COURSE Outcomes

1st Semester [CBCS Mode]
CourseOutcome
Financial Accounting (C101) [6 Credit]

1. The learners will gain knowledge regarding the theoretical framework of financial accounting and preparation of financial statements of a business concern.
2. The learners will acquire the skill to maintain accounts for various business organisations

Business Law (C102) [6 Credit]

The learners will have reasonable knowledge of the business legislations within which a business operates along with relevant case laws.

Micro Economics (GE101) [6 Credit]

1. The course will make learners familiar with the various micro-economics concepts relating to consumer behaviour.
2. The learners will also understand the supply side of the market and enhance their knowledge regarding production and cost behaviour of firms and the different market structures.

Communicative English (AECC1) [2 Credit]

1. The learners will be well equipped with the skills of reading, writing, comprehension and communication.
2. The course also enables the learners to develop their presentation skills using electronic media necessary for modern day business.

যোগাযোগমূলক অসমীয়া (Communicative Assamese) (AECC 2) [2 Credit]

অসমীয়া ভাষাৰে যোগাযোগৰ দক্ষতা বৃদ্ধিৰ ক্ষেত্ৰত ছাত্ৰ-ছাত্ৰীসকলক সহায় কৰিব পৰাকৈ এই কাকতখনি প্ৰস্তুত কৰা হৈছে ।

Alternative English (AECC2) [2 Credit]

1. The learners shall be able to understand and appreciate the value of the two sub-genres, prose and short stories.
2. The learners shall be able to understand cultural practices of two different spatiality- the West and the East.

2nd Semester [CBCS Mode]
CourseOutcome
Corporate Accounting (C203) [6 Credit]

1. The learners shall be equipped with the knowledge of accounting for shares and debentures and preparation of financial statements of a company
2. The course acquaints a learner with the knowledge of accounting for amalgamations of companies and preparing consolidated balance sheet for holding company.

Corporate Law (C204) [6 Credit]

The course benefits the learners by providing basic knowledge of the various provisions of the Companies Act,2013 and the Depositories Act, 1996.

Macro Economics (GE 202) [6 Credit]

1. The course will make learners familiar with the various macro-economics concepts.
2. It also provides the learners knowledge regarding macro-economic analysis tools, inflation, unemployment, labour market of an economy, including the open economy.

Environmental Science (AE202) [2 Credit]

1. The learners will gain knowledge regarding environment and its components, natural resources and biodiversity.
2. The course will enhance the learners‟ knowledge regarding environmental pollution, its impact and the various means for its management.

3rd Semester [CBCS Mode]
CourseOutcome
Human Resource Management (C 305) [6 Credit]

1. The course is mainly designed to familiarize students with concept of Human Resource Management in a business organization.
2. To acquaint students with the process of acquiring Human Resources and the various techniques and principles used to manage human resources of an organization.

Income Tax Law and Practice (C 306) [6 Credit]

1. The course equips the students to know about the various concepts relating to tax assessment.
2. The students become well versed with the application of principles and provisions of the Income- tax Act, 1961 and the rules.
3. The course also enables the students to know about the relevant changes in the Income Tax brought about by the Union Budget.

Management Principles and Application (C 307) [6 Credit]

1. The objective of the course is to impart knowledge to students with the basic management concepts and the managerial functions.
2. To acquaint the learners with the various principles, application and practices of management.

Business Statistics (GE 303) [6 Credit]

The course familiarises the students with the basic statistical tools and its application for managerial decision making.

Entrepreneurship Development (SEC 302) [2 Credit]

1. The purpose of this course is to encourage students to view entrepreneurship as a desirable and feasible career option.
2. To build the necessary competencies and motivation for a career in entrepreneurship.

4th Semester [CBCS Mode]
CourseOutcome
Cost Accounting (C 408) [6 Credit]

1. The course acquaints the students with the concepts relating to cost accounting.
2. The students are made conversant with the various methods for cost ascertainment and cost accounting book keeping systems.

Business Mathematics (C 409) [6 Credit]

1. The course familiarises the students with the basic mathematical tools.
2. The students shall be well versed with the application of these mathematical tools in various business and economic situations.

Computer Application in Business (C 410) [6 Credit]

1. The course is designed to acquaint the students with the computer skills and knowledge valuable for commerce students.
2. It shall also enhance their understanding of the usefulness of information technology tools used in business operations.

Indian Economy (GE 404) [6 Credit]

1. The course makes the students understand the major economic problems faced by India.
2. The students are made aware of the solutions for such problems

Retail Management - I (SEC 403A) [2 Credit]

1. The course is mainly designed to help the learners understand the various aspects of retailing.
2. To discuss the various environmental factors which affects retailing, classification of retail industry, global retailing trends and the emerging concept of multichannel retailing.

5th Semester [CBCS Mode]
CourseOutcome
Principles of Marketing (C 511) [6 Credit]

1. The objective of this course is to help students understand the concept of marketing and its application, role of consumer behaviour and market segmentation.
2. The course also enables students to acquire knowledge on the 7Ps of marketing mix and their relative importance in the field of marketing.

Fundamentals of Financial Management (C 512) [6 Credit]

To familiarize the students with the principles and practices of financial management and its application in practical business world.

Management Accounting (DSE 501) [6 Credit]

To impart reasonable knowledge about the relevance of financial, cost and other data for the purpose of managerial planning, control and decision making.

Advanced Financial Accounting (DSE 502) [6 Credit]

The learners will gain knowledge regarding the advance framework of accounting and preparation of financial statements of different business organisations.

Consumer Behaviour (DSE 501) [6 Credit]

1. After successful completion of the course, students will be able to perceive the principle factors influencing Consumer Behaviour and Consumer Market.
2. They shall be able to identify the biggest challenges before the marketers and to cope with the dynamism in the field of consumer behaviour.

Retail Management (DSE 502) [6 Credit]

1. The learners will be able to understand the various aspects of retailing.
2. The students will understand the various environmental factors which affects retailing, classification of retail industry, global retailing trends and the emerging concept of multichannel retailing.

6th Semester [CBCS Mode]
CourseOutcome
Auditing (C 613) [6 Credit]

After successful completion of the course, the learners shall be able to understand the principles and methods of Auditing and their applications in the business houses.

GST Law and Practice (C 614) [6 Credit]

After successful completion of the course,
1. the leaners shall have the knowledge with the structure of Indirect tax in India.
2. the leaners shall have the knowledge for record keeping aspects under GST regime and filling of GST return periodically as per the prescribed procedure.

Security Analysis and Portfolio Management (DSE 601) [6 Credit]

After successful completion of the course, the learners shall be able to
1. to provide a theoretical and practical background in the field of investment.
2. develop an idea on designing of portfolios along with their performance evaluation.

Service Marketing (DSE 601) [6 Credit]

After successful completion of the course:
1. Students will be acquainted with the nature and forms of services and their marketing implications
2. They will understand how the service industry is changing
3. Students will learn about the comprehensive view of the concept of services and marketing of services.

Advertising Management (DSE 602) [6 Credit]

1.  The course will acquaint the students about advertising and sales promotion after its successful completion
2. The course will enable students to demonstrate an understanding of the overall role advertising plays in the business world
3. It will help in identifying and understanding the overall role advertising plays in the business world