T.S. Negi Govt. College Reckong Peo Distt. Kinnaur (H.P.)

📘 Financial Accounting

Course Code: B.C.1.1

🎯 Objective: The objective of this paper is to help students to acquire conceptual knowledge of the financial accounting and to impart skills for recording various kinds of business transactions.

✅ Course Outcomes

• Students will be able to understand the process and importance of conversion of single entry into double entry system.
• Students will gain knowledge about GST and its implications.
• Helps to impart the knowledge about final accounts.
• To impart knowledge about valuation of intangible assets.
• Helps to impart the knowledge about accounting for leases.
• Students will be able to acquire in-depth knowledge.

📘 Business Organization and Management

Course Code: B.C.1.2

🎯 Objective: The course aims to provide basic knowledge to the students about the organization and management of a business enterprise.

✅ Course Outcomes

• Students will get an idea about the basic managerial process.
• Students will get an idea about how planning works in real life.
• Students will understand importance of proper direction and team work.
• Students will get an idea about the basic motivational tools used in the field of management.
• Students will get an idea about how leadership influences organizational success.
• Students will understand the significance of coordination and control in modern business management.
• Students will come across various emerging trends in management.

📘 Business Law

Course Code: B.C.1.3

🎯 Objective: The objective of the course is to impart basic knowledge of the important business legislation along with relevant case law.

✅ Course Outcomes

• Students will be able to understand the Various Laws i.e. Indian Contract Law 1872, the Indian Partnership act, 1932, the Sales of Goods Act, 1930, the Negotiable Instruments Act.1881 and Limited Partnership Act, 2008.
• Students will understand the conceptual clarity of the meaning of Contract, Agreement and understanding various rules and laws of act.
• Students will be able to understand the technical skills and Critical analysis skills.
• Students will be able for the development of Technical and Analytical abilities.

📘 Business Statistics & Mathematics

Course Code: B.C.1.4

🎯 Objective: To familiarize students with statistical techniques and mathematical applications in business decision-making.

✅ Course Outcomes

• Students will be able to apply concepts of interests and annuities to calculate EMI, prepare amortization schedule, calculate insurance premiums etc.
• Students will be able to recognize and classify different types of data. Students will be able to take a sample of appropriate size using suitable method of sampling.
• Students will be able to calculate measures of central tendency and measures of dispersion. Students will be able to use appropriate measure of central tendency or measure of dispersion for given data to given problems from business or economics.
• Students will be able to apply the theory of matrices to solve business and economic problems.
• Students will able to predict the type of relationship between bivariate data. Students will be able predict the value of unknown from give bi-variant data.
• Students will be able compute different index numbers. Students will be able to compute cost of living.

📘 Company Law

Course Code: B.C.2.1

🎯 Objective: The objective of the course is to impart basic knowledge of the provisions of the Companies Act 2013. Case studies involving issues in company law are required to be discussed.

✅ Course Outcomes

• Understanding of basic knowledge of Company Law.
• Understanding the importance and characteristics of Company Law.
• Understanding the knowledge about Company Meetings.
• To create awareness about MOA and AOA among students.
• Understanding of basic knowledge of Dividend, Accounts and Audit.
• Learning the provisions of Companies act, 2013.

📘 Income Tax Law and Practice

Course Code: B.C.2.2

🎯 Objective: To provide basic knowledge and equip students with application of principles and provisions of Income-tax Act, 1961 and the relevant Rules.

✅ Course Outcomes

• To understand the basic concepts and to acquire knowledge about Computation of Income, Submission of Income Tax Return, Advance Tax, and Tax deducted at Source, Tax Collection Authorities under the Income Tax Act, 1961.
• Knowledge about computation of income under different heads.
• Conceptual Clarity and Practical understanding of preparation of return of income.
• Updating knowledge on computation of total income and tax liability.
• To enhance skills and knowledge about the online filing of return and TDS for specified assesses.

📘 Corporate Accounting

Course Code: B.C.2.4

🎯 Objective: The objective of this paper is to enable the students to acquire the basic knowledge of the corporate accounting and to learn the techniques of preparing the financial statements.

✅ Course Outcomes

• Developing understanding on accounting procedure for Holding companies.
• Conceptual understanding, Practical application skills in the process of accounting for Absorption.
• Practical understanding on Process of Liquidation on companies.
• Updating knowledge on recent advances in the field of Accountancy.

📘 Cost Accounting

Course Code: B.C.2.5

🎯 Objective: The objective of this paper is to acquaint the students with basic concepts used in cost accounting, various methods involved in cost ascertainment and cost accounting bookkeeping systems.

✅ Course Outcomes

• Students will get an idea about the basic techniques and tools of costing and Cost Sheet, used in the field of management.
• Understanding various methods used in the pricing of the issue of materials.
• Enabling to calculate wage payment and incentives.
• Understanding the process of job analysis, job evaluation and merit rating.
• Insight into recent processes used for cost reduction.
• Understand the documentation for purchase procedures.

📘 Fundamentals of Financial Management

Course Code: 3.1(C)

🎯 Objective: The course aims to familiarize the students with the principles and practices of financial management.

✅ Course Outcomes

• Help to acquaint the student with knowledge of various Financial Management terminologies (Investment, Credit Planning, and Working Capital Management).
• Help to understanding the concepts relating to investment decisions, financing decisions, dividend decisions. and working capital decisions.
• It will enable the students to use their learning to evaluate, make decisions and provide recommendations.

📘 Corporate Governance and Auditing

Course Code: 3.2(a)

🎯 Objective: The course aims to provide knowledge of auditing principles, procedures and techniques in accordance with current legal requirements and professional standards and to give an overview of the principles of Corporate Governance and Corporate Social Responsibility.

✅ Course Outcomes

• To acquaint themselves about the concept and principles, procedures and techniques of Auditing, Audit process, cost audit, tax audit and management audit.
• It will help to understand the concept of Corporate Social Responsibility and explore its relevance to ethical obligations and ethical ideals present in the relationship between employers and employees.
• Students will able to get knowledge about preparation of Audit report.
• To understand the basic concepts and to acquire knowledge about Corporate Governance, Corporate Social Responsibility and Business Ethics.
• Enable the students to validate or correct, personal ideas about various ethical perspectives.

📘 Entrepreneurship

Course Code: 3.3

🎯 Objective: The course aims to orient the learner toward entrepreneurship as a career option and creative thinking and behavior.

✅ Course Outcomes

• This enables the students to acquire knowledge of various dimensions of Entrepreneurship.
• Students will get an idea about the contemporary role models in Indian business: their values, business philosophy and behavioral orientations.
• Students will get an idea about the mobilizing resources for start-up.

📘 Management Accounting

Course Code: 3.5(a)

🎯 Objective: The course aims to impart the students, knowledge about the use of financial, cost and other data for the purpose of managerial planning, control and decision making.

✅ Course Outcomes

• Enable to enhance the abilities of learners to develop the concept of management accounting and its significance in the business.
• To enable the learners to understand, develop and apply the techniques of management accounting in the financial decision making in the business corporate.
• The students can develop competence with their usage in managerial decision making and control.
• Students will get an idea about the basic techniques and tools of standard costing and Marginal costing used in the field of management.

📘 International Business

Course Code: 3.6(a)

🎯 Objective: The objective of the course is to familiarize the students with the concepts, importance and dynamics of international business and India’s involvement with global business. The course also seeks to provide theoretical foundations of international business to the extent these are relevant to the global business operations and developments.

✅ Course Outcomes

• Students will get an idea about the International Business, Globalizations, International Business Environment and international trade.
• Students will understand the organizations, WTO, UNCTAD, OPEC, NAFTA, EU, ASEAN, SAARC and IMF.

📘 Personal Selling and Salesmanship

Course Code: 3.7

🎯 Objective: The purpose of this course is to familiarize the students with the fundamentals of personal selling and the selling process. They will be able to understand selling as a career and what it takes to be a successful salesman.

✅ Course Outcomes

• Students will learn techniques for building and maintaining long-term customer relationship to foster trust and loyality.
• Students will develop skills in sales planning, time management to maximize sales efficiency.
• Students will understand the selling process, including prospecting, approaching, presenting, handling objections, closing and follow-up.
• Students will come across various emerging trends in personal selling.
• Will help to understand the ethical and legal aspects of selling and ensure compliance with industry standards and regulations.