Department
COMMERCE
Providing helpful environment for quality education in commerce and entrepreneurship through innovative way with commitment.
Providing resources and facilities to the students to explore innovative ideas.
Creating passion in students to take up entrepreneurship to become economically independent in their life.
To improve overall academic performance of students
To inculcate discipline as a value among students
To prepare students for higher studies in the field of Commerce and Management
To promote entrepreneurship and to develop employable skill among students
To support the weaker students in their educational activities
To make the students fit to survive in the competitive business world
PROGRAM SPECIFIC OUTCOME: 2022-23
III B.COM
V SEMESTER
Course: Entrepreneurship Development (DSC-12)
PSO No.
PROGRAM SPECIFIC OUTCOME: Learners will be able to
PSO 1
Understand the functions of entrepreneurs and their qualities and analyze women, rural, agricultural entrepreneurs and their challenges
PSO 2
Understand the various Entrepreneurs Development Programs
PSO 3
Familiarize with financing of small business in India and identify the sources of mobilizing resources to start small business
PSO 4
Learn about the procedure for preparing project appraisal and report to set-up new business
PSO 5
Know about Business Ethics and social responsibility of entrepreneur and recent trends in self employment
Course: IFRS (IND – AS) (DSC-13)
Understand India Accounting Standards, Accounting regulation in New Companies Act 2013 and IFRS issued by IASB
Prepare and present the financial statement in accordance with IAS
Prepare accounting for Assets and Liabilities
Prepare Accounting Revenue and Expenses
PSO 6
Learn about first time adoption of International Financial Reporting Standards and solve problems
Course: Quantitative Decision Tools (SEC- 3)
Familiarize the fundamental concepts of statistics, data collection and tabulation
Provide practical exposure on calculation of measures of central tendency
Develop the ability to solve problems on correlation
Develop the ability to solve problems on regression analysis
Understand and application of Index Numbers
Learn about procedures of testing of hypothesis
Course: Indirect Tax – I (DSE -1)
Familiarize with Indirect Tax structure in India and GST
Develop knowledge on various concepts of GST
Learn the computation and levy of GST
Understand the Integrated Goods and Services Tax Act 2017
Identify the place of supply of goods/services
Identify the time of supply and determine the time of supply
Course: Financial Management – I (DSE -2)
Understand the concept of financial management and sources finance
Understand Time Value of Money and their application of it in investment decisions
Understand the cost of capital
Make the learners to know about capital structure and theories of capital structure
Learn and analyse the various techniques of capital budgeting and solve application problems
Provide the knowledge about dividend policy and various dividend models
Course: Advanced Cost and Management Accounting – I (DSE- 3)
Understand costing methods and purpose, objective and applicable of GACAP
Learn about contract costing and solve problems
Gain knowledge about process costing and solve problems on process accounting
Understand the concept of operating cost and prepare operating cost sheet
Solve problems on reconciliation of cost and financial accounts
Analyse the difference between activity based costing and traditional costing and compute ABC and traditional costing
VI SEMESTER
Course: Principles and Practice of Auditing I (DSE-14)
Gain knowledge about auditing, types of audit, qualities of audit and audit report
Understand about audit planning and control , qualification, rights and duties of company auditors
Analyse about implementing internal check and maintenance of internal control to detect and prevent frauds
Understand the various aspects of vouching
Learn how to verify and value the assets and liabilities
Course: Business Law I (DSE-15)
Understand the concepts of law and essential of valid contract, type of contracts
Learn about contractual capacities
Know about quasi and contingent contract and analyse the ways of discharge of contract and remedies for breach of contract
Learn about registration procedures of Intellectual Property
Learn about issue relating to Information Technology Act 2000
Course: Business Research Methodology (SEC- 4)
Analyse the importance, types and criteria of good research and learn about steps in research process
Understand various research design
Acquaint knowledge on data collection, construct questionnaire and measure and scaling techniques
To know about sampling and hypothesis testing
Gain knowledge on data analysis and interpretation
Learn about writing research report
Course: Indirect Tax – II (DSE-4)
Understand the condition related to value of taxable supply and solve on the value of supply
Know about condition for taking input tax credit availability in special circumstances and its applicability
Learn about tax invoice, credit and debit note
Learn about procedure for registration, rejection of application and cancellation of registration under GST
Learn about various GSTRs and procedure for filing of returns
Understand the concepts, types of customs duty and computation of assessable value
Course: Financial Management – II (DSE-5)
Enable the learners to understand working capital management
Know about cash management, credit management, credit policy and inventory management
Learn about working capital financing i.e leasing and hire purchase financing
Get an idea about process, stages and methods of venture capital financing
Learn about how to create shareholders value
Learn about international financial management
Course: Advanced Cost and Management Accounting – II (DSE-6)
Understand the objectives and functions of management accounting
Able to analyse the financial statement
Evaluate the financial positions by using ratios
Develop knowledge about the preparation of fund flow statement and cash flow statement
Learn about the application of marginal costing
Understand the concepts of budget and budgetary control
A.V KANTHAMMA COLLEGE FOR WOMEN,HASSAN
Department of Commerce
Course:Entrepreneurship Development (DSC-12)
Course:IFRS (IND – AS) (DSC-13)
Course:Quantitative Decision Tools (SEC- 3)
Course:Indirect Tax – I (DSE -1)
Course:Financial Management – I (DSE -2)
Course:Advanced Cost and Management Accounting – I (DSE- 3)
Course:Principles and Practice of Auditing I (DSE-14)
Course:Business Law I (DSE-15)
Course:BusinessResearch Methodology(SEC- 4)
Course:Indirect Tax – II (DSE-4)
Course:Financial Management – II (DSE-5)
Course:Advanced Cost and Management Accounting – II (DSE-6)
A.V KANTHAMMA COLLEGE FOR WOMEN, HASSAN
COURSE OUTCOME: 2022-23
CO. No.
Upon completion of B.Com Degree Programme the graduates will be able to
CO1
Enables learners to get theoretical and practical exposure in the Commerce field which includes Accounts, Commerce, Marketing, Management etc.,
CO2
Develop skills and build confidence to face the challenges of corporate world
CO3
Develop various managerial and accounting skills for better professional opportunities in Industrial sector.
CO4
Develops entrepreneurial skills among the students
CO5
Strengthen their capacities in the areas of commerce and industry aiming towards holistic development of learners
CO6
Learners venture into a Manager, Accountant, Management Accountant, Cost Accountant, Bank Manager, auditor, company secretary, teacher, professor, Government employment etc.,
CO7
The vast syllabus covers various fields of commerce and accountancy which helps students grasp practical and theoretical knowledge
CO8
Students have choice to pursue higher education like M.Com, MBA, CA, CMA, CS etc., and can make research in the field of commerce and finance
CO9
Therefore, after completing the B.Com course , learners develop a thorough understanding of the fundamentals in commerce and finance
COURSE OUTCOME (NEP): 2022-23
Upon completion of B.Com Degree Programme the graduates will be able
To develop the skills required for the application of accounting concepts and techniques learned in the classroom at the workplace
To provide competent and technical skills personnel to the industry in the area of accounting, finance, taxation, cost and management accounting.
To enhance the employability skills of the commerce students
To enhance the capability of the students improve their decision making skills
To enhance the capability of the students to make decisions at personal and professional level
To encourage entrepreneurship among students pursuing education in the field of commerce
To empower students for pursuing professional courses like Chartered Accountancy, cost and Management Accountancy, company secretary etc.,
To ensure holistic development of commerce students
A.V.K COLLEGE FOR WOMEN, HASSAN
REPORT
BRIDGE COURSE
Date
11-10-2023
Department/Association/Committee
Name of the Program
Topic
“ACCOUNTING FOR EVERYONE”
Gist of the Program: The Department offered the Bridge Course on the topic Accounting for everyone for non-commerce students of I BCA students on 11-10-2023 at 12:00 p.m. in the seminar hall.
The main purpose of this course is to provide students with a basic knowledge of accounting, as I BCA students have chosen Accounting for everyone subject as their Open Elective Subject under the NEP Scheme. Mrs. Nalinakshi Faculty of the Department of Commerce hosted the session and compiled the module. The module contained important accounting terms, principles, types of accounts, asset and liability recognition and final accounting procedures and preparation of Final Accounts.
No. of Participants:
PROGRAM OUTCOME: All students took an active part in the program and suggested that the session be very useful and informative.
09-11-2023
INTER-DEPARTMENT QUIZ COMPETITION
Gist of the Program: An Inter-Departmental Quiz Competition was organised by the Association of Commerce and Department of Commerce on 09-11-2023 in seminar hall for all the students of our college.
The quiz was hosted by Shreya B R II B.Com and the quiz was conducted in 3 rounds.
1. Identification of logos – coordinators:
2. Identification of personality – coordinators:
3. Identify the . – coordinators:
The main objective of this event is to promote cordial relationship among the students of our college and keep students up-to-date with the latest information and facts happening in India and around the world.
No. of Participants: 08 Teams from BA, B.COM, B.SC AND BCA Courses
PROGRAM OUTCOME: All students took an active participation in the quiz. Winners of the quiz competition :
I PRIZE: Kavya H S & III BCA
II PRIZE: Priyanka G and Rakshitha II B.Com
III PRIZE: Shubha B P & Shubha II BA
Result Analysis Report: 2018-19 to 2020-21 Batches
Introduction:
Result Analysis help to understand how students are learning and how they have performed in each area of the programme. Result analysis report can be used to identify areas of strength and weakness of a student. It also reveals the quality of teaching and the areas of to be focused. After the announcement of end semester results, the Staff members of the department collects the data from the Examination section and analysis is done using Microsoft Excel. Reports are prepared by the Head of the Department for review and corrective actions and the same report is being sent to IQAC.
Objective:
· To identify the subjects in which students are showing weak performance
· To take corrective measure for each paper
· To identify Slow Learners and to conduct remedial classes for them
.
Methodology: Calculations were done in Microsoft Excel Sheets.
RESULT ANALYSIS 2018-19, 2019-20, 2020-21
I SEM
II SEM
III SEM
IV SEM
V SEM
VI SEM
Total Appeared
136
130
123
116
108
106
High (>60=3)
81
63
68
77
89
90
Medium(50-59=2)
25
19
11
1
2
3
Low(40-49=1)
7
0
Below(<40=0)
27
41
43
17
PASS %
80.15
68.46
79.81
67.24
84.26
87.74
Outcome:
· The analysis shows that, there was an improvement in results during I, V and VI semesters
· Considerable Improvement in the number of students belonging to High Category from II Semester
· A positive Decline in number of fails Students.
· Identified slow learners based on the basis of result.
· It is observed that, there was a continuous drop out in students’ strength in this batch for the reasons beyond our limit, this is mostly due to marriage and a few students opting for jobs before completing their course and majority of the students were from rural areas and from low income group families.
Action:
· The results were discussed in the department meeting which resulted in corrective measures.
· Results were discussed with parents during the Parent-Teacher Meeting
· Conducted remedial classes to the students whose results were showing downward trend
· College offered Merit Prizes to the students who scored highest marks during even semesters
Result Analysis Report: 2019-20 to 2021-22 Batches
RESULT ANALYSIS: 2019-20, 2020-21, 2021-22
111
107
96
92
87
45
31
54
59
69
23
4
9
36
33
26
13
67.57
60.75
67.74
66.3
68.89
85.06
· The analysis shows that, there is a decline in pass percentage in II, IV and V Semester due to the pandemic situation no exam was conducted by the university. Hence, the university has declared the results based on the IA marks scored by the students.
· Considerable Improvement in the results of students belonging to High Category
· Increase in number of fails (Below Category) during 2020-21 as we were taking online classes due to pandemic situation and majority of our students were unable to attend the online classes due to poor network in their villages
Result Analysis Report: 2020-21 to 2022-23 Batches
RESULT ANALYSIS: 2020-21, 2021-22, 2022-23
65
64
67
66
62
46
55
32
50
57
8
5
83.07
71.87
89.55
62.12
86
96.77
· Comparatively the overall pass percentage was very good in VI Semester.
· The analysis shows that, there was an improvement in results during I, III, V and VI semesters
· Considerable increase in the number of students belonging to High Category from I, II, III, IV and VI Semesters
· A positive Decline in number of fail Students till III Semester but it was raised to 25 and again it was declined to 9 and 2 in V and VI Semesters respectively.
· Conducted remedial classes to the slow learners
· Online unit test were conducted
Result Analysis Report: 2021-22 to 2023-24 Batch
· To identify the course in which students are showing weak performance
RESULT ANALYSIS: 2021-22, 2022-23, 2023-24
47
6
22
15
21
89.86
78.26
69.11
· The analysis shows that, there was an improvement in results during I and II semesters but it was considerably declined during III and IV semesters
· Considerable changes in the number of students belonging to High Category from I Semester
· A positive Decline in number of fails Students in II semester to 9 from 22 but again it was raised to 15 in III Semester and 21 in IV semester.
· The overall pass percentage was seen increasing and decreasing over the semesters
· Conducted remedial classes to slow learners
Result Analysis Report: 2022-23 to 2024-25 Batch
RESULT ANALYSIS: 2022-23, 2023-24, 2024-25
48
37
Medium (50-59=2)
Low (40-49=1)
Below (<40=0)
95.83
· The overall Pass Percentage was considerably increased from I to II semesters
· Majority of total appeared belong to the High category
· There is positive decline in the fail category
near old bus stand,Hassan,573201
+08172268568
avkc_hsn@hotmail.com
The college was established in September 1966 for providing higher education to the Women students specially who were socially and economically deprived.
© AVK. All Rights Reserved. Designed by Dendron IT Solution