PO1. Commerce Knowledge: Graduates will gain clear knowledge of commerce, accounting, economics, and management, and use it in real-life business situations.
PO2. Analytical Thinking: Students will learn to study financial and business data carefully and make smart decisions.
PO3. Problem Solving: Graduates will be able to spot business problems and use accounting, finance, and management skills to solve them.
PO4. Communication Skills: Students will improve their writing and speaking skills for professional use.
PO5. Ethics and Values: Graduates will understand honesty, responsibility, and social values in business.
PO6. Entrepreneurship and Innovation: Students will develop the ability to start new businesses and think creatively.
PO7. Leadership and Teamwork: Graduates will learn to lead and work well with others in organizations.
PO8. Global and Environmental Awareness: Students will understand world business issues and the importance of caring for society and the environment.
PO9. Lifelong Learning: Graduates will value continuous learning to grow in a changing business world.
PSO 1 Professional Adaptability and self directed Learning
Post Graduates students will be able to Apply the knowledge and skills to adapt effectively to the evolving accountancy and finance ecosystem, including audit, taxation, IFRS,Financial services while fostering a commitment to lifelong learning.
PSO 2 Research Competence and Innovation
Post Graduates students will be able to undertake independent research, critical inquiry, and innovative problem-solving in the areas of accountancy and finance ecosystem, including audit, taxation, IFRS, and financial services, thereby contributing to academic and professional excellence.
PSO 3 Global financial understanding and sustainability concerns
Post Graduates students will be able to Understand the interconnectivity of global financial markets, international accounting systems, and sustainable development practices, and to promote environmentally conscious, ethical, and socially responsible financial decision-making.
Semester 1
| Subject | Course Outcomes |
|---|---|
| Advance Cost and Management Accounting I | CO1 The students will be able to identify and analyse Cost concepts and understand managerial decision making CO2 The students will be able to understand standard practices associated with Standard Costing and Variance analysis CO3 The students will be able to prepare and present functional budgets at organizational level CO4 The students will be able to identify and analyse practices associated with Operating costing |
| Direct and Indirect Taxation (Income Tax) | CO1 Acquaint the students with basic principles underlying the provisions of direct tax laws and to develop a broad understanding of the tax laws and accepted tax practices. CO2 Application of Direct tax to Individuals based on Various sources of Income and deductions available from Investing in saving and others Schemes. Helps them to file returns. CO3 Understanding the concepts of clubbing of income and set off and carry forward of losses. CO4 Explaining the students how to compute Taxable Total Income of Individual, Firm and HUF |
| Advance Financial Accounting | CO 1 The students will be able to prepare, present, and evaluate the final accounts of banking companies in accordance with the Banking Regulation Act and RBI prescribed format. CO 2 The students will be able to apply relevant accounting standards for foreign currency transactions and translate the financial statements of foreign branches in compliance with regulatory requirements. CO 3 The students will be able to prepare and interpret the financial statements of insurance companies as per IRDA regulations and applicable accounting standards. CO 4 The students will be able to maintain and present the financial records of co operative societies in accordance with the Maharashtra State Co-operative Societies Act 1961 and related statutory provisions |
| Advance trends in accounting I | CO 1. To introduce the students to Basic of Account and the usage of Tally for accounting purpose. CO 2. To familiarize the user interface of Tally ERP 9.0 and understand the process of company creating CO 3. To demonstrate an understanding of working of vouchers and invoices CO 4. To demonstrate an understanding of the process of Bank Reconciliation |
| Research methodology in commerce and management | CO1 Research methodology in commerce and management subject will provide the students objectivity through subject in systematic manner CO2 Research methodology in commerce and management will teach students to adopt ethical standards, defining purpose of research, revealing limitations of research frankly, analyzing collected data accurately , correctly and authentically, presenting findings unambiguously and giving unbiased conclusions |
| Mutual Fund management and Wealth management | CO1 Students will be able to understand the concepts and significance of Mutual Fund as an investment alternative CO2 Students will be able classify Mutual funds & do computation of NAV. CO3 Students will be able understand the concepts and significance of Wealth Management. CO4 Students will be able to calculate Returns, Net worth, financial ratios, Advance Tax, Carry Forward & Set-off |
| Introduction to IndAS | CO1 Students will be able to understand the concepts of Accounting Theory and Principles. CO2 Students will be able understand the standards relating to Financial Reporting and Disclosure. CO3 Students will be able understand the standards relating to Financial Statement items. CO4 Students will be able understand the standards relating to Business Acquisitions and Consolidations. |
Semester 2
| Subject | Course Outcomes |
|---|---|
| Advance Cost accounting | CO1 Learners will be able to understand process costing and techniques applied in industry CO2 Learners will be able to identify various cost allocation methods and apply ABC method of costing system CO3 Learners will be able to define responsibility center and evaluate performance of company CO4 Learners will be able to under different techniques used in strategic cost management |
| Direct and Indirect Taxation (Indirect Tax) | CO1 Learners will understand in detail about Time, Place and Value of Supply for computation of GST CO2 Learners will have be able to calculate ITC, Manner of utilization, assessment of tax liability and payment of GST CO3 Learners will understand the provisions of GST registration, its procedure, documents needed for registration, cancellation of registration, deemed registration CO4 Learners will understand the concept of GST audit and will get knowledge of different returns file under GST CO5 Learners will understand the concept of customs duty, valuation under customs Act and concept of baggage as well as duty drawback |
| Corporate Finance | CO 1 Learners will understand and articulate the core goals and functions of financial management. CO 2 Learners will be able to apply present and future value concepts using compounding and discounting techniques. CO 3 Learners will be able to evaluate investment projects using capital budgeting and rationing methods. CO 4 Learner will be able to analyze and apply investment techniques for effective financial decision-making in corporates |
| Advance trends in accounting II | CO1 Learners will be able to prepare financial report and do its analysis CO2 Learners will be able to activate GST masters in Tally and Set up GST rate, update party GSTIN and update GST in service ledger. |
| Accounting and taxation of securities and commodities | CO1 The learners will be able to distinguish, summarize, analyse the various components of Indian securities market. CO2 The learners will be able to calculate tax liability under various circumstances of the given instruments traded in the Indian securities market. CO3 The learners will be able to determine the net tax liability of selected instruments. |
| Accounting of Housing society and Charitable Trust | CO 1 Learners will be able prepare financial statements as per Maharashtra State Cooperative Societies Act CO 2 Learners will be able to understand and apply auditing techniques in co- operative sector. CO 3 Learners will be able to understand concept of charitable trust and differentiate income exempted CO 4 Learners will be able to understand the accounting process of accounting of charitable trusts |
Semester 3
| Subject | Course Outcomes |
|---|---|
| Corporate Financial Accounting | 1. The learners will be able to identify and apply various Ind-AS in the financial reporting systems. 2. The learners will be able to prepare and analyze statement showing the total value of human capital. 3. The learners will be able to prepare and analyze statement illustrating valuation of goodwill and shares under various situations of business |
| Advanced Auditing | 1. Learners will be able to apply auditing procedures to a simulated financial statement audit, ensuring compliance with relevant Standards on Auditing. 2. Learners will be able to prepare an audit working papers and conduct variance analysis to a simulated financial statement. 3. Learners will be able to distinguish between different types of audit evidence (physical, documentary, analytical) and explain the procedures used to gather evidence for specific audit objectives, justifying the choice of procedures based on the nature of the assertion being tested. 4. Learners will be able to identify, analyze an audit report and explain the auditor's opinion on the financial statements, including the rationale for any modifications made to the opinion. |
| Financial Services | 1. The learners will be able to critically evaluate and interpret financial attributes of leasing. 2. The learners will be able to calculate the effective costs of factoring. 3. The learners will be able to categorize and evaluate various alternate investments funds. 4. The learners will be able to compare and contrast various investment avenues considering its risk- return. |
| Advanced Trends in Accounting II | 1. The learners will be able to register and prepare various documents required under GST law. 2. The learners will be able to file various GST returns. |
| Accounting and Taxation of Ecommerce Industries | 1. The learners will be able to summarize and analyze the E-commerce landscape in India. 2. Learners will be able to record and reconcile digital transactions, understanding the nuances of different payment methods. 3. Learners will be able to demonstrate the ability to prepare financial statements for ecommerce businesses. 4. Learners will be able to identify and implement compliance requirements for operating an e-commerce business in India |
Semester 4
| Subject | Course Outcomes |
|---|---|
| Advanced Financial Management | 1. Calculate investment viability using techniques like NPV, IRR, and Payback Period. 2. Apply various techniques to investment scenarios and select the projects. 3. Demonstrate the use of capital budgeting techniques in international market. 4. Solve practical problems related to bilateral and multilateral netting in multinational cash flow |
| International Financial Reporting Standards | 1. Explain, summarize and identify the principles for recognizing and measuring elements in financial statements. 2. Apply the conceptual framework to identify financial elements and implement disclosure principles while solving case studies. 3. Evaluate accounting policies for their compliance with Ind AS and IFRS standards using case study method. 4. Prepare comprehensive financial statements, including SOFP, SOPL, SOCE, and SOCF, adhering to Ind AS and IAS standards |
| Personal Financial Planning | 1. Evaluate financing options for major purchases, including housing and vehicles, based on affordability. 2. Evaluate and Design appropriate insurance plans for specific financial goals and risks. 3. Evaluate retirement needs and create comprehensive retirement plans. 4. Create and evaluate an optimized investment portfolio based on individual goals |
| Auditing and Assurance (Accounting Ethics and Corporate Governance | 1. Defines and summarize key terms and concepts related to professional ethics, independence, and auditing standards. 2. To apply relevant auditing standards while solving case studies. 3. To compare and draw implications of corporate governance codes across jurisdictions like the U.S. SEC and OECD principles. 4. To develop a governance framework for a mid-sized corporation aligning with Indian corporate governance codes |