 2: Know the Process of determination of Compensation
    • CO 3: Identify the factors considered in deciding the compensation
    • CO 4: Know the different labour policy
    • CO 5: Prepare payrolls
    Semester IV    Generic Elective Course: GE 6 Salesmanship & Sales Management    Course Code:COG147

    After completing the course the student will be able to:

    • CO 1: Acquaint themselves with the basic concepts of salesmanship.
    • CO 2: Understand the concepts of sales management.
    • CO 3: Learn about various aspects of sales organizations.
    • CO 4: Understand the basic concept of managing sales force and its application in current marketing scenario.
    Semester IV    Generic Elective Course: GE-5 E-Commerce & E-Accounting    Course code: COG138

    After completing the course the student will be able to:

    • CO 1: Understand the concept of E-commerce, its Components & categories. Also they will learn about E-business and its models, its advantages and limitations and be able to the students recognise the international nature of e-commerce
    • CO 2: Describe M-Commerce, the devices used, its applications and the pros and cons.
    • CO 3: Explain the meaning, features, and process of setting up e-marketing and creating ecommerce websites, its essentiality and various e-marketing strategies.
    • CO 4: Understand the meaning of E-CRM, its phases, applications and examine the E-SCM technologies and its components.
    • CO 5: Learn and identify the various e-payment systems in India, its forms and recognise the requirement and risks associated with the e-payment systems.
    • CO 6: Gain practical knowledge on maintaining, creating and finalising accounts using an accounting package.
    Semester V    Core Course: CC 15 Industrial Management    Course Code: COC111

    After completing the course the student will be able to:

    • CO 1: Gain knowledge of industrial management and the influence of scientific management on the industrial operations
    • CO 2: Differentiate the organisations that use total quality in management with those who do not use TQM.
    • CO 3: Identify various plant layouts, their importance and state the limitations of each layout.
    • CO 4: Draw out the significance of industrial productivity, work environment in the industries and ascertain various occupational hazards associated with work.
    • CO 5: Explore all efforts put in by the Government in running NPC.
    • CO 6: Determine and illustrate the concepts of National and International safety standards
    Semester V    Subject/Course: Accounting Discipline Specific Elective Course: DSE 1 Income Tax & Goods & Service Tax    Course Code: COD101

    After completing the course the student will be able to:

    • CO 1: Gain insight on latest provisions of income tax for A.Y 2019-20.
    • CO 2: Compute income from house property, capital gains and income from other sources.
    • CO 3: Acquire practical experience in arriving at gross total income and calculation of tax thereon as per provisions of income tax act 1961.
    • CO 4: Recognize and interpret and have practical knowledge pertaining to Goods and service tax act 2017.
    Semester V    Subject/Course: Cost Accounting Discipline Specific Elective Course: DSE 1 Cost Accounting    Course Code: COD102

    After completing the course the student will be able to:

    • CO 1: Gain knowledge of basic cost concepts, terminology and need for cost accounting in companies.
    • CO 2: Understand the procedures of buying material and calculation of material price. It will also enable the students to understand control of material, its needs and essentials.
    • CO 3: Recognize the role of store keeper dept. In material control and will understand the computation of stock levels and EOQ calculation.
    • CO 4: Understand the various methods of pricing materials during different time periods.
    Semester V    Subject/Course: Business Management Discipline Specific Elective Course:DSE 1 International Marketing Management    Course Code: COD103

    After completing the course the student will be able to:

    • CO 1: Understand the concept of International Marketing Management and its importance.
    • CO 2: Recognize the various strategies of entering international markets and the export promotion organisations
    • CO 3: Understand international product and pricing policy.
    • CO4: Learn the basics of International Distribution and Promotion Policy.
    Semester V    Subject/Course: Banking & Financial Services Discipline Specific Elective Course: DSE 1 Modern Banking Operations and Services    Course Code: COD104

    After the completion of the course, the student will be able to:

    • CO 1: Evaluate the Banking sector in terms of new modern developments.
    • CO 2: Analyze the current issues and emerging trends in modern banking operation.
    • CO 3: Understand the modern banking operation and services in India.
    Semester V    Subject/Course: Accounting Discipline Specific Elective Course: DSE 2 Auditing    Course Code: COD105

    After completion of this course, the student should be able to:

    • CO 1: Describe auditing with its relevant technicalities.
    • CO 2: Explain the meaning, purpose, basic principles, advantages and limitations of auditing with its evolutionary history and relation with domain of accountancy.
    • CO3: Describe the scope of audit with reference to applicable standard on auditing and qualities required in an auditor to accomplish the purpose of audit.
    • CO 4: Explain various classes of audit with their distinct merits and demerits.
    • CO 5: Apply techniques of auditing in examining.
    • CO 6: Infer the contents of an audit report. CO 7: Evaluate an organization’s internal control system.
    Semester V    Subject/Course: Cost Accounting Discipline Specific Elective Course: DSE 2 Cost Accounting II    Course Code: COD106

    After completing the course the student will be able to:

    • CO 1: Classify the labour, understand Time Keeping and Time Booking methods.
    • CO 2: Understand the terminologies in Payroll Accounting.
    • CO 3: Operate Methods of Remuneration for labour.
    • CO 4: Explain Overhead classification, Allocation and Apportionment.
    • CO 5: Describe Procedure for accounting of overhead cost.
    Semester V    Subject/Course: Business Management Discipline Specific Elective Course: DSE 2 Retail Management Strategies    Course Code: COD107

    After completing the course the student will be able to:

    • CO 1: Differentiate the various retail decisions taken by the retailer.
    • CO 2: Examine the changing mindset and purchasing trend of the Indian retail consumers.
    • CO 3: Ability to discuss the importance of service in retailing.
    • CO 4: Identify the factors influencing the retail shopper.
    • CO 5: Implement different steps in retail strategy while developing retail strategic plan.
    Semester V    Subject/Course: Banking & Financial Services Discipline Specific Elective Course: DSE 2 Bank Management    Course Code: COD108

    After completing the course the student will be able to:

    • CO 1: Prepare financial statements of banks.
    • CO 2: Know the financial disclosures requirements prescribed by RBI.
    • CO 3: Understand the concept, framework and techniques of Asset Liability Management in bank.
    • CO 4: Grasp Treasury Operations and its relative importance and trends.
    • CO 5: Analyse, evaluate and differentiate various types of risk in banks.
    • CO 6: Perceive the concept of deposit Insurance and its relative importance.
    • CO 7: Gain a wide exposure of varied marketing strategies adopted by banks.
    • CO 8: Perceive steps in tackling issues with bank through Consumer Redressal Mechanism and Banking Ombudsman Scheme.
    • CO 9: Apply and use modern ways of banking.
    Semester V    Subject/Course: Accounting Discipline Specific Elective Course: DSE 3 Government Accounting    Course Code: COD109

    After completing the course the student will be able to:

    • CO 1: Understand in and out of different concepts and terminologies used in government accounting and union budget with reference to expenditure and revenue.
    • CO 2: Differentiate between different terminologies in Government Accounting and the concepts of commercial and government accounting
    • CO 3: Explain accounting procedure involved in the preparation of accounts of local self government and the books maintained.
    • CO 4: Examine accounting of public works expenditure and operate audit of public works expenditure.
    • CO 5: Prepare accounts of Transport and Electricity Corporations.
    Semester V    Subject/Course: Cost Accounting Discipline Specific Elective DSE 3 Techniques of Costing    Course Code: COD 110

    After completing the course the student will be able to:

    • CO 1: Get acquainted with the basic concepts, methods and techniques of costing.
    • CO 2: Compute various components of cost, to determine the cost price and selling price of goods.
    • CO 3: Apply marginal costing in decision making, profit planning, key factor analysis, pricing decision, product decision, market decision, sales mix, and make or buy decision.
    • CO 4: Use the techniques of standard costing and analyze the material and labour variances for the purpose of cost control and cost reduction.
    • CO 5: Describe the need of management control system and management reporting
    Semester V    Subject/Course: Business Management Discipline Specific Elective: DSE 3 Advertising Management    Course Code: COD111

    After completing the course the student will be able to:

    • CO 1: Gain strong foundation on fundamentals of advertising, enrich their knowledge on various types of advertising.
    • CO 2: Understand the meaning and the types of advertising media.
    • CO 3: Understand the importance the advertising agency and effectiveness of advertising.
    • CO 4: Get exposure to topics like copy research, behaviour research, pre-testing and post testing methods.
    Semester V    Subject/Course: Banking & Financial Services Discipline Specific Elective: DSE 3 Banking in India    Course Code: COD112

    After completing the course the student will be able to:

    • CO 1: Classify the various services offered by Non-Banking Finance Companies.
    • CO 2: Examine the different problems faced by Non-Banking Finance Companies.
    • CO 3: Identify the causes of Non-Performing Assets and the measures to be taken to overcome it.
    • CO 4: Discuss the different RBI Regulation for Non-Banking Finance Companies.
    • CO 5: Examine the current reforms in Banking Sector.
    • CO 6: Differentiate between agriculture finance, rural credit and micro finance
    • CO 7: Understand different industrial finance institutions and examine their roles in development of industrial sector
    Semester V    Subject/Course: Accounting Discipline Specific Elective: DSE 4 Financial Reporting    Course Code: COD113

    After studying this course, the student will be able to:

    • CO 1: Understand the concept of Financial Reporting, Regulatory Framework and current Financial Reporting Practices in India
    • CO 2: Recognise the conversion of IAS with GAAP and its application
    • CO 3: Compute Value Added Statements and its applications
    • CO 4: Analyse Financial Statements and Understand the adoption and conversion of IFRS
    Semester V    Subject/Course: Cost Accounting Discipline Specific Elective: DSE 4 Management Accounting    Course Code: COD114

    After the completion of the course, the student will be able to:

    • CO 1: Understand the systematic process of management accounting.
    • CO 2: Apply the knowledge of accounting techniques for taking managerial decision.
    • CO 3: Analyze the information collected from all sources to provide accurate data to higher level Managers for policy making
    Semester V    Subject/Course: Business Management Discipline Specific Elective: DSE 4 Services Marketing    Course Code: COD 115

    After completing the course the Student will be able to:

    • CO 1: Understand the different service sector prevailing in India.
    • CO 2: Able to analyze and evaluate the emerging issues and trends in service marketing
    • CO 3: Design a suitable marketing mix for service marketing.
    Semester V    Subject/Course: Banking & Financial Services Discipline Specific Elective: DSE 4 Foreign Exchange, Foreign Trade and International Finance    Course Code COD116

    After completing the course the student will be able to:

    • CO 1: Understand the various aspects of Foreign Exchange Market.
    • CO 2: Learn how to understand different types of currency markets, learn about Foreign exchange transactions, Off-shore finance and Cross border finance including Export Preshipment and Post-shipment finance.
    • CO 3: Acquaint themselves with the aspects of financing international trade.
    • CO 4: Calculate forward rate quotations.
    • CO 5: Discuss different methods of quotation including direct and indirect quotation.
    Semester VI    Core Course: CC 17 Human Resource Management    Course Code: COC 112

    After completing the course the student will be able to:

    • CO 1: Understand various concepts of Human Resource management and will able to render their services in Human Resource Department of various organisations.
    • CO 2: Learn about the recruitment process will help the students in securing a suitable job for themselves.
    • CO 3: Have knowledge of Employee compensation will enable the students to understand the various aspects of wages and it will teach them the bargaining skills required for demanding the salary and wages.
    • CO 4: Learn to change their perspective in life through Employee empowerment.
    • CO 5: Be familiar with labour welfare schemes of State and Central Government and ability to defend and demand for their rightful welfare facilities.
    Semester VI    Subject/Course: Accounting Discipline Specific Elective: DSE 5 Advanced Company Accounts    Course Code: COD 117

    After completing the course the Ssudent will be able to:

    • CO 1: Independently handle, prepare and finalize Balance Sheet and statement of Profit & Loss as per schedule III of the Indian Companies Act, 2013.
    • CO 2: Understand accounting treatment and procedures and legal aspects of internal reconstruction, external reconstruction and mergers and acquisition in relation to corporate sector.
    • CO 3: Learn different methods of valuation of Goodwill and shares and understanding of the concept of valuation of Goodwill and shares
    Semester VI    Subject/Course: Cost Accounting Discipline Specific Elective: DSE 5 Advanced Cost Accounting    Course Code: COD 118

    After completing the course the student will be able to:

    • CO 1: Be familiarized with job costing, its purpose and procedures, batch costing and its use and Economic Batch Quantity
    • CO 2: Understand the basic principles of operating costing with respect to transport, entertainment and hotels.
    • CO 3: Learn to reconcile costing profits with financial profits.
    • CO 4: Understand the techniques and essentials of cost control and cost reduction.
    Semester VI    Subject/Course: Business management Discipline Specific Elective: DSE 5 Financial Management    Course Code: COD 119

    After completing the course the student will be able to:

    • CO 1: Understand the concept of dividend, factors affecting dividend and dividend Theories
    • CO 2: Understand the concept of cost of capital and learn to compute the cost of different types of capital
    • CO 3: Understand the concept of capital budgeting and learn to compute the various methods of capital budgeting.
    • CO 4: Learn the basics of capital structure and leverages. Also learn to compute the different leverages.
    Semester VI    Subject/Course: Banking & Financial Services Discipline Specific Elective:DSE 5 Law and Practice of Banking I    Course Code: COD 120

    After completing the course the student will be able to:

    • CO 1: Familarized with the legal aspects of the relationship between the banker and various categories of customers.
    • CO 2: Understand the various types of banking operations.
    • CO 3: Grasp different types of negotiable instruments and their implications.
    • CO 4: Learn different types of bank customers and KYC norms.
    • CO 5: .Get exposure to frauds, malpractices and cyber crimes in Banking
    Semester VI    Subject/Course: Accounting Discipline Specific Elective: DSE 6 Accounting- I    Course Code: COD 121

    After completing the course the student will be able to:

    • CO 1: Develop skills for preparation of books of accounts in respect of hire purchase and installment system
    • CO 2: Understanding the accounting treatment in the books of lessor and lessee
    • CO 3: Acquire knowledge of preparation of departmental accounts and organisations operating with branch.
    Semester VI    Subject/Course: Cost Accounting Discipline Specific Elective: DSE 6 Cost and Management Audit    Course Code: COD 122

    After completing the course the student will be able to:

    • CO 1: Differentiate between various types of cost audit.
    • CO 2: Understand the important sections of Companies Act 2013 relating to Cost Audit
    • CO 3: Understand the procedure of conducting a cost audit and will be able to apply different techniques of cost audit.
    • CO 4: Understand the different cost accounting record rules and cost audit report rules.
    Semester VI    Subject/Course: Business Management Discipline Specific Elective: DSE 6 Strategic Management    Course Code: COD 123

    After completing the course the student will be able to:

    • CO 1: Differentiate between strategic management and operational management.
    • CO 2: Examine the different levels of strategy.
    • CO 3: Describe the mission and vision statement, objectives of business and its characteristics.
    • CO 4: Compare and critique the internal and external environment of business.
    • CO 5: Analyse Michael R. Porter’s Five Force Analysis.
    • CO 6: Develop SWOC analysis and examine the BCG and Value Chain Analysis.
    • CO 7: Classify the approaches of strategic implementation.
    • CO 8: Recognize the techniques of strategic control.
    Semester VI    Subject/Course: Banking & Financial Services Discipline Specific Elective: DSE 6 Law and Practice of Banking    Course Code: COD 124

    After completing the course the student will be able to:

    • CO 1: Be familiarized with the legal aspects of the relationship between the banker and various categories of customers.
    • CO 2: Acquaint with the various types of banking operations.
    • CO 3: Grasp different types of negotiable instruments and their implications.
    • CO 4: learn different types of bank customers and KYC norms.
    • CO 5: Get exposure to frauds, malpractices and cyber crimes in Banking
    Semester VI    Subject/Course: Accounting Discipline Specific Elective: DSE 7 Accounting II    Course Code: COD 125

    After completing the course the student will be able to:

    • CO 1: Prepare accounts for various professionals up to finalization of accounts.
    • CO 2: Get hands on experience pertaining to intricacies of buying and selling of shares and securities.
    • CO 3: Gain familiarity with the concept of redemption and practically understand the procedure related to redemption of debentures related to companies.
    • CO 4: Understand the procedure and mechanism pertaining to liquidation of companies and preparation of liquidator’s final statement of accounts.
    Semester VI    Subject/Course: Cost Accounting Discipline Specific Elective: DSE 7 Advanced Cost Accounting    Course Code: COD 126

    After completing the course the student will be able to:

    • CO 1: Apply the methods of cost accounting in ascertaining Inter- process profits, and calculation of equivalent production.
    • CO 2: Understand the computation of costs of contracts-both completed and incomplete contracts, together with cost related issues such as cost of work certified and uncertified, and determine profit or loss on the contracts.
    • CO 3: Get acquainted with the use of activity based costing, uniform costing, integral and non-integral accounting.
    • CO 4: Describe the need, objectives, scope, Installation of Uniform Costing, scheme of Inter Firm Comparison, benefits and limitations of Inter Firm Comparison, and Responsibility accounting
    Semester VI    Subject/Course: Business Management Discipline Specific Elective: DSE-7 Supply Chain & Logistics Management    Course Code: COD 127

    After completing the course the student will be able to:

    • CO 1: Gain sound foundation in the technical knowledge necessary in the field of supply chain management and become familiar with current supply chain management trends
    • CO 2: Analyze operations and supply chain management issues in a firm.
    • CO 3: Demonstrate operational purchasing methods and techniques on supplier management and supply in specific business contexts.
    • CO 4: Integrate and critically evaluate qualitative and quantitative information to make better decisions related to various SCM activities
    Semester VI    Subject/Course: Banking & Financial Services Discipline Specific Elective: DSE 7 Financial Services    Course Code: COD 128

    After completing the course the student will be able to:

    • CO 1: Identify the constituents of financial services market.
    • CO 2: Classify the different types of financial services.
    • CO 3: Describe mutual fund terminologies.
    • CO 4: Examine the structure of mutual fund.
    • CO 5: Explain SEBI regulations on mutual funds.
    • CO 6: Recognize the importance of credit rating and credit rating agencies in India.
    • CO 7: Understand the process, mechanism, features and benefits of securitization.
    • CO 8: State the issues involved in securitization.

    Information Technology

    The subject Computer Awareness was introduced in the year 1994 as a compulsory paper(only theory) at first year of B.A./B.Com. and also practical component without any marks weightage. In the year 2000 the paper was renamed as Information Technology(theory only) with 40 hours of compulsory practical component. From the Academic Year 2007-08 the paper continued as Information Technology I at Semester I level and Information Technology II at Semester II level of B. A./B.Com. with 40 hours of compulsory practical component, as the Goa University introduced Semester system to all its undergraduate Courses. From the Academic Year 2017-18, Goa University has introduced Choice Based Credit System and under this system the dept. of IT has introduced the following Courses in the subject of Computer Science.


    At present the dept. has two full time faculty, one regular and the other on contract basis. The dept. has well established IT Laboratory with 30 computer systems including a Server and high speed broad band Fiber Optic connectivity with 100 Mbps speed. The Internet service is extended to the College Office and to the Staff room through Wi-Fi. The lab facilities are offered to all the students of B.A., B.Com., M.A. and M.Com. and also to the Staff members. The department makes the arrangement to conduct online faculty feedback by the students of B.A. and B.Com. for all the semesters and also ensures the generation and dissemination of feedback report to the faculty. The department also offers the service of IT Laboratory to conduct various activities such as student registration under GUMS, provide information of staff to Goa University under GUMS, activate and upgrade the laptops given to the students under Cyberage Scheme of Govt. of Goa, conduct interviews of various posts for teaching and non-teaching staff including MES HSS, carry out project work of final year students including M.A. and M.Com., conduct orientation on SWAYAM courses and LMS tool such as Google Class room for the staff members.

    Programme : B.Com. Sem : I Course Title: Computer Applications I Course Code: CSG105
      Learning Outcomes:
    • Describe basic concept of Computer System.
    • Understand and apply basic Office Tools.
    • Understand basic concept of Internet and its various Protocols.
    • Understand latest technologies and their applications in real life.
    Programme : B.Com. Sem : II Course Title: Computer Applications II Course Code: CSG106
      Learning Outcomes:
    • Understand basic concept of Computer Networks.
    • Understand basic concept of E-Commerce and its applications.
    • Understand various Cyber Threats & Cyber Crimes.
    • Understand Privacy issues, Social media Safety and Security measures.
    • Understand IT Act, Cyber Laws, their Implementation issues and also Cyber Forensic.
    Programme : B.Com. Sem : III Course Title: Computer Applications for Business I Course Code: CSS101
      Learning Outcomes:
    • Understand various aspects of Data Processing and its applications in various Business Processes.
    • Understand and apply the Spreadsheet tools in business problems.
    • Understand DBMS and its role in business applications.
    • Understand the basics of Business Analytics and Data Mining.
    Programme : B.Com. Sem : IV Course Title: Computer Applications for Business II Course Code: CSS102
      Learning Outcomes:
    • Understand Trade Cycle and various types of Chains in E-Commerce.
    • Understand different models of E-Commerce, E-Payments systems and issues related to them.
    • Describe database designing in DBMS software and understand its applications.
    • Understand basic concept of ERP and its various processes.
    • Understand various security issues of E-Commerce and its safeguarding measures.

    Mathematics

    In our college the subjects of Mathematics and Statistics were offered as compulsory subjects for the faculty of Commerce from 1972-2017. After the introduction of CBCS – Commercial Arithmetic is taught as core course from 2017 (for BCOM semester I and II) and Business Statistics as generic elective Course( for BCOM semester III and IV) from 2018. There are 02 faculty members in the department of Mathematics out of this 01 is full time regular faculty and the other one is contract basis. 01 faculty member of department has cleared CSIR-NET as well SET exam. Teachers of department of Mathematics and Statistics are engaged in conducting various activities for students like organizing innovative competitions which involve real life applications of Mathematics and also conducting CPT and CS coaching in the subjects of Quantitative Techniques and Business Statistics.

    Programme : B.Com. Sem : I Course Title: Commercial Arithmetic I Course Code: CAC101 Nature of Course : Core Course
      LEARNING OUTCOMES:
    • Analyse arguments in a logical order.
    • Select right approach for marketing strategies by using Operations of Sets.
    • Calculate various ways a particular assignment can be executed using concepts of Permutations and Combinations.
    • Apply concepts of Progressions , Determinants and Matrices in solving Business problems.
    • Apply Mathematical Knowledge to Banking Sector
    Programme : B.Com. Sem : II Course Title: Commercial Arithmetic II Course Code: CAC 102 Nature of Course : Core Course
      LEARNING OUTCOMES:
    • Analyse business constraints and arrive at solutions using straight line and Linear Programming concepts.
    • Identify relations and functions.
    • Apply various concepts of Calculus to Business Problems.
    • Compute Ratios, Proportions, Percentages and Discounts as are used in Business world.
    Programme : B.Com. Sem : III Course Title: Business Statistics I Course Code: CAG101 Nature of Course : Generic Elective Course
      Learning Outcomes:
    • Collect, Classify and represent data.
    • Analyse Business problems by applying various Summarization Measures of Statistics.
    • Apply concept of Index Numbers to understand market situation.
    • Estimate future values by using concepts of Time Series.
    Programme : B.Com. Sem : IV Course Title: Business Statistics II Course Code: CAG102 Nature of Course : Generic Elective Course
      Learning Outcomes:
    • Estimate Business values by applying the concepts of Correlation and Regression.
    • Apply concepts of Probability in day to day life and provide solutions.
    • Apply the concept of Hypothesis testing in Business Problems.
    • Interpolate and Extrapolate Business Values.