Programme Outcomes, Programme Specific Outcomes & Course Outcomes

PO-PSO-CO
Sr. No.	Title
01	PSO CO NEP23 Commerce & Management
02	PSO CO NEP24 Commerce & Management

Bachelor of Commerce (B.Com.) - NEP 2020 — NEP 24 Pattern (w.e.f. 2024-25)

1. Knowledge of Business Concepts — Demonstrate a comprehensive understanding of core business disciplines including accounting, finance, economics, management, and commercial law.
2. Analytical and Problem-Solving Skills — Apply analytical and critical thinking skills to identify and solve complex business problems using relevant data, tools, and techniques.
3. Communication and Interpersonal Skills — Communicate effectively — both orally and in writing — in diverse professional and social contexts, and work collaboratively in team environments.
4. Ethical Awareness and Social Responsibility — Recognise ethical dilemmas in business, apply principles of corporate social responsibility, and demonstrate integrity in professional conduct.
5. Global Business Perspective — Understand the impact of globalisation on business, appreciate cultural diversity, and evaluate international trade and business practices.
6. Professional Development and Lifelong Learning — Develop the skills, attitude, and self-discipline required for continuous professional growth, career advancement, and lifelong learning.

1. Financial Accounting Proficiency — Demonstrate a strong understanding of financial accounting principles; prepare, analyse, and interpret financial statements in accordance with applicable standards.
2. Cost and Management Accounting Skills — Apply cost accounting techniques, budgeting, and cost analysis methods to support managerial decision-making and operational efficiency.
3. Auditing and Assurance Competence — Explain auditing principles and techniques, apply ethical standards in audit engagements, and evaluate internal control systems.
4. Taxation Knowledge — Understand the principles of direct and indirect taxation, relevant regulations, and effective tax planning strategies for individuals and businesses.
5. Accounting Information Systems Proficiency — Design and implement accounting information systems and utilise accounting software for accurate financial reporting and compliance.
6. Financial Management Awareness — Apply concepts of capital budgeting, investment decision-making, and working capital management to enhance organisational financial health.

1. Leadership and Team Management — Demonstrate leadership skills, manage teams effectively, and foster a collaborative organisational culture.
2. Strategic Management Competence — Apply strategic management theories, analyse business environments, and develop strategies aligned with organisational goals.
3. Organisational Behaviour Understanding — Analyse individual and group behaviour within organisations, appreciate organisational culture, and manage workforce diversity.
4. Marketing Management Proficiency — Apply marketing concepts and strategies, conduct market research, and design effective marketing campaigns in dynamic environments.
5. Operations and Supply Chain Management — Understand operations management principles, process design, quality control, and inventory and supply chain optimisation.
6. Entrepreneurship and Innovation — Develop an entrepreneurial mindset, identify business opportunities, and apply innovative thinking to venture creation and growth.

1. Financial Analysis and Valuation — Apply quantitative methods, ratio analysis, and valuation models to assess the financial health and worth of business entities for informed decision-making.
2. Banking and Financial Services Knowledge — Demonstrate sound understanding of banking operations, financial markets, and the regulatory framework governing financial services in India.
3. Corporate Finance Competence — Apply capital structure theories, cost of capital computations, dividend models, and capital budgeting techniques for effective corporate financial decision-making.
4. Macroeconomic Policy Analysis — Analyse macroeconomic indicators, fiscal and monetary policies, and international economic developments and their implications for business and investment.
5. Risk Management Skills — Identify financial risks, evaluate risk-return trade-offs, and apply basic financial instruments and principles for managing exposure in investment and financing decisions.
6. FinTech and Digital Finance Awareness — Demonstrate awareness of financial technology innovations, digital payment systems, and emerging trends shaping Indian and global financial services.